• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Progress in Medical Physics
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• v.2 no.2
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• pp.109-120
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• 1991

Total body irradiation is operated to irradicate malignant cells of bone marrow of patients to be treated with bone marrow transplantation. Field size of a linear accelerator or cobalt teletherapy unit with normal geometry for routine technique is too small to cover whole body of a patient. So, any special method to cover patient whole body must be developed. Because such environments as room conditions and machine design are not universal, some characteristic method of TBI for each hospital could be developed. At Seoul National University Hospital, at present, only a cobalt unit is available for TBI because source head of the unit could be tilted. When the head is tilted outward by 90$^{\circ}$, beam direction is horizontal and perpendicular to opposite wall. Then, the distance from cobalt source to the wall was 319 cm. Provided that the distance from the wall to midsagittal plane of a patient is 40cm, nominal field size at the plane(SCD 279cm) is 122cm$\times$122cm but field size by measurement of exposure profile was 130cm$\times$129cm and vertical profile was not symmetric. That field size is large enough to cover total body of a patient when he rests on a couch in a squatting posture. Assuming that average lateral width of patients is 30cm, percent depth dose for SSD 264cm and nominal field size 115.5cm$\times$115.5cm was measured with a plane-parallel chamber in a polystyrene phantom and was linear over depth range 10～20cm. An anthropomorphic phantom of size 25cm wide and 30cm deep. Depth of dose maximum, surface dose and depth of 50% dose were 0.3cm, 82% and 16.9cm, respectively. A dose profile on beam axis for two opposing beams was uniform within 10% for mid-depth dose. Tissue phantom ratio with reference depth 15cm for maximum field size at SCD 279cm was measured in a small polystyrene phantom and was linear over depth range 10～20cm. An anthropomorphic phantom with TLD chips inserted in holes on the largest coronal plane was bilaterally irradiated by 15 minute in each direction by cobalt beam aixs in line with the cross line of the coronal plane and contact surface of sections No. 27 and 28. When doses were normalized with dose at mid-depth on beam axis, doses in head/neck, abdomen and lower lung region were close to reference dose within $\pm$ 10% but doses in upper lung, shoulder and pelvis region were lower than 10% from reference dose. Particulaly, doses in shoulder region were lower than 30%. On this result, the conclusion such that under a geometric condition for TBI with cobalt beam as SNUH radiotherapy departement, compensators for head/neck and lung shielding are not required but boost irradiation to shoulder is required could be induced.

• Journal of the Korean Society of Clothing and Textiles
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• v.18 no.2
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• pp.263-272
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• 1994

The purpose of this study was to identify factors that might distinguish those who have a high level of Intention to purchase each of domestic, foreign designer and national brand jeans from those who have a low intention in terms of evaluative criteria belief, ideal jeans image and clothing altitude. The sample consisted of 198 male and 197 female students from five universities in Seoul. The questionnnaire consisted of 50 seven-point semantic differential scales dealing with evaluative criteria and ideal jeans image, beliefs about and intention to purchase domestic, foreign designer and foreign national brand jeans and 25 Likert type clothing attitude scales. Based on a series of t-tests the results showed that color and design were the most influencing factor among the evaluative criteria belief, regardless of brand type, while durability, accessory, sewing were the least. Sexy image, brand consciousnees and fashion interest were the important factor that distinguish high intention to purchase group fro)m low intention to purchase group.

• Journal of Life Science
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• v.32 no.4
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• pp.325-330
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• 2022

While swimming is a very popular competitive sports activity, swimming injuries are unique due to the repetitive nature of the swimming stroke and demanding training programs that can result in upper limb overuse. Therefore, the primary objective of this review was to analyze swimmers' injury areas, injury types by stroke type, and swimming rehabilitation, as well as to discuss safety management for improving swimming performance. In this study, the injuries incurred in swimming events were discussed in the order of upper limb injuries (neck, shoulder, arm, and wrist), lower limb injuries (knee and ankle), and waist injuries. An analysis by stroke type found that shoulder injuries occurred most often with freestyle, backstroke, and butterfly strokes, followed by rotator cuff injury, impingement syndrome, and SLAP (superior labral tear from anterior to posterior) lesions. Knee injuries were associated with the breaststroke, whereas spinal cord injuries occurred with the breaststroke and butterfly stroke. Finally, back injuries were associated with the butterfly stroke. During the freestyle stroke, the shoulder undergoes repetitive overhead movement; hence, shoulder and musculoskeletal pain are the most common and well-documented complaints of swimmers. For safety management, coaches and instructors must ensure that athletes do sufficient warm-up and cool-down exercises to avoid injuries. In case of an injury, they should be familiar with first aid measures so that secondary damage can be prevented with its quick application. In addition, coaches and instructors need to be trained in injury prevention and treatment so that they can provide appropriate rehabilitation treatment for athletes. Although swimming-related injuries cannot be completely eliminated, to reduce them to a minimum, leaders need the knowledge to apply scientific and systematic training principles and methods individualized for each athlete.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.13 no.8
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• pp.3552-3560
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• 2012

This study was conducted to find out the complaint rate of musculo-skeletal disorder and its related factors from male manufacturing workers at a nonferrous manufacturing industry. As for the research subjects, 302 workers selected from a nonferrous manufacturer located in Daejeon City, and as for the collection of data, a standardized anonymous questionnaire survey were conducted from May 1, 2011 to June 30, 2011. As a results, the complaint rate of musculo-skeletal disorders by each body part, the symptom of shoulders was 42.7%, the highest rate, followed by the waist, 36.8%, the neck and the hand/wrist/finger, 30.5% respectively, the leg and foot, 30.1% and arm/elbow, 20.9%. The complaint rate of musculo-skeletal disorder for the sociodemographic characteristics was significantly high as survey participants' age and BMI were low and in the group having low subjective health condition. The complaint rate of musculo-skeletal disorder for the health-related behavior characteristics was significantly high in the group having been absent from work due for diseases, in the group having received outpatient services, in the group having been hospitalized for treatment, in the group not having a regular exercise and in the group having insufficient sleeping hours. Finally, the complaint rate of musculo-skeletal disorder for the job-related characteristics was significantly high in the group suffering from the physical burden of their work, in the group working while bending at the waist and in the group carrying out repetitive tasks.

