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Hwang, Chi-Young,Kim, Gi Heon,Yang, Jong-Heon,Hwang, Chi-Sun,Cho, Seong M.,Lee, Won-Jae,Pi, Jae-Eun,Choi, Ji Hun,Choi, Kyunghee,Kim, Hee-Ok,Lee, Seung-Yeol,Kim, Yong-Hae The Royal Society of Chemistry 2018 Nanoscale Vol.10 No.47
<P>Correction for ‘Rewritable full-color computer-generated holograms based on color-selective diffractive optical components including phase-change materials’ by Chi-Young Hwang <I>et al.</I>, <I>Nanoscale</I>, 2018, DOI: 10.1039/c8nr04471f.</P>
부가차기세법상 간이과세제도의 운영실태와 일반과세 일원화에 관한 연구
金東憲,池用雨 홍익대학교 경영연구소 2001 경영연구 Vol.26 No.-
우리 나라의 부가가치세제는 1997년에 소비세제를 개혁하면서 도입되었으며, 부가가치세는 조세 수입에서 1998년 실적기준으로 내국세 징수의 30.6% 간접세 징수의 75.1%를 점하는 매우 중요한 세목이다. 그러나 부가가치세제를 시행하고 있는 주요 국가와 마찬가지로 우리 나라도 소규모 영세 사업자를 위한 특례제도로서 간이과세제도를 두고 있으나 이 간이과세제도로 인하여 세금계산서의 수취기피등 많은 문제점이 야기되고 근거관세의 구현이 정착되지 못하고 있다. 본 연구에서의 우리나라의 간이과세제도의 운영실태를 몇 가지 기준에 의해 분석하고 동 제도로 인한 주요 문제점을 도출하였으며 이를 개선하기 위한 방안으로 간이과세제도의 폐지와 일반 과세로의 일원화 방안을 제시하였다. 즉 간이과세제도를 폐지하고 이를 일반과세로 일원화 하여 모든 사업자에게 동일한 과세표준 및 납부세액 계산방법을 적용함으로서 세부담의 공평성 제고, 세금계산서 수수질서의 확립 및 신용사회 구축, 매출누락 방지 및 부가가치세제의 단순화등을 통해 부가가치세의 제도적 정착에 기여할 수 있을 것이다. 따라서 간이과세제도를 폐지하고 일반과세로의 일원화 방안을 성공적으로 실행하기 위한 보완책은 다음과 같다. 첫째, 납세자는 자기 부담할 세금을 성실하게 신고, 납부하고자 하는 납세의식수준을 고양하며, 세무행정에 대한 국민의 신뢰성을 제고한다. 둘째, 부가가치세제의 본질과 특례제도에 대하여 명확하게 인식한다. 셋째, 일정규모 이하의 소규모 영세사업자에게는 부가가치세의 납부의무의 면제제도의 확대조정을 검토한다. 넷째, 최종 소비자와 직접 거래하는 소규모 영세사업자에 대하여는 세금계산서 발행의무와 기장의무등을 현재와 같이 완화한다. 다섯째, 모든 사업자는 세금계산서의 수취 및 제출을 의무화하고 이의 유인책을 강구한다. 여섯째, 사업자가 아닌 최종 소비자와 거래하는 사업자는 신용카드 가맹을 의무화하고 생활화하도록 한다. 일곱째, 세금계산서 수취의무 강화와 신용카드 가맹 및 사용 활성화 등으로 근거과세의 기반이 구축됨으로서 모든 거래가 양성화되어 매출증가로 인한 급격한 세부담이 가중되지 않도록 부가가치세율을 적극적으로 인하하여 신뢰세정을 펼친다면 건전한 납세의식 재고와 근거과세 확립을 통한 부가가치세제가 성공적으로 정착될 것이다.
트리아릴포스포늄 염과 카르보닐 화합물 사이의 위티그 반응의 입체선택성에 대한 고압 효과
김정성,최정훈,지진영,김창만,김용훈 대구대학교 기초과학연구소 1999 基礎科學硏究 Vol.15 No.3
The Wittig reactions of triarylphosphonium ylides with various carbonyl compounds under high pressure were carried out to investigate its effect on the cis-trans stereochemical outcome. Generally, the cis-stereoselectivities at atmospheric pressure are known to be resulted from smaller steric hindrance of α-carbon of carbonyl group with hydrogens of phenyl residue of triphenylphosphonium ylide and in oxaphosphetane intermediate stage. Thus, the steric interactions between triphenylphosphonium ylide and carbonyl compounds in the transition state can be maximized. And, the reactions of semistabilized ylide and stabilized ylide at atmospheric pressure generate mainly thermodynamically more stable trans-alkane after formation of betaine intermediate. The reactions at high pressure, however, can generate cis-alkene more exclusively through oxaphosphentane intermediate,directly without the formation of betaine intermediate by reducing distance between ylide and carbonyl compound. Reaction between benzyl triphenylphosphonium ylide, a semistabilized ylide, and butyraldehyde at atmospheric pressure gave cis-1-phenyl-1-pentene with 34/66 of Z/E stereoselectivity, but when pressurized at 10000 bar, cis-alkene with 69/31 the Z/E ratio was excellently yielded than trans-alkene. In the case of Wittig reaction of ethoxyacetyl triphenylphosphonium ylide, a stabilized ylide, with butyraldehyde, Z/E stereoselectivity at 10000 bar was inversed in contrast to atmospheric pressure.
