성장을 보인 뇌기저동맥 분기부 뇌동맥류

허동화,조성민,황 금,허 철 대한신경외과학회 2002 Journal of Korean neurosurgical society Vol.32 No.1

Phospholipids from Bombycis corpus and Their Neurotrophic Effects

권학철,정연,조세연,조옥련,양민철,이성옥,허진영,김선유,양종범,이강노 대한약학회 2003 Archives of Pharmacal Research Vol.26 No.6

Three phospholipids (4-6) and three aromatic amines (1-3) were obtained from the methanol extract of Bombycis corpus. Based on spectral data, their structures have been elucidated as nicotiamide (1), cytidine (2), adenine (3), 1-O-(9 Z-octadecenoyl)-2-O-(8 Z,11 Z-octadecadienoyl)- sn-glycero-3-phosphorylcholine (4), 1,2-di-O-hexadecanoyl- sn-glycero-3-phosphorylcholine (5) and 1,2-di-O-9 Z-octadecenoyl- sn-glycero-3-phosphorylcholine (6). We examined the effects of compounds on synthesis of NGF in cultured astrocytes. By RT-PCR analysis, expresison of NGF mRNA in astrocytes cultured in serum-starvation increased after the addition of phospholipid (10 mM). The NGF content in the culture medium was significantly increased by compound 5, compared with the control value. These results suggest that three phospholipid compounds isolated from the methanol extract of Bombycis corpus may exert neurotrophic effects by stimulation of NGF synthesis in astrocytes.

경피적 내시경 위루형성술 카테터 복부 관통 가이드 부품의 금형 설계 및 사출품 형상 개선에 관한 연구

송민철(M. C. Song),고승현(S. H. Ko),허명상(M. S. Huh),송동진(D. J. Song),신연호(Y. H. Shin),나경석(K. S. Na),양순철(S. C. Yang) 한국생산제조학회 2023 한국생산제조시스템학회 학술발표대회 논문집 Vol.2023 No.12

인공각막 제작을 위한 상/하 코어 초정밀가공 및 성능에 관한 연구

허명상(M. S. Huh),양순철(S. C. Yang),김동국(D. K. Kim),김재원(J.W. Kim) 한국정밀공학회 2016 한국정밀공학회 학술발표대회 논문집 Vol.2016 No.5월

ABC테크 회계부정에 관한 사례연구

허진숙 ( Jin Suk Heo ),정경철 ( Kyoung Chol Jung ),마희영 ( Hee Young Ma ) 한국회계학회 2015 회계저널 Vol.24 No.4

