우리나라의 正常價格決定方法에 관한 改善硏究

김상필(Kim, Sang-Pil) 글로벌경영학회 2006 글로벌경영학회지 Vol.3 No.2

본 논문은 “국제조세조정에 관한 법률”(국조법) 시행전 실시되어 온 이전가격세제의 핵심적 내용인 정상가격 (arm`s length price : ALP)의 결정방법에 관해서 과세시 과세당국이 실제 어떠한 방법으로 ALP를 결정하였는가를 조사사례를 통해서 알아보고, 과세당국이 결정한 과세에 대해서 법원에서는 어떻게 판정하였는가를 사례로 분석하였다. 그리고 우리나라 국조법과 미국연방세법(IRC)제482조 확정시행령과 OECD 가이드 라인과의 상호비교하고 그에 따른 문제점과 개선방안을 제시하였다. 우리나라의 국조법 시행전 과세당국이 조사한 4개 조사사례와 국조법 시행전 법원에서 판정한 4개 판정사례를 수집하여 이를 분석한 결과 전통적 거래접근방법이라 불리우는 CUP법, RP법, CP법 등이 양사례에서 ALP로 결정한 것을 찾을 수 없었고 이익기준방법으로 결정한 것이 대부분이었다. 본 연구의 결과 개선방안을 제시하면 첫 째, 이익기준방법인 PS방법, TNM방법을 국조법 제5조 법률조항으로 삽입하고, 전통적거래접근방법을 우선 적용한다는 표현을 삭제 둘 째, CUP방법은 기업전체의 목적달성을 하기위한 방법으로는 부적합 셋 째, 이익기준방법의 순차적으로 적용하는 조항을 삭제 넷 째, 유형자산과 무형자산의 ALP 산출방법의 구분 다섯째, 자료제출의무를 강화하여 미이행시 또는 지연시 가산세 부과 여섯째, ALP결정방법을 거래유형에 따라 예시 등을 제시하였다. This study is on the fixing method of arm s length price (ALP), an essence of taxation for transfer price. The way in which tax authorities have virtually settled ALP to tax payers and the precedents which the court has judges about the taxes settled by the tax authorities are studied and investigated. First, as a theorectical background, this study is concerned on the literature study about the fixing method of ALP, the essence of international transfer price, and the comparison with ALP carried out in the advanced countries. And then 4 cases which tax authorities investigated and 4 precedents which the court judged before the operation of the law for the coordination of international tax affairs are studied. 1. The problem of depending more upon the presidential decree than the statute, when appling the fixing method of ALP. It is desirable to insert the method of PS, TNM, which are the profit-based methods, into the code section 5 of the law for the coordination of international tax affairs. 2. The problem that comparable uncontrolled price method is not available for a method of achieving the purpose of entire enterprise : As preceding study showed most developed countries have a tendency to prefer non-current price criteria to current price criteria, the method by the former criteria has to be recommended in order that multinational enterprises accomplish their enterprise purpose. 3. The problem of successive apply in adopting the other reasonable methods. It is desirable to delete the sections that the traditional transaction price methods are prior to the profit-based method in case of the law for the coordination of international tax affairs, and the profit-based methods must be applied seccessively. 4. The problem of distinguishing the fixing method of ALP for tangible properities from that for intangible assets:because ALP for intangible assets should accord with the assessable income pertaining to them, the fixing method of ALP for them has to be distinguished from tangible properties. 5. The problem of the insufficient information of the tax authorities and tax payers : the duty of preparation or presentation of documentation should be intensified and the penalty tax imposed when the duty is not performed or delayed. 6. The problem of illustrating the transaction pattern according to the fixing methods of ALP : it is desirable to illustrate in the instruction so as to deal with them in the law for the coordination of international tax affairs, by introducing the illustration used in the developed countries.

