전자화폐 보급·확산에 따른 향후 조세정책방향에 대한 연구 : 탈세모형을 중심으로

전형준,이만우,박기홍 한국재정.공공경제학회 2003 재정논집 Vol.17 No.2

본 논문에서는 기존 문헌들에서 구체적으로 다루어지지 못했던 전자화폐 등장으로 인한 조세회피(tax avoidance) 및 탈세 (tax evasion) 등에 관한 연구, 즉 기존의 지불·결제수단과 다른 특징을 가진 전자화폐의 등장 및 새로운 정보통신기술의 발달, 그리고 온라인(on-line)상에서의 상거래 및 금융거래의 보편화와 같은 경제환경의 변화등과 관련하여 조세관련 문제의 증가가능성을 탈세모형을 이용하여 이론적으로 살펴보고, 이에 따른 앞으로의 조세정책방향을 제시하고자 한다. As commerce move to the Internet, the age of electronic money surely will not be far behind. What the tax authorities finds there, however is an environment that poses some fairly fundamental challenges to long-held principles of tax administration and tax policy. What is worse, moving money at the speed of light to any place in the world anonymously over the Internet will soon be as easy as a few keystrokes on your personal computer. Such anonymous money movements substantially increase the potential that the size of the identifiable tax base will be diminished. Government tax authorities are challenged and threatened by this new technology. The danger is that if the current tax system is retained, government will become even more intrusive as it tries to stop tax avoidance, tax evasion, and money laundering etc. we should know that "the more the government tries to tax regulate, control, and confiscate, the greater the incentive for the problems associated with the use of electronic money-tax avoidance, tax evasion, money laundering etc." This paper discusses possible consequences of electronic money from the view of taxation and shows the theoretical analysis in income tax evasion. Our studies suggest future tax policy direction for electronic money. First. we should pay attention to change of taxation environment as a result of electronic money. Second, we should all work together to secure resonable tax base and tax revenue with the combination of low tax rate to get more compliance behavior of tax payers. Third, we should know that long-held principles of tax administration and tax policy may be required adjusting the principles to apply them to Internet transaction and electronic money.

디지털 포렌식의 기술 동향과 전망

전상덕,홍동숙,한기준 한국정보사회진흥원 2006 정보화정책 Vol.13 No.4

디지털 포렌식(Digital Forensics)은 법정 제출용 디지털 증거를 수집하여 분석하는 기술을 말하며 인권을 강조하는 요즘 IT 관련 기관과 기업을 중심으로 많은 관심이 집중되고 있다. 디지털 증거 수집 및 분석 과정은 기술적으로 복잡하고 난해하여 분석가의 전문성에 의해 증거의 무결성과 신뢰성이 결정된다. 디지털 증거 수집 및 분석 과정의 수준향상을 위해 IT 분야에서 많은 전문가의 참여와 디지털 포렌식의 고급기술에 대한 연구가 필요하다. 본 논문에서는 디지털 포렌식의 개요, 디지털 포렌식 도구의 소개, 디지털 포렌식 절차를 설명하고, 마지막으로 결론에서 디지털 포렌식 산업 육성 방안, 디지털 포렌식 전문 인력 양성 방안, 디지털 포렌식의 전망에 대하여 제시한다. 현재 국내외에서 활발히 수행되고 있는 디지털 포렌식 기술은 향후 유비쿼터스 컴퓨팅 환경을 지향하는 IT 분야에서 핵심 기술로서 인식되고 있으며, 또한 새로운 포렌식 기술에 대한 연구 개발이 더욱 체계적이고 활발히 수행됨으로써 새로운 비즈니스 영역도 창출될 수 있을 것이다. 그리고 첨단 과학기술을 이용하는 디지털 포렌식은 사법기관의 인권 보호와 사법 정의 구현에도 크게 기여할 수 있을 것이다.

