재무정보의 유용성 추세에 관한 사례연구

이장순(Jang-Soon Lee),문태형(Tae-Hyoung Mun) 한국무역연구원 2022 무역연구 Vol.18 No.6

Purpose – This study compares the financial statements of major Korean and US companies in order to solve the limitations of drawing conclusions only through inferences through statistical analysis without drawing conclusions from previous studies by Mun Tae-hyoung and Lee Jang-soon (2018). Design/Methodology/Approach – For companies listed on the Korean stock market, in order to confirm the correlation between net income, net asset value, and the market capitalization of financial statements, first, the growth rate of the Korean KOSPI and the US DJGI was compared, and then similar indicators of representative companies are compared. Findings – As a result of comparison, the profitability of similar companies in the US was higher than that of Korean companies, and it was possible to verify that this was caused by the fact that US companies had higher profitability than Korean companies in previous studies. However, in the comparison of total capital and tangible and intangible assets, some obtained the same results as the inferences of previous studies, but some showed results that did not match such inferences. Research Implications – Lev & Gu (2016), in their book “The End of Accounting and the Path Forward for Investors and Managers”, suggest that intangible assets, the most important assets in modern companies, are not shown in financial statements as one of the reasons for the end of accounting. This study confirms the claim that it is not. To this end, it is thought that the meaning of this study can be given by examining the differences in the accounting methods between Korea and the United States.

관동맥질환에서 저밀도 지단백 입자 크기의 분포

임효영,김인숙,승기배,강동헌,전두수,장기육,박준철,이수영,홍순조,최규보 대한순환기학회 1998 Korean Circulation Journal Vol.28 No.8

고교생의 신체활동정도가 스트레스 요인 및 수준에 미치는 영향

이갑철,장순돈,최창준 군산대학교 체육과학연구소 1999 體育科學硏究所 論文集 Vol.1 No.-

The purpose of this study was to find how much influence physical activity level have on high school students' stress factor and level. For this study, I tested 485 students at some academic high schools in Chon-ju, Kun-san and Ik-san. In the experimental design of this study, the independent variable is physical activity level, the dependent variable is stress factors(4) and stress level(1). On sampling for this study, I made 4 groups. Group A is 120 students who have no daily scheduled physical activities. Group B is 130 students who have scheduled physical activities at only physical education class. Group C is 120 students who have scheduled physical activities at physical education class and extra activity class. Group D is 115 students who have scheduled physical activities on only weekends. I collected statistics on the data by one-way ANOVA in SPSS Win 6.1. And the results are like follows. 1. About the stress factors of social role and self-confidencd, Group C is lower than Group C and Group A. (F?? = 5.3652) 2. About the stress factors of melancholia, Group C is lower than Group A. (F(3.481) = 6.2152) 3. About the stress factors of insomnia and anxiety, there is no diffeerence among 4 groups. (F?? = 3.5648) 4. About the stress factors on general health and vital power, Group C and Group D are lower than Group A. (F?? = 6.9757) 5. In the stress level, Group C is lower than Group d and Group A. (F?? = 15.0233) The conclusions based on these results are that high school students have too heavy spiritual, physical stress, but smooth physical activities make the stress declined. So we must develop physical activity programs for prevention of stress and getting rid of stress soon.

셰익스피어의 희곡 "Hamlet"의 무대의상 디자인

장무경,박숙현,이순덕 慶星大學校 1999 論文集 Vol.20 No.2

The purposes of this study are 1) to examine the characteristics and types of costume which had a vogue in the Shakespeare's times, 2) to analyze characters' psychological aspect and change it to visual image and then apply to design, 3) to design new stage costume through the symbolism of the colors and the simplication of the costume added modern sense on the basis of the costume in the early Renaissance in Shakespeare's Drama "Hamlet". The results of study are as follows. Hamlet's costume is composed of velvet jacket transformed Houpplande for black mourning clothes and black tight pants. Gertrude's costume is composed of red-purple gown with hanging- sleeves and gray silk underdress. Ophelia's costume is composed of white chemise and green overdress.

