• Title/Summary/Keyword: 지방세

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내분비 기관으로서의 지방 - 첫번째 이야기 - 환경독성물질의 표적

  • Czech Michael P.
    • The Monthly Diabetes
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    • s.135
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    • pp.76-77
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    • 2001
  • 사람 모두가 보유하고 있으며, 음식을 먹고 열량을 섭취함을 통해 얻어지는 지방은 우리가 생각하는 것 이상으로 많은 기능을 가지고 있다. 지방은 우리 몸 안에서 작은 덩어리 형태로 결체조직에 위치하고 있으며, 정상적인 성인은 신체의 약 15$\~$20$\%$가 지방세포로, 이를 열량으로 환산하면 100,000$\~$200,000Kcal정도가 된다. 열량저장고로서 지방의 특징은 매우 독특하여, 만일 체내의 모든 열량이 지방이 아닌 글리코겐 형태로 저장되어야 한다면 사람의 몸은 약2배 정도로 커져야 할 것이다.

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미국 ESCO산업의 역사적 수행: NAESCO프로젝트 데이터베이스의 성과 (상)

  • Goldman C.A.;Juergens P.;Fowlie M.;Osborn J.;Kawamoto K.;E.Singer Terry
    • The Magazine for Energy Service Companies
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    • s.11
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    • pp.70-77
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    • 2001
  • 이 연구는 미국의 ESCO에 의하여 개발된 800개 가량의 데이터베이스를 바탕으로 작성된 것이다. 이 프로젝트들은 누적 투자액이 14억달러에 달하는 에너지 효율 프로젝트를 대표하며 공공연히 이용할 수 있는 ESCO사업의 가장 포괄적인 역사적인 ''스냅 사진''들이다. 우리들은 ESCO프로젝트의 지리적 배분에 대한 정보를 제공하고 시간이 거듭될수록 다양한 분야에서 ESCO들에 의해 행해지는 프로젝트 개발 활동을 분석하며 견적 대비 실제의 입증된 에너지 절감효과를 분석했다. 우리는 또한 다양한 시장 분야(예를 들면, 프로젝트 비용, 건축면적 등)에서의 핵심적인 프로젝트의 특징을 요약하며 이들 프로젝트들을 개발함에 있어서 ESCO들이 의존하는 다양한 형태의 에너지설비 프로그램의 범위에 대하여 논의한다. 우리는 또한 연구로부터 주요한 몇 가지의 정책의 연관에 대하여 언급한다; (1) 중요한 민간 부문의 에너지 효율 활동이 있는 시장, (2) 민간 부문의 활동의 추세와 공공의 목적 또는 지방세 납세자 기금 프로그램과의 관계

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A Study on the Financial Evaluation of the Local Government in Chungbuk Province (광역지방자치단체의 재정 건정성 분석 : 충북을 대상으로)

  • Jeong, Ki-Man;Choi, Eun-Jeong
    • Proceedings of the KAIS Fall Conference
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    • 2010.05b
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    • pp.1025-1028
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    • 2010
  • 본 연구의 목적은 충북 지방재정의 실태를 검토하고 운영에 따른 재정건전성을 여러 가지 지표를 통하여 분석하며, 이에 근거하여 충북 지방재정의 문제점을 도출하고 개선방안을 제시하는 것이다. 연구 목적을 달성하기 위하여 행정안전부 및 행정자치부, 각 광역자치단체 등에서 2004년부터 2009까지의 자료를 구하여 재정지표 분석 제도의 틀에 따라 분석하였다. 전체적으로 보아 세입 부문을 보면 충북의 재정자립도와 자주도는 도 평균 대비 우수한 편이다. 주민 1인당 세외수입은 상대적으로 많으나 1인당 자체수입액 및 지방세부담액은 상당한 수준으로 낮다. 세출부문을 나타내는 경상경비 비율은 매우 양호하나 세입 세출 균형 측면에서는 불균형을 나타내고 있다. 이는 기본 경비는 타 도에 비해 적게 사용하고 있어 효율적인 반면, 주민 1인당 주민세 부담액이 매우 낮기 때문이다. 이러한 사실에 기초한 재정건전성 방안을 연구할 필요가 있다.

