Pseudo-Meigs` syndrome associated with smooth muscle tumor of uncertain malignant potential causing massive ascites and right pleural effusion

김상명 ( Sang Myung Kim ),( Eun Gyung Kim ),( Kyung Jae Shin ),( Jong Hyun Choi ),( Young Seok Cho ),( Gi Hyim Kim ) 대한산부인과학회 2003 대한산부인과학회 학술대회 Vol.89 No.-

현금흐름패턴 방식을 사용한 기업수명주기와 조세회피와의 관계에 대한 연구

김상명 ( Sang Myung Kim ),박성욱 ( Sung Ook Park ) 한국회계학회 2016 회계저널 Vol.25 No.6

본 연구는 2000년부터 2014년까지의 상장기업을 대상으로 Dickinson(2011)의 현금흐름패턴 방식을 이용하여 기업수명주기와 조세회피와의 관계에 대해 살펴보았다. 지금까지 기업수명주기와 관련된 대부분의 선행연구는 Anthony and Ramesh(1992)가 재무성과 자료를 활용하여 측정한 방법으로 연구가 진행되었다. 이러한 방법은 매출액성장률, 배당성향, 자본적 지출액과 기업연령을 이용하여 수명주기단계별로 포트폴리오에 의한 분류를 통하여 측정된다. Dickinson(2011)은 이러한 포트폴리오로 구성된 수명주기 측정에 있어 그 분류과정이 자의적인 분배과정이 개입된다고 지적하며, 수명주기 측정방법에 있어 현금흐름패턴을 이용한 방법이 더욱 우월하다고 주장하였다. 본 연구에서는 현금흐름패턴방식을 사용하여 조세회피와의 관계를 연구하였으며, 그 분석결과는 수명주기 단계별로 조세회피수준 크기가 다르게 나타났다. 구체적으로 성장기는 성숙기와 비슷한 조세회피수준으로 나타났으며, 성장기와 성숙기가 도입기와 쇠퇴기보다는 조세회피수준이 높은 것으로 나타났다. 이러한 결과는 수명주기단계별로 조세회피성향이 다른 것을 의미하며, 기업특성요인인 조세부담정도, 조세혜택수준, 수익성, 금융비용 부담수준 등이 수명주기 단계별로 각기 다르게 영향을 미칠 수 있음을 보여주는 것이다. This study examines the relationship between tax avoidance and firm life cycle based on Dickinson (2011)`s cash flow pattern measure using listed firms during 2000-2014. Prior studies on firm life cycles have relied on measures based on financial performance in Anthony and Ramesh (1992). This measure classifies firm life cycles by sorting portfolios based on sales growth, dividend yield, capital expenditures, and firm age. Dickenson (2011) proposes a new measure based on cash flow patterns which is less discretionary compared to the former measure. Our study finds significantly different levels of tax avoidance across firms` life cycle. More specifically, the level of tax avoidance is similar in the growth and mature stages, whereas the level of tax avoidance is stronger in these two stages compared to the introduction and declining stage. These results imply that tax avoidance is different across firms` life cycle and that firm characteristics such as tax burden, tax subsidy, profitability, and financial constraints have different effects according to the firm life cycle.

숏크리트 구성 재료에 따른 콘크리트 성능에 관한 실험적 연구

김상명,신진용,마상준,남관우,김기호,Kim, Sang-Myung,Shin, Jin-Yong,Ma, Sang-Jun,Nam, Kwan-Woo,Kim, Ki-Ho 한국터널지하공간학회 2008 한국터널지하공간학회논문집 Vol.10 No.1

골재 특성, 혼화재, 그리고 급결제 등이 콘크리트에 미치는 역학적 영향성을 평가하였다. 굵은골재 치수가 13 mm에서 8 mm로 작아질수록 유동 특성은 감소되었으나, 경화 콘크리트의 강도 및 동탄성계수는 크게 증가했다. 실리카흄 치환 적용 시 plain과 비교해 압축 강도 및 동탄성계수가 개선되었고, 고로슬래그 미분말을 적용한 경우 28일 재령에서 압축강도는 다소 증진되었다. 초기 수화 반응 및 압축 강도는 알루미네이트계 급결제를 적용한 시편이 다소 우수했고, 28일 강도 특성은 알칼리프리계 급결제 적용 시 크게 개선되었다. The experiment was carried out to investigate the influence of coarse aggregate, admixture, and accelerator on the properties of concrete. As the maximum size of coarse aggregate decreased from 13 mm to 8 mm, fluidity of fresh concrete declined but compressive strength and dynamic modulus of elasticity of hardened concrete increased remarkably. The mechanical properties of concrete substituted silica fume to the plain concrete improved, the compressive strength of that substituted blast furnace slag increased slightly. The hydration reaction and compressive strength of specimen with sodium luminate type accelerator were high at initial, but specimen with alkali free type accelerator improved largely in 28 days.

