• Title/Summary/Keyword: 발생액

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2009년 및 2015년 사학연금법 개정에 따른 기준소득 변경의 연금소득에 대한 효과 연구

  • Kim, Yong-Ha
    • Journal of Teachers' Pension
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    • v.4
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    • pp.91-123
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    • 2019
  • 본 연구는 2009년 법 개정에 따른 기준소득의 변경이 가입자별 보험료 부담과 연금급여의 변경에 어떠한 영향을 주었는지를 구체적 사례를 중심으로 살펴봄으로써 제도 변경 전후의 가입자별의 연금소득 변화를 산정함과 아울러, 2015년 사학연금법 개정에 따른 사학연금 가입자간 소득재분배제도의 도입이 2009년 법 개정에 따른 연금소득효과에 어떠한 영향을 주었는지를 분석하였다. 분석 결과, 사학연금가입자의 경우 법 개정 당시의 전제가 되었던 기준소득대비 보수월액의 비율인 65% 수준에 근접하는 사람은 일부에 불과한 것으로 나타났다. 즉, 60~70%기준에 포함되는 계층은 5.6%에 불과하고, 60% 이하인 자가 88.6%, 70% 이상인 자는 5.8%로 나타났다. 이는 사학연금 가입자 상당수가 기존의 보수월액이 실제 과세소득의 일정비율보다 낮은 위상에 있었음을 의미한다. 따라서 2009년 법 개정 결과, 처음의 기대와는 달리 개정 이전 연금액에 비하여 높아지는 가입자가 87.5%, 낮아지는 가입자가 12.5%인 것으로 나타났다. 그렇지만 연금액이 증가되었지만 보험료 부담이 함께 증가되었기 때문에 수익비 측면에서 더 유리해졌다고 할 수 없다. 더 부담하고 더 많이 받는 경우가 대다수였다. 물론, 오히려 기준소득이 보수월액보다 절대치조차 낮은 가입자도 있었다. 이 경우, 본인의 희망에 따라 법령에서 별도로 정한 최저소득기준을 선택할 수 있도록 함으로써 문제점이 완화되었다. 2009년 법 개정 상에 나타난 연금액 증가는 소득재분배 요소를 도입한 2015년 법 개정으로 상대적으로 저소득 가입자는 연금액이 증가하고 고소득자는 연금액이 감소됨으로써, 2009년 법 개정에서 나타난 고소득자에게 유리할 수 있는 부분이 완화되는 결과를 만들었다. 2015년 개정은 2009년 개정 상 발생한 문제를 다소 보완하는 결과가 되었다. 공무원의 보수월액을 적용하여왔던 제도를 기준소득월액으로 바꾼 것은 사학연금 가입자가 실제의 소득에 기초하여 보험료를 부담하고 연금을 지급받을 수 있도록 되었다는 점에서 제도의 정상화로 보는 것이 바람직하다. 소득기준의 전환으로 내재적으로 혼란이 발생할 가능성이 있었지만, 2015년의 법 개정으로 제도가 보다 완결적으로 발전가능하게 된 것으로 평가된다.

Quality Control of Tungsten-188/Rhenium-188 Generator (Tungsten-188/Rhenium-188 발생기의 정도관리)

  • Chang, Young-Soo;Jeong, Jae-Min;Lee, Dong-Soo;Chung, June-Key;Lee, Myung-Chul
    • The Korean Journal of Nuclear Medicine
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    • v.32 no.5
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    • pp.425-432
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    • 1998
  • Purpose: For the purpose of using Re-188 as a therapeutic radionuclide, we performed the quality control of the W-188/Re-188 generator system. Materials and Methods: Several quality control tests of the Re-188 eluate from generator were carried out for about 300 days. After elution of Re-188 with normal saline (20 ml), chromatogram and gamma-ray spectrum of Re-188 eluate were obtained. The presence of aluminum which was derived from the alumina bed of the generator was detected by using aluminum ion indicator kit. Re-188 eluate was allowed to decay for several days, and then W-188 breakthrough in the Re-188 eluate was measured by detecting gamma-ray at 227 keY and 290 keV. The pH and the pyrogenicity of the eluate were checked. The Re-188 bolus was concentrated with ion exchange columns. Results: The radioactivity of Re-188 eluate from the generator was $67.4{\pm}7.0%$ of W-188 during 270 days, and it was highest at third day after previous elution. Radiochemical purity of Re-188 eluate obtained from chromatogram was higher than 99%. Gamma-ray spectrum of Re-188 eluate showed a peak at 155 keV. Aluminum ion and W-188 contamination were not detected. The PH of Re-188 eluate was 3 and the concentration yield was 85%. Conclusion: Our experiments and results on quality control tests of Re-188 eluate from W-188/Re-188 generator may be useful for setting W-188/Re-188 generator in hospitals.

