근타박상시 치료용 초음파가 Substance-P 발현에 미치는 효과에 대한 면역조직화학적 연구

김용수,김석범,김진상,박래준,Kim Yong Su,Kim Seok Beom,Kim Jin Sang,Park Rae Jun 대한물리치료학회 2003 대한물리치료학회지 Vol.15 No.1

The purpose of this study was to evaluate the effect of therapeutic ultrasound after muscle contusion injury by observed immunoreactivity of substance-P that plays an important role in pain transmission. Ultrasound irradiation(1MHz, 1W/$cm^{2}$ continuous mode, treatment time 5 min) was applied through water submersion technique to 1 limb daily by kept off 5cm from muscle belly of gastrocnemius. The result of this study were as follows. 1. The substance-P was expressed in lamina I and II of dorsal horn of spinal cord, also in lamina IV and around of central cannel of spinal cord. Experimental group was lower expressed than control group with the exception of 1 days. 2. The substance-P immunoreactivity was decreased for 5 days together in lumbar and sacral region of all groups, expecially experimental group was rapidly. These data suggest therapeutic ultrasound may stimulate pain relief by diminish of substance-P in dorsal horn of spinal cord.

송과체 낭종의 임상적, 방사선학적 특성 분석

김용수,정신,윤상원,이정길,김태선,김재휴,김수한,강삼석,이제혁,Kim, Yong-Su,Jung, Shin,Yoon, Sang-Won,Lee, Jung-Kil,Kim, Tae-Sun,Kim, Jae-Hyoo,Kim, Soo-Han,Kang, Sam-Suk,Lee, Je-Hyuk 대한신경외과학회 2000 Journal of Korean neurosurgical society Vol.29 No.7

Objective : Object : A 7-year retrospective clinical and MRI study was reviewed to evaluate the characteristics of pineal cyst. We evaluated results of clinical and radiologic change of pineal cyst during follow up period. Patients and Methods : From 1992 to 1999, 50 patients with pineal cyst were visited for evaluation. Follow up clinical information was obtained from patients or clinical record through phone conversation. also radiologic findi-ngs of pineal cyst in mid-sagittal MRI were reviewed in detail. Results : Pineal cysts were usually asymptomatic and detected incidentally during evaluation of other diseases. Sagittal MRI is the most useful diagnostic test. The radiologic findings of pineal cyst were isointensity on T1WI comared to CSF and slightly high signal intensity on T2WI. Cyst wall was variably enhanced on Gad-enhanced T1WI. The average size of cyst was $13.9{\times}13.0mm$. The pineal cyst was classified into five groups according to previous report. Long term behavior of these lesions are not apparent, but in our study they showed no specific changes in clinical and radiological aspects during 25 months. Conclusion : Although long-term follow up results are needed, the pineal cyst are considered as normal variants. In our 25 months follow up results, there was no rapid change of cyst both clinically and radiologically. Therefore, frequent radiologic evaluation seems unnecessary except type III pineal cyst.

학계의 견해

김용수,Kim, Yong-Su 한국화재보험협회 1986 防災와 保險 Vol.28 No.-

Fabrication and Thickness Dependent Properties of Ferroelectric Heterostructure

김용수,노태원,D.H. Kim,J.D. Kim,윤종걸,J.H. Kong,부상돈,박윤 한국물리학회 2005 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.46 No.1

A high quality epitaxial SrRuO3(SRO)/BaTiO3(BTO)/SRO/SrTiO3 (001) heterostructure was grown by pulsed laser deposition with in situ re ection high-energy electron diraction. The growth mode and crystallinity of the heterostructure were veried by X-ray diraction and atomic force microscopy. Ferroelectric (FE) hysteresis loops could be observed down to 9 nm of BTO thickness. Remanent polarization decreased as the FE layer thickness decreased. In addition, all the capacitors showed imprint phenomena. The strength of the imprint increased as the BTO layer thickness decreased. Possible origins of the thickness-dependent imprint and the polarization reduction are discussed.

