• Applied Microscopy
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• v.18 no.1
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• pp.92-102
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• 1988

The ototoxic effects of salicylate on the ultrastructure of spiral ganglion cells were examined. Sodium salicylate($50{\sim}60\/kg$ body weight, once a day for 7 days) were injected subcutaneously to $5{\sim}6$ week-old fifteen Sprague-Dawley rats. Animals were sacrificed 24 hours (group 1), 6 weeks (group 2) or 10 weeks (group 3) after the last injection. In group 1 animals, distention of membranous cisternae was found in the cytoplasm of ganglion cells, satellite cells and Schwann cells in which enlargement or multicystic cytosome formation of the mitochondria were shown. In group 2 animals, membranous cisternae became larger or fused to form larger vacuoles or cysts. Shrinkage of spiral ganglion cell cytoplasm and loosening of myelin sheath were seen. In group 3 animals, extensive swelling or loss of nerve fibers were shown along with the folding or partial loss of myelin sheath which caused leakage of ganglion cell cytoplasm. It was concluded that the ototoxicity of salicy-late caused the ultrastructral changes of the spiral ganglion cells which became more severe in group 2 and 3 animals. The possibility of retrograde degeneration following the sensory cell changes was suggested.

• Progress in Medical Physics
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• v.15 no.4
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• pp.228-236
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• 2004

Retinal ganglion cells transmit visual scene as an action potential to visual cortex through optic nerve. Conventional recording method using single intra- or extra-cellular electrode enables us to understand the response of specific neuron on specific time. Therefore, it is not possible to determine how the nerve impulses in the population of retinal ganglion cells collectively encode the visual stimulus with conventional recording. This requires recording the simultaneous electrical signals of many neurons. Recent advances in multi-electrode recording have brought us closer to understanding how visual information is encoded by population of retinal ganglion cells. We examined how ganglion cells act together to encode a visual scene with multi-electrode array (MEA). With light stimulation (on duration: 2 sec, off duration: 5 sec) generated on a color monitor driven by custom-made software, we isolated three functional types of ganglion cell activities; ON (35.0$\pm$4.4%), OFF (31.4$\pm$1.9%), and ON/OFF cells (34.6$\pm$5.3%) (Total number of retinal pieces = 8). We observed that nearby neurons often fire action potential near synchrony (< 1 ms). And this narrow correlation is seen among cells within a cluster which is made of 6～8 cells. As there are many more synchronized firing patterns than ganglion cells, such a distributed code might allow the retina to compress a large number of distinct visual messages into a small number of ganglion cells.

• Journal of Navigation and Port Research
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• v.43 no.4
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• pp.264-272
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• 2019

In this study, the rate of return on investment used as a proxy variable for the entity's value and financial structure (liability ratio) is related to positive balance. This is consistent with the Static Tradeoff Theory (STT) that the entity's value and financial structure are related to a positive balance because the capital expense of a debt (tax-saving effects) that is less than its equity cost before it is in financial difficulty. Also, operating profitability (EBITDA/Sales), investment safety, total asset growth, net working capital and depreciation expenses are related to negative (-) with financial structure (liability ratio). This is the result of an analysis consistent with the Pecking Order Theory (POT). Fuel costs, borrowing, total asset turnover, financial costs, and tangible asset ratios have a significant positive relationship with the debt ratio. This is consistent with the agency theory and confirms that excessive chartering expenses, such as the bankrupt H company, are the main factors that pressure the financial structure of Korean ocean carriers.

• Progress in Medical Physics
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• v.19 no.1
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• pp.73-79
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• 2008

Retinal prosthesis is regarded as the most feasible method for the blind caused by retinal diseases such as retinitis pigmentosa (RP) or age related macular degeneration (AMD). Recently Korean consortium launched for developing retinal prosthesis. One of the prerequisites for the success of retinal prosthesis is the optimization of the electrical stimuli applied through the prosthesis. Since electrical characteristics of degenerate retina are expected to differ from those of normal retina, we performed voltage stimulation experiment both in normal and degenerate retina to provide a guideline for the optimization of electrical stimulation for the upcoming prosthesis. After isolation of retina, retinal patch was attached with the ganglion cell side facing the surface of microelectrode arrays (MEA). $8{\times}8$ grid layout MEA (electrode diameter: $30{\mu}m$, electrode spacing: $200{\mu}m$, and impedance: $50k{\Omega}$ at 1 kHz) was used to record in-vitro retinal ganglion cell activity. Mono-polar electrical stimulation was applied through one of the 60 MEA channel, and the remaining channels were used for recording. The electrical stimulus was a constant voltage, charge-balanced biphasic, anodic-first square wave pulse without interphase delay, and 50 trains of pulse was applied with a period of 2 sec. Different electrical stimuli were applied. First, pulse amplitude was varied (voltage: $0.5{\sim}3.0V$). Second, pulse duration was varied $(100{\sim}1,200{\mu}s)$. Evoked responses were analyzed by PSTH from averaged data with 50 trials. Charge density was calculated with Ohm's and Coulomb's law. In normal retina, by varying the pulse amplitude from 0.5 to 3V with fixed duration of $500{\mu}s$, the threshold level for reliable ganglion cell response was found at 1.5V. The calculated threshold of charge density was $2.123mC/cm^2$. By varying the pulse duration from 100 to $1,200{\mu}s$ with fixed amplitude of 2V, the threshold level was found at $300{\mu}s$. The calculated threhold of charge density was $1.698mC/cm^2$. Even after the block of ON-pathway with L-(1)-2-amino-4-phosphonobutyric acid (APB), electrical stimulus evoked ganglion cell activities. In this APB-induced degenerate retina, by varying the pulse duration from 100 to $1200{\mu}s$ with fixed voltage of 2 V, the threshold level was found at $300{\mu}s$, which is the same with normal retina. More experiment with APB-induced degenerate retina is needed to make a clear comparison of threshold of charge density between normal and degenerate retina.

