A Case Report of Cholangiocarcinoma Arising from a Biliary Adenofibroma: Radiologic Findings and Review of Literature

임현지,박미숙,박영년,김선일,김여은,황청훈 대한영상의학회 2021 대한영상의학회지 Vol.82 No.3

Biliary adenofibromas are rare biliary epithelial tumors that are classified as benign. Nevertheless, some cases have been reported to show malignant transformations. The radiologic findings of biliary adenofibromas and their malignant transformation are not well-established because of their rarity. We present a case of a cholangiocarcinoma arising from a biliary adenofibroma assessed using ultrasonography, CT, and MRI. The differential diagnoses include other hepatic tumors.

설견초와 병풀 추출물의 미백활성

임현지,이해진,곽종복,임미혜 한국인체미용예술학회 2024 한국인체미용예술학회지 Vol.25 No.1

This study attempted to assess the whitening activities of Salvia plebeia R. Br. and Centella asiatica extracts which were provided by MEIDEME CO., LTD., their safety was confirmed through cell viability testing. The whitening activities were evaluated by inhibition of melanin synthesis and reduction of whitening-related transcription factors and protein production. The results found that no statistically significant cytotoxicity was observed at 10㎍/㎖, 20㎍/㎖and 40㎍/㎖. In addition, melanin production decreased by 28.4% at Salvia plebeia R. BR and Centella asiatica extract(SCE) 40㎍/㎖. In transcription factors, tyrosinase, tyrosianse related protein(TRP-1) and dopachrome tautomerase(TRP-2) decreased by 17%, 21% and 22% respectively at SCE 40㎍/㎖, confirming statistical significance. Protein production also showed statistically significant results with decrease in tyrosinase, TRP-1 and TRP-2 by 87%, 40% and 27% each at SCE 40㎍/㎖. The above results confirm that SCE is effective in promoting whitening and would be available as a cosmetic ingredient for whitening cosmetics.

Carbon dioxide capture in aqueous potassium serinate and piperazine solution using bubbling reactor for membrane contactor applications

임현지,김광휘,Hyun Sic Park,강조홍,박진원,송호준 한국공업화학회 2023 Journal of Industrial and Engineering Chemistry Vol.122 No.-

There are various methods of CO2 removal, including absorption, adsorption, and membrane separation. A new method, membrane–solvent combination, involves the removal of CO2 using an absorbent in amembrane contactor. However, the absorbent causes membrane wetting, which reduces the CO2 removalefficiency. Accordingly, this study considered the use of potassium serinate (PS), an amino acid salt withhigh surface tension, to increase the surface tension of the absorbent and therefore reduce membranewetting when used in a membrane contactor. Piperazine (Pz) was added to improve the absorption performanceand prevent oxidative degradation. The concentration ranges of PS and Pz to apply at the membranecontactor were optimized based on the CO2 cyclic capacity and the calculated theoreticalbreakthrough pressure. Compared to a commercial CO2 absorbent, 30 wt% monoethanolamine (MEA),the PS + Pz absorbent had higher CO2 cyclic capacity and better wettability. Moreover, its oxidative degradationrate constant (k) in 720 h oxidative degradation experiments was 42.0 % lower than that of 30 wt%MEA, indicating that amino acid salt + Pz absorbents are promising for use in membrane contactors.

사회자본이 사회적기업 성과에 미치는 영향 : 지역사회 이해관계자 간 인식 차이를 중심으로

임현지 충북대학교 국제개발연구소 2023 사회적경제와 정책연구 Vol.13 No.3

The purpose of this study is to identify the effect of social capital on the performance of social enterprises. Different from previous studies focusing on the perception of social enterprise operators, this study focuses on the difference in perception among various stakeholders under the local community governance structure. This is because Korean society has involved various stakeholders in the governance structure, not the (local) government alone, as the subject of implementation of publicness in the era of democratic elections. Accordingly, this study derived a theoretical model consisting of the concept of social enterprise, performance of social enterprise, and social capital as an influencing factor through previous studies. This theoretical model was empirically analyzed with 210 social enterprises, 85 intermediary organizations, and 230 public officials. The implications of these overall results were discussed in depth and policy direction was derived. Key words: social enterprise, social enterprise performance, social capital, local community, stakeholders