여성들의 화장실태와 화장지식 및 화장태도에 관한 연구

이승자,전용수,김장순,이종열,박천만 한국미용학회 2001 한국미용학회지 Vol.7 No.3

This study was conducted to provide the basic data necessary to develop the academic make-up program by analysing women' s make-up state, knowledge degree and attitude toward their make-up, and elements having an effect on their make-up attitude, using questionnaires answered by women who visited the 22 sampled beauty shops in Daegu from March 15 to April 4, 2001. The analysed result of this study is summarized as follows. 1. Based on the general features of sampled subjects, it was shown that the age of 21∼30 years old accounted for 45.7% and 31∼40 years old for 24.5%, and graduation from junior college or higher educational background for 54.8% and high school or higher for 41.8%. Their occupational fact showed that nonoccupation including full-time housekeepers accounted for 25.7% and experts for 25.2%. The result of marriage status indicated that the single accounted for 55% and the married for 41.1%. Their body status showed that the underweight accounted for 30.5% and overweight or fatness for 10.7%. Their answers about health status indicated that poor health accounted for 30.0% and good health for 14.8%. Their skin health status was that poor skin type accounted for 33.4% and dry skin type for 30.7%. Their average knowledge about make-up was 65.2 marks, and 54.1% of all the subjects had less knowledge than the average marks. 2. Their reasons for make-up indicated that 'to be beautiful' accounted for 29.8% and 'to have good manners as women' for 26.1%. With respect to their age, it was shown that the young women below 30 years old tended to make up 'to be beautiful(34.3 - 35.0%) while women above 41 years old did to have good manners as women(49.3%). Then, it was also shown that the respondents with high education level(p<0.001)and occupation including students(p<0.01), and the single(p<0.001) tended to make up 'to be beautiful' while the women with low education level(p<0.01) and with no occupation(p<0.01), and the married women(p<0.001) did 'to have good manners as women' to protect skin' or 'to cover weakness' . 3, The technical level of make-up they answered was that Not bad' accounted for 49.0% and 'Bad' for 33.0%. The respondents with the age below 20 years old(p<0.05), education level lower than a middle school(p<0.05), overweight and fatness(p<0.05), poor skin status(p<0.01) and less knowledge about make-up(p<0.001) showed bo not make up well' 4. The subjects answered about the importance of make-up that 'Yes' accounted for 48.9% which was higher than 10.9% of No The more the age and knowledge and with occupation, the higher the importance (p<0.01). 5. Their satisfaction level with make-up indicated that unsatisfaction(25.5%) was higher than satisfaction(21.8%). The worse the health state and skin health status, the higher the unsatisfaction(p<0.001) 6. Their frequency of shaded make-up indicated that 'Everyday accounted for 38.2% and 'Nearly not for 27.9%. It was also shown that the more the age(p<0.05) and with occupation(p<0.05) and knowledge about the make-up(p<0.05), the higher their tendency to make up everyday while the lower the age(p<0.05), the lower their tendency of make-up, and the students(p<0.05) nearly did not make up. 7. Whether or not their cosmetic has been selected after the consideration of skin type showed that 73% of the subjects responded 'Yes' which was higher for the persons with the age of 21∼30 years old(p<0.05), high education level(p<0.05) and more knowledge about the make-up(p<0.05). 8. Concerning the question about whether or not they have participated in any make-up education program, it was shown that 59.3% had no any experience in participation which was higher for the persons with no job(p<0.001), in general employment state(p<0.001), and with less knowledge about make-up(p<0.01). 9. The subjects who answered their spending ￦20,000∼40,000 on cosmetics every month accounted for 45.9% which was highest. It was shown, then, that the women with more age(p<0.001), with job(p<0.001) and with dry skin type(p<0.01) tended to spend more money. 10. Based on the question concerning their way to get information about cosmetics, it was shown that 'from professional cosmetic magazines' accounted for 32.7% and 'from TV or from newspapers' for 27.3%, and that the women with the age below 30 years old(p<40.8%) and in unmarried status(p<41.8%) obtained mainly the information 'from professional magazines' . The women with the age of 30 years old(31.5%) preferred 'from TV or from newspapers while the women with more than 41 years old(42.3%) and in married status(32.6%) did 'from beauty shops or from cosmetic saleswomen' (p<0.001). 11. Their degree of knowledge about make-up showed that the higher their education level, the higher their degree of knowledge, and that the degree was lower for the women with education level below graduation from a middle school(p<0.01) and overweight and fatness(p<0.01). 12. Their attitude toward make-up indicated that the women with professional job(p<0.01) and more knowledge about make-up(p<0.001) were positive. 13. In order to analyse elements influencing an attitude toward make-up, a multiple regression analysis was done by considering their attitude as a dependent variable, and their general features and make-up state as an independent variable. As a result, it was shown that the higher the degree of importance they think about make-up(p<0.001), the longer the time they take for make-up(p<0.001), the more their knowledge about make-up(p<0.01), the more their age(p<0.05) and the more their experience in participation in make-up education programs(p<0.05), the higher the degree they were positive toward make-up. The make-up is an essential action for women to express their aesthetic sense, and has an important effect on their making a healthy living socially and mentally, as well as on their skin health. Even though many women have understood the importance of make-up and have made up everyday, it appeared that their knowledge about make-up and make-up technique were insufficient, which mean needs for a systematically organized make-up education. To do that, it is required to first develop a synthetic program designed for the systematic make-up education.

