Elgiloy線材의 굽힘 特性에 미치는 熱處理의 影響

潘台煥,成在鉉 慶北大學校 齒科大學 1987 慶北齒大論文集 Vol.4 No.1

The objective of this study was to evaluate the effect of heat treatment on bending properties in .016" Green Elgiloy wire and .016"x. .022" Blue Elgiloy wire. × Bending load and Bending deflection were measured with Instron type bending testing machine. The results were follows: Bending load and flexure modulus were progressively increased by heat treatment. Increased degree of bending load and flexure modulus by heat treatment were more effective by high temperature (500℃ and 600℃) than low temperature (300℃ and 400℃). Increased degree of bending load and flexure modulus by heat treatment were more effective by long time(6-9min) than short time(1-3min). The difference in bending load and flexure modulus between air cooling method and water cooling method were not clearly shown.

Update of aristolochic acid nephropathy in Korea

( Tae Hyun Ban ),( Ji-won Min ),( Changhwan Seo ),( Da Rae Kim ),( Yu Ho Lee ),( Byung Ha Chung ),( Kyung-hwan Jeong ),( Jae Wook Lee ),( Beom Seok Kim ),( Sang-ho Lee ),( Bum Soon Choi ),( Jin Suk Ha 대한내과학회 2018 The Korean Journal of Internal Medicine Vol.33 No.5

Background/Aims: The true incidence of aristolochic acid nephropathy (AAN) is thought to be underestimated because numerous ingredients known or suspected to contain aristolochic acid (AA) are used in traditional medicine in Korea. Methods: We collected data on cases of AAN since 1996 via a database in Korea. We evaluated the year of AAN development, route to obtaining AA-containing herbal medicine, gender, reason for taking AA-containing herbal medicine, clinical manifestations, histological findings, phytochemical analysis, and prognosis of patients with AAN. Results: Data on 16 cases of AAN were collected. Thirteen cases developed AAN before and three cases after the prohibition of AA-containing herbal medicine by the Korea Food and Drug Administration. Patients were prescribed AA-containing herbal medicine from oriental clinics or had purchased it from traditional markets. AAN was distributed in all age groups. Young females were most commonly exposed to AA-containing herbal medicine for slimming purposes and postpartum health promotion, while older adults took AA-containing compounds for the treatment of chronic diseases. The most common symptoms presented at hospitalization were nausea and vomiting, and acute kidney injury was accompanied by Fanconi syndrome in almost half of the patients. Phytochemical analysis of AA in herbal medicine was available in six cases. Progression to end stage renal disease (ESRD) was observed in seven patients (43.8%), and five patients (31.3%) had progressed to ESRD within 6 months of diagnosis. Conclusions: Our report shows that patients were still exposed to AA-containing herbal medicine and that there is a possibility of underdiagnosis of AAN in Korea. A stronger national supervision system of herbal ingredients and remedies in oriental medicine is needed to prevent AAN.

Changing pattern and safety of pretransplant malignancy in kidney transplant recipients

Tae Hyun Ban,Woo Yeong Park,진규복,한승엽,Byung Ha Chung,Sun Cheol Park,최범순,박철휘,윤상섭,김용수,양철우 대한신장학회 2019 Kidney Research and Clinical Practice Vol.38 No.4

Background: Cancer rates are increasing not only in the general population but also in patients with end-stage renal disease. We investigated the changing pattern of pretransplant malignancy in kidney transplant recipients over 5 decades. Methods: We reviewed 3,748 kidney transplant recipients between 1969 and 2016. We divided patients into three groups (1969-1998, 1999-2006, 2007-2016) based on the era of the cancer screening system used throughout the nation. We analyzed the incidence and pattern of pretransplant malignancy among the three groups. We also evaluated recurrent and de novo malignancy in these patients compared to patients without pretransplant malignancy. Results: A total of 72 patients exhibited pretransplant malignancy (1.9%). There were no cases of pretransplant cancer until 1998, but the rate of pretransplant malignancy gradually increased to 1.1% during 1999-2006 and further increased to 4.3% thereafter. The most frequent types of pretransplant malignancy changed from the bladder, liver, and stomach cancers to thyroid cancer and renal cell carcinoma. There were no de novo cases, but there were three cases of recurrent cancer in patients with pretransplant malignancy; the recurrence rate among kidney transplant recipients with pretransplant malignancy was not significantly different from the incidence rate of de novo malignancy among kidney transplant recipients without pretransplant malignancy (4.2% vs. 6.9%, P = 0.48). Conclusion: The incidence of pretransplant malignancy in kidney transplantation candidates is gradually increasing, and recent increases were accompanied by changes in cancer types. Pretransplant malignancy may not be a hindrance to kidney transplantation because of the low incidence of posttransplant recurrence and de novo malignancy.