어린이공원 이용행태 조사.분석 - 대구광역시 택지개발지구를 중심으로 -

김용수,이동훈,박찬용,Kim Yong-Soo,Lee Dong-Hun,Park Chan-Yong 한국조경학회 2006 韓國造景學會誌 Vol.34 No.3

We investigated space establishment and land use of children's parks by studying movement of users in and out of the parks with a questionnaire survey, video and analysis, and then analyzed the characteristics of how the facilities and the space of the parte are used. The results are as follows. First, when considering the character of the facilities of children's parks, entertainment facilities should receive priority followed by those for relaxation and those for convenience. When considering the position of facilities in the parks, because activity spaces may have similar functions to multi-purpose paved spaces, common use of these two spaces should be considered. Entrances and lines of movement should be kept in mind. Second, when considering the surrounding land uses, in case a play facility at a large-sized complex or an elementary school is adjacent, the exercise facilities may be more important, followed by play and rest facilities. In case there is a broad path around the parte, the way in which movement occurs into the central axis should be considered so that the other side of the broad way is not included in the children's play space. Third, proper control of roads adjacent to the parse is needed to protect children from danger.

SOAP을 기반으로 한 XML Hub 시스템 개발

김용수,주경수,Kim, Yong-Soo,Joo, Kyung-Soo 한국정보처리학회 2003 정보처리학회논문지D Vol.10 No.2

SOAP(Simple Object Access Protocol)은 분산 환경에서의 정보 교환에 사용되는 분산 컴퓨팅 프로토콜로 분산 시스템간에 메시지를 전달하는 방법, 원격 프로시저 호출/응답을 처리하는 방법이 정의하고 있다. 이러한 SOAP은 텍스트 기반의 XML을 이용한 프로토콜이기 때문에 운영체제 및 프로그래밍 언어에 독립적으로 사용할 수 있다. 따라서 전자상거래 표준인 ebXML에서도 메시지 전송을 위해 SOAP을 사용하고 있다. 본 논문에서 SOAP을 기반으로 XML Hub 시스템을 개발하였다. 이에 따라 본 XML Hub 시스템을 기반으로 B2B 메시지 전송이 용이하게 되어, 보다 많은 비즈니스 파트너를 효과적으로 통합관리 할 수 있을 것이다. SOAP is a protocol used for information exchange in distributed computing environment and defines mechanisms for message transferring between distributed system and remote procedure cai]/response process. This SOAP is able to be used independently on operating systems and program languages because it is a protocol using text-based XML. Therefore ebXML that is a standard for I-Commerce adopts SOAP for message exchange. In this paper, we developed XML Hub System based on SOAP By this in Hub System we can more easily exchange messages for B2B. Accordingly we can manage and integrate a lots of business partners.

