中????表比??究

李玉?(Li Yu-Lan),金春洙(Kim Chun-Soo) 한국국제회계학회 2009 국제회계연구 Vol.0 No.25

With the continuous development of the economic communication between China and Korea, the researches within the economic field in the two countries are becoming more and more active; in addition, investors need to know the economic and accounting environment of the other parties. Financial statements are primary channels for enterprises to supply enterprise information for information users; on the other hand, by means of the information supplied by the financial statements, information users learn about financial affairs, operating achievements, and cash flows, and further evaluate the value and credit capacity of the enterprise. By the comparative analysis of the primary financial statements between China and Korea, this study explores the similarities and differences between Chinese and Korean enterprises in terms of the financial statements based on the accounting standards; furthermore, suggests a resolution to solving the differentiation between China and Korea. The present study claims that the most important measure of solving the differentiation of the accounting standards between Chinese and Korean enterprises and reducing the differences in financial statements are to introduce the international financial reporting standards and reduce the differentiation with the international financial reporting standards. The accounting standards of Chinese enterprises mostly have applied the international financial reporting standards. With the introduction of the 2011 Korean International Financial Reporting Standards, the financial statements from China and Korea will be close to the international financial reporting standards so as to reduce the misunderstanding between China and Korea in terms of financial statements and foster the economic communication between the two countries.

论中国企业会计信息失真

李玉?(Li Yu-lan) 한국국제회계학회 2006 국제회계연구 Vol.0 No.14

회계정보왜곡문제는 회계학연구의 깊은 관심을 불러 일으키고 있다. 중국의 은광하사건으로 야기된 회계정보의 왜곡은 중요한 사회문제가 됨에 따라 본문은 현재 중국기업의 회계정보왜곡의 발생원인에 대해 분석하고 그에 따른 예방조치를 제시했다. The problem that Chinese enterprise accounting information distorts has been widely concentrated by accounting field. From Chinese yinguangsha event. to American andaxin, they both proposed doubt to accounting belief .So how to rebuild the belief of accounting field is the most urgent event we face now. The text mainly talks about the reason why Chinese enterprises accounting information distorts. and gives some suggestions that how to defend information distortion.

산성 pH하에서 Escherichia coli O157:H7에 대한 피틴산염과 인산염의 항균 작용

리란 ( Lan Li ),허진주 ( Jin Joo Hue ),이예은 ( Yea Eun Lee ),남상윤 ( Sang Yoon Nam ),윤영원 ( Young Won Yun ),정재황 ( Jae Hwang Jeong ),이상화 ( Sang Hwa Lee ),유한상 ( Han Sang Yoo ),이범준 ( Beom Jun Lee ) 한국수의공중보건학회 2006 예방수의학회지 Vol.30 No.1

용문석굴(龍門石窟) 당대(唐代) 관음조상(觀音造像) 의 형상변천(形象變遷) - 기년조상(紀年造像)을 중심(中心)으로 -

리란 ( Lan Li ) 동양미술사학회 2018 동양미술사학 Vol.6 No.-

초기 통계에 따르면 용문석굴 당대 기년관음보살상은 53구가 있으며, 기년이 없는 상은 140여구가 있다. 필자는 현장조사에 의거해 기년관음상에 대해 구체적 기록 및 분석을 진행하고, 역사문헌과 비석의 내용들을 참고하여 용문석굴 당대 관음상의 특징 및 형상변천 규율에 대해 정리하였다. 또한 당대 관음상에 관한 다른 문제들에 대해서도 검토하여 당대 용문을 비롯하여 낙양지역의 정토신앙 및 관음신앙에 대해 살펴보고자 한다. According to the preliminary investigation, there are 54 Avalokitesvara statues with clear dates of the Tang Dynasty in the Longmen Grottoes, and the Avalokitesvara statues without dates are more than 140. By combining the historical documents and inscriptions, the author tries to record and analyze the statues with clear dates specifically in this thesis, summarize the characteristics and the evolutive rule of the images, then understand the belief conditions of the Pure Land and Avalokitesvara in the Longmen and Luoyang regions during the Tang Dynasty.

