송과체 낭종의 임상적, 방사선학적 특성 분석

김용수,정신,윤상원,이정길,김태선,김재휴,김수한,강삼석,이제혁,Kim, Yong-Su,Jung, Shin,Yoon, Sang-Won,Lee, Jung-Kil,Kim, Tae-Sun,Kim, Jae-Hyoo,Kim, Soo-Han,Kang, Sam-Suk,Lee, Je-Hyuk 대한신경외과학회 2000 Journal of Korean neurosurgical society Vol.29 No.7

Objective : Object : A 7-year retrospective clinical and MRI study was reviewed to evaluate the characteristics of pineal cyst. We evaluated results of clinical and radiologic change of pineal cyst during follow up period. Patients and Methods : From 1992 to 1999, 50 patients with pineal cyst were visited for evaluation. Follow up clinical information was obtained from patients or clinical record through phone conversation. also radiologic findi-ngs of pineal cyst in mid-sagittal MRI were reviewed in detail. Results : Pineal cysts were usually asymptomatic and detected incidentally during evaluation of other diseases. Sagittal MRI is the most useful diagnostic test. The radiologic findings of pineal cyst were isointensity on T1WI comared to CSF and slightly high signal intensity on T2WI. Cyst wall was variably enhanced on Gad-enhanced T1WI. The average size of cyst was $13.9{\times}13.0mm$. The pineal cyst was classified into five groups according to previous report. Long term behavior of these lesions are not apparent, but in our study they showed no specific changes in clinical and radiological aspects during 25 months. Conclusion : Although long-term follow up results are needed, the pineal cyst are considered as normal variants. In our 25 months follow up results, there was no rapid change of cyst both clinically and radiologically. Therefore, frequent radiologic evaluation seems unnecessary except type III pineal cyst.

근타박상시 치료용 초음파가 Substance-P 발현에 미치는 효과에 대한 면역조직화학적 연구

김용수,김석범,김진상,박래준,Kim Yong Su,Kim Seok Beom,Kim Jin Sang,Park Rae Jun 대한물리치료학회 2003 대한물리치료학회지 Vol.15 No.1

The purpose of this study was to evaluate the effect of therapeutic ultrasound after muscle contusion injury by observed immunoreactivity of substance-P that plays an important role in pain transmission. Ultrasound irradiation(1MHz, 1W/$cm^{2}$ continuous mode, treatment time 5 min) was applied through water submersion technique to 1 limb daily by kept off 5cm from muscle belly of gastrocnemius. The result of this study were as follows. 1. The substance-P was expressed in lamina I and II of dorsal horn of spinal cord, also in lamina IV and around of central cannel of spinal cord. Experimental group was lower expressed than control group with the exception of 1 days. 2. The substance-P immunoreactivity was decreased for 5 days together in lumbar and sacral region of all groups, expecially experimental group was rapidly. These data suggest therapeutic ultrasound may stimulate pain relief by diminish of substance-P in dorsal horn of spinal cord.

라캉의 대학담론과 자본주의:『세미나 17』을 중심으로

김용수(Yongsoo Kim) 한국비평이론학회 2012 비평과이론 Vol.17 No.2

Jacques Lacan’s theory of the four discourses--master’s discourse, hysteric’s discourse, university discourse, and analyst’s discourse--is a psychoanalytic attempt to account for the discursive structures that constitute a given social formation, and their transformation. Lacan’s detailed discussion and analysis of the four discourses are contained in his Seminar XVII: The Other Side of Psychoanalysis (2007), the collection of his lectures delivered in 1969-70. This seminar reveals that Lacan’s thought on the four discourses holds much profounder theoretical connotations and political insights than have been known since Taesook Kim’s introduction of the theory in 2004. What is most striking about the seminar is, among others, the way Lacan discusses the capitalist political and libidinal economy, especially in terms of the university discourse. The university discourse turns out to be the fundamental discursive structure that constitutes the capitalist social system. In this regard, Lacan’s university discourse provides an important theoretical link that connects Lacanian psychoanalysis to the analysis of capitalism. Jacques Lacan’s Seminar XVII emerges as a seminal text that fills in the gap between psychoanalysis and Marxism.

