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      • 國際移轉價格稅制에 관한 理論的 考察

        宣炳完,鄭柔錫 全北大學校 1996 論文集 Vol.42 No.-

        The increase in the globalization of business enterprise has brought with it tax planning techniques in which multinational enterprises attempt to shift income from higher taxed countries to lower taxed countries. So International Transfer Pricing plays a significant role in internal transactions. The strategies of intra company exports for multinational enterprise are usually influenced by various business objetives such as maximizing organizational profits, optimizing cash flows, penetrating new markets and avoiding. Conflicts with the related countries. The purpose of this paper is to review the concept of international transfer price, transfer pricing, its regulation, determinants through theoretical reviews And the Duble Taxation & Tax Evasion through the Tax Haven. Later, studies about the comparison of transfer price taxation in some major nations, problems in taxation, more rational and realistic improvements in the future.

      • KCI등재
      • KCI등재
      • 한국인 제2형 당뇨병 환자에 있어 지속적 피하 인슐린 주입법 치료시 Lispro insulin와 Regular insulin의 효과 비교

        유재등,박봉안,류하근,류주성,김정수,김치훈,박선민,최수봉 건국대학교 의과학연구소 2001 건국의과학학술지 Vol.11 No.-

        Objective: The Lispro insulin has faster onset of effects and shorter duration than the human regular insulin, an analog of human insulin. The differences in the pharmacodynamics between the two types of insulin in the continuous subcutaneous insulin infusion(CSII) with insulin pump for treating the Korean Type 2 DM patients were analyzed. The effects on the regulation of blood sugar, the amount of insulin injected, and the frequency of hypoglycemia were compared between the lispro insulin and the regular human insulin. Method and Material: One hundred and three Korean Type 2 DM patients were randomly divided into two groups, 49 Lispro insulin and 54 Regular insulin.(Table 1) Both groups were treated for 14 days. Also at a set time before meal, insulin was injected as bolus, using a portable insulin pump, in both groups, 15 minutes before for lispro insulin and 30 minutes before for human insulin The HbA1C, C-peptide, AC/PC, height and weight were measured for each patients at the time of admission. The peripheral blood sugar level and insulin injection profile were recorded 7 times per day for each patients. Results: After treating for 7 days and 14 days, the blood sugar level normalized in both groups. There weren't any significant differences in blood sugar levels in both groups at point of the study, and also there weren't any differences in the frequency of hypoglycemia. In order to maintain the normalized blood sugar level, the lispro insulin group had higher total daily insulin requirement than the regular insulin group after 14 days of treatment (0.90±0.35 vs 0.73±0.39u/kg/day, p<0.05) This difference is probably due to the difference in basement insulin requirements rather than prandial insulin requirements (0.32±0.1 vs 0.43± 0.09u/kg/day, p<0.001). Discussion: In the hospitalized Korean Type 2 DM patients with CSII treatment, continuous subcutaneous insulin infusion therapy using lispro insulin has convenience in usage compared to the regular insulin. However, there were not any differences in the blood sugar levels. Also lispro insulin requires more insulin in order to maintain normal blood sugar level, which is probably due to the increase in the basal requirement. Also there were not any difference in the frequency of hypoglycemia.

      • KCI등재
      • Ultraviolet Spectrophotometry에 의한 Vinylpyrrole과 Pyrrole imine 유도체의 Electron Delocalizability에 미치는 치환체의 영향

        裵鮮建,柳珙植,徐惠蓮 群山大學校自然科學硏究所 1989 自然科學硏究 Vol.4 No.-

        Substituent effects on the electron delocalizability of derivatives of vinylpyrrole and pyrrole imine have been examined in MeOH solution by ultraviolet spectrophotometry. The effects did not appear to be additive, but longer wavelength shift due to conjugation and electron withdrowing group. Specially, the significant difference in ?? for derivatives of pyrrole imine was seem to be caused by the conjugation effect and the position of the substituents.

      • KCI등재후보

        독일어 동격명사구구조의 통사·의미적 대조연구

        남유선 한국독일언어문학회 2003 독일언어문학 Vol.0 No.19

        Der Gegenstand dieser Arbeit ist die konstruktionen der deutschen Nominalphrasen, die im selben Kasus auftreten, wobei es sich insbesondere um Apposition (ⅰ), NP-aufspaltung(ⅱ) und Quantor-Floationg(ⅲ) im Deutschen handelt, wie die folgende Beispiele illustrieren: (ⅰ) Das Auto, ein Fiat, fuhr schnel uber den Weg.(Duden 1984:233) (ⅱ) Frauen hat er schone gesehen. (ⅲ) Die Kinder hat sie gestern alle eingeladen. Die Arbeit beschafteigt sich mit der syntaktischen und semantischen Charakteristika und mit der Rolle dieser Konstruktionen innerhalb des Satzes, die sich aus der Verteilung der Satzintonation ergibt. Aus syntaktischer Sicht gesehen, haben diese Konstruktionen eine Gemeinsamkeit im Sinne, dass sich bei den beiden Nominalphrasen die Ubereinstimmung des Kasus zeigt. Aber in deisen Konstruktionen wird die Verschiedenheit beobachtet: Die beiden Nominalphrasen dieser Konstruktionen werden in Satz unterschiedlich positioniert. Und 'NP-Aufspaltung' kann nur in einem Satztyp auftreten, wo das Vorfeld von einem Element besetzt werden muβ, wahrend diese Beschrankung fur 'Apposition' und 'Quantor-Floation' nicht gilt. Aus semantischer Sicht gesehen, weisen diese drei Konstruktionen ahnliche semantische Charakteristika im Sinne auf, dass die beiden Nominalphrasen dieser Konstruktionen den selben Gegenstand referieren. Und bezuglich der semantischen Wechselwirkung zwischen den ersten und zweiten Nominalphrasen weisen die 'NP-Aufspaltung' und die 'Apposition' eine 'unspezifisch- spezifische' Beziehung auf, wahrend dies bei 'Quantot-Floation' nicht gilt. Und auch dadurch, dass die Satzintonation den beiden Nominalphrasen zugewiesen wird, ergibt sich die Tatsache, dass die Nominalphrasen dieser Konstruktionen im Satz eine wichtige Rolle spilen.