알프스의 미에 관한 게오르그 짐멜의 이론 연구

민주식 ( Joo Sik Min ) 한국미학예술학회 2005 美學·藝術學硏究 Vol.22 No.-

What is the beauty of Alps which has fascinated us so strongly? Georg Simmel, a German social philosopher, has written an essay on the beauty or sublime of enormous mountain ``The Alps``(1911). He raised a basic question, why the Alps could not be the object of visual art, contrary to other landscapes. He has speculated earnestly on many interesting and strange issues which stimulate aesthetic reflection during his life. This paper aims to investigate how Simmel established the landscape aesthetics of mountain Alps, and to examine the concept of sublime comparing with the Kantian thoughts, and further to distinguish the originality of Simmel`s aesthetics. According to Simmel, the essential characteristics of Alps is above all the overwhelmingly mass, so any painting cannot be equal to the capacity of Alps. The painters of Alps, even Giovanni Segantini and Ferdinand Hodler, evaded the problem to describe, merely by sophisticated stylization, transference of accent, and color effect. The formal disorder of absolute scale could become a kind of formal unity in our apprehending the Alps. The formlessness is a form of the Alps. It means something beyond the numerous formation and something beyond numerous form. Therefore, we find a certain premonition and symbol from those quality. Simmel found the ultimate secret of Alps in the remoteness from life. The sea appeals to us through the feeling of life, on the contrary the Alps does through the abstraction of life. Simmel mentioned that the Alps brought out liberation like sea. The Alps is a symbol of non-affinity of time which is the form of life. It is cut off from human destiny of birth of death. And we experience the supremacy of materiality in the Alps. Simmel divided and analyzed the landscape of the Alps into three kinds, the area of eternal snow of the top, the area of the lump of rock, and the area of open field. The eternal snow, most important area for the mountain beauty, makes an absolutely nonhistoric view, with the formlessness of both time and place. Simmel suggested us a new theory of sublime, different from that of Kant. It is metaphysical in some sense, but its basis is on the experiential knowledge. Simmel`s aesthetics, as shown in the essays such as ``The Grip``, ``The Picture Frame`` and ``The Ruins``, is always grounded on the concrete factual things which we can see in front of us.

Nd-Fe-B 자석의 정자기장이 MC3T3-E1 세포의 alkaline phosphatase 활성도에 미치는 영향

김숙희,권오원,류현모 대한치과교정학회 2000 대한치과교정학회지 Vol.30 No.2

Nd-Fe-B 자석의 정자기장 (Static Magnetic Field)이 MC3T3-E1 세포의 alkaline phosphase (ALP) 활성도에 미치는 영향을 알아보기 위하여, MC3T3-E1 세포를 12 well 세포배양접시의 1열과 3열에 접종하고 1열과 3열의 첫째 칸 하방에 Nd-Fe-B자석을 가하여 7일, 13일, 19일, 25일간 배양한 후 세포의 ALP 활성도를 측정하였으며, 100 mm세포배양접시의 한 쪽 가장자리 하방에 Nd-Fe-B자석을 가하여 7일, 13일, 19일, 25일간 배양한 후 ALP염색을 하여 다음과 같은 결과를 얻었다. 1.정자기장을 가한 13, 19, 25일에 각각 100 mT에서는 대조군에 비해 ALP 활성도가 감소된 반면 4.6 mT와 0.5 mT에서는 대조군에 비해 ALP 활성도가 증가되었다 (P〈0.01). 2.ALP 염색에서 전체적으로는 19일까지 ALP가 증가되었다가 25일에 다소 감소되는 양상을 나타내었으며, 각 세포배양접시에서는 7일에는 뚜렷한 차이를 보이지 않았으나 13, 19, 25일에는 자석이 놓인 부위 (100 mT) 가 그 반대편(0.5 mT)에 비해 ALP가 감소되었음을 육안으로나 도립위상차현미경으로 관찰할 수 있었다. 이상의 결과 0.5 mT와 4.6 mT의 낮은 자기 장에서는 ALP 활성도가 증가되었으며 100 mT의 높은 자기장에서는 ALP활성도가 감소되어, Nd-Fe-B 자적의 정자기장이 MC3T3-E1 세포의 ALP활성도에 영향을 미쳐 골조직의 형성 및 개조에 영향을 미칠 수 있을 것으로 생각된다. Recently, the magnetic force has been considered as a method for a more efficient tooth movement. The purpose of this study was to evaluate the effects of different static magnetic fields of Nd-Fe-B magnet on MC3T3-E1 cells by measuring the alkaline phosphatase activity and observing the amount of stained alkaline phosphatase. For measuring of alkaline phosphatase activity, MC3T3-E1 cells were seeded in first and third row of 12 well culture plates. And Nd-Fe-B magnets were positioned under the first column of first and third row to apply different static magnetic fields(first column:100mT ; second column:4.6mT ; third column:0.5mT ; forth column:0.0mT) to the cells for 7, 13, 19, and 25 days. For staining of alkaline phosphatase, MC3T3-E1 cells were seeded in 100mm culture plates. And Nd-Fe-B magnets were positioned under the comer of plates to apply different static magnetic fields (magnet side:100mT, the opposite side:0.5mT) to the cells for 7, 13, 19, and 25 days. The results were as follows : 1.ALP activity was increased until day 19 in biochemical determination as well as in histochemical staining. 2.The application of higher magnetic field(100mT) suppressed ALP activity at day 13, 19, 25. On the contrary, the application of the lower magnetic field(4.6mT, 0.5mT) significantle enhanced the ALP activity. 3.Consistent with enzyme assay, histochemical staining of ALP also demonstrated that higher magnetic field(100mT) suppressed ALP activity, lower one(0.5mT) enhanced.