• The Journal of Small Business Innovation
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• v.20 no.1
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• pp.1-18
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• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• Journal of The Korean Ophthalmological Society
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• v.58 no.3
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• pp.321-326
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• 2017

Purpose To identify the correspondence between the central sensitivity of several visual field (VF) tests and ganglion cell inner plexiform layer (GC-IPL) thickness in early glaucoma patients with parafoveal scotoma. Methods Fifty-seven eyes from 57 patients with glaucomatous optic neuropathy and parafoveal scotoma were analyzed using the standard automated perimetry (SAP) C10-2 test, the SAP C24-2 test, and the frequency doubling technology perimetry (FDT) C24-2 test. The correlation between the VF central sensitivity and the GC-IPL thickness from macular scans via optical coherence tomography was analyzed. Results The central sensitivity was $27.51{\pm}5.43dB$, $27.39{\pm}5.05dB$, and $22.09{\pm}5.08dB$ for SAP C24-2, SAP C10-2, and FDT C24-2, respectively. Mean GC-IPL thickness was $70.2{\pm}8.5{\mu}m$. Using regression analysis, the value of log $R^2$ between the logarithmic central sensitivity and GC-IPL thickness was 0.498, and the linear $R^2$ between the antilogarithmic central sensitivity and GC-IPL thickness in SAP C10-2 was 0.486, and both were statistically significant (p < 0.05). This relationship was stronger in early glaucoma patients compared to late glaucoma patients using SAP C10-2. Conclusions The structure-function relationship between GC-IPL thickness and central sensitivity was better with SAP C10-2, especially in early glaucoma patients, compared to other VF modalities.

• Journal of the Daesoon Academy of Sciences
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• v.45
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• pp.37-67
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• 2023

This paper aims to examine the loyalty and filial piety pursued by Taoists, focusing on the concept of loyalty and loyalty shown in Wenchang Filial Piety Classic and General Collection of Jingming on Loyalty and Filial Piety. After the Han Dynasty, the concept of loyalty and filial piety became the representative virtues that led the country and society to follow the ideology of Confucius as the dominant ideology. This applied to everyone from emperor to each individual. Taoism had different reasons for promoting the concept of loyalty and filial piety and these even varied from sect to sect, but generally, Taoism could also be said to emphasize loyalty and filial piety. Depending on the sect of Taoism, filial piety might be valued on its own or filial piety might be valued in conjunction with loyalty. In particular, defining Taoism was criticized for "forgetting the desirable behavior required in the human network of the world and severing relationships with various objects encountered in life." In this respect, the concept of loyalty and filial piety in General Collection of Jingming on Loyalty and Filial Piety, could be observed to emphasize 'filial piety' in conjunction with 'loyalty', and this shows the influence of Confucius' concept of loyalty and filial piety. At the same time, this shows the concept of loyalty and filial piety as reimagined by Taoism. The most fundamental aim of Taoism is to pursue immortality. However, as a prerequisite for becoming such a god, loyalty and filial piety, were practiced alongside 'gentleness' and 'humanity and trustworthiness.' Here, the Taoist emphasis on 'loyalty and filial piety', 'gentleness', and 'humanity and trustworthiness' is essentially the same as in Neo-Confucianism. However, seeking to become an immortal through these values represents a motivation that is different from Neo-Confucians who denied the pursuit of immortality. In this paper, loyalty and filial piety as understood and practiced by Neo-Confucian scholars will be compared with the same concepts in the Taoist context and the findings will be summarized via three categories. First, in the Taoist model longevity and the pursuit of immortality are seen as being closely related to filial piety. The reason why achieving longevity and pursuing immortality was considered closely related to filial piety is because this is a modified and enhanced reimagining of the Neo-Confucianist concept of loyalty and filial piety. The other is that Taoism's concept of loyalty and filial piety is richly supplemented with content about 'interactions between heaven and humankind.' When filial piety is practiced in this context, the principle of responding to the gods of heaven and earth is emphasized. At the same time, Taoism presents consequences for insufficient filial piety to parents or insufficient loyal to the king; disasters will be brought down by heaven. Finally, it is argued that the practice filial piety is necessary and should extend not only to parents to all phenomena in the world without distinguishing based on one's degree of intimacy to those phenomena.