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Masanori Orihara,Kazuki Onji 한국재정학회 2016 한국재정학회 학술대회 논문집 Vol.2016 No.-
Under the Japanese tax system, individual investors whose ownership stakes are at or above a statutory threshold face over 30 percentage points higher dividend tax rates relative to those below the threshold. The April 2003 dividend tax reform created a sharp tax differential across a threshold of 5% ownership share while the October 2011 tax reform reduced the threshold to 3%. We hypothesize that these tax reforms induced individual shareholders to restrict their ownership stakes to levels below these thresholds, and test this hypothesis using an investor-level panel dataset. We find that half of the affected individual shareholders sold stocks to restrict ownership stake, but one-third of these stock sales were nominal in a sense that these transactions took place between shareholders and their personal asset management companies. Our study suggests that dividend taxes may not affect the substance of corporate ownerships at large if tax avoidance strategies are available.
TADA, FUJIMASA,ABE, MASANORI,HIROOKA, MASASHI,IKEDA, YOSHIOU,HIASA, YOICHI,LEE, YOON,JUNG, NAM-CHUL,LEE, WOO-BOK,LEE, HYUN-SOO,BAE, YONG-SOO,ONJI, MORIKAZU D.A. Spandidos 2012 International journal of oncology Vol.41 No.5
<P>Dendritic cells (DCs) are increasingly used as adjuvants for vaccination strategies; however, there has been very little development in DC vaccines for patients with hepatocellular carcinoma (HCC). In this study, we assessed the safety, feasibility and efficacy of a multiple tumor-associated antigen (TAA)-pulsed DC vaccine in 5 patients with advanced HCC. DCs were generated by culturing blood monocytes in the presence of granulocyte macrophage-colony stimulating factor and interleukin-4 for 5 days. The DC vaccine was prepared by pulsing DCs with cytoplasmic transduction peptide-attached α-fetoprotein, glypican-3 and MAGE-1 recombinant fusion proteins and cultivating them in the presence of maturation cocktail. DCs were injected subcutaneously near the inguinal lymph nodes, followed by topical application of toll-like receptor-7 agonist around the injection site. We showed that our DC vaccine was safe and well-tolerated over 6 vaccinations in 5 patients. All 5 patients showed T cell responses against TAAs. Clinical benefit was observed in one of the 5 patients. In conclusion, the feasibility, safety and immune activity of DCs pulsed with TAAs were confirmed in HCC patients. However, clinical response was detected only in one patient. Future trials may consider applying this therapy in a less advanced stage to obtain better clinical responses.</P>