소아 양성 일과성 고인산분해효소혈증의 임상양상 및 자연경과에 대한 고찰

오대성,한재준,양혜란,장주영,고재성,최정연,서정기,Oh, Dae-Sung,Han, Jae-Joon,Yang, Hye-Ran,Chang, Ju-Young,Ko, Jae-Sung,Choi, Jung-Yun,Seo, Jeong-Kee 대한소아소화기영양학회 2007 Pediatric gastroenterology, hepatology & nutrition Vol.10 No.2

목 적: 한국인 소아에서 양성 일과성 고인산분해효소 혈증(Benign transient hyperphosphatasemia, BTH)의 임상적 특징 및 자연 경과를 살펴보고자 하였다. 방 법: 2006년 6월부터 2007년 7월까지 분당서울대학교병원 소아과를 내원한 환아 중 Kraut 등의 진단기준에 따라 BTH로 진단된 17명의 의무기록과 검사결과를 후향적으로 분석하였다. 결 과: 총 17명의 환아 중 남아가 6명, 여아가 11명이었으며, 연령은 평균 26.9${\pm}$13.8개월(범위: 9~49개월)이었다. 동반된 질환으로는 감염성 질환이 52.9%로 가장 많았고, 계절적으로 9월에서 12월 사이에 더 높은 발생률을 보였다. 첫 내원 시 측정한 혈청 ALP는 평균 2500.2${\pm}$1165.1 U/L이었고, 모든 환아에서 7주 내에 혈청 ALP가 정상 또는 정상 상한치의 두 배 이내로 감소하였다. ALP isoenzyme 검사를 시행한 7명의 환아 중 3명에서 간 분획과 골 분획의 증가가 있었고, 4명은 골분획의 증가만을 보였다. 결 론: 한국인 소아에서 BTH의 임상적 특징 및 경과를 이해함으로써 ALP 상승 소견을 보이는 영유아에서 불필요한 진단적 검사들을 지양하며 임상 경과의 관찰을 통해 ALP 활성도의 정상화 여부를 확인하도록 하여야 한다. Purpose: This study was conducted to analyze the clinical manifestation and natural course of benign transient hyperphosphatasemia (BTH) in children. Methods: A total of 17 children diagnosed with BTH between June 2006 and July 2007, were included in this study. Clinical records and laboratory tests were analyzed retrospectively for all children. Results: The mean age of the patients was $26.9{\pm}13.8$ months (range: 9 to 49 months). Nine of the 17 BTH cases (52.9%) occurred in patients that had previously suffered from infectious diseases. While the patients were suffering from BTH, the mean serum level of alkaline phosphatase (ALP) was $2,500.2{\pm}1,165.1$ U/L, however, these elevated serum ALP levels normalized within 7 weeks of recovery in all cases. In addition, a seasonal peak in the onset of BTH was observed from September to December. Further, the measurement of ALP isoenzymes in 7 of the patients with BTH, revealed a marked elevation of bone fraction. Conclusion: It is important for pediatricians to understand the clinical manifestation and benign course of BTH to avoid unnecessary diagnostic evaluation in children showing a transient increase in ALP activities.

