LS-DYNA를 활용한 폭발하중에 대한 철근콘크리트 기둥 동적해석 연구

김예은(Kim, Ye Eun),신지욱(Shin, Jiuk) 한국콘크리트학회 2023 한국콘크리트학회 학술대회 논문집 Vol.35 No.1

첨단기술산업과 조세회피

김예은(Kim, Ye-eun),이명건(Lee, Myung-Gun) 한국회계정보학회 2021 재무와회계정보저널 Vol.21 No.3

[연구목적] 정부는 첨단기술산업과 관련된 연구개발이나 시설투자에 대하여 많은 조세혜택을 부여하여 첨단기술산업의 발전을 장려하고 있다. 하지만 기업의 정상범위를 넘어서는 투자와 조세회피는 오히려 산업의 발전에 악영향을 끼칠 수 있다. 이에 따라 본 연구는 첨단기술산업의 조세회피성향을 살펴보고 이를 실증하고자 하였다. [연구방법] 본 연구는 2000년에서 2018년까지 유가증권 상장기업을 대상으로 하였으며, 첨단기술산업은 제10차 한국표준산업분류(KSIC)를 기반으로 Kile and Phillips (2009)와 김성환과 손성규(2011)의 선행연구를 참고하여 분류하였다. 조세회피대용치는 Desai and Dharmapala(2006)와 박한순(2014) 모형을 사용하였다. [연구결과] 검증결과 첨단기술산업은 비첨단기술산업에 비해 조세회피성향이 큰 것으로 나타났다. 그리고 이러한 결과는 대규모 시설투자와 많은 연구개발비 지출을 필요로 하는 기업연령이 낮은 시점에 더 강하게 나타났다. 또한, 경영자가 과잉투자성향을 지닌 경우 첨단기술산업 여부와 조세회피성향의 양(+)의 관계는 더 증가하는 것으로 나타났다. 이는 복잡성과 난해함의 특징을 지닌 첨단기술산업에서는 경영자와 주주 간의 정보비대칭이 더 심화되는데, 기업연령이 낮고 과잉투자가 일어나는 경우 경영자는 조세회피를 통하여 자금을 유용하고 사적 편익을 취하기 쉽기 때문으로 분석된다. [연구의 시사점] 조세정책 담당자는 첨단기술산업과 관련한 조세정책을 수립할 때 이러한 첨단기술산업의 조세회피 특수성을 고려하여 관련 정책을 수립할 필요가 있으며, 첨단기술산업에 투자하는 투자자도 첨단기술산업의 과잉투자 등에서 비롯된 조세회피를 고려하여 투자할 필요가 있다. [Purpose] The government encourages the development of the high-tech industry by granting many tax benefits to R&D or facility investment related to the high-tech industry. However, investment and tax evasion beyond the normal range of a company can adversely affect the development of the industry. Accordingly, this study tried to examine the tax avoidance tendency of the high-tech industry and to prove it. [Methodology] This study targeted companies listed on securities from 2000 to 2018 and the high-tech industry was classified by reference to the study preceded by Kile and Phillips(2009) and Kim Seong-hwan and Son Seong-gyu(2011) based on the 10th Korean Standard Industrial Classification(KSIC). For the tax avoidance proxy, Desai and Dharmapala (2006) and Park Han-soon(2014) models were used. [Findings] As a result of the verification, it was found that the high-tech industry has a greater tendency to avoid tax than the non-high-tech industry. And this result was stronger when the company age, which required large-scale facility investment and large R&D expenditure, was low. In addition, it was found that the positive (+) relationship between high-tech industry status and tax avoidance tendency was found to further increase when managers have a tendency to overinvest. This is because the information asymmetry between managers and shareholders intensifies in the high-tech industry, which is characterized by complexity and difficulty. This is because, when the corporate age is low and overinvestment occurs, managers can easily divert funds through tax evasion and take private benefits. [Implications] When establishing tax policies related to high-tech industries, the person in charge of tax policies needs to establish related policies taking into account the specificity of tax avoidance in high-tech industries. Investors investing in high-tech industries also need to consider tax avoidance caused by overinvestment in high-tech industries.

