약년기에 발생한 원발성 간암

이준상(Joon Sang Lee),김두형(Du Hyeong Kim),이형룡(Hyeong Yong Lee),조강일(Kang Il Jo),박성수(Seong Soo Park) 대한소화기학회 1990 대한소화기학회지 Vol.22 No.4

Primary hepatocellulsr carcinoma was observed in a 16-year-old female patient associated with chronic HBV infection. No clinically apparent other chronic liver disease, no exposed history of chemical eareinogen preceded the carcinoma and no signs of cirrhosis were detectable in the neoplas- tic liver. Hepatitis B surface antigen, hepatitis B e antigen and antibody to hepatitis R care antigen were found to be positive in patient and her sisters serum. Hepatitis B surface antigen was positive in mothers serum indicating vertical tranamission. Microscopic tissue examination revealed a well encapsulated mass of hepatocellular carcinoma of trabecular, pseudoglandular and nest pattern without cirrhosis in remaining liver tissue. The present case may be valuable for HBV infection in developes into hepatocellular carcinoma fmm vertieal transmission in our country.

LNG FPSO 액화공정 사이클의 최적 설계

이준채(Joon-Chae Lee),구남국(Namkuk Ku),황지현(Jihyun Hwang),노명일(Myung-Il Roh),이규열(Kyu-Yeul Lee) (사)한국CDE학회 2012 한국 CAD/CAM 학회 학술발표회 논문집 Vol.2012 No.2

LNG FPSO(Liquefied Natural Gas-Floating, Production, Storage and Offloading )에서 액화 공정 시스템(Liquefaction Process System)은 천연가스를 부피가 1/600 인 액체 상태로 액화시키며, LNG FPSO 의 Topside Process System 건조 비용의 70%를 차지하고 있는 핵심 공정이다. 이러한 액화 공정 시스템의 Cycle 을 구성하는 주요장비에는 Compressor, Condenser, Expansion valve, Evaporator, Phase Separator, Common Header 그리고 Tee 가 있으며, 이들을 조합함에 따라 다양한 종류의 액화 Cycle 이 구성된다. 본 논문에서는 이러한 다양한 종류의 액화 Cycle 을 표현할 수 있는 Generic Model 을 제안하였고, LNG FPSO 의 Offshore Application 을 위하여 Generic Model 로부터 도출된 하나의 액화 Cycle 에 대하여 Compressor 에 공급되는 소요 동력을 최소로 하는 최적화된 액화 사이클을 설계하였다. 이를 LNG FPSO 에 적용 검토 중인 Dual Mixed Refrigerant(DMR) Cycle 과 비교 하였으며, 그 결과 본 논문에서 제안한 액화 Cycle 의 Compressor 소요 동력이 약 1.2% 감소한 것을 확인할 수 있었다.

알베르토 캄포 바에자의 건축에서 나타나는 ‘빛과 중력’의 개념과 공간 표현 특성에 관한 연구

이준재(Lee, Joon Jae),박찬일(Park, Chan-Il) 한국실내디자인학회 2011 한국실내디자인학회 학술대회논문집 Vol.13 No.3

In the paradigm of modern architecture constantly demanding for a change, Alberto Compo Baeza, a spanish architect, concentrates on the essence of architecture, and is consistent in expressing his own philosophy. This study aims at exploring the essential meanings of architecture that he pursues. To be specific, it verifies the concepts of light and gravity as key themes and tools in realizing his architectural world. Further, it analyzes how the idea of architectural spaces existing for spiritual values and human beings is expressed in the works during the golden days of his activities. In the first part of analysis, the concepts of "Control of Gravity" and "Manipulation of Light", which are considered as the core methods in his architecture, are examined by reviewing his works for each type of spacial expression. In the second part, the essence of his architecture is defined. In order to do this, the real meaning of the architecture that he pursues is understood, and the method of his expression that can be summarized as control and precision is derived. It is concluded that the essential nature of Compo Baeza"s architecture is to construct a space satisfying aesthetic satisfaction of human being by way of ‘Light & Gravity’ and history of architecture.

