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김진회,정재욱 한국세무학회 2006 세무학 연구 Vol.23 No.4
Kim, Jin Hoe*Jeong, Jae Wook** 김진회**ㆍ정재욱***
김진회 大田大學校 社會科學硏究所 2015 社會科學論文集 Vol.34 No.1
Corporate vehicles with characteristics of assets are readily available without any additional conversion costs for personal use and business purposes enemy. Korea is judged in the same way regardless of whether the business assets, vehicles and other work for the corporation's recognized costs arising from an almost unlimited number of corporate vehicle tax expense. This research suggested that a process improvement plan for the tax treatment of the Korean corporate vehicle-related costs by comparison with the provisions of the United States, Japan, Germany, the United Kingdom for the tax treatment of corporate vehicle-related expenses. The research finds that the United States, Japan, Germany, the United ingdom has been defined clear criteria for the relevance of corporate business vehicle, and impose income tax used by the user as a clear measure minute private use of corporate vehicles through it. Therefore, Korea determining based on the business relevancy to corporate vehicles, the way of taxation to define a way to measure the minute private use of the entity providing the vehicle is required.
세계 주요 주식거래소의 상장 및 퇴출 제도에 관한 연구
김진회 大田大學校 社會科學硏究所 2009 社會科學論文集 Vol.27 No.1
A Study on Listing and Delisting Standards of Major Stock Exchange
Calcium 및 Potassium의 심실근 수축작용에 대한 pH의 영향
김진회,배진선 충남대학교 의과대학 지역사회의학연구소 1984 충남의대잡지 Vol.11 No.1
Calcium ions have the important roles in the various processes in muscle contraction. Especially extracellular calcium as a source of calcium for contraction is decisive in cardiac muscle contraction because slow calcium inward current during depolarization of sarcolemma determines the calcium concentration in sarcoplasm. It is well known that hydrogen ion has the negative inotropic effect on cardiac muscle. Although the precise mechanism of hydrogen ion on cardiac contractility is uncertain, its effect on cardiac contractility is closely related to the action of calcium. The potassium ion also has a negative inotropic effect and its mechanism on cardiac contractility has not been established. Furthermore, the contractility is not known. The author intended to investigate the effects of concurrent changes in pH and calcium concentration, pH and potassium concentration on ventricular contactility. For these purpose, combination of each changes either in pH 8. 4, 7. 4 and 6. 4, i. e. 1 unit deviation from normal pH, with the calcium concentration of 1, 2, and 4 mM/L, or potassium concentration of 0. 5, 2, and 6 mM/L was chosen for ventricular perfusion. Turtle heart was selected for experiments and Langendorf's preparation for ventricular perfusion was used. The perfusate was Tris buffered Ringer containing with different electrolyte concentration according to each group. Tension and max. dT/dt as parameters of contractility were recorded by means of physiograph^R and its accessories. The results are summarized as follows;