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      • SCOPUSSCIEKCI등재

        여자 부정교합자의 치료전·후 연조직의 심미적 안모형태분석에 관한 연구

        박숙규,서정훈 대한치과교정학회 1991 대한치과교정학회지 Vol.21 No.1

        This study was undertaken to investigate soft tissue profile changes by orthodontic treatment in female patients. Traditional cephalometric appraisal yields data of dubious scientific value, the soft tissue profile forms were evaluated by finite element method. The subject was divided into three groups according to Angle's classification and each group was composed of 25 female patients averaged aged 12-14 years at the start of treatment. THe changes in soft tissue form were evaluated by computing the degree of distortion in each triangle after treatment compared with the triangle before treatment. The conclusions were as follows: 1.The soft tissue profile forms were evaluated by finite element method and independent evaluation of each element by local changes was possible. 2.Maximum and minimum principal strains showed marked variability depending on the particular finite element and each group and Class Ⅱ,Ⅲ sample was greater than Class Ⅰ sample. 3.Soft tissue size changes as a result of orthodontic treatment was not related to those of shape. 4.Soft tissue changes by orthodontic treatment were variable in individual patient, and were not related to Angle's classification.

      • 성인에서 Haemophilus influenzae 감염증의 임상양상과 미생물학적 특성

        이종섭,황병연,정희진,김우주,박승철,이도현,이창규,신종희,황규잠,이영희 대한화학요법학회 2000 대한화학요법학회지 Vol.18 No.2

        목적 : H. influenzae는 성인에서 흔히 호흡기 감염을 일으키는 균주로, 최근 ampicillin 내성 β-lactamase 생성 균주들이 지속적인 증가를 보이고 있어, 이에 국내 성인에서 H. influenzae에 의한 감염의 임상양상과 분리된 균주들의 미생물학적 특성을 조사하고자 하였다. 방법 : 1998년 3월부터 1999년 9월까지 고려대 구로병원에 내원한 환자중에서 H. influenzae가 분리된 68명을 대상으로 임상양상을 조사하고 항균제 감수성 검사를 시행하였다. 분리된 33주에 대해서 혈청형, 생물형, 세포외막 단백분석을 시행하였고, β-lactamase 생성여부에 따른 감염 환자군간 임상상 및 예후의 차이를 비교하였다. 결과 : 환자의 평균연령은 68세였고, 지역사회 획득감염이 전체의 85%를 차지하였다. 폐렴과 기관지염과 같은 하기도 감염이 전체환자의 75%를 차지하였고 분리 검체 역시 객담이 84%로 가장 많았다. 환자의 71%가 기저질환을 가지고 있었으며, 그 중에 만성 폐쇄성 폐질환, 심혈관 질환, 악성종양, 당뇨병이 대부분이었다. 혈청형으로는 nontypeable 형이 68%로 가장 많았고 b형은 한 예도 없었다. β-lactamase 생성율은 63.2%였고, β-lactamase 양성균주의 항균제 내성율이 음성균주에 비하여 높았으나 β-lactamase 생성 여부에 관계없이 cefotaxime, azithromycin, ciprofloxacin에 대하여 100%의 감수성을 나타내었고 cefaclor, cefuroxime에 대해서는 10% 이하의 낮은 내성율을 보여 이들 항균제들이 치료에 효과적일 것으로 사료된다. 세포외막 단백분석에서는 C형과 D형이 전체의 64%로 가장 많았으며, 혈청형과의 유의한 연관성은 보이지 않았다. 결론 : 성인에서 H. influenzae는 주로 만성 기저질환자에서 급성 호흡기감염 또는 만성 폐쇄성 폐질환의 급성 악화를 유발한다. 기존의 보고에 비해 β-lactamase 양성율이 증가하였고, 이에 따른 항균제 내성율도 증가하여 항균제의 선택에 유의하여야 할 것으로 생각된다. 세포외막 단백분석상 특정한 유형의 균주에 의해 감염이 집중적으로 발생하고 있어 향후 역학 조사의 도구로 이용할 수 있겠다. Purpose : H. influenzae is one of the common causative microorganisms of respiratory tract infections in adults. Recently. β-lactamase producing, ampicillin-resistant H. infiuenzae has become worldwide problem as well as in Korea. We studied to investigate the clinical features and microbiologic characteristics of H. infiuenzae infections in adults. Materials & Methods : From March 1998 to September 1999, 68 patients were enrolled in this study. Clinical features of H. infiuenzae infections were investigated, 68 isolates were subjected to the β-lactamase test, and 33 isolates were used for serotyping. biotyping, antibiotic susceptibility and outer membrane protein (OMP) analysis. Results : Mean age of study patients was 68 years-old and the acquisition rate in community was 85%. Pneumonia and bronchitis were the most common type of infection such as 80%, sputum was the most common clinical specimen for H. mQuenzae isolation. 70% of patients had chronic underlying diseases. Non-typeable strains were 68% and β-lactamase producing rate was 63%. There was no difference in the clinical features and prognosis of H. influenzae infection between the β-lactamase positivie and -negative groups. The susceptibility of cefotaxime, azithromycin, and ciprofloxacin was 100% and that of cefaclor, cefuroxime was under 10% in spite of β-lactamase positivity. In OMP analysis, C and D types were dominant (64%). Conclusion : H. influenzae caused acute respiratory infections in adults with chronic underlying disorders. This study shows higher β-lactamase producing rate and antibiotic-resistance rate than that were reported previously. OMP analysis shows that two major types of strains cause clinical infections intensively.

