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박정우,권현구 한국세무회계학회 2004 세무회계연구 Vol.15 No.-
연결납세제도는 법률적으로 독립되어 있지만 경제적으로는 일체성이 있는 기업집단을 하나의과세단위로 하는 세제이다. 1999년 공정거래법이 개정되어 지주회사의 설립 및 전환이 제한적으로 허용되면서부터 연결납세제도의 도입에 대한 주장이 제기되기 시작하였다. 기업 간의 세부담의 공평성 유지, 세제의 중립성 유지, 연결회계제도의 정착, 세제의 선진화를 위해서 도입이 절실하다는 것을 정부도 공감하였지만, 세수의 감소, 구조조정의 지연, 세무계산의 복잡화 및 조세행정비용의 증가를 들어 도입을 미루고 있다. 이에 본 연구는 정부의 연결납세제도 도입을 촉구하고자, 국내 조세환경에 맞는 연결납세제도의 기본적인 도입방안을 제시하는 데 그 목적이 있다. 이를 위하여 본 연구는 문헌을 통해서 연결납세제도의 이론적 배경을 검토하고, 주요국가의 연결납세제도에 대해 분석을 하였다. 그리고 11가지의 쟁점별로 나누어 우리나라의 조세실정에 맞는 연결납세제도의 도입방안을 제시하였다.
정보기술수용모델(TAM)을 적용한 신용평가시스템의 실증적 연구 : On the Basis of TAM
최현호,박기남,이경구,김종원 대한경영학회 2003 大韓經營學會誌 Vol.16 No.5
Since International Monetary Fund (IMF), many Korean banks are using the Credit Risk Ratio System (CRRS) to systematically evaluate the borrower's credits. However, there are few research focusing on the key antecedents of successful CRRS utilization. Therefore, the purpose of this paper is to investigate the factors influencing individual intention to use and actual use of CRRS, and to analyze the relationships among those factors. Doing so, this study employs TAM (Technology Acceptance Model) proposed by Davis (1989) as a main framework. The results show that industry competition, diversity of customers' needs, organizational support, organizational experience, technical interchangeability, users' participation, and social norms make direct and/or indirect impacts on behavioral intention and actual use through perceived ease of use and perceived usefulness. The empirical findings from this study may prove useful for both IS researchers and practitioners.
녹동균 세포외막 단백질 백신 CFC-1-101의 안정성 및 면역원성 검토 : 임상 제 Ⅰ/Ⅱa상 시험
장인진,김익상,유경상,임동석,김형기,신상구,장우현,박완제,이나경,정상보,안동호,조양제,안보영,이윤하,김영지,남성우,김현수 대한감염학회 1998 감염 Vol.30 No.3
목적 : 제일제당에서는 녹농균의 세포외막 단밸질을 유효성분으로 하는 백신인 CFC-101을 개발하였으며, 동물시험에서 이 백신의 안전성과 유효성을 입증하였다. 본 연구에서는 이 녹농균 백신의 인체에 대한 안전성과 면역원성을 평가하는 동시에 인체 접종시의 최적 투여 용량을 결정하기 위하여 제 I/Ⅱa상 임상시험을 수행하였다. 방법 : 건강한 성인 남자를 피험자로 선별하여 각 용량군에 백신투여자 6명, 위약투여자 2명을 배정하였다. 백신 투여군은 0.25mg, 0.5mg 또는 1.0mg 용량의 녹농균 백신을 7일 간격으로 3회에 걸쳐 근육주사 하였으며, 위약 투여군에게는 세포외막 단백질을 제외한 동일한 성분을 투여하였다. 백신접종 후 국소적 또는 전신적인 반응의 발생여부를 관찰하고, 혈액시료를 체취하여 백신의 역가와 유효성을 검정하였다. 결과 : 녹농균 백신 CFC-101은 모든 접종자에서 양호한 내약성을 보였다. 또한 0.5mg 과 1.0mg 백신 투여군에서는 100%의 항체양전율을 나타내었다. 생성된 항체는 녹농균 세포외막단백질에 특이성을 보였고, 녹농균 감염에 대해 방어효능이 있었다. 결론 : 이와같은 결과로부터 이 녹농균 백신은 인체에 안전하게 투여할 수 있으며, 높은 항체 생성능으로 감염방어 효능을 보이고 0.5mg과 1.0mg이 최적용량인 것으로 판단되었다. Background : We developed a Pseudomonas aeruginosa outer membrane protein(OMP) vaccine CFC-101, and the prophylactic efficacy of which has been demonstrated in animal models. In order to evaluate the safety and immunogenicity of the P. aeruginosa vaccine, we carried out a phase I/Ⅱa clinical trial in healthy male volunteers. Methods : Groups of eight volunteers, including two placebo subjects, were vaccinated intramuscularly with three doses of 0.25, 0.5 or 1.0 mg of the vaccine at one week intervals. Sings of systemic and local reactions observed after vaccination were recorded for each vaccinee for 5 days. Physical examinations were performed on days 0, 1, 7, 8, 14, 15, 21, and 42, and clinical laboratory tests were done on days 0, 3, and 21. Blood samples for assay of serum antibody levels were obtained up to 42 days after the