Status Update for Management of Contaminated Water in Fukushima Daiichi NPP

Sunghoon Hong 한국방사성폐기물학회 2023 한국방사성폐기물학회 학술논문요약집 Vol.21 No.1

Japan’s government has announced plan to release the contaminated water stored from the tanks of the Fukushima Daiichi nuclear power plant site into the sea in June. The contaminated water is treated by SARRY (Cesium removal facility) and ALPS (advanced liquid processing system) to remove 62 radionuclide containing Cesium, Strontium, Iodine, and so on using filtration, precipitation (or coprecipitation) and adsorption for other nuclides (except for H-3 and C-14). The total amount of the contaminated water stored at tanks is 1,328,508 m3 (as of March 23, 2023). Currently, three ALPS systems which are existing ALPS, improved ALPS, high performance ALPS have been operated to meet the regulatory standard for release to the sea. According to the release plan, they have announced that 30 nuclides and H-3 concentration of the contaminated water will be measured and assessed before/after the discharge of the contaminated water into the sea. Before the release, the contaminated water is re-treated by reverse osmosis membrane facility and additional ALPS. And then, the water will be diluted with seawater more than 100 times. The diluted water will then move through an undersea tunnel and be released about 1 kilometer off the coast.

The Genetic Variations of RETNLB Gene are Associated with Serum Levels of Alkaline Phosphatase in the Korean Population

Hyo-Jun Ahn,Yong-Bin Eom 대한의생명과학회 2013 Biomedical Science Letters Vol.19 No.4

Serum levels of alkaline phosphatase (ALP) are widely used in the clinical diagnosis of hepatic diseases and the assessment of liver status. They also have epidemiological significance to be prospective risk factors for bone diseases, such as osteitis deformans, rickets, osteomalacia, hyperparathyroidism, healing fractures, and osteoblastic bone tumors. In the previous study, single nucleotide polymorphisms (SNPs) in several genes have been reported to be associated with serum levels of liver enzyme in American population. We aimed to confirm whether the genetic variation of RETNLB (resistin like beta) gene also influence the serum levels of liver enzyme in Korean population. We genotyped variants in or near RETNLB in a population-based sample including 994 Korean adults. Here, we performed association analysis to elucidate the possible relations of genetic polymorphisms in RETNLB gene with serum levels of liver enzyme. By examining genotype data of a total of 944 subjects in 5 hospital health promotion centers, we discovered the RETNLB gene polymorphisms are associated with serum levels of ALP. The common and highest significant polymorphism was rs736327 (β=8.66, P=2.37E-05), rs7639070 (β=8.56, P=3.24E-05) with ALP in all groups. Furthermore, the ALP was consistently associated with rs736327 (β=10.40, P=5.23E-05), rs7639070 (β=10.32, P=6.74E-05) in the male population. Consequently, we found statistically significant SNPs in RETNLB gene that are associated with serum levels of ALP. In addition, these results suggest that the individuals with the minor alleles of the SNP in the RETNLB gene may have elevated serum levels of ALP in the Korean population.

