http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
일제강점기 경기도 배당 임시은사금의 지방비 전환에 관한 연구
김인호 한국민족운동사학회 2020 한국민족운동사연구 Vol.0 No.102
본 연구는 바로 지방비 회계로 이전한 1917년을 기준으로 경기도 지역에 부여된 임시은사금 세입세출의 실태와 회계상의 특징을 분석하고 그것이 가지는 식민지 통치상의 의미를 이해하는데 목적을 두었다. 분석의 결과, 첫째, 은사금의 연도별 세입(결산)은 기금이자수입, 예금이자수입, 잡수입, 전년도이월금, 기금편입금 등 5가지로 구성되었는데, 1910년10월 은사금이 배여된 이후 1916년까지 경기도은사금세입예산은 해마다 팽창하였다. 그 이유는 이자 외 생산물매각대금과 전년도이월금이 다시 조려되었기 때문이다. 생산물매각금도 매년 증가하여 예산의 팽창에 기여했다. 그런데 이월금이 팽창한 것은 역시 해마다 써야 할 사업비를 사용하지 않고 이월한 ‘전년도조려금’이 많았기 때문이다. 실제로 4년간 결산차이를 보면 웬만한 도의 한해 기금이자와 맞먹었다. 그런데, 지방비회계시대에 들면서 은사금 재정은 전년도조려금과 생산물매각대 등 잡수익이 회계에서 사라지면서 이전보다 절반 이하로 위축되었다. 즉, 1916년 333,703원이던 은사금 세입은 1920년대에는 15만원선 아래를 맴돌았다. 둘째, 경기도의 은사사업 예산인 수산비, 흉겸비, 교육비는 6:3:1 기준으로 각각 예산에 반영되었다. 그런데 독자회계시대는 수산비는 70% 이상, 교육비는 45% 이상 편성한 경우가 많았다. 그런데 결산상황을 보면, 예산에서 지정한 수산사업을 제대로 집행한 흔적이 없고, 고스란히 이월되었다. 전년도조월금은 1913년 87,886원80전5리에서 1916년 79,032원22전5리까지 4년간 총 355,510원13전에 달하였다. 흉겸비, 예비비 등은 아예 사용하지 않았고 결국 기금으로 편입되었으며, 교육보조비만 기준에 맞게 완전하게 지출되었다. 셋째, 독자회계시대 임시은사금은 지방비의 핵심적인 비중을 차지하였다. 1912년도 지방결산액에 대한 은사금결산액의 비중은 65%에 달했다. 독자회계시대에도 함남(전액), 경기도(흉겸비), 황해도(흉겸비) 등 일부 지역에서는 은사금재정을 지방비로 전환하여 사용하는 경우가 있었다. 또한 흉겸구제비에서 취업비, 식량비 이외 방출비, 유통비 등 행정비가 포함되기 시작했다. 넷째, 독자회계시대에는 기금이자 대비 각 사업비 비중(6: 3: 1)은 기준대로 제대로 지켜졌지만 1918년 이후 恩賜授産事業은 쇠퇴하였다. 지방비회계시대에는 수산사업에 대한 투자가 축소되다 보니 지방별 토목비나 일반 건설비에 상당한 은사금이 포함된 것으로 추정된다. 마지막으로 지방비회계시대에는 그나마 기금편입금이 기금이자를 증가시키는데 역할을 하였다. 1939년까지 경기도에선 약 103,394원22전이 기금편입금으로 축적되었다. 기금편입금은 공채원본과 달리 현금이었다. 그래서 총독부는 殖銀 대출을 대신하여 저리자금으로 일본인사업체에 대부하거나 도지사가 원하면 언제든 총독이 지정하는 공공단체(도지사와 면)에 활용할 수 있도록 법을 바꾸었다. 결국 기금편입금은 언제든지 지방비로 사용되도록 입출금 가능한 상태가 되었다. 그러다보니 사채나 공채만큼의 이자율을 확보하지 못한채 3.6%정도의 저리예금이자를 형성하는데 그쳤다. 요컨대, 경기도 임시은사금은 ‘조선인의 복리’라는 임시은사금 운영 목적이 퇴색하고, 점차 지방행정비화 하였으며 그나마 기준 이상 편성되었던 수산비도 지방비전환 이후 위축되면서 수산산업의 붕괴에도 일조하였다. 흉겸구제비는 대부분 기금편입금이 되 ... The purpose of this study is to analyze the actual status and accounting characteristics of revenue and expenditure of the temporary Royal bounty, granted to Gyeonggi-do as of 1917, when transferred to local expenses accounting, and to understand the implications of colonial rule. As a result of the analysis, first, the annual revenue of Royal bounty consisted of five interests: fund interest income, deposit interest income, miscellaneous income, carryover of last year, and transfer funds. After Royal bounty granted, in 1910, revenue budget of Gyeonggi-do Royal bounty expanded year by year into 1916. The reason for this was that the price sale of products and the carryover of last year was dropped again. The price sale of products also increased each year, contributing to the budget increase. However, the reason for the large amount of carryover is that there were a lot of 'previous grants' (= carryover) that did not use the annual business expenses. Second, Gyeong-gi bestowment business budget for industrial business, relief short crop, and education were reflected in the budget on a 6:3:1 basis. But in 1911, costs for industrial business were more than 70% and costs for education were more than 45%. However, By checking the accounts settled from 1913 to 1916, there was no trace of properly executing the industrial business designated by the budget, and it was carried forward. The carryover from previous year's amounted to 355,510won-13jeon for four years, ranging from 87,886won- 80jeon-5ri in 1913 to 79,032won-22jeon-5ri in 1916. Costs for short crop and reserve expense etc. were not used at all and were included in the fund. Only educational subsidies were completely spent. Fourth, temporary Royal bounty made up the core portion of local expenses in the independent accounting period. In other words, The proportion of Royal bounty settlement to