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      • SCOPUSKCI등재

        각종 가축 설근부의 조직학적 구조에 대한 비교 연구

        이남수,이재현,Lee, Nam-soo,Lee, Jae-hyun 대한수의학회 1986 大韓獸醫學會誌 Vol.26 No.2

        In order to know the comparative histological structure of the tongue of some domestic and laboratory animals, the root of the tongue has been investigated by light microscopy. The filiform papillae were mainly distributed in the root of the tongue of most animals and many foliate papillae were also found in the dog and rabbit. On the other hand, only filiform papillae were found in the fowl. The very well-developed mucosa was found in the cattle and in the dog, fowl, rat and mouse was fair. The lamina propria was well developed in the cattle, dog and pig, The muscle layer was well developed in the cattle. The adipose tissue which distributed between the muscle fibers was mainly found in the dog. The lingual glands were well developed in the pig, fowl and rabbit. The properties of these glands were shown strung acid mucopolysaccharide in the dog and pig, weak acid mucopolysaccharide in the fowl, rabbit and rat and neutral or acid mucopolysaccharide in the mouse. The species differences on the histological structure of the tongue were also ascertained by light microscopical observations.

      • SCOPUSKCI등재

        늑골에 발생한 원발성 양성 종양[3 치험예]

        이남수,백인기,손광현,Lee, Nam-Soo,Baek, In-Gi,Sohn, Kwang-Hyun 대한흉부심장혈관외과학회 1981 Journal of Chest Surgery (J Chest Surg) Vol.14 No.4

        From Aug. 1975 to Aug. 1981,3 patients with primary benign rib tumors have been treated at the department of thoracic surgery, Paik Hospital, Seoul, Korea. Of these, one was aneurysmal bone cyst and two were fibrous dysplasia. Complete excision of the benign tumor including rib resection was performed in all patients and resulted in long term cure.

      • SCOPUSKCI등재

        다발성 늑골골절 치험 100례

        이남수,정현기,손광현,Lee, Nam-Soo,Jeong, Hyun-Ki,Sohn, Kwang-Hyun 대한흉부심장혈관외과학회 1979 Journal of Chest Surgery (J Chest Surg) Vol.12 No.4

        During the period of 4 years from August 1, 1975 to August 1, 1979, authors have experienced 100 cases of multiple rib fractures by nonpenetrating injury at Department of Thoracic Surgery, Paik Foundation Hospital in Seoul, Korea. 1. The ratio of male to female patients with multiple rib fracture was 2.6:1 with male predominance and 84% of the total cases were between 20 and 50 years of age. 2. The most common cause of multiple rib fracture was traffic accident and falls accounted for the next largest group. 3. The most common site of rib fracture was 4th rib to 7th rib level on both hemithorax [52%]. 4. Associated injuries were cerebral contusion in 26%, clavicular fracture in 22%, long bone fracture in 22%, pelvic bone fracture in 10%, and scapular fracture in 8%. 5. Early complications and/or result of the multiple rib fractures were lung contusion in 23 cases, subcutaneous emphysema in 21 cases, hemothorax in 21 cases, hemopneumothorax in 6 cases, and flail chest in 12 cases. 6. The flail chests were managed by strapping the chest with adhesive plaster, external traction of flail segment with towel clip, ventilatory assistance for marginal clinical indications, and in cases of complicated with intrathoracic hemorrhage, wire fixation of flail segment through open thoraco-tomy. 7. The principles of therapy for hemothorax and/or pneumothorax were rapid reexpansion of the lungs by thoracentesis [11%] and closed thoracostomy [22%], but open thoracotomy had to be done on 3 cases because of massive bleeding or intrapleural hematoma and diaphragmatic rupture. 8. The over all mortality was 4% [4 among 100 cases] and the cause of all deaths was head injury.

