13예의 역위에서 각 염색체별 빈도 및 핵형에 관한 연구

정성노 ( Sung Ro Chung ) 대한주산의학회 2009 Perinatology Vol.20 No.4

Purpose: This study was aimed to evaluate the incidence and karyotypes according to chromosome in 13 cases with inversion detected by cytogenetic analysis. Methods: The incidence of inversion was calculated and karyotypes of inversion were classified according to each chromosome in cases with inversion detected from 390 individuals who had undergone cytogenetic analysis in Hanyang University Hospital from January 2005 to February 2009. Results: The overall incidence of inversions was 3.3% (131390). All of 13 cases were heterozy-gotes for inversions. Among these 13 inversions, 12 cases (92.3%) were having pericentric inversions showing karyotypes of 46,XX,inv(9)(p11q13) in 7 cases, 46,XX,inv(9)(p11q12) in 2 cases, and one cases of 46,X, inv(Y)(p11.3q11.23), t(8;9)(q24.3;q34.1), 46,X, del(Y)(ql2), inv(Y)(p10q11.23) and 46,XY, inv(S)(p21q24.1) respectively. Last one case (7.7%) was having paracentnc inversion showing a karyotype of 46,XX,inv(9)(q22.lq34.3). Classification according to each chromosome in 13 cases with inversion was that 10 of 13 cases (76.9%) were located in chromosome 9 (9 cases of pericentric inversions and a case of paracentnc inversions), 2 of 13 cases (15.4%) in chromosome Y and 1 of 13 cases (7.7%) in chromosome 8. Conclusion: Although patients are phenotypically normal, they might be inversion carriers. In high risk patients, inversions are more frequent than normal population. Various types of inversion could be in different chromosomes. Classification of types of inversion are needed for further genetic counseling according to the types.

