http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : 이호섭 (검색결과 499 건)
- 무료
- 기관 내 무료
- 유료
-
-
이호섭,정주섭,김기현,김진석,김효정,민창기,윤성수,이재훈,김민경,김성현,김양수,배성화,문영철,조동연,Cheolwon Suh,엄현석,조덕연 대한의학회 2013 Journal of Korean medical science Vol.28 No.1
Novel agents to treat multiple myeloma (MM) have increased complete respone (CR)rates compared with conventional chemotherapy, and the quality of the response to treatment has been correlated with survival. The purpose of our study was to show how of early response to bortezomib combined chemotherapy influences survival in patients with newly diagnosed MM who are ineligible for stem cell transplantation. We assessed patient responses to at least four cycles of bortezomib using the International Myeloma Working Group response criteria. The endpoints were comparisons of progression free survival (PFS) and overall survival (OS) between early good response group (A group) and poor response group (B group). We retrospectively analyzed data from 129 patients registered by the Korean Multiple Myeloma Working Party, a nationwide registration of MM patients. The 3 yr PFS for the A and B groups was 55.6% and 18.4%, respectively (P < 0.001). The 3 yr OS for the A and B groups was 65.3% and 52.9%, respectively (P = 0.078). The early response to at least four cycle of bortezomib before next chemotherapy may help predict PFS in patients with MM who are ineligible stem cell transplantation.
-
병기 2기와 3기 직장암 환자에서 수술 후 항암화학요법과 동시방사선화학요법
이호섭,김양수 고신대학교의과대학 2008 고신대학교 의과대학 학술지 Vol.23 No.4
Background : Postoperative adjuvant therapy has been required in patients with operable rectal cancer because of risk of recurrence after surgery. Adjuvant therapies are known to chemotherapy (CTx), radiotherapy, and concurrent chemoradiotherapy (CCRT). Purpose of our study to compare the suvival rate, recurrence rate and toxicities between postoperative adjuvant CTx and CCRT in patients with rectal cancer after surgical treatment. Materials and Methods : This study involved 45 patients (CCRT; 15, median age; 58 years, range; 39-73) and CTx; 30, median age; 55 years, range; 36-67) with rectal cancer of stage II and III between April 2002 and May 2008. Treatment included six cycles of chemotherapy at 4-week intervals with fluorouracil 425mg/m2 and leucovorin 20mg/m2 administering continuous infusion for 24 hours during 5 days in CCRT group. Radiotherapy started on day 1 of the third chemotherapy cycle in CCRT. In CTx group, treatment included the same cycles of chemoterapy, and drug doses as in CCRT group. Results : Disease free survival (DFS) and Overall survival (OS) for 3 years were 68.4% and 70.8% in CCRT group and 82.5% and 80.5% in CTx group, respectively (DFS; P-value 0.997, OS; P-value 0.880). Recurrence rate including local recurrence and distant metastasis were 26.7% in CCRT group and 23.3% in CTx group (p-value 0.806). Local recurrence rates were 0% in CCRT group and 16.7% in CTx group (p-value 0.094). We investigated hematologic and non-hematologic toxicites. The incidence of radiation related proctitis was 26.7% in CCRT group and 0% in CTx group. But other toxicities were not significantly different between CCRT group and CTx group. Conclusion : DFS and OS were not different between CCRT group and CTx group in patients with rectal cancer of stage II and III. But local recurrence rate was lower in CCRT group than in CTx group. Toxicities were not differrent between CCRT group and CTx group, except the higher frequency of radiation related proctitis in CCRT group.
-
이호섭,김재형 인제대학교 1989 仁濟論叢 Vol.5 No.1
The infrared reflection spectra of LiNbO3 single crystal at room temperature were measured in the region between 200cm-1 and 4000cm-1. The reflection spectra showed large coupling and nonsymmetric pattern of molecular vibration. The dielectric constants and refractive indices of LiNbO3 were obtained by using the Kamers-Kronig dispersion relations from the infrared spectra.
