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정재현(Jae Hyun Jung),배진우(Jin Woo Bae),송기국(Kigook Song) 한국고분자학회 2016 폴리머 Vol.40 No.5
편광 적외선(infrared, IR)을 사용한 FTIR 이미징 실험으로 시료 전체의 평균 배향 상태가 아닌 각 위치에서 의 분자 배열 정도를 측정할 수 있었다. 시료 내에서 분자들의 배향 방향이 서로 다른 액정 셀(cell)에 대하여 러빙(rubbing) 강도와 온도에 따른 편광 FTIR 이미징 실험을 수행하였다. 5CB 액정들이 불규칙하게 배열된 영역과 한 방향으로 나란히 배열된 두 영역의 경계 부분 IR 이미지는 러빙 강도에 따라 변하였으며, 5CB가 온도에 따라 액정상에서 액체상으로 변화하는 IR 이미지로부터는 배열이 흐트러진 마이크로미터 크기의 영역들이 배향된 액정상 내에서 부분적으로 먼저 나타난 후 전체의 배열이 모두 변하였다. Molecular orientations at each domains of a sample, not an average of whole area, could be measured using the FTIR imaging experiment with polarized IR beam. Polarized FTIR imaging experiments according to the rubbing strength and sample temperature were carried out for 5CB liquid crystal (LC) cell containing different molecular orientations. At the boundary between areas with random molecular arrangement and perfect LC alignment, the IR image of the cell was changed with rubbing strength. When 5CB changed from LC phase to isotropic liquid phase, disordered areas with micrometer-size were first observed within the area of perfect LC alignment, then whole LC molecules changed to the disordered isotropic phase.
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정재현 ( Jung Jae Hyun ),고석민 ( Koh Seok Min ),최찬용 ( Choi Chan Yong ) 한국구조물진단유지관리공학회 2018 한국구조물진단유지관리공학회 학술발표대회 논문집 Vol.22 No.1
Recently, many concrete slab tracks have been adopted in high-speed railway. However, it is vulnerable to roadbed settlement compared to gravel tracks. Therefore, it was necessary to evaluate the long-term performance about roadbed and track of the concrete slab track. In this paper, the performance of track and roadbed is evaluated using long-term high-speed rail data. The measurement items are the Wheel load, Lateral load, Acceleration, Road pressure. The measurement period is from the beginning of construction to three years after opening. For the measurement method, a representative value of the measurement data was selected and compared with the reference value.
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정재현(Jung, Jae Hyun),정지선(Chung, Ji Sun) 한국국제조세협회 2014 조세학술논집 Vol.30 No.1
South Korea’s response against tax haven abuse has been poor so far. This is because modern day finances and transaction methods have always exceeded expectations of the legal regime. Accordingly, no clear responsive measure has been established in the country’s actions against tax haven, undermining the effectiveness of its regulatory regime and amplifying uncertainties. The court also exercises strict legal interpretation in its rulings on this regard. In this situation, South Korea needs to closely examine its regulations on tax haven while re-organizing their relationships with other individual tax laws. In the case of the income law, in particular, which adopted the principle of positive system, there is high likelihood to avoid taxes by abusing such loopholes of the country’s taxation scheme. In this aspect, this research proposes measures to prevent offshore tax evasion as follows: First, simple terms like ‘paper company’ or ‘conduit company’ are being utilized for the convenience of taxation practices but these words are not clearly defined. For this reason, taxation authorities have frequently failed in the country regarding taxation lawsuits. Second, a foreign entity needs to be more clarified in the corporate tax law along with a resident in the income tax law. Third, the relationships among individual tax laws should be closely reviewed in order to clarify the kind of incomes possible to escape through loopholes in individual tax systems and prevent such an attempt in advance.
