電子資料處理組織에 의한 會計循環過程 硏究

孫聖鎬,崔德圭 東亞大學校 1983 東亞論叢 Vol.20 No.2

The manual accounting data processing systems has the following disadvantages: 1. Lack of timeliness ot provide the accounting information 2. Lack of accuracyto generate the accounting information 3. Overburden of labor wages for accountants Therefore, the objective of this thesis is scheduled to improve the above weaknesses of the manual accounting data processing system, develop the programs for the company attempting to computerize the routinzed accounting works and computerize the accounting cycle through the Electronic Data Processing Systems. And it looks for the advanced accounting education system to be performed through the E.D.P.S. And this study classifies the process ranging from recording accounting transactions to preparing financial statements as follows: 1. Recording the journal slips 2. Recording the general ledger 3. Tabulating the trial balance 4. Preparing the financial statements (B/S, I/S) To computenze the above accounting cycle, I make the chart of accounts according to the output data-general ledger, trial balance and financial statements. The transaction files are structured to process and store accounting data efficiently plus maintained to retrieve them at any time. These procedures can be described as follows: According to the above procedures, in Chapter 2, charts of accounts of Balance Sheet and Income Statement are provided by Accounting Stadards. And it is produced through the line printer located in E.D.P. Department of Dong-A University. We have a general-purpose computer, IBM/370-J01. In Chapter 3, accounting cycle, accounting cycle steps and flowchart of accounting data processing systmes are figuredin datail. And business diary and journal slips of Seung Hak Company are written from January 1, 19XX to December 31, 19XX. Transaction data on journal slips are punched to the diskettes adn stored on disk. And that, 41 accounts and 2 trial balances are produced through the computer. After that, balance sheet and income statement programmed in PL/1 are generated through the computer. Although these documents can be written by man-machine assisted system, accounting cycle should be automated by accountants and E.D.P. employees. Therefore I suggest my opinions as follows: 1. Accountants make efforts to computerize accounting works. 2. Accountants have close relations with E.D.P. employees. 3. Accounting students complete coursework in basic computer programming. 4. Accounting students have knowledge of capabilites and limitations of electronic data processing systems.

AC PDP 네 투명 유전층의 절연내력과 투과율에 관한 연구

박정후,이성현,손재봉,김규섭,조정수 釜山大學校生産技術硏究所 1998 生産技術硏究所論文集 Vol.54 No.-

AC PDP(plasma display panel)는 40인치 이상의 대화면 디스플레이 장치로서, AC PDP내 투명 유전층은 방전플라즈마중의 양이온 충격에 의해서 금속전극이 스파터되는 것을 보호하고, 유전층 표면에 벽전하를 형성하여 대화면 구동에 필요한 메모리기능을 부가하므로 방전 cell구조에서 필수적인 부분이다. 이러한 유전층은 우수한 절연내력을 가져야할 뿐 아니라 가시광을 투과시키기 위한 높은 투과율이 요구된다. 따라서 본 연구에서는 여러 조건들 하에서 유전층의 절연내력과 투과율에 관하여 논하였다. 그 결과 15μm 두께를 가지고 570℃에서 소성을 행한 유전층의 경우 최소 29V/μm의 절연 내력을 가졌고, 80%정도의 투과율을 나타내었다. 그러므로 AC PDP에서 적정유전층의 두께는 최고인 가전압에 대해서 약 80V 정도의 마진을 가지는 15μm정도가 적당하다고 생각된다. AC PDP(plasma display panel) is large display panel over 40 inch. The transparent dielectric layers in AC PDP are essential to the discharge cell structure, because they protect metal electrodes from sputtering by positive ion bombarding in discharge plasma and form a sheath of wall charges which are essential to memory function necessary to drive large panel. This layer should have high dielectric strength, and also be transparent because visiable light must pass through this layer. Therefore in this paper, we discussed the dielectric strength and transmittance coefficient of the dielectric layer under various conditions. As a result, on the 15μm thickness, the minimum dielectric strength was 29V/μm and the transmittance coefficient was about 80% after 570℃ firing process. It is considered that the resonable dielectric thickness in AC PDP is 15μm because it has about 80V margin on the maximum applied voltage.

多色發光形 AC 薄膜電場發光素子

羅炳旭,李相潤,孫相豪,朴汶圭 慶北大學校 自然科學大學 1986 自然科學論文集 Vol.4 No.-

Multi-colored AC thin film electroluminescence devices have been fabricated by electron beam evaporation. The green and red light emission were observed and the emission brightness B were measured as the function of applied voltage V, frequency f and concentration of the rare-earth materials. The brightest emission was observed for the ZnS:TbF_3 devices and the value was 700f-L.

