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A Study on the Foreign Status of Corporate Exit Tax and the Introductory Plan in Korea
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In Korea, it is sanctioned by using the concept of 'substantial management place' in order to prevent the offshore tax avoidance of the corporation which is easy to relocate to the residence. However, the system for preventing the tax avoidance and the tax evasion through transferring the corporation's overseas residence is insufficient. If it moves to the 'substantial management place', it will not be able to cope with the problem that the taxation jurisdiction is exempted from overseas source income as well as the tax revenue will be shrunk. In order to prevent the tax avoidance and the tax evasion through overseas transfer of the corporation's residence abroad, it is necessary to examine the introduction of the corporate exit tax that levies tax on the unrealized profit of the corporation when the head office or the transfer of the major assets abroad. The major EU countries have also avoided this type of the tax avoidance by introducing the concept of ‘substantial management place’ and the corporate exit tax.
The introduction of the corporate exit tax will not only prevent the taxation-based erosion but also reduce the domestic transfer of the purpose of avoiding the tax burden. In particular, as the US cuts corporate tax rates significantly and major OECD countries are also cutting or lowering corporate tax rates, Korea’s corporate tax rate has risen to 25%, it is urgent to review the introduction of the corporate exit tax to prevent the tax avoidance and the tax evasion. The following is a detailed introduction of the corporate exit tax in Korea. Taxable objects are regarded as ‘taxable assets’, taxable exemptions are recognized when the assets are attributed to the domestic country even though they are transferred assets overseas. The scope of the exit includes not only the transfer of the head office but also the transfer of the major assets abroad. The taxation effect is treated as the occurrence of capital gain. And taxation deferral should be allowed to reduce the tax burden.��� ��������� 2019������ ��������������� ���������������(HRF-201901-004)��� ��������� ���������������
Search for heavy neutrinos and third-generation leptoquarks in hadronic states of two leptons and two jets in proton-proton collisions at root s=13 TeV
No full textA search for new particles has been conducted using events with two high transverse momentum leptons that decay hadronically and at least two energetic jets. The analysis is performed using data from proton-proton collisions at 13 TeV, collected by the CMS experiment at the LHC in 2016 and corresponding to an integrated luminosity of 35.9 fb(-1). The observed data are consistent with standard model expectations. The results are interpreted in the context of two physics models. The first model involves right-handed charged bosons, W-R, that decay to heavy right-handed Majorana neutrinos, N ( = e, , ), arising in a left-right symmetric extension of the standard model. The model considers that N-e and N are too heavy to be detected at the LHC. Assuming that the N mass is half of the W-R mass, masses of the W-R boson below 3.50 TeV are excluded at 95% confidence level. Exclusion limits are also presented considering different scenarios for the mass ratio between N and W-R, as a function of W-R mass. In the second model, pair production of third-generation scalar leptoquarks that decay into bb is considered, resulting in an observed exclusion region with leptoquark masses below 1.02 TeV, assuming a 100% branching fraction for the leptoquark decay to a lepton and a bottom quark. These results represent the most stringent limits to date on these models.We congratulate our colleagues in the CERN accelerator departments for the excellent performance of the LHC and thank the technical and administrative sta ff s at CERN and at other CMS institutes for their contributions to the success of the CMS e ff ort. In addition, we gratefully acknowledge the computing centres and personnel of the Worldwide LHC Computing Grid for delivering so e ff ectively the computing infrastructure essential to our analyses. Finally, we acknowledge the enduring support for the construction and operation of the LHC and the CMS detector provided by the following funding agencies: BMBWF and FWF (Austria); FNRS and FWO (Belgium); CNPq, CAPES, FAPERJ, FAPERGS, and FAPESP (Brazil); MES (Bulgaria); CERN; CAS, MoST, and NSFC (China); COLCIENCIAS (Colombia); MSES and CSF (Croatia); RPF (Cyprus); SENESCYT (Ecuador); MoER, ERC IUT, and ERDF (Estonia); Academy of Finland, MEC, and HIP (Finland); CEA and CNRS/IN2P3 (France); BMBF, DFG, and HGF (Germany); GSRT (Greece); NKFIA (Hungary); DAE and DST (India); IPM (Iran); SFI (Ireland); INFN (Italy); MSIP and NRF (Republic of Korea); MES (Latvia); LAS (Lithuania); MOE and UM (Malaysia); BUAP, CINVESTAV, CONACYT, LNS, SEP, and UASLP-FAI (Mexico); MOS (Montenegro); MBIE (New Zealand); PAEC (Pakistan); MSHE and NSC (Poland); FCT (Portugal); JINR (Dubna); MON, RosAtom, RAS, RFBR, and NRC KI (Russia); MESTD (Serbia); SEIDI, CPAN, PCTI, and FEDER (Spain); MOSTR (Sri Lanka); Swiss Funding Agencies (Switzerland); MST (Taipei); ThEPCenter, IPST, STAR, and NSTDA (Thailand); TUBITAK and TAEK (Turkey); NASU and SFFR (Ukraine); STFC (United Kingdom); DOE and NSF (U.S.A.).
