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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.

      • KCI등재
      • KCI등재
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      • 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.

      • 흰쥐 악하선에서 배설관 폐쇄에 따른 나트륨 운반체 발현의 변화 : Ligated Submandibular Gland in Rats

        오유근,유선열 전남대학교 치의학연구소 2003 구강과학 Vol.15 No.4

        Although acinar atrophy frequently occurs and the salivary secretory activity is significantly decreased in various salivary glandular diseases, their underlying molecular mechanisms have not been established. The present study was aimed to increase our understanding of functional alterations associated with pathological acinar atrophy. Male Sprague-Dawley rats weighing 180-200g were used. Their left submandibular ducts were ligated for 1 week, and the expression of sodium transporters related to the salivary formation was determined in the gland. The ligated gland was significantly decreased in its weight. The expressions of α_(1) and β_(1) subunits of Na, K-pump determined by Western blot analysis were increased in the experimental group. Accordingly, the catalytic activity of Na, K-pump was increased. The expressions of α, β, and γ subunits of BNaC were increased. The expression of TSC was also increased. The mRNA expression of mineralocorticoid receptor determined by reverse transcription-polymerase chain reaction was decreased in the experimental group. These results suggest that the changes in sodium transporters are causally related with an increased intraluminal pressure in the salivary duct in the ligated gland.

      • Ultraviolet Spectrophotometry에 의한 Vinylpyrrole과 Pyrrole imine 유도체의 Electron Delocalizability에 미치는 치환체의 영향

        裵鮮建,柳珙植,徐惠蓮 群山大學校自然科學硏究所 1989 自然科學硏究 Vol.4 No.-

        Substituent effects on the electron delocalizability of derivatives of vinylpyrrole and pyrrole imine have been examined in MeOH solution by ultraviolet spectrophotometry. The effects did not appear to be additive, but longer wavelength shift due to conjugation and electron withdrowing group. Specially, the significant difference in ?? for derivatives of pyrrole imine was seem to be caused by the conjugation effect and the position of the substituents.

