미국 사-벤즈·옥슬리 법(Sarbanes-Oxley Actof 2002)상의 회계개혁입법

윤동은,전일주 진주산업대학교 2005 論文集 Vol.44 No.-

Amid a flurry of publicity and lobbying, the United State has enacted a sweeping new act, known as the Sarbanes-Oxley Act of 2002, intended to regulate practices perceived to have resulted in recent accounting and other corporate abuses, and therefore to restore investor confidence in the US securities markets. The new Act applies to all companies whose securities are registered with the Securities and Exchange Commission(SEC) and which are required to file financial statements with the SEC. This includes many corporations not domiciled in the United States (so called foreign private issuers) whose securities trade publicly in the Unite Stated. The new Act establishes significant new disclosure regulations and will impose substantive rules of internal corporate governance including establishment of Public Company Accounting Oversight Board in areas not previously regulated by US federal authorities. The Act also requires chief executive officers and chief financial officers of registered issuers to certify the completeness and accuracy of their company's financial statements with the Sec. In addition, The new Act provides for substantial new regulation of the conduct of audits and in issuer's relationship with its public accounting firm and creates new criminal offenses for false executive certifications, securities fraud, the obstruction of justice, and actions against whistle blowers. It substantially increases the penalties for existing US criminal offences such as mail fraud and wire fraud.

석탄폐석의 흡착능 개발 및 흡착제로의 활용방안 연구

김해숙,한동준,임재명,전은주,최용범,김병욱,강성환,신혜영 강원대학교 석재복합신소재제품연구센터 1997 석재연 논문집 Vol.2 No.-

본 연구는 폐기물의 형태로 현재 산과 계곡에 투기되어 있는 석탄페석을 이용하여 중금속 흡착과 난분해성 COD 및 색도제거 가능성을 검토하고, 간단한 열처리를 통한 흡착능 개발 실험을 위하여 수행되었다. 실험 결과 천연상태의 석탄폐석은 약 20∼30%의 중금속 흡착능을 지니고 있는 것으로 나타났으며, 탄화 공정인 간단한 열처리 만으로도 약 2 ∼ 5배의 흡착능 향상이 이루어졌다. 그리고 석탄폐석의 열처리 조건 변화에 따른 중금속 흡착능 실험에서는 500℃ 에서 6시간 반응시킨 것이 가장 우수하였다. 칼럼실험에 있어 기존의 입상활성탄 보다 처리효율이 저조하나 석탄폐석은 무가공 상태로도 약 30 ∼ 60%의 COD 및 색도를 제거할 수 있었다. 500℃에서 6시간 열처리된 폐석의 컬럼실험에서 생물학적 유출수의 색도 제거에 우수함을 알 수 있었으며, 중금속 및 COD제거에 있어서는 여과 속도에 따라 많은 차이를 보였다. 본 연구에서는 열처리 공정만 적용한 기초 실험이였으나, 석탄폐석의 흡착제 개발의 가능성을 알 수 있었으며, 활성화 공정을 적용할 경우 흡착능은 더욱 향상될 것으로 판단된다. This reaserch aims to remove the heavy metals, NBDCOD, and color using the coal waste. The expermental by heat treatment. was performed to advance the adsorption capacity. The results are as follows ; ⅰ) The coal waste had the adsorption capacity of heavy metals and the rates were in the range of 20 to 30 percents. ⅱ) The heat treatment was the optimum condition that the reaction time was 6 hours at 500 ℃. ⅲ) In the column experimental, non-treated coal waste removed the COD and color in the range of 20 to 60 percents. ⅳ) Heat-treated coal waste showed the high removal rate of the color in biological effluent, but heavy metal and COD removal rates were changed by the filteration rates.