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Effects of Supplementation of Mixed Methanogens and Rumen Cellulolytic Bacteria on Biochemical Methane Potential with Pig Slurry (양돈슬러리를 이용한 혐기소화에서 미생물 첨가가 메탄발생에 미치는 영향)

  • Kim, Ji-Ae;Yoon, Young-Man;Jeong, Kwang-Hwa;Kim, Chang-Hyun
    • Korean Journal of Soil Science and Fertilizer
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    • v.45 no.6
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    • pp.1049-1057
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    • 2012
  • The study investigated the biochemical methane potential (BMP) assay of pig slurry supplemented with mixed methanogens and cellulolytic bacteria to improve anaerobic digestion for methane production. For the BMP assay, 7 different microbial supplementation groups consisted of the cultures of mixed methanogens (M), Fibrobacter succinogenes (FS), Ruminococcus flavefaciensn (RF), R. albus (RA), RA+FS, M+RA+FS, and control. The cultures were added in the batch reactors with the increasing dose levels of 1% (0.5 mL), 3% (1.5 mL) and 5% (2.5 mL). Incubation for the BMP assay was carried out for 60 days at $38^{\circ}C$ using anaerobic digestate obtained from an anaerobic digester with pig slurry as inoculum. In results, 5% RF and RA+FS increased total biogas up to 8.1 and 8.4%, respectively, compared with that of control (p<0.05). All 5% microbial culture supplements significantly increased methane production up to 12.1~17.9% compared with that of control (p<0.05). Total solid (TS) and volatile solid (VS) digestion efficiencies showed no relationship to the increased supplementation levels of microbial cultures. After incubation, pH values in all treatment groups ranged between 7.527 and 7.657 indicating that methanogensis was not inhibited during the incubation. In conclusion, the results indicated that both hydrolysis and methanogenesis stages for methane production in anaerobic batch reactors were influenced by the supplemented microorganisms due to the chemical characteristics of pig slurry, but only the 5% supplementation level of all microbial culture supplements used in the experiment affected methane production.

Minimized Priming Volume for Open Heart Surgery in Neonates and Infants (신생아와 유아 심장 수술 시 심폐기회로 충진액의 최소화)

  • Kim, Woong-Han;Chang, Hyoung-Woo;Yang, Sung-Won;Cho, Jae-Hee;Lee, Kyung-Hoon;Baek, In-Hyuk;Kwak, Jae-Gun;Park, Chun-Soo;Lee, Jeong-Ryul;Kim, Yong-Jin
    • Journal of Chest Surgery
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    • v.42 no.4
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    • pp.418-425
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    • 2009
  • Background: Cardiopulmonary bypass (CPB) involves use of an initial priming volume which can cause side effects such as hemodilution, transfusion, inflammatory reaction and edema. Hence, there have been efforts made tore-duce the initial priming volume. We compared this traditional method to a CPB method that uses a minimized priming volume (MPV). Material and Method: For 97 patients who underwent congenital cardiac surgery between July 2007 to June 2008, we discussed each case and decided which method to use. We reviewed the medical records and cardiopulmonary bypass sheets of the patients. Result: We used a MPV method for 46 patients, and a traditional method for the other 51. There were no significant differences in preoperative and intraoperative characteristics between the two groups, such as body weight, age, cardiopulmonary bypass time, lowest body temperature, etc. However, the priming volume was much smaller in the MPV group than the traditional group (p<0.001). The volume of initially mixed packed RBC was also much smaller in the MPV group (p<0.001). There were no significant differences in postoperative mortality and neurologic complications. Conclusion: We could significantly reduce the initial priming volume and initially mixed pRBC volume with the revised CPB method. We suggest that this method be used more widely for congenital cardiac surgery.