local settlement was about 65% in 1912. In addition, though the independent accounting period, some areas, such as Ham-nam (full amount), Gyeonggi-do (short crop expenses), and Hwanghaehae-do (short crop expenses), began to use Royal bounty as local expenses or administrative expenses. In addition, administrative expenses such as employment, food, release, and distribution costs began to be included in the short crop expenses. The reason for moving to local accounting in 1917, also reflects the intention of converting it to local costs by utilizing the expansion of temporary Royal bounty. Fifth, Royal bounty has shrunk more than before the independent accounting period. That is, compared with the expansion from 227,431 won in 1913 to 333,703 won in 1916, the revenue of Royal bounty, which is the sum of fund interest and local subsidies, was reduced to 149,083 won in 1917. Of course, the main reason for the contraction was that miscellaneous incomes, such as the previous year's subsidies, were dropped to the bestowment business again during the independent accounting period. The fund transfer amounted to 103,394won 22jeon until 1939, equivalent to one year's original interest. And unlike the original composed of bonds, the funds were all cash. Thus, since June 1928, the Governor General changed the rules so that they can be loaned to public bodies (governors and Myun) or used for local expenses. by the Governor whenever he wished. As a result, fund transfers, which had to be used for local expenses at any time, could not be secured at interest rates as debentures or bonds, and were able to withdraw and deposit funds at a low interest rate of 3.6% in the banks. Sixth, the proportion of each project cost (6:3:1) to the fund's interest has been properly maintained according to the standard, but since 1918 the project has declined. The reason for this seems to be the result of the fund, expanded investment due to the constant gift of industrial expense, exited into fund transfer. In particular, it appears to have been used as a local civil or general construction cost rather than...
김태현(Tae Hyun Kim),정성흠(Seong Heum Jeong),김정헌(Chung Hun Kim) 대한두경부종양학회 2024 대한두경부 종양학회지 Vol.40 No.1
Pleomorphic adenoma (PA) is a commonly occurring benign tumor originating in the salivary glands. The incidence is mostly in the parotid glands (85%) followed by minor salivary glands (10%). Pleomorphic adenoma from minor salivary glands of the lips is a rare neoplasm. Here, we present a case of a patient with PA in the upper lip, reporting a common neoplasm in a rare site. A 82-year-old male with a slowly progressing swelling that occurred 20years ago on the upper white lip. This tumor is not associated with pain and tenderness. The mass was about 1.5x1.5cm sized, circumscribed, sessile and firm on the external upper lip without oral side bulging (Fig. 1). The tumor was removed completely with a elliptical incision under local anesthesia. The encapsulated mass was measured 0.9x0.9x0.6cm. On histology, a well-circumscribed growth was seen comprising epithelial and stromal components. The epithelial component formed glandular structures lined by round-to oval cells having small nuclei, pink cytoplasm and myoepithelial basal cell layer while the stroma had a fibromyxoid appearance(Fig. 2). Postoperatively wound was well healed without recurrence after 6months. Pleomorphic adenoma of the upper lip is a rare neoplasm, especially not intraoral growth. For aesthetic good result, the mass was removed without hesitation. It is required a high index of suspicion and a long-term follow-up because it could recur and rarely be transformed into malignancy.