인버전(Inversion)이 미국 조세제도에 미치는 영향에 대한 고찰

류지민(Ryu Jimin) 한국세법학회 2014 조세법연구 Vol.20 No.3

인버전(inversion)은 미국 유명 다국적 기업들 사이에서 성행하는 합병거래 유형의 하나로,최근 미국에 본사를 둔 다국적 기업이 미국의 높은 법인세율의 적용을 피하기 위하여 세율이 낮은 국가의 동종 경쟁 회사와 합병, 본사를 옮겨 ‘국적’을 이전하는 국제인수·합병(cross-border M&A)의 형태로 이루어지고 있다. 최근 인버전은 정치·경제계에서 큰 주목을 받고 있으며 이는 미국 월가 금융회사의 새로운 수입원으로 등장하고있기도 하다. 더 나아가 인버전은 장기적으로 향후 미국 조세정책 형성 관련 개혁 논의에도 적지 않은 영향을 미칠 것으로 예상된다. 인버전의 문제점에 대한 본격적인 논의는 2014.4. 미국 제약회사인 화이자(Pfizer)의 영국의 동종 회사인 아스트라제네카(AstraZeneca)와의 합병 추진 계획이 세계적으로 주목을 받으면서 시작되었다. 특히 이와 같은 인버전은 미국의 유명 다국적 기업들이 애국심보다는 조세전략을 통한 이윤 추구라는 실리에 보다 무게를 두고 미국 본사를 외국으로 이전하여 소위 ‘기업 시민권(corporate citizenship)’을 포기하고자 한다는 점에서 미국 사회에 큰 반향을 일으켰다. 사실 미국 다국적 기업의 인버전 거래는 이미 1990년대부터 조세피난처의 페이퍼 컴퍼니(paper company)를 이용한 방식으로 시작되었다. 미연방의회는 2004년 이에 대응하여 ‘American Jobs Creation Act of 2004’ 의 일부로 강력한 반인버전 규정인 IRC(Internal Revenue Code)Section 7874를 제정하기에 이른다. 그런데 2014년 이후 활발하게 이루어지고 있는 인버전 거래와 관련하여 참고할 점은, 이들이 현행법인 미국연방세법 Section 7874의 제재를 받지 않는 유형의 거래라는 사실이다. 즉, 미국 내국법인이 법인세율이 낮은 외국의 동종 업계 기업과의 합병을 통하여 본사를 이전하는 거래 방식은 법에서 요구하는 실질적인 합병 요건을 충족하는 경우 미국 연방세법의 규제를 받지 않게 된다. 이러한 문제점을 반영하여 미국 재무부(Treasury Department)와 국세청(Internal Revenue Service, IRS)은 2014. 9. 22. Notice 2014-52로 인버전과 관련 거래를 강력하게 규제하는 새로운 규정을 발표하면서 향후에도 추가적인 조치를 취할 것임을 밝힌 바 있다. 미국 다국적 기업이 행하는 인버전 거래가 정당하다고 보는 학자들은 미국의 현행 조세 시스템의 문제점을 인버전의 주된 원인으로 지적하고 있다. 이들은 미국 법인세(corporate income tax)의 문제점과 관련하여, 현행 전세계 기준 과세체계(worldwide tax system)를 영토적 과세체계(territorial tax system)로 전환하고 현재의 높은 법인세율(35퍼센트)을 OECD국가들의 평균 법인세율 수준으로 낮출 필요가 있다고 주장한다. 이에 대하여 반대 입장을 취하는 학자들은 미국 다국적 기업이 실제로 법정 법인세율 전액을 납부하는 경우는 거의 없다고 하면서, 이들 기업은 국제적인 영업 경험을 통하여 발전시킨 자신들의 공격적 조세회피 전략을 활용하여 외국 기업과의 경쟁에서 충분히 우위를 점하고 있다고 한다. 따라서 경쟁자들로부터 뒤처지지 않기 위해서 어쩔 수 없이 인버전 방식을 선택했다는 다국적 기업의 변명은 신뢰할 수 없다고 주장한다. 현재 인버전을 둘러싸고 미국 내에서 벌어지고 있는 논쟁은 미국의 독특한 조세 시스템에 관한 것이기는 하지만 국가 간 조세 경쟁 등 국제조세 문제와도 밀접하게 연관되어 있다는 점에서 우리 세제에도 시사하는 바가 크다고 생각한다. Tax inversion, or corporate inversion, is the relocation of a corporation"s headquarters to a lower-tax nation, or corporate haven, usually while retaining its material operations in its higher-tax country of origin. The term ‘inversion" is most frequently used in relation to US corporations. More recently, publicity has focused on corporate inversions conducted by way of merger with companies in lower-tax foreign countries. The issue was first subjected to a great deal of publicity in April 2014 by the proposed merger between Pfizer and AstraZeneca. A new wave of inversions began in the late 1990s. In response to highly publicized inversions, Congress enacted section 7874 as part of the American Jobs Creation Act of 2004. Section 7874 potentially taxes inverted companies and some shareholders upon an expatriation transaction. But there is one type of inversion transaction that the statute has not shut down. It involves a substantive merger between a U.S. company and a foreign company in which the shareholders of the domestic company hold less than 80 percent (or 60 percent) of the shares of the new entity after the transaction. Unlike the single reincorporations of the late 1990s, these merger transactions are real business combinations. Tax inversions have become a public policy issue, as those transactions likely cause substantial tax revenue losses and have an undesirable effect on U.S. economy. American politicians and government officials, including President Barack Obama and Treasury Secretary Jack Lew, have issued statements calling U.S. multinationals" ‘citizenship renouncement" by tax inversions ‘unpatriotic", and various proposals have been discussed to prevent tax inversions. Finally, in September 22, 2014, U.S. Department of the Treasury and the Internal Revenue Service issued a notice (IRS Notice 2014-52) that takes targeted action to reduce the tax benefit of corporate tax inversions. The U.S. corporate income tax rate is 35percent, which is much higher than corporate tax rates in most other countries. And the United States is one of the last remaining countries to use a worldwide system. According to the supporters of inversion, the combination of these two key attributes of the U.S. tax system penalizes U.S. multinationals relative to their foreign competitors and has encouraged a wave of inversions. Scholars who criticizes tax inversion contend that most U.S. multinationals don"t pay anywhere near 35 percent, and suggest that companies are so clever with ‘aggressive tax planning" technologies that many of them are able to take full advantage of the current system, which make them more competitive than their foreign rivals. As this heated debate on inversion in U.S. involves the U.S. tax system as well as international taxation system, I believe that the inversion issue in U.S. will give us insights into what the good system for international tax competitiveness would be like.

