구강내 연조직 질환과 구강점막 각화도와의 관계

송주종,김병국,최홍란 전남대학교 치과대학 2000 전남치대논문집 Vol.12 No.1

To investigate the relationship between several intraoral soft tissue lesions(hairy tongue, lichen planus, recurrent aphthous stomatitis, oral candidiasis, glossitis and oral herpetic lesion) and oral mucosal keratinization, exfoliative cytological smear on intraoral mucosal surfaces were performed on each number of patients and 25 controls keratinization cell(yellow-stained cell) ratio was then measured. In hairy tongue, there was no significant difference between patient group and control group in all kind of cells. Only blue cell ratio of wemen was more than of men in patient group. In inchen planus, there was no difference between patient and control group in yellow cell ratio. Red cell ratio in the control group was more than in the patient group. Blue cell ratio in the patient group was more than that in control group. But there was no sex predilection between both groups in the ratio of all kind of cells. In recurrent aphthous stomatitis, Yellow cell ratio in the control group was more than that in the patient group. Red cell ratio in the control group was more than that in control group. Blue cell ratio in the patient group was more than that in control group. But there was no sex predilection between both groups in the ratio of all kind of cells. In oral candidiasis, Yellow cell ratio in the control group was more than that in the patient group. Red cell ratio in the control group was more than that in control group. Blue cell ratio in the patient group was more than that in control group. There was no sex predilection between both groups in yellow cell ratio. Red cell ratio of wemen was more than of men in patient group. Blue cell ratio of men was more than of wemen in patient group. In herpetic lesions, there was no difference between patient and control group in yellow cell ratio. Red cell ratio in the control group was more than in the patient group. Blue cell ratio in the patient group was more than that in control group. Yellow cell ratio of wemen was more than of men in control group. Red cell ratio of men was more than of wemen in control group. Blue cell ratio of men was more than of wemen in patient group. In glossitis, Yellow cell ratio in the control group was more than in the patient group. There was no difference between patient and control group in red cell ratio. Blue cell ratio in the patient group was more than that in control group. Yellow cell ratio of wemen was more than of men in control group. Red cell ratio and blue cell ratio of men were more than of wemen in control group. According to above results, the ratio of keratinized cell in atrophic, ulcerated, or pseudomembranous lesions was lowered than in control, but the ratio of keratinized cell in keratotic, vesicular or lesions on keratinized surface lesions had no difference to control group. Thus, keratotic, vesicular or lesions on keratinized surface lesions have not closely relation to mucosal keratinization. And, there was a little sex predilection between men and wemen in mucosal keratinization.

