• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.101-123
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• 2004

This study examines empirically the significant changes in tax payments when the consolidated tax return is introduced in the future. We estimate the consolidated tax payments under the eight cases which are classified as such : whether only 100% ownership subsidiaries should be included or 80% and over, whether all subsidiaries should be included or only subsidiaries with loss, and whether unrealized profits from intercompany transactions should be excluded or not. After estimating the consolidated tax payments, we test the difference between the consolidated tax payments and the sum of the individual tax payments of the subsidiaries. The results of the test show that the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries. We interpret that the inclusion of the losses of the subsidiaries in the consolidated tax base makes the tax payment decrease. Based on our analysis about 3.8 billion Won per each parent company would decrease due to the introduction of the consolidated tax return. And we find that under the mandatory consolidated tax return system the significant difference between the consolidated and individual tax payment exists except that the only 100% ownership subsidiaries are included and unrealized profits from intercompany transactions are not excluded. However, when the parent companies have the discretion to select the consolidated subsidiaries, the consolidated tax payments are significantly less than the sum of the individual tax payments of the subsidiaries regardless of the ownership percentage, inclusion of the loss of the subsidiaries and exclusion of the unrealized profits.

• Journal of the Korean Society of Food Science and Nutrition
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• v.46 no.8
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• pp.997-1011
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• 2017

This study aimed to evaluate the applicability of "food and nutrition standards for child care setting in the Seoul Metropolitan Government" using quantitative and qualitative surveys and lay the groundwork for future expansion. To evaluate the understanding and applicability of each item of the standards and utilize goodness of fit as an evaluation item to improve practicality of the child care center's health foodservice, we surveyed 82 child care centers, kindergartens, and community children centers in Seoul by e-mail through the Seoul Metropolitan Government in November 2015. Using focus group interviews with directors of child care centers and kindergartens as well as dieticians of child care support centers who had conducted public foodservice in Seoul, the appropriateness of each standard was finally reviewed, and amendments to extend this standard were derived. Results of the survey show an understanding of 86.9% and an applicability of 80.7%. Moreover, the applicability of the evaluation items for assessing improvement of health foodservice practices at the child care center was 82.6%. Qualitative evaluation of the applicability of standards through focus group interviews identified four factors for extended application: necessity of a guideline for separate food ingredient suppliers, conformity of the basis and purpose of the item, consideration of contextual situations, and necessity of establishing a Seoul-level foundation. Therefore, guidelines for the standards should be suggested for those providing public food services for children. Furthermore, separate guidelines categorized by items that food ingredient suppliers need to provide should be mandatory or recommended. Evaluation of the applicability of the standards suggests that revising and supplementing the guidelines in order to extend the standards can contribute to health promotion and a sustainable environment for children using public foodservice. Follow-up studies and supports are needed for sustainable food and nutrition management programs.

• Journal of Korean Home Economics Education Association
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• v.28 no.3
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• pp.17-32
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• 2016

This exploratory study which applied environmental scanning method to analyse a change in a future society tried to diagnose a reaction ability of our education system for the change in the future society. In addition, the study tried to explore an adequate direction for Home Economics Subject to be an mandatory subject continuously toward the change in the future society. Main changes in the future society can be expected as 1) demographic change due to low birth rate and aging society, 2) an increasing threat of a human living environment due to unexpectable natural disasters and accidents, 3) a radical progress into a ubiquitous computing environment led by AI, 4) an advent of a borderless economic society and a change for jobs, 5) a change in North Korea, and so on. Our education system which mostly concentrates on education to develop constructive intelligence by halving the society and schooling as yet, however, is diagnosed as it has a paradox that can not understand an emotional competency as a target for studying. Home Economics Subject is worth as the subject that can exactly complement a blind spot of our education system which can not respond to the future society adequately. This is because Home Economics Subject has had a characteristic as a 'Subject of Life' traditionally that has dealt with an overall 'life' of human beings, and the characteristic is favorable to develop human practical intelligence. Thus, because the 'life' is the main point of Home Economics Subject, it has the characteristic as a 'Subject of Happiness' which is the most effective method to develop a tendency to appreciate, a sense of empathy, and lots of pro-social behaviors that are important capacities to seek for happiness. As Alderfer's ERG Theory is to understand human beings' behavior based on the satisfactory of human beings' hierarchical desires, it is suggested as an adequate frame for the theory to restructure the characteristic of Home Economics Subject which develops the 'capacity to seek for happiness' by focusing the 'life', into core concept and core capacity of curriculum. A follow-up study should make a connection between ERG Theory and core concept and core capacity of curriculum to explore how the theory can be reflected on Home Economics curriculum.

