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        Characterizing How Acidic pH Conditions Affect the Membrane-Disruptive Activities of Lauric Acid and Glycerol Monolaurate

        Valle-Gonzá,lez, Elba R.,Jackman, Joshua A.,Yoon, Bo Kyeong,Park, Soohyun,Sut, Tun Naw,Cho, Nam-Joon American Chemical Society 2018 Langmuir Vol.34 No.45

        <P>Fatty acids and monoglycerides are single-chain lipid amphiphiles that interact with phospholipid membranes as part of various biological activities. For example, they can exhibit membrane-disruptive behavior against microbial pathogens on the human skin surface. Supported lipid bilayers (SLBs) provide a useful experimental platform to characterize these membrane-disruptive behaviors, although related studies have been limited to neutral pH conditions. Herein, we investigated how lauric acid (LA) and glycerol monolaurate (GML) interact with SLBs and cause membrane morphological changes under acidic pH conditions that are representative of the human skin surface. Although LA induces tubule formation under neutral pH conditions, we discovered that LA causes membrane phase separation under acidic pH conditions. By contrast, GML induced membrane budding in both pH environments, although there was more extensive membrane remodeling under acidic pH conditions. We discuss these findings in the context of how solution pH affects the ionization states and micellar aggregation properties of LA and GML as well as its effect on the bending stiffness of lipid bilayers. Collectively, the findings demonstrate that solution pH plays an important role in modulating the interaction of fatty acids and monoglycerides with phospholipid membranes, and hence influences the scope and potency of their membrane-disruptive activities.</P> [FIG OMISSION]</BR>

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        A Case Study of International Tax Planning on a Hotel Construction and Management in Chile, through a Joint Venture of Korean and Venezuelan Partners

        Jaime del Valle,Juan Castillo,정규언 한국세무학회 2009 세무와 회계저널 Vol.10 No.2

        The purpose of this study is to provide both the tax consequences in Korea, Venezuela and Chile of the investment in a hotel construction and management project to be made in Chile by X Co. and Y Construction through a joint venture, as well as advice as to the most tax efficient structure for such investment. We recommend that the Joint Venture be incorporated under the Laws of the Republic of Ireland mainly for the following three reasons: (i) Chile has a Double Tax Convention in force with Ireland, according to which the profits of a resident of Ireland may be taxed in Chile but only the amount attributable to a PE, (ii) Ireland has a Double Tax Convention with Korea which allows beneficial tax rates when distributing dividends to Korea, and (iii) the Irish income tax rate for corporations (12.5%) and the withholding income tax on dividends (20%) are lower than the tax rates of other comparable jurisdictions; therefore this arrangement would allow X Korea and Y Venezuela to credit fully the income tax paid in Ireland. We may summarize the main tax aspects of the proposed transactions as follows: First, the $12 million dollars paid by the Investors to the Irish corporation (Joint Venture) shall not be taxed in Chile because the Joint Venture would not have a PE in Chile according to the Chile-Ireland Double Tax Convention. No withholding will be made in Chile in connection with this payment. Second, the Joint Venture will be taxed in Ireland on the $12 million gross income received from the Investors. The Joint Venture will be able to deduct the design and construction payments of $4 and $6 million, respectively. Third, the Joint Venture will distribute the net profit ($2 million) through dividends. The dividends paid to Y Venezuela will be subject to a 20% withholding tax in Ireland, and the dividends paid to X Korea will be subject to a withholding tax at a reduced rate of 10% because of the Double Tax Treaty entered into by Ireland and Korea. Fourth, Dividends paid by the Joint Venture shall be subject to taxation in Venezuela at a 34% flat income tax rate and in Korea at a 22% income tax rate, respectively. X Korea will credit both the withholding tax on dividends imposed in Ireland and the foreign tax deemed paid (indirect foreign tax credit). Y Venezuela shall fully credit the tax paid in Ireland. The purpose of this study is to provide both the tax consequences in Korea, Venezuela and Chile of the investment in a hotel construction and management project to be made in Chile by X Co. and Y Construction through a joint venture, as well as advice as to the most tax efficient structure for such investment. We recommend that the Joint Venture be incorporated under the Laws of the Republic of Ireland mainly for the following three reasons: (i) Chile has a Double Tax Convention in force with Ireland, according to which the profits of a resident of Ireland may be taxed in Chile but only the amount attributable to a PE, (ii) Ireland has a Double Tax Convention with Korea which allows beneficial tax rates when distributing dividends to Korea, and (iii) the Irish income tax rate for corporations (12.5%) and the withholding income tax on dividends (20%) are lower than the tax rates of other comparable jurisdictions; therefore this arrangement would allow X Korea and Y Venezuela to credit fully the income tax paid in Ireland. We may summarize the main tax aspects of the proposed transactions as follows: First, the $12 million dollars paid by the Investors to the Irish corporation (Joint Venture) shall not be taxed in Chile because the Joint Venture would not have a PE in Chile according to the Chile-Ireland Double Tax Convention. No withholding will be made in Chile in connection with this payment. Second, the Joint Venture will be taxed in Ireland on the $12 million gross income received from the Investors. The Joint Venture will be able to deduct the design and construction payments of $4 and $6 million, respectively. Third, the Joint Venture will distribute the net profit ($2 million) through dividends. The dividends paid to Y Venezuela will be subject to a 20% withholding tax in Ireland, and the dividends paid to X Korea will be subject to a withholding tax at a reduced rate of 10% because of the Double Tax Treaty entered into by Ireland and Korea. Fourth, Dividends paid by the Joint Venture shall be subject to taxation in Venezuela at a 34% flat income tax rate and in Korea at a 22% income tax rate, respectively. X Korea will credit both the withholding tax on dividends imposed in Ireland and the foreign tax deemed paid (indirect foreign tax credit). Y Venezuela shall fully credit the tax paid in Ireland.

