아세아의 새로운 세력균형하의 한국과 미국

정진오 동국대학교 안보연구소 1976 安保硏究 Vol.- No.6

Paraquat 투여로 인한 간세포의 초미세 형태학적 변화

정진오,손태중 慶北大學校 醫科大學 1983 慶北醫大誌 Vol.24 No.1

Free radical 제거 효소계를 많이 함유한 간세포에서 대량의 paraquat 투여로 일어나는 미세구조의 변화를 알아보기 위하여 Sprague-Dawley계 흰쥐에 체중 ㎏ 당 20㎎ 및 40㎎의 paraquat를 정맥내에 주입하고 24시간, 36시간 및 48시간 뒤에 각각 광학 및 전자현미경으로 관찰하였다. 이들의 성적을 요약하면 다음과 같다. 광학현미경적으로는 충혈, 간세포의 종창 및 중심성 지방변성이 일어났으며 paraquat의 투여량에 따른 차이는 없었다. 전자현미경적으로는 mitochondria에서는 종창, 기질의 전자밀도의 저하 및 cristae의 감소가 일어났으며 RER에서는 종창과 양의 감소, SER에서는 증식, 그리고 각종 lysosome 및 peroxisome의 증가가 일어났다. 또한 이러한 변화들은 paraquat 투여후 48시간째에는 거의 회복되어 대조군의 소견과 유사하였으나 lysosome 및 peroxisome은 계속 증가되어 있었다. 이상의 성적으로 보아 paraquat 투여시 간세포에서는 mitochondria 와 RER에 주된 퇴행성 변화가 일어나며 또한 이들을 수복하고 paraquat에 의해 생성되는 free radical 을 제거하기 위해 각종 lysosome 과 peroxisome이 증가될 것이라 생각된다. 그러고 체중 ㎏ 당 40㎎의 paraquat 투여시에도 간세포에 일어나는 손상의 정도는 회복될 수 있는 가역성 변화로서 이는 간세포가 superoxide dismutase, catalase 및 glutathione reductase 등 free radical 제거 효소계를 풍부하게 함유하고 있기 때문이라 생각한다. The hepatocytes contain large amounts of enzymes of free radical scavenger such as, superoxide dismutases, catalases, and glutathione reductases, Therefore, it can be thought that the hepatocytes are resistant to injuries of free radicals. So the authors carried out study on ultrastructural changes of hepatocytes after administration of large amounts of paraquat. The paraquat was injected to male Sprague-Dawley rats divided two groups by dosages of 20mg and 40mg per kg of body weight. The rats were observed periodically at 24, 36, and 48 hours after paraquat administration by means of both light and electron microscopy. The results were as follows. Light microscopically, the liver showed congestion, hydropic swelling of the hepatocytes, and mild fatty change in centrilobular areas. These changes are not diffrent on the dosage of paraquat. Electron microscopically, it appeared that mitochondria; swelling, decrease of matrical electron density, and scanty cristae, RER; swelling, SER; hypertrophy, and peroxisomes and various lysosomes; increase in number. These changes almostly recovered at 48 hours after the parequat administration. But lysosomes and peroxisomes persistantly increased during the period of experiment. From these results, it is believed that, in the hepatocytes, the main ultrastructural changes induced by the paraquat are degradations of mitochondria and RER, and that peroxisomes and various lysosomes are increased to repair organellar degradations and to scavenge the free radicals. With dosage of 40mg per kg of paraquat, hepatocytic injury is reversible which may be caused by large amounts of superoxide dismutases, catalases, and glutathione reductases scavenging free radicals in the hepatocytes.

自由의 槪念에 대한 硏究 : 그 實現條件과 關聯하여 Relating to the Conditions of Self-fullfilment

鄭鎭午 제주대학 1979 논문집 Vol.11 No.1

Isaiah Berlin divides the concept of freedom into two categories: negative and positive. The negative is a principle of liberalism and the positive is a principle of democracy. On the other hand, Ralf Dahrendorf also divides it into two categories: the problematic and the assertoric. The problematic means that the freedom is possible in circumstances without any suppression and the assertoric means that the freedom is possible when the opportunity of self-full filment is perceived. Berlin's concepts are able to be adapted to the analysis of totalitarian despotism and Dahrendorf's concepts are able to be adapted to the analysis of the free society. And Dahrendorf has concluded that all citizens' fundamental equality must become a central point of future political platform and the equal liberty is the most fundamental one which should precede any other value, And Charles Vereker points out that today we are beset with the trouble some task of comprehending a nascent international society with the help of political concepts almost wholly limited to the needs of nation at sovereignty.

近代化理念과 東學思想

鄭鎭午 제주대학교 1984 논문집 Vol.18 No.2

Modern theories of modernization require more humanism. They are similiar to the oriental thoughts which enphasize spiritual factors of man. The thought of Tonghak also emphasizes spiritual factors than material factors. So we can find the new possibility of the theory of modernization from Tonghak. For example, Tonghak emphasizes the humanism which involves democracy in all aspects, the thought of non-violence and common wealth, etc.

