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김진회,정재욱 한국세무학회 2006 세무학 연구 Vol.23 No.4
Kim, Jin Hoe*Jeong, Jae Wook** 김진회**ㆍ정재욱***
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김진회 大田大學校 社會科學硏究所 2015 社會科學論文集 Vol.34 No.1
Corporate vehicles with characteristics of assets are readily available without any additional conversion costs for personal use and business purposes enemy. Korea is judged in the same way regardless of whether the business assets, vehicles and other work for the corporation's recognized costs arising from an almost unlimited number of corporate vehicle tax expense. This research suggested that a process improvement plan for the tax treatment of the Korean corporate vehicle-related costs by comparison with the provisions of the United States, Japan, Germany, the United Kingdom for the tax treatment of corporate vehicle-related expenses. The research finds that the United States, Japan, Germany, the United ingdom has been defined clear criteria for the relevance of corporate business vehicle, and impose income tax used by the user as a clear measure minute private use of corporate vehicles through it. Therefore, Korea determining based on the business relevancy to corporate vehicles, the way of taxation to define a way to measure the minute private use of the entity providing the vehicle is required.
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세계 주요 주식거래소의 상장 및 퇴출 제도에 관한 연구
김진회 大田大學校 社會科學硏究所 2009 社會科學論文集 Vol.27 No.1
A Study on Listing and Delisting Standards of Major Stock Exchange
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Calcium 및 Potassium의 심실근 수축작용에 대한 pH의 영향
김진회,배진선 충남대학교 의과대학 지역사회의학연구소 1984 충남의대잡지 Vol.11 No.1
Calcium ions have the important roles in the various processes in muscle contraction. Especially extracellular calcium as a source of calcium for contraction is decisive in cardiac muscle contraction because slow calcium inward current during depolarization of sarcolemma determines the calcium concentration in sarcoplasm. It is well known that hydrogen ion has the negative inotropic effect on cardiac muscle. Although the precise mechanism of hydrogen ion on cardiac contractility is uncertain, its effect on cardiac contractility is closely related to the action of calcium. The potassium ion also has a negative inotropic effect and its mechanism on cardiac contractility has not been established. Furthermore, the contractility is not known. The author intended to investigate the effects of concurrent changes in pH and calcium concentration, pH and potassium concentration on ventricular contactility. For these purpose, combination of each changes either in pH 8. 4, 7. 4 and 6. 4, i. e. 1 unit deviation from normal pH, with the calcium concentration of 1, 2, and 4 mM/L, or potassium concentration of 0. 5, 2, and 6 mM/L was chosen for ventricular perfusion. Turtle heart was selected for experiments and Langendorf's preparation for ventricular perfusion was used. The perfusate was Tris buffered Ringer containing with different electrolyte concentration according to each group. Tension and max. dT/dt as parameters of contractility were recorded by means of physiograph^R and its accessories. The results are summarized as follows;
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pHOxsFV벡터와 배아주간세포를 이용한 형질전환생쥐 생산 기초연구
이훈택,이봄이,정길생,김진회 건국대학교 동물자원연구센터 1998 動物資源硏究誌 Vol.19 No.-
pHook™-1 hapten 4-ethoxy-methylene-2-phenyl-2-oxazolin-5one(phOX)의 단일 항체 sFV를 암호화 하고 있으며, murine의 Ig k-chain V-J2-C 영역유래의 signal peptide에 의하여 항체를 세포 표면에 배열시키도록 고안되어 있다. 또한, 항체를 세포막 바깥쪽에 부착되어 있도록 하기 위해 PDGFR 유래의 transembrane domain의 C 말단에 결합되어 있다. 이렇게 고안된 vector을 발현하는 세포는 세포막에 sFV을 발현함으로, phOX로 코팅된 자석베드를 이용하여 배양체로부터 목적의 유전자를 발현하는 세포만을 분리할 수 있을 것이다. 따라서, 본 연구는 pHook™-1 유전자를 co-transfection함으로써 목적의 유전자를 가진 배아주간세포를 단시간 내에 효율적으로 선발하기 위하여 실시하였다. 또한, 배아주간세포에서 목적의 DNA 발현 또는 존재를 검증하기 위해 DNA 발현 또는 존재를 검증하기 위해 PCR 방법과 조직화학적 방법을 사용하였다. 형질전환유전자 발현을 transfection(유전자 전이) 후 4∼14일 사이에 모든 배아주간세포에서 확인되었다. Magnetic bead를 이용하여 선발된 세포에서 co-transfected DNA는 배아주간세포에서 효율절으로 삽입되었으며, 선발된 세포의 약 90%는 co-transfected 유전자를 발현하였다. 이 결과는 세포생리학에서 특이 유전자의 급성변이와 만성변이를 연구하거나, 또는 형질전환동물을 생산하기 위해 pHook™-1 목적유전자와 함께 전이함으로서 효율적으로 목적의 유전자를 가진 세포를 선발 가능함으로써 보다 간편하게 형질전환도 동물의 생산에 이용 가능하다는 사실을 확인하였다. pHook™-1 encodes a single-chain antibody(sFv) directed toward the hapten 4-ethoxy-methylene-2-phenyl-2-oxazolin-5-one(phOx): the signal peptide from the murine Igk-chain V-J2-C region is fused in front of coding region of the sFv to direct the antibody to the plasma membrane. The antibody is fused at the C-termius to the transmembrane domain from the platelet derived growth factor receptor(PDGFR), allowing the antibody to be anchored and displayed on the extracellular side of theemmbrane. Transfected cells expression sFv can be isolated from whole cultures by using magnetic coated with phOx and a strong magnetic strand. Thus, the present study was designed to apply the embryonic stem cells by using pHook™-1 . Cell-transduction efficiency was measured by morphometric analysis. Polymerase chain reaction and histochemistry were used to detect the presence and/or expression of objective DNA in embryonic stem cells. Transgene expression was detected in all cases between 4 and 14 day after transfection. In selected cells using magnetic bead, co-transfected DNA was also incorporated efficiently in embryonic stem cells and approximately 90% of the selected cells expressed co-transfected gene. This result suggested that this selection system can be used as a feasible tool, when pHook™-1 is cotransfected with objective gene, to isolate and study for acute and chronic changes of a specific gene in cellular physiology.
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