• 베이커리
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• no.7 s.444
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• pp.158-158
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• 2005

매년 7월은 부가가치세 확정신고의 달이다. 1월부터 6월까지 매입과 매출에 관련된 부가가치세를 신고ㆍ납부해야 한다. 신고기간 이후에 신고ㆍ납부하면 각종 가산세를 부담해야 하고 세제 혜택도 받을 수 없으므로 주의해야 한다. 부가가치세란 무엇인지 알아보고 부가가치세 신고ㆍ납부하는 방법과 절세 비법을 배워본다.

• Progress in Medical Physics
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• v.16 no.4
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• pp.214-219
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• 2005

As part of Korean retinal prosthesis project, we have provided preliminary experimental results regarding voltage parameters for the stimulation of chemically degenerated rabbit retina. Since our APB-treated chemically degenerated retina is only ON-pathway blocked, now we switch our experiments to more appropriate retinal degeneration model, genetically degenerated retina model (RD mouse: rd/rd (C3H/HeJ)). Before studying with RD mouse, we started control experiments with normal SD rat to understand characteristics of retinal ganglion ceil activity with postnatal maturation in rodents. Ganglion cell activities were recorded with 8${\times}$8 multi-electrode array. Moving spontaneous bursts appeared until postnatal day of 15. During pre-eye opening period, no light evoked response appeared. After postnatal day of 2 weeks (post-eye opening period), ON-, OFF- and ON/OFF response appeared. The fractional distributions of ON, OFF, and ON/OFF ganglion cell is about $40\%,\;50\%$, and $5\%$. The percentage ($\%$) of light evoked response in each dorso-temporal, ventral, and dorso-nasal area of eye is about $50\%,\;37.5\%$ and $12.5\%$, respectively. We concluded that the optimal period for experiment in rodent is about postnatal day of 2${\~}$3 weeks.

• Applied Microscopy
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• v.34 no.4
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• pp.285-294
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• 2004

We investigated the morphology, distribution and synaptic connectivity of cholinergic neurons in the mouse retina by immunocytochemistry, using antisera against choline acetyltransferase (ChAT). ChAT-immunoreactive amacrine cells fall into two groups according to the localization of their somas in the retina: one is situated in the inner nuclear layer (INL), near the border of the inner plexiform layer (IPL), and the other is displaced in the ganglion cell layer (GCL). The dendrites of amacrine cells from the INL ramify in sublamina a and that of the displaced amacrine cells ramify in sublamina b of the IPL. Double labeling with an antisera against ChAT and r-aminobutyric acid (GABA) demonstrated that these labeled cells formed a subpopulation of GABAergic amacrine cells. The synaptic connectivity of ChAT-immunoreactive amacrine cells was identified in the IPL by electron microscopy. The most frequent synaptic input of ChAT-labeled amacrine cells was from bipolar cells in both sublaminae a and b of the IPL, followed by labeled amacrine cells and unlabeled amacrine cells. Their primary output targets were onto ganglion cells in both sublaminae a and b and output onto ganglion cells was more frequently observed in sublamina b of the IPL. Our results suggest that cholinergic amacrine cells in the mouse retina are very similar to their counter parts in other mammals, and they can attribute a major role in the pathway feeding into directionally selective ganglion cells.

• Journal of the korean veterinary medical association
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• v.5 no.1
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• pp.6-7
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• 1961

A 50 days old chick was examined for a diagnosis of tumor occured on the back. Chick was abnormal as early as days old, by having a small tumor, with symptom of anorexja and general depression. A the time of death, tumor had growned as large as avoid ches

• KOREAN POULTRY JOURNAL
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• v.42 no.8
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• pp.150-151
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• 2010

많은 사람이 세금을 줄이는 것, 즉 절세에 대해 가지고 있는 오해 중의 하나는 '줄인다고 해봤자 얼마나 줄일 수 있겠느냐'라는 것이다. 집을 사고 팔 때라면 모를까 몇 만원, 몇 십만원짜리 물건 하나 사면서는 '세금이라고 줄여봤자 그게 그거다'라고 생각하는 것이다. 하지만 이러한 생각은 그야말로 위험천만하기 그지없다. 제대로만 알고 있다면 적지 않은 규모의 돈을 줄일 수 있기 때문이다. 이번 호에서는 세금을 줄일 수 있는 방법을 대략적으로 알아보고 다음 호부터는 사례를 통해 구체적으로 살펴보고자 한다.

• 월간 기계설비
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• s.242
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• pp.51-53
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• 2010

중소기업중앙회 노란우산공제산업단에서는 지난 2007년부터 중소기업 소상공인 사업주를 대상으로 매월 일정부금을 납부하면 폐업, 사망, 질병(부상)으로 인한 퇴임, 노령 은퇴시 생활안정과 사업재기를 도모할 수 있도록 퇴직금(목돈)을 지급하는 공제사업을 시행하고 있다. 건설업의 경우 상시근로자 50인 미만 중소건설 사업주만 가입이 가능하며 세금 절세혜택(연 300만원 소득공제)과 납부한 공제금은 압류, 양도, 담보가 금지되어 있으므로 폐업시 최소한의 생활안전과 사업재기를 위한 자금확보가 가능하다.