디지털세의 최근 입법동향과 우리나라 세제개편 방안

김신언(Kim, Shineon) 한국세법학회 2021 조세법연구 Vol.27 No.2

OECD와 BEPS 포괄적 이행체제가 추진하고 있는 법인세 과세를 위한 두 가지 방안(Pillar One, Two)에 의한 디지털세는 최근 G7 정상회담에서 통합접근법의 금액 A 산출기준과 글로벌 최저한세율에 잠정 합의함에 따라 조만간 실현될 전망이다. 그러나 디지털세의 도입으로 인한 국내 세수증대 효과는 미미할 것으로 예측된다. 국내기업의 해외 진출이 큰 폭으로 증가하는 추세이고, 원천지국의 과세권이 확대되면서 외국기업에 대한 과세권을 우리나라가 행사하는 만큼 해외 진출기업의 외국납부세액으로 인한 국내 세수도 함께 감소하기 때문이다. 또한, 고정사업장이 없더라도 배분받을 수 있는 다국적기업의 초과수익(금액 A)이 외국기업을 통해 법인세를 회피하면서 발생시키는 국내 세수의 일실(逸失)을 완전히 보충할 수도 없다. 즉, 내국법인인 구글코리아가 구글 아시아 퍼시픽으로 앱마켓 매출을 몰아주고 있는 상황에서 속인주의 과세원칙을 따르는 우리나라는 구글 아시아 퍼시픽을 직접 과세하기도, 구글코리아의 매출로 보아 과세하기도 곤란한 상황이다. 디지털세가 적용되더라도 우리나라는 구글 본사로부터 일부를 배분(Pillar One)받을 뿐이며, 싱가포르의 법인세율이 글로벌 최저한세율보다 높으므로 Pillar Two의 혜택도 받을 수 없다. 결국, 디지털세가 국내에 도입되더라도 국내기업과 특수관계가 있는 해외현지법인에 대한 이전가격 문제나 조세회피 행위를 완전히 해결할 수 없다. 그런데 그동안 우리 정부는 다른 국가들과는 달리 디지털세 이외에는 독립적으로 우리나라 과세체계에 맞는 새로운 세제 개발에 소극적이었다. 이제라도 다른 국가들이 시행 중인 DPE, WHT, DPT등의 개별적 입법내용을 살펴보고 국내 세법에 신중하게 반영할 때이다. 한편, 1920년대 이후로 법인세 중심의 소득에만 과세하는 국제조세체계의 한계를 극복하기 위해서 간접세를 강화하는 방안도 검토해야 한다. 특히, 디지털 경제에서 데이터 자체가 경제적 자원으로서 그 가치를 인정받으며, 대부분의 다국적 IT기업이 소비지국에서 발생한 데이터를 바탕으로 그 수익모델을 창출하고 있다는 점에서 데이터 자체를 과세표준으로 하는 데이터세의 국내 도입도 고려해볼 필요가 있다. Digital Tax by two approaches(Pilar One, Two) to corporate tax taxation promoted by the OECD and BEPS Inclusive Framework are expected to be realized soon according to the G7 summit tentatively agreed on the calculation criteria of the Amount A and the Global Minimum corporate tax rate. However, it is predicted that domestic tax revenues will not increase significantly due to the introduction of Digital Tax. This is because domestic companies" overseas expansion has been increased significantly and the taxation rights of source countries expand, which also causes a decrease in domestic tax revenues due to foreign tax payment credits as Korea exercises taxation rights for foreign companies. In addition, the distribution of excess profits (Amount A) by a multinational entity that can receive even if it does not have a permanent establishment is not able to supplement domestic tax evasion fully. Google Korea, a Korean subsidiary, is driving sales of the app market with Google Asia Pacific. Although all sales are generated in Korea, Korea government, which follows the personal tax system, cannot impose tax them on the ground that there is no Permanent Establishment. Even if the Digital Tax is applied, Korea only receives a portion of its tax rights from Google"s headquarters, and since Singapore"s corporate tax rate is higher than the Global minimum tax rate, it cannot also benefit from Pillar Two. After all, even if Digital tax is introduced in Korea, the problem of transfer prices or tax avoidance for foreign companies that still do not have permanent establishment cannot be fully solved. Meanwhile, unlike other countries, Korea government has not discussed the introduction of new tax systems independently other than Digital Tax. However, it is now necessary to look at unilateral measures such as DPE, WHT and DPT introduced by other countries and carefully consider domestic introduction. It is also time to consider ways to strengthen indirect taxes to overcome the limitations of the international taxation system, which only taxes corporate income since the 1920s. In particular, given that data itself is recognized as an economic resource in the digital economy and that most multinational IT companies generate revenue models based on data generated in consumer countries, it is necessary to consider introducing Data tax and Snippet tax as a tax-lawful alternative.

