기업특성과 법인세평준화에 관한 연구

윤태화,이장희 한국세무회계학회 2004 세무회계연구 Vol.14 No.-

본 연구는 기업의 특성에 따라 법인세평준화 현상에 차이가 있는지를 검토하였다. 선행연구결과를 고려하여 비세금비용에 중요한 영향을 미칠 것으로 예상되는 기업규모, 부채비율, 기업지배구조를 기업특성변수로 선정한 후 이 세가지 기업특성변수와 간접감면을 이용한 법인세평준화 성향간의 관계에 대한 실증가설을 설정하였다. 실증분석결과에 의하면 기업은 기업규모가 클수록 법인세평준화 성향이 큰 것으로 나타났고, 기업지배구조도 법인세평준화 성향에 영향을 미치는 것으로 나타났다. 그러나 부채비율에 따른 법인세평준화 성향간에는 유의적 차이가 없는 것으로 나타났다. 법인세 평준화척도값을 자산총액으로 표준화하여 회귀분석으로 추가분석하였으나 F-값은 통계적으로 유의하지 않았고 설명력도 매우 낮은 것으로 나타났다. 민감도분석을 한 결과에 의하면 기업규모는 법인세평준화에 영향을 미치는 것으로 나타났고, 부채비율과 기업지배구조는 법인세평준화에 영향을 미치지 않는 것으로 나타났다. 실중분석모형과 민감도분석모형의 결과를 보면 기업규모는 선행연구에서와 같이 일관적으로 법인세평준화 성향에 영향을 미치는 것으로 나타났으나 기업지배구조는 선행연구들과 마찬가지로 일관적인 결과를 얻지 못했다. 부채비율에 따른 법인세평준화 성향은 회귀계수의 부호가 달라 유의적 차이가 없는 것으로 모든 모형에서 일관적으로 나타났다.

한랭노출과 고혈압의 연관성

장태원,김윤규,윤동영,이창희,홍영습,신해림,정갑열,김준연 大韓産業醫學會 2001 대한직업환경의학회지 Vol.13 No.4

Objectives : This study was carried out to suggest preventive methods for hypertension in cold-exposed workers. Methods : In 11 refs·iteration industries, 68 workers working in refrigerated areas more than one time per day were selected as the exposed group, and 68 workers not exposed to cold were selected as the control group. We interviewed the subjects with a questionnaire covering occupational history, and conducted clinical and laboratory tests including measurements of blood pressure and core temperature. Results : The systolic blood pressure in the exposed group(130.0±13.3 mmHg) was significantly higher than that recorded In the control group(118.3±12.1 mmHg), as was the diastolic blood pressure in the exposed group(82.7±8.5 mmHg) versus the control group(77.4±8.7 mmHg). The core temperature in the exposed group(36.1±0.7℃) was significantly lower than that experienced in the control group (36.4±0.5℃). In logistic regression analysis, age, cold exposure severity and milk intake were significant variables, with odds ratios of 5.204(95 % CI 1.440∼18.812), 2.674(95 % CI 1.080∼6.618), and 0.364(95 % Cl 0.141∼0.942) , respectively. Conclusions : Our study suggests that cold-exposed workers have higher a higher risk of hypertension, and that their core temperature is lower. Risk factors affecting hyper-tension of cold-exposed workers include age, cold exposure severity and milk intake. For the prevention of hypertension, cold-exposed workers should minimize cold-exposure time as much as possible.

소비생활' 단원의 실천적 문제중심 가정과 수업안 개발과 적용

장윤옥,김성희 경북대학교 사범대학부속 중등교육연구소 2006 중등교육연구 Vol.54 No.3

개에서 이중 결찰법을 통한 동맥관 개존증의 완치 예

윤헌영,정순욱,박희명,박철,정만복,김준영,한현정,황민,노병국,박상혁,장하영,박정윤 한국임상수의학회 2004 한국임상수의학회지 Vol.21 No.1

A ten months old, female Yorkshire terrier weighing 2.88 kg referred to veterinary teaching hospital of college of veterinary medicine, Konkuk University because of syncope, cough and dyspnea. First hematological and serum chemical test revealed thrombocytopenia, mild anemia, and increase of concentration of ALP (195 U/L). On 57 days later, second hematological and serum chemical test revealed polycythemia, increase of concentration of ALP (211 U/L), and Tchol (387 mg/dl). Right atrium enlargement, main pulmonary artery bulge and cardiomegaly (VHS = 11.5) were observed in radiographic findings. Ultrasonographic images showed both right and left ventricular dilation and turbulent flow between the descending aorta and the main pulmonary artery in color Doppler imaging. ECG showed left ventricular enlargement, SA block, and electrical alternant. Thoracotomy was performed through left fourth intercostal incision under isoflurane anesthesia. Patent ductus arteriosus was double ligated with 1-0 silk. Cough and dyspnea disappeared on 5 days after operation. Turbulent flow was not found in color doppler imaging of ultrasonography on 10 days after operation. Ten months later after the operation, syncope could not exist any more.