S-상 심실중격의 임상적 고찰

이동민,장경식,양종태,장대용,김종오,서영욱,고영엽,홍순표 조선대학교 부설 의학연구소 2002 The Medical Journal of Chosun University Vol.27 No.1

Background: The sigmoid septum described an anatomical variation in the contour of the left ventricular outlet. It is related to degenerative change with aging. We observed clinical significance of sigmoid septum in Korean. Methods: Echocardiographic examination was performed in 434 patients. Sigmoid septum is defined as discrete bulging of the proximal interventricular septum with that thickness is greater than 1.3cm or the thickness is grater 1.5 times than adjacent mid interventricular septum in apical 3 chamber view. Result: The incidence of patient with sigmoid septum(septum patient) is 24.8% (male 8.4%, female 16.3%) . The incidence increases with age and is more common in women. The patients with sigmoid septum were compared with targeted groups, there was no significant difference in blood pressure between them, but in height and weight, the former were lower. (p<001, p<03). In the patients with sigmoid septum, weight and the surface area of a body have an opposite correlation with increase of age (p<03, r=-0.34) (p<04, r=-0.31) , but no decrease of height was found according to age increase (p=0.47, r=-0.11) The main reason patients with sigmoid septum ask echocardiolography and its clinical symptoms were abnormal results of previous electrocardiography and/or usual chest pain. Compared with control group, interventricular septal thickness is larger in septum patients (p<001). The thickness of interventricular septum located in subaortic left ventricular outflow tract is 1.6±0.3cm. There is another web like structure that continued from interventricualr septum to anterior free wall of left ventricle and the width is 1.6±0.4cm. A sign of insignificant obstruction due to left ventricular outflow was observed from three sigmoid septum patients. Conculusion: Septum patient is largely found in older age group and the body weight and body surface area are lower than control group. The body weight and body surface area are opposite correlation with age. So sigmoid septum is considered as structural change by weight reduction with aging. It is assumed that septum patients are related with asymptomatic ischemia because they have more abnormal ECG finding such as T wave inversion on precordial leads or standard leads, nonspecific ST-T change, LBBB etc. Sigmoid septum is not only proximal interventricular septal bludging but also another web like structure continuing to anterior wall of left ventricle.

