• Journal of Periodontal and Implant Science
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• v.36 no.2
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• pp.345-359
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• 2006

Loss of maxillary molar teeth leads to rapid loss of crestal bone and inferior expansion of the maxillary sinus floor (secondary pneumatization). Rehabilitation of the site with osseointegrated dental implants often represents a clinical challenge because of the insufficient bone volume resulted from this phenomenon. Boyne & James proposed the classic procedure for maxillary sinus floor elevation entails preparation of a trap door including the Schneiderian membrane in the lateral sinus wall. Summers proposed another non-invasive method using a set of osteotome and the osteotome sinus floor elevation (OSFE) was proposed for implant sites with at least 5-6mm of bone between the alveolar crest and the maxillary sinus floor. The change of grafted material in maxillary sinus is important for implant survival and the evaluation of graft height after maxillary sinus floor elevation is composed of histologic evaluation and radiomorphometric evaluation. The aim of the present study was radiographically evaluate the graft height change after maxillary sinus floor elevation and the influence of the graft material type in height change and the bone remodeling of grafts in sinus. A total of 59 patients (28 in lateral approach and 31 in crestal approach) who underwent maxillary sinus floor elevation composed of lateral approach and crestal approach were radiographically followed for up to about 48 months. Change in sinusgraft height were calculated with respect to implant length (IL) and grafted sinus height(BL). It was evaluated the change of the graft height according to time, the influence of the approach technique (staged approach and simultaneous approach) in lateral approach to change of the graft height, and the influence of the type of graft materials to change of the graft height. Patients were divided into three class based on the height of the grafted sinus floor relative to the implant apex and evaluated the proportion change of that class (Class I, in which the grafted sinus floor was above the implant apex; Class II, in which the implant apex was level with the grafted sinus floor; and Class III, in which the grafted sinus floor was below the implant apex). And it was evaluated th bone remodeling in sinus during 12 months using SGRl(by $Br\ddot{a}gger$ et al). The result was like that; Sinus graft height decreased significantly in both lateral approach and crestal approach in first 12 months (p$MBCP^{TM}$ had minimum height loss. Class III and Class II was increased by time in both lateral and crestal approach and Class I was decreased by time. SGRI was increased statistically significantly from baseline to 3 months and 3 months(p<0.05) to 12 months(p$ICB^{(R)}$ single use, more reduction of sinusgraft height was appeared. Therefore we speculated that the mixture of graft materials is preferable as a reduction of graft materials. Increasing of the SGRI as time goes by explains the stability of implant, but additional histologic or computed tomographic study will be needed for accurate conclusion. From the radiographic evaluation, we come to know that placement of dental implant with sinus floor elevation is an effective procedure in atrophic maxillary reconstruction.

• The Journal of Small Business Innovation
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• v.20 no.1
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• pp.1-18
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• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• Korea journal of population studies
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• v.13 no.2
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• pp.1-18
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• 1990