      • SCOPUSKCI등재

        우측개흉(右側開胸)으로 수술치료(手術治療)한 식도중간부위(食道中間部位)의 악성종양(惡性腫揚) -일례(一例) 보고(報告)-

        이남수,Lee, Nam-Soo 대한흉부심장혈관외과학회 1976 Journal of Chest Surgery (J Chest Surg) Vol.9 No.2

        One mid-esophageal carcinoma underwent esophagogastrectomy using an exclusive right thoracic approach entailing mobilization of the stomach through the esophageal hiatus. 62 year old male farmer was admitted with chief complaints of dysphagia and weight loss of 5 Kg. for 6 months, and regurgitation after soft meal for one week prior to this admission. Preoperative esophagogram revealed stricture with fungating mass at the level of the carina, which was diagnosed as squamous cell carcinoma at the time of esophagoscopic biopsy about 33 cm from incisor. Bronchoscopy revealed no invasive lesion or carinal fixation, and laboratory examinations were excellent for operative intervention. An exclusive right thoracic approach through right 5th rib bed was made for radical esophagectomy, mobilization of the stomach through the esophageal hiatus and primary esophagectomy. Postoperative recovery was uneventful except increased bronchial secretion due to senile emphysema, and follow up for 5 months after esophagectomy revealed good functioning esophagus with mild epigastric fullness after meal. Exclusive right thoracic approach for radical esophagectomy seems to be the procedure of choice in selected cases.

      • SCOPUSKCI등재

        횡격막직상부 식도계실 3례

        이남수,신창섭,손광현,Lee, Nam-Soo,Sin, Chang-Seop,Sohn, Kwang-Hyun 대한흉부심장혈관외과학회 1980 Journal of Chest Surgery (J Chest Surg) Vol.13 No.3

        The first case was a 20 year old female who has been suffered from epigastric pain, and anorexia for 2 years. A thumb tip sized pulsion diverticulum 4cm above the esophagocardial junction was elicited by esophagogram and on exploration. A diverticulectomy with long esophagocardiomyotomy was performed. The second case was a 30 year old house wife who has had postprandial epigastric pain for 2 months accompained with frequent vomiting. Fiberscopy and esophagogram showed epiphrenic diverticulum of the esophagus. Same operative procedures were carried out and obtained a good result as first case. The third case was a 55 year old house wife who was admitted to this Chest Surgery Department because of regurgitation and intermittent vomiting for approximately 3 months. Esophagogram showed a large epiphrenic diverticulum of the esophagus. On exploration, a tennis ball sized pulsion diverticulum was found on the anterolateral wall of the esophagus. A partial esophagectomy including the diverticulum and esophagoesophagostomy was performed. The specimenshowed some erosive changes of the mucosal surface of the diverticulum and also the esophagus suggestive of diverticulitis and esophagitis. She has been satisfactory result until 4 months postoperatively, when she developed regurgitation and epigastric pain. Esophagogram showed stenosis of the operative site. Readmission and esophageal dilatations were done and improved without any problem. Epiphrenic or supradiaphragmatic diverticulum of the esophagus is a rare condition. Pathophysiologically, the conditions accompanied the spasm of the esophagus, many authors prefered the procedures of a diverticulectomy plus long esophagocardiomyotomy rather than simple diverticulectomy or esophagectomy and esophagoesophagostomy. Here we report the cases and reviewed the literatures.

      • 쇼트피닝 가공이 마모 특성에 미치는 영향에 관한 연구

        이남수(Nam-Soo Lee),박원조(Won-Jo Park),박성호(Sung-Ho Park) 대한기계학회 2006 대한기계학회 춘추학술대회 Vol.2006 No.11

        Nowadays, the steel material part used at the automobile and aerospace industries are require to be used lightweight parts. therefore, used material steel have to be a high stress and light, which is an indispensable condition in this field. aluminum alloy is very light and high stress. but many industries are require to more mechanical characteristic. so we need to development research about the aluminum alloy. there are many way for enhance mechanical characteristic of the aluminum alloy. we used the shot peen ing as way of the enhance mechanical characteristic. The wear test is one of important factors which evaluate the life of the machine. the surface conditions are measured to know the influence wear characteristics by shot peening and influence on material durability wear and friction by shot velocity. test result show the wear characteristics were increased by optimum peening condition. but the wear characteristic were decreased by under peening or over-peening condition. In this study, used a ball on disk type experiment to measure wear less and friction. shot velocity are 40m/s,50m/s 70m/s and used specimen are A17075- T6 and A16061- T651.