骨無機質測定에 關한 檢討

이준일,권덕문 대구보건대학 1995 대구보건대학 論文集 Vol.15 No.-

남극 킹죠지분지에서 함규조류층리의 퇴적작용

이준재(Joon-Jae Lee),오재경(Jae-Kyung Oh),한명우(Myung-Woo Han),윤호일(Ho-il Yoon) 한국해양과학기술원 1992 KOREAN JOURNAL of Polar Research Vol.3 No.1·2

근거 기반 위암 진료 권고안

이준행 ( Jun Haeng Lee ),김재규 ( Jae G Kim ),정혜경 ( Hye Kyung Jung ),김정훈 ( Jung Hoon Kim ),정우경 ( Woo Kyoung Jeong ),전태주 ( Tae Joo Jeon ),김준미 ( Joon Mee Kim ),김용일 ( Young Il Kim ),류근원 ( Keun Won Ryu ),공성호 ( 대한소화기학회 2014 대한소화기학회지 Vol.63 No.2

Department of Medicine, Samsung Medical Center, Sungkyunkwan University School of Medicine, Seoul, Department of Medicine, Chung-Ang University College of Medicine, Seoul1, Department of Internal Medicine, Ewha Medical Research Institute, Ewha Womans University School of Medicine, Seoul2, Department of Radiology and Institute of Radiation Medicine, Seoul National University College of Medicine, Seoul3, Department of Radiology and Center for Imaging Science, Samsung Medical Center, Sungkyunkwan University School of Medicine, Seoul4, Department of Nuclear Medicine, Gangnam Severance Hospital, Yonsei University College of Medicine, Seoul5, Department of Pathology, Inha University School of Medicine, Incheon6, Department of Surgery, Ewha Womans University School of Medicine, Seoul7, Center for Gastric Cancer, National Cancer Center, Goyang8, Department of Surgery, Seoul National University Hospital, Seoul9, Department of Surgery, Yonsei University College of Medicine, Seoul10, Department of Internal Medicine, Asan Medical Center, Ulsan University College of Medicine, Seoul11, Department of Internal Medicine, Korea University College of Medicine, Seoul12, Department of Internal Medicine, Hallym University Medical Center, Hallym University College of Medicine, Anyang13, Department of Medical Oncology, Yonsei University College of Medicine, Seoul14, Department of Medicine, Samsung Medical Center, Sungkyunkwan University School of Medicine, Seoul15, Department of Radiation Oncology, Samsung Medical Center, Sungkyunkwan University School of Medicine, Seoul16, Department of Pathology, Seoul St. Mary`s Hospital, The Catholic University of Korea, Seoul17, Department of Preventive Medicine, Korea University Medical College, Seoul18, Korea Although, gastric cancer is quite common in Korea, the treatment outcome is relatively favorable compared to that of Western countries. However, there is no Korean multidisciplinary guideline for gastric cancer and thus, a guideline adequate for domestic circumstances is required. Experts from related societies developed 22 recommendation statements for the diagnosis (n=9) and treatment (n=13) based on relevant key questions. Evidence levels based on systematic review of literatures were classified as five levels from A to E, and recommendation grades were classified as either strong or weak. The topics of this guideline cover diagnostic modalities (endoscopy, endoscopic ultrasound, radiologic diagnosis), treatment modalities (surgery, therapeutic endoscopy, chemotherapy, radiotherapy) and pathologic evaluation. External review of the guideline was conducted at the finalization phase. (Korean J Gastroenterol 2014;63:66-81)

연구논문 : 기업지배구조가 내부회계관리 담당인력 숫자에 미치는 영향

이준일 ( Joon Il Lee ),선우혜정 ( Catherine Heyjung Sonu ),최종학 ( Jong Hag Choi ) 한국회계학회 2011 회계저널 Vol.20 No.5

