115 research outputs found

    Association between Symptoms of Irritable Bowel Syndrome and Methane and Hydrogen on Lactulose Breath Test

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    Whether hydrogen and methane gas produced during lactulose breath test (LBT) are associated with symptoms of irritable bowel syndrome (IBS) is not determined. We aimed to investigate whether hydrogen and methane on LBT are associated with IBS symptoms.Sixty-eight IBS patients meeting the Rome III criteria for IBS, and 55 healthy controls,underwent LBT. The IBS subjects recorded their customary gastrointestinal symptoms on a questionnaire using visual analogue scales. LBT positivity was defined to be above 20 ppm rise of hydrogen or 10 ppm rise of methane within 90 min. Gas amounts produced during LBT were determined by calculating area under the curve of hydrogen and methane excretion. Symptom severity scores were not different between the LBT (+) IBS and LBT (-)IBS subjects and also between methane producers and non-methane producers. Gas amounts produced during LBT were not associated with IBS symptoms, except a weak correlation between total gas amounts and a few IBS symptoms such as bloating (r = 0.324, P = 0.039), flatulence (r = 0.314, P = 0.046) and abdominal pain (r = 0.364,P = 0.018) only in LBT (+) IBS. In conclusion, hydrogen and methane gas on LBT are not useful for predicting the customary symptoms and subtypes of IBS

    Comparison of Endovascular Treatments of Ruptured Dissecting Aneurysms of the Intracranial Internal Carotid Artery and Vertebral Artery with a Review of the Literature

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    Objective : Subarachnoid hemorrhage (SAH) caused by rupture of an internal carotid artery (ICA) or vertebral artery (VA) dissecting aneuryesm is rare. Various treatment strategies have been used for ruptured intracranial dissections. The purpose of this study is to compare the clinical and angiographic characteristics and outcomes of endovascular treatment for ruptured dissecting aneurysms of the intracranial ICA and VA. Methods : The authors retrospectively reviewed a series of patients with SAH caused by ruptured intracranial ICA and VA dissecting aneurysms from March 2009 to April 2014. The relevant demographic and angiographic data were collected, categorized and analyzed with respect to the outcome. Results : Fifteen patients were identified (6 ICAs and 9 VAs). The percentage of patients showing unfavorable initial clinical condition and a history of hypertension was higher in the VA group. The initial aneurysm detection rate and the percentage of fusiform aneurysms were higher in the VA group. In the ICA group, all patients were treated with double stent-assisted coiling, and showed favorable outcomes. In the VA group, 2 patients were treated with double stent-assisted coiling and 7 with endovascular trapping. Two patients died and 1 patient developed severe disability. Conclusion : Clinically, grave initial clinical condition and hypertension were more frequent in the VA group. Angiographically, bleb-like aneurysms were more frequent in the ICA group and fusiform aneurysms were more frequent in the VA group. Endovascular treatment of these aneurysms is feasible and the result is acceptable in most instances

    The Effect of Online Logistics Service Quality on Customer Satisfaction and Repurchase Intention--Focus on Alibaba Corporation

