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박정우,권현구 한국세무회계학회 2004 세무회계연구 Vol.15 No.-
연결납세제도는 법률적으로 독립되어 있지만 경제적으로는 일체성이 있는 기업집단을 하나의과세단위로 하는 세제이다. 1999년 공정거래법이 개정되어 지주회사의 설립 및 전환이 제한적으로 허용되면서부터 연결납세제도의 도입에 대한 주장이 제기되기 시작하였다. 기업 간의 세부담의 공평성 유지, 세제의 중립성 유지, 연결회계제도의 정착, 세제의 선진화를 위해서 도입이 절실하다는 것을 정부도 공감하였지만, 세수의 감소, 구조조정의 지연, 세무계산의 복잡화 및 조세행정비용의 증가를 들어 도입을 미루고 있다. 이에 본 연구는 정부의 연결납세제도 도입을 촉구하고자, 국내 조세환경에 맞는 연결납세제도의 기본적인 도입방안을 제시하는 데 그 목적이 있다. 이를 위하여 본 연구는 문헌을 통해서 연결납세제도의 이론적 배경을 검토하고, 주요국가의 연결납세제도에 대해 분석을 하였다. 그리고 11가지의 쟁점별로 나누어 우리나라의 조세실정에 맞는 연결납세제도의 도입방안을 제시하였다.
정보기술수용모델(TAM)을 적용한 신용평가시스템의 실증적 연구 : On the Basis of TAM
최현호,박기남,이경구,김종원 대한경영학회 2003 大韓經營學會誌 Vol.16 No.5
Since International Monetary Fund (IMF), many Korean banks are using the Credit Risk Ratio System (CRRS) to systematically evaluate the borrower's credits. However, there are few research focusing on the key antecedents of successful CRRS utilization. Therefore, the purpose of this paper is to investigate the factors influencing individual intention to use and actual use of CRRS, and to analyze the relationships among those factors. Doing so, this study employs TAM (Technology Acceptance Model) proposed by Davis (1989) as a main framework. The results show that industry competition, diversity of customers' needs, organizational support, organizational experience, technical interchangeability, users' participation, and social norms make direct and/or indirect impacts on behavioral intention and actual use through perceived ease of use and perceived usefulness. The empirical findings from this study may prove useful for both IS researchers and practitioners.
녹동균 세포외막 단백질 백신 CFC-1-101의 안정성 및 면역원성 검토 : 임상 제 Ⅰ/Ⅱa상 시험
장인진,김익상,유경상,임동석,김형기,신상구,장우현,박완제,이나경,정상보,안동호,조양제,안보영,이윤하,김영지,남성우,김현수 대한감염학회 1998 감염 Vol.30 No.3
목적 : 제일제당에서는 녹농균의 세포외막 단밸질을 유효성분으로 하는 백신인 CFC-101을 개발하였으며, 동물시험에서 이 백신의 안전성과 유효성을 입증하였다. 본 연구에서는 이 녹농균 백신의 인체에 대한 안전성과 면역원성을 평가하는 동시에 인체 접종시의 최적 투여 용량을 결정하기 위하여 제 I/Ⅱa상 임상시험을 수행하였다. 방법 : 건강한 성인 남자를 피험자로 선별하여 각 용량군에 백신투여자 6명, 위약투여자 2명을 배정하였다. 백신 투여군은 0.25mg, 0.5mg 또는 1.0mg 용량의 녹농균 백신을 7일 간격으로 3회에 걸쳐 근육주사 하였으며, 위약 투여군에게는 세포외막 단백질을 제외한 동일한 성분을 투여하였다. 백신접종 후 국소적 또는 전신적인 반응의 발생여부를 관찰하고, 혈액시료를 체취하여 백신의 역가와 유효성을 검정하였다. 결과 : 녹농균 백신 CFC-101은 모든 접종자에서 양호한 내약성을 보였다. 또한 0.5mg 과 1.0mg 백신 투여군에서는 100%의 항체양전율을 나타내었다. 생성된 항체는 녹농균 세포외막단백질에 특이성을 보였고, 녹농균 감염에 대해 방어효능이 있었다. 결론 : 이와같은 결과로부터 이 녹농균 백신은 인체에 안전하게 투여할 수 있으며, 높은 항체 생성능으로 감염방어 효능을 보이고 0.5mg과 1.0mg이 최적용량인 것으로 판단되었다. Background : We developed a Pseudomonas aeruginosa outer membrane protein(OMP) vaccine CFC-101, and the prophylactic efficacy of which has been demonstrated in animal models. In order to evaluate the safety and immunogenicity of the P. aeruginosa vaccine, we carried out a phase I/Ⅱa clinical trial in healthy male volunteers. Methods : Groups of eight volunteers, including two placebo subjects, were vaccinated intramuscularly with three doses of 0.25, 0.5 or 1.0 mg of the vaccine at one week intervals. Sings of systemic and local reactions observed after vaccination were recorded for each vaccinee for 5 days. Physical examinations were performed on days 0, 1, 7, 8, 14, 15, 21, and 42, and clinical laboratory tests were done on days 0, 3, and 21. Blood samples for assay of serum antibody levels were obtained up to 42 days after the first vaccination. Results : The vaccine was generally well tolerated by all vaccinees, showing no significant side effects. In the three dosage groups, all vaccinees, except one receiving the 0.25 mg dose, showed significant elevation in serum IgG antibody titers against the vaccine proteins, indicating 100% seroconversion in 0.5 and 1.0 mg groups. The human antibodies induced by the vaccine were specific for P. aeruginosa OMPs, as confirmed by western blot analysis and immunoprecipitation assays. The capacity of the human antisera to enhance opsonophagocytic killing activity by polymorphonuclear leukocytes and to confer protection against P. aeruginosa infections indicates that the antibodies elicited by the vaccine have protective efficacy. Conclusion : We conclude that the P. aeruginosa OMP vaccine is safe and effective for human use and its optimal dose to be 0.5 or 1.0 mg.