선행연구들은 우수한 기업지배구조를 가진 기업들이 내부통제제도의 취약점을 가지고 있을 확률이 낮음을 보였다. 한편 Choi et al.(2010)의 연구에서는 내부회계관리를 담당하는 인력이 기업의 전체 인력에서 차지하는 비중이 높은 기업들이 내부통제의 취약점을 가지고 있을 확률이 낮으며 우수한 재무보고 품질을 가지고 있다고 보고하였다. 이러한 연구들을 종합하여 보면 우수한 지배구조를 가진 기업들은 내부통제에 보다 관심이 높으므로 효과적인 내부통제를 달성하기 위하여 내부회계관리를 담당하는 인력을 더 많이 배치할 가능성이 있다. 본 연구에서는 이러한 가설을 실증적으로 조사하였다. 2005년부터 2008년까지의 4,475개 표본을 이용하여 회귀분석한 결과는 이런 가설을 일부지지하였다. 기업 전체 수준에서 보면 이사회가 더 큰 기업과 감사위원회를 보유하고 있는 기업들의 경우 내부회계관리 담당인력의 비중이 증가하였다. 그러나 대주주 지분비율, 외국인주주 지분비율, 이사회의 독립성은 내부회계관리 담당인력의 비중과 유의적인 관련성을 발견할 수 없었다. 이런 발견은 기업 전체 수준뿐만 아니라, 회계, 재무, 전산부서로 나누어서 분석한결과도 대부분 유사하였다. 이러한 실증결과는 기업의 규모 및 전체 종업원 숫자, 수익성, 안전성, 성장성 및 기타 인력 숫자와 관련될 수 있는 변수들을 통제한 후 얻어진 것이다. 추가적으로 감사위원회를 보유하고 있는 기업들만을 대상으로, 감사위원회의 특성과 내부회계관리 담당인력 숫자와의 관계를 분석하였으나 일관적으로 유의적인 관련성을 대부분 발견할 수 없었다. 예외적으로, 감사위원회의 독립성과 내부회계관리 담당인력 숫자는 일부 부서에서 유의적인 양(+)의 관련성이 발견되었다. 선행연구에서는 내부회계관리 담당인원 비중이 높을수록 내부통제의 취약점을 보고할 가능성이 낮음을 보고하였다. 본 연구의 발견은 지배구조가 내부회계관리 담당인원수에 영향을 미침을 시사하며, 우수한 지배구조가 내부통제의 취약점을 해소하는 구조에 대한 추가적인 증거를 제시한다는 측면에서 규제기관 및 학계나 기업들에게 시사점을 제공하고 있다. Prior studies show that firms with strong corporate governance mechanisms are less likely to have internal control weaknesses. Choi et al. (2010) report that the ratio of the IC personnel in a firm is negatively associated with the probability of internal control weaknesses and positively associated with financial reporting quality. This suggests that firms with stronger corporate governance mechanisms are more interested in effective internal control and are likely to hire a higher number of IC personnel. This paper empirically investigates this hypothesis. The empirical evidence using 4,475 firm-year observations that are listed in Korea Stock Exchange or Korea Securities Dealers Automated Quotations for the period from year 2005 to 2008 partially supports the hypothesis. At the firm-level, firms with larger board size and firms that have an audit committee are likely to have more IC personnel. We do not find a significant relationship between IC personnel and controlling shareholder ownership, foreign shareholder ownership, and board independence. The results are similar when we measure IC personnel as a proportion of the accounting, finance, and information technology and system departments. The findings are robust to controlling for firm size, number of employees, profitability, solvency, and growth. For a subsample of firms with audit committees, we investigate the relation between audit committee characteristics and the number of IC personnel and fail to find consistently significant association. We only find that the level of independence of audit committee members is associated with the number of IC personnel in finance and information technology and system departments. Choi et al. (2010) report that firms with higher ratio of IC personnel are less likely to report internal control weaknesses. We find that firms with strong corporate governance mechanisms are likely to hire higher number of IC personnel and provide further evidence on how corporate governance mechanisms relieve internal control weaknesses. The findings have implications for regulators, academics, and practitioners on the evaluation of a firm`s internal control system.

LNG FPSO Topside의 액화 공정에 대한 이중 혼합 냉매 사이클의 최적 운전 조건 결정

이준채(Joon-Chae Lee),차주환(Ju-Hwan Cha),노명일(Myung-Il Roh),황지현(Ji-Hyun Hwang),이규열(Kyu-Yeul Lee) 대한조선학회 2012 大韓造船學會 論文集 Vol.49 No.1

양전자(陽電子) 방사형(放射型) 단층촬영장치(斷層撮影裝置)의 기초(基礎)와 응용(應用)

