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      • KCI등재

        Treatment of Peripheral Facial Palsy with Skin Damage Caused by Folk Remedies Using Korean Medicine: A Case Report

        오유나,김연학,김지훈,김은석,이병렬,양기영 경락경혈학회 2022 Korean Journal of Acupuncture Vol.39 No.4

        Peripheral facial palsy generally results from damage to the facial nerve. As facial asymmetry is observed, it accompanies not only functional problems but also psychological and social difficulties. Medical institutions treat most patients, however, there are still patients who rely on invasive methods by unqualified practitioners for fear of sequelae. This case describes a 61-year-old woman who experienced facial palsy twice. She visited our hospital with skin damage after folk patch therapy for her facial palsy. Combined Korean medicine treatment was administered during treatment period. After treatments, the symptoms of facial palsy and skin lesions improved. This case showed that Korean Medicine was efficacious in improving symptoms of facial palsy with damaged skin caused by folk patch therapy. Education and awareness of uncontrolled invasive treatments for facial palsy are needed.

      • KCI등재

        해외은닉재산의 조세사면제도가 조세순응에 미치는 영향

        오유나,박주영,심태섭 한국세무학회 2016 세무학 연구 Vol.33 No.1

        Offshore tax evasion that has lately become a serious issue world widely has worsened the fiscal and has negative effect on taxpayer’s compliance behavior. Tax authorities in the world are trying to prevent them in various way like as ‘To enhance voluntary reporting’, ‘Tax Information Exchange Agreement'. so the Korean tax administration (National Tax Service, NTS) introduced the foreign account tax compliance program. To enhance and to settle reporting the concealed offshore assets, the NTS strengthens the investigation on taxpayers who did not file their foreign account. Considering the dispute and cost caused by tax investigation, the best way for legalize to hidden offshore assets is to make taxpayers voluntarily disclose their offshore assets. NTS is going to enforce the Tax Amnesty for reduction fine, penalty to encourage taxpayers voluntary disclose for 6 month from October 1, 2015. This study is to examine whether the tax amnesty and the penalties affect the decision-making of taxpayers who did not report their foreign accounts. In this study, it been set up three hypothetical situation of ‘the tax amnesty was performed only once’, or ‘continually’, and ‘the tax amnesty is not enforced’. To know the penalty effects, it was also presented situations to‘current level of penalty’ and ‘double from current level of penalty’. It presented total 6 hypothetical situations(3×2) and conducted a field experiment by using questionnaire. Respondents were tax professionals with an understanding of the foreign accounts reporting scheme, the results were analyzed by collecting a total of 118. According to the results of this study, most respondents reported their hidden offshore assets most highly when the tax amnesty is enforced only once. Also, in the ‘double from current level of penalty’ situation, it increased the tendency of taxpayers to voluntarily report. but in this case with no tax amnesty, the respondents did not report their hidden assets truthfully than under the tax amnesty program. It is most effective to implement tax amnesty only once for that voluntary reporting of taxpayers increases. When NTS could keep continually tax amnesty as in the past, rather Taxpayers are likely to decrease tax compliance. Referring to these results, the Korean government and the NTS need to be conducted the tax amnesty for offshore concealment income and assets only once. 최근 국제적으로 대두되고 있는 해외은닉 소득․재산을 통한 탈세는 국가재정을 악화시키고, 납세순응을 저하시키는 문제를 발생시킨다. 이를 해결하고자 여러 나라가 ‘자발적 신고의 유인’, ‘조사와 제재수단의 강화’, ‘세정당국 간 정보교환’ 등과 같은 방안을 마련하여 대응하고 있다. 우리나라도 해외 탈세문제를 견지하고 납세자의 해외금융계좌를 세정당국에 신고하는 제도를 도입하였다. 새로운 제도의 조기정착을 위해 세무조사를 강화하고 해외 탈세를 엄중처벌하고 있다. 그러나 세무조사로 야기되는 분쟁, 행정낭비 등을 고려해 볼 때, 해외은닉 소득․재산을 양성화하기 위한 가장 좋은 방법은 납세자 스스로 신고하도록 하는 것이다. 현재 우리나라는 납세자의 자발적 신고를 독려하기 위하여 2015년 10월 1일부터 6개월 간 해외은닉 소득․재산을 신고하는 경우 과태료, 형사처벌 등을 감면하는 조세사면제도를 시행하였다. 본 연구는 해외은닉 소득․재산에 대한 조세사면제도와 납세순응을 높이는 전통적인 방법인 과태료의 인상이 납세자에게 미치는 영향을 각각 살펴보고자 한다. 이를 살펴보기 위해 독립변수 조세사면과 과태료를 조작하여 설문지를 통한 현장실험방법(field experiment)을 이용하였다. 조세사면은 ‘부재하는 경우’와 ‘단 한차례만 시행하는 경우’, ‘계속적으로 시행될 가능성이 있는 경우’로 제시하였다. 과태료는 ‘현재수준’ 그리고 ‘현재 보다 2배 인상된 과태료’로 제시하였다. 독립변수의 조작으로 총 6가지(3×2)의 가상 상황을 제시하여 해당 제도에 대한 이해가 있는 세무전문가들을 대상으로 설문지 118부를 회수하여 분석하였다. 본 연구의 결과에 의하면, 과태료가 현재상황일 때 응답자들은 조세사면에 대한 3가지 상황에서 조세사면의 시행을 단 1회로 한정하였을 때 자진하여 신고하겠다는 성향이 가장 높았다. 더불어 ‘과태료의 인상’의 경우 조세사면에 대한 3가지 상황에서 모두 납세순응을 높였으나, 조세사면이 없는 경우 과태료를 인상하더라도 여전히 신고하지 않으려는 경향이 높았다. 이러한 연구결과에 의하면, 단 1회의 조세사면을 실시하는 것이 납세자의 자진신고를 높이는 데 가장 효과적임을 알 수 있었다. 다만 과거와 같이 단 1회의 시행을 지키지 못할 경우, 자진신고 성향은 오히려 감소할 가능성을 제시하고 있다. 이에 세정당국은 이러한 결과를 참고하여 소득․재산을 해외에 은닉한 납세자들의 자발적인 신고를 유도하기 위해 조세사면을 단 한번만 시행하여야 할 것이다.