투자부동산이 기업가치에 미치는 영향: 자가사용 부동산에서 계정대체된 투자부동산을 중심으로

서란주(Seo, Ran-Ju) 한국경영교육학회 2021 경영교육연구 Vol.36 No.4

[연구목적] 기업이 보유하는 부동산은 보유목적에 따라 자가사용부동산과 투자부동산으로 분류하여 보고된다. 자가사용부동산을 임대수익 등을 창출하기 위해 사용하는 경우 계정대체를 통해 투자부동산으로 보고해야 한다. 이 경우 이러한 투자부동산이 기업가치에 미치는 영향은 기존의 투자부동산과 차이가 있는지를 검증해보는 것을 목적으로 한다. [연구방법] 이를 위해 기업가치변수(주가대 장부가치비율)를 종속변수로 하여 계정대체 된 투자부동산이 기업가치에 미치는 영향을 분석하였다. 연구기간은 한국채택국제회계기준이 도입된 이후인 2011년에서 2020년을 대상으로 하였다. 표본은 자가사용부동산과 투자부동산을 모두 보유한 한국거래소 유가증권상장 제조기업을 대상으로 하였다. [연구결과] 실증분석결과 자가사용부동산과 투자부동산을 모두 보유한 기업의 경우 전체 부동산과 투자부동산은 기업가치에 음(-)의 영향을 미치는 것으로 나타났다. 그러나 자가사용부동산이 기업가치에 미치는 유의적인 영향은 확인할 수 없었다. 자가사용부동산에서 투자부동산으로 계정대체된 경우 그렇지 않은 기업과 기업가치에 미치는 영향에 차이가 있음을 알 수 있다. [연구의 시사점] 기업이 보유한 투자부동산은 기업가치에 음(-)의 영향을 미친다. 그러나 자가사용부동산에서 계정대체된 투자부동산이 기업가치에 미치는 영향과는 차이가 존재함으로 동일한 투자부동산이라 하더라도 시장평가에는 차이가 있음을 알 수 있다. [Purpose] In the case of using owner-occupied property to generate rental income, it must be reported as investment property. The purpose of this paper is to verify whether the impact of such investment property on the firms value is different from the other investment property. [Methodology] A research model with Firms value as a dependent variable was established. The Firms value was measured by the value of Tobin Q. The study period was from 2011 to 2020 after the introduction of the KIFRS. The sample was targeted at manufacturing companies listed on the Korea Exchange that own both owner-occupied property and investment property. [Findings] As a result of empirical analysis, in the case of the Firms that owns both owner-occupied property and investment property, all property and investment property have a negative (-) effect on the Firms value. It can be seen that investement property reclassified from owner-occupied property and the other investment have different effects on the firms value. [Implications] Investment property held by a company has a negative (-) effect on the Firms value. However, it can be seen that there is a difference in market valuation even for the same investment property.

기업이 투자부동산을 취득하는 동기는 무엇인가?: 비제조기업을 대상으로

서란주(Seo, Ran-Ju) 한국경영교육학회 2021 경영교육연구 Vol.36 No.6

[연구목적] 기업의 부동산취득동기에 대한 여러 가설이 존재한다. 한국채택국제회계기준에 근거하여 기업은 그들이 보유한 부동산을 자가사용부동산과 투자부동산으로 구분보고하는데 최근 자가사용부동산은 감소하는 경향을 보이는 반면 투자부동산은 증가하는 경향을 보이고 있다. 이러한 투자부동산의 증가 경향을 부동산취득동기에 대한 가설에 근거하여 실증분석해 봄으로써 기업이 투자부동산의 취득보유가 증가하고 있는 이유를 알아보고 이해하는 것을 목적으로 한다. [연구방법] 2011년부터 2020년까지 상장된 비제조기업을 대상으로 투자부동산을 보유기업과 미보유 기업 간 가설에 근거한 변수에 대한 차이분석을 실시한다. 다음으로 투자부동산을 보유한 기업을 대상으로 기업이 보유한 투자부동산에 영향을 미치는 영향관계를 회귀분석을 통해 살펴본다. [연구결과] 소유구조와 관련된 변수 중 외국인주주지분율과 관련된 가설을 제외하고 대주주지분율과 잉여자금과 관련된 변수로 살펴본 내부유보액이나 영업활동현금흐름의 가설이 부분적으로 지지되었으나 일관된 결과를 보이지는 않아 일반적인 부동산취득동기가 투자부동산에 그대로 적용되는 것은 아닌 것으로 확인되었다. [연구의 시사점] 우리나라의 경우 대주주지분율은 투자부동산취득에 오히려 양(+)의 영향을 미치거나 아무런 영향을 미치지 않는 것으로 나타나는 등 기업경영자의 감시자 역할을 제대로 수행하지 못하고 있음을 확인할 수 있었고 대체적으로 기업규모가 크고 기업업력이 긴 기업들이 그렇지 않은 기업에 비해 더 많은 투자부동산을 보유하고 있음을 알 수 있어 자가사용부동산과 투자부동산의 취득동기는 상이함을 알 수 있다. [Purpose] There are several hypotheses about the motives of a company to acquire real estate. Based on KIFRS, companies report their property separately into owner-occupied property and investment property. The purpose of this study is to find out and understand why companies are increasing their acquisition and holding of investment property by empirically analyzing this trend of increase in investment property based on the hypothesis of the motive for property acquisition. [Methodology] For non-manufacturing companies listed from 2011 to 2020, a difference analysis on hypothetical variables between companies that own investment property and those that do not are conducted. Next, we examine the relationship of influence on the investment property owned by the company through regression analysis for companies that own investment property. [Findings] Of the variables related to ownership structure, except for the hypothesis related to the foreign shareholder’s share, most of the hypotheses about the major shareholder’s share and free cash flow were rejected and showed no consistent results. [Implications] It was confirmed that the major shareholder’s holdings had a positive (+) effect or had no effect on the acquisition of investment real estate. the major shareholder’ role is not properly performed and other real property acquisition theories did not apply to investment proeprty.

