해산어와 담수어 신장의 미세구조 비교

김완종,신길상,최준섭 순천향대학교 기초과학연구소 1995 순천향자연과학연구 논문집 Vol.1 No.1

This study was carried out to examine the ultrastructural differences of the kidneys of a marine fish and a freshwater fish by light and electron microscopes. In the case of Carassius carassius, the kidney is characterized by numerous glomeruli. Renal tubule cells are columnar type and their organelles are fully differentiated. In the case of Ditrema temmincki glomeruli and Bowman's capsules are separated each other in the distribution. Renal tubule cells bear short or long microvilli toward the lumen. Invaginations of the cytoplasm at the tubular base are seen and mitochondria are well developed in terms of cristae. There are congested blood cells, particularly nucleated red blood cells, in the kidney of Sebastes inermis, so it is suggested that the organ is related with the hematopoietic function. In conclusion, ultrastructures of the kidneys have been adapted for the marine or freshwater environments.

개불(Ureshis unicinctus) 受精卵의 卵割類型과 形態形成에 關한 硏究

김완종,최준섭,신길상 순천향대학교 기초과학연구소 1995 순천향자연과학연구 논문집 Vol.1 No.2

The present study was carried out to examine the early embryogenesis of Urechis unicinctus in terms of its cleavage pattern and morphogenesis. The first sign of fertilization was the appearance of fertilization membrane, which was 20㎛ in maximum thickness. The cleavage pattern was equal holoblastic in early stage and partial unequal cleavage in later stage. There appeared the cavity in blastula, and then cilia which were derived from the peripheral blastomeres, activated the motility of the larva. Ultrastructures of cleaving zygote included microvilli on free cell surface, numerous nuclear pores of nucleus, well developed rough endoplasmic reticulum, Golgi complex and mitochondria in the cytoplasm. In addition, yolk granules and vesicles were also distributed in the cytoplasm. Cytokinesis was followed by the karyokinesis, through the formation of the cleavage furrow. Morphogenesis of Urechis unicinctus is summarized by the serial equal holoblastic cleavages, the cell movements, and the formations of a blastocoel and cilia.

중증 세균 감염 및 내성균에 대한 Fosfomycin의 치료효과

김찬기,노승무,윤완희,장일성,배진선,손기섭 충남대학교 의과대학 지역사회의학연구소 1991 충남의대잡지 Vol.18 No.1

A Clinical study for the therapeutic effect of Fosfomycin was made in 20 cases with the severe infection and the resistent organisms against the other antibiotics. Fosfomycin was administered intravenously 2-4 gm daily in two divided for an average of 13.1 days. The overall effectiveness was 90% without any significant side effect and the effectiveness for the resistant organisms(13 cases) against the other antibiotics was 84.6%. These results demonstrated that Fosfomycin can be used effectively in the treatment of the severe infection and the resistant organisms against the other antibiotics.

법인세평준화연구의 재고찰

김완섭 경인여자대학 1998 경인논집 Vol.- No.7

The purpose of this paper is to examine whether firms use the indirect tax reduction and exemption(reserve and special depreciation) to smooth corporate income tax. To reduce the risk of tax audit is more important for firms in the long-term. In order to avoid the tax audit, the firms' decision making about coporate income tax would not minimize tax but smooth tax. In some cases, tax smoothing leads to lighter of tax burden in the long-term than tax burden minimization in the short-term. Established hypothesis in order to practice this study is as follows: The firms smooth the corporate income tax using indirect tax reduction and exemption. Wilcoxon matched-pairs signed ranks test is used to test hypothesis. The results of this study indicate that firms use the reserve and special depreciation to smooth corporate income tax. This study examined that tax smoothing tendency is measured by the reserve and special depreciation amounts without identifying corporate managers' intention to set reserve and special depreciation. But the implications of these results suggest that new recognition is offered to information users for corporate income tax reported accounting entity and the problems of tax authorities' operations.

스포츠에 의한 성장기 요추추체종판 장해 분석

김민섭,이종영,이충영,이승훈,임완기,강은균,이종호 한국스포츠리서치 2004 한국 스포츠 리서치 Vol.15 No.2

Apophyseopathy in human growing-up period is divided in three parts, early stage, advancing stage, and ending stage which are analyzed by X-ray test. The tuber of kantenabtrennung, schmorl and rear oxhorn dissociation are one of the these barrier process. We assume that the fracture of apophysis by overusing is the main cause of these barriers.

세무조사제도의 운용에 관한 고찰

김완섭 경인여자대학 2002 경인논집 Vol.- No.9

Taxation is a method that organizations of governmental authority such as the state coercivity transfer a part of the wealth produced within the national economy to meet the financial demands. There is an argument that taxation authorities should have more power in tax investigation and further publicity activities on taxation toward people education are needed. Because there are many problems in exercising powerful tax investigation in reality. Since problems cannot be resolved all at once, it is necessary to review in depth how taxation authorities can improve environmental factors. This study reviews the problems of current tax investigation system in taxation authorities and presents improvement scheme in tax investigation system.