Individuals have received support from the Marie-Curie programme and the European Research Council and Horizon 2020 Grant, contract No. 675440 (European Union); the Leventis Foundation; the A. P. Sloan Foundation; the Alexander von Humboldt Foundation; the Belgian Federal Science Policy Office; the Fonds pour la Formation a la Recherche dans l'Industrie et dans l'Agriculture (FRIA-Belgium); the Agentschap voor Innovatie door Wetenschap en Technologie (IWT-Belgium); the F.R.S.-FNRS and FWO (Belgium) under the "Excellence of Science -EOS" -be.h project n. 30820817; the Ministry of Education, Youth and Sports (MEYS) of the Czech Republic; the Lendulet ("Momentum") Programme and the Janos Bolyai Research Scholarship of the Hungarian Academy of Sciences, the New National Excellence Program UNKP, the NKFIA research grants 123842, 123959, 124845, 124850 and 125105 (Hungary); the Council of Science and Industrial Research, India; the HOMING PLUS programme of the Foundation for Polish Science, cofinanced from European Union, Regional Development Fund, the Mobility Plus programme of the Ministry of Science and Higher Education, the National Science Center (Poland), contracts Harmonia 2014/14/M/ST2/00428, Opus 2014/13/B/ST2/02543, 2014/15/B/ST2/03998, and 2015/19/B/ST2/02861, Sonata-bis 2012/07/E/ST2/01406; the National Priorities Research Program by Qatar National Research Fund; the Programa Estatal de Fomento de la Investigacion Cientfica y Tecnica de Excelencia Maria de Maeztu, grant MDM-2015-0509 and the Programa Severo Ochoa del Principado de Asturias; the Thalis and Aristeia programmes cofinanced by EU-ESF and the Greek NSRF; the Rachadapisek Sompot Fund for Postdoctoral Fellowship, Chulalongkorn University and the Chulalongkorn Academic into Its 2nd Century Project Advancement Project (Thailand); the Welch Foundation, contract C-1845; and the Weston Havens Foundation (U.S.A.)