      • A New Forage Barley Cultivar with Semi-Smooth Awn and High Yielding ‘Miho’

        Young-Jin Oh,Tae-Il Park,Hyoung-Ho Park,Ouk-Kyu Han,Jong-Chul Park,Tae-Hwa Song,Yang-Kil Kim,Hyeon-Jung Kang,Jae-Seong Choi,Yun-Woo Jang,Kwang-Geun Park,Jong-Ho Park,Chon-Sik Kang,Young-Keun Cheong,Ky 한국육종학회 2015 한국육종학회 심포지엄 Vol.2015 No.07

        The purpose of development new variety ‘Miho’ (Hordeum vulgare L.) is a favorite with livestock feed and develop varieties resistant to disease and lodging. ‘Miho’ was carrying the growth habit of group Ⅲ, green and mid-wide leaf. Awn that are related to preference of livestock is a semi-smooth awn. This cultivar had 96cm of culm length, 650 of spikes per m2. Heading date of ‘Miho’ is April 27, and maturing dates on May 30, which were later than cultivar ‘Youngyang’. It also showed strong winter hardiness, and similar resistance to shattering and BaYMV compared with those of check one. The best thing among the traits of one is a new good quality with the plant green at the latter growing period. The average forage dry matter yield in the regional yield trial was about 13.1, 12.1 MT per ha in upland and paddy field, respectively, which were 9%, 2% higher than that of the check cultivar. It’s also showed 6.8% crude protein, 27.1% ADF (acid detergent fiber), and 67.5% TDN (Total Digestible Nutrients), including higher silage quality for whole crop barley. This cultivar would be suitable for the area whose daily minimum temperature was above -8℃ in January in Korean peninsula.

      • SCISCIESCOPUSKCI등재
      • Capitalization of Research and Development

        Cheong Kyu Park(박청규),Sung Gon Chung(정성곤),Jin Wook Kim(김진욱) 한국산학기술학회 2014 한국산학기술학회 학술대회 Vol.- No.-

        This study investigates the effect of R&D capitalization on earnings variability. Investment in R&D plays a significant role in the world of business by leading to innovation, development, and the growth of business enterprises. However, the current accounting standards require corporations to expense the R&D costs as incurred. Accordingly, there has been a debate over the accounting treatment for such investment for decades. We calculate earnings (adjusted for R&D capitalization), as if the company’s R&D expenditures were capitalized during the period and compare it with reported earnings in financial statements. We find that earnings reported in the financial statements are variable when R&D spending changes significantly. It implies that the capitalization of R&D is more reliable.

      • SCIESCOPUS
      • KCI등재

        법인세비용의 가치관련성 연구

        박청규(Park Cheong-kyu) 한국국제회계학회 2016 국제회계연구 Vol.0 No.69

        본 연구는 법인세비용의 가치관련성을 연구한다. 그 동안 많은 연구들이 당기순이익 (혹은 영업이익)의 가치관련성을 연구해 왔지만, 법인세 비용의 가치관련성에 대한 연구는 많이 부족한 실정이다. 특히, 이론적인 배경과 실증적인 분석 간에는 커다란 차이가 발견되어 왔다. 법인세비용의 수익비용대응의 역할을 강조하는 이론은 법인세비용이 기업가치와는 음(-)의 상관관계를 가져야 한다고 주장하였다. 그와는 반대로 법인세비용의 정보효과를 주장하는 이들은 법인세비용과 기업가치와의 관계는 양(+)의 관계에 있어야 한다고 주장한다. 또한 선행연구들의 결과를 보면 법인세비용의 가치관련성은 여러 가지 요소들과 샘플 구성에 따라 달라질 수도 있다고 보고 되었다. 본 연구는 한국의 12,132 기업-연도를 대상으로 두 가지 상반되는 이론과 연구모형 및 샘플구성을 모두 고려하여 연구를 수행하였다. 그 결과 주식가격모형(Price test)에서 법인세비용은 기업가치와 음(-)의 관계를 나타내고, 주가수익률모형(Return test)에서는 기업가치와 양(+)의 관계를 보여준다. 이는 주식가격모형에서는 법인세비용의 수익비용대응의 역할을 강조하고, 주가수익률모형은 정보효과를 더 강조한다고 볼 수 있다. 따라서 선행연구들은 그 선택 모형에 따라 결과가 재해석될 여지가 충분하며, 연구자들은 연구모형을 선택함에 있어서 주의를 기울여야 하겠다. The current study examines the value relevance of tax expenses. Prior studies have focused on the value relevance of earnings (operating income). However, there are not many studies investigating the value relevance of tax expenses. Especially, there is a significant gap between theoretical expectations and empirical evidence. For example, one suggests that there should be a negative relation between firm value and tax expenses because of the matching principle between revenue and expense. The others, however, suggest that there should be a positive relation between firm value and tax expenses because of the role of information contents from tax expenses. Prior studies also argue that the value relevance of tax expenses is determined by the choice of research model and/or sample selection. This study examines the effect of two confounding theories on the value relevance of tax expenses and research method and sample selection with 12,132 firm-year observations from the Korean stock market. In sum, the price-test provides evidence that the tax expenses have a negative relation with the firm value, however, the return-test shows that the tax expenses have a positive effect on the firm value. This implies that the price-test highlights the matching principle between revenue and expenses, especially tax expenses. It also implies that the return-test puts more weights on the information contents of tax expenses. Thus, researchers should interpret the results in prior studies with cautions because the results depend on research method and/or sample selection.

      • SCOPUSKCI등재

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