• Radiation Oncology Journal
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• v.9 no.1
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• pp.37-45
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• 1991

In order to assess the effects of radiofrequency-induced local hyperthermia on the normal liver, histopathologic findings and biochemical changes after localized hyperthermia in canine liver were studied. Hyperthermia was externally adminsitered using the Thermotron RF-8 (Yamamoto Vinyter Co., Japan; Capacitive type heating machine) with parallel opposed electrodes. Thirteen dogs were used and allocated into one control group (N=3) and two treatment groups according to the treatment temperature. Group I (N=5) was heated with $42.5\pm0.5^{\circ}C$ 30 minutes, and Group II (N=5) was heated with $45\pm0.5^{\circ}C$ for 15-30 minutes. Samples of liver tissue were obtained through a needle biopsy immediately after hyperthermia and T,14, and 28 days after treatment. Blood samples were obtained before treatment and W, 3,5, 7,14 and 28 days after treatment and examined for SGOT, SGPT and alkaline phosphatase. Although SGOT and SGPT were elevated after hyperthermia in both groups (three of five in each group), there was no liver cell necrosis or hyperthermia related mortality in Group 1. A hydropic swelling of hepatocytes was prominent histologic finding. Hyperthermia with $45^{\circ}C$ for 30 minutes was fatal and showed extensive liver cell necrosis. In conclusion, liverdamage dy heat of $42.5\pm0.5^{\circ}C$ for 30 minutes is reversible, and liver damage by heat of $45\pm0.5^{\circ}C$ for 30 minutes can be fatal or irreversible. However, these results cannot be applied directly to human trial. Therefore, in erder to apply hyperthermic treatment on human liver tumor safely, close obsewation of temperature with proper thermometry is mandatory. Hyperthermic treatment should be confined to the tumor area while sparing a normal liver as much as possible.

• Childhood Kidney Diseases
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• v.2 no.1
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• pp.1-8
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• 1998

Purpose : To evaluate the diagnostic value of dipstick urinalysis($Multistix^{(R)}$) as a screening test for urinary tract infection(UTI) in acute febrile children. Methods : We compared dipstick uinalysis (leukocyte estease(LE) and nitrite) with microscopic urinalysis (WBC and bacteria) and urine culture in 80 children with UTI and 605 children without UTI, who were admitted due to acute fever at EWHA Womans University Hospital between Oct. 1994 and Feb. 1996. Results : 1) In dipstick urinalysis, LE and nitrite were positive in 38.7%, and 13.8% of 80 children with UTI and in 2.1%. and 1.2% of 605 children without UTI. 2) In microscopic urinalysis, WBC and bacteria were positive in 31.2%, and 17.5% of 80 children with UTI and in 4.1%, and 0.6% of 605 children without UTI. 3) Positive rate of LE on dipstick urinalysis was 38.7%, which was significantly higher than 31.5% of WBC on microscopic urinalysis (P<0.05). Positive rate of nitrite was not significantly different to that of bacteria. 4) Sensitivity, specificity, positive predictive value, negative predictive value of dipstick urinalysis were 43.7%, 98.3%, 63.6%, 92.9% which were not significant different to 40.0%, 99.0%, 54.0%, 92.3% of microscopic urinalysis. The sensitivity of combined dipstick and microscopic urinalysis were still low(50%). 5) Additional positive rate of microscopic urinalysis to negative dipstick urinalysis was 6.3%(5/80) in 80 children with UTI. Conclusion : The sensitivity of dipstick urinalysis was low and additional value of microscopic urinalysis was minimal in febrile UTI. So urine culture is mandatory in acute febrile children even though dipstick and microscopic urinalysis are negative.