상표자산과 구매의도와의 관계에 관한 국제비교연구 : 아시아와 유럽의 의류시장을 중심으로

김경훈,고은주,Graham Hooley,Nick Lee,이동해,정홍섭,전병주,문학일 가야대학교 2009 가야대학교 논문집 Vol.18 No.-

본 연구는 상표자산의 구성요소에 대한 선행요인을 분석하고 이를 토대로 하여 상표자산 구성요소와 상표자산 영향요인간의 관계 그리고 상표자산 구성요소와 구매의도간의 관계를 규명하고 한국과 영국을 중심으로 비교하여 상표자산관리 방안을 도출해보고자 하였다 연구결과, 정보탐색은 제품지식에 정(+)의 영향을 미치며, 상표태도와 상표지식은 상표 충성도와 상표 가치에 정(+)의 영향을 미치는 것으로 나타났다 그리고 상표충성도와 상표가치는 구매의도에 정(+)의 영향을 미치는 것으로 나타났다. 정보원천의 경우, 한국에서는 제품지식에 정(+)의 영향을 미치고 있는 반면, 영국에서는 영향을 미치지 않는 것으로 나타났다. Brand equity is one of the most important concepts in business practice as well as in academic research. Successful brands can allow marketers to gain competitive advantage (Lassar et al.,1995), including the opportunity for successful extensions, resilience against competitors' promotional pressures, and the ability to create barriers to competitive entry (Farquhar, 1989). Branding plays a special role in service firms because strong brands increase trust in intangible products (Berry, 2000), enabling customers to better visualize and understand them. They reduce customers' perceived monetary, social, and safety risks in buying services, which are obstacles to evaluating a service correctly before purchase. Also, a high level of brand equity increases consumer satisfaction, repurchasing intent, and degree of loyalty. Brand equity can be considered as a mixture that includes both financial assets and relationships. Actually, brand equity can be viewed as the value added to the product (Keller, 1993), or the perceived value of the product in consumers' minds. Mahajan et al. (1990) claim that customer-based brand equity can be measured by the level of consumers’ perceptions. Several researchers discuss brand equity based on two dimensions: consumer perception and consumer behavior. Aaker (1991) suggests measuring brand equity through price premium, loyalty, perceived quality, and brand associations. Viewing brand equity as the consumer’s behavior toward a brand, Keller (1993) proposes similar dimensions: brand awareness and brand knowledge. Thus, past studies tend to identify brand equity as a multidimensional construct consisted of brand loyalty, brand awareness, brand knowledge, customer satisfaction, perceived equity, brand associations, and other proprietary assets (Aaker, 1991, 1996; Blackston, 1995; Cobb-Walgren et al., 1995; Na, 1995). Other studies tend to regard brand equity and other brand assets, such as brand knowledge, brand awareness, brand image, brand loyalty, perceived quality, and so on, as independent but related constructs (Keller, 1993; Kirmani and Zeithaml, 1993). Walters(1978) defined information search as, "A psychological or physical action a consumer takes in order to acquire information about a product or store." But, each consumer has different methods for informationsearch. There are two methods of information search, internal and external search. Internal search is, "Search of information already saved in the memory of the individual consumer"(Engel, Blackwell, 1982) which is, "memory of a previous purchase experience or information from a previous search."(Beales, Mazis, Salop, and Staelin, 1981). External search is "A completely voluntary decision made in order to obtain new information"(Engel & Blackwell, 1982) which is, "Actions of a consumer to acquire necessary information by such methods as intentionally exposing oneself to advertisements, taking to friends or family or visiting a store."(Beales, Mazis, Salop, and Staelin, 1981). There are many sources for consumers’ information search including advertisement sources such as the internet, radio, television, newspapers and magazines, information supplied by businesses such as sales people, packaging and in-store information, consumer sources such as family, friends and colleagues, and mass media sources such as consumer protection agencies, government agencies and mass media sources. Understanding consumers’ purchasing behavior is a key factor of a firm to attract and retain customers and improving the firm’s prospects for survival and growth, and enhancing shareholder’s value. Therefore, marketers should understand consumer as individual and market segment. One theory of consumer behavior supports the belief that individuals are rational. Individuals think and move through stages when making a purchase decision. This means that rational thinkers have led to the identification of a consumer buying decision process. This decision process with its different levels of involvement and influencing factors has been widely accepted and is fundamental to the understanding purchase intention represent to what consumers think they will buy. Brand equity is not only companies but also very important asset more than product itself. This paper studies brand equity model and influencing factors including information process such as information searching and information resources in the fashion market in Asia and Europe. Information searching and information resources are influencing brand knowledge that influences consumers purchase decision. Nine research hypotheses are drawn to test the relationships among antecedents of brand equity and purchase intention and relationships among brand knowledge, brand value, brand attitude, and brand loyalty. H1. Information searching influences brand knowledge positively. H2. Information sources influence brand knowledge positively. H3. Brand knowledge influences brand attitude. H4. Brand knowledge influences brand value. H5. Brand attitude influences brand loyalty. H6. Brand attitude influences brand value. H7. Brand loyalty influences purchase intention. H8. Brand value influence purchase intention. H9. There will be the same research model in Asia and Europe. We performed structural equation model analysis in order to test hypotheses suggested in this study. The model fitting index of the research model in Asia was X2=195.19(p=0.0), NFI=0.90, NNFI=0.87, CFI=0.90, GFI=0.90, RMR=0.083, AGFI=0.85, which means the model fitting of the model is good enough. In Europe, it was X2=133.25(p=0.0), NFI=0.81, NNFI=0.85, CFI=0.89, GFI=0.90, RMR=0.073, AGFI=0.85, which means the model fitting of the model is good enough. From the test results, hypotheses were accepted. All of these hypotheses except one are supported. In Europe, information search is not an antecedent of brand knowledge. This means that sales of global fashion brands like jeans in Europe are not expan