Rational Combination of an Alabandite MnS Laminated Pyrrhotite Fe1-xS Nanocomposite as a Superior Anode Material for High Performance Sodium-Ion Battery
No full textConversion-based transition metal sulfide compounds have been considered as a promising anode material for sodium-ion batteries (SIBs). The major obstacle of these conversion-type anode materials is a large volume change in the course of sodium-ion conversion, which deteriorates their structural stability. Herein, we report a rational combination of pyrrhotite Fe1-xS with alabandite MnS as an anode material with the subsided structural degradation and improved storage ability for SIB. Impressively, the Fe1-xS/MnS composite electrode initially delivered a discharge capacity of 602 mAh g(-1) at 100 mA g(-1) with good cycling stability and excellent rate capability, which reveals its enhanced sodium-ion storage capacity as compared to its pristine electrodes (Fe1-xS, MnS). Electrochemical impedance spectroscopy and cyclic voltammetry analyses demonstrate the enhanced rate performance and improved cycling stability of the Fe1-xS/MnS composite electrode as well as better pseudocapacitive contribution. The cooperative effect of the Fe1-xS/MnS composite anode makes it as a promising anode material for SIBs.This work was supported by the National Research Foundation of Korea (NRF) funded by the Korea Government (2017R1C1B2012700) and the Basic Science Research Program of NRF, funded by the Ministry of Science, ICT, and Future Planning (2016R1A4A1012224)
All-carbon fiber-based chemical sensor: Improved reversible NO2 reaction kinetics
No full textAll-carbon fiber-based chemiresistor is fabricated by assembling reduced graphene oxide (RGO) fiber and carbon nanotube (CNT) fiber as reversible NO2 sensing layer and flexible heater, respectively. Both graphene oxide (GO) and CNT fibers were synthesized by wet-spinning technique facilitating lyotropic nematic liquid crystal (LC) property. Randomly entangled CNT fiber-based heater, which is embedded in one surface of colorless polyimide (cPI) film with thickness of (similar to)200 mu m, exhibits high bending stability and heating property up to 100 degrees C. Single reduced graphene oxide (RGO) fiber obtained after heat treatment at 900 degrees C in H-2/N-2 ambient was integrated on the CNT fiber-embedded cPI heater, thereby establishing a new type of all-carbon fiber sensing platform. As a result, accelerated NO2 adsorption and desorption kinetics were achieved with RGO fiber at an elevated temperature. In particular, a 9.22-fold enhancement in desorption kinetic (k(des) = 8.85 x 10(-3) s(-1)) was observed at 100 degrees C compared with the desorption kinetic (k(des)= 0.96 x 10(-3) s(-1)) at 50 degrees C, which was attributed to the effective heating by CNT fiber networks. This work pioneered a research on the use of emerging carbonaceous fibers for potential application in wearable chemical detectors.This work was supported by Wearable Platform Materials Technology Center (WMC) funded by National Research Foundation of Korea (NRF) Grant of the Korean Government (MSIP; No. 2016R1A5A1009926). This research was also supported by Research and Business Development Program through the Korea Institute for Advancement of Technology (KIAT) funded by the Ministry of Trade, Industry and Energy (MOTIE; N0002418). This work was supported by Nano-Convergence Foundation funded by the Ministry of Science and ICT (MSIT, Korea) & the Ministry of Trade, Industry and Energy (MOTIE, Korea) (No. 20000230). This research was supported by Nano.Material Technology Development Program through the National Research Foundation of Korea (NRF) funded by the Ministry of Science, ICT and Future Planning (2016M3A7B4905609, 2016M3A7B4905619)
Pressure-induced fluorescence enhancement of FA(alpha)PbBr(2+alpha) composite perovskites
No full textFAPbBr(2+) composite perovskites consisting of 0D FA(4)PbBr(6) and 3D FAPbBr(3) have been synthesized by a solid state reaction. Due to the endotaxy passivation of FAPbBr(3) by FA(4)PbBr(6), FAPbBr(3) crystals were stably deformed without agglomeration from the cubic to the orthorhombic structure by compression, which led to a significant PL enhancement.This research was supported by Basic Science Research Program through the National Research Foundation of Korea (NRF) funded by the Ministry of Education, Science and Technology (NRF-2016K1A4A3914691, 2012R1A6A1029029 and 2017K2A9A1A06037779). High pressure experiments were performed at GeoSoilEnviroCARS (Sector 13), Partnership for Extreme Crystallography program (PX<^>2), Advanced Photon Source (APS), and Argonne National Laboratory. GeoSoilEnviroCARS is supported by the National Science Foundation-Earth Sciences (EAR-1634415) and Department of Energy-Geosciences (DE-FG02-94ER14466). The PX<^>2 program is supported by COMPRES under NSF Cooperative Agreement EAR-1661511. The use of the Advanced Photon Source was supported by the US Department of Energy, Office of Science, Office of Basic Energy Sciences, under Contract No. DE-C02-6CH11357. This work was performed at SPring-8, Japan (Proposal No. 2017B059), and partially at 4C and 9A beamlines at Pohang Accelerator Laboratory (PAL), Korea. The authors thank S. Kawaguchi for their assistance during experiments on SPring-8
Combined delivery of curcumin and the heme oxygenase-1 gene using cholesterol-conjugated polyamidoamine for anti-inflammatory therapy in acute lung injury
No full textBackground: Acute lung injury (ALI) is an inflammatory lung disease with a high mortality rate. In this study, combined delivery of the anti-inflammatory compound curcumin and the heme-oxygenase-1 (HO-1) gene using cholesterol-conjugated polyamidoamine was evaluated in a mouse model as a therapeutic option for ALI.
