신석기문화의 새로운 연구 노래섬 가지구패총 출토 즐문토기

이영덕(Young Deok Lee) 한국고대학회 1999 先史와 古代 Vol.13 No.-

Shell mounds from Neolithic to Paekche in Norae-som island, located near the estuary of the Kum river, were excavated by the Wonkwang University. This paper deals with the stylistic and chronological studies on the comb-pattern pottery from `Ka`-discricts shell mound of the Neolithic period. `Ka` shell mound is divided into two phases based on the stratigraphic circumstances of findings, stylistic comparisons with potteries from shell middens in other districts as well as potteries from the south and west coasts. Phase I consists of early Neolithic pottery with south-coast style, which was principally found the botom layer (III) of the midden, including Youngson-dong type herringbone patterns by elongated impression, thin-lined patterns, finger-end patterns, stabbed patterns, shell-rubbed patterns. Radiocabon dates of 4000-3000 B.C. from layer III also support this view because they are in the range of dates of early south coast Neolithic. Phase II includes pottery sherds mainly from middle and upper layers which relate with the late Neolithic style in the mid-west coast. It contains pottery with horizontal bands of oblique short parallel lines only on the mouth section, pottery with horizontally running herring-bone patterns by a multi-toothed tool, and pottery without and decoration. Though frequences are somewhat different, these stylistic assemblages were also ascertained from the `La-A` and `Ma-A·B` shell mounds in Norae-som island. Sherds with steped rims, typical final Neolithic style in the southeastern coast, are also found from all these middens. Recently, late Neolithic sites with herring-bone pattern pottery along the Kum river have yielded the carbon dates of the middle and late 3rd millennium B.C., which might indicate the upper limit of dates of phase II in site `Ka`. Therefore, there is a possibility that the chronological differences between Phase I and Phase II are not significant than might be expected.

國際的 二重課稅와 租稅條約에 관한 硏究

李永德(Young Deok Lee) 충남대학교 경영경제연구소 1981 경상논집 Vol.3 No.2

外國稅額控除制度와 租稅免除制度의 比較硏究

李永德(Young Deok Lee) 충남대학교 경영경제연구소 1981 경상논집 Vol.3 No.1

國際流動資金管理에 관한 硏究

李永德(Young Deok Lee) 충남대학교 경영경제연구소 1982 경상논집 Vol.4 No.1

한우 고환 간질세포의 형태계측학적 연구

태현진 ( Hyun-jin Tae ),안동춘 ( Dong-choon Ahn ),이영덕 ( Young-deok Lee ),나성진 ( Sung-jin Na ),박병용 ( Byung-yong Park ),김인식 ( In-shik Kim ) 한국가축위생학회 2016 韓國家畜衛生學會誌 Vol.39 No.3

Changes in the Leydig cell from pre-puberty to adulthood were studied in Korean native cattle. Eight groups of male cattle aged 14, 17, 20, 25, 30, 35, 40 and 104 weeks (n=7 cattle per group) after birth were used. The purpose of this study was to obtain quantitative information on the Leydig cell of the Korean native cattle during postnatal development. Testes of cattle were fixed by perfusion using a fix-ative containing 2.5% glutaraldehyde in cacodylate buffer, processed and embedded in Epon-araldite. Using 1 μm section stained with methylene blue-azure II, qualitative and quantitative (stereological) morphological studies were performed. The average diameter of seminiferous tubules gradually increased with age from 14 (75.56 μm) to 104 weeks (298.9 μm). The volume density of the seminiferous tubules increased with age from 54.2% at week 14 to 76.9% at week 104. The volume density of the inter-stitium represents 45.52% at week 14. This proportion progressively diminishes during development to reach a value of 23.14% at week 104. The volume density of Leydig cells decreased almost linearly from 14 (20.71%) to 104 weeks (5.28%). The absolute volume of Leydig cells per testis increased sig-nificantly from 14 to 104 weeks. The number of Leydig per testis have almost linearly increased from 14 to 104 weeks. The average volume of a Leydig cell reached maximum size by 104 weeks (2553 μm³). These data suggested development of Leydig cell can be classified as the fetal and immature adult Leydig cells (14∼35 weeks), and the adult Leydig cells (40∼104 weeks).

흰쥐에서 한쪽 고환 거세 후 고환간질세포의 형태계측학적 연구

안동춘(Dong-Choon Ahn),태현진(Hyun-Jin Tae),나성진(Sung-Jin Na),이석원(Seok-Won Lee),이영덕(Young-Deok Lee),강형섭(Hyung-Sub Kang),박상열(Sang-Youel Park),이기창(Ki-Chang Lee),양홍현(Hong-Hyun Yang),김인식(In-Shik Kim) 대한체질인류학회 2008 대한체질인류학회지 Vol.21 No.4

