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Persistence of Orientia tsutsugamushi in Humans
정문현,이진수,백지현,김미정,강재승 대한의학회 2012 Journal of Korean medical science Vol.27 No.3
We investigated the persistence of viable Orientia tsutsugamushi in patients who had recovered from scrub typhus. Blood specimens were available from six patients with scrub typhus who were at 1 to 18 months after the onset of the illness. The EDTA-treated blood specimens were inoculated into ECV304 cells, and cultures were maintained for 7 months. Sequencing of the 56-kDa type-specific antigen gene of O. tsutsugamushi was performed to ascertain the homology of isolates. O. tsutsugamushi was isolated from all six patients, and nucleotide sequences of isolates serially collected from each patient were identical in all five patients in whom nucleotide sequences were compared. One patient relapsed 2 days after completion of antibiotic therapy; two patients complained of weakness for 1 to 2.5 months after the illness; one patient underwent coronary angioplasty 6 months later; and one patient suffered from a transient ischemic attack 8 months later. This finding suggests that O. tsutsugamushi causes chronic latent infection, which may be associated with certain clinical illnesses, preceded by scrub typhus. Antibiotic therapy abates the symptoms of scrub typhus, but does not eradicate O. tsutsugamushi from the human body.
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우리 나라 상장기업의 법인세평준화성향에 대한 실증 연구
정문현,김완섭 釜山大學校 商科大學 1998 釜山商大論集 Vol.69 No.-
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. The corporate income tax is not determined strictly by gross profits itself but taxable profits which are able to be legally adjusted by deductible items. Therefore, the firms would like to minimize their own corporate income tax within tax reduction and exemption control law. It is not the final goal for firms to minimize the tax burden because a remarkable decrease of corporate income tax brings audit of tax auditorily. 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 corporate 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. Tax smoothing means to stabilize tax burden for a firm at a certain level. 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.
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정문현 사단법인 한국융합기술연구학회 2023 아시아태평양융합연구교류논문지 Vol.9 No.1
In order to suggest ways to revitalize the sports industry according to the development of the realistic sports industry, this paper examined related sports industry trends, corporate support measures to foster realistic sports industries, and plans to build realistic sports experience Center to support strategically. The results of this study presented as a realistic sports industry revitalization plan are as follows. First, in order to preemptively respond to external environmental changes such as the Fourth Industrial Revolution through the convergence of sports and high-tech industries, and to systematically foster sports companies to create national innovation and growth engines, various corporate support measures should be prepared. Methods include revitalizing high-tech-based markets, systematic fostering of sports companies, balanced development of sports industries, creating jobs in the sports industry, and establishing a foundation for promoting the sports industry. Second, it is necessary to lay the foundation for supporting the sports industry and realistic sports through the construction of a realistic sports gym to lay the foundation for realistic sports experience content and virtual augmented mixing (VR, AR, MR) simulation sports content. The composition plan includes gymnasium, Ferris wheel, VR-based sports industry high-end experience center, sports creative studio, start-up education room, laboratory bed, living lab, start-up incubation space, sports industry support center, accelerator space, education room, and conference. 이 논문은 실감(實感)스포츠 산업의 활성화 방안을 제시하기 위한 것으로 관련 스포츠산업 동향과 실감스포츠 산업 육성을 위한 기업 지원 방안 그리고 이를 전략적으로 지원할 수 있는 실감스포츠 지원센터 건립에 대해 알아보았다. 실감스포츠 산업 활성화 방안으로는 첫째, 스포츠산업을 국가의 혁신·성장 동력으로 성장시키려면 첨단기술산업이 융합된 4차 산업혁명 등 외부 환경변화에 선제적으로 대응하기 위한 다각적인 스포츠 기업지원 방안을 마련해야 한다. 방법에는 첨단기술 기반 시장 활성화, 스포츠기업의 체계적 육성, 스포츠산업 균형 발전, 스포츠산업 일자리 창출, 스포츠산업 진흥 기반 확립 등이 있으며, 제도개선과 세제감면, 기술 개발 지원과 투자유치, 시장진출 사업 지원 등이 포함된다. 둘째, 실감스포츠지원센터 건립을 통해 실감스포츠체험 콘텐츠와 가상증강혼합 (VR·AR·MR) 시뮬레이션 스포츠콘텐츠 구축 기반을 마련해야 한다. 구성 계획으로는 가상증강혼합현실 (VR·AR·MR)기반 첨단스포츠산업체험관, 관람석, 스포츠창의공작터, 창업교육실, 테스트베드, 리빙랩, 창업 인큐베이팅 공간, 스포츠산업 지원센터, 액셀러레이터 공간, 교육 실, 회의실, 부대시설 등이 있다.
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