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      • 國際移轉價格稅制에 관한 理論的 考察

        宣炳完,鄭柔錫 全北大學校 1996 論文集 Vol.42 No.-

        The increase in the globalization of business enterprise has brought with it tax planning techniques in which multinational enterprises attempt to shift income from higher taxed countries to lower taxed countries. So International Transfer Pricing plays a significant role in internal transactions. The strategies of intra company exports for multinational enterprise are usually influenced by various business objetives such as maximizing organizational profits, optimizing cash flows, penetrating new markets and avoiding. Conflicts with the related countries. The purpose of this paper is to review the concept of international transfer price, transfer pricing, its regulation, determinants through theoretical reviews And the Duble Taxation & Tax Evasion through the Tax Haven. Later, studies about the comparison of transfer price taxation in some major nations, problems in taxation, more rational and realistic improvements in the future.

      • 한국인 제2형 당뇨병 환자에 있어 지속적 피하 인슐린 주입법 치료시 Lispro insulin와 Regular insulin의 효과 비교

        유재등,박봉안,류하근,류주성,김정수,김치훈,박선민,최수봉 건국대학교 의과학연구소 2001 건국의과학학술지 Vol.11 No.-

        Objective: The Lispro insulin has faster onset of effects and shorter duration than the human regular insulin, an analog of human insulin. The differences in the pharmacodynamics between the two types of insulin in the continuous subcutaneous insulin infusion(CSII) with insulin pump for treating the Korean Type 2 DM patients were analyzed. The effects on the regulation of blood sugar, the amount of insulin injected, and the frequency of hypoglycemia were compared between the lispro insulin and the regular human insulin. Method and Material: One hundred and three Korean Type 2 DM patients were randomly divided into two groups, 49 Lispro insulin and 54 Regular insulin.(Table 1) Both groups were treated for 14 days. Also at a set time before meal, insulin was injected as bolus, using a portable insulin pump, in both groups, 15 minutes before for lispro insulin and 30 minutes before for human insulin The HbA1C, C-peptide, AC/PC, height and weight were measured for each patients at the time of admission. The peripheral blood sugar level and insulin injection profile were recorded 7 times per day for each patients. Results: After treating for 7 days and 14 days, the blood sugar level normalized in both groups. There weren't any significant differences in blood sugar levels in both groups at point of the study, and also there weren't any differences in the frequency of hypoglycemia. In order to maintain the normalized blood sugar level, the lispro insulin group had higher total daily insulin requirement than the regular insulin group after 14 days of treatment (0.90±0.35 vs 0.73±0.39u/kg/day, p<0.05) This difference is probably due to the difference in basement insulin requirements rather than prandial insulin requirements (0.32±0.1 vs 0.43± 0.09u/kg/day, p<0.001). Discussion: In the hospitalized Korean Type 2 DM patients with CSII treatment, continuous subcutaneous insulin infusion therapy using lispro insulin has convenience in usage compared to the regular insulin. However, there were not any differences in the blood sugar levels. Also lispro insulin requires more insulin in order to maintain normal blood sugar level, which is probably due to the increase in the basal requirement. Also there were not any difference in the frequency of hypoglycemia.

      • KCI등재
      • KCI등재
      • 고령화 사회를 위한 노인의 영양서비스 요구도 조사

        오유진;장유경;원선임;서종려 한양대학교 2005 韓國 生活 科學 硏究 Vol.25 No.1

        The survey conducted by individual interviews. Subjects were adults aged 60 and over, recruited from three elderly schools in N city in Kyung-gi province(n=95). In the survey, subjects were interviewed for general characteristics, interesting nutrition topics, preferred methods of nutrition service. Subjects were interested in topics such as ‘anything about nutrition’(41%), ‘healthy eating’(31%), ‘diet with taking medicine’(17%), and ‘nutrition counseling’(12%). As methods of nutrition service, Subjects wanted primarily to use lectures in school(27%). Nutrition education program(29%), booklets(25%) were other commonly cited methods. These results provide baseline information for developing nutrition service and methods for elderly.

