Synthesis of Enantiopure (<i>S</i>)-2-Hydroxyphenylbutanoic Acid Using Novel Hydroxy Acid Dehydrogenase from <i>Enterobacter </i>sp. BK2K

Cha, M.,Kim, E. J.,Yun, H.,Cho, B.-K.,Kim, B.-G. American Chemical Society 2007 Biotechnology progress Vol.23 No.3

Sequential two photen-excited fluorescence in a Nd^3+ -doped Bi₄Ge₃O_12 crystal

Cha, M.,Kwon, T.Y.,Ju, J.J.,Kim, J.H.,Kim, H.K.,Kim, S.C.,Yun, S.I. 동의대학교 기초과학연구소 1997 基礎科學硏究論文集 Vol.7 No.1

Upconverted fluorescences in the UV-blue spectral range in a Nd^3+-doped Bi₄Ge₃O_12 crystal are investigated using pulse laser excitations at wavelengths around 590 nm. The Nd^3+ ions excited to the ⁴F_3/2 levels through the linear absorption from the ⁴G_5/2 levels are further excited to the ⁴D_3/2 levels by the excited state absorption from the ⁴F_3/2 to ⁴D_5/2 levels, followed by the nonradiative transition from the ⁴D_5/2 to ⁴D_3/2 levels. The transitions from the ⁴D_3/2 to ⁴I_9/2 , ⁴I_11/2, ⁴I_13/2 and ⁴I_15/2 levels give rise to the upconverted fluorescences at 362 nm, 393 nm, 416 nm and 453 nm, respectively. The dominant mechanism for the upconverted fluorescences in proven to be the sequential two-photon exctiations of the Nd^3+ ions.

A dual modal silver bumpy nanoprobe for photoacoustic imaging and SERS multiplexed identification of in vivo lymph nodes

Cha, M.,Lee, S.,Park, S.,Kang, H.,Lee, S.,Jeong, C.,Lee, Y. S.,Kim, C.,Jeong, D. Royal Society of Chemistry 2017 Nanoscale Vol.9 No.34

User-driven treadmill using walking speed estimated from plantar pressure sensor

Cha, M.,Han, S.,Kim, H.,Mun, D. IET 2017 Electronics letters Vol.53 No.8

<P>A user-driven treadmill is a walking platform that is put into motion by the action of a user. The estimation of walking speed plays an important role in controlling the treadmill, especially the ones with a small walking area. Plantar pressure potentially has a significant relationship with walking speed. A new walking speed estimation and treadmill control algorithm using plantar data, which is measured using wearable insole pressure sensors is proposed. After capturing the best pressure parameters and developing an appropriate feedforward control scheme, the user experiment and analysis results are analysed to verify the performance and effectiveness of the proposed method.</P>

聯結財務諸表에 관한 硏究

李讒洙 건국대학교 1980 論文集 Vol.11 No.1

The consolidated financial statements aim at combining the financial statements of each enterprise which constitutes the enterprise groups. Showing the present conditions of the whole groups accurately. This study tries to study the regulations and rules as to the consolidated financial statement, and the scope of combination and the accounting when a daughter firm acquires. The main points of this study are as follows. (1) About the consolidated accounting. ① the problem? of the name of the daughter firms included and excluded from the consolidated financial statements, ② the problems of the name of the daughter firms which first make the consolidated financial statements, and its contents, ③ the important matters resulting from the difference between the settling date of a daughter firm and that of the consolidated financial statements. ④ the facts of difference and management resetting from the difference of the setting date. ⑤ the facts resulting from the change of management used in making the consolidated financial statements (2) About the standards of accounting. ① the contents and reasons for changing the standard of accounting, ② the contents of the difference between the standards of a daughter firm and those of mother firm of otter daughter firms, ③ ice method of balancing the investment account of the mother firm and the capital account of a daughter firms, ④ the method of refunding the account of the consolidated management, (3) Amendments of financial statements the contents of amendment caused by unfaithful registering of the financial state and of its profit, (4) Valuable securities issued by mother firm,

貨幣價値變動會計에 관한 硏究

李참洙 건국대학교 1982 論文集 Vol.14 No.1

Accounting to changing money value is general term for all the accountings that reflect the fluctation of the currency vague, and is a contrasting conception that came out as a reaction against the historical cost accounting. It is also called the inflation accounting, because it concentrates on the inflation phenomenon prevalent in the present-day economy. The purpose of the accounting to changing money value is to improve the present historical cast value accounting and the measurement system of the present accounting process. The efforts for such improvemts are a world-wide trend. Because of the effects of inflation in the present time, there have been a movement to modify and break away from the historical cost accounting. The Netherlands and Brazil adopted the current value accounting a long time ago, and the United States of America, Great Britain, and Canada are going in the direction of introducing the accounting to changing money value as the inflation has become aggravated after 1971 on account of the "oil shock" and other reasons. In view of the world-wide tendency to introduce and develop the accounting to changing money value, the provisions on accounting in this country is in a very poor state, and I think we should not overlook the present reality that we are coming out of the stage of the general purchasing power accounting and are entering into the phases of developing and trying to unify the current value accounting and the replacement cost accounting.

