日帝植民地下의 韓國美術

이창규 국제문화학회 1990 역사와 사회 Vol.4 No.-

책가방

이창규 문예운동사 2007 문예운동 Vol.- No.94

휘발유 특별소비세 내려야 한다

이창규,Lee, Chang-Gyu 대한석유협회 1988 석유와 에너지 Vol.1988 No.9

요막관 선암 1례

이창규,최성,김종철,류현열 고신대학교(의대) 고신대학교 의과대학 학술지 1994 고신대학교 의과대학 학술지 Vol.10 No.1

A case of urachal adenocarcinoma is herein presented in a 54 year-old male. The patient complained intermitttent total painless gross hematuria for four months and diagnosis was made by pelvis CT and cystoscopic biopsy. Radical cystectomy with removal of urachus was made. A brief review of literature was made.

수익권의 복층화에 따른 과세 제도 연구 : 시어스 규정의 검토를 중심으로

이창규 한국조세법학회 2019 조세논총 Vol.4 No.2

This means giving priority to multiple layers of beneficiary rights and beneficiary rights, and issuing priority beneficiary rights, subordinate benefici- aries, etc. as multiple types of beneficiary rights. However, if the property is separated from the trust property and then converted to a beneficiary right with capital elements and the right is multi-layered, there are two major tax problems. A point occurs. The first question is to whom the income generated by the stratification of trust property should be attributed. Second, the transition to multi-stratification in terms of anti-emulsifying profits is a problem in relation to the various types of income defined by the income tax law. The essence of this issue is how to determine the attribution of property if there are persons with qualitatively different beneficial interests. In Korea, it can be said that a tax proposal for multi-layered beneficiary rights has not been obtained yet. It is necessary to consider what kind of right claims and protection should be taken when revising the law so that taxation can be made. And in this paper, the relationship between benefici- aries’ trust assets was judged. After all, it is correct that the beneficiaries whose capital is insufficient are not judged as taxable. A financial transaction system should be introduced by identifying beneficiaries who are short of capital within the scope of consistency with the current income tax law and corporate tax law, while preventing impedi- ment to the trust switching function. Specifically, as a method of clarifying the scope of beneficiaries etc., it can be considered to set provisions to determine beneficiaries in trust property and other beneficiaries. And, like the Sears regulation, the content of the trust property is explicitly con- stituted only by the right to claim the trust in advance, or the guarantee or substantive by the sponsor enabling payment of the trust beneficiary securities. It is considered appropriate to consider the range of shares to be treated as a liability, mainly in cases where it is possible to grasp the claim on the sponsor. 수익권의 복층화란 수익권에 대하여 지급우선순위를 부여하여 여러 종류의 수익권으로서 선순위 수익권, 후순위 수익권 등을 발행하는 것을 의미한다. 복층화된 신탁재산은 재산이 신탁재산과 분리된 후 자본적 요소를 가진 수익권으로 전환되어 그 권리가 복층화 될 때 크게 두 가지의 세제상의 문제점이 발생한다. 첫째, 신탁재산의 복층화로 인하여 발생된 소득을 누구에게 귀속시킬 것인지 여부가 문제이다. 둘째, 이익을 항유한다는 측면에서의 복층화로의 전환이 소득세법에서 정한 각종 소득과의 관계에서의 문제이다. 이 이슈의 본질은 바로 질적으로 다른 수익권을 가진 사람이 존재할 경우에는 과연 어떻게 재산의 귀속을 결정하지 여부이다. 우리나라에서는 아직 수익권의 복층화에 대한 과세 방안이 적립되어 있지 않다. 이에 과세할 수 있도록 법률의 개정함에 있어서 어떠한 권리의 주장과 보호를 해야 하는지를 고려해야 한다. 그리하여 이글에서는 신탁재산의 직접 귀속으로서 수익자와 신탁재산과의 경제적 유대 관계를 판단하였다. 결국 자본이 부족한 수혜자 등을 과세 대상으로 판단하지 않는 것이 옳다고 할 것이다. 신탁의 전환기능을 저해하는 것을 방지함과 동시에 현행 소득세법 및 법인세법에서의 일관성을 갖는 범위 내에서 자본이 부족한 수익자를 특정하고 금융거래방식을 도입해야 할 것이다. 구체적으로는 수혜자 등의 범위를 명확히 하는 방식으로서 신탁재산 보유 수익자 및 기타 수익자를 정하는 규정을 두는 것을 생각할 수 있다. 그리고 미국의 시어스 규정과 같이 명시적으로 신탁재산의 내용이 당해 신탁을 이전받기 위한 청구권만으로 구성되어 있거나 신탁수익증권에 대한 지불할 수 있는 하는 스폰서에 의해 보장 또는 실질적으로 스폰서에 대한 채권으로 파악할 수 있는 경우를 중심으로 부채로 취급되어야 수익 증권의 범위를 고려하는 것이 적당하다고 생각한다.

