• Title/Summary/Keyword: Retention period

Search Result 518, Processing Time 0.026 seconds

A Study on the Problems of Home Sales Tax Rate Regulation (주택매매 세율규제에 따른 문제점 고찰)

  • Seo, Kwon-Bok
    • The Journal of the Convergence on Culture Technology
    • /
    • v.7 no.1
    • /
    • pp.140-144
    • /
    • 2021
  • We humans try to pursue a better living environment along with the development of modern civilization. In particular, it is a reality that a lot of efforts are being made to improve food, clothing, and shelter. Among them, the concept of housing serves as a major function to improve the quality of life. However, the government's excessive tax rate regulation policy surrounding the sale of such houses is actually inducing annual or monthly rent expenses. Furthermore, it is a reality that even home sales are not being handled smoothly. In general, the cost of owning a house (apartment, etc.) can be divided into acquisition and possession. In addition, a lot of taxes are borne by long-term housing. Subsequently, due to the increase in the transfer tax rate due to the sale of houses, the disposal of property rights is not free. This serves as a limiting factor for market principles. If the tax rate for the transfer of multi-homed people is raised, it can cause a phenomenon that encourages yearly or monthly rent. This is a part where it seems necessary to reduce the transfer tax rate according to the multi-year retention period. If you hold it for 20 years after acquisition, you have paid a lot of taxes and returned your profits. For that reason, you should not impose a transfer tax for trading. The application of the tax-free principle for houses held for more than 20 years will respond to market principles in the future and will function effectively in annual or monthly rent policies.

Prosthetic rehabilitation by obturator considering the biomechanics in partially edentulous patient after maxillectomy (상악골 절제술을 받은 부분 무치악 환자에서 생역학을 고려해 제작한 구개 폐색장치를 이용한 보철 수복 증례)

  • Lee, Kang-Shin;Park, Ju-Mi;Ahn, Seung-Geun;Seo, Jae-Min;Park, Yeon-Hee;Lee, Jung-Jin
    • Journal of Dental Rehabilitation and Applied Science
    • /
    • v.37 no.4
    • /
    • pp.281-293
    • /
    • 2021
  • Patients who went through maxillectomy can have severely impaired swallowing, mastication, and pronunciation functions because of palatal defects. Leakage occurs through the nasal cavity while eating, chewing becomes difficult due to the loss of teeth and alveolar ridges, and oral and nasal passages are not separated, leading to hyper-nasal sound, and significantly reducing the quality of life. To prosthetically reconstruct the defect, the weight of the obturator should be reduced as much as possible to minimize dropout because of gravity, and the bulb of the obturator should be properly extended into the defect to get additional retention and stability. In this case of a partially edentulous patient who underwent additional maxillary resection because of tumor recurrence, a metal framework was designed by applying the basic design principles of removable partial dentures. An obturator with improved retention, stability, and support was fabricated through functional impressions. The patient was satisfied with the improved facial expression, mastication, swallowing, and pronunciation, and showed stable occlusion and oral hygiene management during the follow-up period.

Complete denture rehabilitation utilizing digital process: A case report (디지털 방식을 활용한 양악 총의치 수복 증례)

  • An, Yoojin;Lee, Younghoo;Hong, Seoung-Jin;Paek, Janghyun;Noh, Kwantae;Pae, Ahran;Kwon, Kung-Rock;Kim, Hyeong-Seob
    • The Journal of Korean Academy of Prosthodontics
    • /
    • v.60 no.4
    • /
    • pp.313-319
    • /
    • 2022
  • Complete dentures are one of the most basic treatment methods for the treatment of edentulous patients. The manufacturing process of traditional complete dentures goes through the steps of taking primary impressions, secondary impressions, jaw relation record, trying in wax denture, and final denture insertion. Multiple visits and complex manufacturing procedures are required, and errors may occur in each step. With the development of digital technology, manufacturing steps have been reduced by introducing digital technology to the denture treatment process. In the process of manufacturing dentures by introducing a digital process, a more precise work is possible using Computer-Aided Design, and it is possible to shorten the period of labor and reduce the number of visits. In this case, the anterior teeth arrangement of the patient's existing dentures was transferred to the final dentures using a digital method. After taking impression, try-in dentures were digitally fabricated and tried in the oral cavity to evaluate their retention in the oral cavity. Final dentures were manufactured by milling process. The number of visits was reduced, satisfactory retention and stability of dentures were obtained, and aesthetic recovery was achieved.