일제의 한국병합정책에 대한 연구

정진오 제주대학교 법과정책연구소 1996 法과 政策 Vol.- No.2

자동차용 브레이크 마찰재에서의 환원분철의 마찰특성에 관한 연구

정진오,이경환,김옥삼,김봉수 순천대학교 2000 순천대학교 자연과학논문집 Vol.19 No.1

In most automotive brakes, the friction material is used to convert the kinetic energy into heat. The friction material is a complex composite consisting of a resin, reinforcing fibers, lubricants and filler materials. In an attempt to enhance the friction performance of the friction material, a trial was done to examine the substitution of filler material by the reduction iron powder. In this study, two types of reduction powder M1 and M3 was prepared by the reduction process developed by Hanta M&B Inc. M1 and M3 which has reduction ratio of 1.5 and 92% respectively was used in place of BaSO_4, which was conventionally used as a filler material. The amount of M1 and M3 was varied as 10, 20, 30%, while the other component remains the same except the replaced BaSO_4. For those specimens with different amount of reduction iron powder, friction performance tests such as friction coefficient, rotor compatibility were conducted by using brake dynamometer. The bonding strength and hardness tend to decrease with use of M1 and M3, but specific weight decreased with increase of M1 and M3. The friction coefficient increased with use of M1 up to 10%, but decreased for use of M1 more than 20%. However the use of M3 resulted in a decrease of friction coefficient all the way. The surface roughness decreased with the use of M1 and M3, except for a case of excessive use of M1 of 30%. The rotor surface roughness did not show any correspondence with hardness of friction material in this study.

孫炳熙의 政治思想에 대한 硏究

鄭鎭午 제주대학교 1986 논문집 Vol.22 No.2

Son-Byung-hee's political thought is divided into four categories , man's equality to heaven, three wars, Gapjin(1904) modernizing movement and separation of politics and church. Criticizing monarchy, he asserted democracy and considered the cooperation between Korea and Japan in the Russo-Japanese war of 1904 as desirable He emphasized the state prior to church and economy.

격자형 구조물의 웹크립플링

정진오 順天大學校 1994 論文集 Vol.13 No.1

□A finite element analysis was performed to study the failure mechanism in the cell-type structure which consists of two skin flange plates and connecting web plates. Compressive patch loads of different boundary conditions were applied to the structure, and the web crippling damage mechanism and its characteristics were studied through analysis of strains and deflections as compared to the load. A load vs. horizontal deflection curve was intended to determine the load at which buckling initiated, but the deflection increased rather gradually due to initial imperfection of web. The strain measurements from each side of the web plate as a function of load showed a separation of the strains, which implied that the buckling triggered the web crippling. The distributions of compressive strains along a vertical line under the load patch showed a strain concentration in the upper regions of the web until ultimate load was reached, and a redistribution of the strain resulted in maximum strains at a certain depth of the web. These findings were in good agreement with the experimental results by Schneider et al. The distributions of the out-of plane deformation of the web changed with the boundary condition in patch load. The deformation mode in foundation load did not change, while in docking load the deformation mode showed a transition as the deformation progressed.

東學革命과 淸日戰爭

鄭鎭午 제주대학교 1988 논문집 Vol.27 No.1

China and Japan had been seeking the policies of the rule over Korea for many decades since Choi Je-woo founded Tonghak in 1860. China and Japan came into war in Korea in 1894-95 on the momentum of the Tonghak revolution which opposed the feudal ruling system and the invasion of foreign powers. But the Korean ruling class called in the foreign powers -China and Japan-,defeated the revolutionary army and stepped up to losing of nation. We must get the lesson that the calling in of foreign powers is fatal for the national security because of the foreign powers' cold-hearted game.

