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      • KCI등재

        Production and Characterization of Enzymes Involved in Chitin Catabolic Cascade from a Bacterial Strain Isolated from Soil

        ( Ji Hyun Lee ),( Jeong In Lee ),( So Yeon Park ),( Yoo Kyeong Jang ),( You Bin Lim ),( Hye Yoon Lee ),( Young Min Jung ),( Hae Chang Lee ),( Jong Hwa Lee ),( Shaheen Amna ),( Jae Kweon Park ) 한국키틴키토산학회 2019 한국키틴키토산학회지 Vol.24 No.1

        The present study was aimed to isolate the bacteria producing chitinolytic enzymes including chitin deacetylase (CDA) from soil origin. About 24 bacteria were screened for their chitinolytic enzymes producing ability on the basis of colloidal chitin. Amongst one of the most potent isolates designated to JI-02 was further selected as the most prominent chitinolytic and CDAlike enzyme (CDA-X) producer based on the ability of deacetylation of an artificial substrate pNP-acetamilide. The maximum production of CDA-X in crude enzyme from JI-02 was observed in the presence of 1% colloidal chitin at 37°C and pH 6.4 after 120 h of incubation. Potent enzyme activity of CDA-X was determined toward pNP-acetamilide, demonstrating that optimal pH, temperature and ionic strength of the CDA-X were assessed to be 7.0, 52°C and 125 mM, respectively. Unexpectedly, Nacetylglucosamine (GlcNAc) was not fully converted by the action of CDA-X to glucosamine (GlcN) under the established conditions. Further study on enzyme activity toward chitin-oligosaccharides consisting of multi-N-acetylglucosamine (GlcNAc)n, n=2-5 may be necessary to elucidate the mode of action which requires the minimum size of (GlcNAc)n. However, our data suggest that CDA-X can convert chitin to chitosan with the maximum yield of approximately 0.08g/L during the fermentation of the strain in the presence of chitin. Furthermore, we found that crude enzyme showed the significant chitosanolytic activity. Taken together, our data suggest that the strain JI-02 may be a potential candidate as a particular strain for better understating of chitin catabolic pathway.

