http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
부산지역 무균성 뇌막염 원인 바이러스의 분리 및 동정 : 1998년을 중심으로
김영희,정영기,김기순,지영미,윤재득,김병준,구평태,민상기,정구영,김만수,조경순 동의대학교 기초과학연구소 2000 基礎科學硏究論文集 Vol.10 No.1
The incidence of aseptic meningitis infection is ensuing and threatening the health of children. Enteroviruses are the major agents of aseptic meningitis and identification of virus has been a clue to diagnosis and epidemiology. The outbreak of aseptic meningitis occurred in Pusan, 1998. Patients were concentrated from April through November. Children were more susceptible than adults. Among 306 cases of specimens from stool, throat swab tested, only 7.2% were positive on virus isolation, 12 cases from stool and 10 from throat, respectively. All isolated 7 serotypes of viruses represented cytopathic effect on cultured cells. Three types of echovirus 6, 25, 30 and coxsackievirus B2, B3, B4, B6 were identified by neutralizing anti body test. Isolated coxsackievirus and echovirus were observed by an electron microscope with negative staining.
김재홍,윤기범,박평원,김영진,전경민,김영태,김중환,곽호,구상완,송민석,유옥,지혜구,김동원,문상은,박영립,정승호,성범진,성순제,엄주용,황정열,이기홍,이주협,전태진 대한화학요법학회 1994 대한화학요법학회지 Vol.12 No.1
The prevalence of PPNG among pretreated gonorrhea cases isolated at the STD clinic of Choong-Ku Public Health Center in Seoul has been studied and reported annually since 1981. In 1991, 123 strains of N.gonorrhoeae were isolated, among which 58(47.1%) were PPNG. In 1992, 98 starains of N.gonorrhoeae were isolated, among which 51(52.0%) were PPNG. In all, 109(49.3%) strains were found to be PPNG among 221 strains isolated between 1991-1992. The prevalence of PPNG in Seoul showed increased tendency till 1989, thereafter, it has been stationary or slightly decreasing.
김기평,오경희 朝鮮大學校 2000 經營經濟硏究 = Management and economics research Vol.23 No.2
현행 과세제도상 비영리법인에 대하여는 영리법인과 차별하여 여러 가지 조세특례 등 조세지원제도를 두고 있다. 대표적인 예로는 (1) 비영리법인이 그 법인의 고유목적사업 등에 지출하기 위하여 고유목적사업준비금을 계상하고 지출한 경우에는 법인세를 면제하고 있으며,(2) 공익법인에 출현하는 재산에 대해 상속·증여세를 면제하는 제도 등을 들 수가 있다. 그러나 공익법인에 대해 이와 같은 조세특례 등을 부여하는 데에는 여러 가지 기회비용이 수반되는데 공공의 이익을 도모한다는 명분으로 우회적으로 재산을 출현하여 조세회피나 부의 축적,부의 세대간 세습 수단으로 악용되어 사회적 문제가 발생될 수 있다. 따라서 비영리법인의 운영이 그 법인의 공익 목적에 일치하도록 제도적인 장치를 마련하고 비영리사업의 투명성과 세정당국의 합리적인 사후관리를 하여야 한다. 또한 비영리법인이 고유목적사업과 관련이 없는 수익사업을 경영하는 경우에는 현행 세제하에서도 영리법인과 동일하게 법인세 과세대상이 되고 있으므로 비수익사업과 수익사업의 구분을 정확히 하여 영리법과 경쟁하는 경우 공정한 경쟁이 될 수 있도록 하여야 한다. 따라서 본 연구는 현제 비영리법인의 과세상의 특례에 대해서 살펴보고 그 문제점 및 개선방안을 제시하는데 그 목적을 두었다. 연구방법으로는 국내외 발행본,논문,통계, 세법등을 분석한 문헌조사 위주의 서술방법을 택하였고 연구범위는 비영리법인관련 조세제도 중에서 법인세법 및 법인세 관련 조세특례제한법으로 한정하였다.
金秉紀 한국기업법학회 2001 企業法硏究 Vol.7 No.-
The environment of the domestic and international economy is being changed more rapidly than ahs ever been. It's imperative that corporations should adjust themselves to this changing environment through constant reformation. There are two strategies that corporations may take to adjust themselves to the economic environment; one is about a business strategy for adjustment to the market condition and the other about corporate organization strategy to control the internal operation; the latter is very important to increase the corporate efficiency. The inefficient organization may make the corporation lose the ability to adjust to the market, and even more the future of the corporate be threatened. In America the term 'restructuring', meaning a vast reformation, ahs been used since 1980s with the recognition of the importance of corporate organization and it was introduced to Japan and Korea. Restructuring means merger of corporations, corporate division, establishment of the holding corporation and the subsidiary, and effective reorganization of internal work. The Commercial Code of Korea reflected the international trend in the 1998 revised version. The code rules the corporate division system with the name of division and division-merger. Restructuring, on the ground of financial states of corporations and corporate efficiency, is imperative and corporate division will play a great role in restructuring. Corporate division, including the division of the corporate body and the division of positive property and passive property, will affect the positions of stockholders and creditors of the divided corporations. Corporate division is a influential change which makes stakeholder adjust themselves to the new condition when stakeholder, including stockholders and creditors, have predicted the existing conditions and have and have had the legal relations. It is natural that this change affects the positions of stockholders and creditors. In most cases of division the decision is made by major stockholders, but to protect stockholders' and creditors' profit the opinion of the miner stockholders and creditors should be reflected in the process of making the decision to protect their interest. If stockholders who disagree with division claim the right to demand to purchase stocks, the fair way to estimate the stock price should be made. And legal considerations for the lawsuit against invalidity of division should be performed when there is any defect in the process to divide corporations. This thesis aims to search for the ways to prevent the small stockholders and creditors from getting damaged by the division, and through the study to discuss the defects of the code and to suggest the alternatives.