포쉐(Poche)의 다의성을 통해서 본 벽의 단면과 대지의 관계성에 관한 연구

김예은(Kim, Ye-Eun),구영민(Koo, Young-Min) 대한건축학회 2020 대한건축학회 학술발표대회 논문집 Vol.40 No.2

Poche, which can be defined and applied in architecture, means including wall and other solids in the building, which means that the construction and decoration are reproduced simultaneously. Since modern times, the concept of space has become multi-directional and de-structural as the walls have become free from the role of structure, and Poche, which was considered a structural volume inside the walls, has become capable of various interpretations along with changes in the perception of the walls. The purpose of this study is to analyze the architectural applicability of Poche as a medium of land and architecture in the context of modern indeterminate cities after a comparative analysis of how Poche"s Polysemous Notion enables the transition perception of ‘the Section of a Wall’ and ‘relationship with Earth’ in architectural spaces.

광주광역시 서구 재가노인의 노쇠정도에 따른 영양상태

김예은(Ye Eun Kim),허영란(Young-Ran Heo) 대한지역사회영양학회 2021 대한지역사회영양학회지 Vol.26 No.5

좌골신경통에 대한 전침 치료: 체계적 문헌고찰 및 메타분석

김예은 ( Ye-eun Kim ),안정훈 ( Jeong-hoon Ahn ),차윤엽 ( Yun-yeop Cha ),한인식 ( In-sik Han ),허인 ( In Heo ),박인화 ( In-hwa Park ) 한방재활의학과학회 2022 한방재활의학과학회지 Vol.32 No.2

Objectives This study was conducted to evaluate the effect of electro-acupuncture for sciatica. Methods We searched 13 online databases (Kmbase, Research Information Sharing Service [RISS], National Digital Science Library [NDSL], Oriental Medicine Advanced Searching Integrated System [OASIS], Koreanstudies, Koreantk, DBpia, PubMed, Cochrane, EMBASE, Medline, China National Knowledge Infrastructure [CNKI], Jstage) to find randomized-controlled clinical trials (RCTs) that used electro-acupuncture for sciatica. Efficacy rate and visual analogue scale (VAS) were mainly analyzed as a main evaluation criteria. Results Among 583 articles that were searched, 24 RCTs were finally selected and 18 RCTs were statistically analyzed. Electro-acupuncture was more effective than acupuncture in terms of efficacy rate (p<0.00001) and VAS (p<0.00001). Also, Electroacupuncture was more effective than western medication in terms of efficacy rate (p= 0.0005). However, the effectiveness of electro-acupuncture was not identified compared to physical therapy (p=0.42). Electro-acupuncture significantly improved efficacy rate when combined with physical therapy than physical therapy alone (p<0.0001). In addition, electro-acupuncture plus Chuna manual therapy compared to Chuna manual therapy alone showed positive results for efficacy rate (p=0.05) and VAS (p <0.0001). Conclusions Based on results, the effectiveness of electro-acupuncture for sciatica was identified. However, this study has limitations because the RCTs included in this study were small in number and published in a particular region. Although this study could be a groundwork for well designed research for sciatica. (J Korean Med Rehabil 2022;32(2):105-121)

경북지역 대학교 급식소 이용고객의 짠맛 선호도 조사

김그림 ( Geu Rim Kim ),박지혜 ( Ji Hye Park ),양예은 ( Ye Eun Yang ),이경아 ( Kyung A Lee ) 대구가톨릭대학교 자연과학연구소 2014 자연과학연구논문집 Vol.12 No.1

The purpose of this study was to investigate preference for salty taste of University foodservice customer in the Gyeongsangbuk-do area. Data were collected from subjects, including 94 male and 213 female University students. This survey was conducted using self-boarding Questionnaires. By the stage of salt-related dietary behaviors, the ``Pre-contemplation stage`` comprised 39.1%, ``Contemplation stage`` 29.1%, ``Preparation stage`` 14.9% and`` Action stage`` 16.9%. Exactly 38.5% of all students showed ``salty`` for self-assessed preference of saltness, and 56.4% showed ``salty`` for assessed saltness of university foodservice operation. Male had higher self-assessed preference for salty taste more than female, overweight students had higher the score, and ``Pre-contemplation stage`` group had higher the score than other group.