first vaccination. Results : The vaccine was generally well tolerated by all vaccinees, showing no significant side effects. In the three dosage groups, all vaccinees, except one receiving the 0.25 mg dose, showed significant elevation in serum IgG antibody titers against the vaccine proteins, indicating 100% seroconversion in 0.5 and 1.0 mg groups. The human antibodies induced by the vaccine were specific for P. aeruginosa OMPs, as confirmed by western blot analysis and immunoprecipitation assays. The capacity of the human antisera to enhance opsonophagocytic killing activity by polymorphonuclear leukocytes and to confer protection against P. aeruginosa infections indicates that the antibodies elicited by the vaccine have protective efficacy. Conclusion : We conclude that the P. aeruginosa OMP vaccine is safe and effective for human use and its optimal dose to be 0.5 or 1.0 mg.
Positive regulation of apoptosis signal-regulating kinase 1 by dual-specificity phosphatase 13A
Park, Jae Eun,Park, Byoung Chul,Kim, Hyun-A,Song, Mina,Park, Sung Goo,Lee, Do Hee,Kim, Hyeoung-Joon,Choi, Hyung-Kyoon,Kim, Jong-Tae,Cho, Sayeon Springer-Verlag 2010 Cellular and molecular life sciences Vol.67 No.15
Goo, Hyun Woo,Yang, Dong Hyun,Park, In-Sook,Ko, Jae Kon,Kim, Young Hwee,Seo, Dong-Man,Yun, Tae-Jin,Park, Jeong-Jun RADIOLOGICAL SOCIETY OF NORTH AMERICA INC 2007 Journal of Magnetic Resonance Imaging Vol.25 No.4
<B>Purpose</B><P>To evaluate the usefulness of time-resolved three-dimensional (3D) magnetic resonance angiography (MRA) using diluted contrast agent (CA) in patients who had undergone a Fontan operation or bidirectional cavopulmonary connection (BCPC).</P><B>Materials and Methods</B><P>Time-resolved 3D MRA (10 dynamic data sets, two seconds per dynamic data set) using parallel imaging and keyhole data sampling was performed on 15 patients (median age = 10 years, range = 1–20 years) who had undergone a Fontan operation (N = 11) or BCPC (N = 4). Diluted gadolinium (Gd) contrast agent (CA) was intravenously injected into the arm and/or leg veins. The flow dynamics and morphology of pulmonary circulation, and lung perfusion were assessed.</P><B>Results</B><P>Preferential or balanced pulmonary blood flow from each systemic vein was visualized on time-resolved 3D MRA in all patients. In addition, occlusion/stenosis of the central thoracic vein (N = 4) and pulmonary artery (N = 6), systemic venous (N = 5) and arterial (N = 6) collaterals, and lung perfusion defect (N = 4) were identified. Persistent hepatic venous plexus, pulmonary arteriovenous malformation, and axillary arteriovenous fistula were delineated in three patients, respectively.</P><B>Conclusion</B><P>Time-resolved 3D MRA with diluted CA is useful for evaluating patients who have undergone a Fontan operation or BCPC because it can reveal the flow dynamics and morphology of pulmonary circulation, and lung perfusion status. J. Magn. Reson. Imaging 2007. © 2007 Wiley-Liss, Inc.</P>
Goo, Sung Young,Lee, Hyun-Ju,Kim, Woo Hwang,Han, Kyu-Lee,Park, Dae-Kyun,Lee, Hyun-Jung,Kim, Sung Min,Kim, Kun-Soo,Lee, Kyu-Ho,Park, Soon-Jung American Society for Microbiology 2006 Infection and immunity Vol.74 No.10
