재무정보의 유용성 추세에 관한 사례연구

이장순(Jang-Soon Lee),문태형(Tae-Hyoung Mun) 한국무역연구원 2022 무역연구 Vol.18 No.6

Purpose – This study compares the financial statements of major Korean and US companies in order to solve the limitations of drawing conclusions only through inferences through statistical analysis without drawing conclusions from previous studies by Mun Tae-hyoung and Lee Jang-soon (2018). Design/Methodology/Approach – For companies listed on the Korean stock market, in order to confirm the correlation between net income, net asset value, and the market capitalization of financial statements, first, the growth rate of the Korean KOSPI and the US DJGI was compared, and then similar indicators of representative companies are compared. Findings – As a result of comparison, the profitability of similar companies in the US was higher than that of Korean companies, and it was possible to verify that this was caused by the fact that US companies had higher profitability than Korean companies in previous studies. However, in the comparison of total capital and tangible and intangible assets, some obtained the same results as the inferences of previous studies, but some showed results that did not match such inferences. Research Implications – Lev & Gu (2016), in their book “The End of Accounting and the Path Forward for Investors and Managers”, suggest that intangible assets, the most important assets in modern companies, are not shown in financial statements as one of the reasons for the end of accounting. This study confirms the claim that it is not. To this end, it is thought that the meaning of this study can be given by examining the differences in the accounting methods between Korea and the United States.

한국산 약용식물의 화장품천연소재로서 응용에 관한연구

안봉전,이진태,이순애,곽재훈,박정미,이진영,박태순,손준호 경산대학교 생명자원개발연구소 2003 생명자원과 산업 Vol.7 No.-

Biological activities and application of sanguisorbae officinalis L. were investigated. In the enzymological physiological activities, the electron donating ability(EDA) was 54.92% in 10 ppm and it was over 90% over 50ppm and SOD-like activity was high as 65.36% in 1000 ppm, it was gradual increased. As inhibitory effect of xanthine oxidase, it was 17.90% in 200 ppm and a little low as 36.89% in 500 ppm and inhibitory effect of tyrosinase, it was a little low as 20.45% below 1000 ppm. As the result of measuring the lipid oxidation, all the concentrations of medical ion treatments had the ability to keep it from acidification and metal ion blocking effects about the lipid oxidation promoting factors(Fe^(2+) and Cu^(2+)), Fe^(2+) was better than Cu^(2+) and all concentrations of medical ion treatments was 40% in 50ppm. When it was applied into normal skin-softener it showed safe effect so that we can expect that as the natural material of cosmetics.

Special Issue of Professor Kiehwa Lee`s Retirement: Geophysical Environments of the Korean Peninsula : Articles ; Geoelectrical Structure of the Kyongsang Basin from Magnetotelluric Sounding

( Choon Ki Lee ),( Heui Soon Lee ),( Byung Doo Kwon ),( In Ky Cho ),( Seok Hoon Oh ),( Yoon Ho Song ),( Tae Jong Lee ) 대한지구물리학회 2006 지구물리 Vol.9 No.3

위절제술 환자의 표준진료지침 개발 및 적용 효과

김은희,김철규,이순교,김순덕,이혜옥,권정순,이경미,이민미,심순미,유용만,신종식,강은희,이상일,김병식,오성태,육정환,박수길 한국의료QA학회 2003 한국의료질향상학회지 Vol.10 No.2

Background : Gastric cancer is the most common malignant tumor in Korea. surgical operation is one of the major treatment modalities for gastric cancer patients. Therefore, gastrectomy is one of the most common procedures in General Surgery. There were variation in length of hospital stay and medical treatment for gastrectomy between three surgeons at Asan Medical Center. Clinical pathways have received considerable attention as a tool for recucing the medical practice variation, increasing the efficiency of care process, and improving the quality of care. The aim of this study was to evaluate the effect of a clinical pathway for gastrectomy in gastric cancer patients. Methods : The clinical pathway for gastrectomy was developed and implemented by a multidisciplinary group in Asan Medical Center. A computerized clinical pathway program was developed and revised after a pilot test. A total of 145 patients underwent gastrectomy by three surgeons at Asan Medical Center. We compared the length of hospital stay, patient satisfaction, and unplanned readmission rate between the pre-pathway group(n=67) and the post-pathway group(n=78). We also investigated the degree of satisfaction among the physicians and nurses who were main end-users of the clinical pathway. Results : The clinical pathway was applied to all target patients. The average length of hospital stay was shortened from 12.7days to 10.6days(p<0.01). The degree of patient satisfaction with the care process changed from 90.3% to 89.2% after the implementation of the clinical pathway, but the difference was of satistically significant(p=0.761). Unplanned readmission rate was 2.9% in the pre-pathway group. More than 90% of physicians and nurses answered that the clinical pathway had been a useful tool in their medical practice. Conclusions : The findings of the study demonstrated that implementation of the clinical pathway for gastrectomy produced substantial reduction in the length of hospital stay while improving the quality of patient outcomes. The computerized clinical pathway program can be used as one of the powerful patient management tools for reducing the practice variations and increasing the efficiency of care process in Korea hospital settings.

