조세순응성향과 조세회피행위에 관한 연구 : 봉급생활자와 자영업자를 중심으로 Focus on salaried employees and self-employed business people

李良玄,崔林洙 중앙대학교 산업경영연구소 1997 산업경영연구 Vol.6 No.1

The purpose of this study was to analyze factors influencing taxpayers'propensity to comply tax and tax evasion behavior, and to test if taxpayers' propensity to comply tax influences taxpayers' tax evasion behavior as a mediating variable. Pearson Correlation Analysis showed that almost tax ethical variable and taxpayer knowledge variable were significantly and positively related to tax propensity to comply tax, but on the contrary almost tax institutional variable and socio-cultural variable were significantly and negatively related to tax propensity to comply tax. Multiple Regression Analyses revealed that almost tax ethical variable and taxpayer knowledge variable emerged as significant positive predictors for propensity to comply tax, however almost tax institutional variable and socio-cultural variable were significant negative ones for propensity to comply tax. Logistic Regression Analyses showed almost tax ethical variable, tax psychological variable and propensity to comply tax variable to be significant negative predictors of taxpayer' tax evasion behavior, but almost tax institutional variable and taxpayer knowledge variable to be significant positive predictors of taxpayers' tax evasion behavior. And Logistic Regression Analyses also revealed that propensity to comply tax variable acted as a mediator variable between tax ethical variable, tax institutional variable, tax psychological variable, taxpayer knowledge variable, and socio-cultural variable and taxpayers' tax evasion behavior.

병리검사 처방오류 개선 시스템 구축

이현임,최영진,구숙희,양승주,김병로,김묘정,신일근,신미옥,서임선 한국의료QA학회 2006 한국의료질향상학회지 Vol.13 No.2

문제: 조직병리검사의 처방이 복잡하고 전문화됨에 따라 오류처방이 빈번하게 발생되고 이를 해결하기위한 프로세스가 복잡하여 부서간의 갈등과 업무의 가중, 또한 병원 수입 감소가 초래되었다. 목적: 발생된 오류처방의 유형과 발생율, 오류처방을 해결하기 위한 프로세스를 파악하여 이에 대한 문제점을 개선하여 업무의 효율성과 관련부서간의 부가업무 감소와 갈등해소, 더불어 병원수익을 향상시키는 것에 목표를 두고 활동하였다. 의료기관: 서울시에 소재한 종합병원 질 향상 활동: 조직병리검사 처방의 오류처방 발생 원인과 유형, 발생율을 조사하여 원인을 파악하고 개선을 위한 프로세스를 구축하여 질 향상을 도모하였다. 개선효과: 수술실에서 의뢰한 외과 입원환자의 일반조직병리검사 오류율은 개선 전 7.8%에서 개선 후 3.5%, 동결절편조직검사 오류율은 개선 전 28.6%에서 개선 후 0%로 이전보다 모두 개선되었다. 또한 수술실 간호사의 업무 만족도는 일반조직병리검사의 처방시 95%, 동결절편조직검사 처방시 90%로 높은 만족도를 보였다. 단 병리과의 경우 업무가 증가됨에 따라 초과근무시간이 증가하였다.

