이익관리연구에 관한 개관 : 1980-1990년대 연구를 중심으로

장석오,노현섭 한국세무회계학회 2003 세무회계연구 Vol.12 No.-

본 연구는 이익관리에 대한 증거와 그 증거가 회계연구자들에 대한 함의를 검토하고 이익관리에 대한 가능한 미래연구 분야를 개관한다. 전반적으로, 대부분의 선행연구들은 이익관리가 존재하는지의 여부와 이익관리가 행해지는 이유에 대해서만 초점을 맞추고 있다. 선행연구의 결과는 이익관리가 주식시장의 인지에 영향을 미치기 위하여, 경영자의 보상을 증가시키기 위하여, 차입계약의 위반가능성을 감소시키기 위하여, 그리고 규제적 개입을 회피하기 위한 목적 등을 포함한 다양한 동기에서 수행되고 있다는 것을 시사해 준다. 본 연구의 검토결과가 갖는 한가지 함의는 이익관리의 존재여부에 대한 보다 강력한 검정으로부터 얻어질 가능성은 적은 반면, 회계상의 재량이 이익관리에 얼마나 빈번하게 사용되는지 그리고 이러한 행위가 이익에 얼마나 많은 영향을 미치는지에 대한 연구에서 미래의 공헌점이 얻어질 것으로 생각된다. 또한, 경제에서 이익관리가 주가와 자원배분에 미치는 영향에 대한 상반된 결과를 더욱 일치시키는 것이 필요할 것으로 생각된다.

연소에 의한 엔진 진동 특성에 관한 연구

장석영,박경석,오택열,백영남 慶熙大學校 1993 論文集 Vol.22 No.-

Generally, a knock sensor for a high power engine detects cylinder wall vibration and estimates pressure vibration in the combustion chamber. In this study, so combustion pressure detected by pressure tranducer and cylinder wall vibration detected by an accelation sensor are estimated and the difference of those two signals are anlayzed. These two signals are analysed by frequency analysis method and compared with theorical knocking mode in the combustion chamber of the spark ignition engine. Design parameters of the knock sensor are determined by these analysed data.

자기동을 가진 2상 SRM의 설계특성

장문규,오석규 진주산업대학교 산업과학기술연구소 2007 산업과학기술연구소보 Vol.- No.14

SRM drive systems are designed to meet operating standards such as low cost, constant torque independent of rotor position, a desired operating speed range, high efficiency, and high performance. In applications using small motors, low cost and high performance with self-starting capabilities are highly desired. This paper discusses a novel two phase 4/2 SRM that has high performance characteristics with self-starting capability, low manufacturing cost with a two phase inverter and simple magnetic structure, and high efficiency. The principle of operation, analysis, and simulation for design are presented. The machine design is verified using finite element analysis (FEA) software. Analysis and simulation results are given to validate the two phase 4/2 SRM design.

소양호의 어류군집 동태

최재석,이광열,장영수,고명훈,권오길,김범철 한국어류학회 2003 韓國魚類學會誌 Vol.15 No.2

2001년 4월부터 2002년 9월까지 소양호의 어류군집 동태를 조사한 결과는 다음과 같다. 조사된 어류는 총 11과 38종이었다. 한국 고유종은 P. tenuicorpus, C. splendidus, S. gracilis majimae, S. japonicus coreanus, H. mylodon, G. brevibarba, M. yaluensis, M. longidorsalis, C. koreensis, C. rotundieaudata, S. microdorsalis, P. koreanus, L. andersoni, C. herzi, O. patycephala 등 15종(40.54%)이었다. 우점종은 Z. platypus(39.60%), H. olidus(39.47%), S. gracilis majimae(12.24%), S. japonics coreanus(2.11%), P. fulvidraco(1.48%), L. macrochirus(1.40%) 등이었다. 채집된 어종들의 생체량을 보면 Z. platypus가 19.48㎏, H. olidus로 8.75㎏, C.cuvieri 7.42㎏, L. maeroehirus 7.39㎏, H. labeo 6.85㎏의 순으로 나타났다. 소양호에서 확인된 도입종은 A. japonica, H. eigenmanni, H. olidus, P. altivelis, C. urotaenius, R. giurinus, T. brevispinis, C. carpio(Israeli type), c. euvieri, Onchorhynchus mykiss, L. macrochirus, M. salmoides, I. puntatus 등 13종이었다. 이 중 C. carpio(Israeli type), C. cuvieri, Onchorhynchus mykiss, L macrochirus, M. salmoides, I. puntatus는 국외종이며, A. japonica, H. eigenmanni, H. olidus, P. altivelis, C. urotaenius, R. giurinus, T. brevispinis 등은 국내 다른 하천ㅇ로부터 유입된 종이다. The dynamics of the fish community in Lake Soyang, Korea, was investigated from April 2001 to September 2002. During the surveyed period 38 species belonging 11 families were collected. There were 15 Korean endemic species 39.47%, including Pseudopungtungia tenuicorpus, Coreoleuciscus splendidus, Squalidus gracilis majimae, S. japonicus coreanus, Hemibarbus mylodon, Gobiobotia brevibarba, Microphysogobio yaluensis, Microphysogobio longidorsalis, Iksookimia koreensis, Iksookimia rotundicaudata, Silurus microdorsalis, Pseudobagrus koreanus, Liobagrus andersoni, Coreoperca herzi, and Odontobutis platycephala. Dominant species were Zacco platypus (39.60%), Hypomesus olidus (31.70%), Squalidus gracilis majimae (12.24%), Squalidus japonicus coreanus (2.11%), Pseudobagrus fulvidraco (1.48%) and Lepomis macrochirus (1.40%). The biomass of collected fishes were Zacco platypus (19.48 ㎏), Hypomes olidus (8.75 ㎏), Carassilus cuvieri (7.42 ㎏), Lepomis macrochirus (7.39 ㎏) and Hemibarbus labeo (6.85 ㎏). Of the 13 introduced fishes in Lake Soyang Cyprinus carpio (israeli type), Carassius cuvieri, Onchorhynchus mykiss, Lepomis macrochirus, Micropterus salmoides and Ictalurus puntatus were originated from foreign countries but Anguilla japonica, Hemiculter eigenmanni, Hypomesus olidus, Plecoglossus altivelis, Chaenogobius urotaenius, Rhinogobius giurinus. Thridentiger brevispinis were introduced from other native river systems.

