Nb 첨가 극저탄소강의 재결정 거동에 관한 연구

권용환,유연철,이준정 대한금속재료학회 1986 대한금속재료학회 학술대회 개요집 Vol.1986 No.1

The Diagnostic Validity of the 13 C-Urea Breath Test in the Gastrectomized Patients: Single Tertiary Center Retrospective Cohort Study

권용환,김나영,이주엽,최윤진,Kichul Yoon,Hyuk Yoon,Cheol Min Shin,박영수,이동호 대한암예방학회 2014 Journal of cancer prevention Vol.19 No.4

Background:This study was conducted to evaluate the diagnostic validity of the13C-urea breath test (13C-UBT) in the remnant stomachafter partial gastrectomy for gastric cancer. Methods:The13C-UBT results after Helicobacter pylorieradication therapy was compared with the results of endoscopic biopsy-basedmethods in the patients who have received partial gastrectomy for the gastric cancer. Results:Among the gastrectomized patients who showed the positive13C-UBT results (≥ 2.5‰, n = 47) and negative13C-UBT results(< 2.5‰, n = 114) after H. pylorieradication, 26 patients (16.1%) and 4 patients (2.5%) were found to show false positive and falsenegative results based on biopsy-based methods, respectively. The sensitivity, specificity, false positive rate, and false negative rate forthe cut-off value of 2.5‰ were 84.0%, 80.9%, 19.1%, and 16.0%, respectively. The positive and negative predictive values were 44.7%and 96.5%, respectively. In the multivariate analysis, two or more H. pylorieradication therapies (odds ratio = 3.248, 95% confidenceinterval= 1.088-9.695, P= 0.035) was associated with a false positive result of the13C-UBT. Conclusions:After partial gastrectomy, a discordant result was shown in the positive13C-UBT results compared to the endoscopic biopsymethods for confirming the H. pyloristatus after eradication. Additional endoscopic biopsy-based H. pyloritests would be helpful toavoid unnecessary treatment for H. pylorieradication in these cases.