• The Korean Journal of Air & Space Law and Policy
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• v.35 no.2
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• pp.169-195
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• 2020

With the increase in air transportation, air delays are inevitable, and the damage of air consumers is also increasing. In Korea, the Ministry of Land, Infrastructure and Transport announced 「the Criteria for Protection of Users of Air Transportation」, but the Criteria does not include aviation delays except Tarmac delay, but this criteria is a only public notice, not an Act. Lately, a clause about Tarmac delay was newly established as Article 61bis of the Aviation Business Act, and was enacted from May 27, 2020. The Air carriers' Tarmac delay are subject to mandatory regulations. This research showed how lawsuits were implemented for the protection of aviation consumers related to aviation delays prior to the imposition of this article. In addition, the study examined at the public law level, whether the protection rights of aviation consumers is the fundamental right under the Constitution and whether the government should be the main subjects of consumer protection. And then we studied the effect of enforcement about the Tarmac Delay Rule of the United States. This rule acts as a federal regulation. Subsequently, the Biscone case presented that it was not easy for the US court to accept a lawsuit against the passengers for tarmac delay. There are limitations in remedying the damages of airline consumers due to delays either in Korea trial or the U.S. trial. Finally it needs strengthening the penalty to secure the effectiveness of the Tarmac delay clause regulations. In order to protect airline consumers, it was proposed that the protection of aviation consumer law should be established through the revision as the Enforcement Rules of the Airline Business Act.

• The Korean Journal of Air & Space Law and Policy
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• v.35 no.2
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• pp.41-74
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• 2020

The monetary penalties system inherently has efficiency as DNA. In the event that administrative measures to recover unfair profits from businesses that violate the law, deprive business licenses, or order to suspend business, infringe the interests of ordinary consumers, a system that can achieve the same effect through financial sanctions. It is a monetary penalties. In addition, it is convenient for the government because it takes effect only by the administrative agency's unilateral imposition order compared to the trial process, which takes a long time and huge cost to prove the illegality. However, it is questionable whether procedural legitimacy is well established in Korea's aviation monetary penalties. Compared to foreign legislation, Korea's aviation monetary penalties system need to be improved. This paper was for the purpose of studying the improvement direction of the monetary penalties system disposed of in the Korean aviation field. This study suggests the direction by examining the US system, which is an aviation advanced country, in the aviation safety area. The research was conducted with the intention of exploring the direction as follows: First, the characteristics of the Federal Aviation Administration (FAA) aviation administrative sanctions and the US aviation penalty system will be outlined. Furthermore, with the recent paradigm shift in aviation safety management, this paper tried to look at new trends that focus on autonomous reporting of aviation safety as a proactive and preventive measure in conventional post-airline accident management administration, focusing on various systems including ASAP. This article also reviewed the formal process for imposing monetary penalties adopted by the FAA. Based on the above review, this paper also looked at ways to improve the reporting system for aviation safety in Korea.

• Tuberculosis and Respiratory Diseases
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• v.56 no.5
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• pp.505-513
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• 2004

Background : In lung cancer patients, the presence of metastatic neck nodes is a crucial indicator of inoperabilty. So thorough physical examination of neck is always mandatory, but sometimes those are hardly palpable even by the skillful hand. Ultrasonography is a useful diagnostic method in detection of small impalpable lymph nodes and in guidance of fine needle aspiration biopsy. In this study we evaluated the clinical usefulness of ultrasonography(USG) and ultrasound-guided fine needle aspiration cytology(US-FNA) in lung cancer patients without palpable neck nodes. Methods and Materials : From Sep 2002 to Sep 2003, 36 non-small cell lung cancer patients (20 adenocarcinoma, 16 squamous cell cancer) and 10 small cell lung cancer patients without palpable neck nodes on physical examiation were enrolled. patients who had contralateral mediastinal nodal enlargement(>1cm) on chest CT were excluded. After the routine check of USG on the neck, US-FNA was done in cases with enlarged neck nodes (${\geq}5mm$ in the short axis). The presence of enlarged lymph node on USG, and of malignant cells on cytology were evaluated by the histological type and the patients' clinical stage of lung cancer. Results : Among 36 non-small lung cell cancer patients, 14 (38.8%) had enlarged neck nodes on USG, and 5 of 10 small cell lung carcinoma patients. The mean diameter of the neck nodes was 9.8 mm (range, 7-12 mm). US-FNA of 14 non-small cell lung cancer patients revealed tumor cells in eight patients (57.1%). In 5 small cell lung cancer pateints, tumor cells were found in all cases. By the result of US-FNA, the clinical stage of 8 out of 36 (22.2%) non-small cell lung cancer patients had changed, including two cases of shift from the operable IIIa to the inoperable IIIb. In small cell lung cancer patients their clinical stage was not changed after US-FNA, but their pathological diagnosis was easily done in two cases, in whom endobronchial lesions were not found on bronchoscopy. Conclusions : USG and US-FNA of neck node seem to be safe, sensitive and cost-effective diagnostic tools in the evaluation of lung cancer patients without palpable neck nodes.

