수평평활관내 탄화수소계 냉매의 응축전열 특성에 관한 연구

이용언,박승준,정진호,장승환,오후규 한국마린엔지니어링학회 2001 한국마린엔지니어링학회 학술대회 논문집 Vol.2001 No.-

W-Cu 나노 복합재료의 열적 특성 평가

이용언,차승일,홍순형,홍성현,김병기 한국분말야금학회 2000 한국분말야금학회 학술대회논문집 Vol.2000 No.1

時代의 사명감에 입각하여 사회속의 국민건강 지켜야

李龍彦 藥業新聞社 1989 (月刊) 醫藥情報 Vol.1989 No.7

육상풍력 및 태양광 발전사업 입지 및 생태․환경 특성 연구

주용언,성현찬,김윤지,차승훈,전성우 한국기후변화학회 2020 한국기후변화학회지 Vol.11 No.3

This study analyzed consulation data for the environmental impact assessment consultation data focusing on onshore wind power and solar power generation projects, which make up the largest share of renewable energy generation, to identify annual trends and the number of consultation cases by type. The GIS Database(DB) construction and location characteristics of existing onshore wind and solar power generation complexes were analyzed. Based on business code and project name, the number of consultations on wind power generation was 127, with another 7,700 solar power generation, showing sharp increases in both 2014 and 2017. By examining project progress based on aerial photographs and satellite images, GIS DB was constructed. Location characteristics were analyzed for wind (31 cases) and solar (42 cases) power generation complexes, which displayed accurate business boundaries. Most wind power generation plants were located in forest areas with an average annual wind speed of more than 6m/s and gentle slopes in alpine areas. In addition, they are located in areas with an excellent ecological environment, such as Ecological Zoning Map first-level areas, Ecological Conservarion Value Assessment Map first-level areas, and core and buffer regions of the Baekdudaegan protected areas. Most solar power generation plants were generated in low altitude flat forest and farmland, forestry-conservation forest, and natural environment conservation area. The results of this study can be used as basic data for effective environmental impact assessment consultations, such as creation of new power generation complexes and improved location standards.

토지의 공정가치 정보가 신용등급에 미치는 영향

조용언,하순금,정재현,정용수 한국회계정보학회 2014 재무와회계정보저널 Vol.14 No.4

This study examines the effect of fair value of land on credit rates. Two hypotheses are established on the basis of the prior research concerning asset revaluation and credit rates. As follows are regression results from a sample of 3,154 firm-years which listed in Korea Exchange and disclosed the appraised value of land between 2006 and 2009, and a sample of 234 firm-years which listed in Korea Exchange disclosed the asset revaluation between 2008 and 2009. It shows that the higher the appraised value of land is than book value of it, the higher credit rates of company become. But it shows that land revaluation does not affect significantly credit rates of company. 본 연구는 토지의 공정가치 정보가 기업의 신용등급에 미치는 영향을 분석하고 이러한 영향이 자본시장에서 유용한 정보로서의 가치가 있는지를 분석하였다. 토지의 공정가치 대용치로는 공시지가와 자산재평가액이 각각 사용되었다. 2006년부터 2009년까지 공시지가를 공시한 3,154개의 상장기업과 2008년부터 2009년까지 자산재평가를 주석으로 공시한 234개의 상장기업을 표본으로 추출하여 회귀분석한 결과는 다음과 같다. 첫째, 공시지가가 장부금액보다 클수록 신용등급이 높은 것으로 나타났다. 이러한 결과는 유형자산의 공시지가가 장부금액보다 많이 상승한 기업은 담보능력이 증대되어 신용등급평가에도 유의한 영향을 미치는 것으로 볼 수 있다. 또한 재평가차액이 높은 기업들은 기업의 차기 신용등급이 상향조정되고 있음을 의미하며 공정가치의 대용치로 공시지가를 사용함으로써 주석사항의 정보유용성도 함께 확인하였다는 점에서 의의가 있다. 둘째, 자산재평가액은 기업의 신용등급에 유의한 영향을 미치지 못하였다. 이러한 결과가 나타난 이유는 공시지가가 장부금액보다 많이 상승한 기업의 경우 이미 공시지가의 상승이 신용등급에 반영되어 있고, 이러한 상태에서 자산재평가를 실시해서 나타난 자산재평가액이 추가적인 정보효과를 가진다고 보기는 어렵기 때문일 것이라고 추정할 수 있다.

