法人稅의 租稅改革에 관한 實證硏究

한영희,최규상 群山大學校 1997 論文集 Vol.24 No.-

The primary objective of this study is to examine the effects of tax reform on income tax. In Korea, there are different tax effects between for industrial tax effects and for year tax effects. Therefore, it seems to be different for each industrial year effects to take income tax on the tax reform. Test periods require from 1993 to 1995 for the effects of direct tax exemption(DTE) & indirect tax exemption(ITE) on annual report. Sample selection firms are the 102 sample firms that must have reported income tax to continue from 1990 to 1995. In Sum, the tax effects of income-tax law in this study are the effectiveness which appears to be tax equity to an industry and a year. This conclusions have been found to have explanatory power for industrial effects and year effects.

우리나라의 稅制改革에 관한 硏究 : 土地公槪念을 中心으로 Focus on the public concept of land

崔圭相,韓永熙 군산대학교 산업개발연구소 1991 産業開發硏究 Vol.10 No.-

내재적 조세에 관한 연구

崔圭相,韓永熙,鄭柔錫 군산대학교 산업개발연구소 1997 産業開發硏究 Vol.16 No.-

This paper provides thoretical research and previous empirical evidence on the Implicit Tax. Results of previous empirical studies are consistent with the predictions of the Implicit. Tax hypothesis and are stastically significant inverse relation between tax subsidy(PTTSE) and pre-tax returen(PTROE). But the empirical relation is weaker than predicted for a perfectly competitive and frictionless market, which is due to presence of market frictions or systematic measurement error. We can know that previous studies on the tax burden of corporate that measured the varioation fo Explict Tax only have not means. As a result, tax burden of corporate is sum of Explict Tax and Implicit Tax, When both Explict Tax and Implict Tax are considered, horizontal inequity of tax burden disappear. So we can appreciate efficiency of tax strategy. Existence of Implict Tax resulted from the tax subsidy means efficient in the application of tax strategy.

會計利益情報와 課稅所得情報의 評價모델에 관한 硏究

崔圭相,韓永熙 군산대학교 산업개발연구소 1995 産業開發硏究 Vol.14 No.-

효소 및 추출을 이용한 전분이 함유된 고분자 필름의 생분해도 측정

김재현,박태현,한귀영 성균관대학교 생명과학자원연구소 1994 生命資源科學硏究 Vol.1 No.1

Various methods were proposed for the measurement of biodegradability of polymer materials by American Society for Testing and Materials(ASTM). In those methods, carbon dioxide evolution, oxygen consumption, and the weight loss of polymer are measured for the evaluation of biodegadability when microorganisms grow by using the polymer material as the only carbon source. Since a month or longer time is needed to measure the quantities, a rapid quantitative mathod is required to be developed. We used α-amylase for determining the biodegradability of starch-filled polyethylene film: however, the enzyme reaction was so slow. Further studies on the reaction conditions are necessary for the rapid completion of the reaction. Therefore, starch content in the film was measured for the evaluation of biodegradability on the assumption that starch is a perfect biodegradable material. NaOH solution was used for the extraction of starch from the film and the weight loss of the film was measured.

약년 흡연자에서 Body Plethysmograph를 포함한 폐기능 검사 성적에 관한 연구 : 흡연의 급성 및 만성 효과 Acute and Chronic Effect of smoking

