Probiotic bacteria의 생장에 대한 막걸리슬러지의 이용

김완섭(Wan-Sub Kim) 충남대학교 농업과학연구소 2011 Korean Journal of Agricultural Science Vol.38 No.3

A number of health benefits have been claimed for probiotic bacteria such as Bifidobacterium (B) spp. Lactobacillus(L) acidophilus, and Lactococcus(Lc) cremoris. Viability of probiotic bacteria is important in order to provide health benefits. Only a limited culture media for the test purpose of probiotic bacteria are commercially available (MRS broth), but the media for large-scale propagation of viable cells which are able to be used as food additive are not available. The manufacture of a low priced and preferred novel medium for probiotic bacteria was therefore, attempted using whey protein concentrate(WPC) and Makgeolli sludge as a starting material. The effect of WPC and Makgeolli sludge on the growth of four strains (B. bifidum 15696, B. longum 15707, L. acidophilus CH-2, and Lc. cremoris 20076) was investigated. Medium prepared such as WPC, Makgeolli sludge, and WPC+Makgeolli sludge(WPCMs). It was observed that the growth of 4 strains (B. bifidum 15696, B. longum 15707, L. acidophilus CH-2, and Lc. cremoris 20076) was stimulated by Makgeolli sludge, WPC, WPCMs. Especially, Viable cell number of 4 strains in the WPCMs were higher than that of the single media. These result suggest the possibility that Makgeolli and WPC, acts as a growth factor for the growth of probiotic bacteria.

Probiotic bacteria의 생장에 대한 막걸리슬러지의 이용

김완섭(Wan-Sub Kim) 충남대학교 농업과학연구소 2011 농업과학연구 Vol.38 No.3

A number of health benefits have been claimed for probiotic bacteria such as Bifidobacterium (B) spp. Lactobacillus(L) acidophilus, and Lactococcus(Lc) cremoris. Viability of probiotic bacteria is important in order to provide health benefits. Only a limited culture media for the test purpose of probiotic bacteria are commercially available (MRS broth), but the media for large-scale propagation of viable cells which are able to be used as food additive are not available. The manufacture of a low priced and preferred novel medium for probiotic bacteria was therefore, attempted using whey protein concentrate(WPC) and Makgeolli sludge as a starting material. The effect of WPC and Makgeolli sludge on the growth of four strains (B. bifidum 15696, B. longum 15707, L. acidophilus CH-2, and Lc. cremoris 20076) was investigated. Medium prepared such as WPC, Makgeolli sludge, and WPC+Makgeolli sludge(WPCMs). It was observed that the growth of 4 strains (B. bifidum 15696, B. longum 15707, L. acidophilus CH-2, and Lc. cremoris 20076) was stimulated by Makgeolli sludge, WPC, WPCMs. Especially, Viable cell number of 4 strains in the WPCMs were higher than that of the single media. These result suggest the possibility that Makgeolli and WPC, acts as a growth factor for the growth of probiotic bacteria.

정중선 이소성 갑상선에서 주사상의 변화 추적 - 증례보고 -

김갑태,김완섭,정을삼,Kim, Kap-Tae,Kim, Wan-Sub,Chung, Eul-Sam 대한소아외과학회 1996 소아외과 Vol.2 No.2

A 17 month-old girl presented in the pediatric clinic on November 27th, 1990 with a neck mass. The mass was 2 cm in diameter, firm in consistency and movable on the upper pole of the thyroid cartilage in the midline. The technetium thyroid scan showed a hot reactivity at the compatible site of the mass, but no other radioactivity in either site of the normal thyroid positions. At her second visit on January 23th, 1996, the mass had enlarged up to 3.5cm in diameter in the same location of the neck. The follow up thyroid scan revealed a walnut sized, snowman-like radioactivity. One of the snowman-like double images seemed to be a lingual ectopic thyroid and the other a midline ectopic thyroid remnant in the infrahyoid level. This interpretation was supported by the computed tomography of the neck, which showed a ligual mass in the foramen cecum area and an another mass in the anterior comis-sure of the larynx in the mildline. Thyroid function test was normal except a slightly increased TSH. As a result of this changing pattern of thyroid radioactive images, a case of a lingual thyroid as well as another midline ectopic thyroid tissue at the infrahyoid level is reported.

궤양성 악성 모낭종 1 예

주현중(Hyun Joong Joo),정의창(Eui Chang Chung),김완섭(Wan Sub Kim) 대한피부과학회 2002 대한피부과학회지 Vol.40 No.10

We report a case of trichilemmal carcimoma in a 82-year-old man who resented an ulcerative tumor. Initially, a crusted mass was observed on the scalp and with subsequent removal of the crust, purulent and ulcerative lesion was seen. After treatment with sensitive antibiotics for 8 days, purulent discharge was markedly decreased in the lesion. Histopathologic findings showed clear cells tumor with trichilemmal keratinization. The tumor cells stained positive to PAS, sensitive to diastase and showed negative findings to CEA, EMA and S-100.