Ritual: A Fundamental Ministry of Pastoral Care

이창규 한국실천신학회 2013 신학과 실천 Vol.0 No.37

Ritual has played a significant role for the ministry of care throughout the history, especially for those in need. Unfortunately, however, contemporary pastoral care and counseling seems to disregard its ritual legacy by focusing on a more individualistic and psychologically -oriented means of care. This essay endeavors to rectify the errors of contemporary pastoral practices by arguing that ritual needs to be considered as a valuable and effective ministry of care. Ritual acts, if used in an appropriate way, can be vital resources for the cure of souls. This essay briefly explores the historical background of ritual in pastoral care history, particularly highlighting the reasons why rituals have been ignored in mainline Protestant pastoral care practices. The important functions and meanings of ritual are addressed and the pastoral aspects of liturgy are described. Through this endeavor, the reciprocal relationship between ritual and pastoral care are articulated. By using a case study material, this paper illustrates how ritual can be effectively used in a pastoral care situation. Some guidelines for the effective use of ritual in pastoral care are suggested. In this essay, I make the argument that ritual can enrich the ministry of pastoral care and counseling, and that, in this sense, ritual, which is based on rich theological tradition and is effective means of the cure of souls, is necessary for contemporary pastoral care ministry.

광촉매 응용을 위한 TiO2 나노 섬유의 미세구조 제어

이창규,김완태,나경한,박동철,양완희,최원열 한국전기전자재료학회 2018 전기전자재료학회논문지 Vol.31 No.6

TiO2 has excellent photocatalytic properties and several studies have reported the increase in its specific surfacearea. The structure of TiO2 nanofibers indicates promising improved photocatalytic properties and these nanofibers can thuspotentially be applied in air pollution sensors and pollutant removal filters. In this study, a TiO2 nanofiber was fabricatedby the electrospinning method. The fabrication processing factors such as the applied voltage, the distance between nozzleand collector, and the inflow rate of solution were controlled. The precursor was titanium (Ⅳ) isopropoxide and as-spunTiO2 nanofibers were heated at 450℃ for 2 h to obtain an anatase crystalline structure. The microstructure was analyzedusing field emission scanning electron microscope (FE-SEM) and X-ray diffraction analysis (XRD). The anatase phase wasobserved in the TiO2 nanofibers after heat treatment. The diameter of TiO2 nanofibers increased with the flow rate, butdecreased with decreasing applied voltage and nozzle to collector distance. The diameter of TiO2 nanofibers was controlledin the range of 364 nm to 660 nm. These nanofibers are expected to be very useful in photocatalytic applications.

기아시 붉바리 자어의 간세포핵 변화

이창규 부경대학교 수산과학연구소 1998 硏究業績集 Vol.23 No.-

나노기술을 이용한 원자력 고기능 하이브리드 복합소재 개발

이창규 한국분말야금학회 2012 분말야금기술회보 Vol.3 No.2

방풍통성산(方風通聖散) 전탕액(煎湯液)의 면역(免疫) 조절작용(調節作用)

이창규,송정모,Lee, Chang-kyu,Song, Jeong-mo 사상체질의학회 1998 사상체질의학회지 Vol.10 No.2

The purpose of this research was to investigate effects of Bangpoongtongsungsan water extract(BTSE) on the immune reaction, anti-allergy action and anti-inflammatory action in BALB/c mice. The administration of BTSE (500mg/kg) enhanced the cell viability of thymocytes and the population of helper T cells in splenic T-lymphocytes. BTSE suppressed the production of nitric oxide, but enhanced the phagocytic activity in peritoneal macrophages. BTSE enhanced hemagglutination titer in mice. BTSE inhibited passive cutaneous anaphylaxis induced by egg albumin in rat, the lethal anaphylaxis induced by platelet activating factor and compound 48/80 in mice, and then inhibited the degranulation of peritoneal mast cells induced by compound 48/80. BTSE did not inhibit Arthus reaction, but inhibited the delayed type hypersensitivity induced by SRBC and contact dermatitis induced by DNFB. BTSE inhibited the acute hind paw edema induced by histamine after 30 minutes, the permeability of evans blue into peritoneal cavity induced by acetic acid and the writhing syndrome induced by acetic acid. These results suggest that BTSE has an immunopotentiative action, anti-allergy action and anti-inflammatory action via the inhibition of histamine release.