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지방공기업의 정부 및 지자체 업무대행에 대한 부가가치세 면제
정재현(Jung Jae Hyun) 한국국제회계학회 2017 국제회계연구 Vol.0 No.74
지방공기업의 무분별한 외연확대와 방만한 경영, 비효율성 등의 문제가 대두되자 행정자치부에서는 2010년부터 지방공기업 선진화 방안에 따라 지방공기업에 대한 강력한 구조조정을 시행하였다. 주로 통폐합 등의 경영개선명령을 통하여 지방공기업의 문제점을 개선하고자 하였다. 그러나 이러한 통합의 결과 일부 지방공사의 경우 지방자치단체 대행사업에 대하여 부가가치세 면제 규정을 적용받지 못하게 되어 지방재정에 더 많은 부담을 주게 되었으며, 부가가치세 세부담이 가중되어 재분리를 추진하기에 이르렀다. 이러한 논란의 쟁점을 정리하면 다음과 같다. 첫째, 지방공단과 지방공사의 대행용역에 대한 부가가치세 차별과세가 문제될 수 있다. 지방공단과 지방공사가 동일하게 지방자치단체 등의 업무를 대행하고 있음에도 불구하고, 현행 법령에서 지방공단에 대하여만 부가가치세 면제 규정을 둔 것은 차별적인 과세라는 주장이다. 둘째, 부가가치세 과세표준의 범위가 문제될 수 있다. 대행용역의 대가를 이윤을 포함한 위탁관리비 전체로 볼 것인지, 이윤 부분만 용역의 대가로 보아 과세표준으로 볼 것인지가 쟁점이다. 셋째, 지방공사가 「부가가치세법」상 부가가치세가 면제되는 ‘기타 공익을 목적으로 하는 단체’에 해당하는지 여부가 문제가 될 수 있다. 넷째, 정부의 지방공기업 선진화 방안을 성실히 이행한 지방자치단체에 대하여 통합 후 설립기관의 체제가 바뀌었다는 이유로 부가가치세 면세로 수행하던 동일한 업무를 과세로 전환하는 것은 불합리할 수 있다는 문제가 있다. 이러한 통합 지방공사의 부가가치세 과세 논란은 「조세특례제한법」 시행령 개정으로 이어지게 되었다. 본 연구에서는 최근 발생한 지방공기업에 대한 부가가치세 면제 논란에 대하여 관련 법령 및 규정과 현황을 정리하고 쟁점을 분석하였다. 또한 개정된 시행령의 미비점도 제시하였다. 본 연구는 지방공기업에 대한 부가가치세 논란을 최초로 연구하였다. Plenty of problems have been raised since the authority to establish local public companies was transferred to local governments in Korea such as reckless expansion, loose management and inefficiency. To tackle such problems, the Ministry of Interior has implemented strong overhauling of local public enterprises since 2010 in line with the measures for the advancement of local public enterprises. The Ministry mainly tried to improve the business administrative practices via merger, etc. of local public enterprises performing overlapping transactions within single local governments. However, unlike local government agencies, merged local public companies were excluded from the VAT exemption for their local government business agency service. As local public companies are required to pay the VAT, greater burden was posed to local finance. Under the additional burden of VAT, some local public companies actually sought to split back again. Such a discussion has the following several issues; First, discriminatory VAT imposition on large-scale project by local government agencies and public companies could be problematic. Even though local public companies and government agencies equally perform the agency service for local governments, etc., the present laws and regulations exempt only the local government agencies from VAT payment. Second, the scope of VAT tax base could be problematic. The issue is whether to regard the payment for agency service as the whole entrustment management expenses including profit or to take only the profit as the payment for service subject to tax base. Third issue is to see whether a local public company is one of the ‘other organizations seeking public interest’ subject to VAT exemption in the VAT law. Local public companies may be regarded as one of the organizations seeking the public interest of local community people’s welfare improvement. Forth, for a local government that sincerely implemented the local public enterprise advancement plan of the central government, it could be illogical to impose VAT on the same work that was previously tax free after merger for a reason that the post-merger organizational structure changed. Fifth, enforcement decree can be amended to help ease the financial burden of local public companies in poor situation. Moreover, it is also deemed positive to make amendment consistently with the policy goals of the existing local public company advancement plan by the Ministry. Still, there exist some administrative flaws. It seems necessary to change the provision of [Annex 10] to include the merger cases according to the management improvement order to a provision of Article 22-2.
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임플란트 보철 기능후 고정체 주변 콘빔CT 골밀도 평가
정재현,황인택,정병현,김재덕,강동완,Jung, Jae-Hyun,Hwang, In-Taik,Jung, Byung-Hyun,Kim, Jae-Duk,Kang, Dong-Wan 대한영상치의학회 2010 Imaging Science in Dentistry Vol.40 No.1
Purpose : The purpose of this study was to examine the significance of increased bone density according to whether bone grafts were applied using demographic data with Cone Beam Computed Tomography (CBCT) and to compare the bone densities between before and after implant prosthesis using the Hounsfield index. Materials and Methods : Thirty-six randomly selected computed tomography (CT) scans were used for the analysis. The same sites were evaluated digitally using the Hounsfield scale with V-Implant $2.0^{TM}$, and the results were compared with maxillary posterior bone graft. Statistical data analysis was carried out to determine the correlation between the recorded Hounsfield unit (HU) of the bone graft and implant prosthesis using a Mann-Whitney U test and Wilcoxon Matched-pairs test. Results : The bone grafted maxillary posterior teeth showed an increase in the mean values from-157 HU to 387 HU, whereas non-grafted maxillary posterior teeth showed an increase from 62 HU to 342 HU. After implantation, the grafted and non-grafted groups showed significantly higher bone density than before implantation. However, the grafted group showed significantly more changes than the non-grafted group. Conclusion : Bone density measurements using CBCT might provide an objective assessment of the bone quality as well as the correlation between bone density (Hounsfield scale) and bone grafts in the maxillary molar area.