This is a study which attempt to analyze changing patierns of economic active popu-lation, t o estimato- future patterns, and exa- mine vartons problems arises by changing c ire u mst ances of t he labor force market in- clunging soici al, economic ic, heathl th and demoi-graph ic aspects. We have constructed series of wotking life table which are useful in syt uiolyioig the lirocess of growth and structural change of labor force. Work i ng life tables represent ihie life eyele of econrmic' activity in hi ypothetical cohorts, that is. gen-erat i on of men Sn bject at eat' b period ot f their lives th given ra to's o mor tali it y and of par-- tici pation in economic activities. The tabloes prot' ide measorues of the alvet'age he ng t able of economically aeti \- e life. and agespecific rates of en trannee' into and retirement from the hahn' force. In const routing working life tables, age-specific activity rates and life tabole popula- titoto which represents contemporary condi-tions of moortality in Korea au'e the basic' maltoerials. We have derived the age-specific rates foorm economically active population survey, whoich were conducted by the Bureau of Statistics, Economic Planning Borard of the Korean government. Working life tables are constructed for men wtable these materi- als in the year of 1970, 1980 and 1988 by a modified Wolfbein-Wool's method. Some of the findings may be summerized as follow : 1) A central part of constructing working life table is calculation of stationary' economic active population, which represents the number of men in the stationtary population extoected to be in the labor force at each age group in the life span. The stationary economic active population by age have generally a universal pattern, where they rise sharply in the early twenties, approach its' peak in the thirties decline thereafter. at first graolually and then more rapidly at an advanced age. Korean men show the same general pa ttern of age distribution of stationary eco-- nomic active population with sharp increase hegining from the age interval of 20 to 24, reaching to maximum level at older age. The population. however, presumably, increased substantially due to increaseing school atte endance rates. Another difference exiSts in the youngest age groups, that is the activity rate in the year of 1988 is lower than that of Japan. The table shows an analysis of changes in the age distrihution of labor force between 1970, 1980 and 1988. 2) It was shown an analysis of changes in the age distribution and cause of separation from labor force. The entrance rate to labor force has increased from 18~\5 persons to 299 persons per 1000 head of stationary population between that of 1980 than that of 1988 for Korean men in 20~24 age group. The entrace rate to labor force shows a rapid entrance appearance concentrated on the 15~24 age group. The separation rate from labor force by retirment in Korea in the year of 1988 shows a great difference of the about four times as much as that of Japan. 3) The functions of table illustrate the patterns of working life of males in Korea in 1970, 1980 and 1988. The average remaining number of economically active years, e at age 15 in 1988 is 46.39 which is 2.12 years of increase compared with that of at age 15 in 1970,1980 and 1988 are 43.90,44.27 and 46.39 respectively, showing steadily increase dur- ing the past double decade the increase in the length of economically active life various age may be considered to have come both from extention of general life expectancy and from increasing entrance rate to economic activity in high age that of working is far greater in 1988 than that of 1980. The gaps between expectation of life and average remaining years of economically active widened due to rapid improvement of mortality level in Ko- rea. This observation together with the population pressure by the appearance of a group of younger population implies that constant increase of economically inactive population among older age group.

• The Journal of the Petrological Society of Korea
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• v.18 no.1
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• pp.31-47
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• 2009

We performed petrological, geochemical, and geochronological study for the Pyeonghae granite gneiss and the Hada leuco-granite gneiss intruding the Paleoproterozoic meta-sedimentary rocks (pyeonghae formation and Wonnam formation) of the Pyeonghae area located in northeastem part of the Yeongnam (Sobaeksan) massif. The Pyeonghae granite gneiss generally has higher abundance of mafic minerals (biotite etc.), and posesses higher ${Fe_2}{O_3}^t$, MgO, CaO, $TiO_2$, $P_{2}O_{5}$ contents but lower $SiO_2$ and $K_{2}O$ contents than the Hada leuco-granite gneiss which tends to have slightly high $Al_{2}O_{3}$ and $Na_{2}O$ contents and slightly high larger negative Eu anomalies. However both gneisses reveal very similar REE concentrations and chondrite-normalized patterns and apparently show differentiation trend affected by crystallization of biotite, plagioclase, apatite and sphene. Their peraluminous and calc-alkaline chemistry suggests tectonic environment of volcanic arc. SHRIMP Zircon U-Pb age determinations yield upper intercept ages of $1990{\pm}23\;Ma$ ($2{\sigma}$) and $1939{\pm}41\;Ma$ ($2{\sigma}$), and weighted mean $^{207}Pb/^{206}Pb$ ages of $1982{\pm}6.3\;Ma$ ($2{\sigma}$) and $1959{\pm}28\;Ma$ ($2{\sigma}$) for the Pyeonghae granite gneiss and the Hada leuco-granite gneiss respectively, showing overlapping ages within the error. Our study suggests that the Precambrian granitoids in this area intruded contemporaneously with the Buncheon granite gneissin volcanic arc environment.