디지털세의 최근 입법동향과 우리나라 세제개편 방안

김신언(Kim, Shineon) 한국세법학회 2021 조세법연구 Vol.27 No.2

OECD와 BEPS 포괄적 이행체제가 추진하고 있는 법인세 과세를 위한 두 가지 방안(Pillar One, Two)에 의한 디지털세는 최근 G7 정상회담에서 통합접근법의 금액 A 산출기준과 글로벌 최저한세율에 잠정 합의함에 따라 조만간 실현될 전망이다. 그러나 디지털세의 도입으로 인한 국내 세수증대 효과는 미미할 것으로 예측된다. 국내기업의 해외 진출이 큰 폭으로 증가하는 추세이고, 원천지국의 과세권이 확대되면서 외국기업에 대한 과세권을 우리나라가 행사하는 만큼 해외 진출기업의 외국납부세액으로 인한 국내 세수도 함께 감소하기 때문이다. 또한, 고정사업장이 없더라도 배분받을 수 있는 다국적기업의 초과수익(금액 A)이 외국기업을 통해 법인세를 회피하면서 발생시키는 국내 세수의 일실(逸失)을 완전히 보충할 수도 없다. 즉, 내국법인인 구글코리아가 구글 아시아 퍼시픽으로 앱마켓 매출을 몰아주고 있는 상황에서 속인주의 과세원칙을 따르는 우리나라는 구글 아시아 퍼시픽을 직접 과세하기도, 구글코리아의 매출로 보아 과세하기도 곤란한 상황이다. 디지털세가 적용되더라도 우리나라는 구글 본사로부터 일부를 배분(Pillar One)받을 뿐이며, 싱가포르의 법인세율이 글로벌 최저한세율보다 높으므로 Pillar Two의 혜택도 받을 수 없다. 결국, 디지털세가 국내에 도입되더라도 국내기업과 특수관계가 있는 해외현지법인에 대한 이전가격 문제나 조세회피 행위를 완전히 해결할 수 없다. 그런데 그동안 우리 정부는 다른 국가들과는 달리 디지털세 이외에는 독립적으로 우리나라 과세체계에 맞는 새로운 세제 개발에 소극적이었다. 이제라도 다른 국가들이 시행 중인 DPE, WHT, DPT등의 개별적 입법내용을 살펴보고 국내 세법에 신중하게 반영할 때이다. 한편, 1920년대 이후로 법인세 중심의 소득에만 과세하는 국제조세체계의 한계를 극복하기 위해서 간접세를 강화하는 방안도 검토해야 한다. 특히, 디지털 경제에서 데이터 자체가 경제적 자원으로서 그 가치를 인정받으며, 대부분의 다국적 IT기업이 소비지국에서 발생한 데이터를 바탕으로 그 수익모델을 창출하고 있다는 점에서 데이터 자체를 과세표준으로 하는 데이터세의 국내 도입도 고려해볼 필요가 있다. Digital Tax by two approaches(Pilar One, Two) to corporate tax taxation promoted by the OECD and BEPS Inclusive Framework are expected to be realized soon according to the G7 summit tentatively agreed on the calculation criteria of the Amount A and the Global Minimum corporate tax rate. However, it is predicted that domestic tax revenues will not increase significantly due to the introduction of Digital Tax. This is because domestic companies" overseas expansion has been increased significantly and the taxation rights of source countries expand, which also causes a decrease in domestic tax revenues due to foreign tax payment credits as Korea exercises taxation rights for foreign companies. In addition, the distribution of excess profits (Amount A) by a multinational entity that can receive even if it does not have a permanent establishment is not able to supplement domestic tax evasion fully. Google Korea, a Korean subsidiary, is driving sales of the app market with Google Asia Pacific. Although all sales are generated in Korea, Korea government, which follows the personal tax system, cannot impose tax them on the ground that there is no Permanent Establishment. Even if the Digital Tax is applied, Korea only receives a portion of its tax rights from Google"s headquarters, and since Singapore"s corporate tax rate is higher than the Global minimum tax rate, it cannot also benefit from Pillar Two. After all, even if Digital tax is introduced in Korea, the problem of transfer prices or tax avoidance for foreign companies that still do not have permanent establishment cannot be fully solved. Meanwhile, unlike other countries, Korea government has not discussed the introduction of new tax systems independently other than Digital Tax. However, it is now necessary to look at unilateral measures such as DPE, WHT and DPT introduced by other countries and carefully consider domestic introduction. It is also time to consider ways to strengthen indirect taxes to overcome the limitations of the international taxation system, which only taxes corporate income since the 1920s. In particular, given that data itself is recognized as an economic resource in the digital economy and that most multinational IT companies generate revenue models based on data generated in consumer countries, it is necessary to consider introducing Data tax and Snippet tax as a tax-lawful alternative.

열$\cdot$전기병합 Solar System의 경제성에 대한 연구

김용수,Kim, Yong-Soo 대한설비공학회 1984 설비저널 Vol.13 No.4

안전 제일주의를 습관화해야

김용수,Kim, Yong-Su 한국화재보험협회 1995 防災와 保險 Vol.66 No.-

유상곡수연

김용수,Kim, Yong-Su 한국하천협회 2007 하천과 문화 Vol.3 No.3