• Korean Business Review
• /
• v.19 no.1
• /
• pp.115-136
• /
• 2006

Most countries that use a Value Added Tax(VAT) have exception for special cases with small enterprises who lack the ability to adapt in tax laws. VAT has been the most important tax. The simplified taxation system under VAT was introduced for small business taxpayers to perform tax liability easily and for government and taxpayers to get administrative efficiency by using a simple procedure. The present thesis suggests the conversion of simplified taxation system into general taxation as its improvement plan. That is, to abolish simplified taxation system, to convert it into general taxation and to apply the same tax base. The principle of fair taxation is not only important to realize tax justice, but also the principle of administrative efficiency important to increase the level of convenience for small enterprise taxpayers and efficiency for tax authorities.

• Korean Business Review
• /
• v.22 no.2
• /
• pp.1-34
• /
• 2009

We should have a new perspective on the words, green and growth, to have a full understanding of them and consider the environment itself as leading to the nation's growth. The green growth policy is to convert the paradigm of economic growth into one with a good circle of environment and growth. However, as each country has a different view of the green growth policy, we will see how the countries carry out the policy and how the companies and people accept it. To do this, we will employ an actual analysis and propose a green growth strategy for the nation. The following are from the actual analysis in the article: 1. The GG policy is not just limited on the environmental problems but related to the nation's well-being as well. 2. Energy policy should be defined as the core thing of the GG policy and energy effectiveness among others things should be carried out on a short term basis. 3. Developing a strategy using IT is necessary for the GG policy. 4. Very careful approach should be taken to build a master plan for the nation bearing effective outcome of the policy. 5. The GG policy should be regarded as a social reformative one motivating the nation's much interest in it.

• Journal of Acupuncture Research
• /
• v.28 no.5
• /
• pp.65-76
• /
• 2011

Objectives : Study about needle retaining time. Methods : We reviewed the ancient and the present text of China with using the China academic journal(CAJ) of China national knowledge infrastructure(CNKI) Results & Conclusions : 1. Needle retaining time is important in acupuncture, because the therapy effect is influenced by it. 2. The time of needle retaining is up to those conditions like different disease, viscera and bowels(臟腑), meridian and collateral(經絡), obtaining Qi(得氣), seasons, constitution of the patients and acupuncture tools. In ${\ll}$Hwangdineijing(黃帝內經) ${\gg}$, needle retaining time is called by 'Zhiruzhichu(直入直出)', 'Jichu(疾出)', 'Liu(留)', 'Buliu(不留)', 'Jiuliu(久留)' and 'Liu ${\bigcirc}$ hu(留${\bigcirc}$呼)', and the time was shorter than nowadays. 3. The respiration number was counted to check needle retaining time but we can't find out any evidence. Recently in China, 'obtaining Qi(得氣)' and 'Qi arrival(氣至)' is used to check it. 4. Looking into clinical researches, different diseases need different needle retaining time. For example, 20~30min is appropriate time for musculoskeletal system. 60min is for circulatory system, 10~20min is for peripheral facial nerve paralysis. Insomnia and some stubborn diseases need longer time. Cold and heat(寒熱), deficiency and excess(虛實) are always influences the needle retaining as well. 5. It is important to figure out the most effective needle retaining time for different disease with the base of connection between needle retaining time and effect.

• Asian Pacific Journal of Cancer Prevention
• /
• v.16 no.17
• /
• pp.7847-7852
• /
• 2015

Purpose: Research carried out with gynecologic cancer patients using CAM was reviewed to provide a source for discussing which CAM method is used for which purpose, patients' perceptions on the effects/side effects occurred during/after using CAM and their sources of information regarding CAM. Materials and Methods: This literature review was carried out for the period between January 2000 and March 2015 using Scopus, Dynamed, Med-Line, Science Dırect, Ulakbim, Research Starters, Ebscohost, Cinahl Complete, Academic Onefile, Directory of Open Access Journals, BMJ Online Journals (2007-2009), Ovid, Oxford Journal, Proquest Hospital Collection, Springer-Kluwer Link, Taylor & Francis, Up To Date, Web Of Science (Citation Index), Wiley Cochrane-Evidence Base, Wiley Online Library, and Pub-Med search databases with "complementary and alternative medicine, gynecologic cancer" as keywords. After searching through these results, a total of 12 full length papers in English were included. Results: CAM use in gynecologic cancer patients was discussed in 8 studies and CAM use in breast and gynecologic cancer patients in 4. It was determined that the frequency of CAM use varies between 40.3% and 94.7%. As the CAM method, herbal medicines, vitamins/minerals were used most frequently in 8 of the studies. When the reasons why gynecologic cancer patients use CAM are examined, it is determined that they generally use to strengthen the immune system, reduce the side effects of cancer treatment and for physical and psychological relaxation. In this review, most of the gynecologic cancer patients perceived use of CAM as beneficial. Conclusions: In order that the patients obtain adequate reliable information about CAM and avoid practices which may harm the efficiency of medical treatment, it is recommended that "Healthcare Professionals" develop a common language.

