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활동기준원가(ABC)를 활용한 은행 본부간접원가의 배분
배병한,박기석 慶北大學校出版部 2004 經商論集 Vol.32 No.1
This study is focuses on allocation of overhead cost of bank head office and uses ABC as a means of the allocation of th cost. Originally, ABC was designed to improve inaccuracy of overhead cost allocation and has been studied in manufacturing industry. But ABC has enormous potential for improving many dimensions of operational performance for financial institutions, such as banks or securities companies. To know whether ABC can solve the problem of accurate allocation of overhead cost in process of a branch costing, I chose a bank for analysis and compared the method the company actually uses with ABC method. As a result, There is a wide difference between traditional method and ABC method. The application of ABC system will give advantage that the company can separate value-added and non value-added activities and provide timely information for strategic cost management and operational cost management. ABC can bring about significant changes in management behavior by focusing attention on expenditure patterns, operational processes, supproting activities, and responsibilities throughout the organization.
배기환,민병선,도동선,김남수,양기종,안병준 충남대학교 약학대학 의약품개발연구소 1992 藥學論文集 Vol.8 No.-
For the research of cytotoxic natural products, 50 medicinal plants were extracted with benzene and methanol, separately, and screened against L1210 cells. From the results(Table I), 6 samples showed cytotoxicity both in benzene and methanol extracts of 17 samples in benzene extracts and 3 samples in methanol extracts, respectively. Generally, the cytotoxicity exhibited high frequency (34%) in benzene extract but low frequency in methanol extract(6%), it meant that active cytotoxic components had less polarity. ED_50 values less than 10 ㎍/㎖ were observed in 17 medicinal plants.
배기선,박수병,손우성 대한치과교정학회 1997 대한치과교정학회지 Vol.27 No.1
본 연구는 교정 임상에서 흔히 촬영되는 측모와 정모 두부방사선규격사진을 사용하여 3차원적인 두개안면 형태를 재현하였을 때 그 방법의 정확성을 고찰해 보고, 기존의 측모 두부방사선규격사진과 비교하여 어떠한 차이를 보이는지 알아보고자 하였다. 이를 위해 두개안면 골격모형의 3차원 두부방사선규격사진을 형성하고, 선 계측과 각도 계측을 시행하였다. 여기서 얻어진 계측치들을 실제 계측치 및 측모 두부방사선규격사진에서의 계측치와 비교하여 다음과 같은 결론을 얻었다. 1. 3차원 두부방사선규격사진의 선 계측 평균 오차는 0.94±0.62mm, 평균 확대율 100.31±0.91% 이었으며 실제 계측치와 차이를 보이지 않았다(α=0.1). 2. 측모 두부방사선규격사진은 선 계측에서 평균 오차 6.44±1.48mm, 평균 확대율 106.99±1.45%로서 하악체를 제외한 모든 선 계측에서 확대를 보였다(P<0.005). 3. 3차원 두부방사선규격사진에서의 각도 계측은 평균 오차 1.22±0.82°, 평균 확대율 105.72±12.07%로서 실제 계측치와 차이를 보이지 않았다.(α=0.1). 4. 측모 두부방사선규격사진은 평균 오차 1.70±0.94°, 평균 확대율 106.35±15.70%으로 실제 계측치와 차이를 보이지 않았다(α=0.1). Conventional cephalometrics have inherent errors because their evaluation is performed in two-dimension for three-dimensional object. To compensate these errors, three-dimensional cephalograms - derivation of three-dimensional data from conventional lateral and postero-anterior cephalograms - were developed. In this study, the accuracy and precision of three dimensional cephalograms were determined by means of 10 linear and 12 angular measurements on 36 acrylic skull models and by the comparison of conventional lateral cephalograms. The results were as follows : 1. Mean difference between three-dimensional cephalograms and actual models in linear measurements was 0.94±0.62mm and mean rate of magnification of three-dimensional cephalograms was 100.31±0.91%. There were no statistically significant differences between three-dimensional cephalograms and actual models in linear measurements(α=0.1). 2. Mean difference between conventional lateral cephalograms and actual models in linear measurements was 6.44±1.48mm and mean rate of magnification of lateral cephalograms was 106.99±1.45%. There were statistically significant differences between lateral cephalograms and actual models in linear measurements(P<0.005). 3. Mean difference between three-dimensional cephalograms and actual models in angular measurements was 1.22±0.82° and mean rate of magnification of three-dimensional cephalograms was 105.71±12.07%. There were no statistically significant differences between three-dimensional cephalograms and actual models in angular measurements(α=0.1). 4. Mean difference between conventional lateral cephalograms and actual models in angular measurements was 1.70±0.94° and mean rate of magnification of lateral cephalograms was 106.35±15.70%. There were no statistically significant differences between lateral cephalograms and actual models in angular measurements(α=0.1). There were similarity between three-dimensional and lateral cephalograms in angular measurements.
김용배,장원기,황보영,김화성,안규동,이병국,이용진,이종은,이준숙,이찬구,이한정,이성수 순천향대학교 2006 Journal of Soonchunhyang Medical Science Vol.12 No.1
Objective : Serum uric acid has now been identified as a marker for a number of metabolic and hemodynamic abnormalities. The aim of this study is to evaluate risk factors which influence hyperuricemia in the citizens of Asan. Method : The study design was cross-sectional and research subjects were 1086 citizens of Asan. General characteristics, cigarette smoking, alcohol consumption, and past history were obtained by interview using a structural questionnaire. Also, we measured height, weight and blood pressure, and serum uric acid of the subjects. Results : The mean serum uric acid level was 5.27 ㎎/㎗ in men and 4.01 ㎎/㎗, in women, In the multiple logistic regression analysis, statically significant risk factors of hyperuhcemia were gender, body mass index, blood lead concentration, and serum creatinine. Conclusion : Our results suggest that gender, body mass index, blood lead concentration, and serum creatinine might be the most important risk factors of hyperurcemia. Education program as well as routine check-up for serum uric acid was highly recommended for the effective prevention of hyperuricemia.
김용배,장원기,황보영,김화성,안규동,이병국,이용진,이남수,이상건,이상범,이상우,이선정,이성수 순천향대학교 2006 Journal of Soonchunhyang Medical Science Vol.12 No.1
Objective : As the average lifespan of human increases, osteoporosis and osteoporosis-related fractures have become major health care problems. Despite recent advances in medical treatment, few studies have assessed the recognition of osteoporosis in general adults. This study examined the recognition of osteoporosis and analyzed the relating factors. Method : A population-based sample of 1086 adults in Asan-city, Korea was investigated with questionnaires and height, weight, Information regarding the general characteristics(gender, age, economic state), lifestylef exercise, smoking, alcohol),medical history(progestin, GH, steroid, calcitonin, PTH), demographic parameter, obesity, stress, and family history was collected through an interview using a structural questionnaire. The level of obesity was measured by the body mass index(BMI). BMD(Bone mineral density) at the lumbar spine and femoral neck was measured by dual energy X-ray absorptiometry. Osteoporosis was considered to be T-score below -2.5. Results : The prevalence of osteoporosis increased progressively with age, decreased with BMI and predominant in women by the result of x^(2) -test, T-test. Age, weight, BMI were significantly correlated with osteoporosis by the result of Pearson correlation ana1ysis(P<0.05). And age, gender, BMI, family history of osteoporosis were proved to be significant risk factors of osteoporosis by the result of multiple logistic regression(P<0.05). Conclusion : These results suggest that age, gender, BMI might be the most important risk factors of osteoporosis. And the history taking about family history of osteoporosis is helpful for diagnosing osteoporosis.