• Journal of Gastric Cancer
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• v.24 no.3
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• pp.257-266
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• 2024

Purpose: We conducted a randomized prospective trial (KLASS-07 trial) to compare laparoscopy-assisted distal gastrectomy (LADG) and totally laparoscopic distal gastrectomy (TLDG) for gastric cancer. In this interim report, we describe short-term results in terms of morbidity and mortality. Methods and Methods: The sample size was 442 participants. At the time of the interim analysis, 314 patients were enrolled and randomized. After excluding patients who did not undergo planned surgeries, we performed a modified per-protocol analysis of 151 and 145 patients in the LADG and TLDG groups, respectively. Results: The baseline characteristics, including comorbidity status, did not differ between the LADG and TLDG groups. Blood loss was somewhat higher in the LADG group, but statistical significance was not attained (76.76±72.63 vs. 62.91±65.68 mL; P=0.087). Neither the required transfusion level nor the operation or reconstruction time differed between the 2 groups. The mini-laparotomy incision in the LADG group was significantly longer than the extended umbilical incision required for specimen removal in the TLDG group (4.79±0.82 vs. 3.89±0.83 cm; P<0.001). There were no between-group differences in the time to solid food intake, hospital stay, pain score, or complications within 30 days postoperatively. No mortality was observed in either group. Conclusions: Short-term morbidity and mortality rates did not differ between the LADG and TLDG groups. The KLASS-07 trial is currently underway.

• Journal of The Korean Society of Integrative Medicine
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• v.12 no.3
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• pp.37-47
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• 2024

Purpose : Cancer survivors often suffer from postoperative sequelae. the diagnosing and provision of manual therapy using spiral taping significantly improves the quality of life of cancer patients. The aim of this case study is to investigate the immediate effects of spiral taping on pain, range of motion (ROM), chemotherapy-induced peripheral neuropathy (CIPN), and lymphedema following breast cancer surgery. Methods : The taping techniques were performed as follows by spiral taping. The measurements were taken before, in the middle, and after taping using a mobile phone camera, tape measure, and a numerical rating score (NRS). The evaluation employed a single-group pre-post design based on a primitive experimental design. Results : Out of four patients, all four exhibited Reverse circle flow energy (RCFE), Passive cervical right (Rt) rotation test, anterior-posterior movement pattern, nerve type (+), cold energy (CE), sangcho acupuncture point, blood clot, hwal point. Comparing before and after treatment, almost all values were reduced to zero after treatment in terms of pain complaints. The lack of range of motion (ROM) caused by the shortened tissue after surgery did not increase. The range of motion (ROM) lost due to pain returned to normal. The circumference of lymphedema did not show a tendency. The symptoms of CIPN improved. Conclusion : There was a significant change in joint range of motion, with pain decreasing, but there were structural limitations in the tissue due to total resection, and the chemotherapy-induced peripheral neuropathy scale. It was effectively treated surgical site pain, axillary membrane syndrome-induced pain, and unexplained pain. While there was a treatment effect for lymphedema in the evaluation of circumference values, there was no significant change in circumference. There was a significant effect on chemotherapy-induced peripheral neuropathy, particularly in treating numbness in the feet, which is a side effect of TC anticancer drugs. This case study found that spiral balance taping provides a rapid therapeutic effect for most side effects in patients who have undergone total breast cancer resection. However, the generalization is limited due to the small sample size, and further research is needed to determine the extent to which the effects of one treatment are maintained.

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

• Journal of the Korean Magnetics Society
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• v.19 no.5
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• pp.180-185
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• 2009

