The Identification of Aucklandiae Radix, Inulae Radix, Vladimiriae Radix and Aristolochiae Radix, Using Macroscopic, Microscopic and Physicochemical Methods

Yoon, Jee-Hyun,Park, Ha-Yeong,Kim, Tae-Ju,Lee, Seung-Ho,Kim, Jung-Hoon,Lee, Guem-San,Kim, Hong-Jun,Ju, Young-Sung The Society of Korean Medicine 2014 대한한의학회지 Vol.35 No.4

Objectives: This study aimed for establishing the discriminative criteria for Aucklandiae Radix, Inulae Radix, Vladimiriae Radix and Aristolochiae Radix, which can be confused as 'Mokhyang', because of similar appearances and synonyms. Methods: Morphological characteristics of dried herbal medicines were compared by macroscopic observation. To examine microscopic features of 'Mokhyang', paraffin embedding and the staining by using Ju's method were conducted. Physicochemical experiments were performed using HPLC analysis and antioxidant assay. Results: The types of stem, phyllotaxy and leaf shape were chosen as macroscopic criteria and the size, oil spots, color and root top as well as phloem and central cylinder were compared using microscopic features. The HPLC results showed different amounts of costunolide and dehydrocostuslactone among Aucklandiae Radix, Inulae Radix and Vladimiriae Radix. However, Aristolochiae Radix only contained aristolochic acid. The antioxidant assays also showed that Vladimiriae Radix exhibited strongest antioxidant activity followed by Aucklandiae Radix, Inulae Radix and Aristolochiae Radix. Conclusions: These results demonstrate that macroscopic, microscopic and physicochemical methods would be useful tools for the discrimination of 4 kinds of 'Mokhyang'.

Changes in Block Exemption Applied to Maritime Transport and its Implication

Yoon,Yu ri,Pak,Myong Sop,Hong,Ran ju 한국무역상무학회 2010 貿易商務硏究 Vol.48 No.-

This study reviews maritime transport policy regarding liner conference and the changes in the liner market over the decades. Liner shipping industry has long been protected from competition by block exemption. To prevent excessive competition in punctual operation and its inelastic market structure, liner shipping companies formed conferences that are protected to fix the prices under the law. In the US, deregulation in transport sector began from 80's and continuing with OSRA 1998, conferences were dissolving. On the other hand, the EU with close conference system, Regulation 4056/86 contained block exemption remained in force for unlimited time without review clause. However, in Oct 2008, the EU has announced its removal, and conferences were no longer permitted to fix the price nor exchange information. Although OSRA 1998 has already broken up conferences by allowing individual service contracts, but the repeal of the immunity for price fixing will alter significantly the rule on cooperation in the industry since it is a unilateral move by the EU, especially in transatlantic lane. There are rapid changes in shipping market getting much more complicated, and with removal of 4056/86 allowing the market to be more competitive, opening up the industry with far more diverse strategic options. Hence this paper reviews on liner shipping industry and its changes of policies over the years from protected market to open competition market of today.