BAUMA 2007을 다녀와서

김상명(Sang-Myung Kim) 한국콘크리트학회 2007 콘크리트학회지 Vol.19 No.5

쑥 추출물이 Benzo(α)pyrene을 투여한 흰쥐의 항산화계 효소에 미치는 영향

남상명(Sang-Myung Nam),김종군(Jong-Goon Kim),함승시(Sung-Shi Ham),김수진(Soo-Jin Kim),정명은(Myung-Eun Chung),정차권(Cha-Kwon Chung) 한국식품영양과학회 1999 한국식품영양과학회지 Vol.28 No.1

B(α)P과 고지방식이에 의한 실험동물의 간 손상에 미치는 쑥 추출물의 영향을 알아보고자 GOT, GPT 및 ALP활성을 측정하였고, 유리기 해독계 항산화효소인 GST, catalase, SOD의 활성을 관찰하였다. 쑥 추출물(CE)에 투여에 의한 혈청의 간기능 지표 효소의 활성을 관찰한 결과 GOT, GPT, ALP 활성은 정상식이군에 비해 감소하였으며 B(α)P와 쑥 추출물을 병용 투여했을 때(CLE) B(α)P투여군(CB)에 비하여 GOT(p<0.05), GPT, ALP 활성이 매우 낮게 나타나 쑥 에탄올 추출물이 간 기능을 보호하는 효과가 있는 것으로 사료된다. 또한 고지방식이(CL)시 혈청의 간 기능 지표 효소활성은 정상식이군에 비하여 현저하게 높게 나타나 고지방 식이로 인하여 간에 손상이 나타날 수 있음을 짐작할 수 있었다. 쑥 추출물 투여군에서 항산화효소들의 활성이 증가되었으며 (p<0.01), 특히 catalase와 Cu, Zn-SOD가 현저하게 증가하여 생성된 hydroperoxide와 O₂를 쑥 추출물이 효과적으로 제거해 주어 세포 손상을 막아주는 것으로 생각된다(p<0.01). 쑥 추출물의 투여는 혈청에서의 α-tocopherol 함량을 증가시켜 free radical로 인한 세포의 손상을 방지할 수 있을 뿐만 아니라 암 발생의 위험도를 저하시킬 수 있을 것으로 사료된다. This study has attempted to examine the effect of Artemisia iwayomogi extract on antioxidant and liver function-related enzymes in rats fed high fat diet along with B(α)P administration. The activities of the serum glutamic oxaloacetic transaminase, glutamic pyruvate transaminase and alkaline phosphatase of the rats fed Artemisia iwayomogi ethanol extract were decreased compared to the control. Similarily, the activities of the enzymes were also decreased when the combination of B(α)P and ethanol extracts were administered compared to the group adminstered only B(α)P. On the other hand, high fat diet increased the above liver function-related enzymes. The activities of antioxidant enzymes including GST, catalase and Cu, Zn-SOD were significantly increased by feeding the extracts (p<0.01) in addition to the increase of α-tocopherol contents in the serum. These results suggest that Artemisia iwayomogi extracts can protect cell membranes from the damages by free radicals or hydroperoxides and further may lead to the protection from cancer risks.

간세포암에서 종양 크기의 임상적 의의

이상명(Sang Myung Lee),김세준(Say June Kim),이경근(Kyung Keun Lee),김동구(Dong Goo Kim) 대한외과학회 2008 Annals of Surgical Treatment and Research(ASRT) Vol.75 No.1