당뇨병환자에서 뇨증 Fibronectin농도의 증가에 관한 연구

한승범,조준승,손건영,서성문,박근용,조성래,박규영,박정모,이인규,여준기 啓明大學校 醫科大學 1994 계명의대학술지 Vol.13 No.4

Plasma fibronectin is an α₂-glyoprotein, which is produced by vascular endothelial cells. Raised level of plasma fibronectin has been observed in diabetic patients particularly in the presence of microvascular complications. However, no available data exist about urine level of this glycoprotein in diabetic patients. We measured urine fibronectin level by ELISA methods in 54 diabetic patients who have microvascular comlications or not. The following results were obtained. 1) Urine fibronectin level(㎍/g creatinine) in diabetic group(1740.0±678.0) is increased compaired with those in normal control group(471.0±59.0). but this results were not significantly different among two groups(P>0.05). 2) Urine fibronectin level(㎍/g creatinine) was significantly increased in patients with nephropathy (6188.0±3144.0) compared with those in normal control group(471.0±59.0) and patients without nephropathy(645.0±251.0)(P<0.001). 3) There were a significant correlation between BUN, creatinine, creatinine clearance, 24hr urine total protein and urine fibronectin level in diabetic patients. Our data suggest that urine fibronectin excretion level might be used as a sensitive guide for diabectic nephropathy.

임신중 알코올 섭취에 의한 기형 유발기전에 관한 연구

김소희,김순선,이규식,손경희,곽승준,채수영,안상미,허만욱,박귀례 식품의약품안전청 2001 식품의약품안전청 연보 Vol.5 No.-

임신중에 만성적으로 음주한 산모의 태아는 중추신경계 손상으로 인한 특징적인 이상증상인 소두증 정신발육장애 등 태아 알코을 증후군(fetal alcoho3 syndrome, F,LSB이 나타나는 것으로 알려져 있으냐 분자생물학적 측면에서의 유발기전은 명확하게 밝혀져 있지 않다. 든 연구예서는 in vitro 단기 발생독성시험법 중 하나인 전배자배양댑을 사용하여 랫드 배자의 )1관 발생기에 알코을 및 알코올의 주 군사 체인 아세트알데히드를 처리하여 기형 유발 여부를 관찰하였다. 또한 이들 물질의 기형 유발 기전을 규명하고자 microarray 깡법으로 발현이 변화되는 유전자를 검색하였으며, 알코을 처리로 발현이 변후 되는 유전자의 정확한 확인을 위하여 northern blot analysis 실시 중이다. 임신 9.5일의 랫드 배자에 0.1, 0.5, 1.0% 에란올을 처리하였을 때 성장부진, 뒤틀리거나 꼬렬라진 꼬리, open caudal neura tube, open neural tube, 불완전찬 반전, 불규칙적이고 비정상적인 체절과 짧은 꼬리 등의 이상이 나티났다. 임신 9.5일의 랫드 배자에 Sr10-4, 8.3×10-4, 2.SxIO-3% 아세트알데히드를 처리시 래antois caudal neura3 tube의 발달저해, somite 수 감소, 꺽인 꼬리 등의 이상이 나타났다. Control과 에탄을 처리한 배자로부터 total RNA를 추출하고 poll· A--RNA를 분리한 후, reverse transcriptase를 사용하여 C?3 혹은 Cl·5 형광염료로 tag된 nucleotide로 표지된 probe를 만들어 등량을 시판중인 'toxicotogy chip'의 틴991개의 CDNA 형태의 유전자와 hybr겨iaation시켰다. 에탄을 처리에 의해 'serum deprivation response' gene등의 발현이 유도되었으며, 'rat transcription factor MaflmRNA'등의 발현은 저해되었다. It is reported that alcohol drinking by pregnant mothers often leads to abnormal fetal development including fetal alcohol syndrome(FAS) in both humans and experimental animals. The FAS is characterized by prenatal and postnatal growth retardation, distinct craniofacial dysmorphology, and central nervous system dysfunctions such as mental retardation. However, molecular mechanisms for FAS is not completely elucidated as yet. In this study, developmental toxicity of ethanol and its metabolite, acetaldehyde were evaluated using whole embryo culture. In addition genes inducing FAS were investigated by the technique of cDNA microarray. Embryos treated with ethanol showed growth retardation, abnormal tail torsion, open neural tube, open caudal neural tube and abnormal somite at concentrations of 0.1∼0.5%. Also embryos treated with acetaldehyde showed growth retardation including allantois, open caudal neural tube, reduction number of somite and abnormal tail torsion at concertrations of 5×10^(-4)∼2.5×10^(-3)%. RNAs from embryos of control and ethanol treatment were reverse transcribed into cDNA tagged with Cy3 or Cy5 and hybridized with cDNA probe of rat in 'toxicology chip'. Ethanol 0.5% treatment resulted in alteration in expression of several genes including 'serum deprivation response', 'Cide-b' and 'check point suppressor 1'. Northern blot analysis is conducted for identification of genes related to FAS.