병원내 생리기능 검사실의 적정 업무환경에 관한 연구

배형준,윤기은,김승곤,나동진,문희주,김태전,박정오 서울보건대학 1999 서울보건대학 부설 병원경영연구소 논문집 Vol.4 No.2

The purpose of this study was to suggest guideline for optimal work environment of physiological laboratory in hospital. Therefore this study was carried out to analyze the actual condition of laboratory system, major equipments and persons. The period of survey was from September to November 1997 and the objects were 123 laboratory. The major results of this study were as follows. 1. The optimal areas of general ECG room, exercise ECG room and echocardiology room were all 9-18㎡, that of Holter ECG room was 3-12㎡. The optimal areas of neurosystem laboratory were all 9-12㎡, those of respiratory system laboratory were all 9-18㎡. 2. The optimal number of persons laboratory of hospital 500 beds and less were 2∼3, those of 501∼700 beds were 3∼4.701∼1.000 beds were 4∼5 and over 1.001 beds were 7∼8 persons in circulatory system laboratory. The optimal number of persons laboratory of hospital 500 beds less than were 1∼2, those of 501∼700 beds were 3∼4, 701∼1.000 beds were 6∼7 and over 1.001 beds were over 8 persons in neurosystem laboratory. The optimal number of persons laboratory of hospital 500 beds and less 1. those 501∼1.000 beds were 1∼2 and over 1.001 beds were 2∼3 persons in repiratory system laboratory. 3. The optimal number of equipments of general ECG were 2∼3 in the 500∼1.000 beds hospital. there were 3∼4 units in the 1,001 beds. The optimal number of equipment EEG were both 1∼2 in the hospital 500 beds and less and 501∼700 beds. those were 4∼5 units in hospital over 701 beds. The optimal number of equipments of spirograph were both 1∼2 in the hospital 500 and less and 501∼1.000 beds. those were 2∼3 units in the over 1.001 beds. 4. In view of speciality and legal problem of physiofunctional test. we sugget that non-licensee were so quickly change place licensee in the interests of optimal work environment. 5. We suggest that to upgrade qualitative level of domestic equipment and to the more amplify utilization with respect to domestic equipment for the purpose of reducing loss of foreign money.

신경인성방광에서 요역동학적 고찰

노준,전상준,정치영,이기봉,이길용,소영석,김철성,장대수 조선대학교 2001 The Medical Journal of Chosun University Vol.26 No.2

Background and objectives : A disparity between clinical and urodynamic findings is commonly found and its application to the clinical management of neurogenic bladder is pratically as well embrassing as it reading. We investigated urodynamic study for the diagnosis and management of neurogenic bladder. Materials and methods : From July 1997 to June 2001, total of 83 patients of neurogenic bladder were evaluated by urodynamic study. Results : urodynamically, there were 20 cases(24%) showing detrusor hyperreflexia with detrusor external sphincter dyssynergia(DESD), 12 cases(15%) detrusor areflexia with low compliance. A disparity between the clinical and urodynamic assessment was noted in 26 cases(31%), clinically severe symptom with complication was particularily common in detrusor hyperreflexia with DESD, detrusor areflexia with low compliance and catheter indwelling patients. Conclusion : In neurogenic bladder, clinically symptom with complication was particularly common in detrusor hyperreflexia with DESD, detrusor areflexia with low compliance and catheter indwelling patients.

Catalytic Upgrading of Geodae-Uksae 1 over Mesoporous MCM-48 Catalysts

Jeon, Ki-Joon,Jin, Sung Ho,Park, Sung Hoon,Jeon, Jong-Ki,Jung, Sang-Chul,Ryu, Changkook,Park, Young-Kwon Korean Chemical Society 2014 Bulletin of the Korean Chemical Society Vol.35 No.7

Catalytic pyrolysis of Geodae-Uksae 1, a kind of miscanthus found in Korea, was carried out over mesoporous MCM-48 catalysts. For rapid product analysis and catalyst evaluation, pyrolysis-gas chromatography/mass spectrometry was used. X-ray diffraction, nitrogen sorption, pyridine adsorbed Fourier transform infrared, and NH3 temperature programmed desorption were utilized to analyze the properties of the catalysts. Compared to non-catalytic reaction, catalytic upgrading over mesoporous Al-MCM-48 catalysts produced a higher-quality bio-oil with a high stability and low oxygen content. Al-MCM-48 exhibited higher deoxygenation ability than Si-MCM-48 due to its higher acidity.