Fe$_3$O$_4$ particles, prepared by a sol-gel method, were examined for their structural characteristic, particle shapes and sizes, and their magnetic properties. Two different chemical compositions (using a mol rate Fe$^{2+}$/Fe$^{3+}$ = 1/2 and only Fe$^{2+}$) and 2-methoxyethanol were used for making proper solutions. And the solutions were refluxed and dry in a dry oven and the samples were fired at 200$\sim$600$^{\circ}C$ in the N$_2$ atmosphere. The formation of single-phased spinel ferrite powders was identified with the X-ray diffraction measurement as they were fired at above 250$^{\circ}C$. The result of scanning electron microscopy measurement showed the increase of annealing temperature yielded the particle size increased. The magnetic transition was observed using the Mossbaur spectroscopy measurement. As the ferrite, prepared with the chemical composition (Fe$^{2+}$/Fe$^{3+}$ = 1/2), was fired at 250$^{\circ}C$, 78% of the ferrite had a ferrimagnetic property and 22% of the ferrite was non-magnetic. In case of preparing the sample with only Fe$^{2+}$ and annealed at 200$^{\circ}C$, it had a single phased spinel structure but its particle size was too small to be ferrimagnetic. The annealing temperature above 250$^{\circ}C$ made powders a spinel structure regardless of the preparation method. They had a typical soft magnetic property and their saturation magnetization and coercivity became larger as the annealing temperature increased.

• Science of Emotion and Sensibility
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• v.15 no.2
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• pp.259-268
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• 2012

In a P300-based concealed information test (P300 CIT), the result of the test is greatly affected by the value of the probe stimulus. With a probe stimulus of low value, the detection rate decreases. The aim of this study was to determine whether the pupil-based concealed information test (Pupil CIT) could be used in addition to the P300 CIT for the probes of low value. Participants were told to choose one card from a deck of five cards (space 2, 3, 4, 5, 6), Then a P300 CIT and a Pupil CIT for the selected card were administered. P300s were measured at 3 scalp sites (Fz, Cz, and Pz), and the pupil sizes of left and right eyes were recorded. The P300 amplitude measured at Fz, Cz, and Pz was significantly different between the probe and irrelevant stimuli. And, in the Pupil CIT, the pupil size was also different between the two stimuli for both eyes. The detection rates of the P300 CIT were 44% at Fz and Cz sites and 36% at Pz site. And the detection rates of the Pupil CIT were 52% for the left eye and 60% for the right eye. There is a trend that the detection rate of the Pupil CIT was higher than that of the P300 CIT, but the difference didn't reach significance partly because of the relatively small sample size. The correlation between the decision based on the P300 CIT and that based on the Pupil CIT was not significant. As a conclusion, it is recommended to use a Pupil CIT instead of a P300 CIT when the value of the probe is low. And a combination of the measures may be superior to either one of them in detection rate.

• Korean Journal of Veterinary Research
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• v.5 no.1
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• pp.97-123
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• 1965