세무조사제도의 운용에 관한 고찰

김완섭 경인여자대학 2002 경인논집 Vol.- No.9

Taxation is a method that organizations of governmental authority such as the state coercivity transfer a part of the wealth produced within the national economy to meet the financial demands. There is an argument that taxation authorities should have more power in tax investigation and further publicity activities on taxation toward people education are needed. Because there are many problems in exercising powerful tax investigation in reality. Since problems cannot be resolved all at once, it is necessary to review in depth how taxation authorities can improve environmental factors. This study reviews the problems of current tax investigation system in taxation authorities and presents improvement scheme in tax investigation system.

법인세평준화연구의 재고찰

김완섭 경인여자대학 1998 경인논집 Vol.- No.7

The purpose of this paper is to examine whether firms use the indirect tax reduction and exemption(reserve and special depreciation) to smooth corporate income tax. To reduce the risk of tax audit is more important for firms in the long-term. In order to avoid the tax audit, the firms' decision making about coporate income tax would not minimize tax but smooth tax. In some cases, tax smoothing leads to lighter of tax burden in the long-term than tax burden minimization in the short-term. Established hypothesis in order to practice this study is as follows: The firms smooth the corporate income tax using indirect tax reduction and exemption. Wilcoxon matched-pairs signed ranks test is used to test hypothesis. The results of this study indicate that firms use the reserve and special depreciation to smooth corporate income tax. This study examined that tax smoothing tendency is measured by the reserve and special depreciation amounts without identifying corporate managers' intention to set reserve and special depreciation. But the implications of these results suggest that new recognition is offered to information users for corporate income tax reported accounting entity and the problems of tax authorities' operations.

기업규모와 유효세율간의 관계 : 매출액 기업규모변수를 중심으로 with Emphasis on Sales Size Proxy

鄭文鉉,盧賢燮,金完燮 釜山 大學校 經營 經濟 硏究所 1994 經營 經濟 硏究 Vol.13 No.1

본 논문은 정치적 비용가설에 따라 기업규모와 유효세율간의 관계를 실증분석한다. 정치적 비용가설은 기업의 규모가 클수록 정치적 비용의 부담이 높다고 가정한다. 기업규모 변수로는 매출액이 사용되며, 정치적 비용 변수로는 유효세율 등이 사용된다. 유효세율에 대한 분석결과는 대기업의 유효세율이 소기업보다 낮은 것으로 나타나고 있으며, 정치적 비용가설과 일치하는 일관된 증거를 제시하지 못하고 있다. 대기업의 유효세율이 낮은 이유의 한 가지는 유효세율 이외의 정치적 비용의 부담이 높을 수 있으므로 조세공과부담률, 기부금부담률, 접대비부담률을 분석한다. 유효세율 이외의 정치적 비용의 분석결과는 정치적 비용가설과 일치하는 일관된 증거를 제시하지 못하고 있으나, 몇 가지 부담률과 몇 가지 기업군 분류의 부담률은 가설과 일치하고 있다.

순손실이 기업규모와 유효세율간의 관계에 미치는 영향 : 정치적 비용가설의 검증

정문현,노현섭,김완섭 釜山大學校 商科大學 1997 釜山商大論集 Vol.68 No.-

Effective Tax Rates(ETR) are a biased proxy of political success because they may contain a factor, losses(LOSS), attributable to firm's operating results and experience rather than to success in the political process. To estimate the indirect effect of LOSS, the path model with two structural equations is built to identify the links between firm size and effective tax rates mediated by LOSS, and the remaining direct link between firm size and effective tax rates. Variables in the structural equations are modeled by a latent-variable approach (measurement model). The path model and the measurement model are estimated by LISREL. The results of the path model indicate that a significant portion of the firm size/tax rate relation was attributable to the indirect effects of the loss. Since loss result mainly from firms' operating characteristics rather than firm's political environment, the use of total effect of firm size on tax rates in previous studies to test the association of firm size and political success may be biased and can lead to improper conclusions.

정중선 이소성 갑상선에서 주사상의 변화 추적 : A Case Report

김갑태,김완섭,정을삼 예수병원 1997 예수병원학술지 Vol.18 No.-

美國의 移轉價格稅制와 美國에 進出한 韓國企業의 稅務對策

노현섭,김완섭 慶南專門大學 1996 論文集 Vol.24 No.1