집합건물 회계처리기준의 개선방안에 관한 연구

김한수(Kim, Han-Soo) 한국회계정보학회 2021 재무와회계정보저널 Vol.21 No.4

[연구목적]다수의 구분소유자가 존재하는 집합건물에서 관리비를 둘러싼 분쟁이 끊이지 않아, 법무부는 2021년 2월 집합건물법 시행령 개정하였다. 이에 따라 일정 요건을 충족하는 집합건물 관리인은 복식부기회계와 발생주의회계에 따라 재무제표를 작성해야 하고, 감사인의 회계감사를 받아야 한다. 2021년 7월 법무부는 집합건물 회계처리기준을 제정하였는데, 본 연구는 동 기준을 분석해 개선방안을 제시하는 데 목적이 있다. [연구방법]연구목적을 달성하기 위해 구분소유의 공통점이 있는 집합건물과 공동주택 관련 법규와 회계처리기준을 비교․분석하였고, 관리비의 결정 주체, 주된 정보이용자와 정보이용자에게 유용한 정보를 검토하였다. [연구결과]집합건물 재무제표이용자에게 유용한 정보를 제공하기 위해 집합건물 회계처리기준의 개선방안을 제시하면 다음과 같다. 첫째, 회계처리기준에 구분소유자와 점유자를 이해관계자로 명확하게 기술해야 한다. 둘째, 공동주택 회계처리기준에서 제시한 일반원칙을 기준에 포함해야 한다. 셋째, 집합건물의 회계정보에 대한 비교가능성을 높이기 위해 회계연도를 획일적으로 규정하고, 집합건물정보시스템을 구축해 집합건물 재무제표를 비교할 수 있도록 해야 한다. 넷째, 집합건물 관리에서 발생할 수 있는 부정을 적시에 예방․적발할 수 있도록 내부통제와 관련한 통제절차를 기준에 포함해야 한다. 다섯째, 정보이용자에게 유용한 정보인 주요 보험 가입, 주요 적립금 명세, 미납관리비 연체 금액을 주석으로 기재하도록 해야 한다. 여섯째, 집합건물 특수성을 고려한 회계감사기준을 제정해야 한다. [연구의 시사점]본 연구는 정보이용자에게 더 유용한 회계정보를 제공할 수 있는 집합건물 회계처리기준의 개선방안을 제시했다는 공헌이 있다. [Purpose]Disputes over management costs in the condominium buildings have continued. Therefore, the Ministry of Justice revised the Enforcement Decree of the Act on Ownership And Management of Condominium Buildings in February 2021. Accordingly, managers of condominium buildings who meet certain requirements must prepare financial statements according to double-entry accounting and accrual accounting and undergo external audits. This study aims to analyze the standards and suggest improvement plans. [Methodology]I compared and analyzed the laws and accounting standards related to condominium buildings and multi-family housing that have a common property of division and ownership, and reviewed information suitable for the decision maker of management costs, main information users. [Findings]The results of this study are as follows. First, it is necessary to clearly describe the sectional owners and occupants as stakeholders in the accounting standards. Second, the general principles presented in the multi-family housing accounting standards should be included in the standards. Third, to increase the comparability of the accounting information of the condominium building, the fiscal year should be uniformly defined, and the condominium building information system should be established so that the financial statements of the condominium building can be compared. Fourth, control procedures related to internal control should be included in the standards to prevent and detect irregularities that may occur in condominium building management in a timely manner. Fifth, information users should be instructed to write in the footnotes relevant information such as major insurance subscriptions, major reserve details, and overdue amount of unpaid administrative expenses. Sixth, accounting audit standards should be established in consideration of the specificity of the condominium building. [Implications]This study has a contribution in that it suggests an improvement plan for the collective building accounting standards that can provide information users with more relevant accounting information.

