• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Journal of the Korean Academy of Child and Adolescent Psychiatry
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• v.16 no.1
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• pp.79-89
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• 2005

Objectives : To acquire an improved understanding of oppositional defiant disorder, we evaluated the characteristics of children who have the symptoms of ODD in community sample. Methods : 1200 children from an elementary school in Bucheon (an urban community near Seoul) were recruited by randomized sampling method. By Disruptive Behavior Disorder Scale according to DSM-III-R & DSM-IV, we evaluated the symptoms of ODD and selected subjects with ODD. Psychiatric comorbidity, character trait were compared in subjects with ODD and comparison group. Also we examined the association between prenatal/perinatal risk factors, family functions and the symptoms of ODD. Data were analyzed by appropriate statistical method using SPSS 11.5 window version. Result : Children with oppositional defiant disorder were revealed to have significantly higher rates of psychiatric comorbidity and significantly greater family dysfunction compared to comparison group. Among the prenatal/perinatal risk factors, severe emotional stress during pregnancy, postpartum depression, medication during pregnancy were revealed as risk factors of ODD. In character inventory, ODD group were evaluated to have high score in novelty seeking, harm avoidance, but low in reward dependency. Conclusion : These results support that 1) prenatal/perinatal and psycho-social risk factors could be a important role in the progression of ODD, and 2) children with ODD have diverse comorbid psychiatric symptoms.

• Journal of the korean academy of Pediatric Dentistry
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• v.30 no.3
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• pp.373-384
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• 2003

The purpose of this study was to evaluate the eruption pattern of a cyst-associated mandibular premolar after marsupialization of a dentigerous cyst in children. The result from the twenty two pairs of normalized panoramic radiographs of twenty two patients who underwent neither extraction nor orthodontic traction of the cyst-associated mandibular after marsupialization were as follows. 1. The eruption speed of a cyst-associated premolar was 3.5 times faster than that of the normal contra-lateral premolar(p<0.05). The angulation change of test group was an average of $2.7^{\circ}$ per month. 2. In the change of the level of root formation, the group which had a little root maturity tended to be faster in the eruption speed(p>0.05) and the R1/4 group had a great change in the angulation change(p>0.05). 3. In the change to be with the cusp position index, the eruption speeds were increased to the 30% deviation groups. But, the eruption speed was decreased above that(p>0.05). 4. Group with cyst diminishment rate of more than $80mm^2$ per month showed the fastest eruption speed of all(p<0.05). 5. The mesial angulated teeth in the test group were decreased more rapidly than the distal angulated teeth in the eruption speed(p>0.05). But, increased in the angulation change(p<0.05). 6. There was a tendency of faster tooth eruption with less deviation of tooth axis. Group with tooth axis deviation of less than $15^{\circ}$ showed the fastest angulation change of all(p<0.05). 7. The eruption speed and the angulation change rapidly decreased during the first 6 months following marsupialization. Based on the results of this study, a cyst-associated mandibular premolar erupted more rapidly after marsupializaton. We thought so that it's prognosis was good if the tooth had a little root maturity, a little devitation and cyst lesion healed faster. We recommend that if there is enough space for eruption, orthodontic traction and surgical treatment of the cyst-associated tooth should be postponed 6 months after marsupialization.

• KOREAN JOURNAL OF CROP SCIENCE
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• v.27 no.4
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• pp.398-410
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• 1982

Summer crops grown in uplands are greatly diversified and show a large variation in difference with year and location in Korea. The principal factor for the variation is weather, in which precipitation and temperature play a leading role and such a weather factors as wind, sun lights also influence production of the summer crops. Since artificial control of weather conditions as a main stress factor for crop production is almost impossible, it must be minimized only by an improvement of cultivation techniques and crop improvement. Precipitation plays a role as one of the most important factor for production of the summer crops and it is considered in two aspects, drought and excess moisture. This country, which belongs to monsoon territory, necessarily encounter one of this stress almost every year, even though the level is different. Therefore, the facilities for both drought and excess moisture are required, but actually it is not easy to complete for them. On this account, crops tolerant to drought, excess moisture and pests should be considered for establishing summer crops. For the districts damaged habitually every season, adequate crops should be cultured and appropriate method of planting, drainage and weed control should be applied diversely. Injuries by temperature is mainly attributed to lower temperature particularly in late fall and early spring, although higher temperature often causes some damages depending upon the kind of crops. Sometimes, lower temperature in summer season playa critical role for yield reduction in the summer crops. However, certain crops are prevented to some extent from this kind of stress by improving varieties tolerant to cold, hot weather or early maturing varieties. As is often the case, control of planting time or harvesting is able to be a good management for escaping the stress. Lodging, plant diseases and pests are considered as a direct or indirect damage due to weather stress, but these are characters able to be overcome by means of crop improvement and also controlled by other suitable methods. In addition, polytical supports capable of improving constitution of agriculture into modern industry is urgently required by programming of data for the damages, establishment of damage forecasting and compensation system.

