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Implications of Liver-Directed Therapy for Postoperative Hepatic Metastasis from Esophageal Cancer
Masayuki Urabe,Koichi Yagi,Shinichiro Shiomi,Tetsuro Toriumi,Yasuhiro Okumura,Yasuyuki Seto 대한심장혈관흉부외과학회 2022 Journal of Chest Surgery (J Chest Surg) Vol.55 No.5
Background: Distant recurrence of esophageal cancer (EC), even after radical resection, is common, and the most frequent site of EC metastasis is the liver. However, a multidisciplinary treatment strategy for postoperative liver metastasis (LM) from EC has yet to be established; in particular, the role of liver-directed therapy (LDT) remains uncertain. We investigated the clinicopathological features and outcomes of patients undergoing post-esophagectomy LM with versus without LDT to explore its therapeutic implications. Methods: Among 624 consecutive patients undergoing R0/R1 esophagectomy for EC, 30 were identified in whom LM had developed as the initial recurrence. Their characteristics were retrospectively reviewed. Results: Six of the 30 subjects underwent LDT for metachronous LM. Five of those 6 also received systemic chemotherapy. A comparison between the 6 LDT and 24 non-LDT cases revealed no significant differences in major clinicopathological and operative factors, except for concurrent metastasis to extrahepatic organs (1/6 vs. 15/24, p=0.044). Twenty-nine of the 30 patients died during the study period, whereas 1 who had received multimodal treatment with LDT remained alive more than 200 months after multiple LM had been detected. Kaplan-Meier analysis for survival after LM demonstrated significantly prolonged survival in LDT cases compared to non-LDT cases treated with systemic chemotherapy alone (p=0.014). Even when the analysis was limited to patients without extrahepatic metastasis, this significant prognostic advantage of LDT was maintained (p=0.047). Conclusion: Multimodal treatment combined with LDT might be beneficial for patients with metachronous LM from EC and should therefore be considered a potential treatment option.
コ一ポレ一トガバナンス·コ-ドのもとでの 役員報酬等に關する稅制改正の動向と課題
占部裕典 ( Urabe Hironori ) 건국대학교 법학연구소 2018 一鑑法學 Vol.0 No.41
我が國企業の役員報酬は固定報酬中心であり、業績連動報酬や株式報酬の割合が低いことが指摘されてきたが、近年、我が國でも、コ一ポレ一トガバナンス·コ一ドの要請等を背景に、法人が中長期的なインセンティブ效果又はリテンショ ン效果を持たせること等を目的として、その役員に多樣な形態の役員報酬を支給する事例が增加しつつある。しかし、わが國の法人稅法では役員報酬(役員)給與の損金算入の要件はきわめて限定的であり、役員給與稅制は業績連動報酬や株式報酬の導入促進等を行うにあたり、ボトルネックになっていた。 そのため、2016年、2017年度稅制改正において、役員給與等の實態と稅制上の損金算入要件との乖離や役員給與等の類型間での不整合の解消が進められた。法人稅法では、この1∼2年に大幅な稅制改正が行われた。2016年度稅制改正により、日本版リストリクテッド·ストックと呼ばれる特定讓渡制限付株式が導入され、さらに2017年度稅制改正においては、役員給與稅制全體に關する、より拔本的な改正が行われ、また、新制度導入から1年を待たずに特定讓渡制限付株式の見直し等もなされた。 本報告は、最近の經營者報酬(役員給與)の稅制改正の動向を解說·檢證するとともに、なお殘された役員給與稅制の課題を檢討するものである。 Remuneration for directors’ or executive officers of Japanese companies is centered on fixed compensation, and it has been pointed out that introduction rates of performance-linked remuneration and stock-based remuneration are low. In recent years, in Japan, in response to the request of corporate governance code, etc., cases are increasing in which corporations pay various official compensation to their directors or officers with the aim of giving incentive effect or retention effect in the medium or long term. However, in Japanese Corporate Tax Law, the requirement for deducting directors’ remuneration is extremely limited, and the directors’ payroll tax system has become a bottleneck in promoting the introduction of performance-linked remuneration and stock-based remuneration. In the tax system r e form in 2016 and 2017, the dissolution between the actual situation of officers’ remuneration etc. and the deductible requirements of taxation and dissolution of inconsistency between types such as executive salary etc. were promoted. In this report, I will explain and verify recent trends in reforming the tax system of directors’ remuneration, and also consider the issues of the remaining directors’ compensation tax system.
Factors Affecting Blood Loss During Thoracoscopic Esophagectomy for Esophageal Carcinoma
Masayuki Urabe,Yu Ohkura,Shusuke Haruta,Masaki Ueno,Harushi Udagawa 대한흉부외과학회 2021 Journal of Chest Surgery (J Chest Surg) Vol.54 No.6
Background: Major intraoperative hemorrhage reportedly predicts unfavorable survival outcomes following surgical resection for esophageal carcinoma (EC). However, the fac- tors predicting the amount of blood lost during thoracoscopic esophagectomy have yet to be sufficiently studied. We sought to identify risk factors for excessive blood loss during video-assisted thoracoscopic surgery (VATS) for EC. Methods: Using simple and multiple linear regression models, we performed retro- spective analyses of the associations between clinicopathological/surgical factors and estimated hemorrhagic volume in 168 consecutive patients who underwent VATS-type esophagectomy for EC. Results: The median blood loss amount was 225 mL (interquartile range, 126–380 mL). Abdominal laparotomy (p<0.001), thoracic duct resection (p=0.014), and division of the azygos arch (p<0.001) were significantly related to high volumes of blood loss. Body mass index and operative duration, as continuous variables, were also correlated positively with blood loss volume in simple linear regression. The multiple linear regression analysis identified prolonged operative duration (p<0.001), open laparotomy approach (p=0.003), azygos arch division (p=0.005), and high body mass index (p=0.014) as independent pre- dictors of higher hemorrhage amounts during VATS esophagectomy. Conclusion: As well as body mass index, operation-related factors such as operative du- ration, open laparotomy, and division of the azygos arch were independently predictive of estimated blood loss during VATS esophagectomy for EC. Laparoscopic abdominal pro- cedures and azygos arch preservation might be minimally invasive options that would potentially reduce intraoperative hemorrhage, although oncological radicality remains an important consideration.
4-Thiazinyl-1235-dithiadiazolyl cation: robustferromagnetic coupling against conformational change
Akihiro Ito,Masashi Urabe,Haruhiro Ino,Kazuyoshi Tanaka 한국물리학회 2005 Current Applied Physics Vol.5 No.2
Quantum chemical calculations employing two-conguration self-cosistent eld theory and density functional theory have beencarried out for a new diradical cation composed of two ring systems, 1,4-thiazine and 1,2,3,5-dithiadiazolyl. These ring systems arecoupled through a central CAN bond, and hence, the free rotation are allowed for this diradical cation. However, the singlettripletenergy splitting has been predicted to be positive for every dihedral angle between two ring systems. Moreover, the cation diradicalwas found to be isoelectronic with trimethylenemethane in the planar conformation. This fact is deeply related with the robustnessof high-spin correlation of the diradical cation..