Acute and Sub-chronic Oral Toxicity Study of Ammonium Persulfate in Spraque-Dawley Rats

Kim, Yong-Soon,Baek, Min-Won,Sung, Jae-Hyuck,Ryu, Hyun-Youl,Kim, Jin-Sik,Cho, Hyun-Sun,Choi, Byung-Gil,Song, Min-Sub,Song, Moon-Yong,Baik, Eun-Ju,Choi, Young-Kuk,Kim, Jong-Kyu,Yu, Il-Je,Song, Kyung-Se Korean Society of ToxicologyKorea Environmental Mu 2009 Toxicological Research Vol.26 No.3

The toxicity test of ammonium persulfate was conducted to ensure of its potential toxic effects according to the single-dose acute oral toxicity study (OECD Guideline 423) and 90-day repeated dose sub-chronic oral toxicity study guideline (OECD Guideline 408) for establishing national chemical management system, and matching in the Globally Harmonized Classification System (GHS) category. In acute oral toxicity study, pasty stool, perineal contamination and temporary body weight decrease were observed after dosing 1st and 2nd challenge (300 mg/kg body weight). All test animals were dead within 6 hours after dosing at 3rd challenge (2000 mg/kg body weight). Therefore, the GHS class of test substance is considered class 4. In sub-chronic toxicity study, body weight changes, food consumptions, hematological, biochemical and pathological examination did not show any noticeable and significant differences between the administered (5, 20, 80 mg/kg body weight) and control (vehicle only) group animals. Based on these results, the no observed adverse effect level (NOAEL) is considered above 80 mg/kg body weight.

Acute and Sub-chronic Oral Toxicity Study of Ammonium Persulfate in Spraque-Dawley Rats

Yong Soon Kim,Min Won Baek,Jae Hyuck Sung,Hyun Youl Ryu,Jin Sik Kim,Hyun Sun Cho,Byung Gil Choi,Min Sub Song,Moon Yong Song,Eun Ju Baik,Young Kuk Choi,Jong Kyu Kim,Il Je Yu,Kyung Seuk Song 한국독성학회 2009 Toxicological Research Vol.25 No.3

The toxicity test of ammonium persulfate was conducted to ensure of its potential toxic effects according to the single-dose acute oral toxicity study (OECD Guideline 423) and 90-day repeated dose sub-chronic oral toxicity study guideline (OECD Guideline 408) for establishing national chemical management system, and matching in the Globally Harmonized Classification System (GHS) category. In acute oral toxicity study, pasty stool, perineal contamination and temporary body weight decrease were observed after dosing 1st and 2nd challenge (300 ㎎/㎏ body weight). All test animals were dead within 6 hours after dosing at 3rd challenge (2000 ㎎/㎏ body weight). Therefore, the GHS class of test substance is considered class 4. In sub-chronic toxicity study, body weight changes, food consumptions, hematological, biochemical and pathological examination did not show any noticeable and significant differences between the administered (5, 20, 80 ㎎/㎏ body weight) and control (vehicle only) group animals. Based on these results, the no observed adverse effect level (NOAEL) is considered above 80 mg/kg body weight.

바이모달 저상굴절차량의 자동운전시스템을 위한 시뮬레이터 구현

류제(Ryu Je),황병일(Hwang Byoung-Il),이상남(Lee Sang-Nam),류희문(Ryu Hee-Moon),변윤섭(Byun Yeun-Sub) 한국철도학회 2009 한국철도학회 학술발표대회논문집 Vol.2009 No.5월

This paper discusses about the implementation of a simulator for the Navigation Control System(NCS) of bimodal tram. To operate a NCS of bimodal tram, values of all sorts of sensors installed in bimodal tram should be transmitted to the NCS, and the NCS calculates the measured sensor values to determine traveling direction, traveling speed, current position etc. The implementation of the simulator consists of a device applying driver’s input transaction function & virtual sensor program and a sub-rack device that controls communication with the NCS to evaluate navigation control function. The virtual sensor program can create routes (map), traveling profiles & seat information et cetera in order to transmit to the NCS, analyzes driver's input values and NCS output values to create virtual sensor values. The sub-rack device takes charge of communication with the NCS using CAN-OPEN, CAN-J1939, MVP protocols. This paper discusses about the implementation of the simulator and afterwards analyzes and evaluates the NCS simulation results.