조세순응에서 세무대리인의 역할

조용언 신라대학교 경제경영연구소 2007 경제경영연구 Vol.8 No.-

In general, the literature discussed in this paper suggests that tax practitioners play a dual role. One set of study indicates that tax practitioners give conservative advice to their clients. Therefore, they help to enforce tax law. Other studies assert that tax practitioners play a negative role in the tax compliance process as practitioners appear to be exploiters of the law. These conflicting results is that in ambiguous tax situations, tax practitioners tend to recommend aggressive positions, and in unambiguous tax situations, they tend to enforce tax law. Due the importance of maintaining control in experimental research, prior empirical research has generally considered two or three factors that influence tax practitioners aggressiveness, ignoring or holding constant a broad variety of factors including accurate tax return, tax savings, audit probability, avoiding penalties, resolving uncertainty, reducing compliance costs. The motivation for the practitioner to insist on offering aggressive service depends on the client's desire to take an aggressive position or his satisfaction with the service that does not include an aggressive stance. However, most taxpayers use practitioners because they do not have tax expertise. This means practitioners have some discretion over the issues they bring to the client's attention. Thus, a practitioner may control whether client aggressiveness even enters the picture.

회계법인내 멘토관계가 감사인 독립성에 미치는 영향

조용언 한국경영학회 2007 한국경영학회 통합학술발표논문집 Vol.2007 No.8

Reduced Glutathione의 投與가 CCl_4 中毒家兎의 肝및 肺組織의 Sulfhydryl基 및 蛋白量에 미치는 影響

金容彦,朱永恩 慶北大學校 醫科大學 1974 慶北醫大誌 Vol.15 No.2

The present study was undertaken to clarify the hepatotoxic effect of carbon tetrachloride(CCl_4) and to observe a possible toxic effect of CCl_4 on the lung tissue, as well as to elucidate the effectiveness of reduced glutathione (GSH) to the CCl_4 intoxicated animal. The rabbit was used throughout the entire experiment, and the mixture of CCl_4 and olive oil(1:1) in dose of 0.3㎖ or 0.5㎖ per ㎏ BW were administered intraperitoneally twice weekly for one or two weeks, and changes of protein, NP-SH (non-protein sulfhydryl) and NP-SS (non-protein disulfide) of the liver as well as body weight change were observed on hour after the respective CCl_4 administraion as a preliminary experiment to determine the appropriate dose of CCl_4 in the main experiment. All the experimental data obtained from the preliminary study showed decreased values from the control, but when the CCl_4 mixture of 0.3㎖ per ㎏ BW was administered twice weekly for one week the decrease was not as prominent as when higher doses of CCl_4 were used, in which cases the decrease was similar. From the above results, the CCl_4 mixture of 0.3㎖ per ㎏ BW was used twice weekly for two weeks in the main experiment, and the changes of protein, NP-SH and NP-SS of the liver and lung tissues were studied on 1,3 and 5 days after CCl_4 administration. The changes of body weight and liver weight were also measured, and the liver weight/body weight ratios were thus calculated. The results are summarized as follows: 1. The body weight of the control group was 2.23±0.17 Kg and the contents of protein, NP-SH and NP-SS of the liver was 102.31±15.30 ㎎/gm wet wt, 8.01±0.81 μ ㏖/gm wet wt and 6.53±0.52 μ ㏖/gm wet wt, respectively. The contents of protein, NP-SH and NP-SS of the lung in the control group was 47.35±9.85 ㎎/gm wet wt, 3.01±0.4 μ ㏖/gm wet wt and 5.38±0.48 μ ㏖/gm wet wt, respectively. 2. When 0.3㎖ of the mixture of CCl_4 and olive oil per ㎏ BW was administered twice weekly for two weeks, the contents of protein and sulfhydryl groups of the liver decreased noticeably from the control values, while the administration of GSH caused no change from the control. When GSH and CCl_4 were combined, the values were lower than GSH group, but higher than CCl_4 group. 3. The contents of protein and sulfhydryl groups in the lung showed decreased values from the control when CCl_4 was administered, but no change was observed when GSH was administered, and when GSH and CCl_4 were combined the values showed intermedially between the CCl_4 and GSH groups. 4. The decrease of the body weight by CCl_4 injection was prominent but the liver weight increased noticeably. Thus, the liver weight/body weight ratios were elevated from the control value of 20.27 throughout the experiment. When GSH was used, the ratio did not change from the control but the combined administration of GSH and CCl_4 produced higher ratio than the CCl_4 group. 5. From the above, it may be concluded that CCl_4 produced a toxic effect to the lung as well as to the liver, but the degree of toxicity seems to be less in the lung than in the liver. Also, the effect of GSH seems to be not as obvious in the lung as in the liver.