1999년 상장된 차량용 고장진단기 제조업체인 ABC테크는 2003년부터 2007년까지의 사업보고서와 재무제표에 대한 금융감독원 감리를 받았다. 그 결과 2008년에 매출채권 과대계상 및 대손충당금 과소계상으로 감리지적을 받고, 과징금과 감사인 지정 2년, 담당임원 해고 및 전·현직 대표이사의 검찰통보조치가 부과되었다. 본 사례에서는 비재무정보와 재무정보의 분석을 통하여 외부정보이용자들이 ABC테크의 부실징후를 사전에 예측할 수 있는지 알아보고자 한다. 이를 위해 신문기사, 사업보고서 등으로부터 회사의 영업환경을 분석하고, 최대주주나 이사의 변경 내역, 특수관계자 간 거래, 법률 위반사항, 내부회계관리제도 검토의견 등을 통해 경영환경의 취약점 및 지배구조의 문제점을 파악한다. 감리기간 전·후를 포함하여 장기간의 재무제표 분석과 재무비율분석으로 경영성과의 추세를 살펴보는 것과 함께, 감사보수와 감사시간, 감사의견, 계속감사기간, 비감사서비스제공 여부 등으로 대략적인 감사품질을 분석하여 회사의 분식위험을 평가한다. 마지막으로 감사인이 입증감사에 이를 충분히 활용하였는지 분석함으로써 감사절차의 문제점을 파악한다. This paper explores an accounting fraud case of ABC Tech. Its frauds were mainly related with overreporting accounts receivables and booking unreasonable accounting estimate for allowance for bad debt. Although these fraud techniques are typical and well known to the auditors, theses fraud schemes were successful for several years. Thus, we investigate how accounting information was manipulated by the company and why these frauds were not discovered through regular internal and external audit procedures. And we discuss whether outside investors could detect these fraudulent manipulation in advance. ABC Tech is a car diagnostic scanner company established in 1990. Its business was successful along with booming of high tech cars with expensive and complex electronic systems and they went public in 1999. But its new multimedia business failure in 2001 made the company hard to maintain the minimum requirement to remain listed. After all, the company manipulated financial statements under financial pressure. First, they report fictitious accounts receivables after receiving money from the customer to inflate its receivables. Second, the company understated the allowance for doubtful accounts to decrease expenses. In 2008, FSS(Financial Supervisory Service)``s inspection revealed that financial statements were manipulated by the company. In this paper, we analyse this fraud case from various points of view. As various information such as financial information, management information and important business environment change etc, is freely available to the public via DART system(Korea``s equivalent to EDGAR), we conduct detailed examinations of the company``s accounting information and business environment analysis. First, we explain the accounting fraud schemes and calculate its effects on financial statements. We also suggest adjusting journal entries and correct financial statements. This procedures reveal the company``s intention to meet the listing requirement. Thus this analysis shows the whole picture of fraud structure and financial consequence of the financial manipulation. Second, the company``s disclosures are thoroughly examined. Especially non-financial disclosures are investigated. They showed typical warning signs that the company might be fraudulent. The company reported unusual related party disclosures and invested in the companies which are not related with their business. And the CEO and CFO were changed without reasonable explanation. They conducted small amount of seasoned public offerings frequently which showed the lack of cash flows. Third, we conduct basic financial ratio analysis. The profitability, solvency, liquidity and stability of the firm are investigated. This procedure shows that the company``s business was getting worse in profitability and solvency. And we find that accounts receivables turn over ratio was dropped sharply. This implies that there might be a problem in the timely collection of accounts receivables. Fourth, we investigate auditors`` audit procedures were reasonable. We obtain a FSS investigation report about the audit firm``s audit procedures related with the company``s fraud. This report shows that auditor``s procedures were not enough to find out the company``s fraud. We also compare the audit hour and audit fee of the company with the average figures of matched firms. As a result, the company``s audit fee was higher than the average but the audit hour was lower than the average. Based on these findings, we try to show how accounting information is useful for investors to detect signs of insolvency in the firm. Especially, accounting information users need to know the limitations of audited reports and financial statements. We believe that this case provides a good example to learn how the accounting fraud works and how to find it.

고혈압·당뇨가 있는 만성질환자들의 운동 참여가 건강지표, 신체구성 및 체력수준에 미치는 영향

이중철(Jung-Chul Lee),허안식(An-Sik Heo),조지훈(Jo Ji-Hoon) 한국발육발달학회 2017 한국발육발달학회지 Vol.25 No.4

This study approach the social problems of hypertension, diabetes and lack of physical activity as a regular exercise. [PURPOSE] The purpose of this study was to improvement the change of fitness level test and body composition and health index in 12-weeks physical activity program with diabetes and hypertension patient. [METHODS] The 360 elderly people with hypertension and diabetes were divided into two groups, male and female. One male group(n=121) and the female group(n=239) had physical activity program 2 days per week. The measurement method was body composition, blood analysis, blood pressure, physical fitness test. Physical fitness tests measured muscle strength, muscle endurance, flexibility, agility, and balance. [RESULTS] The results of inspection were as following; ① body composition was significant different between pre-post(p<.05). ② blood test was significant different between pre-post(p<.05). ③ blood pressure was significant different between pre-post(p<.05). ④ fitness test was significant different between pre-post(p<.05). [CONCLSION] As a conclusion, the regular physical activity program might enhance not only body composition and blood test and blood pressure and fitness test. when this data were combined, physical activity program was significant reduction in the Hba1c and blood pressure. According to this study, regular physical activity can be an effective way to care chronic diseases and to live a healthy life.

