부가가치세와 세무조사

현진권(Hyun Jin Kwon) 한국국제조세협회 2002 조세학술논집 Vol.18 No.-

Value added tax(VAT) is imposed on taxpayers before income tax. It implies that VAT policy is important to prevent the tax evasion. Tax audit is one effective policy to induce taxpayers' compliance. It is positively evaluated that the ratio of tax audit in VAT has been increased in these days. We illustrate the policy direction on tax audit in VAT. First, the selection of taxpayers for tax audit should be transparent and systematic to induce more tax compliance. Second, the ratio of taxpayers for tax audit should be increased to decrease the level of tax evasion. Third, the information related to tax audit should be open to the public, which includes the ratio of taxpayers for tax audit, evaded amounts by industry and occupation.

진행위암 (進行胃癌) 수술적응에 (手術適應) 대한 복강경적 (腹腔鏡的) 연구

현진해(Jin Hai Hyun),오정진(Jeong Jin Oh),유호상(Ho Sang Ryu) 대한소화기학회 1984 대한소화기학회지 Vol.16 No.2

N/A We observed 30 cases of advanced cancer of stomach which had been diagnosed by UGI, fiberoptic esophagogastroduodenoScopy at gastroenterologic department of the Korea Univesity Hospital from January, 1981 to October, 1982. We studied about the operability of advanced cancer of stomach depending on physical examination, tumor location, tumor type, and peritoneoscopic findings. The following results were observed; 1) The age distribution was from 14 to 73 years of age and peak incidence were in 6th and 7th decade. The sex ratio of man to woman was 1.7:1. 2) Depending upon physical examination, all cases which have ascite: or ascites with palpable ma s were inoperable. 3) Depending upon liver function test and liver scan, there were significance only when both examination were positive in detection of liver metastasis. 4) Depending upon tumor location, intraperitoneal metastasis by peritoneoscopic examination were severe in the cases with the lesion at body and cardia, but tumor locations were not related with operability. 5) Both peritoneoscopic intraperitoneal metastasis and inoperable states were high in Borrmann's classification IV, III, and II in order. 6) Depending upon serosal invasion, peritoneoscopic intraperitoneal metatasis and inoperable statea were significantly related with depth of invasion. 7) Preoperative peritoneoscopy is valuable method for evaluation of the operability of advanced cancer of the stomach.

상징적 관여 및 기능적 관여 상황에서 상표태도 형성에 대한 연구

현용진(Yong Jin Hyun),전선규(Sun Kyu Jun) 한국마케팅학회 1997 마케팅연구 Vol.12 No.1

Elaboration likelihood model과 관련한 종래의 실증연구들이 메시지 효과가 관여도의 높낮이에 의해 조절된다는 점에 초점을 두어 온 반면에, 본 연구는 메시지 효과가 관여도의 형태에 의해 조절된다는 점에 초점을 두고 있다. 본 연구는 기능적인 관여도 (functional involvement)와 상징적인 관여도 (symbolic involvement)를 개념적으로 구분한 후, 광고가 기능적 속성에 대한 메시지와 상징적 의미에 대한 메시지를 모두 포함하고 있을 때 관여도 형태가 메시지 효과에 대해 갖는 조절효과를 실험적으로 알아보았다. 그 결과, 상징적 메시지의 수준이 상표태도에 미치는 효과는 기능적 관여상황보다 상징적 관여상황에서 더 크게 나타났으며, 기능적 메시지의 수준은 상징적 관여상황에서보다 기능적 관여상황에서 상표태도에 미치는 효과가 더 큰 것으로 나타났다.

복강경검사중 (腹腔鏡檢査) 병발된 (倂發) 대장천공 (大腸穿孔) 1예

현진해(Jin Hae Hyun),최종수(Jong Soo Choi) 대한소화기학회 1983 대한소화기학회지 Vol.15 No.2

N/A Peritoneoscopic examination has been accepted throughout the world as a safe diagnonostic procedure in selected case. Peritoneoscopy for diagnostic and therapeutic purpose can be applied. Indication and contraindication for the procedure are set forth in detail. The authors have experienced a colon perforation during peritoneoscopic examination for diagnostic purpose in suspected intra-abdominal malignancy, who has not intraabdominaladhesion sign. Puncture of a viscus is a complication that may confront anyone attempting peritoneoscopic examination. Ordinarily the intestine will recede or slip aside before the trocar, and a viscus is punctured only when it is firmly fixed by adhesion or is tensly dilated. Such an occurrence can be avoided by 1) Careful examination of the patient before attempting the procedure. 2) Selection of a point of puncture to avoid all operative abdominal scar. 3) Using bistoury plungers with dull tip. 4) Perfection of technique. 5) Making sure the stomach and the bladder are empty and collapsed at the time of examination.

