Is Foreign Direct Investment Effective From The Perspective Of Tax Avoidance? An Analysis Of Tax Avoidance Through The International Transfer Pricing Behaviors Of Korean Corporations

This study examines whether multinational companies carry out tax avoidance through subsidiaries. An empirical analysis was conducted of 4,585 Korean firms from 2001 to 2010 by company and year. The results are as follows. First, MNCs that have become more internationally diversified through the establishment of overseas subsidiaries generally show a higher tendency to avoid tax. Thus, the analysis results show a positive correlation between globally diversified MNCs and corporate tax avoidance. This correlation is established due to the firms' active use of tax strategies (investment tax credits, tax cuts) applicable to the various countries in which they have expanded their businesses. Second, the analysis results showed that these firms actively avoided tax with overseas transfer pricing behaviors when compared to companies without overseas subsidiaries. Thus, the adjustment of sales prices and purchase value through actual transactions increased the propensity of the parent company to avoid tax.

Hull-form optimization of a 66,000 dwt bulk carrier in irregular wave condition

This paper deploys optimization techniques to obtain the optimum hull form of a 66,000 DWT bulk carrier in calm water and in irregular head waves at sea state 6. Parametric modification functions for the bow hull-form variation are SAC shape, section shape (U-V type, DLWL type). Multi-objective functions are applied to minimize the values of wave-making resistance in calm water and mean added resistance in waves. WAVIS version 1.3 is used to obtain wave-making resistance in calm water condition. The modified Fujii and Takahashi's formula is applied to obtain the added resistance in short waves. The added resistance in long wave is obtained from the potential-flow solver based on the 3-D panel method. And the mean added resistance in irregular head waves is obtained by linear superposition of the wave spectrum and the response function. The PSO (Particle swarm optimization) algorithm is employed for the optimization technique. The resistance and motion characteristics in calm water, in regular head waves and in irregular head waves of the two hull forms are compared. It has been shown that the optimal brings 6.8% reduction in the mean added resistance at sea state 6

Severe recurrent nocturnal hypoglycemia during chemotherapy with 6-mercaptopurine in a child with acute lymphoblastic leukemia

Various endocrine dysfunctions occur during chemotherapy, including hypoglycemia. However, reports of hypoglycemia associated with 6-mercaptopurine (6-MP) are rare. Herein, we report an 8-year-old boy with severe symptomatic hypoglycemia likely due to 6-MP during chemotherapy. He had been diagnosed with acute lymphoblastic leukemia 3 years previously and was in the maintenance chemotherapy period. Treatment included oral dexamethasone, methotrexate, and 6-MP, of which only 6-MP was administered daily. Hypoglycemic symptoms appeared mainly at dawn, and his serum glucose dropped to a minimum of 37 mg/dL. Laboratory findings showed nothing specific other than increased serum cortisol, free fatty acids, ketone, alanine aminotransferase, and aspartate aminotransferase. Under the hypothesis of hypoglycemia due to chemotherapy drugs, we changed the time of 6-MP from evening to morning and recommended him to ingest carbohydrate-rich foods before bedtime. Hypoglycemia improved dramatically, and there was no further episode during the remaining maintenance chemotherapy period. To the best of our knowledge, this is the first report of this type of hypoglycemia occurring in an Asian child including Korean

Influence of Calcium Sulfate Type on Evolution of Reaction Products and Strength in NaOH- and CaO-Activated Ground Granulated Blast-Furnace Slag

This study investigated the influences of CaSO4 type (i.e., anhydrite vs. gypsum) on strength development and reaction products in the activation of ground granulated blast-furnace slag (GGBFS) when different activators (i.e., CaO vs. NaOH) and sources of GGBFS were used. In the CaO-activation, the addition of calcium sulfates greatly enhanced 28-day strengths, regardless of the choice of CaSO4 or GGBFS source, through increasing the quantities of reaction products and reducing pore volume and size. However, in the NaOH-activation, the use of calcium sulfates showed the complex dependency of strength on the choice of CaSO4 type and GGBFS source, and it barely produced beneficial effects on the quantity of reaction products and reduction of pore volume and size. Thus, the results in this study indicate that the combination of CaO-activation and calcium sulfates is a more effective means of activating GGBFS to gain enhanced strength and significant quality control than the use of gypsum with NaOH-activation