Cs-137 γ-선 조사장치의 방사선장 해석연구

전재식,채하석,이철영,오장진,이병영,명동범 충남대학교 기초과학연구소 1995 忠南科學硏究誌 Vol.22 No.1

In reference to the ISO-4037 and ANSI N13.11, appropriateness of the shielding and collimating system, and suitability of the irradiation and its environmental conditions of a 20 Ci Cs-137 gamma-ray irradiator installed in Korea Institute of Nuclear Safety(KINS) were investigated. Upon the installation of the irradiator, condition of collimator alignment and virtual beam cross section were examined by use of a portable He-Ne laser. In order to evaluate the fitness of the secondary(scattered) to primary ratio of the collimated gamma-ray beam from the irradiator in light of ISO and ANSI requirement, the measurements of the secondary to primary ratio were performed by use of a cavity type ion chamber which had been calibrated in a calibration laboratory that maintains reliable traceability. For the theoretical assessment of the gamma-ray field the collimated beam were divided into fifteen sectors and for each sector the secondary to primary ratio and the gamma-ray spectrum was simulated by means of Monte Carlo method. The outcomes were compared with the experimental results, and cause of scattering and the existence of alleged modifying factors in the irradiator were examined.

Effect of renin-angiotensin system blockade in patients with severe renal insufficiency and heart failure

Jang, Se Yong,Chae, Shung Chull,Bae, Myung Hwan,Lee, Jang Hoon,Yang, Dong Heon,Park, Hun Sik,Cho, Yongkeun,Cho, Hyun-Jai,Lee, Hae-Young,Oh, Byung-Hee,Choi, Jin-Oh,Jeon, Eun-Seok,Kim, Min-Seok,Lee, San Elsevier 2018 INTERNATIONAL JOURNAL OF CARDIOLOGY Vol.266 No.-

<P><B>Abstract</B></P> <P><B>Background</B></P> <P>Renin-angiotensin system blockade (RAB) is the cornerstone in the management of patients with heart failure. However, the benefit of RAB in patients with accompanying severe renal impairment is not clear. We aimed to examine the effect of RAB and the differential effect of RAB depending on renal replacement (RR) in patients with severe renal insufficiency and acute heart failure.</P> <P><B>Methods and Results</B></P> <P>Among 5625 patients from the Korean Acute Heart Failure registry, 673 in-hospital survivors (70.9 ± 12.8 years, 376 men) who had left ventricular ejection fraction < 40% and estimated glomerular filtration rate < 30 mL/min/1.73 m<SUP>2</SUP> during hospitalization were analyzed. The inverse probability of treatment weighting (IPTW)-adjusted survival analysis was used to compare the composite of all-cause mortality and rehospitalization between patients with and without pre-discharge RAB. A total of 334 (49.6%) adverse events were observed during the 1-year follow-up. The IPTW-adjusted Kaplan-Meier survival analysis showed that the 1-year event rate was 48.7% and 53.8% for patients with RAB and those without, respectively (log rank p = 0.048). RAB was significantly related to better prognosis in patients receiving RR therapy (hazard ratio [HR] = 0.436 [0.269–0.706], p = 0.001), but not in patients not receiving RR therapy (HR 0.956 [0.731–1.250], p = 0.742) in a weighted cohort (p for interaction = 0.005).</P> <P><B>Conclusions</B></P> <P>Early RAB treatment in patients with heart failure and severe renal insufficiency was related to better prognosis. The benefit of RAB was particularly prominent in patients receiving RR therapy.</P> <P><B>Highlights</B></P> <P> <UL> <LI> Renin-angiotensin blockade (RAB) was associated with favorable prognosis. </LI> <LI> RAB was more effective in patients with renal replacement therapy (RR). </LI> <LI> Patients with RR were taking higher intensity of RAB at 1-year follow-up. </LI> </UL> </P>