      • 소아 그레이브스병에서 부신호르몬 및 IgE의 변화

        리선희,이훈영,유재홍 충남대학교 의과대학 의학연구소 2003 충남의대잡지 Vol.30 No.1

        Graves' disease is a autoimmune thyroid disease. In pathogenesis of Graves' disease, T cell is known as that helps production of thyroid autoantibodies. Endocrine and immune systems are connected and interdependent. Adrenal gland plays an important role in this network and control the balance between serum levels of dehydroepiandrosterone sulfate(DHEAS) and cortisol. The authors evaluated the change of adrenal androgen, cortisol and immunoglobulin E as immune modulators in Graves' disease. From March, 1999 to August, 2002, Serum DHEAS, 24 hour urine free cortisol(F) and IgE and thyroid autoantibodies(TsAb, TBII, AMA, ATA) examined in 22 Graves' patients Serum IgE increased in 41.2% of all patients(97.41±99.07IU/mL). DHEAS was increased in only 5.5% of all patients, and it was decreased or included in normal range in 94.5% of patients(99.3±91.49μg/dL). DHEAS was correlated with ATA(r=0.517).Twenty-four hour urine free cortisol was increased in 72.2% of patients(64.45±47.59μg/dL), but it had no interrelationship with thyroid autoantibodies. Ratio of DHEAS/F had 2.08±2.06, and it had negative correlation with TsAb and TBII, respectively(r=-0.487, r=-0.565). These data demonstrate that there are change of adrenal hormones(DHEAS and cortisol) and IgE, and dis-equilibrium between two adrenal hormones in children with Graves' disease, and Thse might be some relevant to the T cell immune response induction of Graves' disease.

      • 대학생의 수면양상과 수면장애요인에 관한 연구

        김유진,박미경,박이랑,이보람,이혜림,전선미,양난영,김수지,이자형 이화여자대학교 간호과학대학 2004 이화간호학회지 Vol.- No.38

        The results of this Study are as follows:33.6% of all participants have insomnia; 22.5% of those who have insomnia are DIS(difficulty in initiating sleep), 17.3% are DMS(difficulty returning to sleep once awakened) and 7.0% awakened too early. 3 4.8% experience sleepiness during daytime. Type 1, experiencing insomnia and sleepi ness during daytime together, is 12.0%, Type 2, with insomnia only, is 21.6%, Type 3, with sleepiness during daytime only, is 22.8% and 43.5% experience no sleeping disturbances. After studying only those with 3 types of sleeping disturbances, it is found that the most common cause of such disturbance is stress 88.4%, anxiety 56.0%, no apparent reason 33.8%, anxiety/fear/terror 29.3%, hurry 23.6%, alcohol/caffeine 16.9%, bedroom tem perature 11.1%, urination during nighttime and persons living together 10.7%, noise from inside 8.9%, illumination 8.0%, and pain/itch 5.8%. The one group revealed significant differences in residential environment(p=0.003). Sex, age, education level, medicine, monthly earning revealed no meaningful differences. Of sleeping behavior, mean duration of sleep latency(p=0.000), whether or not feeling freshness(p=0.000), whether taking enough sleep(p=0.029), whether taking regular sleep(p=0.005) showed significant differences depending on whether or not having insomnia, and mean duration of sleep time, time to sleep, time of rising, whether taking naps did not reveal significant differences. Of sleep behavior, time to sleep(p=0.000), whether taking naps(p=0.000), indicated significant differences. Of sleeping behavior, mean duration of sleep latency(p=0.000), whether or not feeling freshness(p=0.000), and whether taking enough sleep(p=0.000), time of going to bed (p=0.002), whether or not taking nap(p=0.000), whether or not taking regular sleep(p=0.010) indicated significant differences among the sleeping disturbance types.

      • KCI등재

        한미자유무역협정(FTA)에 따른 도메인이름 분쟁해결의 개선방안에 관한 연구

        박유선 한국중재학회 2007 중재연구 Vol.17 No.2

        As Korea has reached a free trade agreement with the United States of America, it is required to provide an appropriate procedure to ".kr" domain name disputes based on the principles established in the Uniform Domain Name Dispute Resolution Policy(UDRP). Currently, Internet address Dispute Resolution Committee(IDRC) established under Article 16 of the Act on Internet Address Resources provides the dispute resolution proceedings to resolve ".kr" domain name disputes. While the IDRC's proceeding is similar to the UDRP administrative proceeding in procedural aspects, the Domain Name Dispute Mediation Policy that is established by the IDRC and that applies to disputes involving ".kr" domain names is very different from the UDRP for generic Top Level Domain (gTLD) in substantial aspects. Under the Korea-U.S. Free Trade Agreement(KORUS FTA), it is expected that either the Domain Name Dispute Mediation Policy to be amended to adopt the UDRP or the IDRC to examine the Domain Name Dispute Mediation Policy in order to harmonize it with the principles established in the UDRP. It is a common practice of cybersquatters to warehouse a number of domain names without any active use of these domain names after their registration. The Domain Name Dispute Mediation Policy provides that the complainant may request to transfer or delete the registration of the disputed domain name if the registrant registered, holds or uses the disputed domain name in bad faith. This provision lifts the complainant's burden of proof to show the respondent's bad faith because the complainant is only required to prove one of the three bad faiths which are : registration in bad faith, holding in bad faith, or use in bad faith. The aforementioned resolution procedure is different from the UDRP regime which requires the complainant, in compliance with paragraph 4(b) of the UDRP, to prove that the disputed domain name has been registered in bad faith and is being used in bad faith. Therefore, the complainant carries heavy burden of proof under the UDRP. The IDRC should deny the complaint if the respondent has legitimate rights or interests in the domain names. Under the UDRP, the complainant must show that the respondent has no rights or legitimate interests in the disputed domain name. The UDRP sets out three illustrative

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