Human Cord Serum as a Fetal Bovine Serum Substitute for the Culture of Human Amnion-Derived Stem Cells (인간의 양막유래 줄기세포의 체외 배양 시 소태아혈청 대체제로서의 인간제대혈청)

  • Kim, Jin-Young;Park, Se-A;Kang, Hyun-Mi;Kim, Eun-Su;Kim, Hae-Kwon
    • Development and Reproduction
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    • v.11 no.2
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    • pp.85-96
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    • 2007
  • Mesenchymal stem cells (MSC) are promising candidates for cell-based therapies. One major obstacle for their clinical use is the unsafety of fetal bovine serum (FBS), which is a crucial part of all media currently used for the culture of MSC. We investigated the effect of human cord serum (HCS) on the growth response, mRNA and protein expressions of human amnion-derived stem cells (HAM). HAM were isolated from the amnion after a Caesarean section and cultured in DMEM supplemented with 10% FBS, 5% HCS or 10% HCS. During culture, their biological characteristics at earlier and later passages were analyzed using RT-PCR and immunocytochemistry. Regardless of serum sources, HAM showed the prominent expression of Oct-4, Rex-1, SCF, FGF-5, BMP-4, nestin, GATA-4, NCAM and HLA ABC genes. The expression profile was observed even at later passages. Similarly, HAM cultured in either FBS or HCS exhibited the distinct protein expression of collagen I, II, III and XII, fibronectin, $\alpha$-smooth muscle actin, vimentin, CK18, CD54, FSP, TRA-1-60, SSEA-3, -4 and HLA ABC. However, desmin expression was only observed in HAM cultured in medium supplemented with FBS and vWF expression was only found in HAM cultured in medium supplemented with HCS. Overall pattern of gene and protein expression of HAM was typical of known adult stem cells such as bone marrow-derived MSC. In conclusion, HCS could be as effective as FBS for the culture of HAM.

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A Caseinolytic Enzyme in Human Follicular Fluid (사람 난표액의 Caseinolytic Enzyme)

  • Shim Myung-Sun;Kim Haekwon
    • Development and Reproduction
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    • v.7 no.2
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    • pp.113-118
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    • 2003
  • Follicular fluid(FF) of mammalian Graafian follicles contains various kinds of proteins and proteinases that are believed to play important roles during follicular growth oocyte maturation and ovulation of mature oocytes. Previous studies of human FF(hFF) demonstrated the presence of many serine/threonine proteinases and matrix metalloproteinases such as gelatinases, however, little is known about the caseinases. Present study was aimed to examine the presence and the property of caseinolytic enzyme in hFF. Using casein zymographic method, it was found that hFF, human adult serum and cord serum exhibited one intense 80 kDa and another weak 78 kDa bands having caseinolytic activity. When inhibitors were added to the zymographic substrate buffer, caseinolytic activity of both 80 kDa and 78 kDa proteins were inhibited by othylenediarnine tetraacetic acid(EDTA) or soybean trypsin inhibitor(SBTI), but not by E-64, phenylmethylsulfonyl fluoride(PMSF) or 1,10-phenanthroline. Thus both enzymes appear to belong to a family of trypsin-like enzyme. Addition of EDTA to the zymographic substrate buffer almost abolished the caseinolytic activity of both enzymes. However, further addition of a divalent metal ion such as CaC $l_2$, MgC $l_2$, MnC $l_2$ or ZnC $l_2$ to the same buffer fully restored the enzyme activity at 5 mM concentration despite the presence of EDTA. Based upon these observations, 80 kDa and 78 kDa caseinolytic enzymes are present in human follicular fluid and they appear to be trypsin-like enzymes of which caseinolytic activity needs the presence of $Ca^{++}$, aM $g^{++}$, M $n^{++}$ or Z $n^{++}$././././.

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PDI-like Enzyme in Human Follicular Fluid Converts 72 kDa Gelatinase into GA110 (사람 난포액에 존재하는 72 kDa Geletinase로부터 GA110을 만드는 PDI-like PDI-like Enzyme)