서귀포시 지역과 남제주군 지역 여성의 영아영양법에 관한 실태조사

이장순,고정순,김효선 한국식품영양학회 1999 韓國食品營養學會誌 Vol.12 No.5

서귀포시와 남제주군 지역의 영유아를 대상으로 수유실태를 조사하였는데 조사대상은 3세 이하의 유아를 양육하고 있는 어머니로 서귀포시 지역 206명 과 남제주군 지역 149명이었다. 조사대상아 중 남아는 54.4%, 여아는 45.5%로 남아의 비율이 높았으며, 출생시의 체중은 평균 약 3.34㎏으로 여아와 남아의 유의차가 거의 없었다. 어머니의 학력은 조사 대상자의 대부분이 고졸 이상이었으며, 서귀포시 지역의 경우는 48.1%, 남제주군 지역은 43.4%가 직업을 가지고 있었다. 초유 수유 비율은 서귀포시 지역 69.9%, 남제주군 지역 63.1%였으며 학력이 높을수록 초유 수율 비율이 높았다. 수유방법은 아기의 성별, 출생시의 체중, 어머니의 직업과 어머니의 학력과 유의성이 있었는데 여아이며, 출생시의 체중이 정상체중이고, 어머니가 직업이 있는 경우 인공수유의 비율이 높았다. 그러나 어머니의 학력과 수유방법의 관계를 보면 서귀포시 지역인 경우는 학력과 수유방법과의 유의성이 낮았으나. 남제주군인 경우 고졸이 대졸 이상에 비해 모유수유 비율이 높았다. 지역에 따른 수유방법도 유의적인 차이를 보여(p<0.001) 소도시인 서귀포시 지역은 인공영양이 농촌지역인 남제주군은 모유영양 비율이 높았다. 인공 및 혼합영양을 하게 된 이유로는 젖이 모자라서가 가장 많았으며, 모유 영양을 권한 사람으로는 서귀포시 지역에서는 어머니 자신이 남제주군 지역에서는 아이의 할머니라고 답한 경우가 가장 많았다. 또한 서귀포시 지역은 인공분만 비율이 남제주군 지역보다 높았으며 인공 분만의 경우 모유 섭취율은 낮았다. This study was conducted to survey the feeding methods in Seogypo city and south Chejukun area. As random sample for this study, a total of 355 mothers having babies under the age of 3 were surveyed. 54.5% of babies surveyed were boys, 45.5% were girls. Infants' colostrum intakes in Seogypo city and south Chejukun area were 69.9% and 63.1%, respectability. Mother's education level affected colostrum intakes significantly. Baby's sex, birth weight and mother's job affected the infant's feeding methods. The case of girl, normal birth weight and mother's employment showed high percentage of bottle feeding. Bottle feeding was higher in Seogypo, small city than in south Chejugun, the country. Most of reasons for bottle feeding or mixed feeding was the lack of breast milk. The highest percentage of recommenders for breast feeding were baby's mother in Seogypo city area and were baby's grandmother in south Chejugun area. In Seogypo city area, mother's education level did not affect the infant's feeding methods but in south Chejukun area, mother's education level affected significantly.

소아 만성 부비동염에서 단순촬영상과 OMU CT상의 비교

이병돈,박상호,김장묵,이승균,장혁순,강주원,김장욱 순천향의학연구소 1998 Journal of Soonchunhyang Medical Science Vol.4 No.1

Most commonly and widely used diagnostic tool for chronic paranasal sinusitis in children is plain X-ray check not only because of small radiation dose and easy performance, but because of low cost. However ostiomeatal unit computed tomography(OMU CT) was known to be more accurate and recommended recently by many physicians. The author have studied for both OMU CT and plain X-ray of paranasal sinuses and compaird their findings in 90 chidren(180 sides of sinus) aged from 4 to 14 years who suspected having sinusitis. OMU CT was taken after plain X-ray examination (Caldwell's view, water's view, lateral view), and the time interval betweeen these two examination was O to 14 days (average 4.7 days). The following results were obtained. Considering that OMU CT was accurate, the rate of correspondence in diagnosis of sinus pathology between plain X-ray and OMU CT was 48.3% in the ethmoid sinus, 51.1% in the maxillary sinus, 41.9% in the sphenoid sinus, 43.4% in the frontal sinus. If all OMU CT findings had been accurate, the incidence of false positives according to plain X-ray was 25.5% in the ethmoid sinus, 28.3% in the maxillary sinus, 70.8% in the spenoid sinus and 77.8% in the frontal sinus. While, the incidence of false negatives according to plain X-ray was 85.9% in the ethmoid sinus, 70.5% in the maxillary sinus, 50.0% in sphenoid sinus and 37.5% in the frontal sinus. A routine preoperative OMU CT is recommended, which allows a detailed evaluation of pathologic changes and anatomical relations of the paranasal sinuses before surgical interventiaon for the paranasal sinuses. Considering the above facts, diagnosis of pediatric sinusitis only by plain X-ray was inadequate and OMU CT was necessary.