Methods: Curcumin was loaded into cholesterol-conjugated polyamidoamine (PamChol) micelles, and curcumin-loaded PamChol (PamChol-Cur) was then complexed with plasmid DNA (pDNA) through charge interactions. The pDNA/PamChol-Cur complex was physically characterized by dynamic light scattering, gel retardation, and heparin competition assay. Gene delivery efficiency was measured by luciferase assay. The HO-1 expression plasmid (pHO-1)/PamChol-Cur complex was administrated into the ALI model via intratracheal injection. The anti-inflammatory effect of the pDNA/PamChol-Cur complex was evaluated by ELISA, immunohistochemistry, and hematoxylin and eosin staining.
Results: The pDNA/PamChol-Cur complex had a size of approximately 120 nm with a positive surface charge. The in vitro plasmid DNA (pDNA) delivery efficiency of the pDNA/PamChol-Cur complex into L2 lung epithelial cells was higher than that of pDNA/PamChol. In addition, the curcumin in the pDNA/PamChol-Cur complex inhibited the nuclear translocation of NF-KB, suggesting an anti-inflammatory effect of curcumin. In the ALI animal model, the pHO-1/PamChol-Cur complex delivered the pHO-1 gene more efficiently than pHO-1/PamChol. In addition, the pHO-1/PamChol-Cur complex showed greater anti-inflammatory effects by reducing anti-inflammatory cytokine levels more than delivery of pHO-1/PamChol or PamChol-Cur only.
Conclusion: The pHO-1/PamChol-Cur complex had a higher pHO-1 gene-delivery efficiency and greater anti-inflammatory effects than the pHO-1/PamChol complex or PamChol-Cur. Therefore, the combined delivery of curcumin and pHO-1 using PamChol-Cur may be useful for treatment of ALI.This work was supported by a grant from the Ministry of Health and Welfare in Korea (HI18C1236)
High-performance Ti-doped O3-type Na[Ti-x(Ni0.6Co0.2Mn0.2)(1-x)]O-2 cathodes for practical sodium-ion batteries
No full textTi-doped O3-type Na[Ti-x(Ni0.6Co0.2Mn0.2)(1-x)]O-2 is studied as a high-performance cathode material for practical sodium-ion batteries. The effect of partial Ti doping on the structural and electrochemical properties of O3-type Na[Ni0.6Co0.2Mn0.2]O-2 materials is investigated by varying the Ti content (x) in Na[Ni0.6Co0.2Mn0.2]O-2 from 0 to 0.01 to 0.03. Scanning electron microscopy images show that upon doping, the primary particles aggregate and form densely packed secondary particles, yielding enhanced mechanical strength and high tap density of similar to 2.3 g cm(-3). The compact morphology of the particles effectively minimizes the void volume for possible electrolyte penetration that usually leads to unwanted side reactions. In addition, partial doping of Ti in the transition-metal layer greatly Improve the structural stability. By taking both morphological and structural advantages, the O3-type Na[Ti-0.03(Ni0.6Co0.2Mn0.2)(o.97)]O-2 cathode demonstrate the great enhancements of battery performances in terms of capacity, cycle retention, rate capability, and thermal properties. Pouch-type full cells assembled by combining the present cathodes with hard carbon anodes show good practical applicability, with an outstanding cycle retention of 77% over 400 cycles. The results of this study may open up a new avenue for designing and developing suitable transition metal oxide cathodes for high-performance sodium-ion batteries.This work was mainly supported by the Global Frontier R&D Program (NRF-2013M3A6B1078875) on the Center for Hybrid Interface Materials (HIM), by the Ministry of Science, ICT & Future Planning. It was also supported by National Research Foundation of Korea (NRF) grant funded by the Korea government Ministry of Education and Science Technology (MEST) (NRF-2018R1A2B3008794)
Clinical and Biomarker Characteristics According to Clinical Spectrum of Alzheimer’s Disease (AD) in the Validation Cohort of Korean Brain Aging Study for the Early Diagnosis and Prediction of AD