우리나라의 정상가격 산출방법 사전승인(APA) 제도 발전방안에 관한 연구

권용환,심진석,김태형 한국국제조세협회 2023 조세학술논집 Vol.39 No.3

다국적기업은 OECD BEPS 프로젝트의 후속조치에 따른 2-필라(Pillar) 입법, 국가 간 정치・외교 마찰 및 코로나19 이후의 경제 이슈까지 이전가격 거래 구조에 상당한 영향을 미치는 다양한 문제점에 직면해 있다. 따라서 대다수 다국적기업은 이전가격 거래와 관련한 법적 안정성과 예측가능성을 제고하기 위해 사전적 권리구제절차로서 APA를 적극 활용하고 있거나 계획하고 있는 것으로 나타났다. 이에 본 연구는 우리나라의 APA와 관련한 규정 및 운영실무를 먼저 살펴본 다음, OECD의 APA와 관련한 권고안과 주요국의 규정 및 운영실무 등과 비교해서 우리나라의 현행 APA 제도의 발전을 위한 고려사항을 제언하였다. 첫째, “쌍방 APA 신청의 활성화 제고”와 관련해서 쌍방 APA의 상대적인 장점을 고려하여 과세당국은 납세자가 일방 APA 신청 시 사전상담과 같이 초기 단계부터 쌍방 APA로의 전환 가능 여부에 대한 신속한 타당성 검토를 수행하고, 가능할 경우 납세자와 충분한 논의 후에 상대방 CA의 의향을 문의할 수 있도록 하는 절차와 관련한 입법적 및 행정적 기준을 마련하는 방안을 제언하였다. 다만, 쌍방 APA로의 전환이 가능하더라도 납세자가 동의하지 않을 경우에는 납세자의 결정에 따라 기존의 일방 APA 신청이 유지될 수 있어야 할 것으로 판단된다. 둘째, “APA 진행 절차의 효율성 및 예측가능성 제고”를 위해 APA 진행의 주요 단계별로 개선방안을 개진하였다. ①사전상담 단계에서 APA 담당 인력을 확충하는 방안, 사전상담 일자를 조율하는 방안, 표준화된 평가기준을 마련하는 방안 등, ②신청 및 개시 단계에서는 납세자가 양국 CA에게 제출하는 정보를 일원화하는 방안과 APA 신청의 수락 기한을 규정하는 방안 등, ③심사 및 협상 단계에서는 주요 단계별 처리기간의 목표를 설정하는 방안, CA 간에 커뮤니케이션 방법을 다각화하는 방안, 상호합의에서 통상적으로 요구하는 정보의 업데이트를 정례화하는 방안, 상호합의에서 논의된 주요 쟁점을 문서화하는 방안 등을 제언하였다. 셋째, “세무조사와의 관계 명확화”와 관련해서 불필요한 조세 분쟁이나 현재 진행 중인 APA 절차에 미치게 될 부정적인 영향을 최소화하기 위해 조사팀과 CA 간의 협력을 위한 정책 및 실무지침서를 마련하고, APA 절차의 상당 부분이 진행되었을 경우 세무조사의 결과가 APA 진행 과정에 미치게 될 영향을 선제적으로 검토함과 동시에 과세형평을 고려한 안전장치를 반영한 절차적 규정의 도입을 제언하였다. 또한 과세당국과 납세자 간의 APA 신청 건에 대한 징수유예를 합의할 수 있도록 하는 규정을 통해 현재의 실무행정을 개선하면서 APA 제도를 촉진할 수 있을 것으로 판단된다. 넷째, “다자간 APA의 처리를 위한 정책 수립”을 위해 향후 다자간 APA의 신청 및 진행에 관한 규정을 입법할 경우 우리나라 과세당국은 납세자가 기존에 신청한 일방 또는 쌍방 APA를 다자간 APA로 확대할 수 있다는 점, 복수의 체약상대국들과 협상 진행 시에는 원칙적으로는 다자간 접근방법을 채택하되 실질적인 APA 타결은 쌍방 접근방법을 통해 개별적인 쌍방 APA를 여러 번 체결해야 한다는 점을 고려할 필요가 있다고 제언하였다. 또한 다자간 APA의 목표 처리기간인 36개월을 달성하기 위해서는 다자간 APA의 처리를 위한 담당 조직과 인력의 신설 및 업무관리 체계의 수립이 선행되어야 하고, 다자간 APA 담당 인력이 조정 CA의 역할을 수 ... Multinational enterprises are currently faced with multiple challenges including the Two-Pillar legislation of the OECD BEPS project’s follow-up action, political and diplomatic disputes among countries, as well as various economic issues during the post-COVID era, which have a significant impact on the transfer pricing transaction structure. As a result, a number of multinational enterprises are actively utilizing or planning to apply for an APA as a proactive remedy to enhance legal certainty and predictability in transfer pricing transactions. Therefore, this study first examines the APA-related regulations and operational practices in Korea and proposes considerations for the development of the current regulations and operational practices in Korea by comparing the OECD’s recommendations and the regulations and operational practices of major countries. First, in relation to promoting bilateral APA applications, considering the relative merits of a bilateral APA compared to a unilateral APA, the Korean tax authority should establish legislative and administrative standards for procedures that allow taxpayers to conduct a prompt feasibility study on the possibility of converting to a bilateral APA at an early stage such as a pre-filing meeting for a unilateral APA application, and if possible, to inquire about the counterparty CA’s intentions after sufficient discussion with the taxpayer. However, even if the transition to a bilateral APA is possible, in case of the taxpayer’s disagreement, the existing unilateral APA application should be allowed to be maintained at the taxpayer's discretion. Second, in order to improve the efficiency and predictability of the APA process, various improvements were proposed for each major stage of the process. At the pre-filing meeting stage, it is recommended to expand the number of APA personnel, coordinate the dates of the pre-filing meeting, and establish standardized evaluation criteria. At the application and commencement stage, it is recommended to harmonize the information submitted by taxpayers to the CAs of both countries and to stipulate the deadline for acceptance of APA applications. At the examination and negotiation stage, it is recommended to set milestones for processing times for each key stage, to diversify communication methods between CAs, to regularize updates of information typically required in CA meetings, and to document key issues discussed in CA meetings. Third, with respect to clarifying the relationship with tax audits, it is recommended to establish policies and practice guidelines for cooperation between tax auditors and CAs to minimize unnecessary tax disputes or negative impacts on ongoing APA proceedings and to legislate procedural rules to proactively consider the impact of tax audit outcome on APA proceedings when a significant part of the APA process has been completed, while incorporating safeguards to ensure tax equity. In addition, a provision allowing tax authorities and taxpayers to agree on a suspension of tax collection for APA cases would also improve the current practice and promote the APA program. Fourth, in order to establish a policy for handling multilateral APAs, it is recommended that in the future, when legislating regulations on the application and execution of multilateral APAs, the Korean tax authority should consider that taxpayers can expand their existing unilateral or bilateral APAs into multilateral APAs, and also that when negotiating with multiple contracting parties, a multilateral approach should be adopted in principle, but the actual conclusion of the APA should be concluded based on multiple individual bilateral APAs through a bilateral approach. Furthermore, to achieve the target processing period of 36 months for multilateral APAs, it is recommended that the organization and personnel in charge of processing multilateral APAs should be newly established and a work management system should be put in place...