• Korean Security Journal
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• no.10
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• pp.53-77
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• 2005

This thesis analyzes the effectiveness of master's transformational and transactional leadership on organizational commitment as well as job satisfaction of private security, scrutinizes the difference in master's leadership according to social-demographic group. The sum of this thesis is as follows. To begin with, analyzed the difference of leadership style according to social-demographic characteristics of private security, it showed that monthly income is over 2.5 million won as well as people over 30 years old have higher transformational leadership than the others. That is, the older people's age is and the more someone gains his living, the higher he esteems and trusts his master who has charisma, personal concern and shows intellectual stimulus. And examined thoroughly the difference of organizational commitment as well as job satisfaction in accordance with social-demographic characteristics of private security, people who are 20-25 years old, are college graduates and employees who have worked for 2-3 years do well calculational commitment. It means that the younger he is and the lower academic background is, the higher calculational commitment is by the profit and loss which affects them. Secondly, inquired into consequence of leadership style on job satisfaction. Leadership of intellectual stimulus has negative effect on job satisfaction, whereas it has positive effect on conditional compensation. Exactly, if the master exhibits leadership that stimulate to improve an initiative, it reduces the job satisfaction. On the contrary, for the reason that his master indicates leadership that accompanies conditional compensation, job satisfaction tends to increase. Finally, judged from the effects of leadership style on organizational commitment, the charisma, the lower factor of transformational leadership affects to emotional commitment positively and then, it shows that employees tend to become attached to the organization and have a sense of oneness with it, if their master is able to show charismatic leadership. In conclusion, the private security companies pursue employees whose school career and payment is lower because of incidence in labor expense related with the profit and loss. Owing to it, employees are not satisfied with their job much. And also there is the change in increasing rate of job satisfaction according to business performance of the conditional compensation, i.e. a consideration, a promotion, etc., and the calculational commitment. Therefore, the university should try to focus on the researches for cultivate more professional manpower for business, the companies must try to make better deal, offer welfare for their employees to develop of the private security industry, to rise the job satisfaction of private security. And then, investigation to find private security's own level ought to be done by organic industry-academic cooperation of university and industries.

• Journal of Distribution Science
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• v.9 no.4
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• pp.43-50
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• 2011

Concerning the risk factors of the outbreak of a fire in a traditional market, most of those markets are located in downtown areas or residential areas; thus, although their location may be favorable in terms of marketability, they face a potential risk in that a fire may develop into a large blaze owing to poor environment or the absence of facilities prepared for disaster during a fire. Moreover, as many people are densely poised in the markets, it is very probable that a fire may occur owing to the excessive use of heaters in the winter as well as the reckless use of electric and gas facilities. It seems that traditional markets encounter difficulty being insured against fire, because of their vulnerability and that the vast majority of small-scale sellers are likely to suffer mental anguish and tremendous physical injury in case of a fire. However, most of those sellers in the traditional markets are hand-to-mouth sellers, and they lack awareness of safety concerns and have insufficient experience in safe facility management. As small-scale sellers constitute the majority in the traditional market, the subscription rate of fire insurance in most of the traditional markets is low for the reasons of their needy circumstances and their financial burden. Statistically, the subscription by street vendors is non-existent; therefore, these vendors have a fairly limited access to indemnification after fire damage. Because of these problems, this study's purpose is to identify the current level of insurance subscription by these markets, which are exposed to poor facilities and vulnerability to fire. In order to fix this, it appears that shop owners and consumers will have to band together. For this study, we executed a fire policyholder fact-finding mission at traditional markets with approximately 108 and 981 stores. The research method was executed by an investigation using one-on-one individual interviews using a questionnaire. The contents investigated current insurance subscriptions. The method of analysis looked at the difference of insured amount according to volume size through cross-tabulation of the difference of insured amount by possession form, difference of insured amount by market form, difference of insured amount by category of business, difference of insured amount by market size, etc. Furthermore, the study should be used to propose solutions for problems through theoretical review with the use of a literature research, because the field case study was through interviews with the persons concerned, and the survey of the current insurance subscriptions by traditional market shopkeepers. The traditional market would generally have difficulty affording fire insurance. Fire insurance subscription rates of most of the market proved to be inactive, because of the economic burden of payment. Lack of funds is thought to be the main factor that causes a lack of realization about the necessity of fire insurance. In addition to expensive insurance premiums, sometimes, the companies' valuation of the businesses is lower than their actual valuations, and they do not pay out enough during a claim. The research presents an improvement plan that, when presented at the traditional markets, may strengthen their ability to procure fire insurance through the help of the central government. Researchers connected with the traditional market mainly accomplish the initial research. However, although this research has its limitations, it offers considerable benefits. For future researchers, I would suggest looking at several regions for comparison.