• Journal of Korean Ophthalmic Optics Society
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• v.12 no.4
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• pp.133-139
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• 2007

Although the physiological roles of calretinin have not been established, it may simply work as a calcium buffer or may actively work in calcium-mediated signal transduction. Calretinin plays a little role in the transport and physiological buffering of calcium in the adult photoreceptor cells, bipolar cells and horizontal cells of the human retina. We identified the calretinin-immunoreactive neurons in the inner nuclear cell layer and ganglion cell layer and the distribution pattern of the labeled neurons in the retina of a bat, Rhinolophus ferrumequinum, in this study. We observed the existence of calretinin-immunoreactive AII amacrine cell in the inner nuclear layer and ganglion cells in the ganglion cell layer of bat retina through this study. This observation must be significant along with our previous studies as we need to study for more understanding about the unsolved issue of a bat vision and the unique behavioral aspects of bat flight maneuverability.

• Journal of Digital Convergence
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• v.11 no.7
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• pp.59-66
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• 2013

Insurance has been preferential treatment than other financial products for risk ensure as a original function in tax law. However, the recent insurance products is being released in a variety of ways combined with investment and savings, as well as risk ensure. In addition, as the insurer's sales approach including to tax avoidance, tax saving strategies, tax policy associated with the tax-free savings-type insurance has been criticized. The government amended Article 25 of the Enforcement Decree of the Income Tax Act 2013 in order to prevent tax avoidance and equity among other financial instruments, but there are still many problems exist. this study looks for the validity of the tax policies of savings-type insurance In terms of the Enforcement Decree of the Income Tax Act as amended in 2013, and derived for ways to improve.

• Progress in Medical Physics
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• v.14 no.4
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• pp.211-217
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• 2003

The Principal component analysis (PCA) is a well-known data analysis method that is useful in linear feature extraction and data compression. The PCA is a linear transformation that applies an orthogonal rotation to the original data, so as to maximize the retained variance. PCA is a classical technique for obtaining an optimal overall mapping of linearly dependent patterns of correlation between variables (e.g. neurons). PCA provides, in the mean-squared error sense, an optimal linear mapping of the signals which are spread across a group of variables. These signals are concentrated into the first few components, while the noise, i.e. variance which is uncorrelated across variables, is sequestered in the remaining components. PCA has been used extensively to resolve temporal patterns in neurophysiological recordings. Because the retinal signal is stochastic process, PCA can be used to identify the retinal spikes. With excised rabbit eye, retina was isolated. A piece of retina was attached with the ganglion cell side to the surface of the microelectrode array (MEA). The MEA consisted of glass plate with 60 substrate integrated and insulated golden connection lanes terminating in an 8${\times}$8 array (spacing 200 $\mu$m, electrode diameter 30 $\mu$m) in the center of the plate. The MEA 60 system was used for the recording of retinal ganglion cell activity. The action potentials of each channel were sorted by off­line analysis tool. Spikes were detected with a threshold criterion and sorted according to their principal component composition. The first (PC1) and second principal component values (PC2) were calculated using all the waveforms of the each channel and all n time points in the waveform, where several clusters could be separated clearly in two dimension. We verified that PCA-based waveform detection was effective as an initial approach for spike sorting method.

• Monthly Duck's Village
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• v.62 no.8
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• pp.78-80
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• 2008

바야흐로 복날의 계절, 여름! 대표 보양식으로 손꼽히는 것은 닭과 오리! 복날 닭 소비량은 평소보다 50% 이상 급증한다고. 또한 오리 역시 최근 보양식으로 새롭게 뜨고 있는데... 가만히 앉아만 있어도 땀이 줄줄 흐르는 무더운 여름! 지친 체력을 위해 보양식으로 챙겨 먹는 닭과 오리, 과연 그 영양학적 가치는 어느 정도 일까? 청나라의 여황제로 중국전체를 호령했던 서태후도 오리고기를 즐겨 먹었다고... 역사가 인정한 절세 미녀 양귀비, 중국대륙을 호령한 청나라 여황제 서태후. 중국의 역사에서 가장 유명한 여인들인 이 둘에게 천년의 세월을 뛰어넘는 공통점이 있다? 그것은 바로 닭과 오리 즉, 가금류를 즐겨 먹었다는 것. 양귀비가 자신의 아름다운 피부를 위해 잊지 않고 챙겨먹었던 음식이 닭고기이다. 특히 콜라겐이 풍부한 닭날개를 가장 선호했다고... 또 대단한 정력가이자 미식가로 알려진 여걸 서태후는 오리고기를 즐겨 먹었다. 이렇게 두 여인이 사랑한 닭과 오리요리. 그 비밀을 밝혀본다.