한국 대도시 고령자의 체격, 체력 및 운동실태와 운동 프로그램개발에 관한 연구

김경지,강동원,장주호,전익기,윤우상,곽은창,박영진,유재충 경희대학교 사회체육연구소 1996 體育科學論叢 Vol.- No.9

The purpose of this study was to investigate the patterns of the health related variables, and physical characteristics and physical fitness of the elderly people in order to provide a exercise program. The data about the health related variables were collected through the personal interview, and the data about physical charateristics and physical fitness (height, weight, % body fat, blood pressure, pulse rate, grip stength, trunk flexion, side step test, 2 min, harvard step test) of 373 elderly people living Seoul and kyungkee area were collected. The conclusions of this study can be summarized as follow; 1. The test results about smoking, drinking, sleeping and self-evaluation of health revealed that the elderly people have self-confidence about their health. 2. Not many elderly people participate the proper exercise program even though they recognize the need of exercise. 3. The results showed that the elderly people do not pay much attention to the intensity of the exercise. 4. Muscle strength training for leg and the lower back and cardio-vascular endurance training was recommended to reduce the risk of varius problems caused by aging. 5. A exercise program was suggested for the elderly people.

근치적 위절제술을 시행한 위암 환자에서 보조요법으로서 5-Fluorouracil, Epirubicin과 5-Epirubicil,Cisplatin의 복합화학요법의 효과 비교

최정혜,안명주,한동수,손주현,전용철,박훤겸,백홍규,이홍기,남영수 한양대학교 의과대학 2000 한양의대 학술지 Vol.20 No.2

To compare 5-fluorouracil plus epirubicin (FE) to 5-fluorouracil plus cisplatin (FP) chemotherapy as adjuvant therapy for patients with resected gastric cancer. Between August 1995 and March 2000, 46 patients with completely resected gastric cancer received six courses of FE (5-fluorouracil 1000mg/m2/day, D2-D5, epirubicin 70mg/m2, D1) or FP (5-fluorouracil 1000mg/m2/day, D2-D5, cisplatin 70mg/m2, D1) chemotherapy. The 23 patients were assigned to each treatment group. A total of 127 courses of treatment were given both FE and FP group. The FP group tended to show more risk of overall death rate. But there were no differences between FE and FP groups in terms of overall survival or disease-free survival. Both treatment arms were generally well tolerated to chemotherapy. We concluded to be no significant differences between FE and FP groups in terms of overall survival or disease-free survival. To define the efficacy of adjuvant chemotherapy for gastric adenocarcinoma, further prospective randomized trials with large number of patients should be warranted.

노인 인구에서 신경인지기능저하와 혈청 지질농도와의 상관성

유영선,최석주,정성수,김지은,윤성욱,전동욱,백준형,박성우,이정구,추일한,김영훈 大韓神經精神醫學會 2008 신경정신의학 Vol.47 No.6

Objectives : In this study, the authors evaluated the correlation between eurocognitive impairments and serum lipids levels among Korean elderly over the age of 65. Methods : A total of 609 elderly individuals participated in this study. Screening for cognitive impairments were carried out using the Mini-Mental Status Examination-Korean version (MMSE-KC). There were 197 subjects above 1.5SD Of MMSE- KC and they were evaluated using the Korean versions of the Consortium to Establish a Registry for Alzheimer's Disease (AD) (CERAD-KC) and Geriatric Depression Scale (GDS-K). Results : There was a correlation between old age/low levels of education and AD (p<0.05, P<0.01). There was an inverse correlation between the serum level of total cholesterol and the word list recognition test scores. The serum levels of LDL cholesterol were inversely correlated with the scores on the constructional praxis test, word list recall test and word list recognition test. Inverse correlations between the serum level of triglyceride and scores on the word list recall test and word list recognition test were also observed. Conclusion : There were inverse correlations between the serum levels of lipids and language/memory function in subjects with AD.