지역별 납세요인 인지도에 관한 연구

李良玄,崔林洙 중앙대학교 산업경영연구소 2001 산업경영연구 Vol.10 No.1

To analyze taxpayers’perceptions regarding tax payment factors among regions, this study examines factors influencing taxpayers’tax evasion. such as, tax ethical, tax institutional, tax psychological, knowledge, and socio-cultural factors. Then, the following hypotheses are tested: (1) the characteristics of provinces(COP), (2) the characteristics of rural and urban communities(CRU), and (3) the correlation between COP and CRU have relations to taxpayers’perceptions regarding tax payment factors. A simple factorial analysis of variance(ANOVA) shows that there is no difference among regions regarding tax ethical factor. But there are significant differences in tax institutional factor among COP, in tax psychological factor among the correlation between COP and CRU, in knowledge factor among CRU, and in socio-cultural factor among COP at the level of 0.01, 0.05, 0.01, and 0.01, respectively. And the analysis shows that the taxpayers of Kyeongsang-Do in tax institutional factor, urban community in knowledge factor, and Kyeongsang-Do in socio-cultural factor, respectively, have more negative attitudes than any other related region(s). The result, however, shows that there is no great difference among regions regarding tax payment factors. Further, this result is more obvious in CRU than in COP. Accordingly, we can conclude that regionalism has existed though, taxpayers have the homogeneous perceptions regardless of regions.

位相的 解析에 依한 韓國住居의 原型 硏究

宋容浩,李鍾國,任亮彬 충남대학교 공업교육연구소 1984 論文集 Vol.7 No.2

In this paper, it is aimed to study the architype of Korean houses with topological analysis. So, first, the meaning & rationality of topological analysis on houses is discussed. Second, the traditional houses devided into Minka & Banka(Korean houses name of low & high society's) are analyzed. Third, the modem houses built since 1970 are analyzed, too. And last, hoses of both traditional ones and modern ones are interpretated comparatively. Conclusionally, the fact that architype of Korean houses comes from Minka is verified.

산업단지 및 일반생활 지역의 공기 중 톨루엔에 대한 개인노출 및 생체시료의 상관성 분석

이병준(Byoungjun Lee),허 정(Jung Heo),정다영(Dayoung Jung),김순신(Sunshin Kim),류현수(Hyeon-Su Ryu),최민지(Min-Ji Choi),솨이지엔페이(Jian-Fei Shuai),임성국(Sung-Guk Im),양원호(Wonho Yang) 한국환경보건학회 2017 한국환경보건학회지 Vol.43 No.4

Objectives: The purpose of this study was to assess the correlation relationship between personal exposure and urinary hippuric acid in biological monitoring for airborne toluene in an industrial complex and in general environments. Methods: Personal exposure to toluene and its metabolite, hippuric acid, in urine were simultaneously measured in occupational environments area near an industrial complex and in general environments. The study subjects were divided into three types: 137 workers who use organic solvents in the workplace, 210 residents living near a dyeing industrial complex, and 379 residents living in general environments. The toluene exposures of workers and residents were measured by a passive sampler for four days. The urine of participants was sampled when the passive samplers of personal exposure were collected. Results: The toluene and hippuric acid concentrations of workers were the highest, followed by the concentrations of residents living near a dyeing industrial complex and residents living in general environments. The coefficient of correlation between the concentrations of toluene and hippuric acid among workers was 0.749 (p<0.01) in the workplace. On the contrary, correlations between the concentrations of toluene and hippuric acid among residents living near a dyeing industrial complex and residents living in general environments were all not significant. The relationship between the concentrations of hippuric acid and toluene in three types could be described by the exponential growth model. Conclusions: This study analyzed the relationships between toluene exposure and the concentrations of hippuric acid in urine in high, middle, and low exposure environments, and could be described by the exponential growth model.

간호실무에서 신봉이론(Espoused theories)에 대한 탐색적 연구

서문자,김혜숙,이은희,박영숙,조경숙,강현숙,임난영,김주현,이소우,조복희,이명하,지성애,하양숙,손영희,권성복,김희진,추진아 성인간호학회 2001 성인간호학회지 Vol.13 No.1