Purpose: The aim of this study is to evaluate the significance of tumor size as a predictor of biological tumor behavior and to get some information to decide on the proper operative modality by assessing the survival rate for HCC patients. Methods: Between January 1995 and September 2006, 278 patients with hepatocellular carcinoma (HCC) underwent liver surgery at our hospital. Of the 278 cases, 176 cases (63.3%) underwent liver resection and 102 cases (36.4%) underwent liver transplantation (LT). All the patients were divided into 4 groups according to their tumor size; <2 ㎝, 2∼5 ㎝, 5∼10 ㎝ and >10 ㎝. We analyzed the pathologic outcomes, survival rates and the outcome of each operative modality, as related to the tumor size. Results: The incidence of vascular invasion increased with the tumor size (<2 ㎝: 4.6%, 2∼5 ㎝: 23.3%, 5∼10 ㎝: 32.6%, >10 ㎝: 50.0%)(P<0.005). For the less than 2 ㎝ sized tumor group, the Edmonson-Steiner (E-S) grade III or IV was present in 40.7% of the patients, as compared with 78.9% in the group of patients with a tumor larger than 10 ㎝ (P=0.005). The patients with a larger tumor showed a poorer survival rate. Liver transplantation showed the longer disease free survival compared to liver resection, though there was no significant benefit in the survival rate. Patients with a small sized tumor showed a better outcome when they underwent liver transplantation and patients with a large sized tumor did better when they underwent liver resection. Conclusion: Tumor size can be used as a preoperative predictor of the pathologic outcome when considering that the larger size of tumor the patients had, the more prevalent was vascular invasion, the tumor cell grade was more advanced and the survival rate was poorer. For patients with small sized HCC, liver transplantation can be considered the appropriate treatment modality.

심재에 따른 진공단열패널의 특성 및 장기성능 평가

김상명(Kim, Sang-Myung),프레드 에드먼드 보아포(Fred Edmond Boafo),김진희(Kim, Jin-Hee),김준태(Kim, Jun-Tae) 한국건축친환경설비학회 2020 한국건축친환경설비학회 논문집 Vol.14 No.1

Recently to reduce energy consumption in the building sector, insulation regulation of the building envelope has been strengthened more and more. The strengthened regulation on insulation results in thicker building envelope and the thicker envelope makes inner space become narrow. One of the solutions to meet strengthened insulation regulation is using high efficient insulation for the building envelope. Vacuum Insulation Panel (VIP) is one of high efficient insulation which has 8~10 time lower thermal conductivity than existing insulations. By installing VIPs for building insulation, meeting the strict insulation regulation and maintaining large inner space are both possible. Generally, the lifetime of buildings is more than 50 years. However, the study on the long-term performance of VIPs is insufficient. In this paper, the performance and durability of VIPs were investigated. For the performance evaluation, VIPs from 5 companies were investigated. 4 types of VIPs based on fumed silica and 2 types of VIPs based on the glass fiber were tested. To analyze the performance of VIPs the thermal conductivity and inner pressure of VIPs were measured. For the analysis of the long-term performance for VIP, the accelerated aged test based on ISO standard was conducted. The accelerated test was done for 180 days and the test condition was kept at temperature of 50℃ and relative humidity of 70%. This paper compared the performance of VIP depending on the core material. Also, it showed the performance changed according to time and the estimated long-term performance of VIPs based on the accelerated aging test result was discussed. This paper would be a foundational research to help apply VIPs for the building industry.

스테레오 영상의 정합값을 통한 얼굴특징 추출 방법

김상명(Sang-Myung Kim),박장한(Chang-Han Park),남궁재찬(Jae-Chan Namkung) 한국멀티미디어학회 2005 멀티미디어학회논문지 Vol.8 No.4

알루미늄 서브프레임용 Die-cast재의 기공 조건별 가공재와의 MIG용접조건 실험연구

김상명(Sang Myung Kim),조철환(Chul Hwan Cho) 한국자동차공학회 2009 한국자동차공학회 부문종합 학술대회 Vol.2009 No.4

There are difficulties in the recent automotive market because of world economic crisis. Automotive industries are demanding low-cost car-production and fuel efficiency improvement with light weight materials. The trend in aluminum application for sub-frame has been focused on parts unification, flexible feature and low-cost production. This research proposes the experimental welding development for the aluminum vacuum-diecast and wrought material by controlling pulse wave with porosity diminishing effect.

진공단열패널이 적용된 커튼월의 성능분석

김상명(Kim Sang Myung),전완표(Jeon Wan Pyo),김진희(Kim Jin-Hee),김준태(Kim Jun-Tae) 한국태양에너지학회 2016 한국태양에너지학회 학술대회논문집 Vol.2016 No.3