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서원교 한국지방행정연구원 2000 地方行政硏究 Vol.14 No.1
This study concerns constructing governmental accounting system using information technology. This dissertation consists of three parts and may be outlined as follows: First, this dissertation reviews the purpose for constructing governmental accounting system. The system should be a help to make the government to adopt the business management. It also should satisfy the governmental accounting principle. The most important condition of the system is that it should be the easy system enough to be operated by any government official who has no accounting and journalizing knowledge. And the system should provide all the necessary accounting reports simultaneously including balance sheet, income statement, cash flow statement, costing report and the revenue and expenditure report that is present formal governmental accounting report. Second, this dissertation analyses the two types of double-entry accounting methods and suggests the activity information accounting (AIA) as proper method for satisfying all the conditions mentioned rather than suggesting the journalizing method. The AIA requires no accounting and journalizing knowledge in providing all the necessary accounting reports simultaneously in real time. Third, this dissertation shows the analyzing procedure for constructing the governmental accounting system using the AIA method. The analyzing procedure is consisted of activity analysis and requirements analysis. And the entire procedure from recording of the activity information to producing all the accounting reports including activity based costing report is described briefly. In addition, this dissertation attaches the relations between the activity information that occurred from the revenue and expenditure in the government and the accounting reports.
인슐린분비능 평가를 위한 2 시간뇨중 C-peptide 측정의 유용성
김영수,김진우,서원교,최영길,김영설,양인명,김성운 대한내과학회 1987 대한내과학회지 Vol.33 No.1
The purpose of the present study is to determine whether postprandial 2 hour urinary C-peptide can reflent the postprandial increment of serum C-peptide. We measured 24 hour urine C-peptide excretion, postprandial 2 hour urine c-peptide, and fasting and postprandial 2 hour serum c-peptide in 7 normal controls and 15 NIDDM patients. The results were as follows; 1) 24 hour urine C-peptide and fasting and postprandial 2 hour urine C-peptide were 63±24 μg/gm.Cr, and 57±32 pg/gm.Cr. in control subjects, and 91±62 μg/gm. Cr. and 65±34 μg/gm.Cr. in diabetics respectively. 2) There were significant positive correlations between 24 hour urine C-peptide and postprandial 2 hour urine C-peptide in control subjects and diabetics with the correlation coefficient of 0.74, 0.7 respectively. 3) The positive correlation were not observed between postprandial 2 hour urine C-peptide and postprandial increment of serm C-peptide in both subjects. This result suggests that measurement of postprandial 2 hour urinary C-peptide seems to be a simple and reliable measure to evaluate pancreatic B-cell function.