• Journal of Physiology & Pathology in Korean Medicine
• /
• v.29 no.5
• /
• pp.434-442
• /
• 2015

The purpose of this review was to survey the Korean Medicine related papers about women with primary dysmenorrhea in order to develop the clinical protocol of the diagnostic medical device. We searched the literature from 2000 through April 2015 using 5 online databases including Oriental Medicine Advanced Searching Integrated Sysptem (OASIS), Research Information Sharing Service (RISS), DataBase Periodical Information Academic (DBpia) and Korean Medical Database (KMBase). We selected papers to meet the following inclusion criteria: the papers involved dysmenorrhea (excluding secondary dysmenorrhea), published papers (excluding textbook, educational materials, conferences, etc.) and the papers matched search keywords or scope, but excluded papers to meet the following exclusion criteria: the duplicative papers, get out of the keywords and scope and not in english or korean language. Finally we found 17 papers and classified the papers according to the three search purposes which were diagnostic tools for evaluating the menstrual pain, dysmenorrhea' pattern identification and menstrual phase. Out of the 16 studies, 4 studies were focused on the diagnostic tools including Visual Analogue Scale (VAS), Measurement of Menstrual Pain (MMP) and etc. Other 5 studies were aimed at menstrual phase, and the other 7 studies were studied for pattern identification. The VAS has been widely used in research and in clinical practice for the detection of the menstrual pain. Treatments for patients with primary dysmenorrhea can be prescribed in consideration of their patterns of sasang constitution or body constitution as following: Qi stagnation-Blood deficiency, cold dampness, Qi deficiency-blood deficiency and liver-kidney deficiency etc. This results of research will be used as a useful material during plan a clinical study of primary dysmenorrhea and acquisition of good clinical data.

• Journal of Korean Medical classics
• /
• v.23 no.1
• /
• pp.31-46
• /
• 2010

This research is aimed at contriving to expand to its base on the research work Military medicine in East Asia by introducing GunjungUihak(means Military medicine) and adding translations and commentaries to it and propagating to academic circles. GunjungUihak is the only technical book on GunjungUihak which was written for the purpose of treating soldiers in time of war. One of the characteristics shown in its prescription is convenience in medical treatment; the writer of GunjungUihak Wangmyeonghak(王鳴學) edited pills and a powdered medicine to be prescribed in large proportions so that they could be used urgently in the situation of battles at a viewpoint of a general while collecting knowledge of medicine. In addition, this book is compiled with a very short edition with one volume and 18 units. Including only a little amount in the book means that it was compiled by extracting only the contents needed in preparation for the wartime emergency, and such a measure was taken for military surgeons to carry it with facility during the time of war. In addition, much weight of this book was given to the diseases caused by environment with which soldiers came in contact in time of combat, not the wounds by the weapons of war as specified from the beginning of the book, which suggests that the environmental factor of the friendly forces was much more threatening than the arms of enemy troops in the situation of a combat. Like this, GunjungUihak is a material of great value in that it is showing a model of the aspects of Military medicine in East Asia at that time even in its fragmentary writings and it has been preserved by Korea.

• Journal of Korean Academy of Nursing
• /
• v.22 no.3
• /
• pp.271-296
• /
• 1992