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A Study on the Development of Tax Support System in Local Tax Law for Venture Company (우리 나라 벤처기업 조세지원제도의 개선방안에 관한 연구 : 창업(벤처)중소기업 관련 지방세감면을 중심으로)

  • Lee, In-Jae;Roh, Hyun-Sub;Jang, Seok-Oh
    • Management & Information Systems Review
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    • v.8
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    • pp.129-146
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    • 2002
  • This study reviews an overview of the current tax support system in Local Tax Law for venture company. And this study provides the directions for developing tax support system in Local Tax Law related policy for the venture company in Korea. The tax authority provides a supporting directions of venture company in three ways: a financing viewpoint, a technical and manpower viewpoint, and the location viewpoint. And the supporting system for venture company is devide into tax support system through tax laws and support system through other law. The requirements of receiving tax supporting for venture company in Local Tax Law are a venture company, a small and medium company, a newly starting firm, and so forth. To mitigate the restriction imposed by the current tax law on venture company encourage venture activities in Korea.

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Multiple Oral Lipomas of the Tongue: Case Report (혀에 발생한 다발성 지방종)

  • Lee, Kyung-Eun;Ko, Seung-O;Byun, Jin-seok;Suh, Bong-Jik
    • Journal of Oral Medicine and Pain
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    • v.37 no.3
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    • pp.141-146
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    • 2012
  • Lipoma is a benign tumor composed of mature adipocytes and the most common soft tissue mesenchymal neoplasm but relatively rare in the oral cavity. Lipoma of the tongue is uncommon and especially multiple lipomas are quite rare and only several cases of those were reported. We describe an unusual case of multiple lipomas of the tongue.

Pro-apoptotic and Anti-adipogenic Effects of Proso Millet (Panicum miliaceum) Grains on 3T3-L1 Preadipocytes (기장(Panicum miliaceum)의 마우스 3T3-L1 세포에 대한 에폽토시스 유발 및 지방세포형성 억제 효능)

  • Jun, Do Youn;Lee, Ji Young;Han, Cho Rong;Kim, Kwan-Pil;Seo, Myung Chul;Nam, Min Hee;Kim, Young Ho
    • Journal of Life Science
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    • v.24 no.5
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    • pp.505-514
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    • 2014
  • To examine the anti-obese activity of miscellaneous cereal grains, 80% ethanol extracts from eight selected miscellaneous cereal grains were compared for their cytotoxic effects on 3T3-L1 murine preadipocytes. The ethanol extract of proso millet exhibited the highest cytotoxicity. Further fractionation of the ethanol extract with methylene chloride, ethyl acetate, and n-butanol showed that the cytotoxicity of the ethanol extract was mainly partitioned into the butanol fraction. As compared with differentiated mature adipocytes, 3T3-L1 preadipocytes were more susceptible to the cyctotoxicity of the butanol fraction. When each organic solvent fraction (25 ${\mu}g/ml$) was added during the differentiation period for 6 days, the cell viability was not affected significantly except for the butanol fraction, but the intracellular lipid accumulation declined to a level of 81.5%~50.3% of the control. The Oil Red O staining data also demonstrated that the ethanol extract as well as the butanol fraction could inhibit the differentiation of 3T3-L1 preadipocytes into mature adipocytes. The presence of the butanol extract during the induced adipocytic differentiation also resulted in a significant reduction in the expression levels of critical adipogenesis mediators $(C/EBP{\alpha}$, $PPAR{\gamma}$, aP2, and LPL) to a barely detectable or undetectable level and the cells retained the fibroblast-like morphology of 3T3-L1. In 3T3-L1 cells, the cytotoxicity of the butanol fraction (50-100 ${\mu}g/ml$) was accompanied by mitochondrial membrane potential (${\Delta}{\psi}m$) loss, caspase-3 activation, and PARP degradation. Taken together, these results indicate that proso millet grains possess pro-apoptotic and anti-adipocytic activities toward adipocytes, which can be applicable to prevention of obesity.