解放 이후 工業高等學校 敎育課程의 變遷過程 硏究

李載元,金振淳,盧泰天,柳彰烈 충남대학교 공업교육연구소 1985 論文集 Vol.8 No.2

The purposes of this study was to : 1) review the curriculum changes in technical high school from the 1945 Liberation to 1984, 2) examine the characteristics, objectives and organizations of the curriculum and, 3) search for the future directions of the curriculum development. Development of technical high school education programs was divided into four periods. The characteristics of THS curriculum during these periods was summarized as follows. 1. Embryonic Period (1945-1962)-After the foundation of the Republic of Korea, the technical high schools were included in high school system according to the Education Law promulgated in 1949. The technical high schools were created to develop competent industrial production workers. General subjects of the technical high schools were same as the general high schools during this period. Specialized subjects accounted for more than 30 percent of the total school hours. 2. Established Period (1963-1972)-Ministry of Education responding to the first Five-Year Plan for economic development, established a new technical high school curriculum in 1963. General course were modified to meet the needs of technical high school students. The educational aim of THS was the training skilled worker and technicians. THS placed stress on specialized subjects which were made-up than 50 percent of total school hours. Also, more hours were spent in practice compared to theory in specialized courses. 3. Developed Period (1973-1979)-Remarkable development was achieved by THS during this period. Technical high schools were subdivided into general, mechanical, special and model technical high schools. Their graduates were eligible for technical qualification and licences after passing test. THS had given the more consideration to the specialized subjects and practice than general subjects and theory. 4. Converting Period (1980-1984)-A change in educational policy in 1980 created a turning point for THS's. The new policy emphasizes educating Industrial Technicians more than training skilled workers. Technical high schools were again included in the high school system. THS placed increased emphasis on general subjects which comprise 43-60 percent of total school hours. The 1981 curriculum revision established elective subjects (e.g., General Mechanics, General Electrics, Computer, Industrial English, Industrial Safety). All THS students are able to select elective subjects outside their own major.

연합고사에 의한 고교 신입생 배정방법에 관한 연구 : 특히 선지원·후시험 배정제도를 중심으로 Especially on the System of an Assignment for the Pre-Application and the Post-Examination

이철식,홍순태 한국경영과학회 1990 經營 科學 Vol.7 No.2

This paper deals with enhancement of the high school equalization assignment system to be executed by the allied entrance examination after the applicants graduated from their middle schools. In prevailing opinion, because educational demander's will has not been considered under the current system, it whose merits have been covered is required to be improved. If the application system of the entrance examination for the high schools will be returned, a situation that it will result in irregularity of the middle school education and in overheating entrance examination seems to appear explicitly. Since the averages of the allied entrance examination score of all the high schools, achieved by the equalization-application nearest assignment system which is named by writers of this paper, are equal, our system is good for maintaining the merits of the current system. More than 50% educational demander's will has been reflected by our system, so that we come to the conclusion that our system is excellent in all the systems verified up to now. Assigning students to the high school to make an average difference between three and five score, we expect that reflection rate of the educational demander's will be increased more than 60%.

Ar 이온에 의해 Sputtering된 Pt(111) 표면의 NO 흡착

이순보,부진효,이성용,박종윤,곽현태 성균관대학교 기초과학연구소 1992 論文集 Vol.43 No.1

Adsorption of nitric oxide on the Pt(111) surface sputtered by Ar-ion has been studied using thermal desorption spectroscopy, Auger electron spectroscopy, and low energy electron diffraction. A thermal desorption spectrum obtained from the perfect Pt(111) saturated with NO at 300K is quite simillar to those reported previously. The main portion desorbs at about 370K(α-state) with a shoulder at about 470K(β-state). The chemisorption of nitric oxide is predominantly molecular on the Pt(111) surface, accompanied by a small amount of dissociation which becomes negligible when the Pt(111) surface is perfect. When the Pt(111) surface is sputtered by Ar-ion with 2KeV, the thermal desorption spectrum becomes quite complex. The shoulder peak, which appears on the perfect surface spectrum, increases with Ar-ion sputtering time. The maximum desorption spectra of N₂ and N₂O are observed simultaneously between 470 and 600K. The desorption mechanisms for N₂O are proposed. The increasing N₂ with the β-state of NO indicates that the β-state is a precursor to the NO dissociation.

Study on Reliability Improvement of Voltage Transformers by Increasing Voltage Factor

Tae‑Sik Kong,Hee‑Dong Kim,Hung‑Sok Park,Soo‑Hoh Lee,Soon‑Yong Kim,Pil‑Bum Joung,Jin‑Yeub Park 대한전기학회 2020 Journal of Electrical Engineering & Technology Vol.15 No.3

Voltage transformers (VTs) must be highly reliable as they are essential components of the electric power industry. VT failures can cause a signifcant impact for important facilities such as nuclear power plants. In fact, VTs which passed the international standard, were damaged and sometimes resulted in the shutdown of the nuclear power plants. In order to improve the reliability, VTs with various iron core was studied. The electromagnetic feld simulation, a saturation characteristics test, and an overvoltage breakdown test were conducted. The result shows that the magnetic fux density signifcantly afects the reliability of VTs. To increase the reliability of VTs, it is required to reduce the magnetic fux density by increasing the knee-point and voltage factor. Owing to limited installation space, increasing the size of the iron core is difcult. Instead, VT by decreasing the thickness of the conductor and increasing the number of turns, it was possible to reduce the magnetic fux density without the size change. Therefore, improved VTs were obtained by decreasing the thickness of the conductor and increasing the number of turns, and the improved reliability was verifed through a comparison test with existing VTs. The fabricated VTs shows a signifcantly higher saturation voltage and breakdown time than existing VTs. Thus, by proposed VTs can contribute the stable operation of the nuclear power plant and improve the manufacturer’s quality.