      • KCI등재

        통합암치료를 적용한 폐전이 동반 췌장암 환자의 장기간 추적관찰 증례보고

        오유나,박경덕,정유진,김지수,정범진,방선휘 대한한방내과학회 2023 大韓韓方內科學會誌 Vol.44 No.4

        Objective: This long-term case report details a case of pancreatic cancer with lung metastasis suppressed by integrative cancer medicine (IMT). Methods: A 64-year-old woman diagnosed with pancreatic cancer visited a Korean medicine hospital complaining about the side effects of chemotherapy for lung metastasis. She received IMT involving Korean traditional medicine and Western immunotherapy from May 2017 to June 2023. Tumor dimensions were assessed through computed tomography (CT) and positron-emission tomography/CT scans, while tumor markers and safety were monitored by laboratory tests. Results: IMT suppressed the progression of cancer, as observed by imaging and laboratory tests. The patient achieved 5-year survival, even after discontinuing chemotherapy. Conclusion: This case presents a potential therapeutic alternative for patients who are ineligible for chemotherapy or surgical interventions.

      • KCI등재

        Adverse Events of Electronic Moxibustion Treatment for Knee Osteoarthritis: Case Reports and a Literature Review

        오유나,Lee Ji Sun,김연학,김은석,김건형,이병렬,양기영 대한침구의학회 2022 대한침구의학회지 Vol.39 No.1

        Background: Electronic moxibustion has the advantage of temperature control and maintenance, and overcomes the limitations of the existing moxibustion process without the use of the combustion process. However, as the application of electronic moxibustion in clinical practice has increased, safety issues are emerging.Methods: Clinical cases of electronic moxibustion treatment for knee osteoarthritis where burns occurred were collected. In addition, adverse events reported in clinical studies using electronic moxibustion for patients with knee osteoarthritis were collected from studies retrieved from Korean and international databases.Results: There were 3 cases of superficial 2nd degree burns retrospectively collected through chart reviews. Among the selected 5 studies for literature review, 2 studies reported adverse events which were burns milder than those reported in these 3 cases in this retrospective case review.Conclusion: Since the risk of superficial 2nd degree burn was discovered in the cases reviewed, further research on safe electronic moxibustion treatment is required without compromising the effectiveness of moxibustion.

      • KCI등재

        사용후핵연료 심지층 처분장의 완충재 소재인 WRK 벤토나이트의 pH 차이에 따른 우라늄 흡착 특성과 기작

        오유나,신대현,김단우,전소영,김선옥,이민희 대한자원환경지질학회 2023 자원환경지질 Vol.56 No.5

        사용후핵연료(Spent nuclear fuel; SNF) 심지층 처분장의 완충재 소재로서 WRK (waste repository Korea) 벤토나이트가 적합한지를 평가하기 위하여, 대표적인 방사성 핵종인 U (uranium)에 대한 WRK 벤토나이트의 흡/탈착 특성과 흡착 기작을 규명하는 다양한 분석, 흡/탈착 실내 실험, 동역학 흡착 모델링을 다양한 pH 조건에서 수행하였다. 다양한 특성 분석 결과, 주성분은 Ca-몬모릴로나이트이며, U 흡착 능력이 뛰어난 광물학적·구조적 특징들을 가지고 있었다. WRK 벤토나이트의 U 흡착 효율 및 탈착율을 규명하기 위한 흡/탈착 실험 결과, pH 5, 6, 10, 11 조건에서 WRK 벤토나이트와 U 오염수(1 mg/L)가 낮은 비율(2 g/L)로 혼합되었음에도 불구하고 높은 U 흡착 효율(>74%)과 낮은 U 탈착율(<14%)을 보였으며, 이는 WRK 벤토나이트가 SNF 처분장에서 U 거동을 제한하는 완충재 소재로서 적절하게 사용될 수 있음을 의미한다. pH 3과 7 조건에서는 상대적으로 낮은 U흡착 효율(<45%)이 나타났으며, 이는 U가 용액의 pH 조건에 따라 다양한 형태로 존재하며, 존재 형태에 따라 상이한 U 흡착기작을 가지기 때문으로 판단된다. 