중국의 자원세제에 관한 연구

신금미(Keum Mi,Sin),임진희(Jin hee,Lim) 한국국제조세협회 2015 조세학술논집 Vol.31 No.3

세계 자원시장의 한 축을 담당하고 있는 중국은 현재 자원세 개혁이 한창이다. 중국의 자원세는 지방세로, 자원개발 기업 간 이윤 배분의 불합리성을 개선하기 위해 1984년 신설되었다. 그리고 이후 사회의 요구와 필요에 의해 지방재정수입 확보, 자원의 효율적 개발과 이용, 환경오염 방지 등으로 그 과세목적이 확대되었다. 본 논문은 지방세인 자원세가 이러한 과세목적에 부합하도록 개편되는 과정에서 지방세의 기본원칙에 얼마나 충실하였는지를 분석하였다. 그리고 분석을 통해 중국의 자원세가 지방세로서 상기의 과세목적을 달성하기 어렵다고 보았다. 이에 따라 자원세의 재정립이 필요하다 보았으며 관련한 몇 가지 제언을 하였다. 첫째, 지방세의 과세원칙에 입각하여 살펴보자면 자원세는 환경오염 방지의 목적으로 과세될 경우에 지방세 과세원칙인 응익원칙을 실현할 수 있으므로 지방세에 적합하다고 볼 수 있다. 둘째, 자원의 합리적인 개발과 이용을 위한 목적이라면 자원세는 중앙세에 적합하다. 자원의 합리적 개발과 이용을 유도하기 위해서는 단순히 세부담을 높이는 방법도 있지만 효율이 높은 에너지원 개발에 대한 세금을 경감하는 등의 정책도 필요하므로 지방세보다 중앙세가 적합하다. 셋째, 자원은 국가 소유, 즉 전민 소유이므로 지방재정 수입 확보를 위해서는 공향세가 적합하다. China, an important player in the world’s resource market, is proceeding with resource tax reform. Resource tax, one of the local taxes in China, was established in 1984 to improve absurdity of the profit distribution among resource companies. Then due to the needs and demands of the society, the purpose of resource tax has been expanded to include the following: securement of local finance, development and efficient use of resources, prevention of environmental pollution, etc. In this paper, we analyzed how much resource tax as local tax is based on the basic principle of the local taxation in the re-organization process. We concluded, established through analysis that Chinese resource tax is not the suitable kind for local taxation. In order to accomplish its purpose, re-establishment of resource tax is required, and further actions are required for the re-establishment to take place. First, on the basis of the local taxation principle, when resource tax is taxed for the purpose of anti-environment pollution, it meets the benefit principle, and thus, it is suitable for local tax. Resource tax is suitable for local tax, because it can realize the benefit principle of local taxation. Second, resource tax is appropriate for central tax when it is used for the purpose of rational development and use of resources. To increase rational development and use of resources, one of the better ways is to reduce taxation on the development of high-efficiency energy, rather than plainly increasing tax. As a result, central tax is more suitable than local tax in this case. Third, resources are owned by the state, in other words, publicly owned, so shared tax is appropriate in this case to secure local budget.

Bupivacaine과 ropivacaine이 Xenopus oocyte에 발현된 HERG 전류에 미치는 영향

김국성,이규승,김효신,손숙진,이상도,김광진,전병화,김윤희,박진봉 충남대학교 의과대학 의학연구소 2003 충남의대잡지 Vol.30 No.1

Bupivacaine is an amide-type local anesthetic widely used for regional anesthesia. Ropivacaine is developed as a less cardiotoxic alternatives to bupivacaine. In the present study, we have analyzed the effects of bupivacaine and ropivacaine on HERG currents expressed in Xenopus oocytes. Bupivacaine and ropivacaine(3∼1,000μM) blocked HERG currents in a concentration dependent manner. EC_(50) was 26.1±3.1μM(n_(R) 0.65±0.04) and 43.5±7.9μM(n_(H) 0.99±0.13) in bupivacaine and ropivacaine, respectively. Bupivacaine and ropivacaine did not affect the activation and deactivation kinetics of HERG channels. However, the drugs decreased the slope conductance measured from fully activated current-voltage relationship curves. These results suggest that bupivacaine and ropivacaine have a similarinhibitory effect on HERG channels, which could be a possible cellular mechanism of LQT or ventricular arrythmia by the drugs.