Negative Degree Inversion and Related Matters

Yong-Kwon Jung 한국외국어대학교 영미연구소 2008 영미연구 Vol.18 No.-

The purpose of this paper is to examine negative degree inversion (NDI) in English, investigate how it may be licensed, capture similarities and dissimilarities of NDI and other functional phrases, and find out the relationship between NDI and other inversions. Borroff (2006) calls the following (1b) negative degree inversion, which occurs in certain dialects in the context of negation. (1) a. John is not [a very good student]. b. John is not [very good a student]. The normal ordering (1a) and its inverted form (1b) are all acceptable. In other words, the inversion in (1b) is optional. In this respect, NDI reminds us of SVI, since in the latter, the inversion is optional. NDI is optional and requires the presence of a negative element, as shown by the following (2). (2) a. John is not [a very good student]. b. John is not [very good a student]. c. *John is [very good a student]. Borroff (2006) deals with characteristics of NDI, but she does not explain the relationship between NDI and other inversion phenomena in English. This is why I wish to try to explain the characteristics of NDI, in relation to the very nature of inversion constructions (ICs) in general. NDI is related to other ICs such as subject-verb inversion (SVI) and subject- auxiliary inversion (SAI). In English, degree-modified adjectives typically follow the determiner. On the contrary, they may precede the article in NDI constructions. This noncanonical word order seems to be related to a specific function, and this same function seems to have a close relation to some ICs. In this respect, I will investigate Green (1980) and explore the possibility that we may capture some generality between these ICs. I claim that the noncanonical word order of NDI is related to a particular function, that is, Green's (1980) emphatic function. In addition, I also claim that NDI shares this same function with SVI and SAI constructions. At first glance, NDI, SVI and SAI appear to be separate phenomena. However, if we take a close look at them, we may find that they are closely related to each other. NDI requires the context of negation to be present. SAI also requires negative constituents to be present. In this respect, NDI and SAI are very similar. Their major differences are that the former is optional and occurs only in certain dialects, while the latter is obligatory and is not restricted to certain dialects or contexts. In this respect, the latter is a more general rule than the former. Despite these seeming differences, NDI and SAI have some characteristics in common. First of all, it seems clear that the speaker uses NDI constructions instead of uninverted ones to give special emphasis on particular constituents. In other words, I think that a speaker who uses NDI constructions is likely to prefer the NDI construction to its uninverted counterpart when he intends to negate and emphasize the noun phrase following the negative element not. NDI and SVI are similar in that in the former, the inversion is related to the negative element before the noun phrase, whereas in the latter, it is related to the preposed locational or directional adverbial. It seems that in the former, the inversion has a close relation to the function ‘emphasis.’ However, in the latter, it does not have any relation to emphasis. As for the movement of the verb to the front of the subject in the SVI construction, I think of two causes. One is that the movement of locatives to the sentence-initial position is not normal in English, so this kind of movement should give the speaker that the locatives are not used in their normal use. The other is that the moved locative has a tendency to keep its original coherent relation with the verb, thus attracting the verb near the locative even after the movement. This latter cause is supported by Yang (1986), who calls this phenomenon ‘the Verb-Corepredicate Neighborhood Principle.’ Both NDI and SVI are optional, not obligatory.

A Minimalist Approach to Inversion Constructions in English

Koo, Ja Hyeok 한국중앙영어영문학회 2016 영어영문학연구 Vol.58 No.1

This paper argues that stylistic inversion should be analyzed differently from SAI, which is an instance of narrow syntax. Stylistic inversion is argued to be the consequence of direct interactions that syntax requires of phonology and semantics. We scrutinize common characteristics of stylistic inversion, and then conclude that the sentence-final subject of stylistic inversion does not raise to cannonical TP subject position, but stays low within the verb phrase. Theoretically, the subject appearing post-verbal position is due to non-application of the EPP, which requires that the subject must be filled. The motivation is that the sentence-final subject differs from the canonical TP subject, in that it receives some kind of focus. The focus property is generally caused by the subject appearing post-verbally, which also creates prosodic highlighting. Every stylistic construction has its own idiosyncratic properties, which are also systematically analyzed in a derivational way. In particular, so-inversion is assumed to be a mixed phenomenon between SAI and stylistic inversion. Also, we showed that quotative inversion allows, though normally unexpected in English, (V-to-T) movement of finite verbs.

A Minimalist Approach to Inversion Constructions in English

구자혁 한국중앙영어영문학회 2016 영어영문학연구 Vol.58 No.1

This paper argues that stylistic inversion should be analyzed differently from SAI, which is an instance of narrow syntax. Stylistic inversion is argued to be the consequence of direct interactions that syntax requires of phonology and semantics. We scrutinize common characteristics of stylistic inversion, and then conclude that the sentence-final subject of stylistic inversion does not raise to cannonical TP subject position, but stays low within the verb phrase. Theoretically, the subject appearing post-verbal position is due to non-application of the EPP, which requires that the subject must be filled. The motivation is that the sentence-final subject differs from the canonical TP subject, in that it receives some kind of focus. The focus property is generally caused by the subject appearing post-verbally, which also creates prosodic highlighting. Every stylistic construction has its own idiosyncratic properties, which are also systematically analyzed in a derivational way. In particular, so-inversion is assumed to be a mixed phenomenon between SAI and stylistic inversion. Also, we showed that quotative inversion allows, though normally unexpected in English, (V-to-T) movement of finite verbs.