기업규모와 유효세율간의 관계 : 매출액 기업규모변수를 중심으로 with Emphasis on Sales Size Proxy

鄭文鉉,盧賢燮,金完燮 釜山 大學校 經營 經濟 硏究所 1994 經營 經濟 硏究 Vol.13 No.1

본 논문은 정치적 비용가설에 따라 기업규모와 유효세율간의 관계를 실증분석한다. 정치적 비용가설은 기업의 규모가 클수록 정치적 비용의 부담이 높다고 가정한다. 기업규모 변수로는 매출액이 사용되며, 정치적 비용 변수로는 유효세율 등이 사용된다. 유효세율에 대한 분석결과는 대기업의 유효세율이 소기업보다 낮은 것으로 나타나고 있으며, 정치적 비용가설과 일치하는 일관된 증거를 제시하지 못하고 있다. 대기업의 유효세율이 낮은 이유의 한 가지는 유효세율 이외의 정치적 비용의 부담이 높을 수 있으므로 조세공과부담률, 기부금부담률, 접대비부담률을 분석한다. 유효세율 이외의 정치적 비용의 분석결과는 정치적 비용가설과 일치하는 일관된 증거를 제시하지 못하고 있으나, 몇 가지 부담률과 몇 가지 기업군 분류의 부담률은 가설과 일치하고 있다.

순손실이 기업규모와 유효세율간의 관계에 미치는 영향 : 정치적 비용가설의 검증

정문현,노현섭,김완섭 釜山大學校 商科大學 1997 釜山商大論集 Vol.68 No.-

Effective Tax Rates(ETR) are a biased proxy of political success because they may contain a factor, losses(LOSS), attributable to firm's operating results and experience rather than to success in the political process. To estimate the indirect effect of LOSS, the path model with two structural equations is built to identify the links between firm size and effective tax rates mediated by LOSS, and the remaining direct link between firm size and effective tax rates. Variables in the structural equations are modeled by a latent-variable approach (measurement model). The path model and the measurement model are estimated by LISREL. The results of the path model indicate that a significant portion of the firm size/tax rate relation was attributable to the indirect effects of the loss. Since loss result mainly from firms' operating characteristics rather than firm's political environment, the use of total effect of firm size on tax rates in previous studies to test the association of firm size and political success may be biased and can lead to improper conclusions.

위암 환자에서 위절제술후 나타나는 담도확장의 임상적 의의: 추적 CT 소견을 중심으로

윤구섭,백승연,이문규,김영환,오용호 울산대학교 의과대학 1993 울산의대학술지 Vol.2 No.1

A retrospective review of consecutive 35 patients'pre and post operative abdominal computed tomography was performed to determine frequency and degree of bile duct dilatation following Billroth Ⅱ operation for stomach cancer and it's clinical significance. Degree of intrahepatic biliary dilatation was classified as mild, moderate, marked according to the extension into central, middle and peripheral zone of liver, respectively. Three specialists on the abdominal image participated in analysis of those findings without prior information of the patients. Intrahepatic biliary dilatation was seen in 22 patients(63%) analysed by at least one radiologist, in 13 patients(37%) by at least two radiologists. Bile duct dilatation on CT was common finding and not necessarily meant tumor recurrence. Vagotomy and afferent loop resulted form Billroth Ⅱ were one of possible causes of bile duct dilatation. This study showed in the cases of bile duct dilatation without clinical and other radiological evidence of recurrence, no further study are needed and only enough to follow up study.

