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Analysis on Tax Benefits of Tax Lease Scheme for Ships (선박 조세 리스제도의 세제혜택효과 분석)

  • Cho, Kyu-Yeol;Lee, Ki-Hwan
    • Journal of Korea Port Economic Association
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    • v.36 no.2
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    • pp.63-86
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    • 2020
  • The tax lease scheme for ships is an advanced ship financing tool that generates tax benefits through accelerated depreciation of capital allowances and transferring them to the ship operator (leasee) via reductions in rental payments. The scheme was introduced by Japan in 1978 and by France in 1998 to support their shipping and shipbuilding industries. The size of tax benefits varies by country depending on the depreciation rate for ships, corporate tax rate, and the tax system on profits from the sale of ship. This study uses a virtual model of the Korean tax lease scheme for ships based on the French tax lease scheme. The size of tax benefits is calculated and compared to those in the French and Japanese tax lease schemes. According to the analysis, the size of the tax benefit was approximately 19% for France, 14% for Japan, and 12% for Korea. This is differentiated by the country's depreciation rate and corporate tax rate, which have the greatest impact on the size of tax benefits. For the Korean virtual model, if the tax benefits are distributed by the operator and the investor at the rate of 75:25, the operator is expected to enjoy tax benefits equivalent to about 9% of the ship price and the investor to enjoy 3%. Despite limited information and data regarding the tax lease scheme for ships, this study was the first attempt in Korea to design a virtual model of the Korean tax lease scheme based on some predictable assumptions. Therefore, a group of shipping, financing, and legal experts will follow up on more professional and practical reviews of the model in the near future. Hence, this study will serve as a small contribution to the early introduction of the Korean tax lease scheme for ships.

The Correlations among Trust, Satisfaction, Commitment, and Relation-Continuing Intention for Internet foundation Fashion Shopping Mall (인터넷 창업 패션 쇼핑몰에 대한 이용고객의 신뢰, 만족, 몰입 및 관계지속의도 간의 구조적 인과관계)

  • Jo, Yoon Ah
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.10 no.6
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    • pp.155-165
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    • 2015
  • The objective of this study is to verify the structural correlations among trust, satisfaction, commitment, relation-continuing intention for internet fashion shopping mall. The statistical significance of questionnaire survey data for 360 customers was verified by using SPSS 18.0 and AMOS 18.0 statistical programs with significance levels of the ${\alpha}=0.05$. First of all, Cronbach's ${\alpha}$ was also assessed to verify the reliability of the measuring tool, and the fitness of the model were also verified to investigate the fitness of this research model. Finally, structural equation model analysis was performed to verify the structural correlations among the structural correlations among trust, satisfaction, commitment, relation-continuing intention for internet fashion shopping mall. On the basis of the empirical analysis, the following key results were drawn. First, trust for internet fashion shopping mall has the positively significant effects on satisfaction. Second, trust for internet fashion shopping mall has the positively significant effects on commitment. Third, trust for internet fashion shopping mall has the positively significant effects on relation-continuing intention. Fourth, satisfaction for internet fashion shopping mall has the positively significant effects on relation-continuing intention. Fifth, commitment for internet fashion shopping mall has the positively significant effects on relation-continuing intention. Sixth, the path of trust${\rightarrow}$satisfaction${\rightarrow}$relation-continuing intention for internet fashion shopping mall has the significant indirect effects, therefore the mediation effect of satisfaction was significant. Seventh, the path of trust${\rightarrow}$commitment${\rightarrow}$relation-continuing intention for internet fashion shopping mall has the significant indirect effects, therefore the mediation effect of commitment was significant.

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Population-Based Newborn Hearing Impairment Screening Test Using GJB2 Mutation Analysis