  • Kim Jisoo;Kim Haekwon
    • Development and Reproduction
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    • v.7 no.2
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    • pp.105-112
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    • 2003
  • Previously, we discovered a new MMP-2 isoform GA110, of which appearance in human follicular fluid(FF) and serum was increased by EDTA. The present study was conducted to investigate how GAI 10 can appear by EDTA. To examine possible involvement of protein disulfide isomerase(PDI), an enzyme responsible for the dimerization of protein via disulfide formation, effect of PDI inhibitor on the appearance of GA110 by EDTA was investigated. When PDI inhibitor added to FF before EDTA treatment, the gelatinolytic activity of GA110 was abolished in a concentration dependent manner. By contrast, the activity of 72 kDa gelatinase increased. However, the PDI inhibitor added to FF after EDTA treatment, the gelatinolytic activity of GA110 was unaffected. To find out the nature of the enzyme which converts 72 kDa gelatinase into GAI 10, chromatographic separation method of FF proteins was done. Using hydroxyapatite column, fractions rich in 72 kDa gelatinase were isolated and pooled. By using this pool as substrate for the 72 kDa converting enzyme, protein fractions containing the converting activity were obtained from chromatographic separation of FF onto glutathione sepharose fast flow column. When immunoblotting was performed on this enzymatically active protein fractions against polyclonal anti-PDI antibody, distinct immunoreactivity was observed, although appeared in smaller molecular weight region. Based on these observations, it is suggested that the appearance of GAI 10 in FF by EDTA treatment could be due to an activation of PDI-like enzyme, which dimerizes 72 kDa gelatinase into GAI 10 via the formation of disulfide bond between molecules.

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A Study on Intangible Impact of Personal Information Security Breach to Korean Firm's Value (개인정보 보안사고가 국내 기업의 가치에 미치는 비가시적 영향력에 관한 연구)

  • Lee, JongHyun;Kweon, SeongHo;Chang, Ik
    • Proceedings of the Korea Information Processing Society Conference
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    • 2009.11a
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    • pp.595-596
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    • 2009
  • 정보화의 발전에 비례하여 정보보호의 중요성도 높아지고 있다. 최근까지 정보보호에 대한 관심과 주요 연구의 흐름은 기술적인 보호조치(예: 암호화, 접근제어, 방화벽 등)와 관리적 관점의 행동연구였다. 최근에 들어서야 국내외적으로 정보보호 투자효과에 대한 연구가 활성화되기 시작했다. 정보보호 투자효과에 대한 계량적 산정이 필요한 이유는 정보보호의 중요성을 정확하게 인식할 수 있어 적정규모의 예산을 책정하고 효율적으로 예산을 투입할 수 있는 기초를 마련할 수 있기 때문이다. 정보보호 투자효과를 측정하기 위한 선행연구로 보안사고의 피해규모를 산정하는 연구가 필수적이다. 보안사고의 피해규모는 가시적 손실(피해복구, 생산성 저하, 손해배상 등)과, 비가시적 손실(고객 충성도 저하, 회사의 브랜드 이미지 하락 등) 규모의 합으로 구성된다. 그 동안 가시적 손실규모 측정에 관한 연구는 상대적으로 많았으나, 비가시적 손실규모 측정에 관한 연구는 상대적으로 미흡하였던 것이 사실이다. 이는 현실적으로 비가시적 손실규모를 측정할 수 있는 접근방법을 고안해내는 것이 어려웠기 때문이다. 이로 인해 막연히 비가시적 손실규모가 가시적 손실규모에 비해 대단히 클 것이라고 짐작해 올 수 밖에 없었다. 본 논문에서는 보안사고의 비가시적 손실규모를 측정하기 위해 대규모 개인정보 보안 사고가 발생한 기업의 매출액 증가율을 경쟁기업과 분석하는 연구방법을 제안한다. 매출액은 영업이익 및 순이익과는 달리 회사 내부적인 회계방침에 의해 규모의 조절이 불가능한 재무요소이면서 회사가 고객 충성도 저하와 회사의 브랜드 이미지 하락으로 인해 받게 되는 영향을 가장 정확하게 반영하는 재무요소이기도 하다. 연구방법에 따라 2008년 대규모 개인정보 보안사고가 발생한 국내기업을 선정하고 그 경쟁사와 매출액 변화추이를 비교 분석하였다. 분석결과 보안사고가 발생한 기업의 평균 매출액 증가율이 경쟁사 평균 매출액 증가율 보다 0.0225% 높다는 사실을 발견했다. 이 결과는 국내의 보안 사고가 기업 가치에 미치는 비가시적 영향이 거의 없거나 또는 발생하더라도 그 영향력이 미미하여 가격정책 및 광고 홍보를 통해 충분히 극복할 수 있다는 점을 대변한다. 본 논문의 결과는 역설적으로 국내 보안사고의 피해규모를 측정하는데 있어 가시적 손실규모의 정확한 측정이 무엇보다 중요함을 의미한다.