移轉價格稅制에 관한 硏究

鄭文鉉,金完燮 釜山 大學校 經營 經濟 硏究所 1995 經營 經濟 硏究 Vol.14 No.1

본 연구는 다국적 기업이 기업활동을 수행하는 데 있어서 문제시 되는 이전가격세제에 대한 이론적 배경과 이전가격세제에 대한 국제기준에 대하여 고찰하고, 우리나라 주요 무역상 대국이면서 한국계 기업이 대거 진출해 있는 미국의 이전가격세제에 대한 최근 동향과 앞으로의 방향ㆍ문제점에 대해서 살펴 본다. 미국의 이전가격세제는 최근 큰 변혁을 보이고 있는데 그 중 대표적인 것이 독립기업 가격결정에 있어서 비교가능이익법의 첨가라고 할 수 있다. 이러한 최근 미국의 이전가격세제의 동향과 앞으로의 방향에 대한 이해는 미국에 진출하려는 우리나라 기업에 있어서 필수적이라 할 수 있다.

政治的 費用의 測定에 관한 實證硏究

鄭文鉉,盧賢燮 부산대학교 상과대학 1991 釜山商大論集 Vol.61 No.-

This paper reviews the positive accounting theory. The positive accounting theory generates an explanation of accounting practice, suggests the importance of contracting costs, and has led to the discovery of some previously unknown empirical regularities. The first objective in this paper is to convey current state of positive accounting theory and to summarize the evidence on systematic empirical regulates in accounting. The second objective is to measure political cost in order to verify the size hypothesis (political cost hypothesis). And, the third objective is to assess the validity of proxy variables of political cost used in positive accounting literature. The size hypothesis is based on the assumption that large firms are more politically sensitive and have relatively larger wealth transfer imposed on them than smaller firm. This costs are called as political costs. This study tests this size hypothesis. The most direct way to transfer corporate asset is via the tax system. And, therefore, explicit taxes (taxes) and implicit taxes quasi-taxes) are one component of political costs borne by firms. This study examines the empirical relationship between corporate income tax rates and proxies of political costs used in positive accounting literatures. In the study, political costs are measured with explicit and implicit taxes reported in the financial statements. Explicit taxes are corporate income taxes and implicit taxes are other taxes and dues, commission, donations and entertainment expenses. The proxy variable of political cost is sales. The results show that the largest firms have lower explicit tax rates and higher implicit tax rates than smaller firms, this relationship is similar over time and across industries. Higher tax rates are observed in the firms above the medium size, lower tax rates of largest firms can be explained by 'diseconomies of scale' in management and 'tax benefits' for the largest firms. This findings suggest that tax components of political cost can be offset by the non-tax component. But, these evidence are resulted only from very restricted data. In the future studies, it is necessary to extend this analysis to alternative sources of data, alternative measures of political costs as well as tax rates.

대기압 스트리머 코로나방전특성 및 이산화탄소 전환특성

조문수,김학규,곽동주,신용섭 경성대학교 공학기술연구소 2001 공학기술연구지 Vol.8 No.-

Deep interests have been paid on the application of non-thermal plasma technique th solve the environmental pollution problems. CO_2 is one of the severe pollutants which cause the acid rain and global warming. In this study, in order to improve the conversion efficiency of CO_2, the streamer corona discharge plasma and barrier discharge plasma reactors were made, and the conversion characteristics of CO_2 by the corona discharge plasma and some discharge characteristics of these discharge chambers are studied experimentally.

회계감사의 새로운 연구영역으로서의 환경감사

정문현,노현섭 釜山大學校 商科大學 1998 釜山商大論集 Vol.69 No.-

In recent years, the number of accounting researches deal with auditing problem has grown, and many special-interest subgroups has arisen. Now there are several auditing researches, such as environmental auditing, social auditing, product quality auditing and etc. This study provides a comprehensive review of environmental auditing as a newly emerging research theme on auditing. Researchers with environmental auditing specialization deal with an external auditing problem related to ISO 14001 series and environmental statement of EMAS. The ISO 14001 series introduced by ISO and Eco-Management and Audit System introduced by European Union to enhance environmental performance of firms and to provide environmental information to the interested parties. Therefore, external reporting on environmental activities and costs after 1990 year grow continuously. And this phenomena may be attributed largely to growth of environmental problems, and attributed to the environmental auditing system, such as ISO 14001 series and EMAS.