• Title/Summary/Keyword: Significant Economic Presence(S.E.P.)

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Analysis of Differentiation of Policy Strategies for Digital Taxation (디지털 과세(Digital Taxation)에 대한 정책전략의 차별성 분석)

  • Kim, Ji-Young
    • Journal of Digital Convergence
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    • v.17 no.12
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    • pp.45-57
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    • 2019
  • The digital economy has created a new platform-based business model and raised the issue of the international taxation system in line with rapid economic development. Voices of fair taxation have also grown due to tax breaks to countries with low tax rates, problems caused by the gap between traditional and digital companies, and problems of business-oriented taxation systems. As a result, the international movement to lay the foundation for the international taxation system based on the business model suitable for the digital economy has become active. The stances of foreign organizations and countries are different, and the necessity of domestic policy introduction is increasing when cooperation at the international level is needed. This study was conducted to analyze the policy network and to help decision making. The results of the study showed that there were differences among domestic stakeholders depending on the actors. The EU suggested SDP in the long term, Digital Service Tax in the short term, and OECD suggested SEP in the long term. It was found that a careful approach to decision making and an in-depth study of the policy process are necessary.

A Study on Relationship Between Fear During Pregnancy and Person and Environmental Variables in Pregnant Women (임부의 공포와 개인 및 환경변인의 상오관계에 관한 연구)

  • 정송자
    • Journal of Korean Academy of Nursing
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    • v.4 no.2
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    • pp.131-143
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    • 1974
  • Antenatal care is zoomed toward3 assisting the Individual to achieve safe and wholesome state of health during pregnancy. Nature of fear is assumed to be rooted to complex interaction between past experiences, human relationship and present state of health, however. specific relationship between fear and the variables have not yet been ascertained. This study is designed to investigate the nature of fear of pregnancy, and the correlation between fear and the personal and environmental variables such as personal characteristics past experiences. and psycho-social factors. During the period from October 23 to November 5, 215 pregnant and 104 non-pregnant women of similar chronological are group residing in Seoul were interviewed according to check-list by random General anxiety test, general personality test and test for fear of pregnancy, family according to specific variables such as past experiences of Pregnancy and childbirth, structure of family, family relationship and month of pregnancy was done to the group of pregnant women. To non-pregnant group, general anxiety test was performed to compare with pregnant group. Results of the study are as follows; 1. Hypothesis 1; Degree of general anxiety will be higher e pregnant women compared to that of non-pregnant women. There is no significant difference between the general anxiety of pregnant women and that of non-pregnant women. Therefore, hypothesis I is rejected. 2. Hypothesis 2: Fear of pregnancy and general anxiety will be correlated with personality factors. Through test for fear of pregnancy and general anxiety, a meager contra-correlation between fear and only two personal factors (R and E factor) is revealed but there is no significant correlation between fear and other personal factors (A.S. and T factor). Degree of fear of pregnancy tends to b: higher in the group with low personality factors; responsibility and emotional stability expect the correlation between ascendancy, sociability, and confidence-inferiority. non-significant. Through general anxiety test, level of general anxiety tends to be higher in the group. with low personality factors; responsibility. emotional stability, and confidence except ascendency and sociability, non-significant. Hypothesis 2 is partially supported. 3. Hypothesis 3; General anxiety and fear of pregnancy will be correlated with the past experience-ol pregnancy, and child-birth experience. Though general anxiety test and test for fear of pregnancy, non-significant difference is revealed by P〉.05 level Hypothesis 3 is rejected. 4. Hypothesis 4: General anxiety and fear of pregnancy will be correlated with the month at pregnancy will be correlated with the month of pregnancy. Through tests of general anxiety and fear, significant correlation is revealed degree of fear by-P〈.05 level (CR=1.98) and level of general anxiety by P〈.005 level (CR=3. 11) is higher in the earlier stage of pregnancy. Hypothesis 4 is supported. 5. Hypothesis 5, 6, 7; General anxiety and fear of pregnancy will be correlated with socio-economic status, family structure, and family relationship. Through general anxiety test and tear of pregnancy test, non-significant is revealed by P〉.05 level. Hypothesis 3.6.7 are rejected. Conclusion and recommendation Level of general: anxiety and degree of fear of pregnancy is shown not to be correlated with variables of past experiencers of pregnancy and child-birth. and family factors except the month of - pregnancy. Personal characteristics are shown to be partially contra-correlated meagerly with genera anxiety and fear of pregnancy. This study revealed contrasted results, in regard to presence of correlation between general anxiety and fear of pregnancy to other thesis. In this context. further studies under controlled environment is recommended.

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Early Diagnosis of Fatty Liver-Hemorrhagic Syndrome using Blood Biochemistry in Commercial Layers (산란계의 혈액화학치 측정에 의한 지방간 출혈 증후군의 조기 진단)

  • So, H.H.;Jeon, E.O.;Byun, S.H.;Mo, I.P.
    • Korean Journal of Poultry Science
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    • v.36 no.2
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    • pp.165-175
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    • 2009
  • Fatty liver-hemorrhagic syndrome (FLHS) is a common nutritional disease in commercial layers and breeders. The most important clinical sign of FLHS is a sudden drop in egg production and increased mortality which causes significant economic loss in the poultry industry. However, the current diagnostic method for FLHS is based on the gross findings at necropsy which is not helpful to reduce the economic loss because of lateness of diagnosis. Therefore, we need early diagnosis and diagnostic methods before chickens were affected by FLHS. In this study we tried to evaluate the effectiveness of clinical pathology including blood chemistry as an early diagnostic method for FLHS in commercial chickens. Profiles of blood biochemistry were compared between two flocks selected in the same commercial layer farm based on the presence of FLHS clinical sings. A flock with clinical signs of FLHS was designated as FLHS and other flock without clinical signs of FLHS as Non-FLHS. Several parameters of blood biochemistry were selected and compared between FLHS and Non-FLHS to evaluate the possibility of early diagnosis. Average concentrations of serum cholesterol, serum calcium, aspartate aminotransferase (AST), lactate dehydrogenase (LDH) and creatine kinase (CK) were $139.4\;{\pm}\;87.2$ (mg/dL), $24.5\;{\pm}\;5.4$ (mg/dL), $153.6\;{\pm}\;23.1$ (IU/L), $1238.3\;{\pm}\;475.2$ (IU/L) and $1107.3\;{\pm}\;422.8$ (IU/L) in Non-FLHS flock, respectively, and $210.2\;{\pm}\;173.2$ (mg/dL), $25.2\;{\pm}\;4.1$ (mg/dL), $174.3\;{\pm}\;53.5$ (IU/L), $1694.9\;{\pm}\;691.3$ (IU/L) and $1104.9\;{\pm}\;472.9$ (IU/L) in FLHS flock, respectively. The activities of serum cholesterol, AST and LDH except CK, were significantly higher in FLHS than those in Non-FLHS flock (p<0.05). Some birds of FLHS flock showed 2~17 times greater than in Non-FLHS flock. For the definitive diagnosis of FLHS in the flocks tested for blood chemistry, we analyzed fat content and histological lesion score in the liver sampled from both FLHS and Non-FLHS flock. Average liver fat contents based on dry weight were $16.1\;{\pm}\;0.4$ (%) in Non-FLHS flock and were $21.6\;{\pm}\;16.0$ (%) in FLHS flock. These result confirmed that FLHS flock was definitely affected by FLHS. The above results suggest that selected parameters of blood biochemistry, particularly AST, could be useful to diagnose FLHS before significant liver damage occurred in commercial layers.