Escuelas promotoras de la salud: un programa multicompente para prevenir los riesgos conductuales en adolescentes (2014-2017)

DOI: 10.26439/persona2020.n023(1).4834 This article is based on the analysis of the systematization of the Health Promoting School project implemented in Lima, Peru, from 2014 to 2017 by an agreement between the International cooperation agency of South Korea and the Ministry of health in Peru. A description of the phases developed, the strategies used, and the alliances built for their implementation will be presented. For that purpose, a review of secondary sources and interviews to key players as primary sources were made. The project considered the prevention and health promotion paradigms as complementary ones.DOI: 10.26439/persona2020.n023(1).4834 Este artículo se basa en el análisis de la sistematización del Proyecto de las Escuelas Promotoras de la Salud, implementado en Lima, Perú, del 2014 al 2017, a través de un acuerdo entre la Agencia de Cooperación Internacional de Corea del Sur, y el ministerio de Salud de Perú. Se describe el desarrollo de las fases del proyecto, las estrategias que se usaron, así como las alianzas que se construyeron para la implementación del proyecto. Para el análisis se revisaron fuentes secundarias y se entrevistaron a los agentes clave, como fuentes primarias. Consideramos que los paradigmas de prevención y promoción de la salud deben ser considerados como complementarios

Alpha-tocopherol exerts protective function against the mucotoxicity of particulate matter in amphibian and human goblet cells

Exposure to particulate matter (PM) in ambient air is known to increase the risk of cardiovascular disorders and mortality. The cytotoxicity of PM is mainly due to the abnormal increase of reactive oxygen species (ROS), which damage cellular components such as DNA, RNA, and proteins. The correlation between PM exposure and human disorders, including mortality, is based on long-term exposure. In this study we have investigated acute responses of mucus-secreting goblet cells upon exposure to PM derived from a heavy diesel engine. To this end, we employed the mucociliary epithelium of amphibian embryos and human Calu-3 cells to examine PM mucotoxicity. Our data suggest that acute exposure to PM significantly impairs mucus secretion and results in the accumulation of mucus vesicles in the cytoplasm of goblet cells. RNA-seq analysis revealed that acute responses to PM exposure significantly altered gene expression patterns; however, known regulators of mucus production and the secretory pathway were not significantly altered. Interestingly, pretreatment with alpha-tocopherol nearly recovered the hyposecretion of mucus from both amphibian and human goblet cells. We believe this study demonstrates the mucotoxicity of PM and the protective function of alpha-tocopherol on mucotoxicity caused by acute PM exposure from heavy diesel engines

Role of interleukin-10 in endochondral bone formation in mice: Anabolic effect via the bone morphogenetic protein/Smad pathway

Objective: Interleukin-10 (IL-10) is a pleiotropic immunoregulatory cytokine with a chondroprotective effect that is elevated in cartilage and synovium in patients with osteoarthritis. However, the role of IL-10 during endochondral bone formation and its mechanism of action have not been elucidated. Methods: IL-10-/- mice and IL-10-treated tibial organ cultures were used to study loss and gain of IL-10 functions, respectively, during endochondral bone formation. Primary chondrocytes from the long bones of mouse embryos were cultured with and without IL-10. To assess the role of IL-10 in chondrogenic differentiation, we conducted mesenchymal cell micromass cultures. Results: The lengths of whole skeletons from IL-10-/- mice were similar to those of their wild-type littermates, although their skull diameters were smaller. The tibial growth plates of IL-10-/- mice showed shortening of the proliferating zone. Treatment with IL-10 significantly increased tibial lengths in organ culture. IL-10 also induced chondrocyte proliferation and hypertrophic differentiation in primary chondrocytes in vitro. Mechanistically, IL-10 activated STAT-3 and the Smad1/5/8 and ERK-1/2 MAP kinase pathways and induced the expression of bone morphogenetic protein 2 (BMP-2) and BMP-6 in primary chondrocytes. Furthermore, the blocking of BMP signaling attenuated the IL-10-mediated induction of cyclin D1 and RUNX-2 in primary chondrocytes and suppressed Alcian blue and alkaline phosphatase staining in mesenchymal cell micromass cultures. Conclusion: These results indicate that IL-10 acts as a stimulator of chondrocyte proliferation and chondrogenic or hypertrophic differentiation via activation of the BMP signaling pathway. © 2013, American College of Rheumatology