Cash Retention and Firm Value of Entertainment Enterprises (엔터테인먼트 기업의 현금보유가 기업가치에 미치는 영향에 관한 연구)

  • Kim, Nam-Gon;Kim, Jee-Hyun
    • Journal of Korea Entertainment Industry Association
    • /
    • v.15 no.6
    • /
    • pp.55-70
    • /
    • 2021
  • This study investigates the following important financial questions using entertainment enterprises: 1) how does cash reserve affect a firm's financial value? 2) what factors influence the level of cash retention of a firm? For empirical tests, we use accounting and financial data of entertainment companies listed in the KOSPI and KOSDAQ markets for a long-term time period covering from 2000 to 2018. The main findings of this paper are as follows: First, entertainment companies maintain higher level of cash holdings compared to non-entertainment companies. Second, the cash holdings of entertainment enterprises have positive influence on firms' financial value. Third, among various firm characteristics known for affecting the cash holdings level, leverage and profitability exhibit strong relationships in entertainment enterprises. Entertainment firms with lower leverage and higher profitability tend to reserve more cash inside them. These findings suggest that entertainment companies are highly valued by stock market participants as having prospective opportunities, thus, firms with sufficient cash holdings tend to have higher firm value. In addition, these findings imply that cash in entertainment enterprises functions as a substitute for debts and the cash holdings are less likely driven by agency problems.

Short-term effects of dietary selenium on lactating sows to improve litter performance, milk composition and tissue selenium retention in piglets

  • Xing Hao Jin;Hong Jun Kim;Cheon Soo Kim;Yoo Yong Kim
    • Animal Bioscience
    • /
    • v.36 no.7
    • /
    • pp.1083-1090
    • /
    • 2023
  • Objective: This study was conducted to evaluate the short-term effects of dietary selenium supplementation on lactating sows on the physiological response, litter performance, milk composition, and tissue selenium retention in piglets when selenium was provided by different sources and at different levels in a lactation diet. Methods: A total of 48 multiparous sows (Yorkshire×Landrace) with average body weight, backfat thickness, and parity were assigned to one of the four treatments with 12 sows per treatment using a 2×2 factorial arrangement in a completely randomized design. Inorganic or organic Se sources were added to the diet at 0.30 ppm and 0.50 ppm Se. Treatments were as follows: i) IS30, basal diet + inorganic Se 0.30 ppm; ii) IS50, basal diet + inorganic Se 0.50 ppm; iii) OS30, basal diet + organic Se 0.30 ppm; and iv) OS50: basal diet + organic Se 0.50 ppm. Results: At Day 21 of lactation, a high tendency of litter weight (p = 0.08) and litter weight gain (p = 0.09) were observed when sows were fed an organic Se source. The milk Se concentration in the organic Se treatment was higher than that in the inorganic Se treatment at Day 21 of lactation (p<0.05). The serum Se concentrations of sows and piglets at Day 21 of lactation were significantly higher when lactating sows were fed organic Se instead of inorganic Se (p<0.01). During the suckling period, the kidney and muscle Se concentrations of piglets at Day 21 of lactation were significantly higher when the sow dietary Se source was organic (p<0.05). Liver Se concentrations were affected by Se source and level (p<0.05). This also resulted in an interaction response at 21 days of lactation (p<0.05). Conclusion: The supplementation of dietary organic Se in a lactating diet could improve sow feed consumption, piglet performance, milk Se level, and the Se status of sows and piglets.

Incidence and Risk Factors of Acute Ischemic Cholecystitis after Transarterial Chemoembolization: Correlation with Cone Beam CT Findings (간동맥 화학 색전술 후 발생한 급성 담낭염의 발생률과 위험인자: Cone Beam CT 소견과의 상관관계)

  • Jong Yeong Kim;Jung Suk Oh;Ho Jong Chun;Su Ho Kim
    • Journal of the Korean Society of Radiology
    • /
    • v.85 no.2
    • /
    • pp.363-371
    • /
    • 2024
  • Purpose Acute cholecystitis is a complication of transarterial chemoembolization (TACE) that occasionally requires surgical intervention. We aimed to analyze the incidence and risk factors of cholecystitis requiring surgical intervention in patients with embolic material uptake on cone beam CT (CBCT) performed immediately after various TACE procedures. Materials and Methods After a retrospective review of 2633 TACE procedures performed over a 6-year period, 120 patients with embolic material retention in the gallbladder wall on CBCT immediately after TACE were selected. We analyzed the incidence of and risk factors for acute cholecystitis. Results The overall incidence of acute cholecystitis requiring surgical intervention was 0.45% (12 of 2633 TACE procedures); however, it was present in 10% (12 of 120) of procedures that showed high-density embolic material retention in the gallbladder wall on CBCT performed immediately after TACE. Acute cholecystitis requiring surgical intervention occurred in eight patients (66.7%) who underwent direct cystic arterial embolization. Surgical intervention was performed 15 days (mean) after TACE. Conclusion Most unintended chemolipiodol deposits in the gallbladder wall resolved without intervention or surgery. However, superselective direct cystic arterial chemoembolization was associated with a high incidence of acute cholecystitis requiring surgery, and patients who undergo this procedure should be closely monitored.