• The Korean Journal of Zoology
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• v.23 no.2
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• pp.89-108
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• 1980

Comparative studies on the parafollicular cells of the some mammalian species from five different orders were carried out; i.e., man from Primates, cattle, pig, and black goat from Artiodactyla, dog from Carnivora, rabbit from Lagomorpha, rat, mouse, and squirrel from Rodentia. For this study, various special techniques for the parafollicular cells, including Grimelius' silver impregnation method (Sawicki and Bajko, 1974), Singh's argentaffin method (Singh, 1964), HCl-toluidine blue stain (Sawicki, 1971), and HCl-lead hematoxylin stain (Solcia et al., 1969), were applied. Authors obtained the following results: 1. Number of parafollicular cells in the same area of thyroid tissues are significantly different from species to species. Number of cells were largest in dog and less cells were found in the following orders; rat, squirrel, mouse, rabbit, cattle, pig, black goat and finally the smallest number in man. 2. Distribution of parafollicular cells within thyroid gland are significantly different from portion to portion in case of cattle, rabbit, squirrel and mouse, but it is not significant in dog, man, pig, black goat and rat (see Table 1-1 and 1-2). 3. In dog, clustered parafollicular cells are located usually in the interfollicular space, and groups of parafollicular cells are located in the para-and/or inter-follicular positions in rabbit. But in the other animals parafollicular cells are found solitarily in the intra-and/or para-follicular positions. 4. The shape of parafollicular cells shows oval to round contour in dog, but it is polymorphic, for example, spindle, conical, oval, round or elongated with cytoplasmic processes, in the other animals. 5. Size of parafollicular cells is larger in cattle, dog and pig, smaller in rat, mouse and squirrel, and medium-size in rabbit, man and black goat. 6. Parafollicular cells of pig, cattle, dog and squirrel are observed to contain densely packed granules, whereas those of mouse, rat and man contain relatively scanty granules. 7. Parafollicular cells of all the mammals show more or less positive reaction to Grimelius' argyrophile silver impregnation method, HCl-toluidine blue stain and HCl-lead hematoxylin stain, whereas they show negative reaction to argentaffin method (see Table 2). 8. Considering the above finding, it is concluded that there are species differences in the distribution, location and shape of parafollicular cells, and infer that preferable staining method should be selected for reliable detection of parafollicular cells, beacuse staining methods applied on the cells in this study show variable reactions according to species.

• Korean Journal of Microbiology
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• v.53 no.1
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• pp.39-48
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• 2017

In order to evaluate the diversity of microbial population of Korean traditional Deonjang and Gochujang produced in Jeju, Jeonnam, and Jeonbuk province area, microbial communities were analyzed using next generation sequencing. In this result, the dominant bacteria of Deonjang in three area were Bacillus amyloliquefaciens, Tetragenococcus halophilus, and Bacillus was major dominant bacteria in Jeonnam (43.16%) and Jeonbuk (64.54%) area. But in Jeju area, Bacillus was 0.22%, which was significantly different from the other two. Equally, the dominant fungi of Deonjang in 3 area were Candida versatilis. Common fungus in Jeonnam and Jeonbuk area was Candida sp., respectively, 64.22% and 33.68% and Micor sp. was a common fungus in Jeonnam (15.66%) and Jeonbuk area (36.73%). But in Jeju area, Candida sp. and Zygosaccharomyces rouxii were dominant than mold. Bacillus subtilis, Bacillus licheniformis, and B. amyloliquenfaciens were the preminant bacteria in the traditional Gochujang in three regions. But there were no common dominant fungi in the 3 regions. Aspergillus sp. and Rhizopus sp. prevailed in Jeju and Jeonnam region, and Zygosaccharomycess rouxii predominanted in Jeonbuk area. These results suggested that the difference in the samples collected for the study were classified into similar groups according to the characteristics of each sample rather than regional characteristics.

