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      • KCI등재

        AM50-0.3 wt%CaO 합금의 미세조직과 상·고온 기계적 특성

        조은호,전중환,김영직,Cho, Eun-Ho,Jun, Joong-Hwan,Kim, Young-Jik 한국재료학회 2012 한국재료학회지 Vol.22 No.10

        The present study is intended to comparatively investigate the changes in microstructure and tensile properties at room and elevated temperatures in commercial AM50(Mg-5%Al-0.3%Mn) and 0.3 wt%CaO added ECO-AM50 alloys produced by permanent mould casting. The typical microstructure of AM50 alloy was distinctively characterized using two intermetallic compounds, ${\beta}(Mg_{17}Al_{12})$ and $Al_8Mn_5$, along with ${\alpha}$-(Mg) matrix in an as-cast state. The addition of a small amount of CaO played a role in reducing dendrite cell size and quantity of the ${\beta}$ phase in the AM50 alloy. It is interesting to note that the added CaO introduced a small amount of $Al_2Ca$ adjacent to the ${\beta}$ compounds, and that inhomogeneous enrichment of elemental Ca was observed within the ${\beta}$ phase. The ECO-AM50 alloy showed higher hardness and better YS and UTS at room temperature than did the AM50 alloy, which characteristics can be mainly ascribed to the finer-grained microstructure that originated from the CaO addition. At $175^{\circ}C$, higher levels of YS and UTS and higher elongation were obtained for the ECO-AM50 alloy, demonstrating that even 0.3 wt%CaO addition can be beneficial in promoting the heat resistance of the AM50 alloy. The combinational contributions of enhanced thermal stability of the Ca-containing ${\beta}$ phase and the introduction of a stable $Al_2Ca$ phase with high melting point are thought to be responsible for the improvement of the high temperature tensile properties in the ECO-AM50 alloy.

      • KCI등재후보

        시호(柴胡)와 지골피(地骨皮) 합제(合劑)가 강제수영부하실험에서 HPA Axis와 카테콜라민 시스템에 미치는 영향

        조은호,이태희,Cho, Eun-Ho,Lee, Tae-Hee 대한한의학방제학회 2011 大韓韓醫學方劑學會誌 Vol.19 No.1

        Objectives : The effects of Extraction after Mixture of Bupleuri Radix and Lycii Radicis Cortex on the change of the HPA-Axis system and the Catecholamic system was investigated. Methods : After performing the Forced Swimming Test(FST), the expressions of corticotropin releasing factor(CRF), c-Fos in the paraventricular nucleus(PVN), and tyrosine hydroxylase(TH) in the ventral tegmental area(VTA) and locus coeruleus(LC) were measured by immunohistochemical method. Results : The duration of immobility in FST was significantly decreased in A 100(Extraction after Mixture of Bupleuri Radix and Lycii Radicis Cortex, 100mg/kg) and A 400(Extraction after Mixture of Bupleuri Radix and Lycii Radicis Cortex, 400mg/kg)(p<0.001). The expression of CRF in the PVN was shown the tendency to reduce in A100 and A400. The expression of c-Fos in the PVN was shown the tendency to reduce in A100 and A400. The expression of TH in the VTA was shown the tendency to reduce mildly in A100 and A400. The expression of TH in the LC was significantly reduced in A400(p<0.001). And the dose dependent reduction tendency was shown, respectively. Conclusions : According to the results above mentioned, the immobility, c-Fos and CRF expression was reduced at lower dose and was increased at higher dose. Therefore there is contradictory effects on the HPA Axis system in accordance with the dose. But in the effects on the catecholaminergic system, it significantly reduced the expression of TH in the LC. It was validated that the effect on the catecholaminergic system was ruled by Bupleuri Radix rather than Lycii Radicis Cortex via mainly the noradernergic system.

      • KCI등재후보

        갑상선 결절에 동반된 퇴행성 낭종의 재발과 낭액내 VEGF의 관련성

        조은호,박희붕,김현만<SUP>1<.SUP>,이관우<SUP>1<.SUP>,정윤석<SUP>1<.SUP>,소의영,Eun Ho Cho,M.D.,Hee Boong Park,K.D.,Hyun Man Kim,M.D.<SUP>1<.SUP>,Kwan Woo Lee,M.D.<SUP>1<.SUP>,Yun Suk Jung,M.D.<SUP>1<.SUP> and Euy Young 대한갑상선-내분비외과학회 2002 The Koreran journal of Endocrine Surgery Vol.2 No.1