A Investigation for Usage Reason and Usage Satisfaction of Setting Perm and Digital Perm (셋팅 펌과 디지털 펌 기기의 사용 이유와 사용 만족도 조사)

  • Hong, Mi Ra;Park, Hye ryeon;Youn, Young Han
    • The Journal of the Korea Contents Association
    • /
    • v.20 no.6
    • /
    • pp.312-325
    • /
    • 2020
  • The heat perm is the preferred hair technique to get positive affects such as increase of work efficiency and sale in hair industry. The subjects of this study is 262 hair shop workers and it was investigated heat perm device using reason, using satisfaction and repurchase. As a result, the perm accounted for 32.1 and the use of digital perm devices was more than that of setting perm devices. The reasons for the use were that the longer the setting device was engaged, the flexible it was the hair wave. The higher the rank, the better the hair wave retention and the long hair treatment, and it also helped sales. (p<0.05) Digital perm device can be hair-wavy in the desired style while in use, and the longer the working period, the more advantageous. The repurchase intention was that the longer the period of service and the higher the rank, the more advantageous it was. (p<0.05) The reasons for the usage of setting perm and digital perm were correlated with the satisfaction of use and the repurchase intention. The reasons for the use were helpful for sales and elastic hair wave and long hair waving was possible, which affected the repurchase. In conclusion, heat perm had been found not only helped sales, made a good hair wave, and the long hair waving, but also to be preferred to the long working period of the hair shop and the rank above the designer.

A Study on Relations of Macroeconomic Events and Investment Real Estate Holdings of Corporate -Including comparisons of KOSPI and KOSDAQ Listed Companies in Financial Crisis- (거시경제적사건과 기업의 투자부동산 보유간의 관련성 분석 -금융위기에 코스피기업과 코스닥기업의 비교를 중심으로-)

  • Lee, Chan-ho
    • Journal of Digital Convergence
    • /
    • v.15 no.11
    • /
    • pp.113-120
    • /
    • 2017
  • The purpose of this study is to analyze how the relative proportion of retention between real estate for business and investment real estate among the real estate held by corporations has been changed after and before the Financial Crisis as well as whether there has been any difference between KOSPI and KOSDAQ listed companies in terms of their share of the real estate. The increasing pattern of real estate owned by KOSDAQ were similar to the KOSPI companies except for investment properties during the Financial Crisis. The proportion of real estate owned by KOSPI had been lower than that of KOSDAQ companies in both investment and business real estate before the Financial Crisis. However, during the period of the Financial Crisis, the proportion of real estate for business held by KOSPI firms was higher than that of KOSDAQ firms. Furthermore, the portion of investment of real estate owned by KOSPI has remained higher than that of KOSDAQ after the Financial Crisis period and the recent period. Based on the results of this analysis, how the relevance of the change of portion between real estate for business and investment real estate affects management performance will be figured out in the future studies.

Chemical Characteristics of Stored Aralia continentalis Kitagawa Kimchi - Vitamin C, Reducing Sugar, Total Chlorophyll, Dietary Fiber, Total Soluble Solid - (땅두릅 김치의 저장기간에 따른 화학적 특성 - 비타민C, 환원당, 총 클로로필, 식이섬유, 총 수용성고형분 -)

  • Han, Gwi-Jung;Shin, Dong-Sun;Jang, Myung-Sook
    • Korean journal of food and cookery science
    • /
    • v.25 no.3
    • /
    • pp.330-336
    • /
    • 2009
  • In this study, we assessed changes occurring in the characteristics of Aralia continentalis Kitagawa (AcK) Kimchi prepared using different CaCl$_2$ treatments and seasonings by documenting the changes occurring in over the course of preparation and preservation. No visible changes were detected in the degree of total vitamin C although the levels of reducing sugar in the AcK-preserved products decreased over the storage period; the samples overall evidenced relatively high retention rates. Among the qualities of the AcK-preserved products, soluble dietary fiber generally increased over the storage period but the levels of insoluble dietary fiber decreased, and total dietary fiber increased to some degree or was maintained at a constant level. The total soluble solid content evidenced an increasing tendency over the storage period.

Change in the Chemical Characteristics of Aralia continentalis Kitagawa Leaf-Kimchi during Storage Periods (저장기간에 따른 땅두릅 잎김치의 화학적 특성 변화)

  • Shin, Dong-Sun;Kim, Myung-Hee;Han, Gwi-Jung
    • Korean journal of food and cookery science
    • /
    • v.28 no.2
    • /
    • pp.159-165
    • /
    • 2012
  • In this study, the chemical characteristics of $Aralia$ $continentalis$ Kitagawa (AcK) $leaf-kimchi$ prepared using different seasonings were examined during storage. In the analysis, no visible changes in the degree of total vitamin C, reducing sugar and total chlorophyll in the $AcK$ $leaf-kimchi$ preserved products were observed over the storage period, and showed a relatively high retention rate was reported. Among the chemicals in the $AcK$ $leaf-kimchi$ preserved products, dietary fiber decreased with the storage period, the soluble dietary fiber (SDF) and insoluble dietary fiber (IDF) decreased, and the total dietary fiber(TDF) remained unchanged (5.27~5.56%). Total chlorophyll decreased after the $1^{st}$ month, increased after the 3rd month and then decreased again. The total soluble solid content increased throughout the storage period.