http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : Kyounghae Kim (검색결과 19 건)
- 무료
- 기관 내 무료
- 유료
-
Kyounghae Kim,Jinkyung Park 한국간호과학회 2021 한국간호과학회 학술대회 Vol.2021 No.10
Aim(s): Due to the physical, psychosocial, and economic consequences of chronic low back pain, it is essential to identify individuals with low back pain at an increased risk of the transition to chronicity and worse functional outcomes. The Orebro Musculoskeletal Pain Screening Questionnaire (OMPSQ) and the StarT Back Screening Tool (SBST) are commonly used screening tools. Yet, little is known about their diagnostic test accuracy. The aim is to evaluate the diagnostic test accuracy (DTA) of the OMPSQ and the SBST through systematic review and meta-analysis. Method(s): We searched the databases of EMBASE, PubMed, and Web of Science in June 2021. Study selection, extraction, and quality assessment using the Quality Assessment of the Diagnostic Accuracy Studies-2 tool were undertaken by two authors independently. We estimated the pooled DTA values by employing a bivariate model and hierarchical summary receiver-operating characteristic curves for data synthesis. Result(s): Of 3,044 records, we identified 17 studies, including 10 employing the OMPSQ and seven using the SBST. The pooled estimates of sensitivity and specificity of the OMPSQ scale for predicting sick leave were 85.1% (95% confidence interval [CI] 73.6%-92.1%) and 61.9% (95% CI 46.9%-74.9%) at cut-off 90, and 68.4% (95% CI 56.7%-78.2%) and 70.5% (95% CI 56.9%-81.2%) at cut-off 105, respectively. The pooled estimates of sensitivity and specificity of the SBST for predicting disability were 53.5% (95% CI 44.7%-62.1%) and 62.8% (95% CI 41.6%-80.0%) at Low vs Medium and High group, and 81.9% (95% CI 69.9%-89.9%) and 26.9% (95% CI 7.9%-61.1%) at Low and Medium vs High group, respectively. Conclusion(s): With the best evidence of the DTA of the SBST and OMPSQ, the OMPSQ is a reliable and useful tool to predict sick leave from low back pain and the SBST is useful for predicting disability due to low back pain.
-
-
-
Action Models of Polydnaviral Factors in Translational Control
Kyoungha Han,Yonggyun Kim 한국응용곤충학회 2009 한국응용곤충학회 학술대회논문집 Vol.2009 No.05
Viruses employ host translational machinery to synthesize their own proteins while negatively controling host protein translation. Endoparasitoid wasp (Cotesia plutellae) parasitizes young larvae of the diamondback moth (Plutella xylostella) larvae and possesses at least 27 genome segments. Two viral genes (CpBV15α and CpBV15 β) were obtained from cDNA library of the parasitized larvae showing no homology with any known polydnaviral genes. The parasitized larvae did not produce storage protein 1 (SP1) among at least three polypeptides (SP1, SP2, and SP3) at the stage of polydnaviral CpBV15β synthesis. When CpBV15β protein, which was expressed in Sf9 cells, was incubated with fat body isolated from nonparasitized larvae, SP1 synthesis was markedly inhibited. In vitro translation of mRNAs from nonparasitized larvae using rabbit reticulocyte lysate with CpBV15β significantly resulted in inhibition of SP1 synthesis, suggesting a negative role of CpBV15β in host protein synthesis.
-
-
의류매장의 디지털 사이니지 속성과 콘텐츠 유형이 몰입에 미치는 영향
지경하 ( Kyoungha Ji ),김한나 ( Hanna Kim ) 한국의류학회 2018 한국의류학회지 Vol.42 No.5
This study analyzes and categorize the types of digital signage content using the case study method as well as explores the moderating effects of digital signage content in the relationship between digital signage attributes and consumer’s flow using the empirical study method. For a case study, the total of 38 fashion brands, including 10 designer brands, 14 sports and outdoor brands, 6 casual brands and 8 SPA brands were investigated. For an empirical study, the virtual store with two types of digital signage contents was developed. Then, the online survey was conducted with 20s to 40s respondents and a total of 544 responses were analyzed using SPSS 24.0. The study results were as follows. First, digital signage in fashion store were categorized into four types by its content; brand-centric type, product-centric type, compound type, and promotional type. Second, digital signage consists of three attributes such as attractiveness, informativity, and entertainment. Third, the results showed that attractiveness and entertainment had a significant effect on consumer's flow. The type of digital signage content was also shown to moderate the influence of attractiveness and consumer's flow.