        Purpose: VEGF, a potent angiogenic factor, increases vascular permeability and induces the fluid accumulation in the peritoneal and pleural cavities. This study is designed to know whether the VEGF concentration are associated with the formation of cystic fluid of thyroid nodules and the results of treatment. Methods: To know whether thyroid follicular cells produce VEGF, we measured the VEGF concentration in the conditioned medium after primary culture of the normal thyroid follicular cells (NT 1.0). Thirty seven patients, who had visited Ajou University Medical Center, were divided into two groups; group A (n=19) is patients whose cystic nodules disappeared completely with 1 or 2 times fine needle aspirations. In Group B (n=18), the cystic nodules recurred rapidly and required aspiration more than 3 times. Clinical records of patients were analyzed and compared with TSH and VEGF levels in cystic fluids. Results: The VEGF concentration in basal conditioned medium were 8.2⁑1.2 ng/ml in NT 1.0 and 8.2⁑0.6 ng/ml in thyroid cancer cell line (FTC-133). NT 1.0 was not affected by TSH stimulation. Mean concentration of TSH of all cystic fluids was 4.36μIU/ml (0.13∼21.7) and there was no difference between 2 groups. Mean concentration of VEGF of all cystic fluids was 140.7 ng/ml (11.1∼688.8). The VEGF concentration (287.9⁑289.6 ng/ml) in group B was significantly higher than that (104.2⁑97.1 ng/ml) in group A (P<0.05). Conclusion: This study suggests that thyroid follicular cells produce and secrete VEGF, and VEGF is related with the accumulation of cystic fluid in degenerative cysts of thyroid. Cysts with high VEGF concentration promote rapid reaccumulation of the cystic fluid and possibly necessitate operation in selected patients. (Korean J Endocrine Surg 2002;2:25- 30)

      • KCI등재
      • KCI등재
      • 경도 지적장애집단과 정상아동집단의 이야기 쓰기능력

        조은호(Cho, Eun-Ho),최예린(Choi, Yaelin) 한국통합치료학회 2010 통합치료연구 Vol.2 No.2

        본 연구는 표현어휘수준이 6~8세에 해당하는 경도 지적장애집단의 이야기 쓰기능력을 알아보기 위해 표현어휘수준을 맞춘 일반아동집단과 비교하였다. 두 집단의 표현어휘수준을 통제하기 위하여 아동용 한국판 보스톤이름대기검사를 실시하였고 글자없는 그림책 「Frog, Where are you?」(Mercer Mayer, 1969)을 통해 두 집단의 이야기 쓰기능력을 살펴보았다. 경도 지적장애집단과 일반아동집단의 이야기 쓰기에 나타난 이야기 구성 능력을 알아보기 위해 이야기 문법 총점과 하위점수의 차이를 분석 하였고, 언어적 특성을 위해 형태소로 본 평균절길이(MLC-m), 어휘다양도, 철자오류유형을 분석하였다. 연구 결과 두 집단 간의 이야기 쓰기 과제에서 나타난 이야기 문법 총점은 경도 지적장애집단이 일반아동집단보다 유의하게 낮은 결과를 보였으나 이야기 문법 하위범주에서는 배경과 내적반응에서만 유의한 차이가 있었다. 또한 두 집단 간의 평균절길이(MLC-m)는 유의한 차이가 없었으나 어휘다양도 에서는 경도 지적장애집단이 일반아동집단보다 유의하게 낮은 결과를 나타냈다. 철자오류의 총점과 각 유형에서는 두 집단 간의 유의한 차이는 나타나지 않았는데, 이는 두 집단 간의 생활연령 차이로 인한 결과라고 볼 수 있다. 이러한 결과는 경도 지적장애집단은 이야기를 구사하여 쓸 수 있지만 이야기를 조직적으로 구성하여 다양한 어휘로 표현하는 것에는 어려움이 있음을 보여준다. The purpose of this study is to inquire the narrative writing abilities of the mild intellectual disabilities group in the language age of 6-8 by comparing this group to the normal children group in the same language age. To evaluate the ability to construct a story, I analyzed the differences between total score of the story grammar and row ranking score, and to investigate linguistic characteristics, mean length of C-unit by morphemes(MLC-m), type-token ratio(TTR), finally types of spelling errors. As a result, the mild intellectual disabilities group obtained significantly lower score than the normal children group did in the total score of the story grammar in the narrative writing task, but, in the case of subcategory of story grammar, there were significant differences only in the background and inner responses. Also, there were no significant differences in the MLC-m between two groups, but the mild intellectual disabilities group showed significantly lower scores in the TTR. The significant differences between two groups were hardly seen in the total score and types of spelling error, and this is because the two groups have different chronological ages. All of these results show that the mild intellectual disabilities group is able to tell a story, but finds it difficult to construct a story organizationally and to express it in various vocabularies.

