실물 옵션 모형을 이용한 벤처기업가치의 실증연구

윤중옥,이현철 한국세무회계학회 2004 세무회계연구 Vol.14 No.-

본 연구는 벤처기업의 가치를 적정하게 표시함으로써 벤처기업의 활성화에 기여하고자 벤처기업을 합리적으로 평가할 수 있는 평가모델과 방법을 알아보고, 그것을 제시하고자 하였다. 연구방법으로는 코스닥시장에 등록되어 있는 기업들 중 벤처로 분류되어 있는 2003년 7월 현재 386개의기업 중 자료의 수집이 가능한 145개 기업중에서 2000년부터 2002년까지 코스탁에 등록한 기업을 대상으로 실증분석 하였다. 연구모델로는 최근의 벤처기업의 가치평가방법 실물옵션평가모델을 사용하였다. 그 중에서 벤처기업의 특성을 고려한 평가모델로 유용하다는 블랙·숄즈 평가모델을 이용하여 각 기업의 재무적 회계정보를 기초로 한 장부가치를 변수로서 사용하였다. 연구결과 시장상황의 급격한 변동이 없을 경우 벤처기업의 가치평가나 최초공모시에 실물옵션정가모텔을 이용하여 평가하는 것이 기업의 장부가치와 시장가치를 더 적정하게 나타내는 것으로 분석되었다. 본 연구는 블랙·숄즈 평가모델을 응용하여 123개 벤처기업의 기업가치를 시장가치인 현재의 주가와 공모년과 공모후 1년과 공모후 2년의 평균주가를 비교하였다. 약간의 차이는 있으나 연구모델을 통하여 구한 기업가치의 절대오차율이 공모가격과 공모후의 평균주가, 현재주가에 근접한 것으로 나타났다.

첫번째 뇌졸중 환자에서 무증상 뇌경색 : 뇌자기공명영상 소견과 위험인자 MRI Findings and Stroke Risk Factors

윤신구,방차옥,성기범,박형국,신현길 대한신경과학회 1996 대한신경과학회지 Vol.14 No.1

일 대학 병원 마취 · 회복실 간호사의 간호활동 분석

강윤경,김경미,김연이,박혜옥,서광희,송숙녀,이현숙,조의영 대한간호행정학회 2006 간호행정학회지 Vol.12 No.1

Purpose: This study was aimed to specify roles of nurses from the anesthesia and recovery room by analyzing nursing activities as well as anesthesia nursing during surgery. Method: The objects were 12 RNs working in the recovery room of a university hospital located in Incheon. Self-report was performed by measuring stop-watch for five days from May 17th to May 21st in 2004. Research method was designed to record the time and frequency of the nursing activity from anesthesia and recovery room based on nurses' statement and other references for five days. The data were analyzed with descriptive statistics, ANOVA, and t-test via SPSS Win 10.0 program. Result: Nursing activities in anesthesia recovery room were classified into two different characteristics such as direct and indirect nursing activity. The activities consisted of 11 direct nursing areas and 39 nursing activities in anesthesia preparation room. The indirect nursing was classified into 8 nursing areas and 32 nursing activities. The direct nursing was classified into 12 nursing areas and 55 nursing activity. Also, the indirect nursing was classified into 7 nursing areas and 21 nursing activities in recovery room. In terms of prevalence of nursing activities in the anesthesia preparation room, observation and cooperation of anesthesia was the most prevalent activity, drug and eqipment management the second prevalent, and drug administration the third. On the other hand, in the recovery room, the most prevalent activity was vital sign checking and observation, the second most prevalent activity informative activity, and the third body temperature control. Nursing activity time was recorded according to the nursing characteristics. In the anesthesia preparation room, the direct nursing spent for 8092.20 minutes was larger than the indirect nursing spent for 7198.50 minutes. Also, in the recovery room, the direct nursing spent for 2361.16 minutes was larger than the indirect nursing spent for 1134.13 minutes. 4. Nursing activity time was compared to duty shifts. In the anesthesia preparation room, the direct nursing was more prevalent on day shift and the indirect nursing was prevalent on evening shift. However, in the recovery room, both direct and indirect nursing activities were prevalent on day shift. Conclusion: The role of anesthesia and recovery room nurses was analysed according to the time, frequency, and its characteristics.

