운전면허정지기간도과후의 취소소송과 소(訴)의 이익(1) - 대법원 1988.5.24 선고 87누 944 판결 -

김완섭 한국사법행정학회 1989 사법행정 Vol.30 No.1

법인세평준화연구의 재고찰

김완섭 경인여자대학 1998 경인논집 Vol.- No.7

The purpose of this paper is to examine whether firms use the indirect tax reduction and exemption(reserve and special depreciation) to smooth corporate income tax. To reduce the risk of tax audit is more important for firms in the long-term. In order to avoid the tax audit, the firms' decision making about coporate income tax would not minimize tax but smooth tax. In some cases, tax smoothing leads to lighter of tax burden in the long-term than tax burden minimization in the short-term. Established hypothesis in order to practice this study is as follows: The firms smooth the corporate income tax using indirect tax reduction and exemption. Wilcoxon matched-pairs signed ranks test is used to test hypothesis. The results of this study indicate that firms use the reserve and special depreciation to smooth corporate income tax. This study examined that tax smoothing tendency is measured by the reserve and special depreciation amounts without identifying corporate managers' intention to set reserve and special depreciation. But the implications of these results suggest that new recognition is offered to information users for corporate income tax reported accounting entity and the problems of tax authorities' operations.

Methimazole 유발 담즙울체성 황달예에서 스테로이드사용 1예

김완섭,김영민,유명희,서교일,김철희,변동원,김재한,윤병옥,송상훈,오명진,황헌규 대한내분비학회 1999 Endocrinology and metabolism Vol.14 No.3

Cholestatic jaundice caused by imidazole derivatives is a rare complication of antithyroid drug therapy. We present a case of cholestatic jaundice with systemic hypersensitivity reaction, which developed in a 27-year old male one day after exposure to methimazole. The patient showed clinical improvement and gradual resolution of jaundice after the discontinuation of methimazole and treatment with prednisolone. Histologic findings of liver revealed bile pigment, predominantly in centrilobular area, and infiltration of chronic inflammatory cells in a few portal area without evidence of degeneration or necrosis of hepatocytes. Methimazole could be presumed as etiologic agent from clear chronological relationship and the lack of other causative factors. We report this unusual case with review of literature (J Kor Soc Endocrinol 14:592-598, 1999).

간문맥의 해면상 변형에 의해 발생된 폐쇄성 황달 1예

김완섭,이혜경,이문성,심찬섭,김영민,조영덕,김재한,송상훈,오명진,황헌규,문철,문종호,서기현,허경렬,구동억 대한소화기내시경학회 1999 Clinical Endoscopy Vol.19 No.6

Cavernous transformation of the portal vein is a rare condition probably arising secondary to extrahepatic portal vein thrombosis or obstruction with recannalization and/or collateral veins formation to bypass the obstruction. It is believed that cavernous transformation of the portal vein is caused by a variety of diseases associated with periportal collateral development and hepatopedal flow. It is known that portal vein occlusion, which is the actual cause of cavernous transformation, has a wide variety of etiologies, such as congenital abnormalities, omphalitis, pancreatitis, various carcinoma, and liver cirrhosis. In most cases, the revealing symptom is upper gastrointestinal bleeding. Rarely, however, diagnosis is made from obstructive jaundice. Extensive collateral veins due to portal vein occlusion may compress and narrow the biliary tract. A 39-year-old man was admitted due to jaundice and abdominal discomfort for 1 month. He was confirmed to have obstructive jaundice due to collateral vessels of cavernous transformation of the portal vein. We report a case of obstructive jaundice caused by cavernous transformation of the portal vein.

중추신경증상을 동반한 색조실조증 1례

김완섭,최용우,이명호,임철완 대한소아과학회 1985 小兒科 Vol.28 No.9

Sensitivity of Pseudomonas syringae to Bovine Lactoferrin Hydrolysates and Identification of a Novel Inhibitory Peptide