일반외과계의 Ceftriaxone 투여 환자에 대한 임상적 관찰

손기섭,김완식,박혜덕,목우균,최길돈 최신의학사 1987 最新醫學 Vol.30 No.3

대장직장암 환자의 술전 및 술후 혈청 CEA측정의 의의

손기섭,배진선,김인구,장일성,윤완희 충남대학교 의과대학 지역사회의학연구소 1988 충남의대잡지 Vol.15 No.2

This report is a clinical study of the significance of preoperative and postoperative serial check of plasma CEA levels in 36 cases of colorectal cancer who were admitted and treated at the Chungnam National University Hospital from Mar. 1987 to Oct. 1988 and the results were as follows: 1. The positive rate of preoperative CEA level(over 5ng/ml) in colorectal cancer was 58.3% In resection group, positive rate and mean CEA level were 53.6% and 7.6ng/ml respective and in unresection group they were 75% and 36.7ng/ml respectively (p<0.05). 2. The proportion of patients with abnormal CEA level(over 5ng/ml)was 33.3% in Dukes B, 46.2% in Dukes' C and 69.2% in Dukes'D. 3. The proportion of patients with abnormal CEA level(over 5ng/ml) was 25% in wel1.diffe rentiated type, 60.9%in moderately differentiated type and 37.5 % in poorly differentiated type. 4. The recurrence rate after curative resection in preoperative normal CEA(0~2.5ng/ml) group was presumed 0% in borderline(2.6~ 5ng/ml) group was 33.3%, in high(over 5ng/ml) group was 16.7% 5. In 3 patients with postoperative liver metastasis had the highest frequency of elevated level(over 60ng/ml), whereas those with local recurrence had a lower frequency of elevated level. 6, A patient had second look procedure include segmental resection of local recurrence, buthe was dead of peritoneal caricinomatosis several months later.

순손실이 기업규모와 유효세율간의 관계에 미치는 영향 : 정치적 비용가설의 검증

정문현,노현섭,김완섭 釜山大學校 商科大學 1997 釜山商大論集 Vol.68 No.-

Effective Tax Rates(ETR) are a biased proxy of political success because they may contain a factor, losses(LOSS), attributable to firm's operating results and experience rather than to success in the political process. To estimate the indirect effect of LOSS, the path model with two structural equations is built to identify the links between firm size and effective tax rates mediated by LOSS, and the remaining direct link between firm size and effective tax rates. Variables in the structural equations are modeled by a latent-variable approach (measurement model). The path model and the measurement model are estimated by LISREL. The results of the path model indicate that a significant portion of the firm size/tax rate relation was attributable to the indirect effects of the loss. Since loss result mainly from firms' operating characteristics rather than firm's political environment, the use of total effect of firm size on tax rates in previous studies to test the association of firm size and political success may be biased and can lead to improper conclusions.

RAW264.7 세포에서 interferon-r 및 LPS에 의해 유도되는 NO생성에 미치는 TALT-35의 영향

박종일,박경석,김종석,박지훈,윤은진,송경섭,서강식,김훈,윤완희,박승길,임규,황병두 충남대학교 생물공학연구소 2006 생물공학연구지 Vol.12 No.-

TALP-35 purified from human term placenta is known to increase microtubule polymerization and stabilize the polymerized microtubule. To examine the effect of TALP-35 on immune system this study was performed. MTT assay was performed to investigate the effect of TALP-35 on the proliferation of RAW264.7 cells. TALP-35 dose dependently suppress the proliferation of RAW264.7 cells at high concentration (above 1 μM) in unstimulated cells, in case of 10 μM TALP-35 treated cells the suppression was 25% but in stimulated cells it was only 15%. Cosedimentation assay was carried out to investigate whether TALP-35 can bind to tubulin of RAW264.7, monocyte/macrophage lineage of mouse, and polymerize it. TALP-35 polymerize the tubulin of RAW264.7 cells and sedimented in dose-dependent manner. To investigate the effect of TALP-35 on the expression of iNOS protein western blotting was performed. The expression level of iNOS was decreased dose dependently in high concentration of TALP-35 treatment. To examine the activity of iNOS, secreted NO was determined by method based on Griess reaction. Interferon-γ and LPS-stimulated production of NO from RAW264.7 cells was decreased dose dependently above 0.1 μM concentration of TALP-35 and 50% is decreased at 10μM of it. This study shows TALP-35 can control cytokine induced-iNOS expression therefore it might control inflammatory diseases.