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The Study on the Best Structure of Negotiation.Investment into China - Focused on the Joint Venture in terms of Tax Efficiency -
Choi. Chang-Hwan, Kim. Tae-In 한국통상정보학회 통상정보연구 18 Pages
한국통상정보학회 통상정보연구 2008, Vol.10 No.2 373-390 (18 pages)
본 논문은 국내세법, 한 중 조세협약, 중국세법을 근거하여 특수목적회사(SPC), 사모펀드(PEF) 등의 간접투자 방식과 직접투자 방식에 대한 투자시뮬레이션을 활용하여 최상의 투자형태 협상전략을 제시하였다. 분석결과 중국내 고정사업장이 없는 경우 홍콩과 같은 조세회피지역에 특수목적회사를 설립하여 중국에 투자하는 형태가 직접투자 혹은 국내에 PEF 설립을 통한 투자보다 더 합리적이었다. 더욱이 특수목적회사는 국내의 여러 가지 규제에서 벗어나 자유로운 펀드운용과 새로운 투자추진시 국내과실 송금 처리절차를 거치지... -
Effects of pelvic stability on instep shooting speed and accuracy in junior soccer players
Ha-Rim Sung, Won-Seob Shin 물리치료재활과학회 Physical Therapy Rehabilitation Science 5 Pages
물리치료재활과학회 Physical Therapy Rehabilitation Science 2018, 제 7권 제 2호 6 78-82 (5 pages)
Objective: The purpose of this study was to determine the effect of wearing a pelvic compression belt on ball speed and accuracy in instep shoots of youth soccer players. Design: Randomized cross-over design. Methods: We included 20 male junior soccer players with experience of more than 5 years. Participants were randomly assigned to two conditions: application of a pelvic compression belt and instep shooting or no application. Instep shooting was performed three times at a distance of 20... -
Discriminative validity of the timed up and go test for community ambulation in persons with chronic stroke
Seung Heon An, Dae-Sung Park, Ji Young Lim 물리치료재활과학회 Physical Therapy Rehabilitation Science 6 Pages
물리치료재활과학회 Physical Therapy Rehabilitation Science 2017, 제 6권 제 4호 4 176-181 (6 pages)
Objective: The timed up and go (TUG) test is method used to determine the functional mobility of persons with stroke. Its reliability, validity, reaction rate, fall prediction, and psychological characteristics concerning ambulation ability have been validated. However, the relationship between TUG performance and community ambulation ability is unclear. The purpose of this study was to investigate whether the TUG performance time could indicate community ambulation levels (CAL) differentially... -
The effect of Schroth’s three-dimensional exercises in combination with respiratory muscle exercise on Cobb’s angle and pulmonary function in patients with idiopathic scoliosis
Min-Jae Kim, Dae-Sung Park 물리치료재활과학회 Physical Therapy Rehabilitation Science 7 Pages
물리치료재활과학회 Physical Therapy Rehabilitation Science 2017, 제 6권 제 3호 2 113-119 (7 pages)
Objective: The objective of this study was to investigate the effects of Schroth’s three-dimensional exercises in combination with respiratory muscle exercise (SERME) on Cobb’s angle and functional movement screen (FMS). Design: Randomized controlled trial. Methods: Fifteen subjects with scoliosis were randomly assigned to two groups. Eight subjects were assigned to the experimental group and seven subjects were assigned to the control group. The experimental group underwent SERME using... -
The effects of water-based exercise on postural control in children with spastic cerebral palsy
Kyung Ho Kim, Hwa Kyung Shin 물리치료재활과학회 Physical Therapy Rehabilitation Science 6 Pages
물리치료재활과학회 Physical Therapy Rehabilitation Science 2017, 제 6권 제 2호 5 77-82 (6 pages)
Objective: Swimming and water-based exercise (WE) programs can provide vigorous physical activity in a fun and a motivating environment. The properties of water, may make it easier for children with cerebral palsy (CP) to move and to participate in an WE program. The aims of this study was to evaluate the effect of WEs on postural control in children with spastic CP. Design: Quasi-experimental design (one group pretest-posttest design). Methods: Twenty preschoolers with spastic CP participated... -
Changes in muscle activity of the abdominal muscles according to exercise method and speed during dead bug exercise
Byeong-Gwon Yun, Seung-Joo Lee, Hyun-Jeong So, Won-Seob Shin 물리치료재활과학회 Physical Therapy Rehabilitation Science 6 Pages
물리치료재활과학회 Physical Therapy Rehabilitation Science 2017, 제 6권 제 1호 1 1-6 (6 pages)
Objective: There are many types of exercises with upper and lower-limb action for activation of abdominal muscles for trunk stabilization. A comparison of the different exercise methods been very useful to enhance the result from the exercise for treatment. The purpose of this study was to investigate through surface electromyography (EMG) the changes in abdominal muscle activity during the performance of three different dead-bug exercise methods performed at three different speeds. Design:... -
Effects of kinesio taping on the gait parameters of children with cerebral palsy
Sun-Hye Jung, Sun-Hae Song, Da-Rye Kim, Seul-Gi Kim, Ye-Jin Park, Yeon-Jung Son, Gyu-Chang Lee 물리치료재활과학회 Physical Therapy Rehabilitation Science 5 Pages
물리치료재활과학회 Physical Therapy Rehabilitation Science 2016, 제 5권 제 4호 7 205-209 (5 pages)
Objective: Children with spastic diplegic cerebral palsy show weakness especially in the lower-extremity rather than upper-extremity muscles and display characteristics such as asymmetric alignment, deficits in postural control or balance ability, and slow walking speed. Various therapeutic interventions are applied to children with cerebral palsy, of which taping is widely used in the field of rehabilitation, however, there are few studies of the effects of kinesio taping on gait patterns of...


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