• Journal of the Korean Academy of Child and Adolescent Psychiatry
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• v.8 no.2
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• pp.232-241
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• 1997

The psychological problems following the experiences of school-violence could be more important than the physical problems. Victims could suffer from fear, depression, anger, lowered self-esteem, suicidal thought, and personality changes. To study the risk factors for school violence and the psychiatric problems after the experiences to school-violence provide us important informations to prevent and solve the problems of school violence. We examined clinical characteristics and psychosocial backgrounds of 13 adolescents who visited the psychiatric clinic after exposures to school violence from September, 1996 to May, 1997. The clinical data included intensity, motivations, durations, and methods of violence, psychiatric symptoms following exposure, findings of psychological test, and treatment course. The socioeconomic data included developmental characteristics of subjects, family characteristics, school life, and peer relationships. Of the 13 adolescents who experienced exposure to violence, 8 have experienced chronic psychiatric disturbances, 5 experienced transient psychiatric symptoms such as anxiety, depression, suicidal attempt who eventually returned to home and school life. Of the 8 adolescents who experienced chronic psychiatric disturbances, 4 experienced PTSD and depression lasting 3-6 months more, otherwise 4 showed converted features, such as aggressive behavioral disorder or perpetrator by strong compensatory effects after psychological shock. The subjects who have experienced chronic psychiatric disturbance have clinical characteristics such as physical or emotional abuse, physical illness or handicap, defects of ego functionings, and lack of family support. In summary, victims by school-violence manifested serious psychiatric disturbances, and they had clinically significant risk factors and some of them became perpetrators of school-violence.

• The Korean Journal of Air & Space Law and Policy
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• v.8
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• pp.231-248
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• 1996