      • KCI등재후보

        교환계약에 있어서의 실지거래가액 과세에 관한 짧은 고찰

        윤지현(Yoon Ji?Hyun) 한국법학원 2007 저스티스 Vol.- No.100

        원칙적으로 실지거래가액에 의하여 과세표준을 산정하는 양도소득세제에서 특히 교환거래의 경우 실지거래가액을 무엇으로 볼 것이냐를 둘러싸고 실무상 많은 문제점이 발생하고 있다. 판례는 이에 관하여 교환거래를 ‘단순한 교환’과 시가감정 및 정산절차가 수반된, ‘단순하지 않은 교환’으로 나누고, 전자의 경우에는 실지거래가액이 존재하지 않으나 후자의 경우에는 실지거래가액이 존재하는 것으로 보고 있다. 이러한 판례의 입장은, 실지거래가액이란 당사자들이 ‘약정한 가액’이라는 전제 하에, ‘단순한 교환’의 경우 당사자들이 합의하는 것은 교환대상 자산의 절대적 가치가 아니라 상대적 교환비율에 불과하므로 실지거래가액이 존재하지 않는다고 보아야 하지만, ‘단순하지 않은 교환’의 경우에는 당사자들이 실제로 일정한 가액에 합의한 것으로 볼 수 있고 또 그러한 가액을 신빙할 수 있다는 이해에 근거를 둔 것으로 보인다. ‘단순한 교환’에 불과하여 실지거래가액을 알 수 없는 교환거래의 경우 현행법상 추계과세 대상이 된다는 명문의 규정은 없으나 다른 사유로 실지거래가액을 알 수 없는 경우에 준하여 추계과세의 대상이 되는 것으로 해석함이 타당하며, 소득세법은 추계과세의 경우 교환으로 인하여 취득하는 자산이 아닌 양도하는 자산 자체의 매매사례가액이나 감정가액 등에 의하여 양도가액을 산정하는 것으로 규정하고 있다. 다만 일반적인 추계과세의 경우와는 달리 납세자가 스스로 이와 같이 양도하는 자산의 가액을 평가하여 양도소득세를 신고납부할 수 있다고 해석하여야만 할 것이다. 궁극적으로는, 실지거래가액 과세제도가 당사자들이 실제로 얻은 양도소득을 과세대상으로 삼는 제도라는 측면에서 보았을 때, 양도소득세도 법인세법에서와 마찬가지로 교환으로 인하여 취득하는 자산의 가액에 의하여 산정하는 방향으로 전환하는 것이 바람직하며, 실지거래가액의 개념 역시 이러한 견지에서 해석하는 방향으로 나아가는 것이 해석론상, 또는 입법론상 타당한 것으로 생각한다. Under the Income Tax Act, Capital Gains Tax is levied based on "Actual Transaction Price" as opposed to "Government-Announced Price," but there is controversy as to what Actual Transaction Price means in the event of an exchange transaction. The Supreme Court generally defines the Actual Transaction Price as the price that has been "actually agreed on" between the parties. Based on this definition, the Supreme Court takes the position that the exchange transaction is divided into the two following categories: the "Non-Plain Exchange" where the parties have conducted valuation of the two exchanged assets and the difference in value between the two assets have been settled, and the "Plain Exchange" which is an exchange that, on the contrary, does not meet all of such requirements. The Supreme Court seems to believe that, in the event of a Plain Exchange, what the parties have agreed on is only the ratio of the exchange, and therefore there is no price actually agreed between the parties. However, in the event of a Non-Plain Exchange, the Supreme Court apparently reasons that, since there have been valuation of the assets and settlement of the difference in value, it is likely that the parties have actually agreed on the transaction price, which is reliable to a sufficient degree for capital gains tax purposes. Under the current Income Tax Act, the Plain Exchange where there is no Actual Transaction Price is subject to "Taxation based on Projection," where the value of the transferred asset rather than the asset received as a result of the exchange is taken into consideration in computing the capital gains tax. However, unlike in ordinary Taxation based on Projection, which is only the tax authorities' prerogative, here the taxpayer should also be able to file his or her tax return using the same method. In the end, considering that the taxation based on Actual Transaction Price is such a system where the "actual" capital gain is measured and used as basis for taxation, I believe it is more reasonable to compute capital gains tax based on the fair market value of the asset received through an exchange. I therefore believe that the Supreme Court should reverse its former position and rule that the Actual Transaction Price in an exchange is the fair market value of the asset received through an exchange, and if that is not feasible, then the legislative body should take the initiative to change the law to that effect.

      • KCI등재

        축구선수의 Detraining과 Retraining이 혈청지질 및 호르몬농도에 미치는 영향

        정정화,박재현,채종훈,성혜련,황지인,윤미숙,노금선,윤종관,윤영학,노순덕,정경숙,박일규,김은희,박현태,박상갑 대한스포츠의학회 1999 대한스포츠의학회지 Vol.17 No.1