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        When Hallyu Meets Argentina's Open TV Perceptions, Awareness, and Behavior Change of Hallyu Fans in the Aftermath of K-drama Viewing

        Maria del Valle Guerra,Palua Fernandez 지역사회학회 2017 지역사회학 Vol.18 No.2

        Not so long ago, the Hallyu was able to reach the Argentinian public in an opposite way to the one witnessed in Asia. In Asia, as it is usually accepted, TV dramas started the Korean Wave and then gave way to K-pop, while in Argentina, K-pop was first a success and then gave way to TV dramas. In 2014, K-pop was heavily promoted in Argentina’s open TV when a popular local TV program showcased K-pop songs and choreographies based on the genre. TV dramas did not share the same fate, since during 2015 only one program was broadcast, exclusively on cable TV. In 2016, however, three Korean TV dramas ("Stairway to Heaven", "My Love from the Stars" and "Angel Eyes") were broadcast on Argentina’s open TV through Channel 11 (Telefe), captivating a new audience and generating comments and impressions on viewers who were facing this new and unusual product. As a way of contributing to the analysis of Hallyu exchanges globally, this paper presents an introduction of how television and dramas work in Argentina – departing from Argentina’s cultural heritage itself with the aim of understanding the process and aftermath of K-dramas in Telefe, their effects on the Argentinian audience and TV market, and changes identified regarding the image of what is perceived as “Korean” locally.

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        A Graphical Probabilistic Representation for the Impact Assessment of Wind Power Plants in Power Systems

        Omar Beltran Valle,Rafael Peña Gallardo,Juan Segundo Ramirez,David Wenzhong,Eduard Muljadi 대한전기학회 2020 Journal of Electrical Engineering & Technology Vol.15 No.5

        Traditional methods used for the analysis and design of power systems, like power fl ow studies (PFS), do not consider any uncertainties. For example, when there is a high penetration of wind power plants (WPPs), whose raw material is intermittent. In this paper is proposed a graphical probabilistic representation (GPR) based on multi-objective performance index (MPI) to assess the impact of the WPPs penetration in power systems. This representation is applied to the southeastern network of Mexico, where there is increasing penetration of WPPs. Besides, a comparative study is presented, with and without a static var compensator (SVC) device connected to the mentioned network, to evaluate the eff ects of shunt compensation in the point of common coupling (PCC) with WPPs. The results of this comparison are discussed using the GPR proposed. The results show that GPR can be utilized as a useful tool to represent a considerable amount of information in a clear, compact, and single visual representation

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        왜 자본주의는 이용 가능한 모든 노동력을 활용하지 않을까?

