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      • 國際移轉價格稅制에 관한 理論的 考察

        宣炳完,鄭柔錫 全北大學校 1996 論文集 Vol.42 No.-

        The increase in the globalization of business enterprise has brought with it tax planning techniques in which multinational enterprises attempt to shift income from higher taxed countries to lower taxed countries. So International Transfer Pricing plays a significant role in internal transactions. The strategies of intra company exports for multinational enterprise are usually influenced by various business objetives such as maximizing organizational profits, optimizing cash flows, penetrating new markets and avoiding. Conflicts with the related countries. The purpose of this paper is to review the concept of international transfer price, transfer pricing, its regulation, determinants through theoretical reviews And the Duble Taxation & Tax Evasion through the Tax Haven. Later, studies about the comparison of transfer price taxation in some major nations, problems in taxation, more rational and realistic improvements in the future.

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      • 한국인 제2형 당뇨병 환자에 있어 지속적 피하 인슐린 주입법 치료시 Lispro insulin와 Regular insulin의 효과 비교

        유재등,박봉안,류하근,류주성,김정수,김치훈,박선민,최수봉 건국대학교 의과학연구소 2001 건국의과학학술지 Vol.11 No.-

        Objective: The Lispro insulin has faster onset of effects and shorter duration than the human regular insulin, an analog of human insulin. The differences in the pharmacodynamics between the two types of insulin in the continuous subcutaneous insulin infusion(CSII) with insulin pump for treating the Korean Type 2 DM patients were analyzed. The effects on the regulation of blood sugar, the amount of insulin injected, and the frequency of hypoglycemia were compared between the lispro insulin and the regular human insulin. Method and Material: One hundred and three Korean Type 2 DM patients were randomly divided into two groups, 49 Lispro insulin and 54 Regular insulin.(Table 1) Both groups were treated for 14 days. Also at a set time before meal, insulin was injected as bolus, using a portable insulin pump, in both groups, 15 minutes before for lispro insulin and 30 minutes before for human insulin The HbA1C, C-peptide, AC/PC, height and weight were measured for each patients at the time of admission. The peripheral blood sugar level and insulin injection profile were recorded 7 times per day for each patients. Results: After treating for 7 days and 14 days, the blood sugar level normalized in both groups. There weren't any significant differences in blood sugar levels in both groups at point of the study, and also there weren't any differences in the frequency of hypoglycemia. In order to maintain the normalized blood sugar level, the lispro insulin group had higher total daily insulin requirement than the regular insulin group after 14 days of treatment (0.90±0.35 vs 0.73±0.39u/kg/day, p<0.05) This difference is probably due to the difference in basement insulin requirements rather than prandial insulin requirements (0.32±0.1 vs 0.43± 0.09u/kg/day, p<0.001). Discussion: In the hospitalized Korean Type 2 DM patients with CSII treatment, continuous subcutaneous insulin infusion therapy using lispro insulin has convenience in usage compared to the regular insulin. However, there were not any differences in the blood sugar levels. Also lispro insulin requires more insulin in order to maintain normal blood sugar level, which is probably due to the increase in the basal requirement. Also there were not any difference in the frequency of hypoglycemia.

      • Ultraviolet Spectrophotometry에 의한 Vinylpyrrole과 Pyrrole imine 유도체의 Electron Delocalizability에 미치는 치환체의 영향

        裵鮮建,柳珙植,徐惠蓮 群山大學校自然科學硏究所 1989 自然科學硏究 Vol.4 No.-

        Substituent effects on the electron delocalizability of derivatives of vinylpyrrole and pyrrole imine have been examined in MeOH solution by ultraviolet spectrophotometry. The effects did not appear to be additive, but longer wavelength shift due to conjugation and electron withdrowing group. Specially, the significant difference in ?? for derivatives of pyrrole imine was seem to be caused by the conjugation effect and the position of the substituents.

      • 정신지체 청소년의 자아존중감 향상을 위한 음악의 치료적 접근 방법 : 피아노 교습법을 중심으로 Development of Adaptational Methodology

        최유선 이화여자대학교 교육대학원 2002 이화교육논총 Vol.12 No.-

        Adolescents with mental retardation have developmental delays in many areas including cognitive, perceptive, physical, emotional and social domain. Due to their limited functional level, they often experience failures in provided task, which effects their self-esteem in a negative way. Therefore, it is very important that the task much be well analyzed and sequenced for the experience to be positive and successful. The purpose of this study is first to examine the existing piano pedagogical methodologies and secondly, to develop structured piano-teaching program based on their weakness and strength. Lastly, the study purported to examine if the adapted piano lessons had a positive effect on the adolescents' self-esteem after two month of piano lessons. Three adolescents participated in the study for 8 weeks. They participated 20 weekly individual sessions and received a structured piano lesson. Each session was structured using task analysis strategies and treatment contour using various props and aids to enhance their musical experiences. Each of the subjects'weakness and strengths were identified to find out how the pedagogical strategies need to be implemented. Quantitative measurement of self-esteem was obtained using SEI(Self-Esteem Inventory) before and after the music therapy interventions in order to see if therapeutic musical intervention using piano had any effect on self-esteem. Each session was video taped and analyzed. Data on behavioral criteria were also collected including eye-contact, positive verbal statement, and positive facial expression by recording the frequency. The analyzed data suggested that self-esteem has improved for all subjects. Quantity and quality of their verbal statement became more positive as sessions progressed. The improvement in behavioral criteria during the session indicated increased motivation and enthusiasm in the piano playing attitude. The study indicated that it is important to adapt and modify the existing pedagogical methods when applied to children with developmental delays. In order to provide positive and successful musical experiences, it is important to sequence the musical task based on the complexity and intensity. This study finally provides the adapted model of existing pedagogical methodologies for clients with developmental delays in the music therapy setting. It is hoped that the therapists and educator understand that adaptation is a crucial step to take for clients with different weakness and strength to meet their various needs.