        The purpose of this study was to investigate the effects of detraining and retraining on serum lipid and hormones in soccer players. Subjects were seven male high-school soccer players. V˙O_2max was determined for each subjects by administering a treadmill test(initial speed: 90m/min, grade: 5%, increasing speed per 3 min: 30m/min). Serum lipid(T-C, TG, HDL-C LDL-C) and hormones(epinephrine, norepinephrine, growth hormones, cortisol) were assayed pre and post detraining in 10, 20, 30 days after retraining. The repeated ANOVA was used to determine significant differences. The 0.05 level of significance was as critical level for the study. The results of the study were as follows: 1. V˙O_2max(ml/min) were 3576.3±204.2ml/min pre detraining, 3234.1±198.9 ml/min post detraining. There are significant(p<.05) difference between pre and post detraining. In 10, 20, 30 days after retraining, V˙O_2max(ml/min) were 3601.4±170.9 ml/min. There were significantly(p<.05) increased in retraining periods. 2. V˙O_2max(ml/kg/min) were significantly(p<.05) decreased from 62.3±2.9 ml/kg/min to 55.9±4.7 ml/kg/min in detraining. In 10, 20, 30 days after retraining, V˙O_2max(ml/kg/min) were 62.4±3.4ml/kg/min, 62.7±2.3ml.kg/min, 67.3±7.2ml/kg/min respectively. There were significantly(p<.05) increased in retraining periods. 3. T-C were significantly (p<.05) increased from 166.6±8.5mg/dl to 175.3±10.3 mg/dl in detraining. In 10, 20, 30 days after retraining, T-C were 160.1± 3.2mg/dl, 156.7±3.7mg/dl, 140.3±9.0mg/dl. There were significantly(p<.05) decreased in retraining periods. 4. HDL-C were 61.4±6.6mg/di pre detraining, 5.3±6.6mg/dl post detraining. There are significant(p<.05) difference between pre and post detraining. In 10, 20, 30 days after retraining, HDL-C were 56.9±7.1mg/dl, 56.4±9.2mg/dl, 57.7±9.1mg/dl respectively. There were no significant difference in retraining periods. 5. The hormones(epinephrine. norepinephrine, growth hormone, cortisol) were changed as same patterns. Epinephrine were 26.0±7.0[g/ml pre detraining, 24.6±3.2pg/ml post detraining. In 10, 20, 30 days after retraining, epinephrine were 26.9±5.6pg/ml, 30.6±6.2pg/ml, 29.4±5.6pg/ml respectively. There were no significant difference in retraining periods. In conclusion, HDL-C, epinephrine, norepinephrine, growth hormone and cortisol were decreased, T-C, LDL-C and TG were increased in detraining. But HDL-C, epinephrine, norepinephrine, growth hormone and cortisol were increased, T-C, LDL-C and TG were decreased in retraining.

      • Encephalomyocarditis Virus 표면항원의 단일항체생산 세포주의 크론과 이의 면역학 및 생화학적 연구(I)

        윤장현,이숙영,김우제,윤지원,고광삼 朝鮮大學校 附設 醫學硏究所 1986 The Medical Journal of Chosun University Vol.11 No.1

        To determine the immunological and biochemical properties of monoclonal antibody against encephalomyocardins viral surface antigen, Balb/c female mice were immuunized with the purified viral surface protein of D-variant of encephalomyocarditis virus and then fused with niyeloma cells(NS-l). Sixteen monocloiial antibody-producing hybridoma cell lines were selected from non-producing hybridoma cell lines. Among them, three hybridoma cell lines produced IgG2b and other thirteen hybridoma cell lines produced IgG1. Two hybridoma cell lines, EDH-S-23 and EDH-S-24, Produced IgG2b and showed highest neutralization titer, 236. The antigenic specificity of these monoclonal antibodies was specific to D-variant of encephalomyocarditis virus. VIoreover, the monoclonal antibody showed specifically the curring effect on diabetes mellitus of mice, which was induced by the D-variant of encephalomyocarditis virus.

      • KCI등재

        컴퓨터 보조 수업(CAI)의 학습효과에 관한 연구 : 中學校 家政科 디자인의 선택 단원을 中心으로

        윤지현,신상옥 한국 가정과 교육 학회 1993 한국가정과교육학회지 Vol.5 No.-

        The purposes of this study were to the learning effects of CAI and traditional instruction methods in the Home Economics class of middle school and to examine the difference of learning effect between CAI group and traditional instruction group according to ability level. The research findings are as follows ; 1. ① As a result of the post test, CAI group showed significantly higher scores on academic achievement than those of traditional instruction group(p<.05) ② As a result of the retention test, CAI group showed higher scores than those of traditional instruction group, but statistically the difference is not so significant 2. ① Higher group in pre-test score of CAI group showed higher scores in post-test and rerention test than those of traditional instruction group, but statistically the difference is not so significant. ② Lower group in pre-test score of CAI group showed significantly higher academic achievements than those of traditional instruction group(p<.05) ③ Higher group in IQ test score of CAI group did not show significantly higher academic achievements that those of traditional instruction group. ④ Lower group in IQ test score of CAI group showed significantly higher academic achievements than those of traditional instruction group(p<.05).

