부채성충당금 관련 회계기준서의 국제 비교

이중희 啓明大學校 産業經營硏究所 2001 經營經濟 Vol.34 No.2

The purpose of this paper is to provide some guidelines for international harmonization of the Accounting Standards for Provisions, Contingent Liabilities and Contingent Assets(ASPCCA hereafter). In order to accomplish this purpose the paper reviewed the concepts of provisions and the current developments of international harmonization of related standards. The paper also reviewed comparatively the ASPCCA of Korea and U.S.A., and International Accounting Standards(IAS hereafter). Suggestions based on the findings from the review are as follows: (1) As many firms pursue various aggressive marketing policies their assets and liabilities have become more uncertain. Thus some new ASPCCA reflecting this business environment should be established. (2) In recognizing elements of financial statements that comprise uncertainties, the asset-liability approach should be adopted to follow the international trends and be consistent with the Framework of Financial Accounting Concepts of Korea. (3) It is desirable that the new ASPCCA should be more concrete and systematic, and should include rich examples since ASPCCA contain various new concepts and circumstances. By doing so, arbitrary judgements and confusion could be avoided in implementing the standards, resulting in the enhancement of comparability of accounting information. Based on the suggestions made above, it is judged that the desirable ASPCCA should be set in the frame of IAS rather than the standards of U.S.A..

청송도석의 구조해석

이희수,정윤중,신규연 연세대학교 산업기술연구소 1980 논문집 Vol.12 No.1

Mixed layer clay mineral among Chongsong pettery stones, which is important as raw material in ceramic manufactures, was investigated and then Al-chlorite(Sudoite)-Montmorillonite 1:1 regular interstratified clay mineral(Tosudite) was found to exist. X-ray diffraction, differential thermal analysis and infra-red absorption spectra were examined. The following results showed that the chief clay mineral of Chongsong pottery stone resembled to Al-chlorite(Sudoite)-Montmorillonite regular mixed layer. 1. Lattice spacing d(001) and d(002) after treatments showed as follows: d(001) d(002) untreated 29.4 17.7 ethylene glycol treatment 32.7 15.5 heat treatment - 14.2 2. DTA showed exothermal at 980 ℃ and endothermal at 70℃, 170℃, 550 ℃ and 570℃. 3. Infra-red absorption spectra showed OH absorption at wave number 3630cm??, 3650cm?? and 3530cm??.

백혈병환자에서 Liposomal Amphotericin B로 치료된 파종성 Fusarium 감염 1예

이지연,김성범,박대원,신성희,김용현,윤소영,엄중식,최철원,정희진,김우주,김준석,김장수,이갑노 대한감염학회 2003 감염과 화학요법 Vol.35 No.5

Fusarium spp.는 사람에서 드물게 각막염, 조갑진균증, 상처나 화상부위감염 등을 유발하는 것으로 알려져 있으나 최근에는 면역저하자에서 기회감염의 원인균으로 증가하고 있는 추세이다. 면역저하자에서 파종성 감염이 있는 경우에 예후는 치명적이나, 증례가 많지 않고 진단방법이 제한되어 있어 조기 진단과 신속한 치료가 쉽지 않다. 그러나 특징적으로 피부병변의 동반이 흔하여 면역저하자에서는 피부 병변의 면밀한 관찰과 함께 Fusarium 감염을 조기에 의심하여 피부생검이나 배양을 하는 것이 진단에 도움이 되리라 생각된다. 파종성 Fusarium 감염의 치료로는 감염 부위의 국소적 외과적 절제와 전신적 항진균제의 사용이 필요하고 현재까지는 amphotericin B가 비교적 효율적인 항진균제로 알려져 있으나 면역저하자에서 이에 반응을 하지 않는 경우가 많다. 저자들은 급성골수성백혈병 환자에서 관해유도화학요법 시행 후 호중구감소상태에서 피부병변과 폐침윤이 발견되었고 피부의 중심부 궤양을 동반한 구진성 병변에서 배양검사를 통해 파종성 Fusarium 감염을 진단하였으며 liposomal amphotericin B (AmBisome )를 사용하여 성공적으로 치료한 예를 경험하여 보고하는 바이다. Fusarium spp., basically a superficial pathogen, is a newly emerging fungal pathogen of opportunistic infections in immunocompromised patients. At present, although Fusarium spp. are relatively resistant to amphotericin B, the combination of amphotericin B and surgical debridement appear to be optimal treatment for disseminated infection. Recently we experienced a 32-year-old neutropenic patient after induction chemotherapy for acute myelocytic leukemia presented with skin lesions and infiltrations in both lungs. We diagnosed with disseminated fusariosis by skin culture and successfully treated the patient with liposomal amphotericin B. We emphasize a high index of suspicion for skin lesions especially in immunocopromised patients.