이 논문(論文)은 한국(韓國)의 우주(宇宙) 산업(産業) 발달(發達)과 그 과정(過程)을 고찰(考察)하고 현재 진행 중인 통신위성(通信衛星)의 개발(開發)과 그 사업(事業)을 뒷받침해 주는 국가(國家)의 정책(政策)을 살펴보고 있다. KOREASAT라고 명명(命名)된 통신위성(通信衛星) 개발(開發)에 현재 여러 기관이 관계(關係)하고 있으나 그 중 KARI(한국항공우주연구소(韓國航空宇宙硏究所)), ETRI(전자통신연구소(電子通信硏究所)), SERI(시스템공학연구소(硏究所)), KAIST(한국과학기술연구소(韓國科學技術硏究所)) 등이 중추적인 연구(硏究)를 하고 있다. 특히 이 논문(論文)에서는 아래와 같은 문제(問題)를 다루고 있다 첫째, 최근(最近) 한국우주개발(韓國宇宙開發) 상황(狀況) 둘째, 장기(長期) 우주개발(宇宙開發) 계획(計劃) 셋째, 현재(現在) 우주개발(宇宙開發) 상황(狀況)과 미래(未來) 우주개발(宇宙開發)에 관련한 정책(政策)적 문제(問題) 넷째, 한국(韓國) 우주개발(宇宙開發)과 정책(政策) 방향(方向)에 대한 의견(意見) 최근의 한국우주개발(韓國宇宙開發) 상황(狀況)은 크게 한국(韓國)의 통신위성(通信衛星) 사업(事業)인 Koreasat program과 다목적 위성사업(衛星事業)인 KOMSAT로 나타나는데 한국(韓國)의 최초 상업용(商業用) 위성(衛星)인 Koreasat는 1호가 1995년도에 발사(發射)되었으나 정상궤도(正常軌道) 진입(進入)에 문제(問題)가 발생하여 발사업체(發射業體)로부터 보상문제(補償問題)가 제기(提起)되기도 하였으나 2호는 성공리에 발사(發射)되었다. 미국항공우주회사(美國航空宇宙會社)와 공동(共同)으로 개발(開發)중인 새로운 과학위성(科學衛星)인 KOMSAT는 한국우주과학기술(韓國宇宙科學技術)을 한단계 더 발전(發展)시킬 수 있을 것이고 1999년도에 발사(發射) 계획(計劃)이다. 한국항공우주연구소(韓國航空宇宙硏究所) 중심(中心)의 장기(長期) 우주개발(宇宙開發) 계획(計劃)에서 제시(提示)하는 4가지 우주개발(宇宙開發)의 기본목표(基本目標)는 첫째, 우주산업응용산업(宇宙産業應用産業)의 상호협조개발(相互協助開發)에 의한 우주산업(宇宙産業) 육성(育成) 둘째, 한국(韓國)의 현재 우주산업상황(宇宙産業狀況)에 알맞은 특정분야(特定分野)를 선정(選定)하고 이 분야(分野)에서 최단기에 세계(世界) 최고의 기술수준을 성취(成就)하도록 집중(集中) 셋째, 외국과 긴밀한 협조(協助)로 선진기술(先進技術)의 습득(習得) 넷째, 체계적이고 통합(統合)된 장기우주산업발전(長期宇宙産業發展) 계획(計劃) 성립(成立) 등이다. 이러한 계획(計劃)에 주요 사안(事案)으로는 2015년까지 19기의 인공위성(人工衛星) 보유(保有)를 위한 제작계획(製作計劃)과 2010년까지 발사체(發射體) 개발(開發)을 마련하는 것이다 현재 우주활동(宇宙活動)에 관련된 문제(問題)는 주로 Koreasat의 서비스와 사용계획(使用計劃)에 대한 것으로 위성개발사업(衛星開發事業)에 있어서 관련 정부부서간(政府部署間)에 의견(意見)을 달리하고 있는 형태이다. 한국통신(韓國通信)과 정보통신부(情報通信部)는 위성(衛星)의 DBS 트랜스폰더에 대해 디지털 방식(方式)을 적용(適用)할 것을 제안(提案)했지만 공보처(共報處)는 반대(反對)의 입장(立場)을 표명(表明)한 것과 방송국(放送局)의 관리(管理)와 통제(統制)는 공보처(共報處)에 있고 무선통신표준(無線通信標準)에 대한 면허(免許)는 정보통신부(情報通信部)에 있기 때문에 방송국(放送局)에 대한 면허(免許)는 각기 다른 두 단계(段階)로 구성(構成)되는 문제(問題)가 발생(發生)한다. 또한 DBS 서비스에서 사기업(私企業)의 참여(參與)와 관련하여 재벌(財閥)의 참여(參與)를 허용(許容)하느냐의 여부(與否)의 논쟁(論爭)이다. 다음으로 미래(未來) 우주산업개발(宇宙産業開發)에 관한 정책문제(政策問題)를 살펴보면 국가적(國家的) 차원(次元)에서 조직적(組織的)인 육성책(育成策)에 대한 문제(問題)로 현재 주관 부처가 과학기술처(科學技術處)와 통상산업부(通商産業部)로 나뉘어 추진(推進)되고 있다는 점이다. 그리고 차세대(次世代) 통신위성개발(通信衛星開發) 계획(計劃)에 대한 문제(問題)로 최소 2${\sim}$4개의 궤도확보(軌道確保)와 이미 정상궤도(正常軌道) 진입(進入) 실패(失敗)에 따른 Koreasat 1호의 생명단축(生命短縮)으로 새로운 통신위성(通信衛星)을 4년이내에 발사(發射)해야 한다는 문제(問題)이다. 결론적으로 장기(長期) 우주개발계획정책(宇宙開發計劃政策)에 있어서 첫째, 국제적 우주개발사업(宇宙開發事業)에 대한 적극적(積極的) 참여(參與), 둘째, 우주(宇宙)에서 독립적(獨立的)인 활동(活動)을 할 수 있는 국가안보체제(國家安保體制)의 개발(開發), 셋째, 국가(國家) 위상(位相)의 발전(發展)과 우주개발(宇宙開發)을 위한 인력활용(人力活用)의 개발(開發), 넷째, 무한한 우주(宇宙)에 도전(挑戰)할 수 있는 우수(優秀)한 인재(人才)의 교육(敎育), 다섯째, 21세기를 대비(對備)하여 한국(韓國)의 우주개발정책(宇宙開發政策)의 결정(決定) 등이 고려(考慮)되어야 할 5가지 요소(要所)들이다. 그리고 막대(莫大)한 비용(費用)이 드는 우주개발사업(宇宙開發事業)을 효율적으로 추진(推進)하기 위해서는 국가(國家) 최고(最高) 지도자(指導者)의 직접지휘(直接指揮)를 받는 정부기구(政府機構)가 수립(樹立)되어 정부차원(政府次元)에서 추진(推進)하되 산학연(産學硏)이 협조(協助)하여 우주개발계획(宇宙開發計劃)을 추진(推進)하여야 할 것으로 본다.