어린이공원 이용행태 조사.분석 - 대구광역시 택지개발지구를 중심으로 -

김용수,이동훈,박찬용,Kim Yong-Soo,Lee Dong-Hun,Park Chan-Yong 한국조경학회 2006 韓國造景學會誌 Vol.34 No.3

We investigated space establishment and land use of children's parks by studying movement of users in and out of the parks with a questionnaire survey, video and analysis, and then analyzed the characteristics of how the facilities and the space of the parte are used. The results are as follows. First, when considering the character of the facilities of children's parks, entertainment facilities should receive priority followed by those for relaxation and those for convenience. When considering the position of facilities in the parks, because activity spaces may have similar functions to multi-purpose paved spaces, common use of these two spaces should be considered. Entrances and lines of movement should be kept in mind. Second, when considering the surrounding land uses, in case a play facility at a large-sized complex or an elementary school is adjacent, the exercise facilities may be more important, followed by play and rest facilities. In case there is a broad path around the parte, the way in which movement occurs into the central axis should be considered so that the other side of the broad way is not included in the children's play space. Third, proper control of roads adjacent to the parse is needed to protect children from danger.

황사의 발생전망과 종합대책

김용수,Kim, Yong-Su 한국기술사회 2008 技術士 Vol.41 No.2

Asian Dust is a seasonal phenomenon which affects much of East Asia mostly in spring. The dust and sand storm originate in the deserts of Mongolia. northern China, and Kazakhstan. Asian Dust is carried eastward by prevailing winds, and pass over China, the Korean Peninsula. and Japan. In recent years, Republic of Korea, China, and Japan have participated in projects associated with implementation of observation network and reforestation in the source region. The information of Asian Dust can be exchanged in real time among the east Asian countries through the international co-operation.

고속 구동용 단상 자속 역전식 전동기의 감자특성 및 철손분석

김용수,권삼영,이주,Kim, Yong-Su,Kwon, Sam-Young,Lee, Ju 한국조명전기설비학회 2006 조명·전기설비학회논문지 Vol.20 No.1

This paper presents the demagnetization and iron loss analysis of the single phase Flux Reversal Machine. It has a magnetic configuration similar to the switched reluctance machine but with multipole permanent magnets of alternate polarity on each stator salient pole embraced by concentrated coils. But it can be demagnetized by sudden over current and core losses increase because switching frequency is getting faster. This paper show demagnetization of permanent magnet and iron loss characteristic, and proposed a solution. 자속 역전식 전동기(Flux Reversal Motor: FRM)는 고정자 치 표면에 영구자석을 갖는 구조이며 회전자가 돌극 형태이므로 관성이 적고 기계적으로 강인한 특성을 지녀서 고속기로의 적용이 가능하다. 그러나 단상 FRM은 구조적 특징으로 인하여 영구자석의 감자가 쉽게 일어나며, 고속 구동시 스위칭 주파수가 커짐에 따라 철손이 크게 상승하게 된다는 한계점을 지닌다. 본 논문에서는 유한요소법을 이용하여 단상 FRM의 설계 파라미터가 전동기의 감자특성에 주는 영향을 고찰해보았고 그 해결 방안을 제시하였으며 철손 특성을 분석하였다.

Damage-free and atomically precise surface preparation of SrTiO3

김용수,Dong Jin Yun,Seong Heon Kim,Yong Koo Kyoung,Sung Heo 한국물리학회 2016 Current Applied Physics Vol.16 No.11

Atomically flat and clean (i.e., defect- and contaminant-free) oxide surfaces are essential to fabricating new interfaces with emerging properties and analyzing the surface electronic structure. We investigated how to apply Ar-sputtering techniques to surface preparation. Defect-related peaks were not observed in the spectra collected from the SrTiO3(001) surface prepared via time and energy controlled Ar-ion and Ar-gas cluster ion beam sputtering. In addition, surface with a step-and-terrace structure had sub- Angstrom root-mean-square roughness indicating structurally and morphologically fine surface. This work demonstrates that sputtering techniques can be used as pre-cleaning and in-situ preparation processes for fabrication of atomically precise oxide surface and interfaces

수지 굴건손상 환자에 대한 물리치료

김용수,Kim, Young-Su 대한물리치료사협회 1988 대한물리치료사협회지 Vol.9 No.2

광자 큐빗을 이용한 양자연산 기술

김용수,조영욱,Kim, Yong-Su,Jo, Yeong-Uk 한국전기전자재료학회 2020 전기전자재료 Vol.33 No.4