블록체인 기반 가상통화(IEO)의 거래소상장 연구

표춘미(Choonmi Pyo) 한국관리회계학회 2021 관리회계연구 Vol.21 No.3

[연구목적] 본 연구는 블록체인 기반 가상통화(IEO, Initial Exchange Offerings)의 거래소상장․상장폐지 현황과 가상통화거래소 상장제도 개선에 대해 시사점을 제시하고 가상통화의 투자적격성에 대해 평가한다. [연구방법] 국내 가상통화거래소의 상장·상장폐지현황, 상장심사기준 및 절차, 코스닥 시장의 기술특례상장과 마일스톤 공시에 대해 문헌고찰 한다. 산업통상자원부(2021.02)의 투자용 기술력 평가모형을 적용하여 사례토큰의 기술력 평가등급을 산출한다. [연구결과] 기술특례상장, 마일스톤 공시, 그리고 가상통화 거래소상장 간의 특징을 분석하여 가상통화 거래소상장 개선을 위한 시사점을 도출한다. 가상통화의 기술력 평가등급을 산출하여 투자자에게 투자의사결정 정보를 제공한다. [연구의 시사점] 본 연구는 회계학 분야에서 블록체인 기반 가상통화의 거래소상장과 투자적격성을 평가한 초기 연구라는데 의의가 있다. 연구결과는 가상통화거래소 정책당국과 투자자에게 거래소상장 현황 및 개선사항 그리고 가상통화의 기술력 평가를 통한 투자적격성의 이해를 높이는데 유용한 정보를 제공할 것으로 기대된다. [Purpose] This study is to present implications for the exchange listing and delisting status of blockchain-based virtual currencies (IEO, Initial Exchange Offerings) and improvement of the virtual currency exchange listing system, and to evaluate the investment eligibility of virtual currencies. [Methodology] Literature review on the status of listing and delisting of domestic virtual currency exchanges, listing screening criteria and procedures, technical special listing on the KOSDAQ market, and milestone disclosure. The evaluation grade of the case token is calculated by applying the investment technology evaluation model of the Ministry of Trade, Industry and Energy (2021.02). [Findings] The results of this study analyze the characteristics of technical special listing, milestone announcement, and virtual currency exchange listing, and draw implications for improving virtual currency exchange listing. It provides investment decision-making information to investors by calculating the technology evaluation grade of virtual currency. [Implications] This study is meaningful in that it is an initial study on the listing of a blockchain-based virtual currency on an exchange in the accounting field. The results of the study are expected to provide useful information to virtual currency exchange policy authorities and investors to increase their understanding of virtual currency exchange listing status and improvements, and virtual currency investment eligibility.

항 방사선 인삼단백분획의 DNA수복능력 증진효과

김춘미(Choonmi Kim),최미경(M i Kyung Choi) 대한약학회 1992 약학회지 Vol.36 No.5

The effect of radioprotective ginseng protein fraction on DNA repair capacity was determined by measuring the amount of ^H-thymidine incorporated into DNA in the process of repair synthesis for UV damaged DNA. CHO-Kl cells were prepared whose semiconservative replication was inhibited by trimethylpsoralen plus near-UV(PUVA) treatment. When the cells were exposed to UV light alone, the DNA repair capacity was increased at first and then decreased as UV dose increased. However, when the ginseng fraction was treated to the cells, the DNA repair capacity was kept increasing regardless of UV dose increment. When the concentration of protein contained int the added fraction was increased gradually, the repair capacity was also increasea almost linearly showing dose-response relationship of the effect. These results suggest that the enhancement of DNA repair capaclty of the cell can be one of the mechanisms of radioprotection by the ginseng fraction.