「억척어멈과 그 자식들」에 나타난 서사극 연기의 희극성 고찰 : [베를리너 앙상블〕공연을 중심으로

홍란주 동국대학교 연극영상학부 2001 演劇學報 Vol.29 No.-

Sodium Trans-Bis(methyliminodiacetato)Chromate(Ⅲ)의 두가지 다른 空間群 P1￣와 A2/n間의 相互 變換

李珍昊,宋柱昊,崔成山,郭相姬,吳美蘭,박성진,李揆旺,徐廷善,徐日煥 충남대학교 1996 忠南科學硏究誌 Vol.23 No.1

The structure of sodium trans-bis(methyliminodiacetato) chromate(Ⅲ), C_10H_14O_8N_2CrNa, has been elucidated with two space groups P 1-; a=8.9856(6), b=13.308(1), c=6.261(1)Å, α=76.38(1), β=110.361(9), r=107.394(6)˚, V=662(2)Å^3, Z=2, μ=0.47mn^(-1), d=1.831Mg/㎥, R=0.0295 for 1901 independent reflections with F^2>2σ(F^2), and A2/n; a=13.65(5), b=6.261(1), c=16.85(6)Å, β=113.05(1)˚, V=1324(7)Å^3, Z=4, R=0.0287 for 1013 independent reflections with F^2>2σ(F^2). There are two different asymmetric half molecules in triclinic system and one asymmetric half molecule in monoclinic system. The structures of three different molecules are very similar in conformations. The four carboxyl O atoms and the two imino N atoms in each molecule produce a distorted octahedral coordination geometry around the Cr atom. The average distances of Cr-O(carboxyl) and Cr-N(imino) are 1.956 and 2.061Å respectively. Molecules are held together by ionic forces. In this paper, it has been also shown that the cell constants, Miller indices, atomic coordinates, lattice directions and reciprocal lattices of the two space groups can be mutually transformed.

법인세율인하시 세금비용과 비세금비용이 이익조정에 미치는 영향

최수천,서란주 한국세무회계학회 2004 세무회계연구 Vol.14 No.-

우리나라는 1990년대에 들어서 조세부담의 공평성제고와 기업의 대외경쟁력 향상을 위하여 지속적으로 법인세율을 인하하여 왔다. 이에 따라 박춘래와 김성민(1996), 김경호와 박종일(2000), 고종권(2001), 신승묘(2002)등은 기업 경영자가 세율인하에 따른 조세절감을 위해 회계이익을 조정하는가에 대한 실증연구결과를 제시하고 있지만 이들의 연구결과는 서로 일관되지 않게 나타나고 있다. 따라서 본 연구에서는 1996년 세율인하이후 얼마의 시간을 두고 2002년에 추가적으로 법인 세율을 인하(1%)됨에 따라 이와 관련한 기업의 이익조정행위를 실증분석해 보고자 한다. 또한 세금비용과 비세금비용의 상충관계를 고려하여 이틀 분석해 보고자 한다. 연구결과 기업의 경영자들은 세율인하직전연도인 2001년도에는 재량적 발생액을 이용하여 이익을 감소시키고 이를 세율인하연도인 2002년도로 재량적 발생액을 이용하여 이익을 이연시키는 것으로 나타났다.