가열비동화법에 의한 속영동 및 초속영동 간원성 alkaline phosphatase isoenzyme의 분별에 관한 연구

송정한,김진규,김상인 대한의학협회 1990 대한의학협회지 Vol.33 No.7

곰피가 갱년기 장애 유도 흰쥐의 골 대사 지표물질의 변화에 미치는 영향

김영경(Young Kyoung Kim),김미향(Mihyang Kim) 한국식품영양과학회 2010 한국식품영양과학회지 Vol.39 No.12

갱년기 여성에는 여러 폐경 증후들이 나타나는데, 특히 에스트로겐의 감소로 인한 혈중 지질 조성의 변화 등으로 심혈관계 질환의 발병율이 급격히 증가하는 경향을 보이고 있으며, 또한 급격한 골 소실로 인한 골다공증의 위험성이 높아 이에 대한 예방 및 치료에 대한 연구가 활발히 이루어지고 있다. 본 연구에서는 갈조류인 곰피 추출물을 시료로 하여 in vivo 실험을 통하여 갱년기 장애 시 나타날 수 있는 골 손실 개선효과를 검토하기 위하여 골 형성 지표인 alkaline phosphatase(ALP) 활성 및 osteocalcin 농도와 골 용해 지표인 C-telopeptide of collagen cross-links(CTx) 및 결합조직 중의 collagen 함량을 측정하였다. ALP는 폐경 시 에스트로겐의 결핍으로 인하여 골 전환이 증가하므로 골 형성의 지표로써 널리 사용되고 있다. 난소절제 시 에스트로겐 결핍으로 bone turnover가 증가되어 비 난소절제군에 비해 혈장중의 ALP 활성이 증가되었으나, 난소 절제 후 곰피 추출물을 투여한 군에서는 그 활성이 유의적으로 감소하는 경향이 나타났다. 이것은 난소절제 후 에스트로겐의 분비가 감소되는데 반해 곰피 추출물이 에스트로겐 대체 작용을 함으로써 난소절제로 인한 골 손실 정도를 완화시킨 것으로 추측되어진다. 혈중 osteocalcin은 난소를 절제한 OVX-CON군의 경우 난소를 절제하지 않은 SHAM군에 비해 높은 경향을 나타내어 상대적으로 골 중의 osteocalcin 함량은 줄어들었음을 나타내었다. 곰피 추출물을 투여한 경우 OVX-CON군보다 혈중 osteocalcin 농도가 농도 의존적으로 감소하는 경향을 나타내었으나, 유의적인 차이는 나타나지 않았다. 혈중 osteocalcin은 골 대사가 균형을 유지할 때에는 골 대사 표지자로서 작용하여 폐경 후 증가하는 것으로 나타나고 골 대사가 불균형 시에는 골 형성 표지자로서 작용하여 증가 또는 감소하는 것으로 나타나 폐경 후 혈중 osteocalcin의 증감에 대한 해석이 다르게 나타날 수 있으므로 보다 많은 연구가 추가적으로 이루어져야 할 것으로 생각된다. 한편, 골 용해 지표인 혈액 중의 CTx는 난소절제군이 비 절제군에 비해 높은 수준을 보여 난소절제군에 있어 골 용해가 증가되었음을 나타내었다. 반면 곰피 추출물의 투여로 인해 CTx 함량이 감소하였으며, ES200군의 경우 SHAM군보다 높은 수준으로 나타났다. 이는 난소절제로 인해 bone turnover가 증가된 상태에서 곰피 추출물의 투여로 인해 CTx 함량이 점진적으로 감소한 결과로써 곰피의 골 흡수 저해 효과에 의한 것으로 추정된다. 결합조직 중의 collagen 함량은 난소절제로 인하여 감소하였으나, 곰피 추출물의 투여에 의해 회복되는 경향을 나타내었다. 특히 연골 및 폐 조직에서는 난소 절제에 의해 감소한 collagen 함량이 난소 절제 후 곰피 추출물을 투여한 군에서 증가하였고, 곰피 추출물 200 ㎎/㎏ bw/day 투여군인 OVXEC200군에서 유의적으로 증가하는 결과가 나타났다. 한편 골 및 피부조직에서도 난소 절제에 의해 감소한 collagen 함량이 곰피 추출물 투여에 의해 증가하였고, 정상군인 SHAM군 수준 이상으로 증가하는 결과가 나타났다. 이상의 실험결과는 estrogen 부족 시 일어날 수 있는 골 손실에 대한 예방 소재로써 곰피의 활용 가능성을 시사하고 있으며, 이를 활용한 기능성 소재 개발도 가능할 것으로 기대된다. Menopause is often associated with the incidence of several chronic diseases including osteoporosis, cardiovascular disease, and obesity. The purpose of this study was designed to evaluate the possibility of osteoporosis prevention in postmenopausal women. In this study, we investigated the effects of Ecklonia stolonifera (ES) extracts on bone turnover markers in ovariectomized rats. For this study, the following four groups of 9-week-old Sprague-Dawley rats were evaluated over 6 weeks: normal rats (SHAM), ovariectomized rats (OVX-CON) and ovariectomized rats that were treated with ES extracts. We measured the osteocalcin and C-telopeptide of collagen cross-links (CTx) content, enzyme ALP activity in serum and collagen content in the cartilage, bone, skin and lungs. We found that the levels of indicators of bone metabolism such as alkaline phosphatase (ALP), osteocalcin and CTx were lower in rats in the ES extract group than the OVX-CON group. In addition, the collagen contents in the bone, cartilage, skin and lungs decreased in response to ovariectomy, but the levels of collagen were greater in the bone of rats that were treated with ES extract than in the bone of rats in the OVX-CON group. These results suggest that the ES may be an effective functional food to prevent osteoporosis in postmenopausal women.