이상도,권오정,이춘택,조상헌,남귀현,한성구,심영수,김건열,한용철 대한내과학회 1990 대한내과학회지 Vol.38 No.3

It is well known that cigarette smoking induces chronic obstructive lung disease. Recently it has been noted that inflammatory changes of the small airways are the earliest lesions of chronic obstructive lung disease. Impairment of pulmonary function in teenage smokers, or in nonsmokers who are exposed chronically to cigarette smoke, is reported frequently, and after stopping cigarette smoking, restoration of pulmonary function is observed. Many studies are currently being carried out regarding pulmonary function tests for early detection of small airway disease. Different from chronic effect of cigarette smoking, increased resistance of central airways is reported as an acute effect of cigarette smoking, while others report increased resistance of small airways as an acute effect of cigarette smoking. There is many controversies about the major site of acute effect of cigarette smoking. Maximal expiratory flow volume curve, airway resistance, compliance(static and dynamic) and closing volume was measured in healthy medical students without present symptoms of pulmonary disease, with the object of comparison of the sensitivity of pulmonary function test items used for detection of small airway disease in young-age smokers, and to study about the acute effect of cigarette smoking. The results are as follows; 1) Mean age of smokers was 22.9±1.2(21~26) years and the mean of their smoking history was 4.2±1.2(3~7) pack-year. Mean age of nonsmokrs was 22.0±1. 0(21~23) years. 2) Compared to nonsmokers, CV/VC was significantly high(p<0.05) and C1.0/C0.0(Cdyn at repiration rate of 60/min/Cst) was significantly low(p<0.05) in smokers, while other pulmonary function test items showed no significant difference between smokers and and nosmokers. 3) Of 21 smokers, 12 persons(57%) showed significant decrease of Cdyn with an increase of respiration rate, while 2 persons(13%) showed abnormal MMF and other 2 showed abnormal CV/VC among 16 smokers who performed the tests and they all showed significant decrease of Cdyn with an increase of respiration rate. 4) Of 21 smokers, 13 persons(62%) had symptoms of cough or sputum, but there was no significant difference of pulmonary function tests between symptomatic and asymtomatic smokers. 5) After smoking, FEV1/FVC, MMF and PEFR were decreased significantly(p<0.05), and SRAW was increased significantly(p<0.005). 6) After smoking, the decrease of C1.0/C0.0 was significantly larger(p<0.05) in nonsmokers compared to smokers and increase of SRAW was somewhat larger in nonsmokers but without statistical significance.

아세클로페낙 연질캡슬(클란자 에스 연질캡슬)의 개발

용철순,이경희,최진석,박병주,정세현,김용일,박상만,배명수,김귀자,김영식,유창훈,강성룡,유봉규,이종달,최한곤 한국약제학회 2004 Journal of Pharmaceutical Investigation Vol.34 No.1

To develop and aceclofenac soft capsule, four preparations with various solubilizers were prepared and their dissolution test was carried out. Among four preparations tested, a preparation with ethanolamine was selected a formula of aceclofenac soft capsule (Clanza S^(™), since it showed the fastest dissolution rate. Bioequivalence of aceclofenac tablet, Airtal^(™)(Dae-Woong Pharmaceutical Co., Ltd.) and aceclofenac soft capsule, Clanza S^(™)(Korea United Pharmaceutical Co., Ltd.) was evaluated according to the guideline of KFDA. Fourteen normal male volunteers (age 20-25 years old) were divided into two groups and a randomized 2×2 cross-over study was employed. After oral administration of one tablet or capsule containing 100 ㎎ of aceclofenac, blood ws taken at predetermined time intervals and the concentration of aceclofenac in plasma wa determined with an HPLC method under UV detector. The pharmacokinetic parameters (C_(max), T_(max) and AUC_(t)) were calculated and ANOVA was utilized for the statistical analysis of parameters using logarithmically transformed AUC_(t), C_(max) and T_(max) between Airtal tablet and Clanza soft capsule were 2.89%, 0.18% and 43.0%, respectively. There were no sequence effects between two formulations in these parameters. The 90% confidence intervals using logarithmically transformed data were within the acceptance range of log(0.8) to log(1.250(e.g.log(0.81) - log(1.23) and log(0.89) - log(1.14)) for AUC_(t) and C_(max), respectively. Thus, the criteria of the KDFA guidelines for the equivalence was satisfied, indicating that Clanza S^(™) soft capsule is bioequivalent to Airtal^(™) tablet.

Effects of Carbon Formation on Catalytic Performance for CO₂ Reforming with Methane on Ni/Al₂O₃ Catalyst: Comparison of Fixed-Bed with Fluidized-Bed Reactors

Han, Young Kyu,Ahn, Chang-Il,Bae, Jong-Wook,Kim, A Rong,Han, Gui Young American Chemical Society 2013 INDUSTRIAL & ENGINEERING CHEMISTRY RESEARCH - Vol.52 No.37