水稻의 分期에 水處理漫度가 體內 無權成分 含量, 生育 및 收量에 미치는 영향

Jang-Seok Lee,Kyeong-Seok Oh,Sang-Mok Sohn 한국국제농업개발학회 1993 韓國國際農業開發學會誌 Vol.5 No.2

Improved Statistical Testing of Two-class Microarrays with a Robust Statistical Approach

Oh, Hee-Seok,Jang, Dong-Ik,Oh, Seung-Yoon,Kim, Hee-Bal Korean Society for Bioinformatics 2010 Interdisciplinary Bio Central (IBC) Vol.2 No.2

The most common type of microarray experiment has a simple design using microarray data obtained from two different groups or conditions. A typical method to identify differentially expressed genes (DEGs) between two conditions is the conventional Student's t-test. The t-test is based on the simple estimation of the population variance for a gene using the sample variance of its expression levels. Although empirical Bayes approach improves on the t-statistic by not giving a high rank to genes only because they have a small sample variance, the basic assumption for this is same as the ordinary t-test which is the equality of variances across experimental groups. The t-test and empirical Bayes approach suffer from low statistical power because of the assumption of normal and unimodal distributions for the microarray data analysis. We propose a method to address these problems that is robust to outliers or skewed data, while maintaining the advantages of the classical t-test or modified t-statistics. The resulting data transformation to fit the normality assumption increases the statistical power for identifying DEGs using these statistics.

Multiple scrotal epidermolytic acanthomas successfully treated with topical imiquimod

JANG, Bong-Seok,JANG, Ho-Sun,PARK, Hyun-Je,KIM, Moon-Bum,OH, Chang-Keun,KWON, Kyung-Sool Wiley (Blackwell Publishing) 2007 The Journal of Dermatology Vol.34 No.4

Poster Session : PS 0807 ; Upper GI Tract : Factors Predicting Poor Outcome in Patients with Peptic Ulcer Bleeding: A Retrospective-Analysis

( Jang Seok Oh ),( Hyun Sik Hwang ),( Hyun Hee Kim ),( Joong Goo Kwon ),( Jin Tae Jung ),( Eun Young Kim ),( Jimin Han ),( Ho Gak Kim ) 대한내과학회 2014 대한내과학회 추계학술대회 Vol.2014 No.1

Background: Peptic ulcer bleeding is most common cause of upper gastrointestinal bleeding, often caused by H. pylori and NSAIDs use. Although the majority of bleedingulcers can be controlled endoscopically, some patients have poor outcomes including rebleeding, long hospital stay and death. The aim of this study was to indentify the factors predicting poor outcome in patients with peptic ulcer bleeding. Methods: This study was a retrospective analysis of all patients who presented to Daegu Catholic University Hospital between January 2011 and December 2013 with peptic ulcer bleeding who underwent diagnostic or therapeutic endoscopy. Clinical and endoscopic data from 263 patients was analyzed and poor outcome was defi ned as rebleeding, long hospital stay, additional therapy and death. Results: 52.5% (138 patients) had poor outcomes and overall mortality was 3.4% (9 patients). In the univariate analysis, older age (p < 0.001), initial lower hemoglobin level (p < 0.001), higher BUN level (p = 0.03), large amount of blood transfusion (p < 0.001) and H. pylori-negative ulcer (p < 0.001) were associated with poor outcome. Charlson comorbidity index, Glasgow-Blatchford score and Rockall score were useful to predict prognosis. (p = 0.007, p < 0.001, p < 0.001). In multivariate analysis, large amount ofblood transfusion (OR, 1.146 p = 0.23) and H. pylori infection (OR, 0.352, p = 0.014) were signifi cantly associated with poor outcome. Mortality was signifi cantly associated with higher pulse rate, lower hemoglobin level, large amount of blood transfusion, higher Charlson comorbidity index, and risk scoring (Glasgow-Blatchford score, Rockall score). Conclusions: Half of patients with peptic ulcer bleeding had poor outcomes. Largeamount of blood transfusion, presence of comorbid illnesses and H. pylori-negative ulcers were associated with poorer outcomes regardless of use of NSAIDs. Risk scoring systems were useful in prediction of prognosis.