        알레한드로 바예 바에사(Alejandro valle baeza) 경상대학교 사회과학연구원(마르크스주의 연구) 2008 마르크스주의 연구 Vol.5 No.4

        개발도상국에서의 축적은 선진국의 그것과는 다르다. 왜냐하면 낮은 생산성이 이용 가능한 노동력을 흡수하는 데 필요한 자본구성을 높임으로써 축적에서 또 다른 문제를 야기하기 때문이다. 이 문제는 수입재(imported goods)의 가치와 가격이 어떤 연관을 갖는지에 대한 분석을 필요로 한다. 개도국은 많은 생산수단들을 수입하기 때문이다. 나는 매우 분명하고도 흥미로운 결과를 발견했다. 특정 국가에서 생산되지 않은 수입재는 세계 가치뿐 아니라 환율에 의해 정해진 국내 가치도 갖는다는 점이다. 이 글에서 연구하는 국가들의 생산성이 세계 생산성보다 낮다면 PPP(구매력 지수)로 측정한 국내 가치는 세계 가치보다 높을 것이다. ??To accumulate in a developing country is different than in industrialized countries, because lessened productivity brings extra problems for the accumulation by increasing the composition of capital necessary to absorb the available volume of labor force. This problem required the analysis of the relationship between value and price of imported goods, because many of the means of production are imported by developing countries. I find a clear and interesting outcome. The imported commodities that are not manufactured in a given country have a world value and can only have an assigned national value established by the exchange rate, and if this is from the PPP, this assigned value will be higher than the world value if the productivity of the studied country is lower than the world productivity in the products it trades.

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        Bone health after RRBSO among BRCA1/2 mutation carriers: a population-based study

        Helena Abreu do Valle,Paramdeep Kaur,Janice S. Kwon,Rona Cheifetz,Lesa Dawson,Gillian E. Hanley 대한부인종양학회 2022 Journal of Gynecologic Oncology Vol.33 No.4

        Objective: Examine the risks of fractures and osteoporosis after risk-reducing bilateral salpingo-oophorectomy (RRBSO) among women with mutations. Methods: In this retrospective population-based study in British Columbia, Canada, between 1996 to 2017, we compared risks of osteoporosis and fractures among women withmutations who underwent RRBSO before the age of 50 (n=329) with two age-matched groups without known mutations: 1) women who underwent bilateral oophorectomy (BO) (n=3,290); 2) women with intact ovaries who had hysterectomy or salpingectomy (n=3,290). Secondary outcomes were: having dual-energy X-ray absorptiometry (DEXA) scan, and bisphosphonates use. Results: The mean age at RRBSO was 42.4 years (range, 26–49) and the median follow-up for women with mutations was 6.9 years (range, 1.1–19.9). There was no increased hazard of fractures for women with mutations (adjusted hazard ratio [aHR]=0.80; 95% confidence interval [CI]=0.56–1.14 compared to women who had BO; aHR=1.02; 95% CI=0.65–1.61 compared to women with intact ovaries). Among women who had DEXA-scan, those with mutations had higher risk of osteoporosis (aHR=1.60; 95% CI=1.00–2.54 compared to women who had BO; aHR=2.49; 95% CI=1.44–4.28 compared to women with intact ovaries). Women with mutations were more likely to get DEXA-scan than either control groups, but only 46% of them were screened. Of the women withmutations diagnosed with osteoporosis, 36% received bisphosphonates. Conclusion: Women with mutations had higher risk of osteoporosis after RRBSO, but were not at increased risk of fractures during our follow-up. Low rates of DEXA-scan and bisphosphonates use indicate we can improve prevention of bone loss.

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