As a nursing practice involves nurses' actions in a specific context of health care, this study has focused on exploring the espoused theories in nursing practice within the action science perspectives, Espoused theories are the belief, principles, and rationale expressed by the practitioner as guiding her/his actions in a situation of practice. The data were analysed qualitatively and 25 elements of espoused theories of nursing action were identified and clustered into 6 categories. The 25 elements of espoused theories are as follows: The clinical nurse worked in wholistic and individual nursing, focussed on the patient's needed, comfort and supportive nursing (5 theories of nursing goal) ; excellent skills, knowledge based, assessment and data collection, explaining, educating or a scientific basis(6 theories of nursing intervention): advocacy, value oriented, treatment, account- ability and commitment(4 theories of nursing ethics) ; human respect. partnership, trust(3 theories of patient-nurse relationship) : knowledgable, accumulated clinical experiences and personally lived experiences. positive perspectives(4 theories of nurse), role of intervention. rewarding peer relationship(3 theories of situations) The above mentioned espoused theories are similar to that of nursing textbooks which students learned through basic nursing education and almost the same as the Acts ofa Nurse in Korean. However, we are doubtful whether nurses actually do as they think. Therefore. it is recommended to review the theories-in-use in order to and any discrepancies between the espoused theories and the reality of nursing actions

Mito-Tempo Can Protect Against the Allergic Airway Inflammation through Reducing Mitochondrial ROS Generation

( So Ri Kim ),( Yong Chul Lee ),( Dong Im Kim ),( Yang Keun Rhee ),( Heung Bum Lee ),( Seoung Ju Park ),( Chi Ryang Chung ),( Seung Yong Park ),( Mi Ran Kang ) 대한결핵 및 호흡기학회 2012 대한결핵 및 호흡기학회 추계학술대회 초록집 Vol.114 No.-

Oxidative stress is well known to be implicated in the development of asthma. The mitochondrial respiratory chain is a major site of intracellular reactive oxygen species (ROS) generation and, at the same time, an important target for the damaging effects of ROS. Mito-Tempo is a specific mitochondrial ROS inhibitor and it is known to be associated with opening of mi-tochondrial permeability transition pore and inhibition of cell necroptosis or apoptosis. However, there is little information on the protective effects of Mito-Tempo on the inflammatory airway disorders including bronchial asthma and its acute exacerbation. We investigate the effects of Mito-tempo on the allergic airway inflammation and hyperresponsiveness using the mice sensitized with OVA and LPS and then challenged with OVA (OVALPS-OVA mice). The OVALPS-OVA mice showed the typical features of neutrophilic asthma; increased airway inflammatory cells, the pathologic changes, the increased levels of Th2 cytokines in lungs of OVALPS-OVA mice, increased mitochondrial ROS generation, and increased bronchial hyperresponsiveness. Interestingly, we found that in OVALPS-OVA mice, Mito-Tempo, a novel mitochondrial targeting agent significantly reduced the increases in inflammatory cytokines, mitochondrial ROS generation, airway inflammation, and bron-chial hyperresponsiveness. These findings indicate that mitochondrial dysfunction including oxidative damage may be im-plicated in the pathogenesis of bronchial asthma and provide the therapeutic potential of a mitochondrial targeting agent, Mito-Tempo, for bronchial asthma.

The Relationship between Mitochondrial ROS and ER Stress in Allergic Airway Diseases

( So Ri Kim ),( Yong Chul Lee ),( Dong Im Kim ),( Mi Ran Kang ),( Yang Keun Rhee ),( Heung Bum Lee ),( Seoung Ju Park ),( Chi Ryang Chung ),( Seung Yong Park ),( Hee Jung Kim ) 대한결핵 및 호흡기학회 2012 대한결핵 및 호흡기학회 추계학술대회 초록집 Vol.114 No.-

