• 기업가정신과 벤처연구
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• 제19권3호
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• pp.17-42
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• 2016

FIN 48은 기업들이 불확실한 조세 포지션을 평가하고 이와 관련된 부채인 미인식 세제혜택(UTB)에 대한 정보를 공시하여야 한다고 명시하고 있다. 본 연구는 12월 결산 뉴욕증권거래소 및 나스닥 상장 한국기업의 FIN 48 주석사항을 분석하였으며, 또한 FIN 48 하에 계상된 미인식 세제혜택(UTB)을 이용하여 동 기업의 과세공격적 행위에 대하여 검토하였다. 검토 결과 첫째, 대응되는 미국기업과 달리, 증권거래소와 기업규모가 동 한국기업의 과세공격적 행위에 중요한 역할을 하지 못하는 것으로 나타났다. 둘째, 소매 산업에 속한 한국기업이 통신, 금융 및 비즈니스 서비스 산업에 속한 한국기업보다 더욱 과세공격적인 성향을 보였다. 셋째, 동 한국기업은 대응되는 미국기업에 비하여 덜 과세공격적인 성향을 나타냈다. 본 연구는 또한 다른 조세회피 측정치들을 이용하여 동 한국기업의 조세회피성향을 검토하였으며, 이는 혼재된 결과를 보여주었다. 마지막으로 본 연구는 미인식 세제혜택(UTB)과 다른 조세회피 측정치들 간 상관관계를 분석하였으며, 그 결과 미인식 세제혜택(UTB)과 장기현금유효세율 간에 통계적으로 유의미한 음의 상관관계가 있는 것으로 나타났다.

• 한국산학기술학회논문지
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• 제22권5호
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• pp.537-542
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• 2021

본 논문은 인공지능 모델의 하나인 YOLO(You Only Look Once) 인식모델 기반의 이미지 내 객체인식을 위한 활용 환경에서 딥 러닝 네트워크를 통한 고속 이동 대상체 인식의 가능성 향상과 생활 속에서 쉽게 활용될 수 있도록 2차적인 정보의 가공을 통한 의미적 데이터 수집 방법을 연구하는데 그 목적이 있다. 인식모델에서 이동 대상체 인식오류는 카메라의 프레임 속도와 대상체의 이동속도 차이에서 발생하는 미인식과 대상체와 인접한 환경에서의 유사물체가 존재로 인한 오인식으로 확인되었으며 이를 보상하는 데이터 수집 방법을 제안했다. 실제 유사환경을 대표할 수 있는 스포츠(테니스 경기)를 대상으로 획득된 이미지에서 오류의 원인요소를 비전처리 기술을 적용하여 해당오류를 최소화하기 위한 방법과 처리구조를 연구하여 유효한 2차적인 데이터 수집의 효과성을 향상시켰다. 따라서 본 연구에서 제안된 데이터 수집 방법을 적용함으로써 일반인도 스마트폰 카메라의 간단한 촬영을 통해 스스로 건강 및 경기력 향상을 위한 스포츠 및 건강관련 산업에 적용될 수 있는 데이터의 수집 및 관리가 가능함을 보였다.

• 한국동물번식학회:학술대회논문집
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• 한국동물번식학회 2003년도 학술발표대회 발표논문초록집
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• pp.18-18
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• 2003

In human, sudden infant death syndrome(SIDS) is synonyms for the sudden, unexpected and unexplained death of an infant. The incidence of SIDS has been estimated to be from 1 to 3%. Cloning has a relatively high rate of late abortion and early postnatal death, particularly when somatic cells are used as donors of nuclei and rates as high as 40 to 70% have been reported. However, the mechanisms for SIDS in cloned animals are not known yet. To date, few reports provide detailed information regarding phenotypic abnormality of cloned pigs. In this study, most of the cloned piglets were alive at term and readily recovered respiration. However, approximately 82% of male cloned piglets (81/22) died within a week after birth. Significant findings from histological examinations showed that 42% of somatic cloned male piglets died earlier than somatic cloned female piglets, most probably due to severe congestion of lung and liver or neutrophilic inflammation in brain, which indicates that unexpected phenotypes can appear as a result of somatic cell cloning. No anatomical defects in cloned female piglets were detected, but three of the piglets had died by diarrhea due to bacterial infection within 15 days after birth. Although most of male cloned piglets can be born normal in terms of gross anatomy, they develop phenotypic anomalies that include leydig cell hypoplasia and growth retardation post-delivery under adverse fetal environment and depigmentation of hair- and skin-color form puberty onset. This may provide a mechanism for development of multiple organ system failure in some cloned piglets. Th birth weights of male cloned pig in comparison with those of female cloned piglets are significantly reduced(0.8 vs 1.4kg) and showed longer gestational day(120 vs 114). In conclusion, brain meningitis and hepatopneumonic congestion are a major risk factor for SIDS and such pregnancy in cloned animals requires close and intensive antenatal monitoring.