IFRS 도입 전후 Big4 감사인의 재무제표 비교가능성 변화

윤선주(Yoon Seon-Ju),고재민(Goh Jaimin) 한국국제회계학회 2017 국제회계연구 Vol.0 No.74

본 연구는 IFRS 도입 이후 재무제표 비교가능성이 어떻게 변화되었는지를 살펴보았다. 특히 비교 대상 기업 모두 Big4 회계법인인 경우의 비교가능성 변화에 초점을 맞추었다. 비교가능성은 비교 대상이 되는 두 기업 사이의 관계에서 나타나기 때문에, 본 연구는 기업-연도 자료 대신 기업 쌍-연도 자료를 구성하여 분석하였다. 실증분석 결과는 다음과 같다. 첫째, 두 기업 간 비교가능성은 IFRS 도입 이후 상승하였다. 둘째, 비교 대상 기업의 감사인이 모두 Big4인 경우는 그렇지 않은 경우에 비해 IFRS 도입 이후 비교가능성의 상승 폭이 낮았다. 구체적으로 감사인이 모두 Big4인 경우 IFRS 이전에는 비교가능성이 더 높았으나, 이후에는 오히려 낮아졌다. 이와 같이 Big4 회계법인의 비교가능성 상승 폭이 작은 이유는 두 가지로 추론할 수 있다. 첫째, 회계기준이 원칙 중심(principle-based)의 IFRS로 변경되어 경영자 및 감사인의 재량이 확대되었고, 이로 인해 Big4 회계법인별로 회계기준을 해석하고 적용하는 차이가 커진 결과로 볼 수 있다. 둘째, Big4 회계법인은 상대적으로 감사인력이 많기 때문에 개인별로 차이가 클 수 있다. 이와 같은 원인을 확인하기 위해 두 가지 분석을 수행하였다. 첫째, Big4 회계법인에 감사 받은 표본만을 대상으로 분석한 결과, Big4 회계법인별로 비교가능성에 유의한 차이가 있다는 사실을 발견하였다. 둘째, 동일 감사인에게 감사 받은 표본만을 대상으로 동일 Big4 회계법인이 감사한 경우와 그렇지 않은 경우를 비교한 결과, IFRS 도입 이전에는 동일 Big4 회계법인의 비교가능성이 더 높았으나 이후에는 비교가능성에 차이가 없다는 사실을 발견하였다. 일반적으로 Big4 감사인은 다른 감사인에 비해 재량적발생액이나 발생액의 질 등 회계정보의 질이 높은 것으로 알려져 있다. 그러나 흥미롭게도 본 연구에서는 재무제표 비교가능성은 IFRS 도입 이후 Big4 감사인이 오히려 더 낮다는 결과를 발견하였다. 이와 같은 결과는 IFRS의 원칙중심 특성으로 인해 Big4 감사인별로 회계기준에 대한 해석과 적용이 다르다는 사실을 보여주는 간접적인 증거라고 할 수 있다. This paper examines the changes in financial reporting comparability of Big4 auditors after adopting IFRS (International Financial Reporting Standards). Financial statement comparability of Big4 auditors would be better as well, because audit quality of Big4 auditors is higher. However, from another perspective, given principle-based accounting environment from IFRS, Big4 translate accounting standards in their own different way and financial statement comparability may be lowered. The results are as follows. First, financial statement comparability increases after IFRS is adopted. Second, on the contrary, increase in financial statement comparability of firms audited by Big4 is smaller than that of other cases. Specifically, while financial statement comparability of firms audited by Big4 is higher than that of other cases in pre-IFRS period, it becomes lower than that of other cases in post-IFRS period. We can infer two reasons from Big4 auditors’ small increase in financial statement comparability after adopting IFRS. First, Big4 have their own system of translating and educating principle-based IFRS. Second, Big4 have more auditors compared to other accounting firms and the variation among individual auditors would be remarkable. We verify these inferences using two analyses. First, we find that financial statement comparability of each Big4 is significantly different, when compiling data only audited by Big4. Second, whereas financial statement comparability of firms audited by Big4 is higher than that of other cases in pre-IFRS period, it is not different between these two in post-IFRS period, when analyzing data only audited by the same auditors. In General, it is known that Big4 auditors provide higher quality of accounting information such as discretionary accruals and accruals quality. However, interestingly, we find that comparability of financial statement audited by Big4 auditors is lower than that of other cases in post-IFRS period. This finding implies that Big4 auditors vary more than other ones in their interpretations and applications of principlebased accounting standards, IFRS.

The Identification of Aucklandiae Radix, Inulae Radix, Vladimiriae Radix and Aristolochiae Radix, Using Macroscopic, Microscopic and Physicochemical Methods

Jee-Hyun Yoon,Ha-Yeong Park,Tae-Ju Kim,Seung-Ho Lee,Jung-Hoon Kim,Guem-San Lee,Hong-Jun Kim,Young-Sung Ju 대한한의학회 2014 대한한의학회지 Vol.35 No.4

인구재분배(Population Redistribution) 정책에 대하여

권태환(Kwon Tae Whan),Yoon Jong Ju(토론자),Kim Sun Oong(토론자) 한국인구학회 1979 한국인구학 Vol.2 No.1