NIDDM 당뇨병 흰쥐에서 n-3 다가불포화지방산이 가자미근의 Glucose Uptake에 미치는 영향

최원경,윤옥현,강병태 한국식품영양학회 1998 韓國食品營養學會誌 Vol.11 No.5

인슐린 저항성이 발생된 흰쥐 골격근에서 n-3 다불포화지방산이 당수송에 어떤 영향을 미치는지 연구한 본 논문을 요약하면 다음과 같다. 5주간의 식이에 의한 각군간의 유의한 체중 변화는 없었다. 5주간의 고지방식이에 의하여 혈당은 정상식이군의 83mg/dl에 비하여 94mg/dl로 13% 더 증가하였다(p<0.05). n-3 다불포화지방산에 의하여서는 혈당의 유의적 감소는 없었으나 다소 감소하였다. 혈장 인슐린은 정상식이군의 11.6U/ml에 비하여 고지방식이군은 32.4U/ml로 높았으며(p<0.01), n-3 다불포화지방산에 의하여 28.7U/ml로 감소하였다(p<0.01). 가자미근의 당수송은 시험관 실험에서 고지방식이군이 정상식이군에 비하여 기초상태 뿐만아니라 인슐린 1, 10, 100nM에서도 현저히 감소하여(p<0.01) 인슐린 감수성과 반응도 모두 감소한 인슐린 저항성을 보여 주었다. 고지방식이군에 n-3 다불포화지방산의 첨가시 고지방식이군에 비하여 기초상태, 인슐린 1, 10, 100nM에서 유의하게(p<0.01) 증가하였으나 정상군의 그것에는 미치지 못하였다. 이상의 결과로 미루어 보아 5주간의 고지방식이시 당수송에 장애와 골격근의 인슐린 저항성이 발견되었으며, 고지방식이에 n-3 다불포화지방산의 첨가에 의해서 골격근 인슐린 저항성의 정도가 억제되므로 고지방식이에 의한 인슐린 저항성은 n-3 다불포화지방산이 효과적으로 예방이 가능할 것으로 생각되었다. The purpose of this study was to investigate the effects of n-3 polyunsaturated fatty acids(PUFA) on glucose and lipids metabolism in high-fat diet rats. Rats were randomly assigned to normal, high-fat with n-3 PUFA and high-fat dietary groups. Experiments were carried out after 5 weeks feeding with prescriptive diets following 7 hrs fasting. Body weight gains tended to be higher in high-fat fed rats than normal. Blood glucose was increased(p<0.05) by high-fat diet compared with normal diet, and decreased(p<0.05) to normal level by n-3 PUFA. Plasma insulin level was significantly higher(p<0.01) in high-fat diet rats than that of normal-diet rats, and also decreased(p<0.01) by n-3 PUFA. Glucose uptake of soleus muscle in vitro was decreased markedly in high-fat fed rats than normal diet rats at 0, 1, 10, and 100 nM insulin concentrations. Therefore insulin sensitivity and responsiveness were decreased by high-fat diet. Omega-3 PUFA made a recover(p<0.01) insulin sensitivity to almost normal level, and improved(p<0.05) insulin responsiveness in some extent. In conclusion, the results suggest that metabolic disorder of glucose and insulin resistance of skeletal muscle are caused by high-fat diet and n-3 PUFA can ameliorate metabolic disorder and insulin resistance.

자두와인에 대한 마케팅 전략 연구

이수원 ; 윤옥현 ; 김순희 김천대학교 2003 김천대학교 논문집 Vol.24 No.-

Marketing strategy is marketing logic by which the business unit expects to achieve its marketing objectives. Marketing strategy consists of making decisions on the business's marketing expenditures, marketing mix, and marketing allocations in relation to expected environmental and competitive conditions. On the other hand, this study was taken on develop the marketing strategies for plum wine by the research institute of indigenous food at Gimcheon College. Accordingly, this study examines for the analysis, planning and con-trol of market involved plum wine through SWOT analysis and 4Ps. It is expected to provide the marketing managers of plum wine with some knowledge and insight in this area. Furthermore, this study can contribute to the establishment of the marketing strategies for plum wine.

자두 추출물을 이용한 미용비누 제조 및 여드름 환자에 대한 효과

한만덕 ; 윤옥현 ; 박동철 ; 박지원 김천대학교 2003 김천대학교 논문집 Vol.24 No.-

In this study, authors investigated the bathroom soap development using plum(Prunus salicina Lindl. cv. Soldam) extracts and studied the effects and safety of a plum soap on acne patients. For obtaining antibacterial material from dried plum, the serial extraction using organic solvent was carried out and gained of 0.2% hexane, 0.2% chloroform, 0.23% ethyl acetate, 9.8% butanol and 2.1% water extracts. The main bioactive contents of the soap were consisted of 0.006% plum extract, 0.1% glycyrrhiza extract, and 0.15% tocopheryl acetate. A clinical study of soap containg 0.006% plum extracts was carried out on three groups of people: a treatment and 2 control groups on acne patients. Efficacy and safety were assessed at baseline and at one month later. The group applving the soạp with plum extract felt better than the one applying the 2 control group. Some patients developed mild and transient local side effects. The plum soap didn't change at 40℃ and was 130 hardness. In conclusion, cleansing three times a day with a facial soap consisting 0.006% ethyl acetate extract of plum was found to be effective and safe for patients suffering from acne vulgaris

