장간막의 염증성 근섬유모세포종 - 1예 보고 -

임성직,김교영,박재훈,김윤화,박용구,이주희,양문호 대한병리학회 1999 Journal of Pathology and Translational Medicine Vol.33 No.9

Mesh형 내부전극을 사용한 2중 원통형 오존발생기의 온도 의존특성

전병준,이상근,송현직,박원주,이광식 영남대학교 공업기술연구소 1999 工業技術硏究所論文集 Vol.27 No.1

Nowadays, environment pollution caused by development of industrial society becomes a serious social problem. So, ozonized gas is suggested as a counter plan against the problem. In this paper, a double cylindrical type ozonizer has been designed and manufactured to improve ozone yield by cooling external electrode. The ozonizer equipped with three electrodes(central, internal and external electrodes) and two gaps. Discharge and ozone characteristics are described in this paper by varying flow rate( Q ) of oxygen suppling gas, temperature of cooling gas and supplied voltage.

조세전략이 원가비대칭성에 미치는 영향

양성직 ( Sung Jig Yang ),김용식(교신저자) ( Yong Shik Kim ),홍용식(공동저자) ( Yong Sik Hong ) 한국회계학회 2016 회계저널 Vol.25 No.3

본 연구는 조세전략이 원가의 비대칭성에 미치는 영향을 검증하였다. 법인세법에 따른 법정세금과 기업이 실제 부담하는 세금의 차이인 조세혜택이 원가의 비대칭성에 미치는 영향을 분석하였다. 또한 경영상황과 법인세율 인하가 조세혜택과 원가의 비대칭성간의 관계에 어떠한 영향을 미치는지 살펴보았다. 본 연구의 분석결과는 다음과 같다. 첫째, 조세혜택과 원가의 비대칭성의 관계에서 조세혜택을 받기 위한 조세전략을 실행하는 기업일수록 매출감소시 총원가, 매출원가, 판매관리비항목에서 원가의 하방경직성이 더 강화된다는 것을 확인하였다. 조세혜택을 받기 위한 연구개발에 지속적으로 투자함으로써 매출이 감소하는 상황에서 원가의 비대칭성이 강화됨을 알 수 있다. 둘째, 조세혜택은 낙관적인 상황보다는 비관적인 상황에서 원가의 하방경직성을 더 강화시킨다는 결과를 확인하였다. 경영자는 비관적인 상황에서도 조세혜택을 지속적으로 받기 위해서 기존 투자를 유지하기 때문에 조세혜택이 원가의 하방경직성에 영향을 미친다. 셋째, 법인세율 인하 직전년도에 조세혜택이 원가의 하방경직성을 더 강화시킨다는 결과를 확인하였다. 법인세율 인하 직전년도에 조세혜택이 경영자로 하여금 추가적인 투자를 유도함으로써 원가의 하방경직성을 전반적으로 강화시킨다. 원가의 비대칭성을 주제로 한 원가회계와 조세전략을 주제로 한 세무학을 접목시킨 본 연구의 결과가 제공하는 시사점은 다음과 같다. 첫째, 조세혜택은 원가의 하방경직성을 강화시키는 요인이 된다. 조세혜택은 대부분 고용 및 연구ㆍ설비투자에 대한 세제혜택이다. 따라서 기업은 조세혜택과 고용 및 연구ㆍ설비투자를 통해서 기업가치를 극대화 할 수 있는 접점을 찾아 최대한도의 조세혜택을 받을 수 있도록 최적의 조세전략을 설계하여 실행해야 할 것이다. 둘째, 조세혜택은 경영상황이 낙관적일 때보다는 비관적일 때 원가의 하방경직성을 더 강화시킨다. 따라서 전반적인 경제침체기에 봉착하더라도 기업이 고용과 설비투자를 늘릴 수 있는 적절한 세제혜택이 제공된다면 고용과 투자감소에 대한 사회.경제적 문제를 일정 부분 해결할 수 있을 것으로 판단된다. 최근 경제가 크게 위축되고 있는 상황에서 기업들은 고정비 성격의 인건비에 매우 민감하기 때문에 정부는 고용에 대한 유인책으로 조세혜택을 적극적으로 활용하는 정책이 필요하다. 마지막으로, 조세혜택은 법인세율 인하 직전연도에 원가의 하방경직성을 더 강화시킨다. 따라서 정부는 법인세율 인하를 검토하면서 동시에 불필요한 세제혜택을 과감하게 중단하는 조세개편을 실시해야 할 것이다. This study investigates the effect of tax strategy on cost asymmetry. It also investigates the effect of business situation and corporate tax rate reductions on the relationship between tax strategy and cost asymmetry. We expect that the difference between tax amount according to corporate tax rate and tax payable after deductions affects cost asymmetry. We use the sample listed on KOSPI and KOSDAQ from 2001 to 2013 to test the effect of tax strategy on cost asymmetry. The tax subsidy advantage is calculated based on average for 3 years, so the samples used in our analysis models are 5,275 firm-year from 2004 to 2013. The results of our study are as follows. First, we find the evidence that the tax subsidy advantages for which the companies perform tax strategy are likely to strengthen the asymmetry of cost behavior (cost stickiness) including TC, CGS, SG&A. Mansfield (1986), Bloom et al.(1999), Lee et al. (2006), and Seo and Lee (2011) document that the companies with the greater tax subsidy advantages are likely to increase R&D expenditures and investments, and Black et al. (2000) and Shin (2000) document that the specific tax deductions are likely to boost new investments activities. It is possible that the future sales are expected to increase when R&D expenditures and new investments increase, which makes the relationship between the tax subsidy advantages and the asymmetry of cost behavior (cost stickiness) stronger. Second, we find the evidence that the tax subsidy advantages are likely to strengthen the asymmetry of cost behavior (cost stickiness) in the pessimistic business condition other than in the optimistic business condition. In the optimistic business condition, it is difficult to reduce costs in the proportion of decrease of sales regardless of the tax subsidy advantages because most of the tax subsidy advantages are related to R&D and investments activities, and managers are likely to sustain R&D and investments activities to benefit from the tax subsidy advantages for the positive future. In the pessimistic business condition, however, it is likely to reduce costs in the proportion of decrease of sales when there are less or no tax subsidy advantages, and it is likely to strengthen the asymmetry of cost behavior (cost stickiness) when there are more tax subsidy advantages. Third, we find the evidence that the tax subsidy advantages are likely to strengthen the asymmetry of cost behavior (cost stickiness) in the previous year of a corporate tax rate reductions because managers would like to benefit from more tax subsidy advantages before a corporate tax rate reduces. However, the asymmetry of cost behavior (cost stickiness) is shown regardless of the tax subsidy advantages and the effect of the tax subsidy advantages on the asymmetry of cost behavior (cost stickiness) is low in other than the previous year of a corporate tax rate reductions. The results of our study that connects cost accounting with the subject of cost asymmetry and tax accounting with the subject of tax strategy provide some implications as follows. First, the tax subsidy advantages are mostly derived from tax deduction related to R&D expenditures and new investments. So, it is necessary for managers to perform optimal tax strategy to benefit the tax subsidy advantages in order to maximize firm value. Second, the tax subsidy advantages strengthen the asymmetry of cost behavior in the pessimistic business condition more than in the optimistic business condition. Therefore, it is necessary that government provides the proper tax subsidy advantages to increase employment and investment even in the period of economic slump. Recently, global economy including Korea goes worse, so if possible, the tax subsidy advantages are good policies to boost R&D expenditures and new investments. Finally, the tax subsidy advantages strengthen the asymmetry of cost behavior in the previous year of a corporate tax rate reductions. Therefore, it is necessary that government considers to stop the unnecessary tax subsidy advantages, as well as to enforce a corporate tax rate reductions because tax incomes of government will drop deeply. The limitations of our study are as follows. We were not able to concretely analyse the reason and which specific tax subsidy advantages affect cost asymmetry because we did not obtain the exact information about the tax subsidy advantages which activities of companies are related to. Recently, companies disclose various information about the tax subsidy advantages, so it is necessary to study which specific tax subsidy advantages affect cost asymmetry in the future.