심리적 연습이 아동의 폐쇄기능 수행 및 학습에 미치는 영향

김상규,김성문,류상구,조주란 한국스포츠리서치 2003 한국 스포츠 리서치 Vol.14 No.3

The purpose of this thesis is, through the positive study, to clarify the effects of mental practice on performance and learning to the closed skill of children, what differences there are between mental practice and physical practice, whether or not the mental practice is effective in case it is performed simultaneously with physical practice, and when the effects of mental practice come out. The subjects are all right-handed elementary school students who are in the fifth grade and divided into four groups through four-step preliminary test. The subjects throw balls toward the five-meter apart target whose center is one meter high from the ground with their feet stuck on the ground. The points are treated 'ANOVA with repeated measured'-practice conditions(four variables) times practice periods(four variables)- making use of PC-SAS. If meaningful differences are found, they are put under the afterward identification - 'Turkey's HSD.' The material analysis brought the following conclusions. First, the skill performance effects are not found according to the practice conditions, but the practice performance effects are found according to the practice period. Second, the learning effects are not found according to the practice conditions, but the skill learning effects are found according to the practice period. Third, in the latter part of the practice period are the learning effects of the mental practice found.

Characterizing affinity epitopes between prion protein and b-amyloid using an epitope mapping immunoassay

Mino Kang,Su Yeon Kim,안성수,Young Ran JU3 생화학분자생물학회 2013 Experimental and molecular medicine Vol.45 No.8

Cellular prion protein, a membrane protein, is expressed in all mammals. Prion protein is also found in human blood as an anchorless protein, and this protein form is one of the many potential sources of misfolded prion protein replication during transmission. Many studies have suggested that b-amyloid1–42 oligomer causes neurotoxicity associated with Alzheimer’s disease, which is mediated by the prion protein that acts as a receptor and regulates the hippocampal potentiation. The prevention of the binding of these proteins has been proposed as a possible preventative treatment for Alzheimer’s disease;therefore, a greater understanding of the binding hot-spots between the two molecules is necessary. In this study, the epitope mapping immunoassay was employed to characterize binding epitopes within the prion protein and complementary epitopes in b-amyloid. Residues 23–39 and 93–119 in the prion protein were involved in binding to b-amyloid1–40 and 1–42, and monomers of this protein interacted with prion protein residues 93–113 and 123–166. Furthermore, b-amyloid antibodies against the C-terminus detected bound b-amyloid1–42 at residues 23–40, 104–122 and 159–175. b-Amyloid epitopes necessary for the interaction with prion protein were not determined. In conclusion, charged clusters and hydrophobic regions of the prion protein were involved in binding to b-amyloid1–40 and 1–42. The 3D structure appears to be necessary for b-amyloid to interact with prion protein. In the future, these binding sites may be utilized for 3D structure modeling, as well as for the pharmaceutical intervention of Alzheimer’s disease.