Oroxylin A와 관련 유도체 합성 및 효능에 관한 고찰

김예은(Ye Eun Kim),이상협(Sang Hyup Lee) 대한약학회 2021 약학회지 Vol.65 No.6

Oroxylin A is a flavonoid compound found in some medicinal plants. Oroxylin A is known to possess a variety of biological properties such as anti-cancer, anti-inflammatory, and neuroprotective effects. In particular, the anti-cancer effect via apoptosis induction and neuroprotective effect through γ-aminobutyric acid type A (GABAA) receptor antagonism are remarkable. Based on this usefulness, extensive efforts to synthesize oroxylin A have been continued. However, semisyntheses using flavone compounds as starting materials rather than total syntheses were mainly conducted, owing to the difficulty of synthesizing oroxylin A. Regarding the semi-synthesis of oroxylinA, several methods using flavone compounds (baicalein, wogonin, or baicalin) were employed to give 8-62% product yields through 3-step reactions. Derivative syntheses were also performed while investigating their biological properties. Therefore, syntheses and biological evaluation of oroxylin A and its derivatives were reviewed to assess and enhance the potential of oroxylin A as a medicinal component.

염산 침출용액을 이용한 Pd/Al₂O₃ 촉매에서 고순도 팔라듐 회수

김예은(Ye Eun Kim),변미연(Mi Yeon Byun),백재호(Jae Ho Baek),이관영(Kwan-Young Lee),이만식(Man Sig Lee) 한국청정기술학회 2020 청정기술 Vol.26 No.4

팔라듐(Pd)은 희소금속임에도 불구하고 보석, 촉매 및 치과 소재와 같은 다양한 산업 응용 분야에 널리 사용되고 있다. 이러한 가운데 폐자원으로부터 고순도 Pd를 회수하는 기술들이 주목받고 있다. 본 연구에서는 염산 용액에서 팔라듐 침출 및 회수를 위한 최적 조건을 조사하였다. 염산 농도, 침출온도, 침출시간, 산화제 농도 및 광액 농도 등 다양한 실험조건에서 팔라듐 침출실험을 수행하였다. 염산농도 3 M, 산화제 3 vol%, 침출온도 80 ℃, 침출시간 60분에서 약 97.2%의 침출율을 나타내었다. 과산화수소/차아염소산나트륨의 비율은 침출용액 내 염소 이온 농도를 증가시켜 팔라듐 침출을 용이하게 하는 역할을 하는 것으로 확인하였다. 또한 pH 7에서 포름산을 첨가하여 80 ℃에서 30분 간 교반할 시 99.6% 순도를 가지는 팔라듐 분말을 회수할 수 있었다. 이는 포름산이 80 ℃에서 수소 가스와 이산화탄소로 분해되어 환원제 역할을 하였기 때문이라고 사료된다. 따라서 회수되어진 고순도 팔라듐 분말은 회로, 촉매 전구체 및 수술기구에 사용될 것으로 기대되어진다. Palladium (Pd) has been widely used in various industrial applications such as jewelry, catalyst, and dental materials despite its limited resources. It has been gaining attention to recover Pd with high purity from the spent materials. This study investigated the optimum conditions for the leaching and recovery of metallic Pd. The leaching parameters are HCl concentration, temperature, time, concentration of oxidants, and pulp density. 97.2% of Pd leaching efficiency was obtained in 3 M HCl with 3 vol% oxidants at 80℃ for 60 min. The ratio of hydrogen peroxide to sodium hypochlorite played a critical role in the leaching efficiency due to the supply of Cl- ions in the leachate. Moreover, the complete recovery of Pd in the leachate was achieved at 80℃ with 0.3 formic acid/leachate after adjusting the pH value of 7. This situation was ascribed to the decomposition of formic acid into hydrogen gas and carbon dioxide at 80℃. ICP-AES and XRD characterized the recovered Pd powder, and the purity of the recovered powder was found to be 99.6%. Consequently, the recovered Pd powder with high purity could be used in circuits, catalyst precursors, and surgical instruments.

집게손발톱에서 탄산가스 프락셔널 레이저와 국소 도포제 병합 치료 연구

김예은 ( Ye Eun Kim ),조의현 ( Ui Hyeon Jo ),박현선 ( Hyunsun Park ) 대한피부과학회 2019 대한피부과학회지 Vol.57 No.10