Observations were made on the blood picture of total 196 heads of healthy Korean cattles, including 98 males and females in the purpose of determination of blood chemical values and their sex differences and seasonal variations during one year period from December, 1963 to November, 1964. The blood sampling were scheduled by random in four different seasons and the sample size of both sex included in each season were designated to be same size. The ranges, averages or mean values of the blood glucose, total serum protein, serum globulin, serum albumin, total non-protein nitrogen, blood urea nitrogn, total serum cholesterol, serum inorganic phosphorus and serum calcium were determined in this studies and their respective standard deviation, standard error of means, sex differences and seasonal variations were as follows. 1. The blood glucose values for the male ranged from 32.8 to 70.0 mg/100cc. with a mean of $49.781{\pm}0.823mg/100cc$; for the female the range was 32.0 to 64.0mg/100cc. with a mean of $47.235{\pm}0.782mg/100cc$. Sex difference showed significant at 5% level and seasonal variation was highly significant at 1% level. 2. The total serum protein values for the male ranged from 5.61 to 8.83 gm/100cc with a. mean of $7.366{\pm}0.062gm/100cc$; for the female ranged from 5.53 to 8. 43 gm/100cc. with a mean of $6.832{\pm}0.063gm/100cc$. Sex difference and seasonal variation was not significant. 3. The serum globulin values for the male ranged from 2.97 to 4.78 gm/100cc. with a mean of $3.961{\pm}0.039gm/100cc$.; for the female ranged from 2.87 to 4.41 gm/100cc. with a mean of $3.699{\pm}0.037gm/100cc$. Sex difference showed highly significant at 1% level and seasonal variation was not significant. 4. The serum albumin values for the male ranged from 2.58 to 4.21 gm/100cc. with a mean of $3.405{\pm}0.029gm/100cc$.; for the female ranged from 2.39 to 4.10 gm/100cc. with a mean of $3.204{\pm}0.031gm/100cc$. Sex difference showed highly significant at 1% level and seasonal variation was not significant. 5. The total non-protein nitrogan values for the male ranged from 19.1 to 44.8 gm/100cc. with a mean of $31.166{\pm}0.582mg/100cc$.; for the female the range was 15.2 to 50.5 mg/100cc. with a mean of $28.89.6{\pm}0.673mg/100cc$. Sex difference showed significant at 5% level and seasonal variation was highly significant at 1 % level. 6. The blood urea nitrogen values for the male ranged from 6.4 to 28.3 mg/100cc. with a mean of $13.371{\pm}0.466mg/100cc$.; for the female the range, was 6.0 to 26.9 mg/100cc. with a mean of $13.631{\pm}0.321mg/100cc$. Sex difference was not significant and seasonal variation showed highly significant at 1 % level. 7. The total serum cholesterol values for the male ranged from 60.0 to 238.6 mg/100cc. with a mean of $140.897{\pm}2.826mg/100cc$.; for the female ranged from 50.0 to 243.0 mg/100cc. with a mean of $124.840{\pm}3.553mg/100cc$. Sex difference and seasonal variation showed highly significant at 1% level. 8. The serum inorganic phosphorus values for the male ranged from 3.5 to 7.8 mg/100cc. with a mean of $5.426{\pm}0.096mg/100cc$.; for the female ranged from 3.1 to 8.8 mg/100cc. with a mean of $5.570{\pm}0.128mg/100cc$. Sex difference and seasonal variation showed no significant. 9. The serum calcium values for the male ranged from 7.8 to 12.8 mg/100cc. with a mean of $10.761{\pm}0.102mg/100cc$.; for the female ranged from 8.0 to 13.0 mg/100cc. with a mean of 10. $756{\pm}0.097mg/100cc$. Sex difference was not significant and seasonal variation showed highly significant at 1% level. 10. The age of test group ranged from 2 years to 6 years in both sex and the averageage were, $4.45{\pm}0.114$ years in male and $4.50{\pm}0116$ years in female. Sex difference and seasonal variation of age were not found to be significant.

• Korean Journal of Veterinary Research
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• v.5 no.1
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• pp.61-96
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• 1965