      • KCI등재

        Dell의 공시위반 및 회계부정에 관한 사례연구

        전성빈(Sung Bin Chun),조은호(Eun Ho Cho) 한국경영학회 2012 Korea Business Review Vol.16 No.2

        2010년 7월 22일 델(Dell Inc.)은 공시 및 회계 위반으로 미국 증권거래위원회(SEC)가 부과한 1억 달러의 벌 금을 납부하기로 합의했다. SEC에 의하면, 델은 FY2003년 1분기부터 FY2007년 1분기까지 인텔(Intel Corp.) 로부터 받은 거액의 리베이트를 이용하여 영업이익을 조정했다는 내용을 공시하지 않거나 허위공시 하여 증권거래법 을 위반하였고, FY2002년부터 FY2005년까지 구조조정충당금 등의 비축충당금(cookie jar reserves)을 이용하여 부적절한 회계처리를 함으로써 회계기준을 위반했다. 즉 델은 리베이트를 매출원가에 반영하여 적절하게 회계처리를 했지만, 리베이트 금액 및 그 본질에 대해 적절히 공시하지 않아 공시위반을 하였다. 또한 현재의 이익을 과소 계상 하기 위해 과도한 비축충당금을 설정한 후, 미래의 이익을 과대 계상하기 위해 동 충당금을 사용하는 부적절한 이익 유연화의 회계처리로 인해 회계기준을 위반했다. 델이 관련 법규를 위반한 주된 사유는 재무분석가의 이익 예측치를 무리하게 달성하고자 하는 경영진의 욕구와 이를 견제할 수 없는 취약한 내부통제시스템 때문이었다. 이에 SEC는 투자자 보호를 위해 공시위반과 부적절한 회계처리에 강한 제재를 가함으로써 자본시장에 경고를 보냈다. 본 사례는 기업 주요 정보의 적극적인 공시의 중요성을 보여줄 뿐 아니라, 이익의 감소를 초래하는 비축충당금 설 정 관행에 대해서는 비교적 관대했던 규제기관의 인식 변화를 강조함으로써 경영진과 감사인에게 시사하는 바가 크 다. 2011년부터 우리나라의 상장기업에 적용을 시작한 국제회계기준이 원칙주의에 입각하여 공시와 회계 투명성을 더욱 강조한다는 점에서 본 사례를 살펴보는 것은 의미가 있다. The Securities and Exchange Commission charged Dell Inc. with failing to disclose material information and using fraudulent accounting on July 22, 2010, thus violating securities law and generally accepted accounting principles. Dell agreed to pay $100 million penalty to settle the SEC`s charges. From Q1FY2003 to Q1FY2007, the rebate that Dell received from Intel Corporation allowed it to adjust its operating income to meet the analysts` earnings consensus. Dell did not disclose these adjustments or misrepresented material information regarding the nature of rebates. And from FY2002 to FY2005, the company used improper accounting by maintaining a series of cookie jar reserves such as restructuring charges to cover shortfalls in operating results in the following periods. Dell`s deficient internal control systems allowed the company to engage in improper accounting and disclosure practice. This case emphasizes the importance of full disclosure and the risk of improper income smoothing using cookie jar reserves. It is meaningful to examine Dell`s disclosure and accounting violation case since Korean listed companies were required to apply K-IFRS that demands more disclosure and accounting transparency based upon principle-based approach rather than rule-based approach.

      • KCI등재

        공시정보와 사적정보에 대한 재무분석가의 인식과 이용행태

        전성빈 ( Sung Bin Chun ),이아영 ( A Young Lee ),김명인 ( Myung In Kim ),김성혜 ( Sung Hye Kim ),조은호 ( Eun Ho Cho ) 한국회계학회 2013 회계저널 Vol.22 No.3

        This study examines the perception and usage behavior of financial analysts on public and private information. Most prior empirical studies investigated capabilities of financial analysts to forecast earnings and factors affecting analysts` earnings forecasts by using archival database of analysts` earnings forecasts. And a few prior survey studies also attempted to account for the above mentioned research questions. While the type of research based on large-sample archival analysis ensures statistical power and cross-sectional variation, it has a limitation on directly identifying the perception of analysts on information in the process of producing their earnings forecasts. By using survey method, this study investigates how analysts perceive and evaluate the public and private information and what specific information they mostly use in formulating their earnings forecasts. The survey data was collected from 185 financial analysts working in 15 securities brokerages as of Feb. 2012. The major results are as follows. First, while financial analysts highly evaluate the reliability of current disclosure system, they do not have a high opinion of the disclosure system in terms of timeliness and full disclosure. Second, they partly rely on private information in formulating their earning forecasts to compensate for the lack of timeliness and full disclosure of public information. A significantly positive relationship is also observed between analysts` career and the extent of usage of private information. Lastly, they consider income statement, statement of cash flow, operating income, sales revenue, price earnings ratio, and return on equity as important information among public information when analyzing a company. Dealing with the perception and usage behavior of financial analysts on public and private information for the first time, this study contributes to the existing literature on analysts` earnings forecasts by collecting and analysing relatively large and extensive survey data. This study sheds some light on how analysts evaluate current disclosure system, how they perceive and evaluate the public and private information in terms of reliability, timeliness, and full disclosure and what specific information they consider important in the set of public and private information. Specifically, the survey results of analysts` perception and usage behavior on private information can provide a meaningful implication for future research. The results of this study have important implications to regulatory authorities, academic community, and business world by providing the perception and usage behavior of analysts on information who are one of the most important user groups of financial information under current disclosure system.

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