Transformational Grammar : based on Noam Chomskey`s theory

최화섭 안암어문학회 1977 어문논집 Vol.19,20 No.1

螢光燈의 照明溫度가 錄膿菌 phage photoreactivation에 미치는 影響

崔和燮 全南大醫大 1974 전남의대학술지 Vol.11 No.3

몇 가지 有機物 및 色素에 前處置한 赤血球의 phage 血球凝集反應 形成能力

崔和燮 全南大醫大 1974 전남의대학술지 Vol.11 No.3

肺炎桿菌에 長期間通過시킨 Proteus phage의 性質

崔和燮 全南大醫大 1974 전남의대학술지 Vol.11 No.3

ERP시스템이 회계정보 공시에 미치는 영향에 관한 연구

최화섭 한국경영컨설팅학회 2004 경영컨설팅연구 Vol.4 No.1

Factors Affecting the Improvement of the Initial Peak Urinary Flow Rate after Transurethral Resection of the Prostate or Photoselective Vaporization of the Prostate for Treating Benign Prostatic Hyperplasia

최화섭,김동준,김동석,전경필,정태융 대한배뇨장애요실금학회 2011 International Neurourology Journal Vol.15 No.1

Purpose: We evaluated the factors that affect the improvement of the initial peak flow rate after transurethral resection of the prostate (TURP) or photoselective vaporization of the prostate (PVP) for benign prostatic hyperplasia (BPH) patients by using noninvasive tools. Methods: One hundred and twenty seven BPH patients who had undergone TURP or PVP between January 2005 and May 2009 were evaluated. They were divided into 2 groups: the postoperative initial peak urinary flow rate (Qmax) was less than 10 mL/sec (Group 1; n=37, TURP=11, PVP=26) and more than 10 mL/sec (Group 2; n=90, TURP=41, PVP=49). We confirmed the patients’ preoperative check lists. The check list were the international prostate symptom score (IPSS), the quality of life score, a past history of acute urinary retention (AUR), body mass index and/or pyuria, the serum prostate-specific antigen (PSA) level and the prostate volume, the prostate transitional zone volume and prostatic calcification. The initial Qmax was measured at the outpatient clinic one week after discharge. Results: The improvement rate was not significant difference between the TURP group (78.8%) and the PVP group (65.3%). The efficacy parameters were the IPSS-storage symptom score, the prostate volume, the PSA level and a past history of AUR. The IPSS-storage symptom scores of Group 1 (12.3±3.3) was higher than those of Group 2 (10.5±1.7). The prostate volume of Group 2 (42.3±16.6 g) was bigger than that of Group 1 (36.6±7.8 g). The PSA level of Group 2 (3.8±2.6 ng/mL) was higher than that of Group 1 (2.6±2.6 ng/mL). A past history of AUR in Group 1 (35.1%) was more prevalent than that of Group 2 (15.6%). Conclusions: The non-invasive factors affecting the initial Qmax after TURP or PVP were the IPSS-storage symptom score, the prostate volume and a past history of AUR. Accordingly, in patients who have a higher IPSS-storage symptom score, a smaller prostate volume and a history of AUR, there might be a detrimental effect on the initial Qmax after TURP or PVP. These factors might also be used as long-term prognostic factors.

이연법인세의 가치관련성과 정보효과에 관한 연구

최화섭 한국세무회계학회 2002 세무회계연구 Vol.10 No.-

회계(accounting)는 "정보이용자가 합리적인 판단으로 경제적 의사결정을 하는데 필요한 경제적 정보를 식별·측정 전달해 주는 과정"으로 정의된다. 재무회계(financial accounting)나 세무회계(tax accounting)역시 각각 정보시스템으로서 정보이용자에게 유용한 정보를 제공하여야 한다. 회계이익과 과세소득의 차이는 결국 기업이익에 의하여 산정된 법인세액과 과세표준에 의하여 산출한 법인세의 차이를 발생시킨다. 따라서 법인세 비용을 발생한 기간에 배분하지 않을 경우에는 기업의 기간손익을 적정하게 측정할 수 없을 뿐만 아니라 기업재무정보를 올바르게 제공할 수 없고 주주에 대한 배당금 지급도 형평성이 없다. 최근 가치평가에 있어서 이익이 갖는 문제점을 고려하여 보완할 수 있는 새로운 가치평가모형과 성과측정치들이 개발되고 있다. 대표적인 가치평가모형으로 Ohlson(1995)모형이 있으며 성과측정치로는 경제적 부가가치(EVA : economic value added)가 있다. 이러한 모형들은 기본적으로 이익정보이외에 일정시점의 지분의 장부가치로 요약되는 대차대조표 정보들을 필요로 한다. 본 논문에서는 기업의 시장가치에 영향을 미치는 변수를 이연법인세를 선정하여 당기대차대조표에 계상되어지는 이연법인세차(대), 과세효과를 발생시키는 일시적 차이에 의해 변동된 이연법인세차(대)가 기업가치에 미치는 영향을 횡단면 회귀분석을 통해 실증분석을 실시하였다. 상장기업을 대상으로 분석한 결과 이연법인세차는 통계적으로 기업가치와 유의하지 않았으나 10% 유의수준에서 기업가치에 부(-)의 영향을 미치는 것으로 나타났다.

