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박상섭,신재열,편만리 대한경영정보학회 2013 경영과 정보연구 Vol.32 No.4
중국의 산업은 저렴한 인건비를 바탕으로 한 제조업 중심에서 점차 서비스업 중심으로 변화하고 있다. 한국기업의 대중국 서비스업 관련 투자도 점차 증가하 고 있다. 또한 중국의 서비스 산업과 관련이 높은 조세인 중국의 영업세 및 증치 세의 중요성도 증가하고 있다. 영업세 및 증치세와 관련된 대중국 투자환경변화와 관련하여 중국의 사회구조 의 변화, 중국내 서비스업 관련 투자의 변화, 용역에 대한 과세의 강화, 대중국 투자현황의 변화 및 한국기업의 대응 동향을 살펴보았다. 영업세 및 증치세와 관련하여 영업세와 증치세의 특성을 살펴보았으며, 한국의 부가가치세와 중국의 영업세와 증치세를 비교하였다. 중국의 영업세와 증치세의 분리로 인한 문제점을 살펴보았으며, 통합 현황과 시범통합시 나타나고 있는 변 화를 살펴보았다. 영업세와 증치세에 관한 중국정부의 통합방안으로 국가와 지방 간의 관리체계 확립, 통합과정에서 규정의 충돌에 대한 사전조정, 영업세와 증치 세의 통합기간의 단축, 소규모 납세자의 보호, 세율의 적정화, 전용계산서 거래의 확립과 납세의식의 제고를 제안하였다. 한국 정부와 기업의 대응방안으로 중국세 법 변화에 대응한 한국정부차원의 신속한 대응, 기업별 진출전략 수립, 정부와 기 업의 정보공유 및 교육의 활성화를 제안하였다. 본 연구는 중국진출하는 기업을 위하여 투자환경변화 동향과 영업세와 증치세 에 관한 변화 동향에 대한 정보를 제공하고자 하였으며, 이에 따른 대응 방안을 제시하고자 하였다.
박상섭 대한흉부심장혈관외과학회 1990 Journal of Chest Surgery (J Chest Surg) Vol.23 No.4
We reviewed medical records of 179 patients with bronchiectasis admitted in our department in our department in Pusan Paik Hospital, Inje University from Dec. 1979 to Jun. 1989. Surgical resections were performed in 167 patients [bilateral disease 29, unilateral 138]. To evaluate the results of surgical treatment of bilateral bronchiectasis, it was compared with that of unilateral one. The results were as follows: 1.Bilateral disease was 20.1% of all patients with bronchiectasis. The average age of patients with bilateral disease treated surgically was 28.8 2. There was no significant difference in age, clinical symptoms and disease distribution between bilateral and unilateral bronchiectasis. 3. The numbers of diseased segments in bronchography were 6.86$\pm$2.00 and 4.33$\pm$2.01 in bilateral and unilateral diseases respectively. 4. Six patients underwent bilateral resections, and 25 patients had some of diseased segment [average 2.24$\pm$1.51] after resections, 5. After resections, 48.3% of patients with bilateral disease were free of symptoms and it was less than that in the unilateral one [87%]. But the remaining 51.7% of bilateral disease presented much improved clinical symptoms without aggravation.
朴相燮 서울大學校 國際問題硏究所 1999 세계정치 Vol.- No.23
The objective of this paper is to provide some basic information on money such as when the coins were minted, value fluctuation and exchange rates of the currencies used in major nation states of Western Europe (Florence, Venice, England, France, Germany, Spain, the Netherlands) during the formative stage of the modern state. Active commerce is often cited as a prerequisite for the successful formation of a modern state. This is because war and the military played a central role in modern state building and both require an enormous fiscal foundation. However, because each state used different currencies, comparing the fiscal state of the different nations is not an easy task. The basic goal of this paper is to facilitate this comparison. Commodity money was the basic form of exchange among Western European countries until the 18th century. Commodity money was widely used thanks to active commercial trade in this region, which became wide spread since the 12th century. Nevertheless, the existence of a stable monetary system was the major contributing factor to flourishing trade, which in turn contributed to the formation of the modern state. However, the monetary system of these states also limited the further development of modern states because an economic system centered on commodity money cannot utilize the expected income of the future, i.e. credit, to mobilize social resources. The fact that states that were the first to introduce credit money such as England and the Netherlands emerged as hegemony states in the 18th century reflect this fact. Of course a state cannot simply choose to adopt a certain type of monetary system. Such a transition from commodity money to credit money requires a certain political and social infrastructure. Considering this, to understand the full scope of modern international relations takes more than simply considering the dynamics of war and peace.
심방중격 결손증, 심실중격 결손증, 폐동맥 협착증을 동반한 교정형 대혈관 전위증
박상섭,황윤호,조광현,Park, Sang-Seop,Hwang, Yun-Ho,Jo, Gwang-Hyeon 대한흉부심장혈관외과학회 1990 Journal of Chest Surgery (J Chest Surg) Vol.23 No.4
Congenitally corrected transposition of the great arteries is defined as the anomaly of atrioventricular and ventriculoarterial discordance. Although this condition is compatible with longevity, it is usually associated with other congenital cardiac anomalies, which result in a greatly shortened life span. This report describes a 2 years old female patient who had congenitally corrected transposition of the great arteries associated with ASD, VSD and pulmonary stenosis. The ASD was closed directly through the right atriotomy and the VSD was closed using Dacron patch through right ventriculotomy and the pulmonary[valvular, supra and subvalvular] stenosis was repaired with the use of a valved conduit woven Dacron vessel graft between the pulmonary ventricle and the main pulmonary artery.