강대웅,정지용,윤나라,안치용,김종오,신병철,정종훈,김현리 朝鮮大學校 附設 醫學硏究所 2006 The Medical Journal of Chosun University Vol.31 No.2
Background: Some cases of QT interval, corrected QT interval (QTc), QT dispersion (QTd) and corrected QT dispersion (QTcd) have been reported in ESRD, but these results are variable and the influence of a hemodialysis is still controversial, In this study, we investigated the effect of hemodialysis on QT and QTc interval and QT and QTc dispersion in patients with ESRD 15 min before and 15 minute after each hemodialysis. Methods: Sixty-seven patients with ESRD (men 33 & women 34) on three-times stable hemodialysis (>3 months) were randomly enrolled. Fifty control subjects with a similar age and normal renal function were enrolled from this hospital. Routine biochemical studies were measured pre- and post dialysis, at the time of the ECG. Plasma Na+, K+, BUN, creatinine, ionized calcium and phosphate were checked. Twelve-lead electrocardiographs were performed at 10㎜/mv and 50㎜/s using a HewIett-Packard Pagewriter 100, before and after a single hemodialysis session.The QT interval was measured from the onset of the QRS complex to the end of the T wave. If the end of the T wave was not clear in a particular lead then it was excluded from analysis. When U waves were present, the end of the T wave was taken as the nadir between the T and U waves. Each QT interval was corrected for heart rate using Bazett's formula (QTc==QT/√(RR)) (ms). The difference between maximal and minimal QT interval duration was defined as QT dispersion (QTd) in each of the 12 leads. Result: This study demonstrates that QT, QTd, QTcd is higher in hemodialysis patients compared with control subjects, and QT and QTd rise postdialysis to levels comparable to those seen acutely following myocardial infarction, when patients are at greatly increased risk of potentially fatal ventricular arrhythmias, Conclusions: QT interval and QT dispersion, markers of risk for arrhythmias and sudden death, are elevated in hemodialysis patients, and rise postdialysis. QT interval and QT dispersion is an easily obtainable, noninvasive, simple, inexpensive, and widely available method of risk stratification in uremic patients receiving chronic dialysis. Additional studies are needed to clarity whether increased postdialysis QT dispersion results in an increased occurrence of arrhythmias.
Abnormal Chloroplast Development and Growth Inhibition in Rice Thioredoxin m Knock-Down Plants.
Chi, Yong Hun,Moon, Jeong Chan,Park, Jin Ho,Kim, Ho-Seung,Zulfugarov, Ismayil S,Fanata, Wahyu Indra,Jang, Ho Hee,Lee, Jung Ro,Lee, Young Mee,Kim, Sun Tae,Chung, Yong-Yoon,Lim, Chae Oh,Kim, Jae-Yean,Yu American Society of Plant Physiologists 2008 Plant Physiology Vol.148 No.2
<P>Plant cells contain several thioredoxin isoforms that are characterized by subcellular localization and substrate specificity. Here, we describe the functional characterization of a rice (Oryza sativa) thioredoxin m isoform (Ostrxm) using a reverse genetics technique. Ostrxm showed green tissue-specific and light-responsive mRNA expression. Ostrxm was localized in chloroplasts of rice mesophyll cells, and the recombinant protein showed dithiothreitol-dependent insulin beta-chain reduction activity in vitro. RNA interference (RNAi) of Ostrxm resulted in rice plants with developmental defects, including semidwarfism, pale-green leaves, abnormal chloroplast structure, and reduced carotenoid and chlorophyll content. Ostrxm RNAi plants showed remarkably decreased F(v)/F(m) values under high irradiance conditions (1,000 mumol m(-2) s(-1)) with delayed recovery. Two-dimensional electrophoresis and matrix-assisted laser-desorption/ionization time-of-flight analysis showed that the levels of several chloroplast proteins critical for photosynthesis and biogenesis were significantly decreased in Ostrxm RNAi plants. Furthermore, 2-Cys peroxiredoxin, a known target of thioredoxin, was present in oxidized forms, and hydrogen peroxide levels were increased in Ostrxm RNAi plants. The pleiotropic effects of Ostrxm RNAi suggest that Ostrxm plays an important role in the redox regulation of chloroplast target proteins involved in diverse physiological functions.</P>
Study on the DNA vaccine against Anthrax and Smallpox in mice
Yong Jo Song,Chi Ho Yu,Dong Hyun Song,Hae Eun Joe,Se Hun Gu,Hyeong Seok Yun,Min Hoon Lee,Na Young Kim,Gyeung Haeng Hur 한국실험동물학회 2021 한국실험동물학회 학술발표대회 논문집 Vol.2021 No.7
Bacillus anthracis, the bacteria that causes anthrax, is one of the most likely agents to be used in a biological attack. A biological attack, or bioterrorism, is the intentional release of viruses, bacteria, or other germs that can sicken or kill people, livestock, or crops. Before smallpox was eradicated, it was a serous infectious disease caused by the variola virus. It is possible that variola virus(the virus that causes small pox) could be used in a biological attack. In this study, we evaluated DNA vaccine encoding D4 and L1R with dual vector system. The D4 contains the epitopes necessary for generating protective immunity to Bacillus anthracis. The L1R protein is required for variola virus entry into host cells and is a target for neutralizing antibody. To access the immunogenicity of pAB05/D4-L1R AJ mice were immunized at 0, 2, and 4 week and blood collected at one week after last immunization. pAB05/D4-L1R elicited strong immune responses and showed sufficient protection ability against Bacillus anthracis Sterne and vaccinia virus.