김완섭,김평현,Kei-ichi Shimazaki 한국축산식품학회 2016 한국축산식품학회지 Vol.36 No.4

The antimicrobial activity of bovine lactoferrin hydrolysates (bLFH) was measured against Pseudomonas strains (P. syringae and P. fluorescens) in vitro. To compare susceptibility to bLFH, minimal inhibitory concentration (MIC) values were determined using chemiluminescence assays and paper disc plate assays. Antimicrobial effect against P. fluorescens was not observed by either assay, suggesting that bLFH did not exhibit antimicrobial activity against P. fluorescens. However, a significant inhibition of P. syringae growth was observed in the presence of bLFH. The addition of bLFH in liquid or solid medium inhibited growth of P. syringae in a dose-dependent manner. Furthermore, a bLFH peptide with antimicrobial activity toward P. syringae was isolated and identified. The N-terminal amino acid sequences of thus obtained antimicrobial bLFH peptides were analyzed by a protein sequencer and were found to be Leu-Arg-Ile-Pro-Ser-Lys-Val-Asp-Ser-Ala and Phe-Lys-Cys-Arg-Arg-Trp-Gln-Trp-Arg-Met. The latter peptide sequence is known to be characteristic of lactoferricin. Therefore, in the present study, we identified a new antimicrobial peptide against P. syringae, present within the N-terminus and possessing the amino acid sequence of Leu-Arg-Ile-Pro-Ser-Lys-Val-Asp-Ser-Ala.

染色體 異常症候群의 細胞 遺傳學的 觀察

金完燮,宋昌虎,李武三 의과학연구소 1988 全北醫大論文集 Vol.12 No.1

This study was performed to evaluate the chromosomal aberrations in patients, who had been refered from Chonbuk National University Hospital and Chonju Presbyterian Medical Center from 19985 to 1987. Base upon the karyotypes of chromosomes and chart records, the following results were obtained; 1. Chromosomal aberrations were found in 14 cases of 61 patients. 2. Autosomal aberrations were found in 12 cases, sex chromosonal aberrations were found in 2 cases. 3. In order of frequency, 11 cases of Down syndrome, 1 case of Turner syndrome, 1 case of Long Y chromosome and 1 case of 21 monosomy mosaicism were observed.

주거침입죄에 관한 고찰

김완섭 순천향대학교 사회과학연구소 2005 순천향 사회과학연구 Vol.10 No.3

Die vorliegende Arbeit befaßt sich mit dem Hausfriedensbruch. Der Begriff des Hausrechts ist zwar jedem Juristen geläufig, und auch der juristische Laie verbindet bestimmte Vorstellungen mit diesem Ausdruck. Rechtsprechung und Lehre haben sich lange Zeit nur oberflächlich mit der Vorschrift des §319 StGB befaßt, was zum Teil darauf zurückzuführen ist, daß der Hausfriedensbruch häufig im Zusammenhang mit anderen Delikten begangen und bei der Straffestsetzung von diesen Delikten konsumiert wird. Heute ist die Zahl der Fälle des Hausfriedensbruchs angestiegen, in denen allein oder hauptasächlich die Strafbarkeit des Verhaltens nach §319 in Betracht kommt. Aber sind die Auffassungen über Wesen und Bedeutung des Hausfriedensbruchs gegensätzlich. Was den Gang der Arbeit betrifft, so gliedert sich die Untersuchung in 4 Abschnitte. 1. Problemstellung 2. Geschütztes Rechtsgut 3. Auslegung des Tatbestand 4. Schlußbemerkung

분식회계의 실태와 근절방안에 관한 연구

김완섭 경인여자대학 2003 경인논집 Vol.- No.10

The purpose of this study is to investigate the actual condition of window-dressed settlement accounting and to present to do that solution plan. The actual condition investigation led and the supervision indication of the audit report and accounting changes. It followed in result of like this actual condition investigation and against the extermination plan of window-dressed settlement accounting it investigated.