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    ��� ��������� ������ ������������ ��������� ��������� ��������������� ������������ ��������� ������������ ������ ������������������ ������������������ ��������� ������ ��������� ������ ��������� ��������������� ��� ��������������� ������ ��������� ��������� ������ ��������������� ������ ������ ��������� ���������.������ ������ ������������������ ��������� ��������� ��������� ������������ ������ ������������������ ��������������� ���������������. ������ ������ ������ ������������������ ���������, ���������, ���������, ������ ���������, ������������ ��������� ��������� ���������������. ������ ������ ������ ������������������ ��������������� ��������������� ��������� ������ ��������� ��������������� ��� ��������������� ��������� ��������� ������ ������������ ��� ��������� ���������������. 5������ ������������ ������������������ ��������� ������������ 5������ ��������� ��������������� ��� ��������������� ��������� ��������� ������ 1������ ��������� ������������ ��� 6������ ��������� ������������ ���������������. ��������������� ������������ ������ ��������� ��������� ������������ ��������� ������������ ��������� ��������� ������ ��������������� ������������ ��� 250������ ������������ ������������ ��������� ���������������. ������ ��������������� ��������������� ������������, ��� ��������������� ��������� ��������� ������ SPSS 21.0 ������������������ ������������ ���������������. ������������ ������������ ��������� ��������� ��������������� ���������������. ��������������� ��������������� ������ ��������� ��������������� ������������ ��������� ������ ��������������� ���������. ������ ��������������� ��������� ��������������� ��������� ��������� ��������� ������ ������ ������������ ������ ��������������������� ��� ���������, ���������, ���������, ������ ���������, ������������ 5������ ��������������� ��������� ��������� ��������� ��������� ������������. ������ ��������� ������������ ������ ������������������ ��������������� ��������� ������������ ��������� ��� ������������������ ��������� ������ ��� ��������� ������ ��� ��� ������. ��������������� ��������� ������ ������ ��������������� ��������� ��������� ��������� ��������� ������ ��������� ��������������� ��������� ������ ������ ������������ ������������ ��������� ��������� ��������� ��������������� ������ ������������. ��� ��������������� ��������� ������������ ������ ������������������ ��������������� ��������������� ������������ ��� ��������� ��������������� ��������� ��������� ���������������, ��������������� ��� ������������ ������ ������ ��������� ���������������.This study is used to determine the relationship between the logistics service quality of Internet shopping malls and customer satisfaction, and then to find the major impact on customer satisfaction and the intention of repurchase on the online shopping mall Alibaba. For this purpose, through the consideration of prior studies the factors that make up the logistics service quality of Internet shopping malls are categorized. Accordingly, logistics service quality was derived and used as variables for accuracy, speed, reliability, post - service and kindness. A research model and hypothesis was drawn on the effects of logistics service quality factors on customer satisfaction and on the intention of purchasing again. A total of six assumptions were established and validated, including five that expressed the relationship between the five factors and customer satisfaction and one that affected the customer satisfaction and re-purchase intent. To verify the hypothesis, the sample was collected by distributing a total of 250 questionnaires to consumers who had experience using the Alibaba Internet Shopping Center. We used SPSS 21.0 statistical packages to analyze the logistics service quality factors, customer satisfaction, and their impact on the intent to re-purchase them. A Exploration Factor Analysis was performed to validate. Ultimately, based on the analysis results obtained from the study models, the following results were obtained : As for the significant impact of logistics service quality factors on customer satisfaction, five of them were found to have significant effects on accuracy, speed, reliability, post service and kindness. It can also influence the intention of purchasing again as the quality of logistics services of Internet shopping malls affect customer satisfaction. As a result of the statistically significant relationship between customer satisfaction and the intent to revisit it, many existing studies have shown that the more satisfied the customer is, the higher the intention of the revisit is. In this study, we have identified the factors that are responsible for the quality of logistics services of Internet shopping malls, demonstrated the impact of each factor on customer satisfaction, and also demonstrated the effect of connecting customer satisfaction with the intention of repurchase.Maste

    Comparison of a gasless unilateral axillo-breast and axillary approach in robotic thyroidectomy

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    New approaches to robotic thyroidectomy help to prevent neck scarring and improve surgical ergonomics. The purpose of this study was to compare the efficacy and advantages of a gasless unilateral axillary (GUA) approach and an axillo-breast (GUAB) approach in robotic thyroidectomy