• Journal of the Korea Computer Graphics Society
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• v.6 no.4
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• pp.1-7
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• 2000

Traditionally, three dimension model s have been used for building virtual worlds, and a data structure called the "scene graph" is often employed to organize these 3D objects in the virtual space. On the other hand, image-based rendering has recently been suggested as a probable alternative VR platform for its photo-realism, however, due to limited interactivity. it has only been used for simple navigation systems. To combine the merits of these two approaches to object/scene representations, this paper proposes for a scene graph structure in which both 3D models and various image-based scenes/objects can be defined. traversed, and rendered together. In fact, as suggested by Shade et al. [1]. these different representations can be used as different LOD's for a given object. For in stance, an object might be rendered using a 3D model at close range, a billboard at an intermediate range. and as part of an environment map at far range. The ultimate objective of this mixed platform is to breath more interactivity into the image based rendered VE's by employing 3D models as well. There are several technical challenges in devising such a platform : designing scene graph nodes for various types of image based techniques, establishing criteria for LOD/representation selection. handling their transition s. implementing appropriate interaction schemes. and correctly rendering the overall scene. Currently, we have extended the scene graph structure of the Sense8's WorldToolKit. to accommodate new node types for environment maps. billboards, moving textures and sprites, "Tour-into-the-Picture" structure, and view interpolated objects. As for choosing the right LOD level, the usual viewing distance and image space criteria are used, however, the switching between the image and 3D model occurs at a distance from the user where the user starts to perceive the object's internal depth. Also. during interaction, regardless of the viewing distance. a 3D representation would be used, if it exists. Finally. we carried out experiments to verify the theoretical derivation of the switching rule and obtained positive results.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.36 no.3
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• pp.137-148
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• 2018

Li Yu's Xian Qing Ou Ji was written during the late Ming and early Qing Dynasty when material culture flourished due to the development of the commercial economy. Xian Qing Ou Ji is considered a retrospective work that reflects the rich material society at that time. This study focuses on his gardening theories through the interpretation and analysis of these two texts of 'Jushibu(居室部)' and 'Zhongzhibu(種植部)' in Xian Qing Ou Ji. The results are summarized as follows. First, he explained the method of garden configuration and orientation according to the topography utilizing the theory of 'suiting one's measures to local conditions(因地制宜)'. He emphasized the detailed understanding of topography as the starting point for all the gardening theories. It stated that he tried to adjust the height of the terrain artificially to create an ideal form of 'anterior high and posterior low(前低後高)'. The successful arrangement of houses, pavilions, rockery and waterways et al. was able to be achieved because of his accurate understanding of topography. Second, 'borrowing scenery(取景在借)' means 'borrowing the outside scenery to the inside'. He applied this theory by 'viewing in motion(動觀)' and 'viewing in repose(靜觀)'. 'Viewing in motion' is seen as a positive methodology for landscape enjoyment. For example, the view through a window changes with movements of the boat, and it can portray thousands of landscape paintings which can be seen through the windows. In the case of 'viewing in repose', the window is regarded as a means of attracting outside garden views to the inside. Third, he emphasized 'the firmness of objects(制體宜堅)', where the design of windows and railings must be considered ahead of others. Fourth, he interpreted the contents of 'the pursuit of novelty(創異標新)'. This generalizes the characteristics of his gardening theory. The contents included 'hall wall(廳壁)', 'variable sun visor(活?)', 'hanging boards and couplets(聯?)' and 'method of supporting vines with bamboo screen(竹屛扶植法)'.

• The Korean Journal of Physiology
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• v.22 no.1
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• pp.63-77
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• 1988