블록체인 기반 가상통화의 가치평가 연구 : 거래소상장 T토큰을 중심으로

표춘미(Choonmi Pyo),신성호(Seongho Shin) 한국관리회계학회 2021 관리회계연구 Vol.21 No.2

[연구목적] 본 연구는 블록체인 기반 가상통화에 대해 기술가치평가 방법을 적용하여 내재가치를 산출하고 토큰유틸리티공급가치 재무비율을 제시한다. 가상통화 유형과 특징, 가치변동성과 내재가치, 미술품과 가상통화의 거래가격 구조, 회계기준과 무형자산의 가치평가, 지식재산권(특허)의 기술가치 평가방법을 문헌연구한다. [연구방법] 가상통화는 무형자산으로 분류하고(IFRS IC 2019.06), 기술가치평가의 수익접근법(DCF)으로 가상통화 프로젝트의 기술가치를 산출하였다. 가상통화 백서에서 제시하는 프로젝트 완성 후의 토큰과 물품·서비스가 교환되는 유틸리티 공급가치에 대해 토큰의 기술가치와 유통토큰 수를 통해 재무비율을 산출하였다. [연구결과] 가상통화의 내재가치를 산출하여 가상통화 시장에서 발행기업과 투자자 간의 정보비대칭을 감소시키고, 투자자의 투자의사결정에 도움을 줄 수 있을 것이다. 토큰유틸리티공급가치 재무비율은 가상통화 발행 시에 공모가와 유통물량 결정에 활용될 수 있을 것이다. [연구의 시사점] 본 연구는 블록체인 기반 가상통화에 지식재산(IP) 기술가치평가 방법을 적용하여 내재가치를 제시한 초기 연구라는데 의의가 있겠다. 또한 가상통화에 적용된 기술가치 평가 방법은 지식재산 등의 무형자산 가치평가에 대한 학습자료 및 토론 사례로 유용하게 활용될 수 있을 것으로 기대한다. [Purpose] This study is to present the intrinsic value of a blockchain-based virtual currency by applying a technology value evaluation method. A literature study was conducted on types and features of virtual currency, the volatility of virtual currency, transaction pricing structure for artworks and virtual currencies, accounting standards and valuation of intangible assets, and IPR technology valuation. [Methodology] In this study, virtual currency are classified as intangible assets based on the interpretation of IFRS IC (2019.06), and the intrinsic value of virtual currency is calculated by applying the revenue approach (DCF) technology valuation method. The virtual currency utility supply value was calculated through the technical value of the token and the number of outstanding tokens. [Findings] The results of this study suggest the intrinsic value of virtual currency to reduce information asymmetry between issuers and investors in the virtual currency market and help investors make investment decisions. The token utility supply value financial ratio can be used to determine the public offering price and outstanding volume when issuing virtual currency. [Implications] This study is meaningful in that it is an early study that presented intrinsic value by applying the IP technology valuation method to blockchain-based virtual currency. In addition, the technology valuation method applied to virtual assets can be usefully used as learning materials and discussion examples for valuation of intangible assets such as intellectual property.

Metal-Binding Abilities of Radio-protective Ginseng Components

Kim, Choonmi,Lee, Soon Ja 梨花女子大學校 韓國生活科學硏究院 1983 韓國生活科學硏究院 論叢 Vol.31 No.-

한국산 인삼에서 방사선 방어작용을 가진 성분을 분리 정제하는 과정에서, 방어작용이 있는 두개의 분획과 방어작용이 없는 한개의 분획을 얻었다. 이들 분획에 대하여 철분함유 효소인 catalase의 작용에 대한 영향을 연구하였던바, 방사선 방어작용이 있는 두개의 분획은 catalase의 작용을 현저히 억제하였고 방어작용이 없는 분획은 억제작용을 나타내지 않음을 발견하였다. 이러한 결과는 인삼의 유효성분이 catalase의 철이온과 착화합물을 형성함으로서 방사선으로부터 catalase를 보호하고 또한 방사선에 의해서 생기는 해로운 산화상태를 막아주어 세포를 보호한다는 생화학적 기전에 의하여 설명되었다. Korean ginseng has been purified to obtain proteins which have radiation protective effects. Among the three fractions obtained, the first (GI) and the last (GIII) two fractions with antiradiation effects showed marked inhibition of iron-containing enzume catalase, while, the second fraction (GII) with no antiradiation effect showed no inhibition of the enzume activity. The mechanism of this effect was explained on the basis that the active ginseng components may form metal complexm with the metal comstituent of metalloenzyme catalase. Metal complexation may protect the enzyme from being damaged by radiation and also prevent harmful cellular oxidation catalyzed by metal ion of metalloenzyme. It appears very important that cell protector such as catalase play a significant role in rakiation protection through the process of metal chelation with radiation protective agents.