    A Study for the Introduction of Mandatory Disclosure Rule in Korean Tax Laws

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    2015��� OECD��� BEPS Report Action 12��� ������ ��������� ��������������������� ������ ��������� ������������ ��������������� ������������������ ��������������� ������ ��������� ������������������ ������������������(mandatory disclosure rules, ������ “������������������”������ ������)��� ������������ ��������� ������������. ������ ��� 8��� ��������� ��� ��������� ������ ������������ ������. ������������ ������������ BEPS Report��� ������������ ��������������������� ������������ ��������� ������ ������ ��� ��������� ��������������� ������ ���������������. ������ ������ ������ ��� ��������� ��������� ������������ ��������� ���������������. OECD��� ��������������������� ��������� ������ ��������� BEPS(Base Erosion and Profit Shifting)��� ��������� ������������ ������ ��������� ��������� ������������������ ��������� ������������(aggressive tax planning)��� ������ ��������� ��� ��� ������������ ��������� ������ ������ ��������������� ������������ ������������. OECD��� ��� ��������� ������������ ������ ������������(administrative tool)������ ��������������������� ������ ������������ ������ ������������������ ��������� ��� ���������. ��������� ��������� ������������ ������ ������ ��������������� ��������������� OECD��� ��������������� ��������� ������ ��������������� ��������������� ��������������������� ��������� ��������� ������. ��� ��������� “������������”��� ������������ ��������������� ��������������� ��� ������������ ������������������������ ��������� ������������ “������������”��� ��������� ������������ ������ ��������������� ������. “������������” ��������� ������ ������������ ������ ������������������ ������ ������ ������������������ ��������� ������������ ������ ������ ������ ��������������� ��������� ������ ��������� ��������������� ������������. 2015������ OECD��� ��������������������� ��������� ������������������ ������ “������������”��� ��������� ������������ ������������ ������ ������������ ������ ���������. ��������� ��������������������������� ��������� ������ ������ ��������� ��������������������� ������������ ��������������� ��������������������� ��������������� ������������ ��������� ��������� ��� ������ ���������. ������������������ ������ ������ ��������� ������ ������������ ���������(promoter)��� ������ ������ ������������, ��������������� ������������(��������� ��������� ������������ ������)��� ������������ ������������. ������������������ “������������”��� ��������� ��������������� ��������� ��������������������������� ������������ ������ ������ ��������������������� ������ ������������ ��������� ������������ ��� ������ ���������. In 2015, the OECD recommended the introduction of mandatory disclosure rule (hereinafter, “prior filing rule”) in the domestic tax laws for its member countries through publishing the BEPS Report Action 12, which obligates the taxpayer or tax intermediary to report a tax avoidance scheme to the tax authorities before its actual execution. Eight countries have already institutionalized this rule in their domestic tax laws. In this paper, the authors reviewed the recommendations given by the OECD and studied on whether Korea will be better off with this new rule if it is introduced in Korean tax laws and, if the answer is yes, on what features the new rule has to have. For this purpose, the institutional examples of the above 8 countries have also been researched. The reason why the OECD has recommended this system for its member countries is that it felt that the vastly spread current BEPS phenomena have been aggravated by the lack of effective measures wielded by the tax authorities because they cannot obtain timely information on the aggressive tax planning strategies made on the side of taxpayers. The OECD has found that the prior filing rule will do its role as an effective administrative tool decently in curtailing the spread of BEPS phenomena. The environment of tax administration in Korea of which economic globalization is astonishingly speedy has the same problems that the OECD report has found at the global level. That surely makes the introduction of the prior filing rule in Korean tax laws indispensible. The prior filing rule is built on the word “tax avoidance” as its core concept. From the logical point of view, a provision to define the word “tax avoidance” has to be provided along with its introduction to a tax law. The debate on the introduction of such provision has long been maintained in the academic arena of Korea to no avail. Such provision seems to have been understood as being very abstract and therefore increasing legal uncertainties by the majority of scholars and even policy makers. Considering such history of negative sentiment against the provision, we may not dash to introduce it, even though the OECD has recommended the introduction of prior filing rule. Then, under the current tax laws devoid of such provision for the general anti-avoidance rule, a more realistic approach may be considered, which is a prior filing rule limiting the reportable schemes to specific types of transactions. In the longer term, we may develop a provision to define the concept of “tax avoidance” and expand the scope of reportable avoidance scheme
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