수컷 흰쥐에서 각기 다른 일령에 한쪽 고환을 제거하고 일정한 시간경과 후 남아 있는 고환 간질세포의 형태계측학적인 변화를 살펴보기 위하여 본 연구를 수행하였다. 출생 후 20, 30, 40, 50 및 60일령 (n=18마리/일령)의 흰쥐 한쪽 고환을 거세한 후 100일령에 희생시켜 실험에 이용하였다. 흰쥐를 전신관류고정하고 고환을 적출 한 후 조직 처리과정을 거쳐 초박절편한 다음 methylene-blue 염색을 하여 일반적인 조직학적인 변화를 관찰하고 형태계측을 시행하였다. 황체형성호르몬 자극에 대한 고환내 테스토스테론 생성과 혈청내 테스토스테론 농도는 방사면역측정법을 이용하여 측정하였다. 실험군과 대조군의 몸무게는 차이가 없었지만 대조군이 실험군보다 그 값이 높았으며 고환 무게도 유의성 있는 차이는 없었으나 30, 40 및 60일령에 거세한 실험군에서 대조군에 비해 약간 높았다. 곱슬정세관, 간질조직 및 간질세포의 용적치밀도는 영향이 없었으나 절대용적은 20, 30 및 40일령에 거세한 실험군에서 유의성 있게 증가 하였다(p<0.05). 고환조직 당 간질세포의 총 숫자는 60일령을 제외한 전 실험군에서 유의성 있게 증가하였다(p<0.05). 간질세포의 평균용적, 혈청내 테스토스테론농도 및 황체형성호르몬자극에 대한 고환내 테스토스테론 분비는 30일과 40일령에 거세한 실험군에서 대조군에 비하여 유의성 있게 증가하였다(p<0.05). 이상을 종합하면 흰쥐에서 30일령과 40일령에 한쪽 고환을 거세하면 성 성숙후에 남아 있는 고환의 보상작용으로 간질세포의 크기와 분비가 증가함을 확인하였고 흰쥐에서 성 성숙이 이루어지는 즈음에 거세를 하면 간질세포의 보상작용이 이루어지는 것을 알 수 있었다. The present study was conducted to investigate the influence of hemicastration and age at hemicastraion on the subsequent Leydig cell morphology and function of male rats. Sprague Dawley rats were left intact or hemicastrated at 20, 30, 40, 50, or 60 days of age (n=18 rats per group). At 100 days of age, all rats were sacrificed. Testes were fixed by whole body perfusion using a fixative containing 2.5% glutaraldehyde in cacodylate buffer, processed and embedded in Epon-araldite. Using 1 ㎛ sections stained with methylene blue, qualitative and quantitative morphological studies were performed. Testis incubations were used to determine lutenizing hormone (LH; 100ng/㎖) stimulated testosterone secretory capacity per testis in vitro. Testosterone levels in the incubation medium, and testosterone and LH levels in serum of these six groups of rats were determined by radioimmunoassay. Body and testis weights were not changed by hemicastration between experimental and control groups. Volume density of seminiferous tubules, interstitium, and Leydig cells was not significantly affected by hemicastration. Absolute volume of seminiferous and interstitium was significantly increased in unilaterally castrated rats at 20, 30 and 40 days of age compared to control. Significant increases in the total number of Leydig cells per testis occurred in rats hemicastrated at 20, 30, 40 and 50 days of age compared to control. A significant increase in average volume of a Leydig cell was noted in the hemicastrated rats at 30 and 40 days compared to intact rats of the same age but was significantly decreased at 60 days of age. Serum testosterone levels and LH-stimulated testosterone production per testis were significantly (P<0.05) increased in the hemicastrated rats at 30 and 40 days. In summary, when rats were unilaterally castrated at 20, 30, 40, 50, and 60 days of age, those rats hemicastrated at 30 and 40 days showed compensatory hypertrophy/hypersecretion of Leydig cells when killed at 100 days of age. Especially, these data suggested that compensatory hypertrophy/hypersecretion of Leydig cells in rats hemicastrated around the time of puberty occurs in the remaining testis.

우리나라 製造企業의 開途國 海外直接投資 進出協商에 관한 硏究 : The Entry Negotiations of Foreign Direct Investment in LDCs by Korean Manufacturing Firms