흰쥐에서의 Puromycin Aminonucleoside-유발 단백뇨에 대한 선택적 Thromboxane A₂수용체길항제, KT2-962의 효과

서대규,신인철,고현철,하경란,강주섭 한양대학교 의과대학 1994 한양의대 학술지 Vol.14 No.1

The administration of puromycin aminonucleoside(PAN) to rats caused to nephrotic syndrome which characterized ascites, proteinurisa, hypoalbuminemia, and hyperlipidemia similar to those observed in human minimal change disease. Recently, several studies indicate that renal endogenous thromboxane(Tx) A₂may have an important role in pathophysiology of various renal disease. In this sutdy, we hafve examined the protective effct of a selective TxA₂receptor antagonist, KT2-962(KT2) on PAN-induced proteinuria in rats. Thus, male Wistar rats were given either daily subsutaneous injection of PAN, 20mg/kg, for 10 consecutive days from 3 days before to 7 days with PAN treatment. Urine was collectd, and body weight was measured in interval of 2 days during 2 weeks and urinary N-acetyl-β-Dglucosaminidase(NAG) activity as an index of renal tubular cell damage and urine protein were measured. In addition to measuring BUN, serum creatinine and creatinine clearance were measured to assess the degree of renal functional damage in 14th day. The results(Means SE) otained can be summarized as follows: 1)Body weight(gm) was progressively increased and gained about 46.4gm and 39.2gm on 2 weeks of treatment in the control and KT2 groups respectively. In constrast, there was weight loss about 27.4gm in the PAN group. But, it was increased about 23.2 gm in KT2+PAN grou and means that KT2 has significantly(p<0.05) suppressed weight loss by PAN. 2)Urine flow (ml/24 hours) was slightly increased in both control and KT2 groups during 2 weeks. But, it was significantly(p<0.05) increased after 7th groups during 2 weeks. But, it was significantly(p<0.05) increased after 7th day. But, concurrent administration of KT2 significantly(P<0.05) suppressed PAN-induced polyuria in KT2+PAN group. 3)Urinary protein(mg/24 hours0 was slightly increased in both control and KT2 groups. But, it was progressively increased and reached at the maximal level, 3.2 folds of initial level to 11th day and thereafter slightly reduced proteinuria to 14th day in the PAN group. In contrast, KT2 cotreatment with PAN was significantly(P<0.05) suppressed PAN-induced proteinuria in the KT2+PAN group. 4)Urinary NAG activity was markedly increased and reached to maximal level, 122.03 18.53 U/mg of urine creatinine, 12.7 folds of initial by day 9 and thenafter progressively decreased to 5.4 folds of initial level by day 14 in the PAN group. But, when KT2 was administered with PAN, it was significantly depressed its increment to day 13. But, it was reached to maximal level, 99.05 42.55, 12.7 folds of inital level much than PAN group. This result indicated that KT2 had a partial preventive effect on PAn-induced renal tubular cell damage. 5)The BUN and serum creatinine level(mg/dl) were significantly(p<0.05) increased from initial level, 18.48 1.28 and 0.50 0.03 to 118.42 41.34 and 1.66 0.27 respectively, and creatinine clearance(ml/min) was significantly(P<0.05) decreased from initial level, 0.44 0.02 to 0.28 0.07 by day 14 by PAN treatment. But, when PAN was given together with KT2, the increment of BUN and serum creatinine except for creatinine clearance were significantly(P<0.05) inhibited in the KT2+PAN group. Based on all these results obtained in this study, it is concluded that the coadministration of KT2-962 with PAN can be ingibited protein excretion in urine and suggested that endogenous TxA₂would take part in PAN-induced proteinuria in rats.

노인 당뇨병환자의 운동수행에 영향을 미치는 요인

박인순(In-soon Park),김창숙(Chang-sook Kim),김란(Ran Kim),김영재(Young-jae Kim),박명희(Myung-hee Park),정영주(Young-ju Jung) 대한환경위생공학회 2009 대한환경위생공학회지 Vol.24 No.4

The purpose of this study was to identify the factors influencing the Exercise Performance of elderly patients with diabetes. The subjects were 153 elderly patients with diabetes who were selected from the public health center in Gwang ju. The data collected was analyzed using descriptive statistics, t-test, ANOVA, Pearson's correlation and stepwise multiple regression. This study found that approximately 52.9% of the subjects were exercising regulary. Exercise performance was significantly different according to education level, family income by month, and level of diabetes education. Significant factors influencing exercise performance were exercise self-efficacy, exercise social support and exercise benefits. The most powerful predictor of exercise performance was exercise self-efficacy(34.2%). This study suggests that nurses should emphasize exercise social support. and exercise benefits as well as reinforce exercise self-efficacy to improve exercise performance of the elderly patients with diabetes.