Marital Status and Health Behavior in Middle-aged Korean Adults

임현지,박현아,강재헌,김경우,조영규,허양임,최어진이 대한가정의학회 2012 Korean Journal of Family Medicine Vol.33 No.6

Background: Marital status is as an important sociodemographic variable for health studies. We assessed the association between marital status and health behavior in middle-aged Korean adults. Methods: This is a cross-sectional study of 2,522 Korean middle-aged adults (1,049 men, 1,473 women) from the 2010Korean National Health and Nutrition Examination Survey. The subjects were classified as living with a partner or living without a partner (never married, separated, widowed, and divorced). We assessed the relationship between marital status and five health behaviors (smoking, high-risk alcohol intake, regular exercise, regular breakfast consumption, and undergoing periodic health screening). Results: Age, income level, educational level, and occupational classification were all significantly associated with marital status. The risk of undergoing health screening (odds ratio [OR], 0.53; 95% confidence interval [CI], 0.32 to 0.90) and having regular breakfast (OR, 0.50; 95% CI, 0.27 to 0.92) were significantly lower in men living without a partner than with a partner. Women living without a partner had a higher smoking risk (OR, 2.27; 95% CI, 1.09 to 4.73) and a higher risk of high-risk alcohol consumption (OR, 5.33; 95% CI, 1.65 to 17.24) than their counterparts. Conclusion: Korean middle-aged adults living with partners are more likely to have healthier behavior than living without a partner. The association between marital status and health behaviors differed by sex.

[기술동향] 브렉시트(Brexit) 이후 영국의 과학기술 동향

임현지,이가원,홍미영 한국과학기술기획평가원 2024 KISTEP InI Vol.- No.-

창업벤처기업 세액감면제도의 벤처기업 확인과 조세특례제한법 제6조 제2항의 해석 : 서울행정법원 2017. 6. 30. 선고 2017구합56933 판결 사안을 중심으로