C57BL6 마우스에서 복합생약제인 황금궁의 육모 효과

허진주(Jin Joo Hue),리란(Lan Li),유설혜(Sul Hye Lyu),백인정(In Jeoung Baek),연정민(Jung Min Yon),남상윤(Sang Yoon Nam),윤영원(Young Won Yun),황석연(Seock Yeon Hwang),홍진태(Jin Tae Hong),이범준(Beom Jun Lee) 대한약학회 2005 약학회지 Vol.49 No.6

Hwanggumgung (HGG) is a hair-care product which is composed of several plant extracts used in oriental medicine. This study was carried out to investigate effect of HGG on hair regrowth in a shaving model of C57BL6 mice. Five-week-old mice were acclimated for 1 week under 23±3℃, 50±10% relative humidity, and 12h of a light/dark cycle before beginning experiment. There were four experimental groups including distilled water (D.W., control), 10% ethanol (EtOH, vehicle control), a positive control of 3% minoxidil (MXD), and HGG for female and male mice, respectively. Six-weeks old mice were trimmed by electric clippers so as not to damage the skin. The next day, mice without visible scraches were selected, randomized and separated in groups of 11 mice. The test compounds were topically treated with 0.15㎖ per mouse per day for 21 days. The hair regrowth was photographically and histologically determined during the experimental period of 21 days. Enzyme activities of γ-glutamyl transpeptidase and alkaline phosphatase were also determined using a rate assay method. There were no clinical signs in all experimental groups. The topical application of 3% MXD and HGG in female mice promoted hair regrowth earlier and faster than the control groups. In male mice, the topical application of 3% MXD and HGG also accelerated hair growth compared with the controls. Ten percent ethanol also promoted hair growth faster than D.W group. The histology of hair growth in experimental groups was strongly associated with the hair regrowth. 3% MXD and HGG promoted elongation of hair follicles compared with the controls in both female and male mice. Activities of alkaline phosphatase and γ-glutamyl transpeptidase, enzymes related to hair growth, significantly increased after treatments of 3% MXD and HGG for 2 weeks in both female and male mice (p<0.05). These results suggest that HGG has hair growth promoting activities and it can be for treatment for alopecia.

랫드의 간에서 다양한 농도의 아플라톡신 투여에 의한 DNA Adduct의 형성과 Ras의 발현양상

김태명(Tae Myoung Kim),허진주(Jin Joo Hue),리란(Lan Li),김대중(Dae Joong Kim),남상윤(Sang Yoon Nam),윤영원(Young Won Yun),이범준(Beom Jun Lee) 한국독성학회 2005 Toxicological Research Vol.21 No.4

Aflatoxins are produced by Aspergillus flavus, parasiticus that grows in improperly stored cereals. Aflatoxin B₁ (AFB₁) is a potent hepatocarcinogen in a variety of experimental animals including human beings. In spite of a high attention to the hepatocarcinogenecity of aflatoxins, the relative toxicity of other types (AFB₂, AFG₁ and AFG₂) of the toxins is not fully clarified. Sprague-Dawley male rats were orally administered with AFB₁, AFB₂, AFG₁ and AFG₂ at the dose of 250, 1250, and 2500 μg/kg body weight. Animals were then killed at 12, 24 or 48 hrs following aflatoxin adminstration. Subsequently the relative weight of liver was measured and histopathological examination on the liver was performed. Level of 8-OxodG and expression of ras gene in the liver was determined. The relative liver weights at high doses of AFB₁ and AFG₁ was significantly low. The treatment of AFB₁ at the high dose of 2500 ㎍/㎏ showed vacuolar degeneration and centrilobular hepatic necrosis with inflammatory cells. The pathological changes by AFB₂, AFG₁ and AFG₂ were not clearly found. The formation of 8-OxodG by AFB₁ increased in a dose-dependent manner up to 24 hrs after a single treatment of AFB₁ thereafter decreased to the level of the control. The treatments of AFB₂, AFG₁ and AFG₂ showed an inconsistent pattern in the formation of 8-OxodG in the liver of rats with increasing time. The expression of ras oncogene in the liver by AFB₁ at the dose of 1250 ㎍/㎏ was increased twice compared to the control. The treatments of AFB₂, AFG₁ and AFG₂ at all doses decreased the expression of ras in the liver. These results in the present study indicate that AFB₁ among aflatoxins with low comparable levels is the most toxic as determined by early biomarkers such as 8-OxodG formation and ras expression. However, the levels of 8-OxodG and ras as biomarkers were not useful to predict the relative hepatocarcinogenicity of aflatoxins to AFB₁ in the present model. Further studies are required to look for other biomarkers to predict carcinogenic potency of aflatoxins.