Expression of Cox-2 in lung cancer

Lim, Sung Jig,Kim, Jung Yeon 인제대학교 백병원 2002 仁濟醫學 Vol.23 No.3

Cox-2는 대장, 췌장, 폐 그리고 두경부의 종양에서 과발현되는 것으로 알려져 있으며, 또한 전이와 국소 침윤과도 관계 있는 것으로 알려져 있다. 저자들은 86 명의 비소세포성 폐암 환자를 대상으로 면역화학적 염색을 이용하여 Cox-2 단백질의 발현을 살펴보았다. 86명의 환자 중에서 59명(68.6%)에서 Cox-2의 발현을 보였다. Cox-2 발현은 성별, 진단명, 분화, 임파절 전이, 흉막 침범, 임파선 또는 혈관 색전등과 같은 임상병리학적인 요소들과는 의미있는 관계가 없었다. 단지 선암에서 진행된 병기(stage)에 따라 Cox-2 발현이 의미있게 증가하는 것으로 나타났다. Cox-2 과발현은 누적 생존율의 감소와 의미있는 관계를 보였으며, 특히 선암에서 뚜렷하였다. Cox-2 의 발현은 비소세포성 폐암, 특히 선암에서, 발생과 예후에 중요한 역할을 하는 것으로 생각된다.