Effects of Oxidative Stress on Apoptosis and Antioxidant Enzyme Levels

KIM, Choonmi,LEE, Ji Young 梨花女子大學校 藥學硏究所 1997 藥學硏究論文集 Vol.- No.6

Effects of oxidative stress on the induction of apoptosis and the activity of antioxidant enzymes were investigated in HL-60 cells using H_2O_2 and cisplatin which generate oxygen species in the cell. Various concentrations of oxidants were treated to cells and at different incubation time, cells were harvested for assays. Cell viability, morphology by propidium iodide staining and DNA fragmentation by agarose gel electrophoresis were observed to determine whether they induce apoptosis. The activity of antioxidant enzymes such as superoxide dismutase and catalase was also measured to evaluate the cellular response to the oxidative damage. The results are as follows: H_2O_2 induced apoptosis at 10 μM after 6h incubation, while it took 12h for cisplatin. Both oxidants induced the superoxide dismutase activity at a tolerable low concentration. However, at a concentration which causes apoptotic cell death, the enzyme level was dropped markedly at first and then recovered to the normal level after which it declined again, probably due to cell death. On the other hand, changes in the activity of catalase were not significant at most concentrations except the statistically significant decrease at 24h after 10 μM-H_2O_2 treatment. In this study, H_2O_2- and cisplatintreated cells showed similar results in apoptotic response and enzyme activities, suggesting that anticancer activity of cisplatin may be related, at least in part, to the production of oxygen free radicals.

블록체인 기반 가상통화(토큰)의 관리방안 사례연구

표춘미(Choonmi Pyo) 한국국제회계학회 2021 국제회계연구 Vol.- No.95

[연구목적] 블록체인 기반의 가상통화(토큰)를 발행하여 자금을 모집한 기업(이하, 프로젝트 수행사)의 가상통화 발행, 거래소 상장을 통한 판매 그리고 자기토큰 매매의 관리방안과 회계처리에 대한 사례연구 이다. [연구방법] 가상통화의 특징, 블록체인시스템과 거래, 가상통화와 자금조달, 그리고 IFRS IC(국제회계기준 해석위원회)의 가상통화 회계기준에 대해 문헌연구 하였다. 프로젝트 수행사 경영진과의 인터뷰를 통해 가상통화의 경영관리와 회계처리 상의 어려움을 파악하였다. [연구결과] 가상통화 거래의 특성과 생애주기를 제시하고 IFRS IC(2019.06)의 가상통화 결론을 검토하여 가상통화를 무형자산으로 분류하였다. 가상통화 판매의 수익인식, 가상통화의 취득원가 및 원가대상 그리고 자기토큰 매매의 관리방안과 회계처리를 제시하였다. [연구의 시사점] 가상통화에 대한 연구가 부족한 회계분야에서 가상통화의 관리방안에 대한 초기 연구라는데 의의가 있겠다. 본 연구결과는 회계분야의 가상통화에 대한 관심을 제고하여 다양한 사례연구 확대에 기여할 것으로 기대한다. [Purpose] This study is to present a management method and accounting treatment case for the issuance of virtual currency, sales through exchange listing, and treasury-token trading for companies that raised funds by issuing virtual currency. [Methodology] This research is a literature study on the characteristics of virtual currency, blockchain system and transaction, virtual currency and financing, and conclusion of the IFRS IC (International Accounting Standards Interpretation Committee) virtual currency accounting standards. The difficulties in accounting for virtual currency were identified through interviews with the management of the project performing company. [Findings] This study presented the characteristics and life cycle of virtual currency transactions and classified virtual currency as an intangible asset by reviewing the conclusion of the virtual currency of IFRS IC (2019.06). The Managerial accounting and accounting treatment for the virtual currency sales revenue recognition, the acquisition cost and cost target of the virtual currency, and the trading of treasury-tokens are presented. [Implications] This study is significant that it is an early study on the management accounting of virtual currency in the field of accounting where there is little research on virtual currency. The results of this study are expected to contribute to the expansion of various case studies by enhancing interest in virtual currency in the accounting field.

Isomer docking studies of captoprils into mono-zinc carbapenemase and phosphoxiate monoesters into serin e beta -lactamase

KIM Choonmi,CHOI Inhee,MOK Sunghee 大韓藥學會 2005 大韓藥學會 總會 및 學術大會 Vol.2005 No.2

Molecular modeling of novel human topoisomerase I inhibitors

KIM Choonmi,CHOI Inhee 大韓藥學會 2005 大韓藥學會 總會 및 學術大會 Vol.2005 No.2

Homology modeling of human TCTP using three different computer programs

Kim ChoonMi,Choi InHee,Chai JinSun 大韓藥學會 2001 大韓藥學會 總會 및 學術大會 Vol.2001 No.2

Docking of 1,1-dioxo-6-(substituted) methylene penicillanic acid into Enterobacter cloacae β-lactamase with QXP

Kim ChoonMi,Park HeaYoung,Choi lnHee 大韓藥學會 2001 大韓藥學會 總會 및 學術大會 Vol.2001 No.2