무도수련자의 인구통계적 특성에 따른 사회적 태도 및 무도수련동기의 차이에 관한 연구

이병익,전형상,장순용 龍仁大學校 武道硏究所 2004 武道硏究所誌 Vol.14 No.2

This study is designed to determine the differences in the Perception of Martial-art Trainees between Social Attitudes and Training Motives in Accordance with their Demographic Features. With this in mind, the researcher worked with a total of 874 university students who had ever trained martial art, compared the differences in the perception of each factor by demographic features and shed light on the causal structure of martial-art trainees' social attitudes, training motives. The following are the findings. First, the survey shows that there was a significant difference in socialization attitudes, social-regulatory attitudes, social-integrative attitudes and social affective attitudes by sex. In terms of all factors, the male subjects turned out to be higher than the female subjects. But there was no significant difference in all the factors by religion. There was a significant difference in socialization attitudes, social-regulatory attitudes, and social-integrative attitudes, etc. by major location of growth. Second, the survey on the motives of training shows that there was a significant difference only in self-development by sex and that there was no significant difference in hobby, health-mindfulness and sociality mindfulness. There was a significant Difference in case of sociality-mindfulness by religion, but there was no significant difference in case of hobby, self-development and health-mindfulness. The survey on the analysis of major locations of growth reveals that there was a significant Difference in self-development and that there was no significant Difference in hobby, health-mindfulness, and sociality-mindfulness.

Clozapine 투여후 발생한 급성 간염

장순주,이호택,백주희,이상연 대한신경정신의학회 1999 신경정신의학 Vol.38 No.1

Clozapine 투여 후에 급성 간염이 발생했던 두 명의 환자에 대한 증례로, 두 명 모두 이전에 약물에 이한 간염이 발생한 과거력이 있었던 환자로서 무증사의 급성 간염이 발생한 후에 보존적 치료 후에 호전 되었다. 간염이 발생한 후에 간효소수치에 대해 정기적으로 검사를 하면서, 사용하고 있던 clozapine의 용량을 낮춘 후 간장제를 투여함으로써 간효소수치는 정상화되었다. Clozapine과 비교하면 clozapine은 간세포의 cytochrome P450에 영향을 미치는 것으로 생각되고 있고 chlorpromazine은 간내 담즙저류에 영향을 미치는 것으로 생각된다. 과거 약물에 의한 간염을 경험한 환자는 clozapine에 의해 유도된 감염에 보다 취약성을 보일 가능성이 있으며, 이런 관점에서 이전의 간 기능 이상을 경험했거나 물질 사용 장애 등의 병발이 있을 경우 정기적인 간기능 평가가 임상적으로 중요할 것으로 판단된다. The authors report two cases of clzapine-induced acute hepatitis. Two patients developed asymptomatic hepatitis and got better with conservative care. We decreased the dosage of clozapine and added hepatic protections, resulting in normalized laboratory findings. The authors also reviewed side effects of clozapine in this report. We reviewed the suggested mechanism of either clozapine or chlorpromazine-induced hepatitis. clozapine influences the liver cell via cytochrome P 450 and chlorpromazine does so via mild cholestasis. There may be a possibility that a patient who has experienced drug-induced hepatitis is vulnerable to clozapine-induced acute hepatitis. In this respect, those who have experienced drug-induced hepatitis must be observed more closely.