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        롤프 디터 브링크만의 시세계

        이유선 한국브레히트학회 1999 브레히트와 현대연극 Vol.7 No.-

        Die deutsche Lyrik nach 1945 befasste sich nicht mehr mit den damaligen gesellschaftlichen und geschichtlichen Themen, sondern fluchtete sich in eher unpolitische Themen wie Natur und absoltue Werte. Nach dieser vorlaufigen Orientierungslosigkeit knupfte sie an die lyrische Tradition vom Anfang des 20.Jts. an. Drei verschiedene Richtungen lassen sich unterscheiden: die von Bachmann und Celan vertretene hermetische Lyrik, die politisierenden Gedichte von Enzensberger und Biermann und die koinkrete Poesie. Sie haben gegen die unrichtige deutsche Situation zwar auf unterschiedliche Art und Weise artikuliert, aber immer noch an der traditionellen Poetik festgehalten. In den 60er und 70er Jahren scheiterte sie an der radikal veranderten Realitat und suchte einen neuen lyrischen Weg. Nach der Tendenzvende der 60er und 70er Jahre entwickelt sich eine neue deutsche Lyrik, die als 'Neue Subjektivitat', 'Neue Sensibilitat', und 'Neue Innerlichkeit' gekennzeichnet werden kann. R. D. Brinkamann laßt sich als ein Vertreter dieser 'Neue Subjektivitat' benennen. Er ist im Jahr 1940 in Vechta i.O. geboren und bie einem Verkehrsunfall in London ums Leben gekommen. Er artikulierte sich gegen sein sehr ungluckliches Leben, wobei sein Schaffen in drei verschiedene Stufen geglierdert werden kann. Er schreibt uberwiegend Prosa unter dem Einfluß des franzosischen Nouveau Roman. Auf der Stufe der neuen Subjektivitat war er von den amerikanischen Lyrikern, F. Ohara und T. Berrigan beeindruckt, insbesondere davon, daß sie so einfach und selbstverstandlich ihre alltaglichen Erfahrungen ins Gedicht eingebracht haben. "Ich hatte gern viele Gedichte so einfach geschrieben wie Songs. [...]) wie eine Tur aufzumachen, aus der Sprache und den Festlegungnen raus" Durch die illusionare Welt konnte er sein elendes Laben kompensieren und er hat eine neue Programmierung der Welt durch die Revolution der Wahrnehmung untrnommen. Diese neue Programmierung hat er in der amerikanischen Subkultur erblickt und mit einer Ubersetzung, 『ACID』, die amerikanische subkulturellen Szene und Literatur in Duetschland eingefuhrt. Er wehrt sich standig und leidenschaftlich gegen die tote europaische Kultur und muß hier nicht sinngemaß folgen : und suchte eine neue Moglichkeit in der amerikanischen Subkultur. Wahrned der Wende der 60er /70er Jahre ist Brinkmann in Vergesenheit geraten, und er widmete sich immer mehr der destruktiven Flucht und dem Illusionaren. 『Westwarts 1 & 2』 ist eine Sammlung von Gedichten, die wahrend der so elenden, schweifenden, chaotischen Zeit, zwischen 1970 und 1974 geschrieben worden sind. Hier artikulierte er zwar noch fester und sensibler seine Randexistenz, aber auf eine ganz andere, neue Weise. Im vorliegenden Aufsats wird versucht, seine poetishce Welt umfassend zu analysieren. Seine Verzweiflung an der Sprache, Gedicht als Bilder, sprachlose Gedichte, Alltagslyrik, offenes Gedicht und Popart sind herausgeholte Symptome und mogliche Benennungen. Seine radikalen innovativen peotischen Gesten sind in seinem letzen Geidchtband 『Westwarts 1 & 2』 in besonders eindringlicher Weise zu erkennen.

      • 정신지체 청소년의 자아존중감 향상을 위한 음악의 치료적 접근 방법 : 피아노 교습법을 중심으로 Development of Adaptational Methodology

        최유선 이화여자대학교 교육대학원 2002 이화교육논총 Vol.12 No.-

        Adolescents with mental retardation have developmental delays in many areas including cognitive, perceptive, physical, emotional and social domain. Due to their limited functional level, they often experience failures in provided task, which effects their self-esteem in a negative way. Therefore, it is very important that the task much be well analyzed and sequenced for the experience to be positive and successful. The purpose of this study is first to examine the existing piano pedagogical methodologies and secondly, to develop structured piano-teaching program based on their weakness and strength. Lastly, the study purported to examine if the adapted piano lessons had a positive effect on the adolescents' self-esteem after two month of piano lessons. Three adolescents participated in the study for 8 weeks. They participated 20 weekly individual sessions and received a structured piano lesson. Each session was structured using task analysis strategies and treatment contour using various props and aids to enhance their musical experiences. Each of the subjects'weakness and strengths were identified to find out how the pedagogical strategies need to be implemented. Quantitative measurement of self-esteem was obtained using SEI(Self-Esteem Inventory) before and after the music therapy interventions in order to see if therapeutic musical intervention using piano had any effect on self-esteem. Each session was video taped and analyzed. Data on behavioral criteria were also collected including eye-contact, positive verbal statement, and positive facial expression by recording the frequency. The analyzed data suggested that self-esteem has improved for all subjects. Quantity and quality of their verbal statement became more positive as sessions progressed. The improvement in behavioral criteria during the session indicated increased motivation and enthusiasm in the piano playing attitude. The study indicated that it is important to adapt and modify the existing pedagogical methods when applied to children with developmental delays. In order to provide positive and successful musical experiences, it is important to sequence the musical task based on the complexity and intensity. This study finally provides the adapted model of existing pedagogical methodologies for clients with developmental delays in the music therapy setting. It is hoped that the therapists and educator understand that adaptation is a crucial step to take for clients with different weakness and strength to meet their various needs.

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