한국 초파리 집단의 염색체 역위와 환경과의 관계

이병순(Byung Soon Lee),김남우(Nam Woo Kim),임낙룡(Nac Ryong Rim) 한국유전학회 2002 Genes & Genomics Vol.24 No.1

Inversion polymorphisms from twenty two Korean populations of Drosophila melanogaster were analysed for relationships between inversion frequencies and environmental variables. From screening gametes in male for allele frequency and fertilized eggs inseminated in nature for heterozygosity, a total of thirty three polymorphic inversions were found and identified to be paracentric only. Eight were common and cosmopolitan, and twenty five were new, rare and generally endemic. And three complex inversions were detected, two overlapping inversions and a including inversion. For inversion-environment relationships, allele frequency, heterozygosity of six cosmopolitan inversions and a number of variables selected from possible environmental factors were examined by the methods of multivariate data analyses. Significant inversion-environment associations were found at several inversions, especially at In(2L)t and In(2R)NS, in both allele frequency and heterozygosity. For north-south cline with the frequencies of the six commonest inversions, twenty one populations, except for the Ulleungdo(5), were categorized into three longitudinal groups: E-line group (along the east seaside), C-line (lining up in central region) and W-line (locating toward western area near the yellow sea). Significant geographic cline was positively or negatively sorted by only one or a few types of inversion in each of the three geographic groups. The close associations were particularly evident with respect to weather conditions and the patterns of inversion variations. Therefore, it is suggested that natural selection plays role as a major factor to determine the genetic patterns of geographic populations.

An HPSG Approach to English Comparative Inversion

박동우 서울대학교 언어교육원 2017 語學硏究 Vol.53 No.2

It has been analyzed that the word order of English comparative inversion is analogous to that of other subject-auxiliary inversion constructions, in that only a finite auxiliary verb (i.e., the highest auxiliary) can be followed by the subject. However, English comparative inversion must be distinguished from other inversion constructions, since the subject can be located between a cluster of auxiliary verbs and the non-auxiliary phrase in English comparative inversion. Existing analyses of subject-auxiliary inversion cannot account for this special kind of inversion. This paper proposes a new phrase type, called inv-focus-cl, for English comparative inversion within the framework of constructionbased Head-driven Phrase Structure Grammar (HPSG). Additionally, I suggest that constraints on properties of lexemes participating in the inv-focus-cl are governed by the construction-based approach, while the word order of English comparative inversion is determined by independent rules that determine the word order of lexical items, as the word order domain approach suggests.