The purposes of this study were 1) to identify patterns and trends of studies of anxiety and stress and 2) to provide direction on which to base further research. Research studies of anxiety and stress were selected from journals of medical and nursing schools, the Korean Nurse, the Korean Nurses' Academic Society Journal, the Central Journal of Medicine, the New Medical Journal, Monthly Nurse, and from theses and dissertations, which had been conducted for the 20 years from 1970 to 1990. The total population of the studies numbered 463. Seven studies were excluded from the analysis because of duplication, so that 252 studies of anxiety and 204 of stress were analyzed. These studies were analyzed for 1) time of publication or presentation, 2) research design, 3) characteristics of subjects used in each study, 4) types of correlated variables, and 5) types of nursing interventions. Findings obtained in the study were as follows : 1. The number of studies related to anxiety and stress has increased rapidly since the early 1980's. 2. The studies were primarily descriptive throughout the 20 years. However, correlational studies, comparative studies and experimental studies slowly increased. 3. Anxiety studies tend to be conducted more on patients and stress studies with normal subjects in non - experimental research. However, experimental studies were conducted more with patients than with normal subjects. 4. In correlational studies, the trend was to study physical conditions in relation to anxiety, and coping and adaptation in relation to stress. 5. In experimental studies, teaching and information therapy and relaxation were the most popular interventions for anxiety, and supportive care for stress. On the bases of these findings, the following recommendations were made : 1. These patterns of studies related to anxiety and stress in Korea need to be compared with studies conducted in other countries. 2. More attention is needed in terms of research design, reliability and validity of tools, and results of statistical analysis. 3. Meta -analysis should be done to analyze and integrate the results of various studies. 4. For theory testing and identification of useful intervention methods, experimintal studies with the same protocols must be conducted rather than more descriptive studies.

• Journal of the Korean Geographical Society
• /
• v.45 no.2
• /
• pp.221-239
• /
• 2010

The lineage village is a very characteristic form of village in Korea. Although it was known as having established on the base of the Lineage Law, the complexities of political and economical structures played an important role in the process of establishing the village. The continuous political struggles between the scholar officials forced them to abuse the blood ties as well as the academic and regional relation. Using the disorder of land ownership system, the ruling elite made chances to expand the private land ownership, and these became the fiscal background of the formation of the lineage village and the agglomeration. The capital area's lineage villages were used of fiscal background by scholar officials lived in Hanyang. In the reason of political struggle, the initiator came to Osan-ri in late 16th Century. And in early 17th century, with a government dignitary, Shin Kye-Young, and with the reproduction of population, Osan-ri formed a typical lineage village with many clan households in the late of 17th century.

• Proceedings of the Korea Society of Environmental Toocicology Conference
• /
• 2003.10a
• /
• pp.91-93
• /
• 2003

It has been estimated that the equivalent of approximately $US 50 billion has been spent on research on the behavior and fate of pesticides in the environment since Rachel Carson published “Silent Spring” in 1962. Much of the resulting knowledge has been summarized explicitly in computer algorithms in a variety of empirical, deterministic, and probabilistic simulation models. These models describe and predict the transport, degradation and resultant concentrations of pesticides in various compartments of the environment during and after application. In many cases the known errors of model predictions are large. For this reason they are typically designed to be “conservative”, i.e., err on the side of over-prediction of concentrations in order to err on the side of safety. These predictions are then compared with toxicity data, from tests of the pesticide on a series of standard representative biota, including terrestrial and aquatic indicator species and higher animals (e.g., wildlife and humans). The models' predictions are good enough in some cases to provide screening of those compounds which are very unlikely to do harm, and to indicate those compounds which must be investigated further. If further investigation is indicated a more detailed (and therefore more complicated) model may be employed to give a better estimate, or field experiments may be required. A model may be used to explore “what if” questions leading to possible alternative pesticide usage patterns which give lower potential environmental concentrations and allowable exposures. We are currently at a maturing stage in this research where the knowledge base of pesticide behavior in the environmental is growing more slowly than in the past. However, innovative uses are being made of the explosion in available computer technology to use models to take ever more advantage of the knowledge we have. In this presentation, current developments in the state of the art as practiced in North America and Europe will be presented. Specifically, we will look at the efforts of the ‘Focus’ consortium in the European Union, and the ‘EMWG’ consortium in North America. These groups have been innovative in developing a process and mechanisms for discussion amongst academic, agriculture, industry and regulatory scientists, for consensus adoption of research advances into risk management methodology.

• Analytical Science and Technology
• /
• v.13 no.2
• /
• pp.229-233
• /
• 2000

The study was carried out to confirm the reliability of standard samples, low concentration $0.74mgN(NO_3)/l$, $0.58mgF^-/l$, high concentration $2.14mgN(NO_3)/l$, $1.25mgF^-/l$, on the base of quality control chart. The analytical results had the precise reliability with standard deviation of 0.010, 0.017, 0.056 and 0.019, respectively. When three persons A, B and C, who had different analytical experiences, analyzed the standard samples six times repeatedly, C person, who had more academic career and analytical experience, produced far better reliability for analytical results. Therefore, these standard samples were very suitable for external quality control test, because all persons' average values for analytical results were close to the values of prepared standard samples.