습식텍스쳐를 이용한 삼결정 실리콘 광학적.전기적 특성 연구

한규민(Han, Kyu-Min),유진수(Yoo, Jin-Su),유권종(Yoo, Kwon-Jong),이희덕(Lee, Hi-Deok),최성진(Choi, Sung-Jin),권준영(Kwon, Jun-Young),김기호(Kim, Ki-Ho),이준신(Yi, Jun-Sin) 한국신재생에너지학회 2009 한국신재생에너지학회 학술대회논문집 Vol.2009 No.06

Two different wet etching solutions, NaOH 40% and Acid, were used for etching in tri-crystalline Silicon(Tri-Si) solar cell fabrication. The wafers etched in NaOH40% solution showed higher reflectance compared to the wafers etched in Acid solution after SiN_x deposition. In light current-voltage results, the cells etched in Acid solution exhibited higher short circuit current and open circuit voltage than those of the cells etched in NaOH 40% solution. We have obtained 16.70% conversion efficiency in large area(156cm²) Tri-Si solar cells etched in Acid solution.

정신분열병 환자에서 얼굴 영상의 작동기억 장애 : 기능자기공명영상연구

이창욱,김태석,주라형,박주미,박여진,김종진,전신수,배치운,김정진,이수정,이철,백인호 大韓神經精神醫學會 2005 신경정신의학 Vol.44 No.2

Objectives : Impaired processing of facial information is one of the broad ranges of cognitive deficits seen in patients with Schi-zophrenia. We aimed to elucidate the differences in brain activities involved in the process of facial working memory between schizophrenic patients and healthy comparison subjects. Methods : Twelve patients with schizophrenia were recruited along with twelve demographically matched healthy volunteers as a comparison group. Functional magnetic resonance imaging (fMRI) was used to assess cortical activities during the Perfor-mance of a 2-back working memory paradigm using images of neutral faces as mnemonic content. Rcsults : The patient group performed the tasks with reduced accuracy. Group analysis revealed that the left fusiform gyrus, the right superior frontal gyrus, the bilateral middle frontal gyri/insula, the left middle temporal gyrus, the precuneus, the quadrangular lobules and the vermis of cerebellum showed decreased cortical activities in the patient group. On the other hand, an increased level of activation in the lateral prefrontal cortex and the pahetal lobule was observed from the patient group, all in the right hemisphere. Conulusion : A decreased level of activity in the left fusiform gyrus among the patient group implicates inefficient processing of facial information. An increased level of activation in prefrontal and parietal neural networks from the patient group confirms earlier findings on the impaired working memory of patients with schizophrenia.

직장 항문기형에서 직장내 조명지침을 이용한 전방괄약근외형 접근법

신진용,조용훈,김해영,오남건 대한대장항문학회 2004 Annals of Coloproctolgy Vol.20 No.2

곡물 및 사료중의 Fusarium mycotoxins에 관한 연구(II) -1984년산 충북지방의 곡물중 deoxynivalenol, nivalenol 및 zearalenone의 복합오염-

오유진, 이웅수, 장성재, 여신구 忠北大學校 1986 論文集 Vol.32 No.-

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노인의 수면양상과 관련요인에 관한 연구

오진주,김신미,송미순 서울대학교 간호대학 간호과학연구소 1997 간호학 논문집 Vol.11 No.1

Sleep is an essential component in health and the quality of life of individual. Normally, sleep pattern changes with advancing age. These changes often result in sleep impairment and become a major stressor in elderly. Even though the elderly is the fastest growing population, sleep impariment among elderly has not been well documented, few studies have been conducted related to the sleep of the elderly in Korea. The purpose of this study is to explore sleep pattern, related factors, and sleep satisfaction among healthy community-dwelling elderly, in order to present basic informations regarding Korean elder's sleep. 170 subjects over 60-yer-old were participated in the study. The survey questionnaire was developed by translation and modification of two well-known sleep questionnaires which originally developed by Monroe(1967) and Ellis, et al.(1982). Pilot study was done liefore final contents of a questionnaire was organized. SPSS/PC+ was utilized for data analysis. Results as follows: 1. Sleep pattern changes were reported by 75% of the subjects: decline in sleep time: frequent awakening: difficulty in falling asleep; lack of deep sleep; falling asleep early and getting up early; sleepy; decline in early morning sleep; irregular sleep habit; early retiring in bed. 2. Most of the subjects reported to fall asleep between 9-11pm, and get up between 4-6am. Forty point one percent of the subjects stated that they have problems in falling asleep. More than 70% reported their sleep to be satisfied. Sixty one point eight responded that they hardly or never take a nap. 3. Regarding sleep-disturbing factors, physical factor(30.1%), emotional factor(44.2%), environmental factor(41.0%) were reported. 4. Nineteen point two of the subjects practiced some types of strategies for better sleep. But a few(12.8%) used hypnotics, mainly in occasional base. 5. Variables showed statistically significant differences in sleep satisfaction were; getting up right away upon waking; frequency of awakening during night time sleep; difficulty in falling asleep; feeling rested upon waking int eh morning ; difficulty in going back to sleep upon awakening during night time sleep. From the results of this study, it can be concluded that the elderly in the community do have some sleep impairment but do not practice adequate strategies for better sleep. Further research are needed to develop better sleep measurement tool, to compare sleep pattern with other age groups and to develop nursing intervention.