李永德,辛秀慶 충남대학교 경상대학부설 경영경제연구소 1991 경영논집 Vol.7 No.2

國際的 二重課稅와 租稅條約에 관한 硏究

李永德 충남대학교 경상대학부설 경영경제연구소 1981 경영논집 Vol.3 No.2

Ⅰ. Introduction According to the maturity of Capitalistic economy, economic activities were enlarged from domestic level to international level and as the result, MNCs appeared through the international transfer of capital and technology. The appearances of MNCs caused internations to conflicts of their interests, especially taxations of earnings. And so tax characteristics, equity and neutrality, could not be accomplished, and also it happened the international double taxation on the same incomes, interferences in the efficient allocations of resources globally. As a role of inducing efficient allocations of resources, each nation enters into tax treaty about reductions or exclusions of international double taxation; in number, more than 100 in 1960s, more than 600, in 1971 and in scope, from bilateral to multilateral. In this paper, I will study the relationships among tax characteristics, international double taxations and tax treaties. Ⅱ. Tax characteristics in International Business Activities Ⅲ. Relationships among Taxation System, International Double Taxation and Tax Treaty Ⅳ. International Tax Treaty: OECD Model Treaty Ⅴ. Conclusion I will point out several problems as international double taxation avoidance mechanies in the course of analyzing the above tax treaties. Firstly, treaty partners decide the objective tax items upon mutual agreements and therefore the possibilities of international double taxation to non objective items remain as before. Secondly, although the resident country accepts foreign tax credits on foreign incomes, foreign investors are discriminated from the domestic without any additional provisions about the differences between foreign effective tax rates and domestic rates, and so tax equity or neutrality can't be performed. And therefore I think tax exemptioms to be desirable, especially in tax treaty between developed country and developing country, because developing country gains the participation effects of advanced capital in economic development of her country. With considerations of these points, I will analyze concretely the guidelines for tax treaties betweeen developed and developing countries, on studying our own tax treaties, in the near future.

企業의 現金殘高管理 理論에 대한 小考

李永德 충남대학교 경상대학부설 경영경제연구소 1988 경영논집 Vol.4 No.1

益山地域의 舊石器 遺蹟 : 지표채집 유물을 중심으로

李炯佑,李永德 호남고고학회 2000 湖南考古學報 Vol.12 No.-

한반도 구석기시대에 관한 연구조사는 최근에 와서 활발히 진행되어지고 있다. 그러나 전북지방의 경우는 아직까지 미흡한 실정이다. 그러나 이번 익산지역의 지표조사를 계기로 구석기문화의존재가능성이 보다 현실적으로 우리에게 다가오고 있다 익산시에 위치한 창평유적, 신막유적, 율촌리유적, 영등동유적, 온수리유적에서 구석기시대의 석기들이 새롭게 조사되었다 석기들은 다양한 석재들(맥석영과 유문암)과 다양한 형식(찍개, 주먹도끼. 세석기 그 외 여러 박편들)들이 보여지고 있어 학술적 가치가 주목된다. 이러한 유물들의 이해는 여러 다른 입장에서 다루어질 수 있다 이들 석기는 형식학적인 입장에서 뿐 아니라. 석재의 유형, 석기가공의 기술적 측면, 후퇴적 환경의 진행적 입장 그리고 물리적 화학적 마모의 변이성 등 여러 측면에서 이해될 수 있다. 이러한 방법들을 통하여 이 지역 구석기인들의 행위를 복원할 수 있는 기회가 될 수 있다고 본다 본격적인 발굴이 아닌 지표채집이라는 한계성이 있는 것은 사실이나, 이번 조사를 통해 유적과 유물의 정밀조사의 필요성을 다시 생각하게 하여주는 귀중한 고고학적 가치를 엿볼 수 있다. The Research presented here is the results from a preliminary fieldwork around Iksan City. The number of Palaeolithic sites in Korea has been dramatically increased since the excavation started at Jun-Kuk-Ri, Kung-Ki Province in 1979. However, the full-scale excavated sites are not evenly distributed throughout Korea Peninsula. For example, Iksan, Jun-Ra-Buk Province located in the southern Peninsular, had not been systematically researched. However, the adjacent regions such as Jun-Ra-Buk Province and Chung-Chong Nam Province has been yield many Palaeolithic sites. In spite of many possibilities, any Palaeolithic sites have not been reported in Jun-Ra-Buk Province yet. Therefore current findings of the Palaeolithic industry in this region have a significant archaeological importance. The find-spots introduced in this paper are mainly Chang-Pyung-Ri, Young-Deong-dong, On-Su-Ri, Sin-Mak-Ri and Yul-Chon-Ri. All of them belong to the Jun-Ra-Buk Province. In terms of typological concerning, chopping tools, pyramidal core tools, a handaxe type core tool and various flake tools including micro-lithic artefacts have been collected. In Sin-Mak-Ri, a chopping tool and micro-cores were found in a same place. Therefore the chronological sequence based on the artefacts types may suggest that they could not be contemporary. Since the post depositional process is unknown, further full-scale excavation is highly necessary to prove that. Other sites such as Chang-Pyung-Ri and Yul-Chon-Ri do not give clear chronological evidence with these artefacts types. Therefore geological studies are also highly required. Although a clear chronological sequence cannot be suggested, the importance of these artefacts is not faded. There are many interesting features: the presence of handaxe type and pyramidal core tools which are rather rare cases in Korea, the evidence of patination process, different degree of physical abrasion patterns, various knapping technology, and different raw material usage. All the features can be contributed to understanding human behaviour in the region. Because of them, many feasible hypotheses can be raised and tested: more refined chronological order from not only the typology but also the physical and chemical abrasion patterns and lithic technology, economical human behaviour related to the distance to the raw material sources and comparative studies with the artefacts from other area on the basis of typological and morphological features.