Observations were made on the blood picture of total 196 heads of healthy Korean cattles, including 98 males and 98 females in the purpose of determination of hematological values and its sex difference, and seasonal variations during one year period from December 1963 to November 1964. The blood sampling were scheduled by random in four different seasons and the sample size of both sex included in each season were designated to be same size. The ranges, averages or mean values of the erythrocytes, hemoglobin, hematocrit, mean corpuscular hemoglobin concentration, total white blood cell count and differential count were determined in this studies and their respective standard deviation, standard error of means, sex defferences and seasonal variations were as follows; 1. The erythrocyte count of male showed a range of $5.0{\times}10^6/c.mm$ to $8.75{\times}10^6/c.mm$ with a mean of $6.5{\pm}0.096{\times}10^6/c.mm$. Female showed a range of $5.0{\times}10^6/c.mm$ to $8.30{\times}10^6/c.mm$, with a mean of 6. $131{\pm}0.078{\times}10^6/c.mm$. There was a highly significant sex difference and seasomal variation was not found to be significant. 2. The hemoglobin value of male showed a range of 9.0g/100cc. to 14.5g/100cc. with a mean of $11.074{\pm}0.143g/100cc$. Female showed a range of 9.0g/100cc to 13.0g/100cc. with a mean of $10.745{\pm}0.034g/100cc$. There was a highly significant sex difference and seasonal variation was not found to be significant. 3. The hematocrit value of male showed a range of 28% to 45% and with a mean of $34.867{\pm}0.468%$. Female showed a range of 28% to 42% with a mean of $32.888{\pm}0.322%$. There was a highly significant sex difference and seasonal variation was not found to be significant. 4. The mean corpuscular hemoglobin of male showed a range of 14.4rr. to 19.6rr. with a mean of $17.1{\pm}0.112rr$. Female showed a range of 14.7rr. to 19.5rr. with a mean of $17.6{\pm}0.113rr$. 5. The mean corpusular volume of male showed a range of $42.5{\mu}^3$ to $62.2{\mu}^3$ with a mean of $53.9{\pm}0.419{\mu}^3$, Female showed a range of $44.2{\mu}^3$ to $60.0{\mu}^3$ with a mean of $53.8{\pm}0.375{\mu}^3$. 6. The mean corpuscular hemoglobin concentration of male showed a range of 28.1 % to 34.9% with a mean of $31.4{\pm}0.161%$. Female showed a range of 28.0% to 34.9% with a mean of $30.9{\pm}0.169%$. 7. The total leucocyte count of male showed a range of 4,000/c.mm to 13,100/c.mm. with a mean of $9,338{\pm}218.23/c.mm$. Female showed a range of 4,000/c.mm. to 14,000/c.mm. with a mean of $9,338{\pm}235.90/c.mm$. Six difference was not found to be significant and there was a highly significant seasonal variation. 8. The differential count of male, the means of neutrophil, stab, segmented cell, Iymphocyte, monocyte, eosinophil and basophil were $31.173{\pm}0.570%$, 0.3%. $30.867{\pm}0.564%$, $55.112{\pm}0.603%$, $3.745{\pm}0.082%$, $9.867{\pm}0.422%$ and 0.14% rspectively. Female showed means of $31.010{\pm}0.572%$, 0.2%, $30.806{\pm}0.569%$, $53.929{\pm}0.634%$, $4.082{\pm}0.109%$, $10.908{\pm}0.503%$ and 0.12% respectively. There were significant sex differences in monocyte and highly significant sex difference in eosinophil, and seasonal variation were found to be highly significant in neutrophil, monocyte and eosinophil. 9. Hematological comparison made between cattles infested with so called "small type piroplasma" and non-infested group. The result of investigation showed no significant difference upon the red blood cell, hemoglobin and hematocrit values between lighty infested group and non-infested group. 10. Age distribution of test group in this study ranged from 2 years to 6 years in both sex and their average age were $4.45{\pm}0.114$(male) and $4.50{\pm}0.116$(female). There found to be no significant sex difference and seasonal variations in the age of test group.

• Journal of the Korean Geosynthetics Society
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• v.14 no.4
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• pp.59-77
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• 2015

In order to meet the new requirements for landfill materials, this study planned a study to apply mixed soil of mixing bottom ash and coastal dredged soil to the dredged ground. Coal ash generated from thermal power plant is divided into fly ash and bottom ash. In the case of fly ash, many studies have been conducted because small particles causes permeability coefficient to be small during recycling so no problem has been raised in the environmental area but the utilization of bottom ash has been limited because environmental problems have been raised during recycling due to its larger particle size and greater permeability coefficient. According to recently published studies, however, the results of the study that conducted the water analysis of leachate generated in the ground improvement section using bottom ash showed that heavy metal contamination levels were found to be within the reference value and no significant environmental problems were found so utilization of bottom ash is evaluated to increase significantly in the future. This bottom ash has the particle size of sand and only transportation costs need to be considered when providing materials because the majority has been disposed and it is judged as the most suitable material in dredging landfill in the economic aspect because most thermal power plants are located in the coast and transportation costs can be reduced by ship. Also, research on mixed soil that can maximize the effect of the construction period and construction cost savings than dredged soil is determined as needed because the demand for coastal dredging reclamation is increasing such as Saemangeum project etc. Therefore, we studied self-weight consolidation characteristics depending on sample processing and mixing method of mixed soil by carrying out interior self-weight consolidation experiments on mixed soil of mixing bottom ash and Kaolinite according to the new development needs of recent coastal reclaimed ground and these result findings are expected to be used as basic data when applying the large coastal dredged ground in the future.