  • Lee, Kyung-Ok;Jeong, Su-Jin;Byun, Ji-Young;Kim, Jeong-Sook;Lee, Hye-Jung;Seong, Hye-Soon;Kim, Kyung-Tae
    • Korean Journal of Clinical Laboratory Science
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    • v.39 no.2
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    • pp.113-121
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    • 2007
  • Hearing loss is a common congenital disorder that is frequently associated with mutations in the Cx26 gene (GJB2). Recently, the mutation analysis of GJB2 has been used in a newborn screening test for the detection of hearing impairment. Population-based studies should be performed before the application of genetic testing for the identification of deaf newborns. In this study, 8 positions of GJB2 mutations-including 35delG, 167delT, 235delC, V27I, V37I, M34T, E114G, and I203T-were analyzed using PCR-direct sequencing in a total of 437 healthy Korean neonates. DNAs from dried blood spots were extracted using a commercial DNA extraction kit. The PCR-amplified products (783 bps) of the GJB2 gene were detected using 2% agarose gel electrophoresis and subjected to direct sequencing. The sequences were compared with those in the GenBank database by using the BLAST program. In this study, 5 GJB2 mutations -including V27I (79G>A), V37I (109G>A), E114G (341A>G), I203T (608T>C), and 235delC- were found. Of the 437 neonate samples, 301 subjects showed GJB2 mutations (68.9%, 301/437). The V27I mutation was found in 271 subjects and was the most frequent (62.0%, 271/437). The E114G, I203T and V37I mutations were shown in 146, 17 and 14 subjects, respectively. The 235delC mutation was found in 1 subject. The E114G mutation was frequently accompanied by the V27I mutation. V27I/E114G (97.2%, 143/147) was the most common double mutation and 3 subjects had the double mutation V27I/I203T. A triple mutation, V27I/E114G/I203T, was found in 1 subject. In conclusion, PCR-direct sequencing is a convenient tool for the rapid detection of GJB2 mutations and this data might provide information for the genetic counseling of the GJB2 gene.

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The Effect of Intravenous Contrast on SUV Value in $^{18}F$-FDG PET/CT using Diagnostic High Energy CT (진단용 고선량 CT를 이용한 $^{18}F$-FDG PET/CT 촬영시 정맥 조영제가 SUV 값에 미치는 영향)

  • Jeong, Young-Jin;Kang, Do-Young
    • Nuclear Medicine and Molecular Imaging
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    • v.40 no.3
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    • pp.169-176
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    • 2006
  • Purpose: According to the development of CT scanner in PET/CT system, the role of CT unit as a diagnostic tool has been more important. To improve the diagnostic ability of CT scanner, it is a key aspect that CT scanning has to be performed with high dose energy and intravenous (IV) contrast. So we investigated the effect of IV contrast media on the maximum SUV (maxSUV) of normal tissues and pathologic lesions using PET/CT scanner with high dose CT scanning. Materials & Methods: The study enrolled 13 patients who required PET/CT evaluation. At first, the patients were performed whole body non-contrast CT (NCCT-120 kVp, 130 mAs) scan. Then contrast enhanced CT (CECT) scan was performed immediately. Finally PET scan was followed. The PET omission data were reconstructed twice, once with the NCCT and again with the CECT. We measured the maxSUV of 10 different body regions that were considered as normal in ail patients. Also pathologic lesions were investigated. Results: There were not seen focal artifacts in PET images based on CT with IV contrast agent. Firstly, 130 normal regions in 13 patients were evaluated. The maxSUV was significantly different between two PET images (p<0.00)). The maxSUV was $1.1{\pm}0.5$ in PET images with CECT-corrected attenuation and $1.0{\pm}0.5$ in PET images with NCCI-corrected attenuation. The limit of agreement was $0.1{\pm}0.3$ in Bland-Altman analysis. Especially there were significant differences in 6 of 10 regions, apex and base of the right lung, ascending aorta, segment 6 & segment 8 of the liver and spleen (p<0.05). Secondly, 39 pathologic lesions were evaluated. The maxSUV was significantly different between two PET images (p<0.001). The maxSUV was $4.7{\pm}2.0$ in PET images with CECT-corrected attenuation and $4.4{\pm}2.0$ in PET images with NCCT-corrected attenuation. The limit of agreement was $0.4{\pm}0.8$ in Bland-Altman analysis. Conclusion: Although there were increases of maxSUVs in the PET images based on CT with IV contrast agent, it was very narrow in the range of limit of agreement. So there was no significant effect to clinical interpretation for PET images that were corrected attenuation with high dose CT using IV contrast.