A Study on the Dust Control Characteristics inside a Test Dome in the Port Inchon

Ki Joon Jeon,D. Y. Ryu,Yong Won Jung 한국대기환경학회 2000 한국대기환경학회지 Vol.16 No.E

Size-dependent interaction of Au nanoparticles and graphene sheet

Jeon, Ki-Joon,Lee, Zonghoon Royal Society of Chemistry 2011 Chemical communications Vol.47 No.12

<P>We report enhancement of the mechanical stability of graphene through a one-step method to disperse gold nanoparticles on the pristine graphene without any added agent.</P> <P>Graphic Abstract</P><P>We report enhancement of the mechanical stability of graphene through a one-step method to disperse gold nanoparticles on the pristine graphene without any added agent. <IMG SRC='http://pubs.rsc.org/services/images/RSCpubs.ePlatform.Service.FreeContent.ImageService.svc/ImageService/image/GA?id=c0cc05167e'> </P>

A Study on the Contribution of Fugitive Dust to the Residential Area near the Port of Incheon

Ki Joon Jeon,Jin Chul Bang,Yong Won Jung 한국대기환경학회 2001 한국대기환경학회지 Vol.17 No.4

우유속 락토페린의 NMDA 수용체를 통한 진통효과

전용준(Yong Joon Jeon),윤재석(Jae Suk Yun),임화경(Hwa Kyung Lim),박기숙(Ki Suk Park),나한광(Han Kang Na),김동섭(Dong Sup Kim),김주일(Joo Il Kim),윤여창(Yea Chang Yoon),최기환(Ki Hwan Choi) 대한약학회 2005 약학회지 Vol.49 No.5

Lactoferrin is a multifunctional protein that is found in milk, neutrophils, and other biological fluids, and its receptors have also been identified in the central nervous system. Recently, it was reported that bovine milk-derived lactoferrin (BLF) produced analgesia via a μ-opioid receptor-mediated response in the spinal cord. However the precise mechanism of this analgesic effect is remains unclear. In Randall-Selitto paw pressure study, each single administration of morphine (10 mg/kg) and BLF (50, 100 and 200 mg/kg) induced analgesia, however, NMDA receptor antagonist MK-801 (0.1, 0.2 and 0.3 mg/kg), inhibited analgesia induced by BLF(100mg/kg). Intracerebroventricular infusion (I.C.V) of N-methyl-D-aspartic acid (NMDA) (0.3 μg/8.0 μl/hr/day), as a NMDA receptor agonist, reversed inhibition of MK-801 (0.3mg/kg) on analgesia induced by BLF (100mg/kg). These results suggest that BLF have analgesic effect, through NMDA receptor activation.

Bio-inspired swellable hydrogel-forming double-layered adhesive microneedle protein patch for regenerative internal/external surgical closure

Jeon, Eun Young,Lee, Jungho,Kim, Bum Ju,Joo, Kye Il,Kim, Ki Hean,Lim, Geunbae,Cha, Hyung Joon Elsevier 2019 Biomaterials Vol.222 No.-

<P><B>Abstract</B></P> <P>Significant tissue damage, scarring, and an intense inflammatory response remain the greatest concerns for conventional wound closure options, including sutures and staples. In particular, wound closure in internal organs poses major clinical challenges due to air/fluid leakage, local ischemia, and subsequent impairment of healing. Herein, to overcome these limitations, inspired by endoparasites that swell their proboscis to anchor to host's intestines, we developed a hydrogel-forming double-layered adhesive microneedle (MN) patch consisting of a swellable mussel adhesive protein (MAP)-based shell and a non-swellable silk fibroin (SF)-based core. By possessing tissue insertion capability (7-times greater than the force for porcine skin penetration), MAP-derived surface adhesion, and selective swelling-mediated physical entanglement, our hydrogel-forming adhesive MN patch achieved <I>ex vivo</I> superior wound sealing capacity against luminal leaks (139.7 ± 14.1 mmHg), which was comparable to suture (151.0 ± 23.3 mmHg), as well as <I>in vivo</I> excellent performance for wet and/or dynamic external and internal tissues. Collectively, our bioinspired adhesive MN patch can be successfully used in diverse practical applications ranging from vascular and gastrointestinal wound healing to transdermal delivery for pro-regenerative or anti-inflammatory agents to target tissues.</P>