Clinical Outcome of Rituximab and Intravenous Immunoglobulin Combination Therapy in Kidney Transplant Recipients with Chronic Active Antibody-Mediated Rejection

Ban, Tae Hyun,Yu, Ji Hyun,Chung, Byung Ha,Choi, Bum Soon,Park, Cheol Whee,Kim, Yong-Soo,Yang, Chul Woo 'International Scientific Information, Inc.' 2017 Annals of transplantation Vol.22 No.-

3, 4, 6번 뇌신경이 동시에 마비된 당뇨병성 다발성 뇌 신경병증 1예

반태현 ( Tae Hyun Ban ),장상아 ( Sang Ah Chang ),이정민 ( Jung Min Lee ),김지현 ( Ji Hyun Kim ),김지혜 ( Ji Hye Kim ),노지웅 ( Ji Woong Roh ),김경훈 ( Kyung Hoon Kim ) 대한내과학회 2014 대한내과학회지 Vol.87 No.1

당뇨병 환자에서 다발성 뇌신경병증은 매우 드문 질환이다. 이는 다른 원인으로 인한 질환을 배제함으로써 당뇨병성 신경병증의 하나로 진단할 수 있다. 저자들은 갑작스런 복시와 어지럼 및 외안근 마비를 보이는 73세의 당뇨병 환자에서 생긴, 다발성 뇌신경병증을 경험하여 문헌고찰과 함께 보고한다. Multiple simultaneous cranial neuropathies occur rarely in diabetes patients. In general, diabetic cranial neuropathy presents in an isolated form and frequently involves oculomotor or facial nerves. We report a 73-year-old man with known type 2 diabetes mellitus who presented with severe dizziness, diplopia and third, fourth and sixth nerve ophthalmoplegia of both eyes. Radiological, laboratory and ophthalmic work-up including magnetic resonance imaging and angiography (MRI and MRA) revealed no specific tumor, aneurysm, or inflammation findings, except for a previous cerebral infarction and atherosclerotic changes in the internal carotid and vertebral arteries. After strict blood glucose control, the multiple cranial nerve palsies spontaneously resolved in 12 weeks. We report the case with a review of the literature. (Korean J Med 2014;87:92-95)

연구논문 : 경영전략, 경영혁신, 전략적 관리회계시스템과 경영성과 간의 관계

박태현 ( Tae Hyun Ban ),송신근 ( Sin Geun Song ) 한국회계학회 2012 회계저널 Vol.21 No.1

본 연구는 경영전략, 경영혁신, 전략적 관리회계시스템과 경영성과 간의 통합적인 관계를 분석하는 데 연구목적이 있으며, 경영전략과 경영혁신의 외생변수로 경영환경을 사용하였다. 가설검증을 위해 독립변수로는 경영환경 변수로 환경 불확실성과 경쟁강도, 경영전략 변수로 차별화전략과 원가우위전략, 경영혁신 변수로 첨단생산기술과 경영혁신기법을 사용하였으며, 매개변수인 전략적 관리회계시스템은 전략적 원가관리시스템과 전략적 성과관리시스템으로서의 성과측정치 다양성 및 성과관리시스템 전략적 이용을 사용하였고, 종속변수로서의 경영성과는 재무적 성과와 비재무적 성과로 나누어 사용하였다. The purpose of this study is to analyze the comprehensive relationships between business strategy, management innovation, strategic management accounting system and business performance, and the business environments have been used as an exogenous variable for business strategy and management innovation. The results are as follows. First, this study found that the business strategy significantly affected by the environment uncertainty, and the management innovation significantly affected by the environment uncertainty and competitiveness strength. Second, the strategic management accounting technique significantly affected by the discrimination strategy and the business innovation, the diversity of performance measurements significantly affected by the discrimination strategy, overall cost leadership strategy, and the strategic management accounting technique, and the strategic usage of performance management system significantly affected by the discrimination strategy and the introduction of business innovation technique. Third, the business performance significantly affected by the strategic management accounting technique and the diversity of performance measurements.