Mitochondria and the Nox family of NADPH oxidase are the two major sources of reactive oxygen species (ROS) that are induced by external stimuli, and the mitochondria respiratory chain is considered as an important site of ROS production within most cells. Recent evidence has demonstrated that various biological stimuli increase accumulation of unfolded or mis-folded proteins in ER lumen, which is referred to as "ER stress". Moreover, these various pathologic stimuli have been reported to provoke oxidative stress as well as ER stress. In this study, we used the mice sensitized with OVA and LPS and then challenged with OVA (OVALPS-OVA mice) for elucidation of the relationship between mitochondrial ROS and ER stress in bronchial asthma. The OVALPS-OVA mice showed that the expression of ER stress markers and the protein levels of un-folded-protein response (UPR)-related marker in lung tissues were significantly increased after OVA challenge. In addition, we visualized the localization of mitochondrial ROS in BAL cells isolated from OVALPS-OVA mice using confocal microscopy; the significant increase in mitochondrial ROS in BAL cells was observed after OVA challenge. Our results also showed that Necrox-5 or 4-PBA significantly reduced the increases in ER stress, mitochondrial ROS, inflammatory cytokines, airway in-flammation, and bronchial hyperresponsiveness. These findings suggest that mitochondrial ROS and ER stress plays an im-portant role in the induction and maintaining allergic airway diseases synergistically.

Enhanced bone formation by controlled growth factor delivery from chitosan-based biomaterials

Lee, Jue-Yeon,Nam, Sung-Heon,Im, Su-Yeon,Park, Yoon-Jeong,Lee, Yong-Moo,Seol, Yang-Jo,Chung, Chong-Pyoung,Lee, Seung-Jin 梨花女子大學校 藥學硏究所 2002 藥學硏究論文集 Vol.- No.11

For the pulpose of obtaining high bone forming efficacy. developlment of chitosan was attempted as a tool useful as ascaffolding device. Porous chitosan matrices, chitosan-poiy(L-lactide) (PLLA) composite matrtices and chitosan coated onPLLA matrices were dealt with in this research. Porous chitosan matrix was fabricated by freeze-drying and cross-linkingaqueous chitosan solution. Porous chitosan matrix combined with ceramics and constituents of extracellular matrices wereprepared and examined for their bone regenerative potential. Composite porous matrix of chitosall-PLLA was prepared bymixing polyiactide with chitosan and freeze-drying. Al1 chitosan based devices demonstrated improved bone formingcapacity by increasing mechanical stability and biocompatibility. Release of platelet-derived growth factor-BB (PDGf-BH )from these matrices exerted significant osteoinductive effect in addition to the higf esteocdElducting capacity of the porouschitosan matrices. The hydrophobic surface of PLLA matrices was modified by chitosan to enhance cell affinity andwettability, The chitosan coafed PLLA matrix induced increased osteoblast attachment as compared with intact PLLAsurface. Overall results in this study demonstrated the usefulness of chitosan as drug releasing scaffolds and as modificationtools for currently used biomaterials to enhance tissue regeneration efficacy. These results may expand the feasibilitr ofcombinatfve strategy of controlled locai drug delivery concept and tissue engineered bone formation in reconstructivetherapy in the field of periodontics, orthopedics and plastic surgery.

Salmonella Typhi 감염에 의한 비결석성 급성 담낭염과 급성 간염이 병발된 1예

이상우,김남재,이승민,이병석,성재규,이현영,이경태,임의혁,서승원,양현웅 대한간학회 1999 Clinical and Molecular Hepatology(대한간학회지) Vol.5 No.2

Salmonella infection is an acute systemic disease that can lead to diffuse organ involvement with septicemia and cause clinically a variety of complications. But acute acalculous cholecystitis and acute hepatitis with jaundice due to Salmonella typhi occurred rarely. A 42 years old female was admitted with fever, chilling sensation and abdominal pain. On admission, the blood, stool, bile acid and bone marrow cultures were positive for Salmonella typhi. The patient had subsequently developed acute acalculous cholecystitis and acute hepatitis with jaundice. Her symptoms and signs resolved after cholecystostomy, parenteral antibiotic (ciprofloxacin) and supportive treatment. We report a case of acute acalculous cholecystitis and acute hepatitis with jaundice in a 42-year-old female, whose conditions were recovered completely after cholecystostomy and administration of ciprofloxacin, with reviewing the literatures. (Korean J Hepatol 1999;5:148-155)