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Vibration Analysis of the Temporomandibular Joint Sounds
정다운(Jung Da-un),정재현(Jung J-Hyun),강동완(Kang Dong-wan) 대한치과의사협회 2008 대한치과의사협회지 Vol.46 No.4
관절잡음의 발생은 측두하악 관절의 구조적, 기능적 이상의 징후로 여겨져왔다. 이러한 관절잡음을 평가하는데 electrovibratography가 비침습적이고 신뢰할만한 방법으로 제시되어 왔으며 이를 통해 관절잡음의 진동수와 진폭 및 전체 에너지 양상을 숫자화하고 도식화 하는 것이 가능하게 되었다. 기존의 연구에서 여러 가지 관절잡음의 양적, 질적 분석이 시도되어 왔다. 이번 연구의 목적은 관절 잡음이 도시화되어 나타나는 frequency spectrum pattern을 integral>300㎐/<300㎐ ratio와 함께 분석하는 것이다. 본 실험에서는 Joint Vibration AnalysisTM를 사용하여 측두하악 관절 장애의 증상이 없는 10명의 대조군과 관절잡음과 동통이 있으나 개구제한을 보이지 않는 정복성 관절원판 변위의 범주에 있는 20명의 실험군에서 관절진동을 분석하였으며 관절진동 기록 시에 Jaw tracker를 함께 사용하여 개패구시 관절잡음 발생의 위치를 감별하고 치아접촉음을 배제하여 관절잡음을 분석하였다. 그 후 실험군을 frequency spectrum pattern에 따라 4가지 하위 그룹으로 나누어 분석하였다. 실험 결과 실험군과 대조군의 하위 그룹 1에서 유사한 frequency spectrum pattern과 ratio범위를 보였으며 실험군의 하위 그룹 2, 3, 4에서는 더 불규칙한 에너지 양상을 보이는 frequency spectrum pattern과 더 큰 ratio가 관찰되었다. 이번 연구를 통해 Joint Vibration AnalysisTM가 악관절 진동의 특성을 감별하는데 유용함을 알 수 있었고 Joint Vibration AnalysisTM를 이용한 지속적인 진동 분석이 환자 교육뿐 아니라 성공적인 턱관절 기능이상의 진단과 치료에 유용할 것으로 사료된다. We used Joint Vibration Analysis(JVA) in the BioPAK system(Bioresearch, Inc, Milwaukee, USA) as the electrovibratography, and Jaw tracker(JT)-3 device in the BioPAK system (Bioresearch, Inc, Milwaukee, USA) to distinguish precisely tooth contact from joint sound. The aim of this study was to examime the TMJ sounds with repect to integral > 300㎐/<300㎐ ratio and frequency spectra pattern in subjects showing Disc displacement with reduction. This study was done using 30 individuals whose ages ranged from 23 to 33 years with a mean average of 26.2 years. Group 1 with 10 subjects had an absence of subjective TMJ complaints(noises and pains) while showing objective EVG findings. GroupⅡ with 20 subjects showed symptoms of disc displacement with reduction. In each subject EVG analyses were performed three times and the best performed recording was selected rom the three recordings. Prior to screening out vibrations showing highest amplitude tooth contact was excluded and reproducible joint sounds were analzed for each opening & closing cycle. Finally, the average episodes were recorded in each subject. Joint vibrations are analyzed using a mathematical technique known as the Fast Fourier Transform(FFT). The frequency spectra view plots amplitude(vertical axis) versus frequency(horizontal axis). The soft tissue vibrations generally have frequencies below 300㎐ and the hard tissues vibrations will generally have frequencies above 300㎐. With regard to the ratio between the integrals above and below 300㎐ which provide information on the relative distribution of high and low vibration frequencies, it is conceivable that the higher the integral >300㎐/<300㎐ ratio number, the more advanced degenerative condition could exist. In this study Gruop Ⅰ and Group Ⅱ, subdivision1 represented similar frequency spectrum patterns and showed a variable range of the integral >300㎐/<300㎐ ratios ranging from 0.04 to 0.3 and 0.05 to 0.31 respectively. While Group Ⅱ, subdivision1, 2 and 3 represented irregular energy patterns and showed relatively higher integral >300㎐/<300㎐ ratios. Since the clinical examination alone is not entirely accurate, an alternative cost-effective technique must be found. Through constant observations, it could be suggested that clinicians consider using this JVA protocol to differentiate the characteristics of TMJ sound. And JVA will provide the clinician with the visible patterns of TMJ sound for patient management.
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