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오상권,이희발,황승덕 대한신장학회 1986 Kidney Research and Clinical Practice Vol.5 No.1
Between 1981 and 1985, 19 diabetic patients with end-stage renal disease aged 34 to 75 years(mean age 52. 3) were treated with continous ambulatory peritoneal dialysis(CAPD) for periods of 6 days to 24 months(average 7. 8 months). Eight patients were treated for 12 months or more. Mean duration of diabetes before CAPD was 1 2. 7 years. Extrare nal complications were frequent at the start of CAPD: hypertension in all lg patients, retinopathy in 16, symptomatic peripheral neuro- pathy in 6, cataract and pericardial effusion in 4 each, ischemic heart disease in 3 and cerebrova- scular disease in 2. All patients had at least 2 complications and 12 patients had 4 or more complications simultaneously. The actuarial patient survival rate was 73. 5 %and the technique survival rate 68. 2% at one year. The patient and technique survival rate for non- diabetic patients during the same peiod were 90. 2 and 72. 3o respectively. The patient survival rate was significantly lower in diabetic than in non-diabetic patients(p(0. 001) The technique survival rate was not different nor was the in cidence of peritonitis and catheter exitsite infection between the 2 groups. Fasting blood sugar control was satisfactory with intraperitoneal infusion of regular insulin. Blood pressure control was also satisfactory: antihypertensive drugs were discontinued or the dose reduced in 13 of 19 patients. The hematocrit and serum albumin were higher one year after CAPD although not statistically significant. Visual acuity remained poor and unchanged in 5 patients during the mean follow-up period of 7. 5 months. In conclusion, CAPD with intraperitoneal administration of insulin may be a good alternative treatment for diabetic patients with end-stage renal disease.
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김상권 한국가구학회 2020 한국가구학회지 Vol.31 No.3
Natural lacquer has long been used in Korea, China, Japan and elsewhere for painting and medicine. natural lacquer is a natural paint and unlike synthetic resin paints, it forms a polymer of three-dimensional structure in an unusual enzyme reaction. natural lacquer is a durable substance that does not corrode in all kinds of acids and alkali, and is highly effective in anti-inflammatory, heat resistant and waterproof, insect repellent, preservative, and insulation. After the liberation, due to rapid economic development, industrialization, and change of residential space, natural lacquer has been turned away from our real life products and virtually specified. Currently, it is maintained as a lacquer work by intangible cultural assets and craft artists, but it is not activated as a modern product. However, it is not being activated by modern products. In particular, natural lacquered furniture that is essential to real life has disappeared due to the large-scale production system and low-priced synthetic resin coating. In modern times, eco-friendly products have come into the spotlight due to the discharge of household harmful substances in indoor environments and the health problems of children. The value of natural lacquer with various environmentally friendly properties and ingredients that are beneficial to the human body is increasing. Therefore, this research is to study ways of modernizing and activating our traditional natural lacquer ware by applying it to modern furniture to inform the superiority of the natural paint, lacquer, and to inherit the traditional culture.
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회계이익과 과세소득의 차이가 수익비용대응에 미치는 영향
차상권,최현지 한국세무사회 부설 한국조세연구소 2017 세무와 회계 연구 Vol.6 No.2
This study examined the effect of book-tax difference on the matching level of revenues and expenses. The book-tax difference is useful as a measure of diverse decision making including managerial tax planning and earnings management. As seen in prior studies, the greater the difference between book income and taxable income, the higher the audit risk is. Meanwhile, there are researches that the higher the matching level of revenues and expenses, which is affected by earnings quality. Based on the research that reduced the earnings quality as the manager's voluntary intervention increases, we hypothesized intentional intervention of the manager can affect the matching level of revenues and expenses as a result. However, this is merely an inductive reasoning, so it requires an empirical evidence whether intentional intervention by the manager is to raise the matching level of revenue and expenses. To accomplish this, OLS regression was conducted using a total of 3,388 firms-years for listed companies on the securities market from 2003 to 2014. The results show that the larger the difference between book income and taxable income, the lower matching level. These results are not sensitive to the method of measuring the difference between book income and taxable income or measuring the matching level. In the further analysis, the same conclusion can be drawn after excluding the loss firms. Moreover, the relationship between the two variables is similar results drew in the group suspected of upward earnings management. The results of previous research suggest that usefulness of accounting information is decreased as the matching level of revenue and expense is lower. Our results have a contribution that difference of book-tax could be the factor of the matching level. It is also a subsequent research that reveals the information effects of BTDs. However, since there is a problem of measurement error in terms of using definition and substitution of variable measurement, it needs to be careful to use our results. 본 연구는 회계이익과 과세소득의 차이가 수익비용대응 수준에 미치는 영향을 검증하였다. 회계이익과 과세소득의 차이는 이익조정의 측정치와 이익의 질과 높은 관련성을 보일 뿐만 아니라 기업의 세무계획을 내포하고 있는 측정치이다. 따라서 회계이익과 과세소득의 차이가 기업의 회계정보의 질과 음(-)의 관련성이 존재한다는 선행연구를 확장하여 본 연구는 회계이익과 과세소득의 차이가 회계처리의 중립성을 의미하는 기업의 수익비용대응 수준에 미치는 영향을 살펴보고자 하였다. 이를 위하여 유가증권시장을 대상으로 2003년부터 2014년까지의 3,388개의 기업-연도를 분석하였다. 실증분석 결과 회계이익과 과세소득의 차이가 클수록 수익비용대응 수준이 경감하였다. 이러한 결과는 회계이익과 과세소득의 차이에 재량적 발생액을 포함하거나 제외하여도 동일한 결과를 확인할 수 있었다. 이는 이익조정을 보완한 측정치로서의 회계이익과 과세소득의 차이와 수익비용대응 수준 간의 관련성을 확인한 것뿐만 아니라 이익조정 측정치를 통제하고도 추가적인 영향이 존재함을 의미한다. 수익비용대응이 낮을수록 회계처리의 중립성이 약화되어 회계정보의 유용성이 감소한다는 이전 연구의 결과를 토대로 볼 때 본 연구의 결과는 관련 연구의 주장과 결코 이질적이지 않음과 동시에 회계이익과 과세소득의 차이가 갖는 정보효과를 밝힌 후속적 연구로써의 공헌점을 갖는다.
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