대농갱이 암,수의 성장 차이

강언종,이배익,조미영,손상규,김광석,김이청,방인철 한국어류학회 2003 韓國魚類學會誌 Vol.15 No.4

대농갱이는 동자개과의 담수어로 고부가가치를 창출 할 수 있는 새로운 담수 양식 대상종으로 주목받고 있으나 현재까지 성장도 등 양식에 대한 기초정보가 밝혀지지 않았으며, 본 연구에서는 인공으로 생산한 자 ? 치어를 사육하면서 암 ? 수의 성장 차이를 비교 ? 조사하였다. 암수의 정확한 성장 차이를 구명하기 위해 본 실험은 자어 초기 조직검사에 의한 조사와 치어기부터 표지법에 의한 조사로 구분하여 실시하였다. 조직학적 판별에 의한 암수간 성장비교 시험 결과 부화 후 50일까지는 수컷과 암컷의 성장차이는 없는 것으로 나타났으나, 부화 80일 후에는 수컷(체장 72.0±6.7㎜, 체중 3.71±6.7g이 암컷(체장 64.3±6.7㎜, 체중 3.71±0.99g)보다 성장이 빠른 것으로 나타나 대농갱이는 부화 후 50일에서 80일 사이에 암 ? 수의 성장차이가 시작되는 것으로 사료되었다. 부화 80일 이후 조사는 표지법이 개체 성장에 미치는 영향을 조사한 후 본 실험에 착수하였으며 표지구는 대조구와 사이에 유으적인 성장의 차이를 보이지 않았다. 개체간 성장차이는 조직학적 판별 결과와 동일한 경향으로 수컷이 암컷보다 성장이 유의적으로 빨랐으며(P<0.05), 시험 종료 후 암컷과 수컷의 크기는 수컷이 평균 체장 17.57㎝, 체중 52.19g으로 암컷의 평균 체장 11.02㎝, 체중 16.26g보다 체장은 약 1.5배, 체중은 약 3배이상 큰 것으로 나타났다(p=0.05). 체중으로 본 성장곡선은 지수성장을 보였으며, 수컷은 Y=0.0024X^(1.738)(R^(2)=0.985), 암컷은 Y=0.0405X^(1.0316)(R^(2)=0.983)의 지수식에 밀접하게 수렵되었고 성장의 차이는 사육기간이 길어질수록 크게 나타났다. The Ussurien bullhead, Leiocassis ussuriensis, of the family Bagridae has recently been targeted for freshwater culture in Korea. In this paper we investigated sexual dimorphism in body size in rearing condition using specimens produced artificially. Tissue sections of gonads were made between 20 and 80 days after hatching to identify sex of the specimens investigated. A difference in body size between sexes was not observed in fry until they were 50 days old. Male fry 80 days old had attained 81.62f7.21 ㎜ total length, and females 72.84±8.62 ㎜ total length. After 80 days the difference in body size was analysed by tagging. Applying the tag by cutting fin tips had no affect on the growth of the fishes (P< 0.05). The growth in body size of males was significantly faster (P< 0.05) than in females, and males attained about 1.5 times more in standard length and about 3 times more in body weight than females at the end of 320 days. The growth curve of body weight was exponential and the body weight was expressed by Y = 0.0024X^(1.738) (R² = 0.985) and Y = 0.0405X^(1.0316)(R² = 0.983) in male and female, respectively, observed at monthly intervals.