로지스틱 회귀분석과 데이터마이닝 분석을 이용한 컴퓨터 교양교육 성과의 요인에 대한 연구

김완섭 한국교양교육학회 2012 교양교육연구 Vol.6 No.3

In order to improve the outcomes of liberal arts education, a cyclic process which analyzes the factors affecting education and applies the results of the analysis to education is required. So it is very helpful to collect various data which are relevant to the educational outcome such as classroom environment, professors, student’s colleges, department, sex and analyze these data for finding factors and relations of them. In this study, we performed the work to find out the factors of computer liberal education by analyzing the data obtained from ‘Computer-Practice1’which is an essential course at Soongsil university. In this ‘Computer-Practice1’ course, MOS(Microsoft Office Specialist) certification examination is used for testing each student’s academic achievement. In the experiment of this study, the data were used, which had been obtained from the 2,865 students who took the ‘Computer-Practice1’ course in 2011. And as the analysis method, logistic regression and decision tree analysis were used. We could find out the various factors which affected the outcome of the education by applying regression analysis which is the traditional statistical method. But because the hierarchical relationship among the factors could not be investigated by using regression analysis, we used the decision tree analysis which is the representative method in data-mining. There is a big advantage to use decision tree analysis because this method provides a tree model which explains the relationship of the factors that affect the dependent variable. And this tree model could be interpreted intuitively and provide useful applicable rules. In particular, three algorithms including QUEST, CRT and CHAID are used in order to overcome the disadvantage which is weak in correlation of the input variables through decision tree analysis. Through the experiment, I found out that various factors including education period, professors, classrooms and class hours affect the educational outcome complexly. 교양교육의 교육성과를 향상시키기 위해서는 교육에 영향을 미치는 요인에 대한 분석과 분석의 결과를 교육에 반영하는 순환 과정이 요구된다. 강의실, 담당교수, 학생의 성별, 소속대학, 소속학과 등의 교육에 영향을 미치는 다양한 요인에 해당하는 데이터를 수집하고, 이들과 교육을 통해 도출된 학생들의 교육성과 데이터를 분석하여 그 영향력의 관계와 정도를 규명하는 것은 효과적인 교양교육의 운영에 큰 도움을 준다. 본 연구에서는 숭실대학교의 교양필수 과목인 ‘컴퓨터활용1’ 교과목에서 도출된 데이터를 통해 컴퓨터 교양교육에서의 요인을 분석하는 연구를 수행하였다. 숭실대학교의 컴퓨터활용 교과목은 Microsoft사에서 인증하는 MOS(Microsoft Office Specialist) 자격증 시험으로 학업 성취도를 테스트하고 있다. 일반적으로 대학의 강좌에서 분반 별로 객관적인 교육성과 데이터를 획득하는 것이 쉽지 않으며, 특히 컴퓨터 관련 교양 교과목에서 실무적인 컴퓨터 활용 능력에 대한 교육성과를 평가하는 것은 더욱 그렇다. 그러나 숭실대학교의 컴퓨터활용 강좌에서는 CBT(Computer Based Test) 방식으로 진행되는 MOS 자격증 평가를 통해 각 학생들의 실용적 활용능력을 객관적으로 평가할 수 있었고, 각 학생들의 획득 점수를 교육성과 자료로 사용하여 교육성과의 요인을 발견하는 분석을 진행할 수 있었다. 본 연구에서는 2011년 ‘컴퓨터활용1’ 교과목을 수강한 2,865명의 학생들의 시험 결과 데이터를 토대로 분석을 수행하였다. 교육성과의 영향력을 분석하기 위한 분석 방법으로는 로지스틱 회귀분석과 결정트리 분석을 사용하였다. 전통적인 통계분석인 회귀분석을 적용하여 교육성과에 영향을 미치는 다양한 요인들의 영향력을 파악할 수 있었다. 회귀분석만으로는 요인들 간의 계층적인 관계를 규명하는데 한계가 있기 때문에 본 연구에서는 데이터마이닝(Data-mining) 분야의 대표적인 분석법인 결정트리(Decision Tree) 분석을 수행하였다. 결정트리 분석은 종속변수에 영향을 미치는 요인들의 관계를 트리 형태로 제공해주며, 그 결과는 직관적으로 해석될 수 있고 적용에 유용한 규칙들을 발견하는데 큰 장점이 있다. 본 연구에서는 결정트리 분석을 통해 교육성과에 영향을 미치는 요인들 간의 관계를 트리 형태로 획득할 수 있었으며, 도출된 모델을 통해 교육성과에 영향을 미치는 중요한 요인들을 발견하고 강좌 운영에 적용할 수 있는 규칙들을 도출하였다. 특히 결정트리 분석에서는 QUEST, CRT 그리고 CHAID의 3개의 알고리즘을 적용하여 결정트리 분석이 입력 변수들 간의 상호관계에 취약한 문제를 보완하고자 하였다. 입력에 사용된 다양한 요인들 중에서 특히 교육기간, 담당교수, 강의실, 강의시간 등의 요인들이 복합적으로 교육성과에 영향을 줌을 파악할 수 있었다.