      • KCI등재
      • KCI등재
      • KCI등재
      • 동업기업과 세제도상의 손익배분에 관한 연구

        이남수(Nam Soo Lee) The Research and Information Service 2012 남부대학교 논문집 Vol.12 No.-

        본 연구에서는 동업기업과세제도 중에서 핵심내용이 되는 손익배분내용을 중심으로 우리나라의 손익배분 내용과 미국의 파트너십 과세제도의 손익배분 내용을 고찰한다. 그리고 각각의 문제점을 도출하여 우리나라 동업기업과세제도에 대해 인식을 달리 하고 있는 3개 그룹의 각각의 입장의 근거를 확인하고, 현행 우리나라의 동업기업과세 제도상 손익배분에 관하여 의견을 제시하과 한다. 우리나라 동어기업과세제도의 기초가 된 미국의 파트너십과세제도는 경제적실질과 실질성을 바탕으로 다양한 손익배분비율을 허용하고 있는데 조세회피와 조세순응비용의 증가와 이를 방지하기 위한 복잡한 과세체계로 심각한 문제를 야기하고 있다. 이에 따라, 우리나라 동업기업과세제도에서는 조세특례제한법 시행령에서 조세회피를 방지하고 복잡한 조세체계로 발전될 것을 우려한 나머지 단일의 약정손익분배비율만 허용하고 있어 설립취지에서 밝힌 개인 또는 법인이 사업을 공동수행 함에 있어 설립이 자유롭고 운영상 사적자치가 보장되는 인적회사 형태를 선택하여 지식, 기술, 자본의 용이한 결합이 가능하도록 한다. 따라서, 인적회사 성격의 사업자에 대하여 법인세와 소득세의 이중과세 문제가 해소됨으로써 기업과세를 선진화 한다는 취지에 부합하지 못하고 있다. 이에 따라, 이해관계자 뿐 만 아니라 연구자들 간에도 미국제도의 문제점을 최소화하고 조세회피 사례를 미연에 방지하기 위해 충분한 논의를 거쳐 제정된 현행 동업기업과세제도를 유지하는 그룹, 급격하게 변모하는 경제환경과 고용환경에 대응하기 위해서는 입법취지에 부합하는 경제적 실질에 비중을 두고 연구하며 파트너십 수준의 개정을 요구하는 그룹과 시행된지 3년이 지났기 때문에 입법취지에 접근할 수 있도록 현행 제도를 근간으로 일부내용올 보완하자는 그룹으로 나뉘어 활발한 논의가 계속되고 있다. 따라서 미국의 파트너십과세제도와 문제점 그리고 우리나라의 동업기업과세제도와 문제점을 고찰하고 3개 연구그룹이 주장하고 있는 각각의 입장을 정리한 후 다음과 같이 개선방안에 대해 의견을 제시한다. 첫째로, 동업기업과세제도는 외국기업과 우리나라 동업기업 조세순응에 관한 비용과 행정적 비용에 초점을 맞춘 소극적 관점이 아닌 경제와 고용환경의 변화에 대응하기 위해 적극적인 관점에서 보완하여야 한다. 따라서, 현행제도에서 파트너십과세제도의 다양한 손익배분비율의 허용과 조세회피를 방지하기 위해 자본계정의 법령정비가 필요하다. 둘째로 , 대규모 동업기업의 기준을 제시하고 규모에 따라 손익배분비율을 달리 운용하여 대규모의 외국동업기업과 우리나라 대규모 동업기업의 조세순응비율을 제고한다. 셋째로. 출자자산이 자본과 노무를 포함하는 경우에는 이익배분비율과 손실배분비율을 달리 정하도록 허용하여야 한다.

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