제산제를 이용한 자두와인의 감산처리

강병태 ; 김순희 ; 윤옥현 김천대학교 2006 김천대학교 논문집 Vol.27 No.-

To decrease the acid quantity of the plum wine, we have treated the plum wine aged 3 months with calcium carbonate and potassium bicarbonat as antacids. Total acid contents of plum wine was drastically reduced and the pH was increased, rel-atively to concentrations, in the calcium carbonate treated group. But there was not consistent with results in the potassium bicarbonate treated group. However, Both of antacids did not affect the contents of total phenolics. Color changes were mon-itored by the CIELAB space, using the D65 illuminent and 10° observer. Redness (a) was significantly decreased in the plum wine treated with antacids. The chroma(C) and hue (H) parameters was also changed as a result of the dis-coloring process since they are combinations of the a and b parameters.

방사선 치료를 받는 암 환자들의 사회적 지지와 삶의 질과의 관계

정주희,류소연,윤혜은,남택근,오윤경,안현옥,박계남,이영선 朝鮮大學校 附設 醫學硏究所 2002 The Medical Journal of Chosun University Vol.27 No.2

Objective : This study was performed to investigate the relationship between social support and quality of life among cancer patients receiving radiation therapy. Matehals and Methods : The data were collected from 98 patients, who were receiving radiation therapy at two university hospitals located in GwangUJu, used by structured questionnaire. For statistical analyses of the association between quality of life and various characteristics, data were analyzed using t-test, ANOVA, Pearson 's correlation, and multiple regression analysis. Results: 1. There were 56(57.1%) males and 42(42.9%) females. Age ranged from 21 to 82 years. The primary sites of cancer were gastrointestinal tract (24.5%), lung (23.5%), breast (21.4%), and head and neck (11.2%) in order. 2. The mean scores of social, family, and medical support were 4.30 0.58, 4.49 0.78, 4.11 0.65, respectively. The score of quality of life was 5.83 1.63 (range: 1.95 ~ 9.05). 3. An analysis of the association between several factors of patients and quality of life showed that the statistically significant factors were age, the presence of distant metastasis, family support, medical support and social support. 4. As a result of the multiple regression analysis, only social support was significant (β=0.932, P=0.02) with quality of life, but age and presence of distant metastasis were not significant. Conclusion : This suggests that quality of life in cancer patients could be improved by strengthening the social support which consists of family and medical support. Further study would be necessary to evaluate separately several aspects of quality of life among cancer patients.

자두 발효주 개발에 관한 연구

이재우 ; 강병태 ; 윤옥현 ; 최영훈 김천대학교 2003 김천대학교 논문집 Vol.24 No.-

The possibility of wine-making from the plum cultivated in Gimcheon was investigated. Also, the quality of fermented plum wines were tested by the chemical components and sensory evaluation. Ethanol productivity of the plum by Saccharomyces sp. CMY-28 isolat- ed from citrus fruit was better than that of commercial dried-yeasts. The ethanol content and total acidity of plum wines made from Formosa and Soldam were 12~12.6% and 0 8% respectively. The wine made from Formosa was better than that of Soldam in their quality parameters and sensory scores.

재조합 균주 Bacillus subtilis가 생산하는 Strept-omyces albus KSM-35 Amylase의 정제 및 특성

이재우, 위성언, 윤옥현 김천대학교 1997 김천대학교 논문집 Vol.18 No.-

Amylase encoded by the samy gene of Streptomyces albus KSM-35 was produced from Bacillus subtilis LKS88 carrying a recombinant plasmid PASA240. The amylase was purified 14.6-folds to homogeneity by salting out with ammonium sulfate, and by some chromatographic procedures using DEAE-Toyopearl, Sephadex G-75, and hydroxyapatite. The molecular weight of purified enzyme was estimated to be 50.000 by SDS-polyacrylamide gel electrophoresis analysis. The optimum temperature and pH of the amylase was 500 and 6.0, repectively. The amylase activity was stimulated by the addition of Na+ ion, whereas it was inhibited by 10 mM Al3+, Cu2+ ions, and 1 mM EDTA. Enzyme inhibitors, such as the ß-mercaptoethanol, concanavalin A, hydoroxylamine-HCl, and acetic anhydride, did not affect the amylase activity. Maltotetraose was detected as the major product during the soluble starch hydrolysis, and small amounts of maltopentaose. maltotriose, and maltose were also found. The general properties like pH, temperature dependences, and starch hydrolysis patterns of Bacillus-expressed amylase maintained the original properties of the s albus KSM-35 amylase.