본 연구 실험 결과와 선행연구를 바탕으로 WRK 벤토나이트의 주요 화학적 U 흡착 기작을 pH 범위에 따라 용액 내 U의 존재형태에 근거하여 설명하였다. pH 3 이하에서 주로 UO22+ 형태로 존재하는 U는 벤토나이트 표면의 Si-O 또는 Al-O(OH)와의 정전기적 인력(예: 이온 결합)에 의해 흡착되기 때문에 pH가 감소할수록 음전하 표면이 약해지는 WRK 벤토나이트 특성에 의해 비교적 낮은 U 흡착 효율이 나타났다. pH 7 이상의 알칼리성 조건에서 U는 음이온 U-수산화 복합체(UO2(OH)3-, UO2(OH)42-, (UO2)3(OH)7- 등)로 존재하며 비교적 높은 흡착 효율이 나타내는데, 이들은 벤토나이트에 포함된 Si-O 또는 Al-O(OH)의 산소원자를 공유하거나 리간드 교환에 의해 새로운 U-복합체가 형성되어 흡착되거나 수산화물 형태의 공침(co-precipitation)에 의해 벤토나이트에 고정되기 때문이다. pH 7의 중성 조건에서는 pH 5와 6보다 오히려 낮은 U 흡착 효율(42%)이 나타났는데, 이러한 결과는 용액 내 존재하는 탄산염(carbonate)에 의해 U가 U-수산화 복합체보다 용해도가 높은 U-탄산염 복합체로 존재하는 경우 가능하다. 연구 결과 pH를 약산성 또는 염기성 조건으로 유지하거나 용액 내 존재하는 탄산염을 제한함으로써 WRK 벤토나이트의 U 흡착 효율을 높일 수 있는 것으로 나타났다. This study focused on evaluating the suitability of the WRK (waste repository Korea) bentonite as a buffer material in the SNF (spent nuclear fuel) repository. The U (uranium) adsorption/desorption characteristics and the adsorption mechanisms of the WRK bentonite were presented through various analyses, adsorption/desorption experiments, and kinetic adsorption modeling at various pH conditions. Mineralogical and structural analyses supported that the major mineral of the WRK bentonite is the Ca-montmorillonite having the great possibility for the U adsorption. From results of the U adsorption/desorption experiments (intial U concentration: 1 mg/L) for the WRK bentonite, despite the low ratio of the WRK bentonite/U (2 g/L), high U adsorption efficiency (>74%) and low U desorption rate (<14%) were acquired at pH 5, 6, 10, and 11 in solution, supporting that the WRK bentonite can be used as the buffer material preventing the U migration in the SNF repository. Relatively low U adsorption efficiency (<45%) for the WRK bentonite was acquired at pH 3 and 7 because the U exists as various species in solution depending on pH and thus its U adsorption mechanisms are different due to the U speciation. Based on experimental results and previous studies, the main U adsorption mechanisms of the WRK bentonite were understood in viewpoint of the chemical adsorption. At the acid conditions (<pH 3), the U is apt to adsorb as forms of UO22+, mainly due to the ionic bond with Si-O or Al-O(OH) present on the WRK bentonite rather than the ion exchange with Ca2+ among layers of the WRK bentonite, showing the relatively low U adsorption efficiency. At the alkaline conditions (>pH 7), the U could be adsorbed in the form of anionic U-hydroxy complexes (UO2(OH)3-, UO2(OH)42-, (UO2)3(OH)7-, etc.), mainly by bonding with oxygen (O-) from Si-O or Al-O(OH) on the WRK bentonite or by co-precipitation in the form of hydroxide, showing the high U adsorption. At pH 7, the relatively low U adsorption efficiency (42%) was acquired in this study and it was due to the existence of the U-carbonates in solution, having relatively high solubility than other U species. The U adsorption efficiency of the WRK bentonite can be increased by maintaining a neutral or highly alkaline condition because of the formation of U-hydroxyl complexes rather than the uranyl ion (UO22+) in solution, and by restraining the formation of U-carbonate complexes in solution.