No full textWe aimed to present the study design of an independent validation cohort from the Korean Brain Aging Study for the Early Diagnosis and Prediction of Alzheimer's disease (AD) (KBASE-V) and to investigate the baseline characteristics of the participants according to the AD clinical spectrum. We recruited 71 cognitively normal (CN) participants, 96 with subjective cognitive decline (SCD), 72 with mild cognitive impairment (MCI), and 56 with AD dementia (ADD). The participants are followed for three years. The Consortium to Establish a Registry for AD scores was significantly different between all of the groups. The logical memory delayed recall scores were significantly different between all groups, except between the MCI and ADD groups. The Mini-Mental State Examination score, hippocampal volume, and cerebrospinal fluid (CSF) amyloid-beta 42 level were significant difference among the SCD, MCI, and ADD groups. The frequencies of participants with amyloid pathology according to PET or CSF studies were 8.9%, 25.6%, 48.3%, and 90.0% in the CN, SCD, MCI, and ADD groups, respectively. According to ATN classification, A+/T+/N+ or A+/T+/N- was observed in 0%, 15.5%, 31.0%, and 78.3% in the CN, SCD, MCI, and ADD groups, respectively. The KBASE-V showed a clear difference according to the AD clinical spectrum in neuropsychological tests and AD biomarkers.This study was supported by grants from the Korea Health Technology R&D Project through the Korea Health Industry Development Institute (KHIDI), funded by the Ministry of Health & Welfare, Republic of Korea (HI18C0479) and the Original Technology Research Program for Brain Science through the National Research Foundation of Korea (NRF) funded by the Ministry of Science and ICT, Republic of Korea (NRF-2014M3C7A1064752, NRF-2014M3C7A1046042, and NRF-2018M3A9F1023697)
Measurement of nuclear modification factors of gamma(1S)), gamma(2S), and gamma(3S) mesons in PbPb collisions at root s(NN)=5.02 TeV
No full textThe cross sections for gamma(1S), gamma(2S), and gamma(3S) production in lead-lead (PbPb) and proton-proton (pp) collisions at root s(NN) = 5.02 TeV have been measured using the CMS detector at the LHC. The nuclear modification factors, R-AA, derived from the PbPb-to-pp ratio of yields for each state, are studied as functions of meson rapidity and transverse momentum, as well as PbPb collision centrality. The yields of all three states are found to be significantly suppressed, and compatible with a sequential ordering of the suppression, R-AA(T(1S)) �� R-AA(gamma(2S)) �� R-AA(gamma(3S)). The suppression of gamma(1S) is larger than that seen at root s(NN) = 2.76 TeV, although the two are compatible within uncertainties. The upper limit on the R-AA of gamma(3S) integrated over p(T), rapidity and centrality is 0.096 at 95% confidence level, which is the strongest suppression observed for a quarkonium state in heavy ion collisions to date. (C) 2019 The Author(s). Published by Elsevier B.V.We congratulate our colleagues in the CERN accelerator departments for the excellent performance of the LHC and thank the technical and administrative staffs at CERN and at other CMS institutes for their contributions to the success of the CMS effort. In addition, we gratefully acknowledge the computing centres and personnel of the Worldwide LHC Computing Grid for delivering so effectively the computing infrastructure essential to our analyses. Finally, we acknowledge the enduring support for the construction and operation of the LHC and the CMS detector provided by the following funding agencies: BMWFW and FWF (Austria); FNRS and FWO (Belgium); CNPq, CAPES, FAPERJ, and FAPESP (Brazil); MES (Bulgaria); CERN; CAS, MoST, and NSFC (China); COLCIENCIAS (Colombia); MSES and CSF (Croatia); RPF (Cyprus); SENESCYT (Ecuador); MoER, ERC IUT, and ERDF (Estonia); Academy of Finland, MEC, and HIP (Finland); CEA and CNRS/IN2P3 (France); BMBF, DFG, and HGF (Germany); GSRT (Greece); NKFIA (Hungary); DAE and DST (India); IPM (Iran); SFI (Ireland); INFN (Italy); MSIP and NRF (Republic of Korea); LAS (Lithuania); MOE and UM (Malaysia); BUAP, CINVESTAV, CONACYT, LNS, SEP, and UASLP-FAI (Mexico); MBIE (New Zealand); PAEC (Pakistan); MSHE and NSC (Poland); FCT (Portugal); JINR (Dubna); MON, ROSATOM, RAS and RFBR (Russia); MESTD (Serbia); SEIDI, CPAN, PCTI and FEDER (Spain); Swiss Funding Agencies (Switzerland); MST (Taipei); ThEPCenter, IPST, STAR, and NSTDA (Thailand); TUBITAK and TAEK (Turkey); NASU and SFFR (Ukraine); STFC (United Kingdom); DOE and NSF (USA).