      • 송도 웰빙센터 건립사업 타당성 조사

        윤철현,오세경,강지은 東亞大學校 建設技術硏究所 2008 硏究論文集 Vol.32 No.1

        본 과업의 대상지는 송도 초등학교 내에 위치한 관사부지이다. 이곳을 서구청에서 확보한 예산으로써 서구 주민의 복지를 위한 문화체육시설로 개발할 경우, 그 사업의 타당성 여부를 진단하고 분석하는데 과업의 목적을 두었다. 본 과업은 문화체육센터에 대한 주민의식 및 선호도 파악에 우선 관심을 두었고 서구청 공무원을 조사대상으로 한정하였다. 그 까닭은 공무원 집단은 지역사회 전반에 걸쳐 문제의식이 강하고 가치판단기준이 일반 주민들보다 명확하며 도시 내 주요시설에 대한 식견이 비교적 넓기 때문이다. 본 조사에서 나타난 특징은 첫째, 응답자의 약 85%가 문화체육센터의 수적 부족을 인식한 점이고, 둘째, 45%만이 송도초등학교 내 웰빙센터의 건립에 찬성한 점이다. 반대의 대부분은 일반 주민을 위한 시설이 교육기관과 쉽게 양립 할 수 없다는 것이다. 서구의 인구가 감소한다는 것은 특정시설의 시장여건이 불리해진다는 뜻이다. 이 같은 현실 하에 웰빙센터의 경제적 타당성의 진단에서 나타난 분석결과는 B/C가 1보다 낮고(0.866), 내부수익률 역시 (-)값으로 나타난 점이다. 따라서 송도 웰빙센터 건립사업의 경제적 타당성은 매우 취약하다고 판단된다. 또한 교육청 및 학교당국은 학생중심의 시설건립과 시설 건립 후 교육기관에 기부채납을 요구하고 있으므로 이점이 사업의 결정적인 제약이 되고 있다. 공무원 의식조사에서 나타난 바를 참고할 때 웰빙센터와 같은 문화체육시설은 학교 내가 아닌 인접한 다른 장소에서 적극적으로 건립하는 방안을 모색해 볼 필요가 있다.

      • 당뇨병의 유병기간과 아연 및 구리 영양상태와의 관련성

        윤진숙,오현미,윤지영 啓明大學校 生活科學硏究所 2003 科學論集 Vol.29 No.-

        Literature suggest a relationship between trace elements status and diabetic mellitus. This study was intended to examine the zinc and copper status of diabetic patients. Subjects who participated in this study 79 type H diabetic patients and 77 normal adults. The mean of diabetic duration was 9 years. The mean age of diabetic patients and control group was 57.4 years and 55.2 years, respectively. Zinc and copper intake was measured by food record and food frequency method. Urinary zinc and copper was assessed. There was no significant difference of zinc and copper intake between diabetic patients and control group. Urinary zinc and copper of diabetic patients was significantly higher than control group. It appeared that the longer the diabetic duration, the lower the zinc intake. We concluded that dietary information to increase zinc intake should be included for nutrient education of diabetic patients.

      • 토양환경지도 자료를 이용한 콩밭 토양의 화학성 비교

        박지숙,이민진,정재원,김미혜,이서연,지윤미,한준호,김유학,공명석,한광현,노희명 忠北大學校 農業科學硏究所 2015 農業科學硏究 Vol.31 No.2

        It is important to interpret the soil chemical properties in order to effectively manage the farmland. This study was conducted to investigate the soil chemical properties of upland soybean field according to the soil series at 32 upland fields located in the parts of Gangwon-do. Soil sampling sites were selected by using the National Statistics DB and KSIS DB that is a soil environment information system provided by the Rural Development Administration. Soil samples were collected from 0~15 cm of top soil before seeding or transplanting, air-dried, passed through a 2 mm sieve, and analyzed for soil pH, EC, organic matter, available phosphorus (P2O5), exchangeable potassium, exchangeable calcium and exchangeable magnesium. The average chemical properties have exceeded the each nutrient optimum range level of RDA, except the organic matter in experimental soil 2015. And despite application of conventional fertilization, each soil series nutrient contents were change respectively. The results of this study suggest that conventional fertilization should be applied based on the analysis about the amount of accumulated nutrient contents in the soil.

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