• Journal of Korean Medicine Rehabilitation
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• v.24 no.3
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• pp.51-69
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• 2014

Objectives This study was aimed to investigate the effects of Sibjeondaebotanggamibang (SJT) on the wound-induced rats. Methods It was observed the effects of anti-oxidation and anti-inflammation by using of lipopolysaccharide (LPS)-treated RAW 264.7 cells. For the observing on SJT anti-oxidation, it needed to mesure the total amount of polyphenol, DPPH scavenging ability, ABTS scavenging ability and the value of ROS production. In order to observe on the anti-inflammation of SJT, it was mesured the value of No and Cytokine (TNF-${\alpha}$, IL-$1{\beta}$, IL-6). It needed to make a scar (around $2{\times}2cm^2$) on the top of the fascia in the back of the rats and then the rats were divided into 4 groups (n=6). Control group was not treated at all, whereas SJ group was orally medicated SJT, Terra group was per-cutaneously applied Terramycin, and SJ+Terra group was both orally medicated SJT and percutaneously applied Terramycin per day for three weeks. The size of wound was measured with Digimatic Caliper and the blood samples (WBC, neutrophil, monocyte, lymphocyte) were analyzed using Minos-ST, which were collected by cardiac puncture. The effect on inflammatory cytokine (TNF-${\alpha}$, IL-$1{\beta}$, IL-6), immunological cells in synovial fluid was measured. To measure the wound factor expressed by wounded skin sample, we extracted RNA and to investigate MMP-1,2,9 we used RT-PCR. For performing histopathological examinations, we paralyzed the rats by ether, and extracted wounded skin tissues, which were measured by H & E, and monitored on the optical microscope. Results 1. DPPH and ABTS scavenging activity of SJT was increased concentration-dependantly, and ROS scavenging activity was significantly increased (10, $100{\mu}g/ml$). 2. NO production was significantly reduced in SJT treated cells ($100{\mu}g/ml$), both TNF-${\alpha}$ and IL-6 in SJT treated cells (1, 10, $100{\mu}g/ml$), and IL-$1{\beta}$ in SJT treated cells (1, $100{\mu}g/ml$). 1. The size of wound was significantly decreasing in SJ group, Terra group, SJ+Terra group. 2. WBC was significantly reduced in SJ and SJ+Terra group, monocyte in SJ+Terra group. Neutrophil was also reduced in SJ, SJ+Terra group but meaningless. 3. TNF-${\alpha}$ and IL-6 were significantly reduced in SJ group, Terra group, SJ+Terra group, and IL-$1{\beta}$ in SJ+Terra group. 4. mRNA expression in MMP-1 was significantly reduced in SJ group. 5. Collegan production and chronic inflammation were significantly decreased in SJ group, Terra group, SJ+Terra groups. Re-epithelization on the skin in Terra group, SJ+Terra groups was decreased. Conclusions According to this in vitro experiment, Sibjeondaebotanggamibang (SJT) has the effects of anti-oxidative and anti-inflammatory. By in vivo experiment, SJT has the effects of anti-inflammatory. Moreover, the progress of recovery was found visually, heamatologically, genetically and histopathologically. In conclusion, it could be thought that SJT has effect on the treating of wound.

• Journal of Radiation Protection and Research
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• v.6 no.1
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• pp.25-30
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• 1981

A measurement has been made for the radioactivities (or concentrations) of radon daughters, i.e., RaA, RaB and RaC in airborne dust by means of single filtering method. This is to evaluate the radioactivities in terms of Ci or WL (working level) from gross alpha counts measured in the selected-time intervals after an air sample is taken from a membrane filter paper with a mean pore size of $0.8{\mu}m$. This work involves determinations of standard deviation in radioactivities, radioactive equilibrium factor and ratio. It appears that a concentration of total radon daughters is $0.30{\sim}2.36pCi/l\;or\;0.89{\times}10^{-3}{\sim}6.57{\times}10^{-3}WL$, depending on the sampling time. Generally the highest concentration was observed around nine o'clock in a day while the lowest value was obtained around seventeen o'clock. Standard deviations based on counting statistics of RaA's, RaB's and RaC's concentrations are ${\pm}57.75%,\;{\pm}22.32%\;and\;{\pm}31.29%$, respectively. It is revealed that the radioactive equilibrium factor is 0.322 while the radioactive equilibrium ratio is of pattern $C_1>C_2>C_3$ in general. Here $C_1,\;C_2\;and\;C_3$ stand for concentrations of RaA,RaB and RaC, respectively.