임현지,강민조,최원욱 한국공인회계사회 2022 회계·세무와 감사 연구 Vol.64 No.3

Article 6 (2) of the Restriction of Special Taxation Act, which stipulates corporate tax reduction or exemption for start-up small and medium-sized enterprises(SMEs) venture businesses, initially stipulated that if a venture business is certified within three years of establishment, the enterprise is entitled to an income tax reduction for four years from the taxable year in which first income accrues. Subsequently, with the revision of Article 6 (2) in 2013, the period subject to reduction or exemption was expanded from four to five years, and the supplementary provisions for the revised regulations stipulated that “applicable to those who have been established, designated or certified after January 1, 2013.” In order to be certified as a venture business, the “requirements for a venture business” must be met in accordance with the Venture Business Act, and an application for certification of a venture business must be made to the head of the confirmation agency. The Enforcement Decree of the Venture Business Act sets that the valid period of the venture business certificate as two years. Therefore, if the validity period expires, it is necessary to go through the same application and evaluation procedures as for a new venture company, and to receive certification of the venture company again. Therefore, it is possible to obtain two certifications of venture companies within three years after starting a business. Accordingly, controversy arose over whether the extended five-year reduction/exemption period can be applied according to the amended law in the case of a company re-certified after January 1, 2013 due to the expiration of the validity period after initial confirmation as a venture business. Under the Special Taxation Act, the tax reduction or exemption for start-up ventures is very effective support for the survival of venture companies, so the effect of the one-year extension of the reduction period due to the revision is significant for venture companies. Since then, there have been several authoritative interpretations of the subject of the amended Act, and the court has ruled that it is in line with the legislative history and purpose to interpret the certification stipulated in the supplementary provisions of the amended Act to mean only “initial certification.” This study discussed problems arising from the revision of the tax reduction and exemption regulations for start-up ventures pursuant to Article 6 (2) of the Special Act. Specifically, this study analyzed the problems of interpreting the ‘certification’ stipulated in the revised Special Act as ‘initial certification’. Even though it is specified as ‘certification’ in the provisions of the Special Act, to limit the interpretation to ‘initial certification’ is to apply the tax law unfavorably to the taxpayer. According to the Venture Business Act, even though two certifications are possible within three years after establishment, the Special Act that fails to distinguish between initial certification and re-certification is a legislative matter that does not take into account the venture business environment in detail. Therefore, the limited interpretation of “certification” is unfair to burden the business taxpayers. In addition, this study presents various cases in which results that do not conform to the principle of tax equity can arise according to court judgment regarding the scope of “certification”. Also, the interpretive errors implied in the judgments of the court precedents are discussed, and through this, it is argued that it is appropriate to strictly interpret the provisions of the issue as it is in the light of the principle of statutory taxation. This study contributes to the tax literature in that it presents a reasonable operation scheme of the tax support system for the development of venture businesses in terms of application and interpretation of the tax law. The corporate tax reduction for st... 본 연구는 조세감면 범위의 확대 적용 대상을 둘러싼 구체적인 조세쟁송 사례를 바탕으로 벤처기업육성을 위한 세액감면제도의 합리적인 운영방안을 제안한다. 창업벤처중소기업 등에 대한 소득세와 법인세 감면을 규정하고 있는 조세특례제한법 제6조 제2항은 당초에 창업 후 3년 이내에 벤처기업 확인을 받은 경우 최초로 소득이 발생한 과세연도로부터 4년간 세액을 감면하도록 정하고 있었다. 이후에법이 개정되면서 감면대상 기간이 4년에서 5년으로 확대되었고, 해당 개정규정에 대한 부칙에서는“2013년 1월 1일 이후 창업, 지정 또는 확인받는 분부터 적용한다”고 규정하였다. 당시 벤처기업 확인의 유효기간이 2년으로 정해져 있었기 때문에 유효기간이 만료되는 경우 신규 벤처기업과 동일한신청 및 평가 절차를 거쳐 다시 벤처기업 확인을 받아야 했고, 창업 후 3년 이내에 최대 두 번의 벤처기업 확인을 득하는 것이 가능하였다. 이에 벤처기업으로 최초확인을 받은 후 유효기간의 만료로2013년 1월 1일 이후 재확인을 받은 기업의 경우도 개정된 법에 따라 확대된 5년의 감면기간을 적용받을 수 있는지 여부가 쟁점이 되었다. 과세당국과 법원은 개정된 조특법의 부칙에서 규정하고 있는확인이란 ‘최초 확인’만을 의미한다고 해석하는 것이 입법연혁 및 취지에 부합한다고 보았다. 그러나본 연구는 쟁점 규정을 문언 그대로 해석하지 않고 ‘최초 확인’으로 축소해석하는 경우 발생하는 문제점을 다양한 사례를 바탕으로 보여주고자 한다. 이를 통해 쟁점 규정을 문언 그대로 엄격하게 해석하는 것이 조세법률주의와 조세평등주의에 비추어 타당함을 논증하였다. 본 연구는 벤처기업 육성을 위한 조세지원제도의 합리적인 운영방안을 조세법의 적용과 해석의 측면에서 제시하였다는 점에서 공헌점을 가진다.

촛불시위 순수성(?)의 아이콘이 된 여성들

임현지 한국여성민우회 2008 함께가는 여성 Vol.186 No.-

하나의 세계에서 다른 하나의 세계로

임현지 한국사회학회 2018 한국사회학회 사회학대회 논문집 Vol.2018 No.12

정부지원이 사회적기업의 사회적 성과에미치는 영향: 지역사회 이해관계자 간 인식 차이를 중심으로

임현지 계명대학교 사회과학연구소 2023 한국사회과학연구 Vol.42 No.1

The purpose of this study is to identify the relationship between government support and social performance of social enterprises. Unlike previous studies that focused on the perceptions of social enterprise operators and employees, this study focuses on the perception differences of various stakeholders participating in community governance. This is because, with the arrival of the era of democratic elections, Korean society has involved various stakeholders, such as residents, expert groups, and civic groups, along with (local) governments, in the governance structure as the subject that realizes the publicness of the community. Therefore, this study derived a theoretical model composed of social performance and government support as influencing factor of social performance of social enterprise through previous research. This theoretical model was empirically analyzed with 210 social enterprises, 85 intermediary organizations, and 230 public officials. The research results are as follows. First, in the case of public officials, out of the three types of government support, such as finance, management, and sales channels, only sales channel support and vocational training among the three social outcomes (job creation, job training, and social service provision) showed an influencing relationship. Second, in the case of intermediary organizations, management support showed an influence only on vocational training. Third, in the case of social enterprises, threes government supports do not affect social performance in all three types. These results suggest that the effectiveness of the three forms of support needs to be reexamined. The policy implications derived from these overall results were discussed in depth and policy implications were derived.