뉴로모픽 포토닉스 기술 동향

권용환,김기수,백용순,Kwon, Y.H.,Kim, K.S.,Baek, Y.S. 한국전자통신연구원 2020 전자통신동향분석 Vol.35 No.4

The existing Von Neumann architecture places limits to data processing in AI, a booming technology. To address this issue, research is being conducted on computing architectures and artificial neural networks that simulate neurons and synapses, which are the hardware of the human brain. With high-speed, high-throughput data communication infrastructures, photonic solutions today are a mature industrial reality. In particular, due to the recent outstanding achievements of artificial neural networks, there is considerable interest in improving their speed and energy efficiency by exploiting photonic-based neuromorphic hardware instead of electronic-based hardware. This paper covers recent photonic neuromorphic studies and a classification of existing solutions (categorized into multilayer perceptrons, convolutional neural networks, spiking neural networks, and reservoir computing).

콩과 천마 분말을 첨가한 국수의 품질특성

권용환,박은숙,김종권,정연신,황영현 경북대학교 농업과학기술연구소 2010 慶北大農學誌 Vol.28 No.-

To develop the functional noodles, powders of soybean and Gastrodine rhisoma were mixed with wheat powder. When 0-5% of soybean powder was mixed with wheat one, the characteristics of noodles was changed as follows; Along with the increasing of mixed soybean powder, L(brightness) and a(redness) value was decreased. Hardness showed increasement in all noodles added with soybean powder but, on the contrary, Cohesiveness was decreased. The content of isoflavones in noodles was increased along with the increament of mixing ratio of soybean powder. Sensory evaluation showed that the noodles with 5% of sobyean powder was significanly higher than those of no-soybean powder. At the same time, the characteristics of noodles added with Gastrodine rhisoma was evaluated. The results were as follows; As in soybean powder, L(brightness) and a(redness) value was decreased along with the increasing of mixed Gastrodine rhisoma. Compared with no-powder, hardness and Chewiness was significantly increased in 0.5% and 1.0% in soybean powder, and 0.5% in Gastrodine rhisoma one, respectively. Sensory evaluation showed that the noodles with 1.0% of Gastrodine rhisoma powder was significanly higher than those of no-soybean powder. Considering together with sensory evaluation and economic aspect, noodles with 5% of soybean powder and 0.5% of Gastrodine rhisoma to be the best ones. 1. 콩분말을 첨가한 국수의 품질특성 색도 - 콩분말을 첨가량이 증가할수록 L(밝기)값은 감소, a(적색도)값은 감소함. 조직감 - 경도는 콩분말을 첨가한 모든 국수에서 증가, 응집성은 감소함. 이소플라본 함량 - 콩분말 첨가량이 증가할수록 증가함. 관능평가 - 전체적인 기호도가 대조군에 비하여 3,5% 콩분말 국수가 유의적으로 높음. 2. 천마 분말을 첨가한 국수의 품질특성 색도 - 천마분말을 첨가량이 증가할수록 L(밝기)값은 감소, a(적색도)값은 감소함. 조직감 - 경도는 대조군에 비하여 0.5, 1% 천마국수에서 유의적으로 증가, 씹힘성은 0.5% 천마국수에서 유의적으로 증가함. 관능평가 - 전체적인 기호도가 대조군에 비하여 1% 천마분말 국수가 유의적으로 높음. 3. 콩, 천마 분말을 첨가한 국수의 품질특성 최종 적정혼합 비율 - 콩분말은 소비자의 기호성을 고려하여 5%로 결정함. 천마분말 - 0.5, 1%에서 품질특성에 따른 유의적 차이가 나타나지 않았으므로 상업성을 고려하여 0.5%로 결정함.