現代企業의 合倂會計處理에 관한 硏究

이참수 강릉대학교 영동산업문제연구소 1984 産經論叢 Vol.2 No.-

The amalgation in itself means that two enterprises or more are to be on the line of unification in one company for centralization and specification in production, diversification in management, enlargement of marketing share and removal of disadvantages in competition. We can treat it in two ways such as legal and economic aspects. The legal amalgation is a sort of a legal behavior by merging two companies according to the extra stipulation and the from is consisted of Merger and Consolidation. After amalgation is finished, one can absorb the assets and stocks from another by consolidating the two sides. Merger and Consolidation are able to take the marginal profits and loss & profit by the way of amalgation, in this case the marginal profits must be referred to capital reserves. The amalgation accounting is a very complicated one, and the accounting theory and practice must be treated unartifically and spontaneousely in dealing with the Merger or Consolidation in the amalgated transaction.

結合原價配分(Joint Cost Allocation)의 統合模型에 관한 硏究 : 財務報告 目的과 意思決定 目的의 統合을 위하여 For Financial Reporting and Decision Making

李讚洙,崔洪圭 강릉대학교 영동산업문제연구소 1985 産經論叢 Vol.3 No.-

Joint Products refer to more than one product produced from a single set of inputs (such as raw material and labor factors) in a predetermined ratio. Typical of the joint product industries are petroleum refining, meat packing, dairies and chemicals. Each of these takes a single set of inputs and produces several outputs in somewhat fixed proportions. The major need for any joint cost allocation is an appeal to inventory valuation for financial reporting, requlatory, or income tax requirements. In decisions such as how much of a product to produce, most joint cost allocations will lead to more trouble than benefit. Therefore, the purpose of this study is to obtain joint costs that are consistent with a decision model of the firm and permit some apparent decentralization of decision making. The best joint cost allocation methods are that they compatible with respect to decision making, or behavior congruent. George Hadley discusses the application of linear programming to the joint product problem, but as will be illustrated in case 3, the model that he presented will need to be modified under certain conditions. Several papers use marginal analysis of the firm's profit function to specify particular allocations. Manes and Smith used Kuhn-Tucker conditions to identify those joint. Products which are by-products and to which none of the raw material joint costs should be allocated. Jensen expanded this notion by including costs of further processing or disposal of by-products. This paper analyzes the traditional joint cost allocations such as (1) physical unit method (2) relative sales value method (3) net realizable value method (4) sales to production ratio method for inventory valuation and income determination. But this method of joint cost allocations are irrelevant to decision making. Therefore, This study presents joint cost allocation methods that are consistent with a decision model of the firm. If enough information exists about the cost and demand functions for the joint products, it is possible to obtain simultaneously the optimal price - output decision and a joint cost allocation that is consistent with this decision. In order to obtain this desirable situation, we must be willing to abandon traditional joint cost allocation methods and use nonlinear programming techniques. The joint cost allocation derived from the nonlinear programming model is consistent with the underlying output decision of the firm and can be used as a basis for decentralized and incremental decisions.

A Case of Toxic Encephalopathy in a Male with Occupational Dichloromethane Exposure

Cham-Jin Park,Sang-Gil Lee,Mo-Yeol Kang 대한직업환경의학회 2018 대한직업환경의학회 학술대회 논문집 Vol.2018 No.5

The association between quality of direct supervisor's behavior and depressive mood in Korean wage workers: the 4th Korean Working Conditions Survey

Cham-Jin Park,Ji-Hoo Yook,Min-Seok Kim,Dongwook Lee,Hyun-Mook Lim,Yun-Chul Hong 대한직업환경의학회 2019 대한직업환경의학회지 Vol.31 No.-

Background: Workers spend most of their social lives at work and have relationships of varying nature with people in the workplace. Direct supervisors, in particular, have a direct and lasting impact on workers, which may influence workers" mental health. Depression is very prevalent worldwide, and social concern about the disease is on the rise. The aim of this study is to investigate the effect of direct supervisors" behavior on the depressive mood of Korean wage workers. Methods: We used data from the 4th Korean Working Conditions Survey held in 2014; 22,212 participants were included in the analysis. The quality of a direct supervisor"s behavior was categorized from 0 (= lowest) to 5 (= highest) points. The degree of depressive mood was measured on a scale from “normal mood” to “likely depression” based on the 5-item World Health Organization Well-Being Index (WHO-5) questionnaire. Multiple logistic regression was used to analyze the association between the quality of the direct supervisor"s behavior and the depressive mood of wage workers. Results: After multivariable adjustment, significantly increased odds ratio (OR) for likely depression was found in the 4, 3, 2, 1, and 0 points of the quality of the direct supervisor"s behavior compared to 5 points. After stratification for the level of satisfaction with working conditions, the OR of the unsatisfied groups was higher than that of the satisfied groups. Conclusions: Likely depression was found to be significantly associated with a low quality of direct supervisor"s behavior. This association was stronger in workers who were not satisfied with their working conditions. This study suggests that proper management of the direct supervisor"s behavior is needed to reduce the risk of depression among Korean wage workers.