Individuals have received support from the Marie-Curie programme and the European Research Council and Horizon 2020 Grant, contract No. 675440 (European Union); the Leventis Foundation; the A.P. Sloan Foundation; the Alexander von Humboldt Foundation; the Belgian Federal Science Policy Office; the Fonds pour la Formation a la Recherche dans l'Industrie et dans l'Agriculture (FRIA-Belgium); the Agentschap voor Innovatie door Wetenschap en Technologie (IWT-Belgium); the Ministry of Education, Youth and Sports (MEYS) of the Czech Republic; the Council of Science and Industrial Research, India; the HOMING PLUS programme of the Foundation for Polish Science, cofinanced from European Union, Regional Development Fund, the Mobility Plus programme of the Ministry of Science and Higher Education, the National Science Center (Poland), contracts Harmonia 2014/14/M/ST2/00428, Opus 2014/13/B/ST2/02543, 2014/15/B/ST2/03998, and2015/19/B/ST2/02861, Sonata-bis 2012/07/E/ST2/01406; the National Priorities Research Program by Qatar National Research Fund; the Programa Severo Ochoa del Principado de Asturias; the Thalis and Aristeia programmes cofinanced by EU-ESF and the Greek NSRF; the Rachadapisek Sompot Fund for Postdoctoral Fellowship, Chulalongkorn University and the Chulalongkorn Academic into Its 2nd Century Project Advancement Project (Thailand); the Welch Foundation, contract C-1845; and the Weston Havens Foundation (USA)
Comparison of laboratory indices of non-alcoholic fatty liver disease for the detection of incipient kidney dysfunction
No full textNon-alcoholic fatty liver disease (NAFLD) is closely linked to insulin resistance and related adverse health outcomes. We investigated the non-invasive index of NAFLD that has the best performance in estimating the renal manifestations of metabolic disturbances. This nation-wide, cross-sectional study included 11,836 subjects, using various non-invasive assessments comprising routinely measured clinical and laboratory variables. The subjects were native Koreans aged 20 years or older and had no diabetes, history of liver or kidney disease. All participants were divided into quintiles according to their fibrosis-4 (FIB-4) results. Participants in the highest quintile were more hypertensive and obese with greater glycemic exposure, poor lipid profiles, and impaired kidney function, than those in the other quintiles. Multiple logistic regression, adjusted for age, sex, smoking, systolic blood pressure, white blood cell, platelet, fasting plasma glucose, and triglyceride, demonstrated that FIB-4, the hepatic steatosis index, the aspartate aminotransferase/alanine aminotransferase (AST/ALT) ratio, Gholam's model for non-alcoholic steatohepatitis, and the BARD score were independently associated with kidney dysfunction. ROC curve analysis revealed that FIB-4 (AUC = 0.6227, 95% CI [0.5929-0.6526], p = 0.0258) was the most precise in predicting kidney dysfunction. Our findings suggest that FIB-4 may be a favorable screening tool for the renal manifestation of hepatic metabolic disturbances