세법상 가산세제도의 합리적 개선방안

정진오 한국세법학회 2011 조세법연구 Vol.17 No.1

세법은 원활한 조세행정과 조세의 공평부담을 실현하기 위하여 납세자에게 본래의 납세의무 외에 과세자료 제출의무 등 여러 가지 협력의무를 부과하고 있다. 이와 같은 협력의무의 이행을 촉진하고 그 위반을 방지하기 위하여 제도적 장치를 두고 있는데, 의무위반에 대한 제재로 세금 형태로 제재를 가하는 제도가 가산세제도이다. 가산세제도는 일반적으로 신고납세제도의 정착과 발전을 위하여 설정된 제도로 신고납세제도하에서는 납세의무자의 자발적인 신고ㆍ납부가 없다면 그 제도의 성공을 기대할 수 없으므로 불성실하게 신고ㆍ납부한 행위에 대하여 제재에 의한 차별대우를 함으로써 국가의 조세권 내지는 조세채권의 적정한 실현을 담보하는 것이다. 이러한 의미에서 조세의 채권ㆍ채무 관계를 명확하게 확정하며, 불성실 납세자에 대하여는 제재를 가하고 성실신고를 담보하는 기능을 가지고 있는 세무조사의 보완적 기능을 수행하고 있다. 또한 가산세는 내용적으로 보면 납세자의 재산권에 대한 불이익이라고 하는 중대한 고통을 강제적으로 가하는 작용이므로 가급적 가산세 과징은 비례의 원칙이 엄격히 준수되어야 하므로 과잉적 제재수단으로 남용되어서는 안된다. 그리고 현행 가산세 규정은 국세기본법과 개별 세법에서 각각 규정하고 있는데 가산세의 종류, 대상 그 내용이 명백하게 규정되어야 하는데 ‘정당한 사유’ 등 규정 내용이 모호하게 되어 있어 구체적으로 어떠한 의무위반의 내용이 가산세 부과대상인지 납세자가 충분히 알 수 없는 입법상 명확성에 문제가 있다. 가산세 부과요건의 명확성을 제고하고 과잉적 재재 논란이 없이 성실신고를 담보하는 기능을 충실히 수행하기 위해서는 다음과 같이 개선되어야 한다. 첫째, 납부불성실가산세가 지연이자적 성격을 가지고 있고, 가산세가 신고납세제의 정착을 위하여 부과하는 제재이므로, 신고불성실가산세 등 신고납세방식의 가산세와 동일하게 취급하는 것은 불합리하다. 부과과세방식인 상속세 및 증여세법상 납부불성실가산세에 대하여는 한도를 정하여 납세자의 부담을 감소시키는 것이 바람직하다. 둘째, 국세기본법상 중가산세 부과요건인 부정한 행위와 관련하여 과세관청의 자의적인 해석에 의하여 부당하게 징벌적 가산세를 부과할 소지가 있고 조세범처벌법상의 부정한 행위와의 관계도 애매하여 이중처벌 논란이 제기될 수 있으므로 이에 관한 입법적 개선이 필요하다. 셋째, 가산세 면제사유인 정당한 사유에 관하여 기한연장 사유 외에 명문의 규정이 없어 과세관청의 자의적인 판단에 의하여 가산세 부과 여부가 결정될 수 있는 논란의 소지가 있으므로 구체적으로 무엇이 정당한 사유인지 열거적으로 국세기본법에 명문으로 규정하여야 한다. 조세행정의 궁극적 목표는 납세자들의 자발적이고 적극적인 협력을 유도하여 납세비용을 절감하는 데 있다. 이러한 능동적인 납세자의 협력은 협력유인 요인이 있어야 가능하다. 이를 위해서는, 납세자의 의무감만 강조되지 않고, 납세절차도 간소화되며, 조세행정절차에서 납세자의 권리도 존중되는 납세환경 조성도 필요하다. The tax code imposes many cooperative duties on taxpayers to promote smooth functioning of the tax administration and insure equal tax burdens, such as the filing of tax returns on top of standard tax duties. Systemic apparatuses are in place to promote compliance with these cooperative duties and to prevent noncompliance with them, such as penalty taxes to sanction against tax evasion. The penalty tax system is instituted for the purpose of fixing and developing the tax filing system under which taxpayers make voluntary self-assessments and payments, an apparatus without which the tax system would not succeed. Accordingly, an act of false reporting or unfaithful payment is punishable by law, a sanction to insure government power to tax and proper meeting of tax responsibilities by citizens. In such as manner, tax obligations and liabilities are clearly set forth by the state. Tax evaders are subject to punitive measures, and tax investigations are conducted to insure faithful reporting. Furthermore, because penalty taxes operate as a powerful threat to the taxpayer’s property rights, they must not be abused or excessively applied, and proportional principles must be strictly observed. Current rules for penalty taxes are defined by the National Tax Laws and Separate Tax Laws, but it is difficult to interpret each kind of penalty tax objectively without a specific context, so the taxpayer cannot know with certainty which penalty may be applied to a given violation, a fact that points to problems in legislative clarity. In order to elevate the degree of clarity with which tax penalties are levied and to faithfully implement means to insure faithful reporting without controversies over excessive restrictions, the following improvements should be adopted. First, penalty taxes on deficiencies involve delay charges, and because penalty taxes are levied to stabilize the self-assessed taxpayer, it is illogical to treat penalty taxes for unfaithful or non-filers the same as penalty taxes for self-assessed taxpayers. It is also desirable to lessen the taxpayer’s burden in regard to penalties on deficiencies in inheritance tax and gift tax payments. Second, random interpretations by tax authorities sometimes lead to punitive tax penalties being levied unjustly, and such acts are not clearly defined as prosecutable tax crimes, which could result in controversial dual punishments, and legislation needs to introduce reforms to correct this problem. Third, there are no clear rules regarding proper grounds for exemption from penalty taxes, and there is a danger of controversy if it is decided that a tax official is guilty of making a random judgment, so the National Tax Laws must include clear rules specifying what constitutes proper grounds. The ultimate goal of any tax administration is to guide taxpayers to cooperate voluntarily with tax law, and to reduce tax expenditures. This sort of active cooperation by the taxpayer must be fostered by some sort of incentive. For that end, we must make tax procedures easier, and place due emphasis not on the taxpayer’s duty to pay, but on respect for his rights as a taxpayer within tax administration procedures.