피부화상에 의한 피부 및 간의 조직학적 변화에 관한 연구

김한수,김상수,김용권,Kim, Han-Soo,Kim, Sang-Soo,Kim, Yong-Kwon 대한물리치료과학회 2001 대한물리치료과학회지 Vol.8 No.1

In order to investigate a pathogenesis of liver damage induced by skin burn, thermal injury was induced by scald burn on entirely dorsal surface in rats (total body surface area 30%) except for inhalated injury. At 5 and 24 h after scald bum, biochemical assay and morphological changes in skin tissue, serum and liver tissue were examined. The effects of bum injury on the levels of glutathione, lipid peroxide and on the activities of oxygen free radical generating and scavenging enzymes have been determined in association with observing of histologic and ultrastructural changes, measuring the protein concentration in plasma, and counting the number of intravascular polymorphonuclear leukocytes. The activity of xanthine oxidase, an enzyme of oxygen free radical generating system. was elevated (p<0.01) in serum, but not in skin and in liver tissue. Futhermore, thermal injury decreased not only the protein concentration in plasma but also the number of leukocytes, that indicates induction of edema formation with protein exudation and inflammation by neutrophil infiltration into the internal organs. These data suggest that acute dermal scald burn injury leads to liver damage, that is related to elevation of xanthine oxidase activity in serum. Xanthine oxidase may be a key role in the pathogenesis of liver damage induced by skin burn.

몰로키아 분말을 첨가한 밀·보리 혼합 식빵의 제조 및 생리활성 평가

김한수,김영호,김애정,Kim, Han soo,Kim, Young Ho,Kim, Ae Jung 한국식품영양학회 2015 韓國食品營養學會誌 Vol.28 No.4

This study was performed to produce WBM (wheat and barley mixture) bread containing molokhia powder with quality characteristics and antioxidant activities. Analysis of the chromaticity of WBM prepared with molokhia powder showed that; the lightness and redness were decreased, but yellowness was increased. In mechanical properties, hardness, gumminess, and chewiness were significantly increased as the amount of molokhia powder was increased. However, cohesiveness was significantly decreased. In sensory evaluation, WBM bread containing 1.5% of molokhia powder (MB1.5) showed an overall high preference level. The total polyphenol content of molokhia powder EtOH extract and MB1.5 were 29.19 and 58.18 mg TAE/g, respectively. The total flavonoid contents of molokhia powder EtOH extract and MB1.5 were 20.62 mg and 33.25 mg RE/g, respectively. The radical scavenging ability ($IC_{50}$) of DPPH ($IC_{50}$) for molokhia powder EtOH extract and MB1.5 was 31.04 and $58.18{\mu}g/mL$, respectively while that of ABTS was 33.25 and $54.15{\mu}g/mL$, respectively. The ${\alpha}-glucosidase$ inhibitory effects of molokhia powder EtOH extract and MB1.5 were 494.88 and $814.88{\mu}g/mL$, respectively. MB bread containing 1.5% molokhia powder showed antioxidative effects and ${\alpha}-glucosidase$ inhibitory activity, meaning that not only molokhia but also MB1.5 bread has the potential to prevent chronic degenerative diseases such as diabetes.

가정운동 훈련프로그램이 노인의 균형증진에 미치는 영향

김한수,구봉오,김상수,Kim, Han-Soo,Goo, Bong-Oh,Kim, Sang-Soo 대한물리치료과학회 2002 대한물리치료과학회지 Vol.9 No.1

The purpose of this study was to investigate the effects of home exercise program on the improvement of balance in the elderly. Subjects were twenty members living in Daegu (10 males, 10 females), between 65 and 81 years of age. The subjects for the experimental group were participated in the home exercise program for 8 weeks, between April 2001 and June 2001. The results of this study were as follows: After the exercise program, balance ability by CTSIB in the experiment group improved with no statistical significance. On the other hand, balance ability by OLST was significantly improved in the condition with open eyes than dosed eyes. Balance ability by OLSTR was improved 37.2% (p<0.001) on the hard surface with open eyes and improved 41.1% (p<0.01) on the soft surface with open eyes. Balance ability by OLSTL improved 37.1% (p<0.001) on the hard surface with open eyes and improved 72.5% (p<0.001) on the soft surface with open eyes. Balance ability by BBT also improved 1.7% (p<0.05).

근위 상완골 골종양에서 골수강내 금속정과 골시멘트를 이용한 사지 구제술

김한수,오주한,남우동,이태연,정진영,이한구,이상훈,Kim, Han-Soo,Oh, Joo-Han,Nam, Woo-Dong,Rhie, Tae-Yon,Jeong, Jin-Young,Lee, Han-Koo,Lee, Sang-Hoon 대한근골격종양학회 2000 대한골관절종양학회지 Vol.6 No.2