토끼 간조직의 Stimulatory Guanine Nucleotide 결합 단백의 αsubunit 에 대한 cDNA 염기서열에 관한 연구

이상훈,노연희,한중수,고재경 한양대학교 의과대학 1993 한양의대 학술지 Vol.13 No.1

G proteins, a family of guanine nucleotide-binding protein superfamily, are involved in transmembrane signaling systems as transducers. In this study cDNAs encoding αsubunit of the stimulatory G protein (G α ) from rabbit liver were cloned and their nucleotide sequences were determined : a λgt 11 cDNA library from total cellular poly (A)' mRNA in rabbit liber was screened for recombinant λDNA that codes for G α with labeled probe. The probe used was an EcoRI digested 3' end fragment of cDNA for G α from olfactory neuroepithelium of rat. Six of the approximately recombinant clones were screened by in situ hybridization and by autoradiography, detecting sixteen positive clones. These clones were tested using polymerase chain reaction (PCR) technique and thirteen of them were turned out to have two sets of conserved sequence in αcDNA. Four clonse among them were selected form analysis of their cDNA sequences, showing the presence of two types of cDNA, namely and with the total length of nucleotide sequence of1.392bp and 1.613bp, respectively . From nucleotide sequence analysis the amino acid residues of -1 and α-2 were deduced : they contain 335 and 386 amino acid residues (including the initiator methionine), respectively. The calculated molecular weights for and were 38.9kd and 44.6kd, respectively. The significant difference in size between two cDNAs for G αseemed to be due to the assumption that alternative promoter and leading exon might be involved in transcribing the mRNA for . Two types of cDNA from rabbit liver shared over 95% of amino acid homology with that from rat olfactory neuroepichelium if deleted portions are not counted. More information on the cDNAs could be obtained through further studies such as Sl nuclease protection experiment, expression and mutation study.

쓰레기 소각재를 사용한 시멘트 모르터의 물리적 특성에 관한 연구

이승한,정용욱,한형섭,김희중 啓明大學校 産業技術硏究所 1997 産業技術硏究所 論文報告集 Vol.20 No.-

The purpose of this study was to use daily waste incinerated ash, which was reclaimed worthlessly, as substitutes of fine aggregates in concrete. Various kinds of admixture was utilized to strengthen the cement mortar mixed with waste incinerated ash, and altered the curing condition to diminish the rate of expansion. By the results of this experiment, it was possible to produce the lightweight concrete, charactered with the gravity below 1.5 and over 160kg/㎠ compressive strength by replacing all fine aggregates with waste incinerated ash. It was also observed that the low temperature curing condition, lessoned gas exhausts, was effective to increase the strength of cement mortar.

참외주스 가열농축에 따른 관능적 특성 변화

이기동,권승혁,이명희,김숙경,주길재,권중호 한국식품저장유통학회 ( 구 한국농산물저장유통학회 ) 2004 한국식품저장유통학회지 Vol.11 No.1