This study was carried out to investigate relationships between maximal running time (MRT) and glycogen supercompensation in fast twitch white fibers (white vastus, WV), fast twitch red fibers (red vastus, RV) and slow twitch red fibers (soleus muscle, SM) of endurance-trained rats. Male rats of a Sprague-Dawley strain were divided into the trained groups and untrained groups. Untrained groups were acquired to run on the treadmill 10 minutes for 3 days and remained rest and maintained with mixed diet for 4 weeks. For last 10 days of resting period, the untrained rats were divided into 3 groups i.e. mixed diet (untrained control), high and low carbohydrate (CHO) diet groups. And each group was subdivided into 2 groups, one group was tested for the MRT and the other was sacrificed to measure the blood glucose, blood lactate, glycogen contents of liver and muscles. The experimental groups were trained on treadmill by a modified method of Constable et al. (1984) maintained with mixed diet for 4 weeks. After measurement of MRT of this group, they were also divided into high and low CHO groups and fed with these diet for 2 days and MRT of each group was measured again to see the effect of high or low CHO feeding on the MRT. Each group was maintained with the same diet for next 2 days during which some of the rats were sacrificed at given time intervals for the measurements of blood glucose and lactate, liver and the muscles glycogen. The results were summarized as follows; 1) In the untrained group, there were no significant differences between subgroups in MRT, glycogen conent of SM, RV and WV. But blood glucose concentration and glycogen content of liver of low CHO group were significantly lower than those of mixed diet group. 2) The MRT and glycogen content of SM, RV and WV of trained mixed diet group were significantly increased compared to those of untrained mixed diet group, but there was no significant difference in glycogen content of liver. 3) MRT of trained mixed, high CHO and low CHO groups were $137{\pm}9.8,\;176{\pm}9.8\;and\;129{\pm}7.3\;min$ respectively with the significant difference between them. 4) There were no differences in blood lactate concentrations between the trained high and low CHO groups immediately after maximal running and during recovery period. 5) Glycogen contents in RV and SM of trained high CHO group were significantly increased, and glycogen contents in RV, WV and liver of trained low CHO group were significantly decreased compared to those of trained mixed diet group. 6) Immediately after maximal running, the blood glucose concentrations of trained high CHO and low CHO groups were $73{\pm}4.0\;and\;67{\pm}6.9mg%$ respecitively. The blood glucose of the trained high CHO group was fully recovered within one hour by feeding. But blood glucose concentration of low CHO group was slowly recovered up to $114{\pm}4.1mg%$ after two hours of feeding and maintained. Those values were still significantly lower than that of trained mixed diet group. The synthetic rates of glycogen in liver and muscles during the recovery period followed the similar time course of the blood glucose recoveries in each group. These results suggest that an increase in MRT of trained high CHO group was attributed to the glycogen supercompensation in slow twitch muscle fibers. And a decrease in MRT of trained low CHO may be due to decreased glycogen contents of liver and muscles. The results also suggest that glycogen supercompensation was more evident in slow twitch red fibers of endurance-trained rats and blood glucose is one of the limiting factors of glycogen synthesis.

• Clinics in Shoulder and Elbow
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• v.12 no.2
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• pp.173-179
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• 2009

Purpose: On the hypothesis that the acromion morphology is changed according to the its site, we identified the morphology of the acromion on the oblique slices of MRI and we investigated the association of the acromial shape with the clinical stages of rotator cuff disorder on the magnetic resonance (MR) images. In addition, we compared the acromion morphology on MRI and simple X-rays. Material and Methods: The MR images of seventy one patients with rotator cuff disorder and who underwent arthroscopic surgery were compared with that of a control group of sixteen patients who didn't have rotator cuff disorder on MRI. On three subsequent oblique sagittal slices from the lateral edge of the acromion (S1, S2 and S3), each acromion morphology on the MRI slices was classified according to Epstein et al: flat, curved or hooked. We investigated the changing parttern of the acromion shape and we compared the acromion shape on MRI and that on simple X-rays. We classified the rotator cuff tear by the severity: bursitis, partial thickness tear or full thickness tear. We investigated which acromial type on the MRI oblique slice was associated with the severity of rotator cuff disease. Results: Changes of the acromial shape occurred in 54 patients (76.1%). The most frequent pattern was that the types are same on S1 and S2 and different on S3 (22 cases, 31.0%). The acromial type on S1 and S2 was significantly associated with the severity of rotator cuff disorder (p=0.001 and 0.022), respectively. There was no reliability of the acromial shape on MRI and roentgenography (p>0.05) Conclusion: The type of acromion changed from lateral to medial. Among the three positions, the shape of the acromion on S1 and S2 had meaningful correlation with the clinical stage of rotator cuff disorder. There was no statistical correlation of the acromial shape between MRI and simple X-ray.