이준일,Lee, Joon-Il 대한방사선과학회 1990 방사선기술과학 Vol.13 No.1

사례논문 : 금융자산의 회계처리 사례: 선광의 화인캐피탈 지분 회계처리

이준일 ( Joon Il Lee ),오승빈 ( Seung Bin Oh ) 한국회계학회 2015 회계저널 Vol.24 No.1

금융상품에 대한 분류와 회계처리는 기업의 재무상태와 경영성과에 막대한 영향을 미친다. 그러나 회계교육 현장에서 금융자산의 회계처리는 대부분 분개에 대한 설명에 집중되어 금융자산의 중요성이나 경제적 영향에 대해 실감하지 못하는 경우가 많다. 본 사례는 중급회계 정도의 회계지식을 갖춘 학생을 대상으로 금융자산의 회계처리 방법의 중요성과 재무제표에 미치는 영향에 대한 이해를 돕도록 작성되었다. 한편 2011년 전면 도입한 한국채택국제회계기준(K-IFRS)은 원칙중심의 회계기준으로서 영업이익에 대해서도 개별적인 정의를 따로 하지 않고 기업이 경제적 실질을 가장 잘 반영하는 방안을 택할 수 있도록 재량권을 확대하였다. 그런데 2012년 한국은 다시 과거K-GAAP에서 사용하던 영업이익에 대한 규정을 재도입하게 되었다. 본 사례를 통하여 이러한 현상이 나타나게 된 원인에 대하여 직접 확인함으로써 회계규정이 실제 적용될 때 나타나게 될 수 있는 부작용과 이러한 문제를 극복하기 위한 방안에 대하여 생각해 보기로 한다. 2011년 1분기 이익 발표에서 ㈜선광은 매출액의 두 배가 넘는 영업이익을 보고하였다. 이러한 이례적인 현상이 나타나게 된 것은 선광의 1) 금융자산 회계처리와 2) 영업이익의 자의적 구분 때문이었다. 선광은 자회사인 화인캐피탈에 대한 지분을 ‘매도가능금융자산’에서 ‘지분법적용투자주식’으로 재분류하였다. 이 과정에서 기존에 발생했던 평가차익이 일시에 손익계산서에 반영되었다. 당시 K-IFRS에서는 영업이익에 대한 규정이 따로 없었기에, 선광은 평가차익을 기타수익이 아닌 영업이익으로 분류하였고 그 결과 매출액을 두 배나 초과하는 영업이익을 보고하게 되었다. 이후 2012년 K-IFRS 재개정으로 인하여, 선광은 2011년의 과도한 영업이익을 수정하였다. 본 사례는 선광의 화인캐피탈 지분 회계처리에 대한 사례로서 금융자산의 최초 분류와 회계처리, 공정가치 변동에 따른 후속 인식 및 지분법적용투자주식으로의 재분류과정을 다루고 있다. 특히 선광이 화인캐피탈 지분에 대한 회계처리로 원가법, 공정가치법, 지분법을 차례로 적용하였기에, 각 회계처리에 따라 선광의 재무제표에 미치는 영향을 비교하여 분석함으로써 금융자산 회계처리의 중요성에 대해 학습할 수 있을 것이다. 또한 영업이익의 자의적 구분에 대한 K-IFRS 재개정의 경제적 효과를 실제 사례에서 살펴보고 학습할 수있는 기회를 제공함으로써, 원칙중심의 회계처리가 가질 수 있는 장단점에 대하여 살펴보고, 회계규정의 제정이 논리적인 연역적 과정 뿐 아니라 실제 현실을 반영하는 과정을 거친다는 것을 확인케 한다. 그리고 회계 학습자들에게 회사의 회계처리가 기계적인 과정이 아니라 회계 규정의 범위 안에서 체계적인 회사의 결정을 반영하고 있는 것임을 확인시키고, 새로운 회계제도 도입이 자동적으로 회계품질 향상을 보장하지 않으며 법적환경이나 정보에 대한 수요와 같은 환경적 요인에 영향을 받음을 일깨운다. Several articles argue that the discretionary evaluation for financial instruments at fair value is one of the reasons for sub-prime mortgage crisis. Since fair value of financial instrument is highly fluctuated, its effect on fim’s financial position and performance can be substantial. Therefore, demanders and suppliers for accounting information should deeply understand the accounting method for financial instruments and its economic effect on financial statements. However, studies on financial instruments in academic areas mostly focus on the techniques for book-keeping. Therefore, students have the sparse opportunity to study the importance of financial instruments and their economic consequences on financial statements. The purpose of the case is to enable students who have intermediate-level accounting knowledge to understand financial instruments; especially, the accounting method for equity investments and its effect on financial statements. Furthermore, this case provides educational opportunity for improving an ability to choose which accounting method is the best way in reflecting an economic substance of certain transaction among its alternatives. This ability of the choice becomes more important under K-IFRS which emphasizes on principals rather than rules. Under K-IFRS, firms do not have specific rules on reporting operating income in the Income Statements because K-IFRS emphasizes the discretion of managers. However, in 2012, K-IFRS established the rules for recognizing operating income following the definition of prior K-GAAP. This case analyzes the reasons for this revision of K-IFRS and raises several issues regarding the application of new rules to real situations. In the earnings announcement of the first quarter in 2011, Sunkwang Co. reported an operating income of more than twice its sales. This exceptional situation results from the accounting method of Sunkwang for financial instruments and from the discretionary definition of operating income. In 2011, as the voting right of Sunkwang in Fine Partner co. increased, Sunkwang reclassified the equity investments in Fine Partner co. from ‘Available-for-sale equity’ to ‘Investment in equity’. In the course of this reclassification, Sunkwang