육상 단거리 차렷 자세 동작에서 팔 넓이가 운동학적 요인에 미치는 영향

윤희중,장영섭 한국운동역학회 2000 한국운동역학회지 Vol.10 No.1

본 연구는 육상 단거리 차렷 자세 동작에서 팔넓이와 출발 동작의 운동학적 요인과의 관계를 규명하는데 그 목적이 있다. 이를 위하여 2000년 현재 선수등록이 되어 있는 대학 · 실업 선수 5명을 선정하였으며, 평상시 취하는 팔넓이에 ±2.5㎝를 계산하여 실험을 실시하였다. 이를 두 대의 비디오카메라로 녹화하여 DLT 기법을 통하여 3차원영상분석을 실시한 후 각 요인들을 분석한 결과 다음과 같은 결론에 도달하였다. 1. 인체 중심의 이동 변위는 저자세(-2.5m), 중자세 그리고 고자세(+2.5m) 순으로 가장 많은 이동 변위를 나타냈으며, 국면별로는 3국면, 1국면 그리고 2국면 순으로 많은 이동 변위를 나타냈다. 2. 보폭은 저자세(-2.5m), 고자세(+2.5m) 그리고 중자세 순으로 긴 보폭을 나타냈으며, 구면별로는 3국면,1국면 그리고 2국면의 순으로 많은 이동 변위를 보이고 있었다. 3. 인체 중심 이동 소요 시간은 중자세, 저자세(-2.5m) 그리고 고자세(+2.5m)순으로 빠르게 나타났다. 4. 인체 중심과 몸통의 순간 속도는 중자세와 저자세에서 빠르게 나타났다. 5. 발분절의 순간 속도는 고자세(+2.5m), 저자세(-2.5m) 그리고 중자세 순으로 빠르게 나타났다. 6. 몸통의 각도는 고자세(+2.5m)에서 몸통을 가장 많이 숙이는 것으로 나타났다. The purpose of this study is to investigate the relationship between the width of the arm joint at attention and displacement, time, angle and velocity factors of starting motion for male sprinters. 2 S-VHS video cameras were used for the data collection. The following conclusions were drawn : 1. In the displacement of CG according to width of the arm joint was shown longest displacement in low position(-2.5㎝) medium position and high position(+2.5㎝), By the phase, it was shown longest diplacement in 3 phase, 1 phase and 2 phase. And in the height of CG was alike form of change. But medium position was shown faster form of change than other position. 2. In the length of stride was shown longer in low position(-2.5㎝), high position(+2.5㎝) and medium position. By the phase, it was shown longest displacement in 3 phase, 1 phase and 2 phase. 3. In the time of CG was shown shorter in medium position, low position(-2.5㎝) and high position(+2.5㎝). 4. In the velocity of CG and trunk was shown faster in low position(-2.5㎝) and medium position. 5. In the velocity of the foot segment was shown faster in high position(+2.5㎝), low position(-2.5㎝) and medium position. 6. In the angle of trunk was shown smallest angle in high position(+2.5㎝).

상추(Lactuca sativa L.)의 ACAT 억제 Diterpenoid, Phytol : 식용 식물자원으로부터 활성물질의 탐색 Development of Biologically Active Compound from Edible Plant Sources

장태오,방면호,송명종,홍윤희,김지영,정대균,배동근,권병목,김영국,이현선,김인호,백남인 한국농화학회 2003 Applied Biological Chemistry (Appl Biol Chem) Vol.46 No.1

광주지역 일부 남성의 연령과 배뇨량에 따른 최고요속 정상치

윤희철,박희수,노준,장대수 조선대학교 부설 의학연구소 2000 The Medical Journal of Chosun University Vol.25 No.1

Background and Objective : The Peak or maximum uroflow rate has been useful in screening test for the diagnosis of lower urinary tract dysfunction, and is used as a parameter in the diagnosis of lower urinary tract dysfunction, such as prostatism, urethral stricture, or neurogenic bladder, and the postoperative assessment of adequate surgery in urologic patients. We need a peak uroflow rate nomogram for the adjusted peak uroflow, because uroflow in normal healthy men depends on the voided volume and decreases with age. Materials and Methods : Peak flow rates and volumes voided were measured in 315 males who were free of voiding dysfunction, ranging in age from 10 to 80. To search for the equation of age, voided volume and peak uroflow, we used the least squares method for the equation providing least residual standard deviation by SPSS program. Results : The equation of age, volume voided and peak flow rate is Q=24.383+0.413A-0.006934A2-1164.644/V (Q: peak flow rate, A: Age, V: voided volume). Means of measured age, volumes voided, and peak flow rate was 45.7, 227.6ml, and 20.7ml/sec respectively. At this point, reference peak uroflow is 23.6m1/sec. Adjusted peak uroflow was obtained by subtracting the difference between the measured and expected peak uroflow from the reference peak uroflow. According to the equation Q, We designed nomogram with adjusted peak uroflow rate used. Conclusions : In our nomogram an adjusted peak flow rate <.8ml /sec(1.2 standard deviation) should be considered suspicious for lower urinary tract obstruction. This peak uroflow rate nomogram can be used clinically to evaluate lower urinary tract obstruction and its postoperative assessment.