대학생의 취업스트레스가 정신건강에 미치는 영향 자아존중감의 매개효과 검증

장용언 ( Jang Yong Eun ),황명주 ( Hwang Myoung Ju ) 한국학교사회복지학회 2018 학교사회복지 Vol.0 No.41

본 연구는 대학생의 취업스트레스가 정신건강에 미치는 영향을 파악하고, 자아존중감의 매개효과를 검증하는 것을 목적으로 하였다. 이를 위해 2015년 9월에서 10월에 경기도와 충청남도 소재 2개 대학교 256명의 대학생을 대상으로 연구를 수행하였다. 분석방법으로 기술통계와 연구모형 검증을 위해 다중회귀분석을 실시하였다. 본 연구의 주요결과는 다음과 같다. 우선, 취업스트레스는 자아존중감에 부적(negative)으로 통계적인 유의성을 가지는 것으로 나타나 취업스트레스가 증가하면 자아존중감 수준이 나빠지는 것으로 해석할 수 있다. 둘째, 취업스트레스는 정신건강에 정적(positive)으로 통계적인 유의성을 가지는 것으로 나타나 취업스트레스가 증가할수록 정신건강 수준이 나빠지는 것이 확인되었다. 셋째, 연구모형을 검증한 결과 대학생의 취업스트레스는 정신건강에 정적(positive)으로 유의한 영향을 미치는 것으로 나타났으며, 매개변인인 자아존중감은 완전매개효과가 있는 것으로 확인되었다. 이와 같은 연구결과를 토대로 대학생의 취업스트레스 감소와 정신건강 증진에 효과적인 함의를 제시하고자 한다. The purpose of this study is to understand the effect of jobseeking stress of university student’s on mental health, and verify the mediating effect of selfesteem in the relationship. To achieve the research objectives, in the analysis a data from 256 participants was used. Descriptive analysis and Multiple- regression analysis was utilized to test research effectiveness. Main results of the analysis are as follows. First, when the research model was tested, it was found that jobseeking stress of university student’s had a negative influence on self-esteem. Second, when the research model was tested, it was found that jobseeking stress of university student’s had a positive influence on mental health. Third, it was found that job-seeking stress of university student’s had a positive influence on suicidal ideation, the mediating factor of mental health was found to have all-mediated effects. Based on the results, we will provide effective suggestions to decrease suicidal ideation of university student’s. Based on the above results, this research propose practical social work interventions.

회계이익과 과세소득의 차이와 이익조정 및 조세회피

조용언,최미화 한국경영학회 2010 한국경영학회 통합학술발표논문집 Vol.2010 No.08