The population redistribution policy of Korea may be summarized as follows: 1. Decentralization of industries. 2. Construction of new towns including development of temporary administrative city. 3. Development of growth poles. 1. The decentralization of industries as a means of population dispersion has been widely debated and proven to be effective in many other countries. As pointed out before, the decentralization of industries has a widely varying degree of impacts on population dispersion according to the nature of industrial re-location programs. 2. The construction of new towns and the development of administrative cities have proven to be effective as a population redistribution policy in socialist countries and Japan. These example do not guarantee success if such policy is applied in Korea. The success depends on the amount of the concomitant investment to be made in educational and cultural facilities in the new towns. 3. The development of growth poles as a means of population dispersion has not proved to be successful in the Eastern Block Countries and Japan. However, this may be the optimal means of dispersion population for Korea when one considers her present level of economic development. (1) The development of farming sector and (2) the slow-down of farming population exodus into cities should be considered as a viable alternative program for population dispersion policy. We cannot cite many examples in other countries where the development and improvement of farming sector has been successful as a means of dispersing population. However, Japan's development of her northern areas has not only improved the standard of living in Hokkaido but also contributed to population dispersion. Discussant Yoon, Jong Ju: Population movements in Korea have resulted in the concentration of people in cities and the reduction of farming households. In the Sixties, the population of the nation converged into Seoul. As a result, the population dispersion policy emphasized the "slowing-down" of the population movements in to Seoul. This policy has shown some success in that the rate of population growth in Seoul has decreased since 1970 and the more so since 1975. This phenomenon, however, is confined to the city of Seoul. The surrounding areas have shown an increasing rate of population growth. The above indicates that population policy and population dispersion program should be conducted with long-range planning, if they were to be successful. However, such has not been the case. It should also be pointed out that population policy should be a comprepensive program encompassing population, economic and social aspects. Korean population policy has not been such comprehensive program. The population policy in the Eighties should not confine itself in decreasing the rate of population growth. Instead, it should focus on improving the quality of population and thereby, increasing the manpower of high quality. In order to carry out such policy, investment should be made to improve the data on population, in particular, on children. Discussant Kim, Sun Dong: Korean population policy does not possess foresight and is segmented without a clearly formulated long range goal. One inevitable and undeniable fact appears to be that three quarters of the nation's population will eventually settle in urban cities. There are many problems associated with the population concentration in the urban areas. First, there exist the well-known problems of environments and traffic congestions in urban centers. Second, there are the problems associated with the effective utilization of the nation's land and natural resources. Third, there are the geopolitical issues related to the national defense and security. Although we recognize these problems, it should be also pointed out that population concentration in cities is an inevitable result and cause of economic development.<

현행 중등학교 과학 실험 , 실습 교육 실태 조사 및 그 운영 진단 (Ⅱ) : 고등학교 과학 실험 , 실습 교육을 중심으로

김영호,이윤종,정원우,강용희,양승영,윤성효,안병호,윤일희,권용주,임성규,오철한,기우항,전명남,김중욱 한국과학교육학회 1998 한국과학교육학회지 Vol.18 No.3

본 연구는 96년도에 실시한 우리 나라 중학교 과학 실험·실습 교육의 실태 조사 연구에 따른 계속 연구의 일환으로 고등학교 과학 실험·실습 교육의 실태를 조사하기 위한 것이다. 연구내용은 고등학교 과학 교과서의 분석, 실험·실습 실시 현황 분석, 현행 실험·실습 교육의 문제점 분석, 현행 학교 구성원들의 실험·실습 교육 운영 실태 조사 및 현행 실험·실습 교육의 개선을 위한 연구과제 도출을 주요 연구내용으로 다루었다. 연구방법은 전국의 고등학교 80개교를 대상으로 이들 학교의 학생 1,977명, 교사 165명, 학교장 80명에게 적용하였다. 본 연구에서 밝혀진 결과를 중심으로 우리 나라 고등학교 과학 실험 실습 교육의 정상화를 위한 실험 내적인 연구과제를 제시하면 다음과 같다. (1)교재 개발에 대한 연구, (2)실험 킷트 개발에 대한 연구, (3)교사교육 및 재교육 프로그램 개발에 대한 연구, (4)교실 밖 실험·실습 활동 프로그램 개발에 대한 연구, (5)과학 실험·실습 소재의 개발에 대한 연구. This study was accomplished to analysis and survey on the experimental and practical science education of high school in korea for the consecutive study of the an analysis and survey on the experimental and practical science education of middle school in korea(Lee, Yoon-Jong et al., 1997). The status of facilities, management for the experiment, practices, teaching methods in high schools have been investigated. The present status and reasonable management of the high school science education have been grasped from the questionaires. To do this 165 high school science teachers, 1977 students and 80 principals of high schools in Korea are administered questionaires of Science Education Research Institute of Kyungpook National University(1997). The results of this study are as follows : The reasonable management for experiments and practices of science education were scanty in the high school around the urban and rural school owing to the shortage of facilities and equipments, crowded class, excessive class works for teacher, excessive contents of present textbooks and insufficiency of the administrative supports etc. The current teaching method of high school science has emphasized knowledge. This fact does not satisfy the objective of learning due to lack of the teaching method. Desirable directions for the improvement of present status of high school science education were proposed in this paper.