Discovery and Synthesis of Novel N-Cyanopyrazolidine and N-Cyanohexahydropyridazine Derivatives as Cathepsin Inhibitors

Dong Ju Jeon,Ikyon Kim,Sun Gi Kim,,Young-Lan Hyun 대한화학회 2008 Bulletin of the Korean Chemical Society Vol.29 No.8

The design, synthesis, and biological evaluation of structurally novel N-cyanopyrazolidine and N-cyanohexahydropyridazine derivatives as cathepsin inhibitors are described. In vitro assay reveals that several compounds exhibit highly potent and selective profiles against cathepsins K or S.

Twist Boat Conformation of Thiane S-Oxide Both in Solid State and in Solution

Jeon, Dong-Ju,Kim, Ikyon Korean Chemical Society 2008 Bulletin of the Korean Chemical Society Vol.29 No.7

A stable twist boat conformation of thiane S-oxide 1a in solid state and in solution was unambiguously determined by single crystal X-ray crystallography and solution NMR analyses. On the contrary, the thiane Sdioxide 2 which was obtained from the oxidation of corresponding thiane S-oxide 1a was confirmed to adopt a regular chair conformation.

동절기 반밀폐형 온실과 일반형 온실의 시설 내부 기상 환경 비교

Jeon Yong Hwan,Kim Eun Ji,Ju Se Hun,Myung Dong-Ju,Kim Kyu Ha,Lee Soung Ju,나해영 한국원예학회 2022 원예과학기술지 Vol.40 No.4

본 연구에서는 동절기 반밀폐형 온실과 일반형 온실의 환경제어 프로그램에서 수집된 온도, 습도, CO2, 광, 에너지 사용량을 비교 분석하였다. 반밀폐형 온실과 일반형 온실의 주간 온도는 차이가 없었으나 야간온도에서는 일반형 온실 18.0 ± 0.8°C, 반 밀폐형 온실 18.8 ± 0.8°C로 통계적으로 유의한 차이가 발생하였으며 외부 온도가 낮았던 1월에는 일반형 온실의 온도가 낮아 지며 그 차이가 더 커졌다. 외부 광량에 대한 주간 수분 부족분의 변화는 누적 광량 1MJ·m-2당 반밀폐형 온실은 0.08g·kg-1, 일 반형 온실은 0.15g·kg-1의 차이가 발생해 일반형 온실의 습도가 광량의 변화에 대한 영향을 크게 받았다. 두 온실의 24시간 수 분부족분의 평균을 비교한 결과 일반형 온실의 습도가 높았으며 변동 계수도 훨씬 커 습도 변화의 편차가 큰 것으로 나타났다. 주간 평균 CO2 농도는 두 온실 간에 차이가 없었으나 야간에는 일반형 온실 682.1 ± 103.7ppm, 반밀폐형 온실 762.7 ± 107.4ppm로 차이가 인정되었다. 동절기 단위 면적당 평균 전기 사용량은 반밀폐형 온실에서 13.8kWh·m-2, 일반형 온실은 15.3kWh·m-2로 일반형 온실이 높았다. 따라서, 반밀폐형 온실이 에너지 효율이 높고 시설 내부 환경을 안정적으로 유지하여 균일한 작물 생육이 가능할 것으로 판단된다.

Synthesis and herbicidal properties of vinylsulfonylphenyl triketones and their related derivatives

Dong Ju Jeon(전동주),Jung No Lee(이정노),Hyoung Rae Kim(김형래),Jong Hwan Song(송종환),Kyoung Mahn Kim(김경만),Kyung-Sik Hong(홍경식),Eung K. Ryu(류응걸) 한국농약과학회 1999 농약과학회지 Vol.3 No.2