유전 및 육종 : 돼지 PGK 2 유전자의 단일염기다형성 및 성장 형질과의 연관성 구명
김상욱 ( Sang wook Kim ),김재영 ( Jae Young Kim ),조규호 ( Kyu Ho Cho ),이지웅 ( Ji Woong Lee ),김태현 ( Tae Hun Kim ),최봉환 ( Bong Hwan Choi ),김명직 ( Myung Jick Kim ),임다정 ( Da Jeong Lim ),장홍철 ( Hong Chul Jang ) 한국동물자원과학회(구 한국축산학회) 2011 한국축산학회지 Vol.53 No.1
자돈의 생시 체중은 자돈의 이유 체중 및 생존율에도 크게 영향을 미친다. 또한 출하 시까지 돼지의 성장률 뿐만아니라 출하 일령 단축 및 출하 체중과도 밀접한 연관성이 있는 것으로 알려져 있다. 본 연구는 돼지 7번 염색체의 PGK 2(phosphoglycerate kinase 2) 유전자의 promoter 영역 및 transcription 영역에 해당하는 DNA 염기서열을 유전체 구조분석을 통해 20개의 SNP(Single Nucleotide Polymorpism)를 발굴하였고, 발굴된 SNP 중 PGK 2 유전자의 전사 조절 영역 내 g.122 T>G 다형을 재래돼지와 Landrace를 이용한 F2 집단 268두 자돈의 성장 형질과의 연관성 분석을 실시한 결과, 생시 체중(p<0.01) 및 3주령 체중(p<0.001)에서 통계적으로 고도의 유의적 연관성이 있음을 확인 할 수 있었다. 따라서 본 연구를 통하여 확인된 PGK 2 유전자의 promoter 영역 내 성장 형질 관련 SNP는 건강한 자돈 및 종돈을 조기 선발 하기 위한 유전자 marker로 활용 가능성을 제시하였다. The purpose of this study was to analyse of association between growth traits and single nucleotide polymorphisms(SNPs) polymorphism of phosphoglycerate kinase 2(PGK 2) gene in pigs. The birth weight of piglet influences on weaning weight and survival rate that are import economic traits in pig industry. Also, these growth traits are representative factor to decrease a period getting to marketing weight as well as growth rate in pig. The PGK 2 is an isozyme that catalyzes the first ATP-generating step in the glycolytic pathwayand important enzyme related with energy metabolism. Twenty of SNPs were discoveredby genome structure analysis that compares the sequence on promoter and transcription region of PGK 2 gene in porcine chromosome 7. An association between PGK 2 SNPs and growth traits was analyzed in F2 reciprocal-crossbred population between korean native pig(KNP) and Landrace. Association analysis indicated that polymorphism of the PGK 2 gene promoter region has significant effects on weight at birth(p<0.01) and weight at 3 weeks of age(p<0.0001). These results suggest that PGK 2 gene polymorphism was associated with energy metabolism and physiological function of growth in pig.
췌관내 유두상 점액종양으로 오인된 췌장의 신경내분비종양
손성범 ( Sung Birm Sohn ),김효정 ( Hyo Jung Kim ),김재선 ( Jae Seon Kim ),김백희 ( Baek Hui Kim ),김상훈 ( Sang Hun Kim ),김지형 ( Ji Hyoung Kim ),송지영 ( Ji Young Song ),김태현 ( Tae Hyun Kim ) 대한췌장담도학회 2014 대한췌담도학회지 Vol.19 No.4
Neuroendocrine tumors of the pancreas are exremely rare tumors, but recent imaging examination advances, diagnostic frequency is also increasing. However, there is difficulty of diagnosis of pancreatic serotonin producing neuroendocrine tumors, because tumors grow slowly and clinical symptoms are not significant. A 60-year-old male patient with pancreatic duct dilatation progresses gradually during the seven years without obstructing lesion in imaging studies, we suspected the mass as intraductal papillary mucinous neoplasm. However, we diagnosed his case as neuroendocrine tumor after surgery and report here with literature review. Korean J Pancreatobiliary 2014;19(4):210-214