12주간의 농어촌 건강증진 운동프로그램 참여가 노인여성의 SFT와 EQ-5D에 미치는 영향

이중철,허안식,주성범 한국스포츠학회 2020 한국스포츠학회지 Vol.18 No.4

본 연구의 목적은 12주간의 농어촌 건강증진 운동프로그램 참여가 노인여성의 SFT와 EQ-5D에 미치는 영향에 대해 분석하여 농어촌 건강증진 운동프로그램의 효과성을 검증하는 것이다. 이를 위해 3개 보건진료소에서 각각 실험군과 대조군을 각각 34명과 17명씩 모집하였으며 2개 진료소는 농어촌 건강증진 운동프로그램을 운영하고 1개 진료소는 통제 군으로 사전사후검사만 실시하였다. 12주간의 농어촌 건강증진 운동프로그램은 스트레칭, 걷기운동 및 근저항 운동으로 구성하여 12주간 적용하였으며, 측정항목으로는 SFT와 EQ-5D로 하였다. 이에 따른 연구결과는 다음과 같다. 실험군의 SFT 항목인 의자에서 일어섰다 앉기, 2분 제자리 걷기 및 의자앉아 앞으로 굽히기와 EQ-5D에서 사전에 비해 사후에 유의한 차이가 나타났다. 이러한 결과를 볼 때, 농어촌 건강증진 운동프로그램은 하지 근력, 근지구력, 하지 유연성, 삶의 질이 긍정적인 영향을 미친다는 것을 알 수 있었다. 이러한 연구결과에 기반하여 상지 근력, 상지 유연성 등 보다 다양한 효과를 나타낼 수 있도록 농어촌 건강증진 운동프로그램으로 발전이 필요할 것으로 생각된다. The purpose of this study was to analyzing the effect of participation in the rural health promotion exercise program for 12 week on SFT and EQ-5D index. Three public health center 51 people each, and only two public health center operated rural health promotion exercise and one public health center only measures SFT and EQ-5D index. The rural health promotion exercise program consisted of stretching, walking exercise, and muscle resistance exercise and the effects on SFT and EQ-5D index were evaluated. The research results are as follows. The experimental group significantly increased standing and sitting in a chair, walking in place for 2 minutes, sitting and bending forward and EQ-5D index. These results it was found that the exercise program operated by the rural health promotion center has a positive effect on lower extremity muscle strength, muscular endurance, lower extremity flexibility, and quality of life. Based on these research results, it is thought that it is necessary to develop into an rural health promotion exercise program for the elderly to exhibit more diverse effects such as upper limb muscle strength and upper limb flexibility.

안정 시 심박수와 이상지질혈증 및 당뇨병과의 관련성

허안식,이중철,김맹규 대한임상건강증진학회 2021 Korean Journal of Health Promotion Vol.21 No.4

Background: As a risk factor for diabetes, there are many evidences for physical characteristics and lifestyle habits. There are studies showing that resting heart rate is also related, but evidence is still lacking. Therefore, this study attempted to determine the effect of resting heart rate on diabetes. Methods: The subject of this study was analyzed with 6,622 people who had fasting blood glucose test data out of a total of 7,993 people who participated in the 7th National Health and Nutrition Survey. Fasting blood glucose above 126 mg/dL was defined as a diabetic group and a multiple logistic regression analysis was used. General characteristics, lifestyle and blood chemistry test results were adjusted to investigate the association with diabetes according to the resting heart rate level in the subjects. Results: The risk of diabetes according to the resting heart rate level was 1.434 times in the 2nd quartile, 1.714 times in the 3rd and 1.785 times in the 4th, compared to the 1st quartile. In model 4, except for the 2nd, which was not significant the analysis with all related variables adjusted for the risk rate in the 3rd and 4th order showed that the risk rate increased to 2.364 times and 3.477 times, respectively as the resting heart rate increased. Conclusions: This study shows that high resting heart rate is associated with increased diabetes, and suggests that high heart rate, along with other known risk factors, may be a useful tool in predicting diabetes risk 연구배경: 당뇨병의 위험요인으로 거론되는 요인 중 높은안정 시 심박수와 관련성을 분석해 안정 시 심박수가 당뇨병에 미치는 영향을 파악하고자 하였다. 방법: 본 연구의 대상은 제7기 3차년도(2018) 국민건강영양조사에 참여한 사람 중 공복혈당 검사 자료가 있는 6,622명을 대상으로 분석을 하였다. 공복혈당은 126 mg/dL 이상일때 당뇨병군으로 정의하고 다중 로지스틱회귀분석을 이용하여 일반적 특성, 생활습관, 혈액 화학적 검사 결과를 보정하여 안정 시 심박수 수준에 따른 당뇨병과의 관련성을 알아보았다. 결과: 안정 시 심박수 수준에 따른 교차비는 2nd에서는1.434배, 3rd에서는 1.714배, 4th에서는 1.785배로 안정 시심박수가 증가함에 따라 당뇨병 발생률이 증가하였으며, 다른 관련 변수들을 모두 통제한 상태에서 분석된 model 4에서도 통계적으로 유의하지 않았던 2nd를 제외한 3rd, 4th에서 발생할 확률은 각각 2.364배, 3.477배로 안정 시 심박수가증가함에 따라 발생률이 증가하는 것으로 나타났다. 결론: 높은 안정 시 심박수는 당뇨병 증가와 관련이 있음을 보여주며, 당뇨병 위험을 예측하는 데 유용한 도구가 될수 있음을 시사한다