납세협력비용, 조세회피 및 조세공평성 간의 관계

반태현(Ban Tae Hyun),송신근(Song, Sin Geun) 한국국제회계학회 2014 국제회계연구 Vol.0 No.54

본 연구는 기업특성에 따라 조세회피와 조세공평성에 유의적인 차이가 있는지를 검증하고, 납세협력비용이 조세회피에 미치는 영향과 조세회피가 조세공평성에 미치는 영향을 분석하는데 연구 목적이 있다. 외생변수로 기업특성을 사용하였다. 이를 분석하기 위하여 창원에 소재하고 있 는 기업을 대상으로 회수된 183부의 설문지를 대상으로 한글 SPSSWIN 21.0을 이용하여 통계분석을 실시하였다. 본 연구의 분석결과를 요약하면 다음과 같다. 첫째, 사업형태, 자산크기, 사업연수는 조세회피에 유의적인 차이가 없는 것으로 나타났다. 둘째, 사업형태는 조세공평성에 유의적인 차이를 보이고 있는 것으로 나타났다. 셋째, 내부비용은 조세회피에 유의적인 정(+)의 영향을 미치는 것으로 나타났다. 넷째, 조세회피는 조세공평성에 유의적인 부(-)의 영향을 미치는 것으로 나타났다. 연구의 공헌은 납세협력비용이 조세회피 및 조세공평성에 미치는 영향을 실증적으로 분석했다는 데 있다. 그리고 기업특성에 따른 조세회피 및 조세공평성에 대한 납세자의 인식을 바탕으로 세법 개정 시 중요한 자료로 활용될 것이며, 내부의 납세협력비용을 감축함으로써 조세회피성향을 어느 정도 줄일 수 있음을 직접적으로 보여 주고 있다. The purpose of this study is to verify whether there is a significant difference in tax avoidance and tax fairness based on corporate characteristics, and analyze the influence of tax compliance cost on tax avoidance and the influence of tax avoidance on tax fairness. Corporate characteristics were used as the exogenous variable in the analysis that employed a questionnaire survey of companies located in Changwon; the survey yielded 213 questionnaires completed and returned by respondents. A statistical analysis of those questionnaires was conducted using the Korean SPSSWIN 21.0. The results of this study can be summarized as follows: First, business type, asset size, and years in business showed no significant difference in tax avoidance. Second, business type showed a significant difference in tax fairness. Third, internal costs had a significant positive (+) effect on tax avoidance. Fourth, tax avoidance had a significant negative (-) effect on tax fairness. This study contributes by empirically analyzing the effects of tax compliance costs on tax avoidance and tax fairness. In addition, a taxpayer’s perception of tax avoidance and tax fairness, according to corporate characteristics, will be used as important data when the tax law is revised. This study directly shows that the inclination to avoid tax can be curtailed through the reduction of internal tax compliance costs.

세법복잡성이 납세협력비용에 미치는 영향 연구

반태현(Ban, Tae Hyun) 한국국제회계학회 2014 국제회계연구 Vol.0 No.53

본 연구는 기업특성에 따라 세법복잡성 및 납세협력비용에 유의적인 차이가 있는지를 검증하고, 세법복잡성이 납세협력비용에 미치는 영향을 분석하는데 연구 목적이 있다. 외생변수로 기업특성을 사용하였다. 이를 분석하기 위하여 창원에 소재하고 있는 기업을 대상으로 회수된 213부의 설문지를 대상으로 한글 SPSSWIN 21.0을 이용하여 통계분석을 실시하였다. 본 연구의 분석결과를 요약하면 다음과 같다 첫째, 제조업이고, 매출액이 높을수록 세법이 복잡하다고 인식하고 있는 것으로 나타났다. 둘째, 법인이고 매출액이 높을수록 내부비용이 증가하는 것으로 나타났다. 셋째, 기업특성(사업형태, 매출액, 업종)에 따라 외부비용에는 차이가 없는 것으로 나타났다. 넷째, 세법복잡성은 납세협력비용(내부비용, 외부비용)에 유의적인 정(+)의 영향을 미치는 것으로 나타났다. 연구의 공헌은 세법복잡성이 납세협력비용에 미치는 영향을 실증적으로 분석했다는 데 있다. 그리고 납세협력비용을 감축하기 위해서는 조세체계의 단순화가 필요하며, 외부비용 보다는 내부비용에 치중해야 함을 직접적으로 보여 주고 있다. The purpose of this study is to verify whether there is a significant difference in tax complexity and tax compliance cost based on corporate characteristics, and to analyze the influence of tax complexity on tax compliance cost. Corporate characteristics were used as the exogenous variable in the analysis that employed a questionnaire survey of companies located in Changwon; the survey yielded 213 questionnaires completed and returned by respondents. A statistical analysis of those questionnaires was conducted using the Korean SPSSWIN 21.0. A summary of analyzed results follows. First, manufacturers with high sales tended to perceive the tax law as complex. Second, corporations with high sales also showed increasing internal tax reporting costs. Third, there was no difference in external costs according to corporate characteristics(corporate structure, sales, type of business). Fourth, tax complexity appeared to have a significant positive (+) influence on tax compliance costs (internal costs, external costs). The contribution of this study is that it empirically analyzed the influence of tax complexity on tax compliance cost. Moreover, it clearly shows that it is necessary to simplify the tax system and focus more on internal costs than external costs, to reduce tax compliance costs.