A Study Exhaustion Experiences in Adolescents - Samples of 12th Grade Examinees- (청소년의 소진 경험에 관한 연구 -고3 수험생을 중심으로-)

  • Kim, Kyung Hee;Kwon, Hye Jin;Yeoum, Soon Gyo
    • Journal of the Korean Society of School Health
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    • v.10 no.2
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    • pp.241-257
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    • 1997
  • This study identifies a basic framework to analyze specific experiences of examinees so that which nurses are better able to understand reactions of examinees and, further, to provide better nursing treatments to them. This study follows Strauss & Corbin's analysis tool (1990). This basic framework identifies the specific mental reactions in a process away from the "being tightened" state. The main factors explaining this process include the 28 following variables : anxiety, being burdened, being suppressed, lack of agency, being suffocated, term pressure, expectation pressure, grade pressure, firmness, feebleness, helping others, being disturbed, watching others, off ficiousness, staightening on, depending on, getting along with, getting out of, shooting out, giving up, being alone, devoting, bracing up, being industrious, being harassed, being distressed, troubles, and quiting. Twelve variables are factored from the above factors which include pressure, being tighened, terms, expectations, grades, will, friends, family, open-minded confrontation, close-minded confrontation, pursuing, and wandering around. The Examinees' state of being tightened is first developed, watched by others, and finally resolved causing students either to pursue (positive reactions) or to wander around (negative reactions). Based on the theoretical framework, the following sixteen hypotheses are developed : 1. Students are less tightened in the first term. 2. Students are more tightened in the second term. 3. Students with higher grades feel less tightened. 4. Students with lower grades feel more tightened. 5. Students with higher expectations feel more tightened. 6. Students with lower expectations feel less tightened. 7. Students who are less tightened confront open-mindedly. 8. Students who are higher tightened confront close-mindedly. 9. Students with a strong will confront open-mindedly. 10. Students with a weak will confront close-mindedly. 11. Students who have more sincere friends confront open-mindedly. 12. Students who have less sincere frieds confront close-mindedly. 13. Students with family support confront open-mindedly. 14. Students with little family support confront close-mindedly. 15. Students confronting open-mindedly pursue. 16. Students confronting close-mindedly wander. We identify the following four relations from the data analysis : 1. Students with average grades in their first term are more tightened from high expectations and have a tendency to wander if they have less supporting families even if they also have a strong will and sincere friends. 2. Students with low grades in their second term are less tighened because of low expectations and have a tendency to wander if they have a weak will and few sincere friends even if they have strong family support. 3. Students with high grades in their second term are more tightened with high expectations and have a tendency to pursue confrontations open-mindedly if they have supporting families and a strong will even if they have few sincere friends. 4. Students with average grades in their first term are less tightened from fewer expectations and have a tendency to pursue confrontations open-mindedly when they have more supporting families and sincere friends even if they have a weak will. A Student's degree of being tightened are affected by grades, terms, and expectations. Being tightened is resolved positively or negatively based on will, friends, and family. We conclude that will, family support, and sincere friends cause students to confront "being tightened" open-mindedly. We also conclude that practical nursing for students who are tightened have to focus on creating environments in which students are able to confront open-mindedly.

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Analysis of Genetic Characteristics and Probability of Individual Discrimination in Korean Indigenous Chicken Brands by Microsatellite Marker (MS 마커를 이용한 토종닭 브랜드의 유전적 특성 및 개체 식별력 분석)

  • Suh, Sangwon;Cho, Chang-Yeon;Kim, Jae-Hwan;Choi, Seong-Bok;Kim, Young-Sin;Kim, Hyun;Seong, Hwan-Hoo;Lim, Hyun-Tae;Cho, Jae-Hyeon;Ko, Yeoung-Gyu
    • Journal of Animal Science and Technology
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    • v.55 no.3
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    • pp.185-194
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    • 2013
  • Microsatellite markers have been a useful genetic tool in determining diversity, relationships and individual discrimination studies of livestock. The level of genetic diversity, relationships among two Korean indigenous chicken brand populations (Woorimatdag: WR, Hanhyup3: HH) as well as two pure populations (White Leghorn: WL, Rhode Island Red: RIR) were analyzed, based on 26 MS markers. A total of 191 distinct alleles were observed across the four chicken populations, and 47 (24.6%) of these alleles were unique to only one population. The mean $H_{Exp}$ and PIC were estimated as 0.667 and 0.630. Nei's $D_A$ genetic distance and factorial correspondence analysis (FCA) showed that the four populations represented four distinct groups. However, the genetic distance between each Korean indigenous chicken brand (WR, HH) and the pure population (WL, RIR) were threefold that among the WR and HH. For the STRUCTURE analyses, the most appropriate number of clusters for modeling the data was determined to be three. The expected probabilities of identity among genotypes of random individuals (PI) were calculated as $1.17{\times}10^{-49}$ (All 26 markers) and $1.14{\times}10^{-15}$, $7.33{\times}10^{-20}$ (9, 12 with the highest PI value, respectively). The results indicated that the brand chicken breed traceability system employing the own highest PI value 9 to 12 markers, and might be applicable to individual identification of Korean indigenous chicken brand.