정자기장과 맥동전자기장이 MC3T3-E1 세포의 ALP 및 DNA 활성도에 미치는 영향

배성민,성재현,손정희 대한치과교정학회 1997 대한치과교정학회지 Vol.27 No.4

정자기장과 맥동전자기장이 배양 조골세포에 미치는 영향을 알아보고자 MC3T3-E1세포를 각 자기장하에서 배양하여 ALP활성도와 DNA의 합성능을 평가한 결과 다음과 같은 결과를 얻었다. 1. 정자기장을 가한 군에서 자석을 1,2,3개 가한 군(51~114.8mT)에서 대조군에 비하여 ALP의 유의성있는 증가가 나타났으며(p<0.05), 자석을 4개, 5개 가한 군(150mT)에서는 대조군에 비하여 ALP활성도에 차이가 나타나지 않았다. 2. 맥동성 전자기장에서는 대조군에 비하여 ALP활성도에 유의한 차이가 나타나지 않았다. 3. DNA합성능은 정자기장과 맥동성 전자기장을 가한 군 모두 대조군에 비하여 유의한 차이가 나타나지 않았다. 이상의 결과 정자기장에 의한 교정력은 골세포의 대사과정에 변화를 줄 수 있으므로, 치아이동에 어떠한 영향을 줄 수 있을 것으로 사료된다. The purpose of this study was to evaluate the effect of magnetic field on cellular activity of MC3T3-E1 cells. The celular activity was monitored by alkaline phosphatase and DNA synthetic activity in control, static magnetic field and pulsed electromagnetic field groups. A static magnetic field and pulsed electromagnetic field groups. A static magnetic field was applied to the cell by placing one, two, three, foue, and five samarium-cobalt magnets above and below each cell plate for 24hours per day. A pulsed electromagnetic field with a frequency of 100 herz was applied for 10 hours per day. After 10 days of magnetic field exposure, there were increase of alkaline phosphatase activity in static magnetic field groups consisted of one, two and three magnetic groups. Alkaline phosphaatase activities were not significant increase in alkaline phosphatase activity compared to control. DNA synthetic activity in both static and pulsed electromagnetic field group were not significantly different from that in control group. The result of this study suggest that magnetic field could have effect on the metabolism of bone cells related to the cellular metabolic process.