Usefulness of the NMP22BladderChek Test for Screening and Follow-up of Bladder Cancer

최화섭,이상익,김동준,정태융 대한비뇨의학회 2010 Investigative and Clinical Urology Vol.51 No.2

Purpose: We evaluated the usefulness of the nuclear matrix protein 22 BladderChek (NMP22BC) test for the screening and follow-up of bladder cancer. Materials and Methods: From February 2006 to September 2009, we enrolled 1,070 patients who had hematuria or who were being followed up for bladder cancer. We compared the sensitivity and specificity of the NMP22BC test with those of urine cytology. Results: The sensitivity of the NMP22BC test (77.5%) was significantly higher than that of urine cytology (46.3%). The specificity of the NMP22BC test was 88.8%, compared with 97.9% for urine cytology. The sensitivity of the NMP22BC test (81.8%) in non-muscle-invasive bladder cancer was higher than that of cytology (36.4%). However, the sensitivity of the NMP22BC test and of urine cytology in invasive bladder cancer were 57.1% and 92.9%, respectively. The sensitivity of the NMP22BC test was higher for low-grade bladder cancer (83.9%) than for high-grade (62.5%), and the sensitivity of cytology was higher for high-grade bladder cancer (66.7%) than for low-grade (37.5%). Follow-up bladder cancer was detected in 262 patients. The sensitivity of the NMP22BC test in that group (72.7%) was decreased and the specificity (91.7%) was increased. The sensitivity of cytology (54.5%) in the follow-up group was increased and the specificity (95.6%) was decreased. The presence of pyuria was significantly associated with the lower specificity of the NMP22BC test. Conclusions: The greater sensitivity of the NMP22BC test may be more useful for the diagnosis of non-muscle-invasive bladder cancer and low-grade bladder cancer than for the diagnosis of invasive or high-grade bladder cancer. If the NMP22BC test is performed in the absence of pyuria, it may play a compensatory role for urine cytology. Purpose: We evaluated the usefulness of the nuclear matrix protein 22 BladderChek (NMP22BC) test for the screening and follow-up of bladder cancer. Materials and Methods: From February 2006 to September 2009, we enrolled 1,070 patients who had hematuria or who were being followed up for bladder cancer. We compared the sensitivity and specificity of the NMP22BC test with those of urine cytology. Results: The sensitivity of the NMP22BC test (77.5%) was significantly higher than that of urine cytology (46.3%). The specificity of the NMP22BC test was 88.8%, compared with 97.9% for urine cytology. The sensitivity of the NMP22BC test (81.8%) in non-muscle-invasive bladder cancer was higher than that of cytology (36.4%). However, the sensitivity of the NMP22BC test and of urine cytology in invasive bladder cancer were 57.1% and 92.9%, respectively. The sensitivity of the NMP22BC test was higher for low-grade bladder cancer (83.9%) than for high-grade (62.5%), and the sensitivity of cytology was higher for high-grade bladder cancer (66.7%) than for low-grade (37.5%). Follow-up bladder cancer was detected in 262 patients. The sensitivity of the NMP22BC test in that group (72.7%) was decreased and the specificity (91.7%) was increased. The sensitivity of cytology (54.5%) in the follow-up group was increased and the specificity (95.6%) was decreased. The presence of pyuria was significantly associated with the lower specificity of the NMP22BC test. Conclusions: The greater sensitivity of the NMP22BC test may be more useful for the diagnosis of non-muscle-invasive bladder cancer and low-grade bladder cancer than for the diagnosis of invasive or high-grade bladder cancer. If the NMP22BC test is performed in the absence of pyuria, it may play a compensatory role for urine cytology.

환경친화기업의 환경보고실태와 정보특성에 관한 연구

최화섭 한국경영컨설팅학회 2003 경영컨설팅연구 Vol.3 No.1

부가가치세법상의 면세제도에 관한 연구

최화섭 한국세무회계학회 1999 세무회계연구 Vol.6 No.1

본 연구에서는 기업 경영활동이나 개인의 경제활동에 직접적으로 영향을 미치고 있는 부가가치세법상의 면세제도에 대한 문제점을 우리나라 부가가치세법과 외국의 면세제도의 비교 연구를 통해서 나타난 문제점들을 구체적으로 제시하고 외국의 면세제도의 현황을 파악하여 비교함으로써 어떠한 방향으로 개선되는 것이 합리적인 방법인지를 모색하여 보았다. 본래 부가가치세법상의 면세제도의 근본취지는 세부담의 역진성완화. 세무행정 및 조세정책상의 공평과세실현 세수증대라는 목표를 달성하기 위해서는 어떠한 방향으로 개선되어야 하는가를 분석·파악하여 보다 체계적이면서도 효율성을 실현시킬수 있는 방안을 제시하였다. 기업사회환경의 변화 발전으로 인하여 부가가치세법상의 면세제도도 어떠한 형태로 변화해야 할 것인가를 제시함으로써 변화하는 환경에 적응하여 성장, 발전할 수 있는 과세제도상의 여러 가지 문제점들의 변화도 꾸준히 연구되어야 한다고 본다.