A Study on The Consumer Expectation - Performance according to the Types of Internet Shopping Malls (인터넷 쇼핑몰 유형에 따른 소비자 기대-성과에 관한 연구)

  • Lee, In-Ku;Ryoo, Hak-Soo
    • Korean Business Review
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    • v.17 no.2
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    • pp.63-87
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    • 2004
  • To create and maintain comparative supremacy as a strategic tool of business, many organizations have introduced informational technology and system. By using this system, Some companies got a beneficial value for achieving organizational goals but others could not obtain their effectiveness and efficiency. In particular, a lot of organizations that tried to make strategic supremacy with e-commercial trade are under hard condition because of poor profit. It implies that it is essential to identify and analyse the consumer who uses e-commercial trade. This paper, therefore, focusing on internet shopping malls between business and consumer as one of areas of e-commercial trades, shows the difference between consumer expectation and performance. The results of this study are as follows: First, as for the significant difference of influencing factors to consumer satisfactions according to the types of internet shopping malls, there is a meaningful difference in consumer anxiety and internet usefulness, but not in consumer service. Prior to verify the differences in detail on consumer's anxiety and internet usefulness, we examined that there is any difference between expectation and performance. T-test was used for the variants of consumer anxiety and internet usefulness, and its meaningful probability was 0.000, which means that both showed statistically significant difference. Based on the results, we also found that regardless of the types of internet shopping malls, consumer expectation was greater than performance. although the difference between expectation and performance was not equal according to the internet shopping malls. Second, a regression analysis was performed to understand the relation between consumer service, internet usefulness, consumer anxiety, and consumer satisfaction, it was found that consumer service, internet usefulness, consumer anxiety had significantly effected on consumer satisfaction. Third, To verify the relation between consumer satisfaction and repurchase-intentions, intentions to spread out, Pearson correlation analysis was used. it was found that consumer satisfaction had positive effect on both intentions. This study has some limitations because of the shorts of money and time. since the sample of this study was consumers who have ever bought one or more products via internet shopping mall, this sample was appropriate. but the major parts of sample were college students, and the sample size was so small. therefore this results should carefully be generalized. For further study, it is required to select more precise samples and to include more variables.

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The Prognostic Factors Affecting the Occurrence of Subsequent Unprovoked Seizure in Patients Who Present with Febrile Seizure after 6 Years of Age (6세 이후 열경련 환자의 비열성발작으로 진행되는 위험 인자)

  • Lee, Hyeon Ju;Kim, Seung Hyo
    • Journal of the Korean Child Neurology Society
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    • v.26 no.4
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    • pp.215-220
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    • 2018
  • Purpose: Few reports have described the prognostic factors affecting the occurrence of subsequent unprovoked seizure in patients who present with febrile seizure (FS) after 6 years of age. We investigated the prognostic factors affecting the development of unprovoked seizures after FS among patients from Jeju Island. Methods: We included patients who developed FS after 6 years of age, who presented to our outpatient clinic between January, 2011 and June, 2017. Clinical data were obtained through chart reviews and phone call interviews. We used logistic regression analysis to analyze the risk factors associated with the occurrence of subsequent unprovoked seizure. Results: Of the 895 patients who presented to our hospital due to their febrile seizure, 83 developed FS after 6 years of age. Among them, 3 patients were prescribed antiepileptic drugs before the onset of the unprovoked seizure, and 4 patients developed an unprovoked seizure before 6 years of age. Thus, overall, 76 patients were included in the study. 51 patients developed first FS before 6 years of age. In the remaining patients, the first FS developed after 6 years of age. The mean observational period since the last outpatient follow-up visit was 3.2 years (median 3.04 years, range: 1.42-4.71 years). Among them, 21% developed an unprovoked seizure. Logistic regression analysis showed that electroencephalographic (EEG) abnormalities served as an independent risk factor for a subsequent unprovoked seizure. Conclusion: EEG is the proper diagnostic tool to predict the risk of a subsequent unprovoked seizure in patients with FS after 6 years of age.