악성 림프종 환자에서 발생한 다형홍반

여운철,조광현,이유신,허대석,이승철 ( Un Cheol Yeo,Kwang Hyun Cho,Yoo Shin Lee,Dae Seog Heo,Seung Chul Lee ) 대한피부과학회 1990 대한피부과학회지 Vol.28 No.5

A Case of Erythema Multiforme A ssociated with Malignant Lymphoma Un Cheol Yeo, M.D., Kwang Hyun Cho, M.D., Yoo Shin Lee, M.D., Dae Seog Heo*, M.D., Seoung Chul Lee**, M.D Department of Dermatology and Internal Medicine*, College of Medicine, Seoul National University, Seoul, Korea, Department of Dermatology**, College of Medicine, Inha University, Kyung Gi Do, Korea We report a case of erythema multiforme associated with malignant lymphoma. Fifty-six-year-old male patient visited our clinic complaining generalized skin lesions which were compatible with erythema multiforme clinically and histopathologically. The skin lesions were treatment-resistant, recurrent and persistent for 3 years. In consideration of old age, atypical features of erythema multiforme and no other demonstrable etiology of erythema multiforme, we studied for internal malignancy. Malignant lymphoma at the duodenum was revealed by UGI series, abdominal CT, and endoscopic biopsy. After chemotherapy, the tumor mass and active skin lesions were cleared simultaneously. Erythema multiforme may be regarded as one of the paraneoplastic syndromes.

측두하악관절에 발생한 염증성 활액낭

조명철,허종기,홍순원,김진태,전국진,김형곤,Cho, Myung-Chul,Huh, Jong-Ki,Hong, Soon-Won,Kim, Jin-Tae,Jeon, Kug-Jin,Kim, Hyung-Gon 대한악안면성형재건외과학회 2008 Maxillofacial Plastic Reconstructive Surgery Vol.30 No.3

활액낭은 측두하악관절에 매우 드물게 나타나는 질환으로 본 증례는 개구제한을 주소로 내원하여 측두하악관절장애로 의심하고 자기공명 영상검사를 시행하였다. T2강조영상에서 좌측 측두하악관절강내에 다량의 활액이 관찰되었으나 전형적인 활액막 연골종증과 달리 상하관절강내의 활액이 격벽에 의해 분리되어 있었으며 수술시 낭성 병변이 관찰되었다. 조직학적으로 낭주위가 활액세포로 이장되어 있는 진성낭이었으며 낭벽내에 신생혈관 및 염증세포의 침윤이 관찰되어 염증성 활액낭으로 최종 진단하였다. 이 증례는 특징적인 자기공명영상소견을 나타내었지만 타 질환과 감별에 많은 어려움이 있었다. 치료는 병소의 적출을 시행하였으며 추적관찰기간 동안 재발은 보이지 않았다. Temporomandibular joint cysts usually occur between the second and fourth decade of life. There is a female predominance to male of approximately 3 to 1. The patients complain of swelling, pain and sometimes decreased mouth opening. Synovial cysts of the temporomandibular joint seem to develop by an increase of intraarticular pressure due to trauma or inflammation which causes capsular herniation. However, if inflammatory synovial cysts develop by an increase of synovial fluid into inflammation tissue in the capsule without capsular herniation, a differential diagnosis should include synovial chondromatosis and synovitis. This is a case report of a synovial cyst developed in a capsule of the temporomandibular joint.