Comparative Analysis on Anti-aging, Anti-adipogenesis, and Anti-tumor Effects of Green Tea Polyphenol Epigallocatechin-3-gallate (녹차의 폴리페놀류인 에피갈로카테킨-3-갈레이트에 의한 항노화, 항비만 및 항암효과에 대한 비교 분석)

  • Lim, Eun-Ji;Kim, Min-Jae;Kim, Hyeon-Ji;Lee, Sung-Ho;Jeon, Byeong-Gyun
    • Journal of Life Science
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    • v.28 no.10
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    • pp.1201-1211
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    • 2018
  • The study compared the anti-aging, anti-adipogenesis, and anti-tumor effects of epigallocatechin-3- gallate (EGCG) in various cancer cell lines (SNU-601, MKN74, AGS, MCF-7, U87-MG, and A-549) and normal cell lines (MRC-5 fibroblasts, dental tissue-derived mesenchymal stem cells [DSC], and 3T3-L1 pro-adipocytes). Half inhibitory concentration ($IC_{50}$) values were significantly (p<0.05) higher in normal cell lines (~50 uM), when compared to that in cancer cell lines (~10 uM). For anti-aging effects, MRC-5 and DSC were exposed to 10 uM EGCG for up to five passages that did not display any growth arrest. Population doubling time and senescence-related ${\beta}-galactosidase$ ($SA-{\beta}-gal$) activity in treated cells were similar to untreated cells. For anti-adipogenic effects, mouse 3T3-L1 pre-adipocytes were induced to adipocytes in an adipogenic differentiation medium containing 10 uM EGCG, but adipogenesis in 3T3-L1 cells was not inhibited by EGCG treatment. For anti-tumor effects, the cancer cell lines were treated with 10 uM EGCG. PDT was significantly (p<0.05) increased in EGCG-treated SNU-601, AGS, MCF-7, and U87-MG cancer cell lines, except in MKN74 and A-549. The level of telomerase activity and cell migration capacity were significantly (p<0.05) reduced, while $SA-{\beta}-gal$ activity was highly up-regulated in EGCG treated-cancer cell lines, when compared to that in untreated cancer cell lines. Our results have demonstrated that EGCG treatment induces anti-tumor effects more efficiently as noted by decreased cell proliferation, cell migration, telomerase activity, and increased $SA-{\beta}-gal$ activity than inducing anti-aging and anti-adipogenesis. Therefore, EGCG at a specific concentration can be considered for a potential anti-tumor drug.

Anti-obesity effect of Amomum taso-ko ethanol extract in 3T3-L1 adipocytes (3T3-L1 지방세포에서 초과 에탄올 추출물의 항비만 효과)

  • Lee, Jung A;Park, Young Jin;Jeong, Wonsik;Hong, Seong Su;Ahn, Eun-Kyung
    • Journal of Applied Biological Chemistry
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    • v.60 no.1
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    • pp.23-28
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    • 2017
  • Amomum tsao-ko used as a traditional oriental herbal medicine, is indigenous to several Asia countries. In this study, we investigated anti-obesity activity of the ethanol extract of Amomum Taso-ko (A. tsao-ko). The ethanol extract of A. tsao-ko inhibited adipocyte differentiation using Oil Red O assay in 3T3-L1 cells. Inhibitory effect of the ethanol extract of A. tsao-ko on adipogenesis was modulated by down-regulation adipogenic transcriptional factor such as peroxisome proliferator-activated receptor ${\gamma}$ ($PPAR{\gamma}$), CCAAT-enhancer-binding protein ${\alpha}$ ($C/EBP{\alpha}$) and suppressed expression of fatty acid synthase, aP2, and resistin. We demonstrated that A. tsao-ko significantly inhibited adipogenesis and reduced $PPAR{\gamma}$ and $C/EBP{\alpha}$ expression in a dose-dependent manner. These results suggest that A. tsao-ko has an anti-obesity effect by inhibition of adipogenic transcription factor and adipocyte-specific genes in 3T3-L1 cells.