Lymphangioma에 의한 거설증을 지닌 환자의 개교합 증례보고 : A CASE REPORT

윤희훈,이상대,김영재,장기택,한세현,이상훈 大韓小兒齒科學會 2004 大韓小兒齒科學會誌 Vol.31 No.2

Lymphangioma는 림프관에 나타나는 양성종양으로 림프관의 증식을 특징으로 한다. 이 종양의 대부분은 출생 시에 나타나며 종양의 95%정도가 10세 이전에 나타난다. 구강 내에 발생하는 경우에는 혀에서 가장 호발하며 거설증을 야기한다. 대개 양측성으로 혀의 전방 2/3부위에 나타나며 불규칙한 회색과 핑크빛을 띤 소절형태를 보인다. 본 증례 모두에서 환아들은 출생당시 혀에 lymphangioma를 지니고 태어나 거설증을 보였으며 이로 인해 개교합과 하악과성장 양상을 나타내었다. Lymphangioma에 의한 비정상적인 혀의 비대에 의해 환아의 구강과 두개안면부의 주위조직에 대한 적응 결과로 나타난 소견을 관찰하고 관련문헌을 고찰하여 다소의 지견을 얻었기에 보고하는 바이다. Lymphangioma is a benign tumor of lymphatic vessels. The majority of cases are present at birth and 95% of the tumors aroused before the age of 10 years. Oral lymphangioma may occur at various sites but are most frequent on the anterior two thirds of the tongue, where they often result in macroglossia. The lesions present nodularity with gray and pink projections. In the present cases, all the patients who had the macroglossia combined with lymphangioma showed openbite and mandibular prognathism. The purpose of this paper was to report the dental and craniofacial findings of macroglossia combined with lymphangioma and review the pertinent literature through the cases.

산발성 장형 위선암 환자의 Microsatellite Instability와 병리학적 양상

조창희,홍유찬,안지현,최경현,이상호,신영명,윤기영,정민정,장희경 고신대학교의과대학 2007 고신대학교 의과대학 학술지 Vol.22 No.2

Background : Through many researches, microsatellite is expected to be a good diagnositic and prognostic factor in colorectal cancer, endometrial cancer, gastric cancer, and the others. The prevalence of microsatellite instability (MSI) in gastric carcinoma has reported variously, 13~44%. Purpose : We aimed to determine the prevalence of MSI-high and the relationship between MSI and pathological characteristics of sporadic intestinal type adenocarcinoma of stomach. Material and Methods : We analyzed 106 sporadic intestinal type adenocarcinoma specimens excised from patients who were over thirty-five years old to determine the statue of microsatellite by DNA sequencing. The tissues were formalin-fixed and paraffin embedded. DNA were extracted and amplified by polymerase chain reaction (PCR). MSI was determined using five markers recommended by National Cancer Institute (NCI). Specimens were also studied with five patholical factors-differenciation of tumor cells, depth of invasion, lymph node metastasis, vessel invasion, and perineural invasion- to determine pathological state. Result : The microsatellite statue was determined as MSI-High in 5 cases (4.7%), no MSI-low, and MSS (microsatellite stable) in 101 cases (95.3%). Within the frequency, there was no large gap in the distinction of gender in MSI cases, but in MSS cases, there was three-times more cases in male. MSI cases had moderate-to-poor differenciation and trend to invade toward serosa. All MSI cases showed no perineural invasion. But we could not find any statistical significance between MSI and pathological characteristics of sporadic intestinal type adenocarcinoma. Conclusion : Results suggest that MSI can not make any certain pathological significance in sporadic intestinal type adenocarcinoma. Even though less than 5% of sporadic intestinal type adenocarcinoma patients showed MSI, it can be used as a influential prediagnostic factor of gastric cancer. Further study with large scale of cases will be followed to verify these results.

은행잎 추출물이 협심증 환자의 내피 세포 기능에 미치는 장단기 효과

배장호,김기식,이인규,김여희,김민수,김기영,남창욱,김윤년,김권배,정시전 대한순환기학회 1999 Korean Circulation Journal Vol.29 No.9