• Proceedings of the Safety Management and Science Conference
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• 2001.05a
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• pp.7-10
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• 2001

작업과 관련된 근골격계 질환은 선진국에서는 1970년대부터 문제가 제기되어 왔다. 특히 좋지 않은 작업자세, 손가락의 반복사용에 의한 목, 어깨, 손목 등의 누적된 근골격계 질환이 문제가 되고 있다. 우리나라에서도 작업과 관련된 근골격계 질환에 연구가 최근에 많이 진행되고 있으나 주로 외국의 연구이론을 적용하고 있으며 국내의 기초 데이터는 매우 부족한 형편이다. 본 연구는 근골격계 질환을 유발시키는 작업유형 가운데 유발율이 상대적으로 높은 국내 H 회사의 맨홀작업의 근골격계 질환의 실태를 알아내고 이를 유발시키는 여러 인자를 찾아내었다. 또한 신체의 아픈 부위와 정도에 따른 작업내용과 작업환경 조건과의 관계도 규명하였다. 이러한 연구 자료는 효과적인 예방 프로그램을 계획하고 실행하는 데 많은 도움을 줄 수 있을 것이다.

• Proceedings of the Korean Institute of Industrial Safety Conference
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• 2003.05a
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• pp.564-571
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• 2003

현대 산업사회는 첨단 산업기술의 발전으로 많은 생산시설이 자동화되고, 작업형태 또한 생산성을 높이기 위한 택트타임(tact time) 분석으로 작업이 더욱 세분화되고 있으며, 이로 인해 작업자의 특정 신체부위만 집중적으로 사용하는 단순 반복작업이 크게 증가하고 있다. 그 결과 작업자가 어깨, 허리, 손목 등에 통증을 호소하는 근골격계질환이 계속 증가하는 추세에 있다. 노동부 자료[1]에 의하면 근골격계질환자 수가 2000년 1,009명, 2001년 1,598명이고 2002년 상반기만 1,069명으로 점차 증가 추세를 보이고 있으며, 2002년 한해 동안만 ○○중공업 253명, ○○조선 158명, ○○자동차 78명의 근골격계질환자가 발생하여 산업재해 판정을 받음으로써, 이로 인한 노동력 상실 및 막대한 비용 손실로 인해 심각한 사회적인 문제로 대두되고 있다[2].(중략)

• Korean Journal of Head & Neck Oncology
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• v.32 no.1
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• pp.45-48
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• 2016

거대한 피부편평세포암은 드문 피부 종양이다. 편평세포암은 모든 피부 악성 종양 중 20%을 차지한다. 피부편평세포암은 주로 햇빛의 노출되는 것이 주요 원인으로 알려져 있으며, 때때로 피하층을 침범을 하는 경향이 있다. 편평세포암이 흔한 종양인 것과는 다르게, 5cm 이상의 거대 편평세포암은 보고된 바가 드물다. 이에 저자는 경부에 발생한 $14.5cm{\times}11.5cm{\times}9.5cm$ 크기의 거대한 피부편평세포암을 피부이식술을 통해 성공적으로 치료하여 이에 대해서 문헌 고찰과 함께 보고하는 바이다.

• Journal of Korean Library and Information Science Society
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• v.42 no.4
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• pp.243-262
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• 2011

The aim of this study was to investigate musculo-skeletal symtoms and working conditions of university library's librarians to search for the risk factors related to musculo-skeletal symptoms. The study subjects were 266 librarians who were working at 20 university libraries. A self-recording questionnaire was used to investigate the general characteristics, working conditions, job intensity, job satisfaction and stress, education of musculoskeletal disorders and nature of musculoskeletal symptom. Statistical analysis was done by using t-test and multiple regression analysis. The complaint proportion of self-reported positive musculoskeletal symptoms was 62.5% and that of severe musculoskeletal symptoms was 26.1%. Multiple regression analysis showed that low satisfaction of working conditions, high job intensity, irregular mealtime, job stress were closely related to the positive rate of musculoskeletal symptoms. Therefore, it will be necessary to make efforts to reduce the prevalence of musculoskeletal disorders improving working conditions and mitigating the job intensity.

• Journal of Navigation and Port Research
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• v.32 no.5
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• pp.395-401
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• 2008

The purpose of this study is to provide basic data for the prevention and management of Cumulative Trauma Disorders in Korea seamen. 569 seamen's questionnaire had been acquired at Korea Marine Training and Research Institute. The prevalence in Cumulative Trauma Disorders within recent 12 months was 68.5%. The more working hours(p<0.01), services on the vessel(p<0.01), and the less job satisfaction(p<0.05), the higher prevalence of Cumulative Trauma Disorders. The distribution of Cumulative Trauma Disorders by the part of the body was turned out as Back ; 43.6%, knee ; 23.9%, shoulder ; 19.3%. The officers had more frequency of symptom around the neck than the ratings(p<0.01) and the seamen who work at the engine room were more frequent in elbow than those at deck department(p<0.05). In the duration of pain, 55.4% were less than one week, 20.6% less than 30 days, and 24.0% 30 days and more. the cause of symptom was turned out as 34.5% by excessive hard work and 30.1 % was unknown.