VoiceID: 딥러닝 기반 음성인식을 통한 모바일 보안 솔루션

현진(Jin Hyun),류동헌(Dongheon Ryu),정강민(Kangmin Jeong),이영주(Youngjoo Lee) 대한전자공학회 2021 대한전자공학회 학술대회 Vol.2021 No.6

In this paper, we introduce a mobile security solution named VoiceID, which utilizes lightweight deep neural networks (DNNs) for speech signal processing. The proposed VoiceID uses a new frame-level speaker embedding from the existing DNN model, which can be trained with the softmax cross entropy. The fine-tuning training is newly added with the triplet loss function, enhancing the quality of user-level identification. The word-level identification is also realized to provide the access right for each user, empowered by using the Cosine distance between bedded voice vectors. Evaluation results show that our VoiceID system successfully restricts 99.93% of unregistered users with simple yet efficient DNN-based processing steps, which can be used for the lightweight security solutions.

급성 담낭염의 임상적 고찰

현진해(Jin Hai Hyun),김열흥(Yeul Hong Kim),이형호(Hyung Ho Lee),황일순(Il Soon Whang),송치욱(Chi Wook song),류호상(Ho Sang Ryu),최진학(Jin Hak Choi) 대한소화기학회 1985 대한소화기학회지 Vol.17 No.2

N/A Clinical observation was performed of 229 cases of acute cholecystitis who admitted to Department of Internal Medicine Korea University Hospital for 5 years from Jan. 1980 to Dec. 1984. The following results were obtained: 1) The total number of cases of acute cholecystitis was 229 which was 0.46% of total admission cases during the same period. 2) The age incidence was the highest in 6th decade. The ratio of male and female was 1: 1.3. 3) On admission the most common clinical symptom was pain in the R.U.Q. and epigastrium(75.5%), the remainders were fever(40.2%), chill(36.2%), indigestion (34.1%), and nausea with vomiting(28.0%) in order of frequency. 4) The most common physical finding was tenderness on the R.U.Q ((81. 2%), and the remainders were tenderness on the epigastrium(33. 6%), jaundice(27.l%), and fever with palpable liver(23.6%) in order of frequency. 5) Laboratory examination showed leukocytosis(45.4%), elevated E.S.R. (91.0%), elevated alkaline phosphatase(55.9%), and elevated serum total bilirubin(36.9%). 6) On the radiological examinations the gallstones were presented in 9.3% by plain abdomen. On the sonographic examination of abdomen gallbladder stones were noted in 54.2% common bile duct stone in 15.O%, and intrahepatic duct stone in 6.0% 7) The 46.3% percent were improved by the medical conservative treatment. The 49.8% percent were improved by the surgical treatment and the 1.7percent was expired. 8) The complications of acute cholecystitis were 3. 1 percent.

우리나라 소득세제의 세부담 분석 -도시 및 농촌가계의 합산자료를 사용한 실증결과-

현진권 ( Jin Kwon Hyun ),라성린 ( Seong Lin Na ) 한국경제학회 1994 經濟學硏究 Vol.42 No.1

시뮬레이션 교육이 간호장교의 전문심장소생술 수행자신감에 미치는 효과

현진숙 ( Jin Sook Hyun ) 국군간호사관학교 군진간호연구소 2012 군진간호연구 Vol.30 No.1

Purpose : This study was conducted to evaluate the improved self-confidence among nursing officers who participated the ACLS(Advanced Cardiovascular Life Support) training program. The participants were trained at the military OAC(Officer Advanced Course) Program on November, 2011. Methods : Subjects consist of all the 14 nursing officers in the course. Study design was one group pretest-posttest design. The simulation program of ACLS was implemented to 14 nursing officers. The entire program consists of a 6 hour program and was evaluated by the self-confidence checklist. A modified megacode test checklist was used. After training, simulation program satisfaction questionnaire was used. Results : Pretest self-confidence score was 70.43±8.19. Posttest score was 89.21(±7.21)(z= -3.30 p< .01). ACLS program improved the self-confidence score. The participants responded positively on the simulation ACLS program satisfaction, ``useful and interesting`` 4.45(±3.5). The program satisfaction is an average of 3.90(±.28). Conclusion : This study shows that simulation training for Nursing officers is useful to improve performance confidence in emergency cardiovascular problem situations. Further research is needed in the implementation of simulation training in nursing officer.

궤양과 점막하종양을 동반한 위결핵

현진해(Jin Hai Hyun),송치욱(Chi Wook song),김열홍(Yeul Hong Kim),심경보(Kyung Bo Sim) 대한소화기학회 1986 대한소화기학회지 Vol.18 No.2

Tuberculosis of stomach is very rare disease and diagnosis is difficult without histologic examination. This study is a case report of tuberculosis of the stomach, of which diagnosis was confirmed by histologic finding of biopsy specimen obtained from the site of ulceration and cytologic finding of sonoguided fine needle aspiration from the intraabdominal mass. Patient is a 50-year-old female who was admitted with a chief complaint of poor appetite and weight loss. Submucosal tumor and ulceration was found at antrum of the stomach by both endoscopy and upper GI study. Multiple cystic masses were found at periaortic, retroperitoneal and pancreatic area by sonogram and CT scan. Histologic finding of biopsied specimen and cytologic finding of aspirated tissue was compatible with that of tuberculosis. Administration of antituberculous agent resulted in good response.

증례 : 대장내시경으로 진단된 맹장부 거대 지방종성 장중첩증 1 예

현진해 ( Jin Hai Hyun ),류호상 ( Ho Sang Ryu ),안희권 ( Hee Keown Ahn ) 대한내과학회 1985 대한내과학회지 Vol.29 No.5