라플라스 영역 지도학습 기반 탄성파 역산을 위한 송신원 추정

조준현,하완수 한국지구물리.물리탐사학회 2025 지구물리와 물리탐사 Vol.28 No.2

전통적인 전파형 역산의 한계를 극복하기 위해 제안된 딥러닝 기반 탄성파 역산 기술들은 인공 합성 자료들을 대상으로 우수한 역산 성능을 입증하였다. 그러나, 송신원 추정 문제를 다루는 딥러닝 기반 탄성파 역산 연구는 거의 찾아볼 수 없다. 특히 현장 탐사 자료의 성공적인 역산을 위해서는 정확한 송신파형을 사용하는 것이 중요하다. 역산에 사용되는 송신원의 파형이 실제 송신원과 크게 다를 경우 역산 결과가 참 속도 모델에 수렴하지 못하거나 계산비용이 증가할 수 있다. 따라서, 본 연구는 딥러닝 기반 탄성파 역산에서 송신 파형의 불확실성이 역산 정확도에 미치는 영향을 분석하기 위해 수행하였다. 특히, 훈련 자료에 민감한 지도학습 기반 탄성파 역산에 초점을 맞추었으며, 라플라스 영역에서의 송신원 추정을 전처리 단계로 통합하였다. 시간이나 주파수 영역과 달리 라플라스 영역에서 송신 파형은 진폭 정보만을 가지므로 송신원 추정이 보다 단순하고 계산 효율적이다. 송신원 추정 알고리즘은기존 라플라스 영역 완전 파형 역산에서 사용하는 것과 동일한 알고리즘을 채택하였으며, 뉴턴법을 이용하여 송신원 매개변수를 반복적으로 갱신하였다. 또한, 라플라스 영역 딥러닝 기반 탄성파 역산을 위한 새로운 심층 신경망을 제안하여 선행 연구와 정량적으로 비교 분석하였다. 제안된 신경망을 이용해 라플라스 영역 역산에서 더욱 효율적이고 우수한 역산 성능을 달성하였으며, 두 가지 벤치마크 모델을 이용한 수치 예제를 통해 송신원 추정의 중요성과 제안된 접근법의 효과성을 입증하였다. Deep learning-based seismic inversion techniques have been proposed to overcome the limitations of conventional full-waveform inversion (FWI) and have demonstrated excellent inversion performance on synthetic datasets. However, studies addressing the source estimation challenges in deep learning-based seismic inversion remain scarce. Accurate estimation of the source wavelet is particularly critical for the successful inversion of field seismic data. If the wavelet used deviates significantly from the true source wavelet, the inversion may fail to converge to the true velocity model or incur increased computational costs. Therefore, this study investigates how uncertainties in source wavelet estimation affect the accuracy of the deep learning-based seismic inversion, with a particular focus on supervised learning approaches, which are inherently sensitive to training data. To address this issue, source estimation in the Laplace domain is incorporated as a preprocessing step. Unlike the time or frequency domains, the source wavelet in the Laplace domain retains only the amplitude information, simplifying the estimation process and improving computational efficiency. The source estimation algorithm adopts the same approach as used in conventional Laplace-domain FWI, iteratively updating the source parameters using the Newton method. Furthermore, we propose a novel deep neural network for deep-learning-based seismic inversion in the Laplace-domain and conduct a quantitative comparison with the previous study. The proposed network achieved improved efficiency and superior inversion performance in the Laplace-domain inversion. Numerical examples using two benchmark models demonstrate the importance of source wavelet estimation and the effectiveness of the proposed approach.

An HPSG Approach to English Comparative Inversion

Dongwoo Park 서울대학교 언어교육원 2017 語學硏究 Vol.53 No.2

It has been analyzed that the word order of English comparative inversion is analogous to that of other subject-auxiliary inversion constructions, in that only a finite auxiliary verb (i.e., the highest auxiliary) can be followed by the subject. However, English comparative inversion must be distinguished from other inversion constructions, since the subject can be located between a cluster of auxiliary verbs and the non-auxiliary phrase in English comparative inversion. Existing analyses of subject-auxiliary inversion cannot account for this special kind of inversion. This paper proposes a new phrase type, called inv-focus-cl, for English comparative inversion within the framework of construction-based Head-driven Phrase Structure Grammar (HPSG). Additionally, I suggest that constraints on properties of lexemes participating in the inv-focus-cl are governed by the construction-based approach, while the word order of English comparative inversion is determined by independent rules that determine the word order of lexical items, as the word order domain approach suggests.

한국인 혈우병 A 환자에서 PCR을 이용한 Factor 8 유전자의 Inversion 진단 및 보인자 진단

이경훈 ( Gyoung Hoon Lee ),이미란 ( Mi Ran Lee ),박성효 ( Sung Hyo Park ),최영민 ( Young Min Choi ),유기영 ( Steve K. Yoo ),민응기 ( Eung Gi Min ),황도영 ( Do Yeong Hwang ),최진 ( Jin Choe ),전종관 ( Jong Kwan Jun ),지병철 ( Byun 대한산부인과학회 2007 Obstetrics & Gynecology Science Vol.50 No.7

Objective: To establish PCR (polymerase chain reaction) method for detecting factor VIII gene inversion (intron 22) causing hemophilia A, and to apply it to carrier detection of hemophilia A. Design: A laboratory analysis Materials and Methods: An inversion pattern of the factor VIII gene was analyzed in 130 unrelated Korean patients with hemophilia A and 26 female subjects using PCR. Results: PCR analysis of the factor VIII gene for intron 22 inversion revealed that 91 patients (70%) were negative for the inversion, yielding 12 kb band by PQ primer. And all the other 39 (30%) patients who showed no amplification by PQ primer were positive for the inversion, yielding 11kb band by AQ primer. Among 113 patients with severe hemophilia A, 39 (35%) patients were positive for the inversion. Carrier detection for intron 22 inversion in 26 female subjects was performed, and revealed that 22 cases were carriers and 4 cases were normal female. Conclusion: This result suggests that PCR analysis of the inversion within the factor VIII gene is useful in the carrier detection of hemophilia A as well as in identifying hemophilia A patients with intron 22 inversion, in the Korean population.