목적 : 상완골 근위부의 악성 골종양에 대한 골수강내 금속정과 골시멘트를 이용한 사지 구제술을 시행한 환자에서 수술 후 기능적 결과 및 종양학적 추시 결과를 분석하고자 하였다. 대상 및 방법 : 본 연구는 1992년 8월부터 1998년 4월까지 상완골 근위부의 악성 골종양으로 수술을 받은 18례를 대상으로 하였다. 골육종이 7례, 연골육종이 3례, 재발성 거대세포종이 3례, 전이성 악성 골종양이 3례, 다발성 골수종이 1례, 악성 섬유성 조직구증이 1례였다. 평균 연령은 38세이며, 추시 기간은 평균 26개월이었고, 수술은 병소 절제후 상완골두 모양으로 성형한 골시멘트와 골수강내 정을 이용하여 관절 성형술을 시행하였다. 술후 환자의 기능 평가는 국제 사지 보존 회의(ISOLS)의 기능 평가 방법을 이용하였으며, 또한 국소 재발, 원격 전이, 합병증 및 생존 기간 등을 분석하였다. 결과 : 기능 평가 점수는 평균 21.1(70.3%)이었다. 3례에서 국소 재발이 있었고, 5례에서 원격 전이가 발생하였다. 합병증으로 1례에서는 견관절 불안정성, 1례에서는 심부 조직의 감염이 발생하였다. 현재 지속적 무병 상태 7례, 유병 생존 상태 7례이며, 4례는 원격 전이 등으로 사망하였다. 결론 : 상완골 근위부 악성 골종양에 대하여 골수강내 정과 골시멘트를 이용한 사지 구제술을 시행하여 비교적 만족할 만한 기능적 결과를 얻었다. 이 술식은 선택된 경우에 있어서 상완골 근위부 종양 치료에서 재건 방법의 하나로 고려될 수 있을 것으로 보인다. Purpose : The purpose of the current study is to evaluate the functional and oncologic results of the limb salvage surgery with intramedullary nailing and cementization in malignant bone tumors of the proximal humerus. Materials and Methods : We reviewed 18 cases of limb salvage surgery of resection and reconstruction with an intramedullary nail and cement-molded humeral head for the malignant bone tumors of the proximal humerus, which performed between August, 1992 through the April, 1998. The diagnoses included the osteosarcoma in 7 patients, chondrosarcoma in 3, the recurrent giant cell tumor in 3, metastatic tumor in 3, multiple myeloma in one patient and the one patient with malignant fibrous histiocytoma. The mean age at the time of surgery was 38 years(range, 15-73 years). The mean follow-up period was 26 months(range, 6-67 months). Results : Average functional score by ISOLS evaluation system was 21.1(70.3%). There were 3 local recurrences and 5 distant metastases. There were one case of shoulder instability and one case of deep infection. The seven patients are continuously disease free state and seven patients are alive with disease. Four patients died from the disease. Conclusion : The limb salvage surgery with intramedullary nailing and cementization in the bone tumors of the proximal humerus may be considered an option for the malignant bone tumors of the proximal humerus in selected patients.

근력강화 운동프로그램이 노인의 균형증진에 미치는 영향

김한수,김상수,이동호,Kim Han-Soo,Kim Sang-Soo,Lee Dong-Ho 대한물리치료학회 2002 대한물리치료학회지 Vol.14 No.3

The purpose of this study was to investigate the effects of strengthening exercise program on the improvement of balance in the elderly Subjects were forty members living in Daegu (20 males, 20 females), between 65 and 81 years of age. The subjects were divided into two groups; an experimental group and a control group, and each group included 10 males and 10 females. The subjects for the experimental group were participated in the strengthening exercise program for 8 weeks, between April 2001 and June 2001 The results of this study were as follows: 1. General characteristics statistically significantly affecting for CTSIB were mental status; weight, height, vision, systolic blood pressure, diastolic blood pressure, pulse rate, mental status, obesity and thigh BMD were BBT; age, weight, height, vision, blood pressure systolic, blood pressure diastolic, blood pulse rate, mental status, obesity, spine BMD and thigh BMD were for OLST. 2. After the exercise program, there was no significant difference in the balance ability between the experimental group and the control group in CTSIB. However, there was a significant difference in OLSTR on the hard (p<0.05) and soft (p<0.05) surface with open eyes condition between the experimental group and the control group. In the case of OLSTL, there was a significant difference on the hard surface with open eyes condition (p<0.05), and on the soft surface with open eyes condition (p<0.05) and closed eyes condition (p<0.05) between the experimental group and the control group. There was no significant difference in the balance ability between the experimental group and the control group in BBT.