      • 韓國産 蓼(여뀌)科 植物에 관한 本草學的 硏究 (I)

        柳泓善,宋昊埈,辛民敎,金裕鎭,金台晛 한국전통의학연구소 1998 한국전통의학지 Vol.8 No.2

        For the purpose of developing Korean Herbalogy with the plants of Polygonaceae which grow wild and is planted in Korea, the these and writings on herbalogy, from literature of successive generations, have been thoroughly investigative and the results obtained were as follows: 1. There were totaled to 16 genera and 156 species in Korea and among them medicinal plants are 12 genera, 47 species, some 30% in total, but the number of species may be added because of the similiar plants. 2. According to the oriental names which can be used for medical purpose, the medicinal plants belonging to the Polygonaceae family were classified as Herba 21, Radix 12, Foilum 8, Lignum 5, Flos 4, Fructus 5, Ramulus 2 and Semen 1. Thus it was noticed that Herba was the main kind. 3. According to sum of 156 species in Polygonaceae family, they were classified into Persicaria genera 63, Polygonum genera 23, Rumex genera 22, Bistorta genera 14, Aconogonum genera 6, Fagopyrum genera 5, Bilderdykia genera 4, Amblygonum genera 3, Reynoutria genera 3, Rheum genera 3, Pleuropterus genera 2, Pleuropteropyrum genera 2, Tovara genera 2, Ampelygonum genera 1, Homalocladium genera 1 and Oxyria genera 1. Thus it was noticed that Persicaria genera was the main kind, some 40.3% in total. 4. According to nature and flavour of medicinal plants, they were classified into cold, cool; 23 each, warmth, heat; 11 each, balance 11 and unidentified 5. Thus it was noticed that cold, cool is the main in nature and flavour of medicinal plants. From this result, it was revealed that the plants for medical purpose in Polygonaceae was 30% of the whole, in which HERBA was mostly abundunt and toxic plants was slightly poisonous that it will be used for clinical treatments more easily. It is considered that many experiements and clinical approaches must be continued to use Polygonaceae plants widely.

      • 대학생의 수면양상과 수면장애요인에 관한 연구

        김유진,박미경,박이랑,이보람,이혜림,전선미,양난영,김수지,이자형 이화여자대학교 간호과학대학 2004 이화간호학회지 Vol.- No.38

        The results of this Study are as follows:33.6% of all participants have insomnia; 22.5% of those who have insomnia are DIS(difficulty in initiating sleep), 17.3% are DMS(difficulty returning to sleep once awakened) and 7.0% awakened too early. 3 4.8% experience sleepiness during daytime. Type 1, experiencing insomnia and sleepi ness during daytime together, is 12.0%, Type 2, with insomnia only, is 21.6%, Type 3, with sleepiness during daytime only, is 22.8% and 43.5% experience no sleeping disturbances. After studying only those with 3 types of sleeping disturbances, it is found that the most common cause of such disturbance is stress 88.4%, anxiety 56.0%, no apparent reason 33.8%, anxiety/fear/terror 29.3%, hurry 23.6%, alcohol/caffeine 16.9%, bedroom tem perature 11.1%, urination during nighttime and persons living together 10.7%, noise from inside 8.9%, illumination 8.0%, and pain/itch 5.8%. The one group revealed significant differences in residential environment(p=0.003). Sex, age, education level, medicine, monthly earning revealed no meaningful differences. Of sleeping behavior, mean duration of sleep latency(p=0.000), whether or not feeling freshness(p=0.000), whether taking enough sleep(p=0.029), whether taking regular sleep(p=0.005) showed significant differences depending on whether or not having insomnia, and mean duration of sleep time, time to sleep, time of rising, whether taking naps did not reveal significant differences. Of sleep behavior, time to sleep(p=0.000), whether taking naps(p=0.000), indicated significant differences. Of sleeping behavior, mean duration of sleep latency(p=0.000), whether or not feeling freshness(p=0.000), and whether taking enough sleep(p=0.000), time of going to bed (p=0.002), whether or not taking nap(p=0.000), whether or not taking regular sleep(p=0.010) indicated significant differences among the sleeping disturbance types.

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