증례 : 두 종류의 항체를 보유한 자가면역성 저혈당 1예

전성완 ( Sung Wan Chun ),이병완 ( Byung Wan Lee ),강은석 ( Eun Seok Kang ),차봉수 ( Bong Soo Cha ),이은직 ( Eun Jig Lee ),임승길 ( Sung Kil Lim ),이현철 ( Hyun Chul Lee ) 대한당뇨병학회 2009 임상당뇨병 Vol.10 No.2

자가항체로 인한 고인슐린성 저혈당증을 특징으로 하는 자가면역 저혈당은 인슐린 자가면역 증후군과 B형 인슐린저항성으로 나뉘며, 서로 다른 임상적 특성을 보인다. 저자들은 glucocorticoid 치료에 반응하지 않는 자가면역성 저혈당증에 대해 두 가지 종류의 인슐린 항체가 함께 존재함을 확인하고 cyclophosphamide 충격요법으로 저혈당이 호전된 73세 여자 환자 증례를 경험하였기에 문헌고찰과 함께 보고하는 바이다. Autoimmune hypoglycemia is rare kind of autoimmune disease caused by either anti-insulin antibodies (insulin autoimmune syndrome, IAS) or anti-insulin receptor antibodies (type B insulin resistance, type-B IR). We experienced an extremely rare case of the IAS accompanied by type-B IR. A 73-year-old woman presented with recurrent severe hypoglycemic symptoms at dawn for one month was admitted to the Severance hospital. She had several medical histories including 30 years of hypertension, 15 years of type 2 diabetes, and 4 years of coronary artery disease before admission. She had never received an insulin injection. Hypoglycemia was diagnosed at 10 hours in the 72-hour fasting test with glucose, insulin, and C-peptide levels of 42 mg/dL, 280.31 μU/mL, and 7.70 ng/mL, respectively. The insulin autoantibody titer was 130 μU/mL and quantitative assay for insulin receptor antibody was positive. Insulinoma was ruled out by imaging techniques and calcium stimulation test. She has no evidence of other diseases associated with altered immunity. Despite of treatment with prednisolone, symptomatic hypoglycemic events persisted at fasting state. Early induction of 300 mg cyclophosphamide therapy resulted in remission of hypoglycemia accompanied by suppressed antibody titer. The changes in autoantibodies might result in alleviation of the symptoms of hypoglycemia and improvement in insulin and C-peptide levels. (Korean Clinical Diabetes J 10:123-128, 2009)

Expression of cyclooxygenase-2 and embryonic lethal abnormal vision-like protein HuR in gallbladder carcinoma /

Do, Sung Im,Kim, Gou Young,Lim, Sung Jig,Kim, Youn Wha 대한병리학회 2010 Journal of Pathology and Translational Medicine Vol.44 No.1

요소호기 검사로 평가한 치료 기간에 따른 Helicobacter pylori 제균율의 분석 : OAC 7, 10, 14 일간 병합요법의 비교

이상우,박동규,김성태,이성준,박재홍,이홍식,김창덕,진윤태,최재현,엄순호,류호상,현진해,박철희,조영직,전훈재,고동욱 대한소화기내시경학회 2001 Clinical Endoscopy Vol.23 No.4

Background/Aims: Efficacy of triple therapy with omeprazole, amoxicillin, and clarithromycin (OAC) for Helicobacter pylori (H. pylori) varies among different geographic regions and patient populations. And, there is no full consensus on how long this treatment should be maintained. We assessed the efficacy of the OAC regimen according to the treatment duration (7, 10 or 14 days) using (13)^C-urea breath test ((13)^C-UBT). Methods: Two hundred fifty five H. pylori positive patients with peptic ulcer were randomly assigned to a OAC (omeprazole 20㎎ b.d., amoxicilln 1.0 g b.d. and clarithromycin 500㎎ b.d.) 7, 10 or 14 days regimen. Eradication of H. pylori was assessed by (13)^C-UBT 4 weeks after the completion of the completion of therapy. Results: 140 male and 115 female (mean age, 51.3) patients were enrolled. The overall eradication rate of H. pylori in each group was significantly higher in OAC 14 days regimen than OAC 7 and 10 days regimen (91.9% in OAC 14 days, 74.4% in OAC 7 days, and 80.2% in OAC 10 days, respectively, p$lt;0.05). Conclusions: The overall eradication rate of H. pylori was highest in OAC 14 days regimen in our study. We have found significant differences in eradication rates with previous reports, using CLO and histology, in Korea. Thus, further studies focusing on the treatment period may be warranted.

Opensees를 이용한 고유치 해석과 진동계측 비교 분석

박상우(Park, Sang-Woo),김승직(Kim, Sung-Jig),윤성원(Yoon, Sung-Won) 대한건축학회 2020 대한건축학회 학술발표대회 논문집 Vol.40 No.2

철근콘크리트 구조물의 지진피해사례 및 분석

김승직(Kim, Sung-Jig) 대한건축학회 2017 建築 Vol.61 No.3

Melting and Casting of Titanium Alloys

Sung, Si Young,Kim, Young Jig Trans Tech Publications, Ltd. 2007 Materials science forum Vol.539 No.-

<P>Over the past decades, a large number of researchers have been trying titanium alloys in an attempt to combine most of their advantages, such as high specific yield strength, good corrosion resistance, excellent fatigue property and biocompatibility by casting route. However, the wide use of titanium alloys casting has been limited, since it is considered as only a near net shape forming process in titanium alloys due to the catastrophic reactivity of molten states, the alpha-case formations and the casting defects. In order to maximize the unique property of titanium alloys casting which are comparable to wrought products and quite often superior, it is necessary to take a close examination of titanium alloys casting procedure. Therefore, the merits and demerits of various melting devices, pouring methods and mold materials will be addressed with regard to improving titanium alloys casting.</P>