체간안정화 훈련이 만성 뇌졸중 환자의 호흡기능에 미치는 효과

이경진(Kyeong-Jin Lee),정주현(Ju-Hyeoun Jeong),조명래(Myeong-Rae Jo),김세윤(Se-Yoon Kim),김난수(Nan-Soo Kim) 대한심장호흡물리치료학회 2019 대한심장호흡물리치료학회지 Vol.7 No.1

Purpose : The purpose of this study is to examine the effects of trunk stability training on improving trunk control, respiratory function, and respiratory muscle activation in stroke patients. Methods : The subjects were assigned to two groups: the intervention group (n=15) and the control group (n=15). Both groups participated in a conventional stroke rehabilitation program, but the intervention group also received trunk stability training for 30 minutes a day, 3 times a week, for 6 weeks. The main trunk stability exercise consisted of the dead bug exercise. Trunk control was assessed using a trunk impairment scale, and respiratory function (pulmonary function and respiratory muscle function) was assessed using spirometry. The data were analyzed using the Pearson correlation, independent t-test, and paired t-test. Results : Trunk control was significantly positively correlated with pulmonary function and respiratory muscle strength. Both groups showed a significant increase in trunk control and respiratory function. Conclusion : This study demonstrated that a conventional stroke rehabilitation program and trunk stability training have positive effects on respiratory function and respiratory muscle activation in stroke patients.

全南地域의 水稻作 害忠調査

尹柱敬,崔福衍,金光秀 全南大學校 農漁村開發硏究所 1975 農業科學技術硏究 Vol.10 No.-

1975年 7月 4日~ 9月 25日에 和順과 光山의 水畓作地帶에서 發生되고 있는 昆蟲을 1週日 間隔으로 25回 往覆으로 採集하였던 바 다음과 같은 結果를 얻었다. 1) 採集된 害蟲은 4目 12科 13種이며 여기에 寄生하는 天敵으로는 3目 3科 4種과 거미류 및 청개구리로 나타났다. 2. 優占種으로는 光山에서는 벼멸구, 흑명나방, 끝동매미충이며, 和順에서는 끝동매미충애멸구, 흰등멸구, 벼잎벌레였다. 3. 綜合防除區는 一般農家防除區에 比하여 天敵 活動이 活發하였으며 그 結果도 뚜렷한 것으로 나타났다. 4. 光山과 和順에서의 收量調査를 하여 본 결과 二個地域 모두다 無防除區에 比하여 防除區는 20%의 內外의 增收를 가져왔다. Injurious insects dwelling in paddy growing zones of Hwasoon and Kwangsan in Chonnam were collected over 25 times with a 7-day interval from July 4 to September 25, 1975. The results were as follows: 1. Collected insects were 13 species in 12 families of 4 orders. In addition to these insects, 4 species in 3 families of 3 orders and Anura and Araneae were as their natural enemies. 2. Dominant species found in Kwangsan area were Nilaparvata Iugens Stal, Cnaphalocrocis medinalis Guenee, Nophotettix bipunctatus cinctiops Uhler and in Hwasoon area were Nephotettix bipunctatus cinctiops Uhler, Delphacodes striatella Fallen, Sogota furcifera Horvath, and Lema oryzae Kuwayama. 3. Since the natural enemies were more active in the integrated control plots compared with the ordinary farmers control plots, It can be concluded that the integrated control was more effective. 4. Grain yield per hectare was increased by about 20% in the control plots compared with that of the decontrol plots in both of Kwangsan and Hwasoon.

사회복지서비스전달에서 자원봉사 활용의 실태와 개선방안

윤주명 순천향대학교 사회과학연구소 2004 순천향 사회과학연구 Vol.10 No.1

This study is to examine volunteerism in social welfare service delivery, to find its problems and the alternatives them. For this purpose, we reviewed the theoretical background such as benefits and cost, applying areas, determining factors in government's utilizing volunteerism. And We solved the research problems by reading the important literature chosen on Korean volunteerism. From the results of review, 14 percent of Korean People involves in voluntarism, majority of them consists of 20 years, 30 years and 40 years. The typical example of volunteerism in social welfare service is volunteers' simple manual working in social service facilities and agencies. Important managerial problems of voluntarism are about specialization of volunteer management, volunteer education, applying areas, and reward system to volunteer. Finally we suggested alternatives related to these problems.

자치행정에서 자원적 영역의 활용에 관한 연구 : 충남·대전지역사례를 중심으로 Focused on Chungnam and Taejon Region

윤주명,황창순 순천향대학교 사회과학연구소 1997 순천향 사회과학연구 Vol.3 No.1