• 한국컴퓨터정보학회논문지
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• 제15권10호
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• pp.165-172
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• 2010

어휘 인식 시스템의 오류 보정방법으로는 오류 패턴매칭 기반 방법과 어휘의미 패턴 기반방법이있으며, 이들 방법에서는 오류 보정을 위해 핵심어를 의미적으로 분석하지 못하는 문제점을 가지고 있다. 이를 개선하기 위해 본 논문에서는 음절 복원 알고리즘을 이용한 핵심어 오류 보정 시스템을 제안한다. 인식된 음소 열을 의미 분석 과정을 거쳐 음소가 갖는 의미를 파악하고 음절 복원 알고리즘을 통해 음운 변동이 적용되기 이전의 문자열로 복원하므로 핵심어를 명확히 분석하고 오인식을 줄일 수 있다. 시스템 분석을 위해 음소 유사율과 신뢰도를 이용하여 오류 보정율을 구하였으며, 어휘 인식 과정에서 오류로 판명된 어휘에 대하여 오류 보정을 수행하였다. 에러 패턴 학습을 이용한 방법과 오류 패턴 매칭 기반 방법, 어휘 의미 패턴 기반 방법의 성능 평가 결과 3.0%의 인식 향상율을 보였다.

• Journal of Korean Medical Science
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• 제33권50호
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• pp.321.1-321.7
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• 2018

Background: Pertussis is highly contagious respiratory disease. Healthcare workers (HCWs) can be an important mediator of the disease. A seroprevalence of pertussis was investigated in HCWs to determine the immune status against pertussis and to detect the unidentified pertussis. Methods: This study was conducted for HCWs at a hospital located in Korea in 2011. After obtaining written informed consent for HCWs voluntarily participating in the study, 10 mL of blood was collected from each subject. Demographic and medical data were collected using questionnaire. Data on the underlying disease and vaccination history were reviewed again through medical records. The presence of anti-pertussis toxin (anti-PT) immunoglobulin G (IgG), and immunoglobulin A (IgA) was detected by quantitative analysis using a commercially available ELISA kit (EUROIMMUN, $L{\ddot{u}}beck$, Germany). Results: A total of 412 HCW participated in the study. Among them, 14 were excluded due to the inadequate sample amount or medical history not secured. Of the 398 HCWs analyzed, 16.6% (66/398) were men and the mean age was $33.82{\pm}9.10years$ (range, 21-67). The mean anti-PT IgG titer was $8.32{\pm}20.40IU/mL$ (range, 0.4-287.5 IU/mL). The overall seroprevalence (rate of anti-PT IgG antibody [Ab] titer > 5 IU/mL) was 33.7%. Three (0.8%) HCWs had the Ab level > 100 IU/mL indicated acute infection. There was no statistically significant difference in the seroprevalence and mean titer of anti-PT IgG Ab according to age group, type of occupation, patient-facing position, or working in the pediatric department. Conclusion: The seroprevalence of pertussis of the HCWs of a university hospital in Korea was low, and there were some unrecognized acute infections. Therefore, booster immunization of pertussis to HCWs should be actively considered.