난소적출 rat에 녹용, 홍삼, 홍화, ipriflavone 및 estrogen을 투여 했을 때 호르몬 Ca, P 및 ALP수준에 미치는 영향에 관한 연구

유상식 ( Sang Sik Yoo ),김민수 ( Min Soo Kim ),박상훈 ( Sang Hoon Park ),김상근 ( Sang Keun Kim ) 한국동물위생학회 2000 한국동물위생학회지 (KOJVS) Vol.23 No.3

This study was performed to elucidate the effects of antler, red ginseng, safflower seed, ipriflavone and estrogen on ovariectomized rats. The rats were fed with Ca and P deficient diet for five weeks to induce osteoporosis. After this period, these animals were fed with normal feed and treated every other day with antler(600 mg/kg, p.o), red ginseng(200 mg/kg, p.o), safflower(200 mg/kg, po), ipriflavone(80 mg/kg, p.o) and estrogene(400,μg/kg, i,m) for 5 weeks. During the treatment, the rats were examined for serum concentrations of estracliol, calcitonin, Ca, P and alkaline phosphatase(ALP) activities. The results are summarized as follows 1. The levels of serum 17 /3 -estradiol after five weeks of treatment were showed 39.6 ± 3.0 pg/mi by antler, 33.2±2.5pg/ml by red ginseng, 34.9±2.4pg/ml by safflower, 28.1±3.1 pg/mi by ipriflavone and 40.6 ±3.0pg/ml by estrogen-treated group. They were lower than 50.8±3.lpg/ml of normal control group which had not received ovariectomy. They, however, were significantly higher than 26.8 + 1 .8pg/ml of ovariectomized non-treatment group(p<0.05). 2. The levels of serum calcitonin after five weeks of treatment were showed 0.60±0.02 ng/ml by antler, 0.55±0.04ng/ml by red ginseng, 0.59 ±0.02ng/ml by safflower, 0.56± 0.04ng/ml by ipriflavone and 0.62±0.02ng/ml by estrogen-treated group. They were lower than 0.67±0.03pg/ml of normal control group. However, they were significantly higher than 0.45 ± 0.05ng/ml of ovanectomized non-treatment group(p<0.05). 3. The levels of serum Ca of the rats after five weeks of treatment with antler, red ginseng, safflower, ipriflavone and estrogen were 23.51 ± 2.19μg/mℓ, 25.22 ± 3.44μg/mℓ, 23.20 ±4.02g/mℓ, 24.76 ±3.57μg/mℓ, 23.07 ±3.66μg/mℓ, respectively. They were a little higher than 21.43± 2.22μg/mℓ of normal control group. And non-treatment group showed 26.12 ±0.29μg/mℓ which was significantly higher than that of control group(p<0.05). 4. The serum P concentrations after five weeks of treatment were showed 12.11±2. 14μg/in by antler, 13.18 ± 1.64μg/mℓ by red ginseng, 12.67 ± 2.31μg/mℓ by safflower, 12.38 ± 2.07μg/mℓ by ipriflavone, 11.86±1.93μg/mℓ by estrogen-treated group. They were a bit higher than 11.29±1.23μg/mℓ of normal control group. And non-treatment group showed 13.42±1.87μg/mℓ which was higher than that of control group but not significant. 5. The levels of serum ALP after five weeks of treatment were showed 164.8±3.8IU/ml by antler, 277.7±4.8IU/ml by red ginseng, 288.5±4.51U/ml by safflower, 214.7 ±5.7IU/ml by ipriflavone and 159.4 ±5.4IU/ml by estrogen-treated group. They were significantly higher than 144.1 ±3.5IU/ml of normal control group(p<0.05). However, they were significantly lower than 336.9 ± 12.7IU/ml of ovariectomized non-treatment group(p<0.05). Antler and safflower elevated serum estradliol and calcitonin, and decreased serum ALP significantly. Therefore they were thought to have therapeutic effect on osteoposis by making inhibitory effect on osteoclasts rather than activating osteoblasts.