realized unrecognized gains from the increase in fair value, following the rule of reclassification adjustments. Moreover, the firm included the realized gain from fair value adjustment in the calculation of operating income, which firms can discretionarily define under K-IFRS. Accordingly, the firm earned an exceptionally high operating income in 2011. In year 2012, Sunkwang reduced its operating income of 2011 following the revision of K-IFRS. This case deals with the definition, initial recognition, fair value adjustment, and reclassification adjustment of financial instruments based on the equity investments of Sunkwang. As Sunkwang applied three accounting methods for the equity investment of Fine Partners, which were the Cost, Fair value, and Equity method, this case analyzes how each accounting method differently influences financial statements. In addition, this case provides an opportunity to study the economic impacts of K-IFRS revision with regard to the definition and disclosure of operating income. Based on these points, students can learn the advantages and disadvantages of principal-based accounting compared to rule-based accounting and can recognize the fact that accounting rules have to consider not only theoretically deductive reasoning but also political reasoning, which captures the characteristics of the real world. Also, this case can teach students that a firm’s accounting practices can reflect strategic management decisions beyond simple and mechanical book-keeping processes. Furthermore, this case shows that new rules do not always improve accounting quality. Accounting environments in a country can be an important factor that determines the effectiveness of new rules on accounting quality. This case has several contributions. First, this case supports the empirical results in the previous literature about accounting method for financial instruments. The prior researches document that Fair value accounting provides more value relevant information than Cost method. (Ahmed and Takeda 1995; Barth 1994; Barth et al. 1996; Eccher et al. 1996; Nelson 1996; Venkatachalam 1996; Graham et al. 2003; Song 2012). However, firm’s managers have a demand for manipulating their earnings by using recongnition of financial instruments which are reported at fair value (Wyatt 1991) and this type of earnings management has low detection risk in audit process (Kwon et al. 1998; Song 2012; etc.). This case helps to easily understand the previous findings by showing an impact of accounting method of financial instrument on reported earnings. Second, this case confirms that definition of operating income can affect financial statement and market participants’ behavior. Firm’s manager want to affect investor’s decision by discretionary classification of operating income (Kinney and Trezevant 1997; Bradshaw and Sloan 2002). Under K-IFRS before 2012, firms do not have specific rules on reporting operating income in the Income Statements. As a result, comparability of financial statements is declined and classification of operating income is used for earnings manipulation (Kim and Cheon 2012; Moon 2013). This case provides a practical evidence for the previous empirical findings. Finally, this case provides several implications for regulators. The regulators should pay attention to firm’s accounting method and evaluation for financial instruments to avoid the firm’s earnings management related with financial instruments. Also, the regulators need a research for accounting standards that allow firm’s discretions for better reflecting an economic substance as well as protect investors from firm’s manipulation. In addition, the regulators need strong monitoring in order to encourage companies to establish a good governance and auditors to provide high quality of audit.