      • KCI등재

        인간 폐암 세포주에서 Widdrol에 의한 Apoptosis 유도

        오유나,홍윤경,윤희정,이은우,최영현,권현주,김병우,이현태,박철 대한암예방학회 2009 Journal of cancer prevention Vol.14 No.3

        Widdrol, a crystalline, natural substance, is an odorant derivative contained in various plants such as the Juniperus sp., including Juniperus chinensis. Though widdrol has been known to possess anti-fungal activity against Botrytis cinerea, anti-cancer properties of widdrol are not well understood. Therefore, we report the cytotoxic activity and the mechanism of cell death exhibited by the widdrol from Juniperus chinensis against human lung carcinoma A549 cells. Treatment A549 cells with various concentrations of widdrol resulted in growth inhibition and apoptosis induction in a dose-dependent manner as determined by cell viability, chromatin condensation, and DNA fragmentation analysis. The Western blot analysis revealed that apoptosis in A549 cells was associated with release of cytochrome c from mitochondria into the cytosol, activation of caspase-3, -8, -9 and proteolytic cleavage of poly (ADP-ribose) polymerase (PARP). These results suggest that widdrol exhibits antiproliferative effect on A549 cells via apoptosis, and can be a potential candidate in the field of anticancer drug discovery. (Cancer Prev Res 14, 256-264, 2009)

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