<B>ABSTRACT</B><P><I>Vibrio vulnificus</I> is a pathogenic bacterium that causes gastroenteritis and primary septicemia. To identify factors involved in microbial adherence to the host cells, we investigated bacterial proteins capable of binding to fibronectin, one of the main components comprised of the extracellular matrix of mammalian cells. A protein of ∼35 kDa was purified from the extracts of <I>V. vulnificus</I> by its property to bind to immobilized fibronectin. This protein was identified as OmpU, one of the major outer membrane proteins of <I>V. vulnificus</I>. In binding assays using immobilized fibronectin, the number of <I>ompU</I> mutant cells bound to fibronectin was only 4% of that of wild-type cells bound to fibronectin. In addition, the exogenous addition of antibodies against OmpU resulted in a decreased ability of wild-type <I>V. vulnificus</I> to adhere to fibronectin. The <I>ompU</I> mutant was also defective in its adherence to RGD tripeptide (5% of the adherence of the wild type to RGD), cytoadherence to HEp-2 cells (7% of the adherence of the wild type to HEp-2), cytotoxicity to cell cultures (39% of the cytotoxicity of the wild type), and mortality in mice (10-fold increase in the 50% lethal dose). The <I>ompU</I> mutant complemented with the intact <I>ompU</I> gene restored its abilities for adherence to fibronectin, RGD tripeptide, and HEp-2 cells; cytotoxicity to HEp-2 cells; and mouse lethality. This study indicates that OmpU is an important virulence factor involved in the adherence of <I>V. vulnificus</I> to the host cells.</P>
Park, Hyun-Goo,Oh, Byung-Keun,Lee, Won-Hong,Park, Jeong-Woo The Korean Society for Biotechnology and Bioengine 2001 Biotechnology and Bioprocess Engineering Vol.6 No.3
The deposition behavior and photoelectric response characteristics of chlorophyll a(Chl a) monolayers and multilayers were investigated under various film fabrication conditions. Chl a LB films were deposited onto quartz and pretreated ITO glass substrates under several fabrication conditions, including surface pressure and number of layers. The absorption spectra of Chl a in a solution state and solid-like state (LB films) were fairly consistent with each other, and two absorption peaks were found at 678 and 438nm, respectively. The prepared Chl a LB films were set into an electrochemistry cell equipped with a Pt plate as the counter electrode, and the photoelectric response characteristics were obtained and analyzed relative to the light illumination. By considering the resulting photocurrents, the optimal fabrication conditions for Chl a LB films were determined as 20mN/m of surface pressure and 20 layers. The action spectrum of the Chl a LB films was obtained in the visible region, and was found to be in good agreement with the absorption spectrum. The possible application of the proposed system as a constituent of an artificial color recognition device was suggested based on combining with the photoelectric conversion property of another light-sensitive biological pigment.
Park, Sang Joon,Lee, Chang Hyun,Goo, Jin Mo,Kim, Jong Hyo,Park, Eun-Ah,Jung, Jae-Woo,Park, Heung-Woo,Cho, Sang-Heon Springer International 2012 EUROPEAN RADIOLOGY Vol.22 No.11
<P>To investigate the dynamic changes in airways in response to methacholine and salbutamol inhalation and to correlate the xenon ventilation index on xenon-enhanced chest CTs in asthmatics.</P>