      • 대추나무의 開化特性에 關한 硏究

        鄭仙英,劉永山 대구효성가톨릭대학교 1994 연구논문집 Vol.49 No.1

        대추의 結實安定윽 위한 墓礎 硏究로써 무등과 복조品種를 팡시하여 대추꽃의 형태적특성과 開花時期, 開花時刻,開花段階 및 柱頭의 receptivity등을 硏究 調査하여 다음의 結果를 얻었다. 대추꽃은 花器構造가 특이하여 꽃받침과 화반이 發達되고 꽃잎은 退化되어 있었다. 小花의 開化過程은 7段階로 子분되었으며 꽃받침이 수평으로 展開되는 4段階를 完全開花로 보았다. 대추꽃은 11∼12時부터 꽃봉오리가 열개되어 2시경에 開花最盛期를 보였으며 氣溫과 일조시수에따라 開花時刻이 多少 變化되었다. 開葯은 꽃잎에서 수술이 分離됨과 同時에 일어났으며 화사의 탄력과 訪花昆蟲에의해 受粉이 이루어졌다. 開葯時 花粉 發芽率은 60%이상이었으나 時間이 經過함에 따라 점차 감소되어 18시간이후에는 6%에 불과하였다. 柱頭上에 受粉된 花粉은 수분후 12시간 이후부터 發芽되기 시작하여 24시간까지 發芽率이 擔加되었고 柱頭上의 花粉發芽率은 開花當日이 가장 높았다. This experiment was conducted to investigate the floral morphological characteristics and their flowering habits such as flowering duration, opening time of day, flowering stage and stigma receptivity with 'Moodeung' and 'Bokjo' Chinese jujubes during blooming period. The results were as follows : Sepal and disc are specially developed but petal degenerated in florets of cyme inflorescence. Jujube trees showed very long blooming period and the flowering continued during about 55-60day until middle of August. Anthesis was completed between 12:00 and 4:00 PM in the used jujube cultivars and flowering stage was divided into seven stages. Flowering time of day was changed by atmospheric conditions such as temperature,sunshing hours. Anther dehiscence started on the time when the stamens emerged from petal and then pollens were rapidly transfered by pollinator. But unless disturbed pollen grains were sticky and remained on the anther. Percentage of pollen germination showed over 60% shortly after anther dehiscence, But it was gradually decreased and then was only 6% in 18 hours after anther dehiscence. Germination of pollen grains on stigma began from 12 hours after pollination and the receptivity of stigma showed high during 4 hours after anthesis.

      • 대학생의 수면양상과 수면장애요인에 관한 연구

        김유진,박미경,박이랑,이보람,이혜림,전선미,양난영,김수지,이자형 이화여자대학교 간호과학대학 2004 이화간호학회지 Vol.- No.38

        The results of this Study are as follows:33.6% of all participants have insomnia; 22.5% of those who have insomnia are DIS(difficulty in initiating sleep), 17.3% are DMS(difficulty returning to sleep once awakened) and 7.0% awakened too early. 3 4.8% experience sleepiness during daytime. Type 1, experiencing insomnia and sleepi ness during daytime together, is 12.0%, Type 2, with insomnia only, is 21.6%, Type 3, with sleepiness during daytime only, is 22.8% and 43.5% experience no sleeping disturbances. After studying only those with 3 types of sleeping disturbances, it is found that the most common cause of such disturbance is stress 88.4%, anxiety 56.0%, no apparent reason 33.8%, anxiety/fear/terror 29.3%, hurry 23.6%, alcohol/caffeine 16.9%, bedroom tem perature 11.1%, urination during nighttime and persons living together 10.7%, noise from inside 8.9%, illumination 8.0%, and pain/itch 5.8%. The one group revealed significant differences in residential environment(p=0.003). Sex, age, education level, medicine, monthly earning revealed no meaningful differences. Of sleeping behavior, mean duration of sleep latency(p=0.000), whether or not feeling freshness(p=0.000), whether taking enough sleep(p=0.029), whether taking regular sleep(p=0.005) showed significant differences depending on whether or not having insomnia, and mean duration of sleep time, time to sleep, time of rising, whether taking naps did not reveal significant differences. Of sleep behavior, time to sleep(p=0.000), whether taking naps(p=0.000), indicated significant differences. Of sleeping behavior, mean duration of sleep latency(p=0.000), whether or not feeling freshness(p=0.000), and whether taking enough sleep(p=0.000), time of going to bed (p=0.002), whether or not taking nap(p=0.000), whether or not taking regular sleep(p=0.010) indicated significant differences among the sleeping disturbance types.

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