족부 및 족관절의 악성 종양

김한수,오주한,황창주,이한구,이상훈,Kim, Han-Soo,Oh, Joo-Han,Hwang, Chang-Joo,Lee, Han-Koo,Lee, Sang-Hoon 대한족부족관절학회 2001 대한족부족관절학회지 Vol.5 No.1

Purpose: We analyzed 35 patients of malignant tumors of the foot and ankle to evaluate clinical manifestation. result of treatment and prognosis. Materials and Methods: Thirty five patients who were histologically confirmed for malignant tumors of the foot and ankle from September 1984 to May 1999 were investigated. Results: There were 16 males and 19 females. with an average age 38.3 years. Ten tumors were originated from bone and 25 from soft tissue; osteosarcoma (8) was the most common bone tumor and synovial sarcoma (8) and malignant melanoma (6) were common in soft tissue tumors. Surgical procedures included; marginal resection (2), limb salvage procedure after wide resection (5) for bone tumors, and amputation (12), wide resection (4), marginal resection (5) for soft tissue tumors. In some cases, perioperative chemotherapy and radiotherapy were given. There were 2 local recurrences and 11 metastases; 5 metastases were found at the time of initial diagnosis. Average follow-up was 3.5 years. Conclusion: We conclude that suspicion and early diagnosis are important in malignant tumors of the foot and ankle, and the resection margin must be obtained more thoroughly during surgery with perioperative adjuvant therapy, if necessary.

연부 조직 육종의 생존 및 예후 인자 분석

김한수,성상철,최인호,정진엽,조태준,김상림,정진영,한일규,이한구,이상훈,Kim, Han-Soo,Seong, Sang-Cheol,Choi, In-Ho,Chung, Chin-Youb,Cho, Tae-Joon,Kim, Sang-Rim,Jeong, Jin-Young,Han, Il-Kyu,Lee, Han-Koo,Lee, Sang-Hoon 대한근골격종양학회 1999 대한골관절종양학회지 Vol.5 No.4

The purpose of this study was to identify the independent clinicopathologic prognostic factors of soft tissue sarcoma affecting local recurrence, metastasis and survival. Retrospectively collected data from 130 patients with soft tissue sarcoma were analyzed. Patient, tumor and pathologic factors were analyzed by univariate and multivariate methods for the endpoints of local recurrence, metastasis and survival. In univariate analysis, wide surgical margin, adjuvant radiotherapy and age younger than 40 years reduced local recurrence. Tumor size larger than 5cm was related with a higher rate of metastasis. Patients with metastasis at initial presentation and with a large tumor size had a low survival rate. In multivariate analysis, adjuvant radiotherapy and young age were significantly correlated with a low local recurrence rate. In conclusion, patients with metastasis at initial presentation and a large tumor size had a reduced survival rate. Independent adverse prognostic factors for local recurrence were old age and not undergoing adjuvant therapy.

야생 돌복숭아(Prunus persica Batsch var. davidiana Max.) 추출액이 선천성 고혈압 흰쥐의 지질성분 및 혈압 저하에 미치는 영향