동자개 치어의 암모니아 급성 독성

손상규(Sang-Gyu SOHN),이주용(Joo-Yong LEE),이영식(Young-Sik LEE),김광석(Kwang-Seog KIM),김봉래(Bong-Rae KIM),이정호(Jeong?Ho LEE),최혜승(Hye-Sung CHOI) 한국수산해양교육학회 2015 水産海洋敎育硏究 Vol.27 No.5

동자개 치어의 아질산 급성 독성

손상규(Sang-Gyu SOHN),이영식(Young-Sik LEE),김광석(Kwang-Seog KIM),이한나(Han-Na LEE),이주용(Joo-Yong LEE),백선정(Sun-Jung BACK) 한국수산해양교육학회 2015 水産海洋敎育硏究 Vol.27 No.1

넙치에서의 Vibrio vulnificus 오염 방지를 위한 백신 연구

손상규(Sang Gyu Sohn),김명석(Myoung Sug Kim),박준효(Jun Hyo Park),유민호(Min Ho Yoo),정현도(Hyun Do Jeong) 한국수산과학회 2002 한국수산과학회지 Vol.35 No.1

비브리오 패혈증의 원인균인 V. vulnificus에 대한 어류의 저항성을 증강시키기 위한 연구로써, 비브리오 백신이 경구로 투여된 넙치에서의 특이 또는 비특이적 면역반응을 조사하였다. 넙치에 대하여 UHKB (uncoated heat killed bacterin of V. vulnificus)를 20 mg/kg b.w.의 농도로 경구를 통하여 4주 연속 투여 (4W) 또는 1주 동안 투여하고 2주 동안 투여하지 않다가 다시 1주 동안 투여(1-2-1W) 하는 두 가지 방법으로 실시한 후 형성된 혈청내 특이항체량을 비교한 결과 1-2-1W group은 4W group에는 도달하지 못하였지만 명백히 증가된 특이 항체량을 보여주었다. UHKB를 1주일에 2회씩 4주 연속 투여한 실험구가 최종 투여 후 2주 째부터 가장 높은 항체가를 보여 주었고 이러한 경향은 전 실험기간 동안 계속 유지되었다. 이러한 실험 결과는 단일세포수준에서 분석된 특이항체 생성세포 (SASC) 수의 계측에서도 확인되었는데 백신의 최종 경구투여 후 1주 째부터 대조구에 비하여 증가를 보인 실험구의 SASC수는 최종 투여 후 8주 째까지 유지되었다. 그러나 내산성으로 제조된 백신 (ECHB)은 V. vulnificus에 대한 항체생성 면역반응 그리고 인위 감염시킨 V. vulnificus (1×10 exp (8) CFU/㎏ b.w.) 생균의 체내 제거능력 분석 양쪽 모두에서 UHKB에 비하여 낮은 결과를 보여 주었다. 그러므로 넙치에 경구 투여된 UHKB는 V. vulnificus의 오염을 억제 할 수 있는 효과적인 방법으로 확인되었으나 내산성으로 제조된 ECHB는 면역반응 증가를 유도하지 못하는 것으로 나타났다. To study the increased resistance in fish against Vibrio vulnificus known as an important agent of vibrio septicemia in human, we analyzed specific and nonspecific immune response in flounder after administration of V. vulnificus bacterins by oral route. It contained the comparison of antibody concentrations in the sera of flounder after oral administration by two different protocols with uncoated heat killed bacterin of V. vulnificus (UHKB, 20 mg/kg body weight), i.e., 4 weeks continuously (group 4W) and taking 2 weeks resting period between the 1st and last week of administration (group 1-2-1W). Even though, 1-2-1W group showed significantly increased level of specific antibody in serum, it did not reach to that of 4W group. Certainly, flounder vaccinated twice a week for four weeks (20 ㎎/㎏ b.w.) showed increased concentration of specific antibody against V. vulnificus at week 2 after last administration by oral route and maintained throughout the experimental period. It also was confirmed by the increased numbers of specific antibody secreting cells (SASC) in the leukocytes isolated from the splenocytes of the flounder of 4W group at week 1 after last administration until the end of experimental period. However, enteric, acid-resistant film coated heat killed bacterin (ECHB) did not show both greater immune reaction for antibody production and faster elimination of a challenge dose of V. vulnificus compared with those of the UHKB. These results suggested that UHKB administered by oral route was very effective method to prevent the contamination of V. vulnificus in flounder, and did not show the increased antigenicity by coating the surface with acid-resistant film.

Photoresist Exposure Parameter Extraction from Refractive Index Change During Exposure

Yong Soo Sohn,Moon Gyu Sung,Jin Kyung Oh,Sung Hwan Byun,Yeon Un Jung,Hye Keun Oh,Il Sin An,Kun Sang Lee,In Ho Park,Joon Yeon Cho,Sang Ho Lee 대한전자공학회 1998 International Conference on Electronics, Informati Vol.- No.-