A Design of Multi-Agent Framework to Develop Negotiation Systems
Park, Hyung-Rim,Kim, Hyun-Soo,Hong, Soon-Goo,Park, Young-Jae,Park, Yong-Sung,Kang, Moo-Hong Korea Intelligent Information System Society 2003 한국지능정보시스템학회 학술대회논문집 Vol.9 No.2
A multi-agent technology has emerged as new paradigms that can flexibly and promptly cope with various environmental changes and complex problems. Accordingly, many studies have been carried out to establish multi-agent systems in an effort to solve dynamic problems in many fields. However, most previous research on the multi-agent frameworks aimed at, on the behalf of a user, exchanging and sharing information among agents, reusing agents, and suggesting job cooperation in order to integrate and assimilate heterogeneous agents. That is, their frameworks mainly focused on the basic functions of general multi-agents. Therefore, they are not suitable to the development of the proper system for a specific field such as a negotiation. The goal of this research is to design a multi-agent framework for the negotiation system that supports the evaluation of the negotiation messages, management of the negotiation messages, and message exchanges among the negotiation agents.
OWL-Net: A global network of robotic telescopes for satellite observation
Park, Jang-Hyun,Yim, Hong-Suh,Choi, Young-Jun,Jo, Jung Hyun,Moon, Hong-Kyu,Park, Young-Sik,Bae, Young-Ho,Park, Sun-Youp,Roh, Dong-Goo,Cho, Sungki,Choi, Eun-Jung,Kim, Myung-Jin,Choi, Jin Elsevier 2018 ADVANCES IN SPACE RESEARCH Vol.62 No.1
<P><B>Abstract</B></P> <P>The OWL-Net (Optical Wide-field patroL Network) is composed of 0.5-m wide-field optical telescopes spread over the globe (Mongolia, Morocco, Israel, South Korea, and USA). All the observing stations are identical, operated in a fully robotic manner, and controlled by the headquarters located in Daejeon, Korea. The main objective of the OWL-Net is to obtain the orbital information of Korean LEO and GEO satellites using purely optical means and to maintain their orbital elements.</P> <P>The aperture size of the mirror is 0.5 m in the Ritchey-Chretien configuration, and its field of view is 1.1 deg on the CCD sensor. The telescope is equipped with an electrically cooled 4 K CCD camera with a 9-µm pixel size, and its pixel scale is 1 arcsec/pixel. A chopper wheel with variable speed is adopted to obtain multiple points in a single shot. Each observatory is equipped with a heavy-duty environment monitoring system for robust robotic observation. The headquarters has components for status monitoring, scheduling, network operation, orbit calculation, and database management.</P> <P>The test-phase operation of the whole system began in early 2017, although test runs for individual sites began in 2015. Although the OWL-Net has 7 observation modes for artificial satellites and astronomical objects, we are concentrating on a few modes for LEO satellites and calibration during the early phase. Some early results and analysis for system performance will be presented, and their implications will be discussed.</P>
Park, Sang Joon,Lee, Chang Hyun,Goo, Jin Mo,Kim, Jong Hyo,Park, Eun-Ah,Jung, Jae-Woo,Park, Heung-Woo,Cho, Sang-Heon Springer International 2012 EUROPEAN RADIOLOGY Vol.22 No.11
<P>To investigate the dynamic changes in airways in response to methacholine and salbutamol inhalation and to correlate the xenon ventilation index on xenon-enhanced chest CTs in asthmatics.</P>
Goo, Sung Young,Lee, Hyun-Ju,Kim, Woo Hwang,Han, Kyu-Lee,Park, Dae-Kyun,Lee, Hyun-Jung,Kim, Sung Min,Kim, Kun-Soo,Lee, Kyu-Ho,Park, Soon-Jung American Society for Microbiology 2006 Infection and immunity Vol.74 No.10
<B>ABSTRACT</B><P><I>Vibrio vulnificus</I> is a pathogenic bacterium that causes gastroenteritis and primary septicemia. To identify factors involved in microbial adherence to the host cells, we investigated bacterial proteins capable of binding to fibronectin, one of the main components comprised of the extracellular matrix of mammalian cells. A protein of ∼35 kDa was purified from the extracts of <I>V. vulnificus</I> by its property to bind to immobilized fibronectin. This protein was identified as OmpU, one of the major outer membrane proteins of <I>V. vulnificus</I>. In binding assays using immobilized fibronectin, the number of <I>ompU</I> mutant cells bound to fibronectin was only 4% of that of wild-type cells bound to fibronectin. In addition, the exogenous addition of antibodies against OmpU resulted in a decreased ability of wild-type <I>V. vulnificus</I> to adhere to fibronectin. The <I>ompU</I> mutant was also defective in its adherence to RGD tripeptide (5% of the adherence of the wild type to RGD), cytoadherence to HEp-2 cells (7% of the adherence of the wild type to HEp-2), cytotoxicity to cell cultures (39% of the cytotoxicity of the wild type), and mortality in mice (10-fold increase in the 50% lethal dose). The <I>ompU</I> mutant complemented with the intact <I>ompU</I> gene restored its abilities for adherence to fibronectin, RGD tripeptide, and HEp-2 cells; cytotoxicity to HEp-2 cells; and mouse lethality. This study indicates that OmpU is an important virulence factor involved in the adherence of <I>V. vulnificus</I> to the host cells.</P>