성과관리시스템 공정성 지각에 영향을 미치는 요인에 관한 연구 : 회계사무소를 대상으로

반태현(Ban Tae Hyun),송신근(Song Sin-Geun) 한국국제회계학회 2009 국제회계연구 Vol.0 No.28

본 연구는 회계사무소 직원들을 대상으로 성과관리시스템 공정성 지각에 업무특성 요인과 조직관리 요인이 어떠한 영향을 미치는지를 분석하는데 목적을 두고 있다. 연구를 위한 자료는 마산과 창원에 소재하는 회계사무소 중 50개를 무작위 표본 추출하고, 한 회계사무소에 4개의 설문지를 발송하여 회수된 181부를 활용하였으며, 분석방법은 다중회귀분석을 실시하였다. 분석결과, 절차 공정성과 보상 공정성이 하나로 묶인 절차/보상 공정성과 평가 공정성에 조직관리 요인인 종업원 교육, 참여촉진 및 신뢰가 유의적인 정(+)의 영향을 미치는 것으로 나타났다. 이러한 결과는 회계사무소의 업무특성이 일상화되어 있어 업무특성보다는 조직 및 관리자에 대한 신뢰, 성과평가 및 보상에 구성원 참여, 그리고 성과관리 관련 교육이 성과관리시스템의 공정성 지각에 중요함을 보여주었으며, 이들에 대해 적절한 노력을 기울임으로써 성과관리시스템을 통한 동기부여와 성과향상을 꾀할 수 있게 됨을 나타내고 있다. The purpose of this study is to identify factors affecting the justice perception of performance management systems. Five hypotheses were generated by drawing from previous researches and multivariate regression analysis was employed to test them. 181 data collected from accounting firms were used to test the research hypotheses. The findings showed that both procedural/compensation justice and appraisal justice were significantly affected by employee training, promoting participation, and trust in organization and supervisor. This study shows that it is more important that organization encourages employee to have a sense of ownership through training, participation, and trust than organization management efforts focus on task characteristics.

통제위치와 윤리성향이 직무스트레스에 미치는 영향에 관한 연구 -세무공무원을 대상으로-

반태현 ( Tae-hyun Ban ) 한국세무회계학회 2015 세무회계연구 Vol.0 No.46

본 연구의 목적은 개인적 특성에 따라 직무스트레스에 유의한 차이가 있는지를 분석하고, 통제위치 및 윤리성향이 직무스트레스에 미치는 영향을 분석하는 것이다. 본 연구는 통제위치, 윤리성향을 독립변수로, 직무스트레스를 종속변수로 사용하여 연구목적을 달성하려고 하였다. 경남지역 세무공무원을 대상으로 설문지를 배부하여 총 167부를 분석에 사용 하였다. 분석결과를 요약하면 다음과 같다. 첫째, 성별, 학력, 근속연수에 상관없이 세무공무원들은 상당한 직무스트레스를 느끼고 있는 것으로 나타났으며, 직급의 높고 낮음에 따라 느끼는 직무스트레스는 차이가 있음을 보여주고 있다. 둘째, 세무업무의 복잡성 및 과중한 업무 등으로 인해 내재론자 조차도 상당한 직무스트레스를 경험하고 있는 것으로 나타났다. 셋째, 이상주의와 상대주의는 직무스트레스에 통계적으로 유의적인 영향을 미치지는 않았지만, 이상주의가 강할수록 윤리적 판단이 높기에 직무스트레스는 어느 정도 감소하는 것으로 나타났다. 본 연구는 통제위치와 윤리성향이 직무스트레스에 미치는 영향을 실증적으로 분석 했다는데 의의가 있다. 또한 조세수입의 중요한 역할을 담당하고 있는 세무공무원들이 경험하는 직무스트레스가 상당함을 국세청이 인지하게 하고, 이를 감소시키기 위한 방안을 강구하도록 이론적 근거를 제시 했다는데 두 번째 의의가 있다. 이를 통해 효율적이고 선진화된 세정문화를 조기에 정착시킬 수 있음을 간접적으로 보여 주고 있다. This study analyzed job stress and how it was influenced by individual characteristics, locus of control, and ethical preferences. Locus of control and ethical preference were independent variables and job stress was the dependable variable. Data were gathered from surveys completed by tax officials working for tax offices located in Gyeong-nam Province. A total of 167 surveys were completed. The summary of study results are presented below. First, regardless of sex, education, and years of work, were feeling a substantial amount of job stress. However, high- and low-ranked workers had differences in their stress levels. Second, due to the complexity and heavy workload, even those with high internal locus of control experienced tremendous job stress. Third, idealism and relativism did not have a significant effect on job stress;however, stronger idealism resulted in higher ethical judgment, thereby reducing job stress. This study was significant as it empirically analyzed the effects locus of control and ethical preferences have on job stress. The National Tax Service should be aware of the magnitude of influence job stress has on tax officials who serve important roles in internal revenue services. This study provided theoretical grounds for the National Tax Service to determine ways to reduce job stress. It also indirectly showed that an efficient and advanced tax administration culture should be established from an early stage.