-
이호섭,박훈 서울시립대학교 서울시립대학교 법학연구소 2020 조세와 법 Vol.13 No.2
As of the end of December 2019, the amount of mileage granted in Korea is estimated to be at least 20 trillion won in businesses such as wholesale/retail, department stores, petrochemical, and aviation. However, the possibility of tax base erosion in relation to the operation of this mileage system can be largely shown in three ways. First, if an individual who is a non-business person with very high loyalty is granted an excessive amount of mileage, it can be regarded as having a substantial amount of income equivalent to the monetary value, but the amount of mileage accrued is not taxable under the current tax law. Second, for the portion of payment for mileage other than self-earned, the amount reimbursed from a person other than the person receiving the services is included in the VAT tax base. However, in principle, the free supply of services can be excluded from the taxation of VAT at the time of supply. Third, the above tax base erosion problem can be further increased by individual companies granting excessive mileage to so-called “loyal customers” as a marketing management strategy, or by maintaining a long period of validity and expiration of the granted mileage. In this study, as indicated under the precedents of Supreme Court and 「Value Added Tax Act」 amended over Feb. 2017 and Jan. 2018, the improvement plan for the problem of the VAT and Income Tax system related to accumulating and using mileage are as follows. First, in the case of payment using self-earned mileage, it is currently excluded from the VAT tax base as it is considered as an price discount. On average, only within the range of 1% of sales during the current or previous taxable period(differentiated by business type), it is regarded as a price discount excluded from the tax base of the VAT, and if it exceeds that range, it is regarded as an discount that is not deducted. This is for the purpose of seeking a harmony between autonomy of business management activities and the expansion of national revenue. Second, the mileage granted by the business operator is considered as a discount amount deducted from the tax base under the VAT Act only when used within 2 or 3 years in order to induce redemption of mileage within 2 or 3 years(differential application by industry is possible), and when 2 or 3 years have elapsed from the time of grant, the amount paid using mileage is a discount that is not deducted from the VAT tax base. Third, if an individual earns mileage equal to or greater than a certain value, the 「Income Tax Act」 is revised to be taxed as other income, or the person who has been granted mileage granted conditional rights that can be used within the validity period. It is defined as being included in the individual’s taxable income as it is granted. Fourth, for the portion of supplying services and receiving payment in full as mileage other than self-earned mileage, special provisions on the provision of free supply of services excluded from the taxation of VAT are made for the amount reimbursed from persons other than those receiving services. By eliminating the competition of statutory provisions, it should be clarified that it is included in the VAT tax base. 우리나라의 마일리지 관련 부여액은 2019년 12월말 현재 최소한 도・소매업, 백화점업, 석유화학업, 항공업 등의 업종에서 20조 원 정도로 추산되고 있다. 그런데, 이러한 마일리지제도 운용과 관련하여 세원잠식(Tax Base Erosion) 가능성은 크게 세 가지로 나타날 수 있다. 첫 번째, 충성도가 높은 비사업자인 개인이 과도한 수준의 마일리지를 부여받을 경우 실질적으로 금전적 가치에 준하는 소득상당액을 가득한 것으로 볼 수 있으나 세법상으로는 소득금액에 포착되지 아니한다. 두 번째, 자기적립 외의 마일리지로 결제 받은 부분에 대하여 용역을 공급받는 자 외의 자로부터 보전(補塡)받는 금액은 부가가치세 과세표준에 포함되나, 원칙적으로 용역의 무상공급은 부가가치세 과세대상에서 제외될 수 있다. 세 번째, 개별기업이 이른바 충성고객에게 과도하게 마일리지를 부여하거나, 마일리지의 유효기간을 길게 유지함으로써 위 세원잠식 문제는 더 커질 수 있다. 본 연구에서 판례(대법원 2016.08.26. 선고 2015두58959 전원합의체 판결, 대법원 2020.02.27. 선고 2019두57770 판결) 및 2017년 2월과 2018년 1월에 각각 개정된 「부가가치세법 시행령」 및 「부가가치세법」하에서 나타난 현행 마일리지 적립(부여) 및 사용(결제)과 관련된 부가가치세 및 소득세 과세제도의 문제점에 대한 개선방안은 다음과 같다. 첫째, 자기적립 마일리지를 사용하여 결제하는 경우 현재는 전액 에누리로 보아 부가가치세 과세표준에서 제외되고 있으나, 평균적으로 해당 또는 직전 과세기간(6개월)의 매출액의 1% 범위(업종별 차등 적용 가능) 내에서만 ‘에누리’로 간주함으로써 해당 범위를 초과하는 경우에는 ‘과세표준에서 공제되지 아니하는 할인액’으로 간주하는 혼성(Hybrid) 개념을 도입한다. 둘째, 사업자가 부여한 마일리지는 통상 2∼3년 이내에 사용한 경우에만 전액 「부가가치세법」상 과세표준에서 공제되는 할인액으로 간주하고, 부여된 시점부터 2∼3년이 경과한 시기에 마일리지를 사용하여 결제된 분에 대하여는 부가가치세 과세표준에서 공제되지 아니하는 할인액으로 간주한다. 셋째, 개인(비사업자)이 일정 가치상당액 이상의 과도한 마일리지를 적립(부여)받는 경우에는 기타소득으로 과세되도록 하고, 중장기적으로는 조건부 권리를 부여받은 것으로 개념을 재정립하면서 소득과세 방안을 마련한다. 넷째, 용역을 공급하고 자기적립 마일리지 외의 마일리지로 전액 결제 받는 부분에 대하여 용역을 공급받는 자 외의 자로부터 보전 받는 금액에 대해서는 용역의 무상공급 규정에 대한 특례규정을 둠으로써 부가가치세 과세표준에 명확하게 포함되는 것으로 보완한다.
-
-
-
李昊燮 圓光大學校大學院 1981 學位論叢 Vol.6-2 No.-
The following results were gained by investigating the change of the gastric motility of rabbit by acupuncture at the meridian point S.36 (Ill.36). 1. The average gastric motility was increased from 237.1 to 287.2 by the acupuncture stimulation. 2. The average gastric motility was increased from 112.0 to 144.9 by the electric acupuncture stimulation. 3. After the injection of methacholine 100㎍/㎏ through the ear vein of rabbit the average gastric motility was decreased from 313.4 to 171.6, but the injection of the same amount of methacholine after the acupuncture the average gastric motility was decreased from 267.2 to 216.1. 4. After the injection of norepinephrine 100㎍/㎏ through the ear vein of rabbit the average gastric motility was decreased from 372.8 to 192.1, but the injection of the same amount of norepinephrine after the acupunctuer the average gastric motility was decreased from 418.2 to 263.8.
-
-
연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