• 한국융합학회논문지
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• 제9권7호
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• pp.95-103
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• 2018

본 연구의 목적은 중년층의 노후 준비계획과, 노인장기요양보험제도, 노인장기요양보험제도 내에서 치과의료서비스 분야의 인식도를 확인하고자 하였다. 설문응답대상자들은 노후생활비를 미리 저축하는 비율이 56.1%였으며, 가족들에게 노후 부담을 주기 싫어하는 경향을 나타냈으며,(41.8%) 노후 보살핌은 시설서비스, 간병 제도 등을 이용하고자 하였다. 노인장기요양보험제도에 대해 "조금 알고 있다"는 응답이 36.7%로 나타났다. 또한 장기요양보험제도 내 치과의료서비스의 필요성이 높다고 생각하였다 (98.5%), 만약 서비스가 이루어진다면 참여하겠다고 하는 응답이 92.3%로 나타났으며, 장기요양보험 내 치과의료서비스에 대한 인식 하지 못한 비율이 85.2%로 나타났다. 따라서 노인장기요양보험 내 치과의료서비스부분의 인식 확대가 필요하다. 본 연구결과는 노인장기요양보험 내 치과의료서비스 부분의 추후 제도 개선 시 기초자료로 사용될 수 있을 것으로 사료된다.

• Journal of Gastric Cancer
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• 제1권3호
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• pp.174-179
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• 2001

Purpose: For curative resection of recurrent gastric cancer, it is imperative that there be no unrecognized foci of tumoral disease outside the operation field. PET (positron emission tomography) with FDG (18 fluoro-2 deoxy-D-glucose) is a whole-body imaging technique that exploits the increased rate of glycolysis in tumor cells to detect disease. The authors evaluated the usefulness of FDG-PET in assessing resectability of recurrent gastric cancer. Materials and Methods: Seven patients with recurrent gastric cancer were studied with FDG-PET from December 1998 to October 2000. All FDG-PET images were interpreted in conjunction with conventional diagnostic methods. All imaging results were correlated with the pathological diagnosis and clinical outcome. Results: A final diagnosis of recurrence was obtained at 14 sites in all 7 patients by histology or clinical follow up. Locoregional recurrence, including distant metastasis, developed in 6 of 7 patients and distant recurrence in only one. FDG-PET detected all recurrent sites (5 locoregional and 5 distant) in 5 patients without peritoneal recurrence, but did not detect peritoneal seeding in 2 patients with peritoneal recurrence. The accuracy of FDG-PET in estimating resectability was $71.4\%$ (5/7), and that of CT and PET together was $85.7\%$ (6/7). A curative resection could be performed in three of the recurrent patients (2 locoregional and 1 distant recurrence). Conclusion: Our results suggest that FDG-PET may be useful for detecting locoregional and distant recurrence of gastric cancer and for selecting appropriate treatment. However, considering that FDG-PET was limited in detecting peritoneal seeding and determining the exact anatomical extension of tumor, it should be used in conjunction with other anatomical images.

• International Journal of Knowledge Content Development & Technology
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• 제14권2호
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• pp.29-46
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• 2024

Academic libraries are at the forefront of supporting their parent institutions in teaching and learning, research activities, and community services for the students and faculty members, but, the researchers observed that some of the research emanating from faculty members in academic institutions particularly universities remains largely unknown, unrecognized and invisible on the global scene. This present paper is therefore a modest attempt towards addressing the issue of enhancing the faculty research visibility in the institutions of higher learning by the academic libraries. It also examines the extent academic libraries in public universities in Nigeria use research visibility channels to increase the global visibility of their faculty members. Difficulties encountered by librarians and ways of tackling the visibility of the faculty were also examined. A descriptive survey research design was adopted and the population consisted of all the 162 librarians in public universities in South-East (S.E), Nigeria. Telephone calls and Online Questionnaire were used for data collection. The number of librarians was obtained through phone calls from the Heads of each of the Libraries. The Online Questionnaire was submitted to the WhatsApp platforms of librarians in Nigeria- Academic and Research Libraries (ARL) and Chartered Librarians in Nigeria Connect (CLN-Connect). The questionnaire was structured in such a way that only the Librarians in Public universities in the S.E. Nigeria will respond to it. At the end of the day only 120 librarians responded, at a response rate of 74%. The study was analysed using tables, percentages and charts. The study recommended that librarians who are unaware of RVCs and its utilization should go for training to acquire the knowledge that will enable them enhance the global visibility of faculty staff, Management of Public universities in S.E, Nigeria should in addition to addressing copyright issues by the use of disclaimer notices and creative common licensing and provision of infrastructural facilities e.g. steady power supply, High power brand Internet connectivity, establishment of an Institutional Repository, etc, also should mandate the faculty staff to release their productive work to the library for onward submission to the RVCs platforms for enhancement of their global visibility.