Inhibitory Effects and Molecular Mechanism of Adipocyte Differentiation by Rosae laevigata Fructus Ethanol Extracs (금앵자 에탄올 추출물에 의한 3T3-L1 지방세포의 분화억제 효과와 그 메커니즘 규명)

  • Jeong, Hyun Young;Jeong, In Kyo;Nam, So Yeon;Yun, Hee Jung;Kim, Byung Woo;Kwon, Hyun Ju
    • Microbiology and Biotechnology Letters
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    • v.44 no.1
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    • pp.89-97
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    • 2016
  • Obesity is caused by excess accumulation of body fat and contributes to various pathological disorders such as diabetes, hypertension, cardiovascular disease, and cancer. In this study, we investigated the effect of a 30% ethanol extract of Fructus Rosae laevigata (RLE) on adipogenesis in 3T3-L1 adipocytes, measured by triglyceride accumulation and expression of adipogenesis-related transcription factors during differentiation of pre-adipocytes into adipocytes. RLE decreased the intracellular triglyceride contents (assessed by Oil Red-O staining) in a dose-dependent manner. It also downregulated the expression of adipogenic transcription factors and inhibited cell proliferation during the mitotic clonal expansion phase of adipocyte differentiation by inducing G1 phase arrest. We investigated the alterations in the levels of G1 phase arrest-related proteins. The expression of p21 protein significantly increased, while the levels of Cyclin E, Cdk2, and phospho-Rb decreased in a dose-dependent manner in 3T3-L1 cells treated with RLE. These results suggest that RLE inhibits the differentiation of 3T3-L1 adipocytes by suppressing the expression of adipogenic transcription factors and inducing G1 phase arrest in the early stages of adipocyte differentiation.

The Relationship between Cerebrovascular Mortality and Community Health Indicators in Gangwon-do (강원도의 뇌혈관질환 사망과 지역사회 건강 지표와 관련성)

  • Sim, Jeoung-Ha;Son, Mi-A
    • Journal of agricultural medicine and community health
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    • v.34 no.1
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    • pp.1-12
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    • 2009
  • Objectives: The aim of this study was to characterize the community health indicators affecting standardized mortality rate of cerebrovascular diseases(CVD) and to identify the relationship between CVD mortality and community health indicators in Gangwon-do. Methods: The community health indicators included material deprivation index, medical resource, rates of road pavement and local tax. CVD mortality and the material deprivation index were calculated in the registered death data and the 2000 census which were obtained from the Korean National Statistics Office. The community health indicators were measured using 2001 statistical year book of Ganwon-do. Data were analyzed by using Excel 2003, SAS 9.1. CVD mortality and material deprivation index were visualized by Arcview 9.1. Results: CVD mortality varied by region and sex in Gangwon-do. The highest CVD mortality in male and female were noted at Goseong-gun, the lowest CVD mortality in male was at Yangyang-gun as it of female at Pyeongchang-gun. In Taebaek city where material deprivation index was also the highest; in Pyeongchang-gun was the lowest. Also the higher material deprivation index in some regions was the higher CVD mortality was. CVD mortality was not related with community health indicators. Conclusions: The results showed the regional difference of mortality of CVD among counties and cities in Gangwon-do. It is recommended that other community health indicators besides material deprivation index, road pavement rate, medical resources and local tax affecting CVD mortality need to be considered to improve the preventive strategies.