고품질 참외 농축액을 제조하기 위해 농축공정에서 중요한 변수로 작용하는 가열시간을 달리하면서 제조한 농축물에 대한 관능적 평가를 실시한 결과, 가열 후 맛이 최대평점을 나타낸 조건은 가열온도가 96.63 ℃ 및 가열시간이 14.31 min일 때 였으며, 전반적인 기호도가 가장 높은 조건은 가열온도가 97.18℃ 및 가열시간이 14.55 min 일 때 였다. 가열온도 및 가열시간을 달리하면서 실험한 결과 참외 농축액 제조를 위해서는 가열온도 98℃로, 가열시간 13 min으로 처리하는 것이 적당하였다. This study was carried out to observe the change of organoleptic properties of the juice prepared with various heating temperature and heating time. Organoleptic color showed maximum value at 94.95℃ and 21.63 min and organoleptic aroma showed maximum value at 63.14℃ and 20.38 min. Organoleptic taste showed maximum value at 96.63℃ and 14.31 min and overall palatability showed maximum value at 97.18℃ and 14.55 min The best condition was 98℃(heating temperature) and 13 min(heating time) at oragnoleptic evaluation of oriental melon juice.

선택적 신동맥 색전술을 이용한 신절석술 후의 신출혈 치료 1례

이중화,이보배,윤능수,임승수,박청희 충남대학교 의과대학 지역사회의학연구소 1985 충남의대잡지 Vol.12 No.2

A patient with uncontrollable postoperative renal hemorrhage was successfully treated by selective injection of gelfoam into the anterior inferior segmental branch of right renal artery. Follow up arteriography was done 16 days later. It revealed persistent occlusion of the bleeding vessels. This method is a simple effective procedure in cases of renal hemorrhage to diverse etiology without responsive management.

BaO-Al₂O₃-SiO₂계 유리의 결정화

이희수,조동현,정윤중 연세대학교 산업기술연구소 1981 논문집 Vol.13 No.1

In the study of dielectric properties and structure for the BaO-Al₂O₃-SiO₂ system glass ceramics, the following results were obtained: 1. The parent glass batch for 36BaO-24TiO₂-36SiO₂-6Al₂O₃for mula melted when it at was heated at the 1520℃ for 2hrs. 2. The two crystals, Barium titanate and Barium celsian, existed together in the glass ceramics of this system. It was observed that the Barium titanate controls the crystallizatton. As the crystallinity of Barium tiatate was increased, the dieliectric constant was increased in the glass of this system. The variation of dielctric loss factor was slightly increased. 3. The conditions which have the large value of the crystallinity of Barium titanate and the uniform distribution of the crystal are the heating temperature of 650˚C and the soaking time of 3hrs for nucleation and 1150℃ and 5hrs for crystallization. The crystallinity was 35wt% and the dielectric constantwas 400.

백석의 북방 시편 연구

이희중 우리말글학회 2004 우리말 글 Vol.32 No.-

The purpose of this study is to examine Baek Seok's poems which were created while he was living in Manju It has been reported that Baek Seok left for Manju around between 1939 and 1940 and came back to North Korea after our nation's Liberation and Division His poems can be categorized into two stages, that is, the first stage covers his works written before our liberation and the second stage covers his works written after Liberation and Divisionp In the meantime, this study intends to explore his works written for the later part of the first stage While his poems of the former part of the first stage has been highlighted, his later poems of the first stage has not been given enough considerations Thus, this study is to look into briefly the meaning and efficacy of the term "Poetry on the Northen Area" and further scrutinize his works

CaO-SiO₂계 수열반응의 속도론적 고찰

이희수,정윤중,신현택 연세대학교 대학원 1980 延世論叢 Vol.17 No.1

For the study of kinetics and the rate determining stage on the hydrothermal reaction between CaO-SiO2 and CaO-SiO2-slag systems, the mole ratio of CaO/SiO2 was made to be 0.8 and slag was combined with same weight percentage of CaO/SiO2 mixture. For this study, discs were piled up one on another compactly for intercepted the steam penetration, exept one direction, and had autoclave treatment for 2,6, 10, 14 and 24 hrs. at reaction temperature 80,152 and 181℃. Contents of free lime and free silica were detected by quantitative analysis for the reaction conversion. And from this result reaction constant and activation energy were calculated. It was found that the rate determining stages are changed from phase boundary controlled reaction to diffusion controlled reaction in process of 10 hrs. at reaction temperature 80 and 152℃ for CaO-SiO2 system and at 152 and 181℃ for CaO-SiO2-slag system. And also was found that activation energy for CaO-SiO2 system is 6.6 kcal/mole and for CaO- SiO2 - slag system is 12.2kca1/mole.