-
-
김경하(KyoungHa Kim) 한국국제조세협회 2016 조세학술논집 Vol.32 No.1
Islamic finance showed the largest growth in the international financial markets since the global financial crisis in 2008. Islamic finance complies with Islamic law(Sharia), which include avoiding transactions of interest called riba, excessive risk taking called gharar and speculative activities called maysir. In Korea, Islamic finance had been attempted to introduce by submitting an Amendment of『The special tax treatment control law』to the National Assembly. However, the introduction failed due to the controversy over the government"s favoring Islamic finance and the opposition of Christians and has been no progress for the long time. With the growing demand for Islamic finance, many non-Islamic countries as well as Islamic countries are beginning to amend or adopt their domestic related laws and system for better using Islamic finance. Considering the continuing growth of Islamic finance, Islamic finance will be alternative system to conventional finance. Thus our government should actively revise the legislation to adopt Islamic finance. Islamic financial instruments are designed to earn profits in return for the transactions which accompany with services and real assets instead of transactions of interest. Tax issues related to Islamic financial instruments are mainly the characterization of the income derived from those instruments. Two approaches can be adopted in this respect. A legal approach based on the form of the contract of transaction, and an economic approach based on the economic substance of the contract of transaction. There has adopted an economic approach in most countries, which introduce Islamic finance. Those countries comprehensively define Islamic financial instruments focusing on the structure of those instruments, and prescribe the income derived from certain Islamic financial products deal with interest by law. To successfully adopt Islamic finance in our country, it must first be understood which Islamic financial instruments just are not different from conventional financial instruments although the characterization of Islamic financial instruments is designed differently according to Islamic law(Sharia). Current tax law regulating the principle of substantial taxation focuses on the economic substance. Therefore, considering the essence of Islamic finance that generates profits in indirect forms, the taxation of Islamic financial instruments based on an economic approach is more reasonable. Also it is necessary to define "alternative finance arrangements" meaning Islamic financial instruments instead of specifying the terms of Islamic financial instruments directly. Then, most Islamic financial instruments can be carried for tax purposes consistently. It will enable to treat Islamic financial instruments for tax purposes clearly to have special regulation which defines the characterization of the income derived from those instruments if necessary. In addition, tax neutrality must be considered significantly when the tax treatment of Islamic finance is reviewed. Accordingly it is necessary to establish provisions adjusting the double tax occurring in the process of purchase and repurchase of assets for tax neutrality. If not, Islamic financial instruments which are additionally taxed more than conventional financial instruments will be noncompetitive. Compared to the existing studies associated with Islamic finance, this study is significant as it reviews the tax treatment of Islamic finance. Moreover, the study bears differentiated meaning as it also identifies the tax treatment of Musharaka, Mudaraba and Murabaha which are hardly being reviewed in previous studies.
-
외국과 우리나라의 주식 배당소득과 양도소득 간 세제중립성 비교·연구
김경하(Kim, Kyoungha) 한국국제조세협회 2018 조세학술논집 Vol.34 No.3
우리나라의 현행 과세제도는 주식 배당소득과 양도소득 간 세제중립성이 매우 낮다고 평가할 수 있다. 세제중립성이란 조세가 경제의 흐름 즉, 의사결정을 왜곡하지 않아야 한다는 것, 경제 주체들의 의사결정에 대하여 똑같이 과세하는 것을 말한다. 다른 소득에 비하여 소득의 이동성이 매우 크다고 할 수 있는 주식 배당소득과 양도소득의 경우, 세제중립성에 따라 투자자의 의사결정에 변동을 초래할 수 있으므로 세제중립성이 특히 중요하다. 반면에 외국의 주식의 배당소득과 양도소득 과세제도를 살펴보면, 자본소득으로 분류되는 주식 양도소득을 통상소득으로 분류되는 배당소득과 차별하여 과세하던 것에서 벗어나 두 소득을 과세상 동등하게 취급하려는 추세에 있다. 본 연구의 목적은 외국의 입법례에 나타난 주식 배당소득과 양도소득 간 세제중립성을 검토하고 우리나라와 외국의 양 소득 간 세제중립성을 비교하여 봄으로써, 우리나라의 양 소득 간 세제중립성을 제고할 수 있는 방안을 제시하는 데 있다. 주식의 배당소득과 양도소득에 대한 일관성 있고 통일화 된 과세체계를 구현하는 방안으로서, ‘포괄금융소득’ 개념을 도입하고 포괄금융소득에 대하여 동일한 방법으로 과세하는 방안을 제시한다. 구체적인 과세방법으로 포괄금융소득에 대하여 종합과세 하는 방안과 포괄금융소득에 대하여 단일세율로 분류과세 하는 방안으로 나누어 세제 개선방안을 마련한다. 또한 각 개선방안의 장․단점을 검토하여 세제중립성 제고 측면에서 가장 바람직한 대안이 무엇인지 평가해 본다. The tax neutrality of the current tax system in South Korea is perceived as very low in relation to dividend income and capital gains. Tax neutrality refers to a tax system which does not distort the flow of economy. In other words, a system is tax neutral when taxes are equivalently imposed regardless of the decisions of market participants. Tax neutrality focuses on the distortion of decisions that are made before shareholders’ investment judgements. It is very important to maintain tax neutrality in respect of dividend income and capital gains because they can be transferred more easily than other income. Foreign countries tend to treat dividend income and capital gains equally these days, although taxation on them was different in the past. The purpose of this paper is to suggest how tax neutrality can be improved by reviewing the foreign taxation systems in relation to dividend income and capital gains from stocks, and comparing them to the Korean taxation system. It presents different improvement measures for tax neutrality based on a new tax system, which involves introducing “comprehensive financial income” and applying global taxation or scheduler taxation methods. After evaluating the pros and cons of each method, this study suggests the most desirable measure for enhancing tax neutrality.
-
ScienceON연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