단면 CT 영상을 이용한 무치악 하악 대구치부 잔존골의 형태 분석

이설미,허경회,이원진,허민석,이삼선,강태인,최순철 대한구강악안면방사선학회 2007 Imaging Science in Dentistry Vol.37 No.3

Purpose : The purpose of this study was to evaluate the morphologic features of posterior edentulous mandible for Korean patients using cross-sectional CT images. Materials and Methods : Computed tomographic cross-sectional views taken in 2004 and 2005 at Seoul National University Dental Hospital were analyzed by an oral and maxillofacial radiologist. Four indices were measured to meet the purpose of this study: 1) the horizontal distance between the alveolar crest and mandibular canal (Type), 2) the angle of the mandibular long axis (Angle), 3) the bucco-lingual location of mandibular canal, and 4) the depth of the submandibular fossa. The averages and standard deviations of the measurements were compared according to the location (the first and second molar area) and sex of the patients. Results : Statistically significant difference was found in Type, Angle, and submandibular fossa depth between the first and second molar area (P<0.05). However, there was no significant difference between men and women in any of the measured indices. Most of the mandibular canals were located in lingual side of posterior mandible. Conclusion : More care should be taken when an implant is installed on the mandibular second molar area.

상악 정중 과앙치에서 발생한 함치성 낭종을 가진 환아의 치험례

이인영,김태완,김영진,김현정,남순현 大韓小兒齒科學會 2008 大韓小兒齒科學會誌 Vol.35 No.3

함치성 낭종은 치근단 낭 다음으로 가장 흔한 치원성 낭종으로 치관완성 후,미맹출된 치아의 법랑질과 퇴축 법랑 상피 사이에 액체가 축적되어 발생한다. 함치성 낭종의 약 95%는 영구 치열에서 발생하지만,과잉치와 연관된 함치성 낭종은 그 발생이 드물어,전체 함치성 낭종 중 5-6%를 차지한다. 이러한 함치성 낭종은 호발 연령이나 성별의 관점에서 보면,일반적인 함치성 낭종과 비슷한 특징을 가진다. 과잉치와 연관된 함치성 낭종의 대부분이 상악 정중 과잉치와 관련하여 발생하는 것으로 알려져 있다. 상악 정중 과잉치에서 발생한 함치성 낭종의 합병증은 상악 정중 과잉치의 합병증과 유사한데,인접 영구치의 맹출 장애,치근 흡수,전위,회전과 정중이개,인접 치아에 의한 낭종의 이차적 감염 등이 있다. 상악 정중 과잉치에서 발생한 함치성 낭종의 치료법으로는 과잉치와 과잉치를 둘러싼 낭종을 함께 적출하는 방법과 낭종이 정상 치아와 근접한 경우,과잉치를 제거한 뒤,조대술을 통해 낭종의 크기를 감소시킨 후 제거하는 방법이 있다. 과잉치와 낭종 적출 후,변위된 인접 치아의 자발적 맹출 및 맹출 경로 변화가 관찰되기도 하나,만약 그렇지 못한 경우에는 변위된 치아의 교정적 견인 및 부가적인 교정적 처치가 필요하다. 함치성 낭종과 과잉치 각각에 관한 연구는 많이 행해졌으나,이 두 발육 장애가 연관된 증례에 대한 보고는 상대적으로 드물다. 본증례에서는 유치열기와 초기 혼합치열기 아동에서 상악 정중 과잉치에 함치성 낭종이 관찰되어 과잉치와낭종의 제거 후,정기적 검진시 비교적 양호한 결과가 관찰되었기에 이를 보고하는 바이다. Dentigerous cyst is the most common type of odontogenic cyst followed by radicular cyst. Most of dentigerous cysts originate from the permanent dentition and a few of them are associated with mesiodens. The complications of a dentigerous cyst associated with mesiodens are eruption abnomalies of adjacent teeth. root resorption, displacement, rotation, diastema and the secondary infection of the cyst due to adjacent teeth. The treatment of a dentigerous cyst of a maxillary mesiodens is to enucleate a cyst with a mesiodens. Otherwise, when it is close to adjacent teeth, a cyst is to reduce the through marsupialization after removing a mesiodens. There are numerous studies on dentigerous cysts and mesiodentes alone; however, the studies on the association of the two are rare. These are case reports about patients with mixed dentition whose dentigerous cyst of a maxillary mesiodens had been removed. After removal, the patients have been regularly checked up and shown satisfactory progress.