Fabrication of 40 Gb/s Front-End Optical Receivers Using Spot-Size Converter Integrated Waveguide Photodiodes

권용환,최병석,김제하,Joong-Seon Choe,Kisoo Kim,Kwang-Seong Choi,HoGyeong Yun 한국전자통신연구원 2005 ETRI Journal Vol.27 No.5

We fabricated 40 Gb/s front-end optical receivers using spot-size converter integrated waveguide photodiodes (SSC-WGPDs). The fabricated SSC-WGPD chips showed a high responsivity of approximately 0.8 A/W and a 3 dB bandwidth of approximately 40 GHz. A selective wetetching method was first adopted to realize the required width and depth of a tapered waveguide. Two types of electrical pre-amplifier chips were used in our study. One has higher gain and the other has a broader bandwidth. The 3 dB bandwidths of the higher gain and broader bandwidth modules were about 32 and 42 GHz, respectively. Clear 40 Gb/s non-return-to-zero (NRZ) eye diagrams showed good system applicability of these modules.

재발성 궤양성 대장염 환자에서 병발한 괴저고름피부증 2예

권용환,김재우,박소연,김문영,김현수,백순구,쟘시드 압둘 가파,조미연 대한소화기내시경학회 2010 Clinical Endoscopy Vol.41 No.5

Pyoderma gangrenosum (PG) begins with a painful, erythematous skin lesion followed by pustule formation and rapid ulceration in which an erythematous border surrounds a sterile, necrotic center. In most patients, symptoms of ulcerative colitis precede PG, and exacerbations of the bowel disease frequently correlate with worsening of the skin lesions. As PG is not commonly encountered by clinicians, the diagnosis of such lesions is not always straightforward. This case emphasizes the importance of detailed history taking and the consideration of PG as a differential diagnosis of such lesions in patients with a background of related systemic disease. The prognosis of PG is generally good. But, early aggressive therapy can minimize severe complications, and maintenance treatment may prevent some devastating consequences. We report two cases of PG that developed on the entire body and on an anterior chest wall abscess with ulcerative colitis, which improved with corticosteroid and cyclosporine. 괴저고름피부증은 통증이 있는 홍반성 구진으로 시작되어 농포를 형성하고 급격하게 진행되는 무균성, 괴사성 궤양으로 발전하는 병변이다. 대부분의 환자에서 궤양성 대장염의 증상이 선행하고 장 질환의 악화는 피부 병변의 악화와 연관성을 가진다. 괴저고름피부증은 임상의에게 드문 질환이기 때문에 진단이 바로 내려지는 경우가 적다. 이 증례는 전신 질환인 궤양성 대장염에서 피부 병변의 감별진단으로 괴저고름피부증을 고려하기 위해서 세심한 병력청취가 중요함을 보여주는 경우이다. 일반적으로 괴저고름피부증의 예후는 좋은 편이나 적극적인 조기 치료는 심각한 합병증을 최소화할 수 있고 지속적인 치료는 발생할 수 있는 후유증을 막을 수 있다. 저자들은 궤양성 대장염으로 진단받은 두 명의 환자에서 전신과 전흉부에 괴저고름피부증이 발생하여 스테로이드와 사이클로스포린 치료로 호전된 증례를 경험하여서 문헌고찰과 함께 보고한다.

[초청논문] 100G 코히어런트 광 OFDM 핵심 광전부품 기술

권용환,김종회,윤천주,최중선,최광성,김기수,장순혁,정환석,김광준,원용욱,한상국,R. Giles,Y. K. Chen,J. Lee,N. Kaneda,X. Liu,C. Chandrasekhar,남은수 한국통신학회 2009 한국통신학회 기타 간행물 Vol.2009 No.12

Endoscopic Management of Refractory Benign Colorectal Strictures

권용환,전성우,이용국 대한소화기내시경학회 2013 Clinical Endoscopy Vol.46 No.5

In colonoscopic study, benign colorectal strictures with or without symptomatic pain are not rarely encountered. Benign colorectal stricture can be caused by a number of problems, such as anastomotic stricture after surgery, inflammatory bowel disease, postendoscopic submucosal dissection, diverticular disease, ischemic colitis, and so on. There are various modalities for the management of benign colorectal stricture. Endoscopic balloon dilatation is generally considered as the primary treatment for benign colorectal stricture. In refractory benign colorectal strictures, several treatment sessions of balloon dilatation are needed for successful dilatation. The self-expandable metal stent and many combined techniques are performed at present. However, there is no specific algorithmic modality for refractory benign colorectal strictures.

40 Gbps 급 광수신기 제작을 위한 도파로형 광검출소자 제작 및 측정

권용환,최중선,김제하,김기수,최광성,엄용성,이종현,윤호경,박준희,최진수,진재현,안주헌,박기성 한국통신학회 2002 한국통신학회 기타 간행물 Vol.2002 No.10