• The korean journal of orthodontics
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• v.32 no.2 s.91
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• pp.117-127
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• 2002

The purpose of this study was to compare the arch width of the hyperdivergent group with that of the neutral group in Class III malocclusion based on the vertical patterns and to compare the arch width of Class III neutral group With that of normal occlusion group based on sagittal patterns. The subjects consisted of 118 pairs of studty casts, divided into three groups , 37 Class III hyperdivergent group(18 males and 19 females, SN-Mn plane angle>39.5$^{\circ}$), 40 Class III neutral group(20 males and 20 females, SN-Mn plane angle : 32 ${\pm}$ 2.5$^{\circ}$) and 41 Class I normal occlusion group(20 males and 21 females). The intercanine, interpremolar, and intermolar width of the maxillary and mandibular study casts were measured, then the ratios of dental width to basal width and mandibular width to maxillary width were obtained. Basal arch width and dental arch width were measured to obtain the pure basal arch relation in transverse plane as ruled out the transverse dental compensation. The results were as follows 1. There were no significant differences in any ratios between Class III hyperdivergent group and Class III neutral group as different vertical pattern. 2. As the ratios of dental arch width to basal arch width between normal occlusion group and Class III neutral group were compared, the maxillary teeth flared buccally to the basal bone, and the mandibular teeth tilted lingually to the basal bone in Class III neutral group. 3. The ratios of mandibular arch width to maxillary arch width in basal arch level were significantly different in all regions. Maxillary basal arch width of Class III neutral group was narrower than that of normal occlusion group. 4. The ratios of mandibular arch width to maxillary arch width in teeth level were not significantly different between normal occlusion group and Class III neutral group. In spite of discrepancies of maxillary and mandibular basal arch width, the dental arch width of Class III malocclusion group compensated very well. At the presurgical orthodontic treatment in clinic, it would not be desirable to decompensate for compensated dental arch width too much, for obtaining an appropriate arch compatibility and good results for orthognathic surgery.

• The Korean Journal of Nuclear Medicine
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• v.37 no.2
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• pp.94-102
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• 2003

Purpose : Cerebral blood flow (CBF) reactivity to acetazolamide (ACZ) is useful to select patients with hemodynamic failure. However, it is still a matter of speculation that varying degrees of regional CBF increases after ACZ administration represent the severity or stage of regional hemodynamic failure as assessed by positron emission tomography (PET). We studied to elucidate whether ACZ challenge $^{123}I-IMP$ brain single photon emission tomography (SPECT) can accurately grade the seventy of regional hemodynamic failure. Materials and Methods: Eighteen patients (M: 16, F: 2, average age: 61 years) with unilateral occlusive disease of the internal carotid artery or the trunk of the middle cerebral artery (MCA). Patients undewent $^{123}I-IMP$ brain SPECT study with acetazolamide challenge and PET study was carried out within 2 weeks before and after SPECT study. Five healthy volunteers with a mean age of 48 years (range: 28-73 yr, M: 3, F: 2) underwent PET studies to determine normal values. In SPECT study, an asymmetry index (Al)-the percentage of radioactivity of region of interest (ROI) in the occlusive cerebrovascular lesion to the contralateral homologous ROI-was used for numerical evaluation of relative $^{123}I-IMP$ distribution. In PET study, regional CBF, oxygen extraction fraction (OEF), cerebral metabolic rate of oxygen ($CMRO_2$) and cerebral blood volume (CBV) values were measured with $^{15}O-labeled$ gas inhalation method and the values were used for comparison with Al (Al during acetazolamide challenge-Al of basal study) on the SPECT study. ROls were classified by severity into three groups (normal, stage I and stage II). Results: Mean values of Al in areas with normal, stage I and stage II hemodynamic failure were $6.25{\pm}7.77%\;(n=107),\;-10.38{\pm}10.41%\:(n=117)\;and\;13.30{\pm}10.51%\;(n=140)$, respectively. Al significantly differed with each groups (p<0.05). Correlation between Al and CBF, OEF and CBV/CBF in hemisphere with occlusive cerebrovascular lesion was 0.20 (p<0.01), -0.28 (p<0.01) and -0.28 (p<0.01), respectively. Conclusion: We concluded that $^{123}I-IMP$ brain SPECT with acetazolamide challenge could determine the severity ad stage of regional hemodynamic failure as assessed by PET.