<P>The amount of carbon formed and the H<SUB>2</SUB>/CO molar ratio for the carbon dioxide reforming (CDR) reaction with methane were investigated on Ni/Al<SUB>2</SUB>O<SUB>3</SUB> catalyst using a laboratory-scale fixed-bed reactor and a bench-scale fluidized-bed reactor. A significant suppression of carbon deposition in the fluidized-bed reactor compared with the fixed-bed reactor can be mainly induced from different product gas flow patterns by the continuous circulation of catalysts in oxidizing and reducing regions. This approach also enhances the gasification rate of deposited carbon in an expanded catalyst bed by increasing the amount of water adsorbed. The higher H<SUB>2</SUB>/CO ratio above 1.0 in the fluidized-bed reactor is also attributed to the enhanced gasification rate of deposited carbon precursors. The differences in the conversions of CH<SUB>4</SUB> and CO<SUB>2</SUB> and the H<SUB>2</SUB>/CO ratios in the two reactors are responsible for the different competitive rates of the reverse water–gas shift (RWGS) reaction, the Boudouard reaction, and the gasification of carbon precursors.</P><P><A href='http://pubs.acs.org/doi/suppl/10.1021/ie3028558'>ACS Electronic Supporting Info</A></P>

Axial Gas Dispersion in a Fluidized Bed of Polyethylene Particles

Han,Gui Young,Cho,Hong Il,Chung,Chan Wha,Ahn,Gui Ryong,Kong,Jong Su 한국화학공학회 2000 Korean Chemical Engineering Research(HWAHAK KONGHA Vol.38 No.3

Gas mixing behavior was investigated in a residence time distribution experiment in a bubbling fluidized bed of 0.07 m ID and 0.80 m high. Linear low density polyethylene (LLDPE) particles having a mean diameter of 772 ㎛ and a particle size range of 200-1,500 ㎛ were employed as the bed material. The stimulus-response technique with CO₂as a tracer gas was performed for the RTD study. The effects of gas velocity, aspect ratio (H_o/D) and scale-up on the axial gas dispersion were determined from the unsteady-state dispersion model, and the residence time distributions of gas in the fluidized bed were compared with the ideal reactors. It was found that axial dispersion depends on the gas velocity and aspect ratio of the bed. The dimensionless dispersion coefficient was correlated with Reynolds number and aspect ratio.

Life Science : Anti-Amyloidogenic Effect of Thiacremonone through Anti-Inflamation in Vitro and In Vivo Models

( Gui Hua Lim ),( Young Jung Lee ),( Dong Young Choi ),( Sang Bae Han ),( Jae Kyung Jung ),( Bang Yeon Hwang ),( Dong Chul Moon ),( Young Soo Kim ),( Myung Koo Lee ),( Ki Wanoh ),( Heon Sang Jeong ),( 영남대학교 약품개발연구소 2012 영남대학교 약품개발연구소 연구업적집 Vol.22 No.0

Neuroinflammation is implicated for amyloidogenesis. Sulfur compounds extracted from garlic have been shown to have anti-inflammatory properties. Previously, we have investigated that thiacremonone, a sulfur compound isolated from garlic has anti-inflammatory effects. To investigate thiacremonone`s potential effect on anti-neuroinflammation and anti-amyloidogenesis, 4 week old ICR mice were given different doses of thiacremonone (1, 3, and 10 mg/kg) in drinking water for 1 month and received intraperitoneal injection of lipopolysaccharide (LPS) (250 μg/kg/day) at last 7 days of treatment. Our data show thiacremonone decreased LPS-induced memory impairment, glial activation, pro-inflammatory mediators` expression, and amyloidogenesis. In an in vitro study, we obtained similar results, with thiacremonone (1, 2, and 5 μg/ml) effectively decreased LPS (1 μg/ml)-induced glial activation and inflammatory mediators generation which are implicated in amyloidogenesis. Our data also demonstrated that thiacremonone inhibited LPS-induced amyloidogenesis in cultured astrocytes and microglial BV-2 cells. NF-κB, a critical transcriptional factor regulating not only inflammation but also amyloid-β generation, was inhibited by thiacremonone via blocking of phosphorylation of IκBα in mice brain as well as cultured astrocytes and microglial BV-2 cells. These results indicated that the anti-inflammatory compound, thiacremonone, inhibited neuroinflammation and amyloidogenesis through inhibition of NF-κB activity, and thus could be applied for intervention of inflammation-related neurodegenerative disease including Alzheimer`s disease.