RISS 학술연구정보서비스

검색
다국어 입력

http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.

변환된 중국어를 복사하여 사용하시면 됩니다.

예시)
  • 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
  • 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
닫기
    인기검색어 순위 펼치기

    RISS 인기검색어

      검색결과 좁혀 보기

      선택해제
      • 좁혀본 항목 보기순서

        • 원문유무
        • 원문제공처
          펼치기
        • 등재정보
        • 학술지명
          펼치기
        • 주제분류
          펼치기
        • 발행연도
          펼치기
        • 작성언어
        • 저자
          펼치기

      오늘 본 자료

      • 오늘 본 자료가 없습니다.
      더보기
      • 무료
      • 기관 내 무료
      • 유료
      • KCI등재

        치주인대섬유모세포의 분화과정에서 아미노산 수송계 L의 발현

        황규영,김도경,김창현,장현선,박주철,최성미,김병옥,Hwang, Kyu-Young,Kim, Do-Kyung,Kim, Chang-Hyun,Jang, Hyun-Seon,Park, Joo-Cheol,Choi, Seong-Mi,Kim, Byung-Ock 대한치주과학회 2006 Journal of Periodontal & Implant Science Vol.36 No.3

        The periodontium is a topographically complex organ consisting of epithelial tissue, soft and mineralized tissues. Structures comprising the periodontium include the gingiva, periodontal ligament (PDL) , cementum and the alveolar bone. The molecular mechanism of differentiation in PDL fibroblast cells remain unclear. Amino acid transporters play an important role in supplying nutrition to normal and cancer cells and for cell proliferation. Amino acid transport system L is a major nutrient transport system responsible for the Na+-independent transport of neutral amino acids including several essential amino acids. The system L is divided into two major subgroups, the L-type amino acid transporter 1 (LAT1) and the L-type amino acid transporter 2 (LAT2). In this study, the expression pattern of amino acid transport system L was, therefore, investigated in the differentiation of PDL fibroblast cells. To determine the expression level of amino acid transport system L participating in intracellular transport of amino acids in the differentiation of PDL fibroblast cells, it was examined by RT-PCR, observation of cell morphology, Alizaline red-S staining and uptake analysis after inducing experimental differentiation in PDL fibroblast cells isolated from mouse molar teeth. The results are as follows. 1. The LAT1 mRNA was expressed in the early stage of PDL fibroblast cell differentiation. This expression level was gradually reduced by differentiation- inducing time and it was not observed after the late stage. 2. The expression level of LAT2 mRNA was increased in time-dependent manner during differentiation induction of PDL fibroblast cells. 3. There was no changes in. the expression level of 4F2hc mRNA, the cofactor of LAT1 and LAT2, during differentiation of PDL fibroblast cells. 4. The expression level of ALP mRNA was gradually increased and the expression level of Col I mRNA was decreased during differentiation of PDL fibroblast cells. 5. The L-leucine transport was reduced by time from the early stage to the late stage in PDL fibroblast cell differentiation. As the results, it is considered that among neutral ammo acid transport system L in differentiation of PDL fibroblast cells, the LATl has a key role in cell proliferation in the early stage of cell differentiation and the LAT2 has an important role in the late stage of cell differentiation for providing cells with neutral amino acids including several essential amino acids.

      • 국산 OODBMS제품의 나아갈 방향과 개발 사례

        황규영,Hwang, Gyu-Yeong 한국데이터베이스진흥원 1997 디지털콘텐츠 Vol.10 No.-

        국내 OODBMS 및 ORDBMS 제품들이 해외 유명 제품들과 경쟁할 수 있는 방안이 무엇인가. 지난 7여년간 OODBMS 개발 프로젝트를 수행한 결과로 개발된 오디세우스 객체지향 멀티미디어 DBMS의 사례를 예시함으로써 국내에서 OODBMS 또는 ORDBMS를 개발하고자 하는 모든사람들에게 조금이라도 도움이 되었으면 한다.