아버지의 역할수행과 아동의 성취동기에 관한 연구

김진,이신숙,신효식 한국 가정과 교육 학회 1995 한국가정과교육학회지 Vol.7 No.1

The purpose of this study were to identify the importance of fathers'roles on children. A survey was carreid out on 458 (227 boys and 231 girls) 6th-graders at randomly chosen 4 elementary schools in Kwangju. Frequency, percentage, average, standard deviation and pearson's coefficient were checked and one-way ANOVA, Duncan's multiple range test and multiple regression analysis were also carried out on the collected data. The results were as follows: 1. Evaluation of fathers' role performance depending on background variables ranged from 46.17 to 58.51 points(equivalent to 61.56~78.01 points in the 100-point scale). Background variables that caused statistically significant difference were children's sex, fathers' religion (whether they had one or not), fathers' education, monthly family income and decision-makers at home. The degrees of fathers' role performance were higher when the answerers were girls, when fathers had religions, when fathers educational level was higher, when the family income was higher, and when all family members participated in the decisioin-making. 2. Evaluation of children's achievement motivation depending on background variables ranged from 77.17 to 84.34 points(equivalent to 68.90~75.35 points in the 100-point scale). Background variables that caused statistically significant differences were children's sex and decision-makers at home. Children's achievement motivation were higher in the case of girls and when all family members participated in the decisioin-making. 3. When it comes to the children's achievement motivation in relatio to fathers' role performance. 1) The overall aspect of fathers' role performance caused significant differences in children's achievement motivation. 2) The influence of fathers' role performance of children's achievement motivation was highest in the investigation-faciliator role ( =.25) and then the economic role ( =.14) and the valuetransmitter role ( =.14). The explanative power of these variables was 22%.

하악 시상골 절단술 후 고정 방법에 따른 회귀 성향에 대한 비교 연구

배진오,이동근,오승환,신기영,장관식 대한악안면성형재건외과학회 2000 Maxillofacial Plastic Reconstructive Surgery Vol.22 No.2

Objective : To compare two different methods of rigid fixation in postoperative stability after mandibular setback, Material and Methods : 28 patients with Class III malocclusion were treated by bilateral sagittal split ramus osteotomy(BSSRO) and mandibular setback were selected for this study. Group A(n=14) had the bone segments fixed with monocortical miniplate on the lateral side of the mandibular body and Group B(n=14) had three noncompressive bicortical screw inserted at the genial area through a transcutaneous approach. Cephalograms were taken preoperatively, postoperatively within 1 weeks and at a follow-up period (mean 8.9 months after surgery) and the amount of setback and postoperative change were measured. Results : Postoperative relapse between two groups was minimal in setback of the mandible. Statistical analysis showed no significant difference in postoperative relapse. Conclusion : This study suggests that both methods of skeletal fixation investigated give comparable postoperative stability and their use in mandibular setback appears to be a fairly stable clinical procedure.

한국 대학에서의 특수 목적 영어 교육 (ESP)의 전망

임진희,신인영 남서울대학교 2004 남서울대학교 논문집 Vol.10 No.3

The English education at universities in Korea has continually developed and renovated since the 1990s and it has become necessary to seek further development of English education towards the 2010s. Therefore there has been growing discussion on ESP(English for Specific Purposes) approaches which focus on the learners' needs, purposes, interests and motives in relation to their subject areas. This study discusses the overview and definition of ESP approach, the development and current difficulties of English education at the Korean university level, the necessity and the prospect of ESP programs, and the problems that need to be solved before ESP expands in Korean universities.