Applications of Radiocarbon Isotope Ratios in Environmental Sciences in South Korea (방사성탄소동위원소비 분석을 적용한 우리나라 환경과학 연구)

  • Neung-Hwan Oh;Ji-Yeon Cha
    • Korean Journal of Ecology and Environment
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    • v.56 no.4
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    • pp.281-302
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    • 2023
  • Carbon is not only an essential element for life but also a key player in climate change. The radiocarbon (14C) analysis using accelerator mass spectrometry (AMS) is a powerful tool not only to understand the carbon cycle but also to track pollutants derived from fossil carbon, which have a distinct radiocarbon isotope ratio (Δ14C). Many studies have reported Δ14C of carbon compounds in streams, rivers, rain, snow, throughfall, fine particulate matter (PM2.5), and wastewater treatment plant effluents in South Korea, which are reviewed in this manuscript. In summary, (1) stream and river carbon in South Korea are largely derived from the chemical weathering of soils and rocks, and organic compounds in plants and soils, strongly influenced by precipitation, wastewater treatment effluents, agricultural land use, soil water, and groundwater. (2) Unprecedentedly high Δ14C of precipitation during winter has been reported, which can directly and indirectly influence stream and river carbon. Although we cannot exclude the possibility of local contamination sources of high Δ14C, the results suggest that stream dissolved organic carbon could be older than previously thought, warranting future studies. (3) The 14C analysis has also been applied to quantify the sources of forest throughfall and PM2.5, providing new insights. The 14C data on a variety of ecosystems will be valuable not only to track the pollutants derived from fossil carbon but also to improve our understanding of climate change and provide solutions.

Cephalometric Characteristics of TMD Patients based on RDC/TMD Axis I Diagnosis (RDC/TMD Axis I 진단에 따른 측두하악장애 환자의 측두 두부방사선적 특징에 관한 연구)

  • Ahn, Ji-Yeon;Kim, Yong-Woo;Kim, Young-Ku;Lee, Jeong-Yun
    • Journal of Oral Medicine and Pain
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    • v.36 no.1
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    • pp.39-51
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    • 2011
  • The aims of this study were to investigate whether the facial skeletal patterns previously reported to be related to temporomandibular disorder (TMD) in other studies could be consistently observed in the TMD patients diagnosed according to Research Diagnostic Criteria for Temporomandibular Disorder (RDC/TMD) Axis I and evaluate its usability in the orthodontic clinics to examine the patients with TMD related symptoms. The clinical records and radiographs of female patients who visited the TMD and Orofacial Pain Clinic of Seoul National University Dental Hospital and were diagnosed as TMD were consecutively filed for this study. Patients were clinically examined and diagnosed according to the revised diagnostic algorithms of RDC/TMD Axis I and the lateral cephalogram, panoramic orthopantomogram, temporomandibular joint (TMJ) orthopantomogram, and transcranial radiograph of each patient were taken and digitalized. The data of patients who were under 18 years of age or had any systemic disease, trauma history involving the TMJ, or skeletal deformity at the time of the first examination were excluded. The remaining data of 96 female patients were finally analyzed. The obtained results were as follows: 1. There are no significant differences of cephalometric measurements between RDC I (muscle disorders) diagnostic groups. 2. Only the articular angle of the RDC group IIc (disk displacement without reduction without limited opening) patients was larger than patients of the no diagnosis of RDC II group (disk displacement). 3. Larger articular angle and smaller facial height ratio were observed in RDC IIIc group (osteoarthrosis) compared to IIIa group (arthralgia). Larger articular angle, larger Bjork sum, smaller posterior facial height, and smaller facial height ratio were observed in RDC group IIIc compared to no diagnosis of RDC III group (arthralgia, arthritis, and arthrosis). 4. According to the results of cephalometric analysis in simplified RDC groups, smaller overjet was observed in muscle disorders (MD) group. Facial height ratio and IMPA were smaller and articular angle was larger in disk displacements (DD) group than in no diagnosis of DD group. In arthrosis (AR) group, posterior facial height, and facial height ratio were smaller, and articular angle, gonial angle, facial convexity, FMA, Bjork sum, and ANB were larger than in no diagnosis of AR group. In joint pain (JP) group, only posterior facial height was smaller than no diagnosis of JP group. In conclusion, Facial morphologic patterns showing posterior-rotated mandible and lower posterior facial height is related to RDC group II and III diagnosis of the TMJ in female TMD patients. RDC/TMD Axis I diagnosis can provide a good clinical diagnostic tool for the standardized examination of the TMJ in orthodontic clinics.