Background: Pincer nail is a deformity of the nail that is characterized by the transverse overcurvature of the nail plate. Both conservative and surgical treatments can be used to treat pincer nail. However, there are no reports regarding non-surgical, laser treatment of pincer nail. Objective: To evaluate the treatment outcomes and adverse events of CO₂ fractional laser and topical agent combination therapy on pincer nail. Methods: Eleven pincer nails (all great toenails) were treated with a CO₂ fractional laser. An antifungal agent (in case of co-existing onychomycosis) or 20% urea cream was applied to the toenails. The effect of the treatment was measured by evaluating the difference in the width index, height index, and nail angle before and after treatment. Changes in pain levels were also evaluated. All adverse events and recurrences were observed until the last follow-up visit. Results: The mean number of laser treatments was 2.27 and the mean follow-up period was 18.36 weeks after the last treatment. All 3 measured indices changed significantly after the treatment. The width index increased by 0.16 (p=0.0016), the height index decreased by 1.89 (p=0.008), and the nail angle increased by 29.60° (p=0.005). The pain was reduced in all cases. There were no serious adverse events. Conclusion: The combination of CO₂ fractional laser therapy and topical application is an effective and tolerable treatment for pincer nail. Larger studies with long-term observations are needed to confirm this result. (Korean J Dermatol 2019;57(10):587∼593)

독도의 자생식물의 근권에서 분리한 원핵 미생물의 다양성 분석

김예은(Ye-Eun Kim),윤혁준(Hyeokjun Yoon),유영현(Young-Hyun You),김현(Hyun Kim),서영교(Yeonggyo Seo),김미애(Miae Kim),우주리(Ju-Ri Woo),남윤종(Yoon-Jong Nam),이리나(Khalmuratova Irina),이경민(Gyeong-Min Lee),송진하(Jin-Ha Song),진영주(Y 한국생명과학회 2014 생명과학회지 Vol.24 No.4

본 연구에서는 독도에 자생하는 3종의 해안식물 해국(Aster sphathulifolius), 땅채송화(Sedum oryzifolium), 갯까치 수영(Lysimachia mauritiana)을 연구 재료로 사용하였다. 각 식물에서 근권세균을 각 9주씩 분리하고, 동정하여 이들 세균의 다양성을 조사하고 근권 토양의 세균 집단 조성을 분석하였다. 16S rDNA의 염기서열 분석 결과, 계통학적으로 총 4문 19종의 근권세균이 분리, 동정, 확인되었다. 또한 본 실험을 통하여 독도 자생식물 근권 균주의 최적 생육 환경이 확인되었다. S. oryzifolium는 Rhodobacterales목, Micrococcales목, Corynebacteriales목, Flavobacteriales목, Oceanospirillales목, Bacillales목의 세균 균주가 확인되었으며, 자생식물 L. mauritiana에서는 Micrococcales목, Flavobacteriales목, Rhizobiales목, Oceanospirillales목, Rhodobacterales목, Bacillales목의 세균균주가 확인되었다. 자생식물 A. sphathulifolius에서는 Flavobacteriales목, Rhizobiales목, Corynebacteriales목, Micrococcales목, Alteromonadales목 및 Bacillales목의 균주가 분리, 동정, 확인되었다. 본 연구를 바탕으로 3종의 자생식물에서 방선균문(Actinobacteria)과 프로테오박테리아문(Proteobacteria)에 속하는 근권세균이 많이 존재함을 확인할 수 있었다. Three plant species, Aster sphathulifolius, Sedum oryzifolium, and Lysimachia mauritiana, native to the Dokdo Islands in South Korea, were examined for rhizosphere microorganisms by using 16S rDNA sequences. Nine species of rhizosphere microorganisms were isolated from the three native plant species, respectively. Phylogenetic analysis showed that the microorganisms could be classified into 19 species belonging to four phyla (Actinobacteria, Bacteroidetes, Firmicutes and Proteobacteria), and the characteristics of the microbes were confirmed. Rhizosphere microorganisms from the six orders (Bacillales, Corynebacteriales, Flavobacteriales, Micrococcales, Oceanospirillales, and Rhodobacterales) were isolated from S. oryzifolium. From L. mauritiana, microbes belonging to the seven orders (Bacillales, Flavobacteriales, Micrococcales, Oceanospirillales, Rhizobiales, and Rhodobacterales) were isolated. From A. sphathulifolius, the six orders of rhizosphere microorganisms (Alteromonadales, Bacillales, Corynebacteriales, Flavobacteriales, Micrococcales, and Rhizobiales) were isolated. These data showed that Actinobacteria and Proteobacteria were the dominant phyla for the rhizosphere of all three plants. To confirm the bacterial diversity in rhizospheres, Shannon’s diversity index (H’) was used at the genus level. In these data, the rhizosphere from S. oryzifolium and L. mauritiana had more diverse bacteria compared to that from A. sphathulifolius.