      • KCI등재

        주주단계 세금이 주식가치평가에 미치는 영향

        황규영 ( Gyu Young Hwang ),서정우 ( Chung Woo Suh ) 한국회계학회 2004 會計學硏究 Vol.29 No.1

        본 연구에서는 주주단계의 세금요소인 자본이득세와 배당소득세가 해당 법인의 주식가치 평가에 영향을 주는 지에 대하여 Collins and Kemsley(2000)의 모형(이하 C&K모형이라 함)을 이용하여 실증분석하였다. 또한 C&K모형이 실증분석모형으로서 가지는 한계점에 대하여 알아보았다. 이를 위하여 1981년부터 2000년까지 기간 중에 상장되었던 기업을 대상으로 총 2,959개의 관찰치(기업-연도)를 표본으로 추출하였다. 실증분석 결과 부분적으로는 주주단계 세금(배당소득세와 자본이득세)이 주식가치평가에 영향을 미치는 것으로 보이나, C&K모형이 실증분석모형으로 적용되는 과정에서 나타나는 문제점으로 말미암아 주주단계 세금의 주가영향에 대한 실증적 결론을 도출하지는 못하였다. C&K모형을 실증분석모형으로 적용하는 과정에서 나타나는 문제점은 높은 상관관계를 갖는 설명변수가 모형식에 동시에 포함된다는 점이고 이에 따라 다중공선성 문제가 심각하게 발생한다는 것이다. 특히 한계세율의 대리변수로 법정최고세율을 적용함에 따라 변수간의 배수관계가 형성되고 이로 인해 다중공선성 문제가 심화되는 것으로 판단된다. 향후 세율변수를 이용한 주가영향에 대한 연구를 수행함에 있어서는 한계세율에 대한 연구가 우선되어야 할 것으로 생각하며, 이러한 연구를 수행하기 위하여 적용할 실증분석모형의 개발이 긴요하다 하겠다. This paper empirically examines whether there is stock price reflection of shareholder-level capital gains taxes and dividend taxes in the Korea Stock Exchange(KSE) and reexamines the suitability of the Collins and Kemsley(2000)`s model in the KSE. The capitalization of dividend taxes and capital gains taxes has potential implications for various issues in financing decisions, for example, dividend policy, choice of debt or equity financing, and the cost of capital. Harris and Kemsley(1999), and Collins and Kemsley(2000) interpreted their empirical evidence as being consistent with dividend taxes and capital gains taxes being fully capitalized. Hanron, Myers, and Shevlin (2003), and Dhaliwal, Erickson, Frank, and Banyi(2003), however, suggest that the model and tests in Harris and Kemsley(1999) may not show direct price effects arising from dividend taxes because the H&K extension of dividend taxes to the Ohlson model may not be appropriate, and the ratio of retained earnings to book value(REBV) may be proxying for correlated omitted variables. The sample of this study consists of 2,959 observations(firm-years), which are selected from KSE firms with a December fiscal year-end over the period of 1981-2000. The differences between the Korean and US markets may produce different results. The Korean Tax laws are especially different from US tax laws in that in Korea capital gains tax laws were introduced quite recently, and there are dividend tax allowance mechanisms for double taxation of dividend incomes. Empirical analyses seem to support shareholder-level tax capitalization with both dividend tax and capital gains tax reducing the equity price. But for the shortcoming of the C&K model as an empirical model, it is not clear that shareholder level tax capitalization exists. The C&K model is short in that it may give rise to multicollinearity problems caused by including all variables, highly correlated to each other, in the model at the same time. This problem rises severely when the top statutory tax rate is used as a proxy for the marginal tax rate. It is necessary to develop an empirical model that is suitable for the study associated with shareholder-level tax capitalization. Also, a study about marginal tax rates is necessary for a shareholder-level tax capitalization study.

      • KCI등재후보

        남자 프로 골프 선수의 기술 통계 분석

        황규영(Hwang Gyu-Young) 한국체육과학회 2009 한국체육과학회지 Vol.18 No.4

        The purpose of this study was to analyze and compare with the professional male golf players' performance in the US PGA tour, Champions tour, and Nationwide tour. Top thirty money-ranked players from each tour in 2000, 2005, and 2008 were selected. ANOVA, t-test, and regression analysis were conducted to examine the players' performance in fourteen categories such as driving distance, driving accuracy, green in regulation(GIR), and scoring average. The results showed that Champions tour players exhibited superior performance in driving accuracy, birdie average, GIR, and par 3 birdie or better percentage while PGA tour players had significantly lower scoring average, more money earning, and better performance in par 5 birdie or better percentage. Nationwide tour players performed the longest driving distance. PGA and Nationwide tour players provided evidence of powerful playing performance on the teeing ground while Champions tour players gave delicate approach to the green.

      연관 검색어 추천

      이 검색어로 많이 본 자료

      활용도 높은 자료

      해외이동버튼