• Childhood Kidney Diseases
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• v.3 no.2
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• pp.180-186
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• 1999

Purpose : It has been well known that urinary tract infection(UTI) in infants and children is frequently associated with vesicoureteral reflux(VUR). However, the publishied papers dealing with congenital anomalies associated with UTI emphasized the importance of VUR only. The aim of our study was to evaluate the type, incidence and spectrum of urologic anomalies associated with UTI. Methods : Medical records of clinical, bacteriologic and radiologic study were assessed retrospectively in 65 infants or children with documented UTI who were admitted to the Department of Pediatrics, Samsung Seoul Hospital from March 1996 to February 1998. Results : Spectrum of anomalies were associated with UTI as follows: VUR(n=23), both ectopic kidney(n=1), ureterovesical junction(UVJ) obstruction(n=1), multicystic dysplastic kidney(n=1), ureteropelvic junction(UPJ) obstruction with hydronephrosis(n=1), hutch diverticulum(n=1), UPJ stenosis(n=1), posterior urethral valve(n=1), urachal remnant(n=1) and bladder diverticula(n=1). Congenital urinary anomalies other than VUR were detected in 9 children among 65 patients with UTI(13.8%). 4 children among 9 congenital urinary anomalies other than VUR were combined with VUR. Sex distribution with congenital urinary anomalies other than VUR was more prevalent in male than female (7 males : 2 females). Age distribution at the time of UTI was less than 5 years in most patient (under 1 year in 1 patient, 1-2 year in 5 patients, 3-5 year in 1 patient, and above 5 year in 2 patients). And age distribution at the time of UTl associated with VUR was less than 5 years in most patient (under 1 year in 6 patients, 1-2 year in 8 patients, 3-5 year in 5 patients, and above 5 year in 4 patients), too Conclusion : Because congenital urinary anomalies other than VUR are seen in as high as 13.8% of patients, more careful evaluation of all possible congenital urinary anomalies as well as VUR is mandatory in pediatric patient with UTI.

• Pediatric Infection and Vaccine
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• v.23 no.1
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• pp.31-39
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• 2016

Purpose: The aim of this study was to investigate the prognostic factors for Pneumocystis jirovecii pneumonia (PCP) and to evaluate the influence of PCP prophylaxis in pediatric patients. Methods: From January 2002 to April 2015, patients aged <18 years with a diagnosis of confirmed PCP at our institute were reviewed retrospectively. Clinical characteristics and outcomes were compared according to the groups with or without PCP prophylaxis. Risk factors associated with PCP-related death were analyzed by logistic regression analysis. Results: During study period, a total of 24 patients were diagnosed with PCP by immunofluorescence assay and/or PCR. The median age of the patients was 5 years (range, 3 months-18 years) and 23 (96%) had immunocompromised conditions including hematologic disorders with or without hematopoietic stem cell transplantation (n=15), solid organ transplantation (n=4), and primary immune deficiency (n=4). Most common presenting symptoms were tachypnea and cough (92%, each). At the time of diagnosis, 79% (19/24) and 25% (6/24) suffered from respiratory failure and multi-organ dysfunction syndrome (MODS), respectively. Mechanical ventilation was required in 8 (33%) patients and 5 (21%) patients died of PCP. Multivariate analysis showed that MODS at initial presentation was an indicator of poor prognosis (OR, 17.1 [95% CI 1.13-257.67]; P=0.04). Compared to the patients without PCP prophylaxis, the frequency of MODS at diagnosis, need for mechanical ventilation and length of hospital days were significantly less common in the children who received PCP prophylaxis. Conclusions: MODS at presentation was a significant predictor for poor outcome and PCP prophylaxis could alleviate the clinical courses of pediatric PCP. Prospective study will be mandatory to determine the risk factors for development and deterioration of PCP in children.