김한수,Kim, Han-Soo 한국생명과학회 2006 생명과학회지 Vol.16 No.7

야생 돌복숭아(Prunus persica Batsch var. davidiana Max.)의 생리활성 추출물질이 선천성 고혈압 흰쥐(SHR)의 지질대사 이상 및 고혈압 예방과 개선효과 등에 생리생화학적 효능이 있을 것으로 추정되어 Wistar 계 수컷 SHR을 사용하여, 기본식이와 물만을 급여한 대조군인 Control군과 SHR에 돌복숭아 5.0g% 추출액을 급여한 군(5g% Ex.군) 및 SHR에 돌복숭아 10.0g% 추출액을 섭취시킨 10g% Ex.군을 33일간 실험 사육하여 혈청 지질성분 및 혈압 저하 효과를 생리적 측면에서 검토하기 위하여 본 실험을 수행하였다. 혈청 중의 총 콜레스테롤 농도, 중성지방, LDL-콜레스테롤, 유리 콜레스테롤 및 동맥경화지수 등에서 돌복숭아 생리활성물질 5.0g%, 10.0g% 추출액을 섭취시킴으로서 유의적인 농도 등의 감소 효과를 보였으며, HDL-콜레스테롤 농도 및 총 콜레스테롤에 대한 HDL-콜레스테롤 비는 상승되는 것으로 나타났다. 한편, 간장 및 뇌 중의 총 콜레스테롤, 중성지방 농도는 돌복숭아 5.0g%, 10.0g% 추출액을 섭취시킨 군에서 감소되는 것으로 나타났다. 반면, 혈청 apolipoprotein(Apo) A-I, Apo A-II 농도 등은 돌복숭아 5.0g%, 10.0g% 추출액을 섭취시킨 군에서 유의적으로 증가되는 것으로 나타났다. 또한 Apo C-II, Apo C-III, Apo E 및 Apo A-I에 대한 Apo B의 농도 비는 감소되었으며, 혈압의 변화는 SHR에 돌복숭아 5.0g% 및 10.0g% 추출액을 섭취시킴으로서 혈압이 저하됨을 관찰할 수가 있었다. 돌복숭아 5.0g% 농도(5g% Ex.군)와 10.0g% 농도(10g% Ex.군)의 추출액 섭취에 따른 두 군간에 각종 지질성분과 apolipoprotein 분획 농도 및 혈압 변화의 비교는 유의적인 차이는 없었다 따라서 야생 돌복숭아 중의 생리활성물질 추출액 섭취가 선천성 고혈압 흰쥐에 대한 혈청 지질개선 및 심장순환기계 질환, 고혈압의 예방과 치료개선에 효과가 있을 것으로 생각된다. The purpose of this study was to observe the effects of the feeding physiological activity substance in feral peach(Prunus Persica Batsch var. davidiana Max.) extract intake on the improvement of the lipid compositions, apolipoprotein and blood pressure level in spontaneously hypertensive rats(SHR, Wistar strain, male) fed the experimental diets for 33 days. Concentrations of total cholesterol, triglyceride(TG), LDL-cholesterol, free cholesterol and atherosclerotic index in serum were significantly lower in the feral peach extract intake groups[groups 5g% Ex.(basal diet+feral peach 5.0g% extract), 10g% Ex.(basal diet+feral peach 10.0g% extract)] than those in the group Control(basal diet+water). In the ratio of HDL-cholesterol concentration to total cholesterol and HDL-cholesterol concentration, feral peach 5.0g%, 10.0g% extract intake groups(group 5g% Ex. and 10g% Ex.) were higher percentage than in the group Control. However, concentrations of total cholesterol and TC in liver and brain were significantly lower in the groups 5g% Ex. and 10g% Ex. than those in the group Control. But the concentrations of apolipoprotein (Apo) A-I and Apo A-II in serum were significantly higher in the feral peach 5.0g% and 10.0g% extract intake groups(5g% Ex. and 10g% Ex.) than in the control group. However, concentrations of Apo C-II, Apo C-III, Apo E and ratio of Apo B to Apo A-I in serum were fairly reduced in the groups 5g% Ex. and 10g% Ex. than in the control group. The levels of systolic and diastolic blood pressure were significantly lower in feral peach 5g% Ex. and 10g% Ex. groups than control group. However, no significance was found in the effect of among the groups(groups 5g% Ex. and 10g% Ex.). From these results, physiological activity substance in feral peach(Prunus persica Batsch var. davidiana Max.) extracts were effective on the improvement of the lipid compositions and cardiovascular heart disease, hypertension in spontaneously hypertensive rats. And particularly, feral peach extracts were more effective as a therapeutic regimen for the control of blood pressure in hypertension.

P-M 상관곡선을 이용한 철근콘크리트 기둥의 폭발 저항 성능 평가

김한수,이재용,Kim, Han-Soo,Lee, Jae-Yong 대한건축학회 2011 대한건축학회논문집 Vol.27 No.10

The alternative load path method based on a column removal scenario has been commonly used to protect building structures from being progressively collapsed due to probable blast loading. However, the method is not appropriate for predicting the progressive collapse when a column still has load-bearing capacity remained after blast. So, the method must be modified to evaluate the capacity of blast resistance. When we evaluate the blast resistance performance of a column, initial bending moment as well as axial force should be considered. That is because the column in a tall building are subjected to eccentric axial force and the initial stress conditions significantly affect the structural behavior of the columns during blast. In this paper, the blast resistance performance of RC columns was evaluated by using the proposed method. The results showed that the blast resistance performance of RC columns according to the various initial stress conditions could be related to the P-M interaction diagram of the columns.