한국 · 대만 유도국가대표선수들의 한팔 업어치기 동작 시근 활성도 비교 분석

김의환(Eui-Hwan Kim),안병근(Byung-Keun Ahn),김성섭(Sung-Sup Kim),조준명(Joon-Myoung Cho),지준안(Chun-An Chi),진종현(Jong-Hyun Jin),김지태(Ji-Tae Kim) 한국생활환경학회 2011 한국생활환경학회지 Vol.18 No.2

The purpose of this study was to compare and analyze the electromyograpic activity between Korean and Taiwanese of Ippon-Seoinage (one-armed shoulder throw) as Tokuinage (favorite and major technique) in Judo. The subject (Tori, attacker), who was 4 Korean and Taiwanese representative judoists from 2007 to 2009 years, respectively, Uke (defender) was a Judo-doll made by Kim, Eui-hwan etc. (2007), whole body of judo-doll was fixed, upper body was flexible 35 degree forward and backward, lower was 15 degree, was used to muscles activities measured by surface-electrode & electromyography. Subject performed 5 successful trials respectively, with parter (Uke) was resistance (R-0%) of judo-doll. Muscle activities were obtained from the electromyography analysis. Muscle activities in all phase, Taiwanese were lower than Korean, right Bicep, Trapezius, Tibialis muscles in Kuzushi phase, right Bicep, right Trapezius, left Rectus abdominus in Tsukuri and Kake phase, different between Taiwanese and Korean were signify (p < .5).

Methylation Status and Expression of E-cadherin in Oral Squamous Cell Carcinomas Compared to Benign Oral Epithelial Lesions

Son, Hyun-Jin,Chu, Jung-Youb,Cho, Eui-Sic,Lee, Dong-Geun,Min, Myung-Gee,Lee, Suk-Keun,Cho, Nam-Pyo The Korean Academy of Oral Biology 2006 International Journal of Oral Biology Vol.31 No.2

Expression of invasion/metastasis suppressor, E-cadherin, is reduced in many types of human carcinomas. Although somatic and germline utations in the CDH1, which encodes the human E-cadherin, have frequently been reported in cases with diffuse gastric and lobular breast ancers, irreversible genetic inactivations are rare in other human carcinomas. Recently, it has been well documented that some genes in human cancers may be inactivated by altered CpG methylation. Herein, we determined the expression and methylation status of E-cadherin in oral squamous cell carcinoma (SCC) by immunohistochemistry and methylation-specific PCR. The expression of E-cadherin was significantly higher in the well-differentiated oral SCCs than the moderately or poorly differentiated ones. None of eight tested benign pithelial hyperplasias showed aberrant methylation, whereas five of 12 oral squamous cell carcinomas showed aberrant methylation. When we compared E-cadherin expression with methylation status, oral SCCs with normal methylation showed a higher expression of E-cadherin than those with methylation. These findings suggest that aberrant CpG methylation of CDH1 promoter region is closely associated with transcriptional inactivation and might be involved in tumor progression of the oral mucosa.

악성흑색종과 양성멜라닌세포성모반에서 bcl-2 단백발현에 관한 면역조직화학적 연구

이성열,이종석,김현조,정현,조현듯,김의한 순천향의학연구소 2001 Journal of Soonchunhyang Medical Science Vol.7 No.2

Background: The bcl-2 protein, contrast to p53, has been shown to be suppress the apoptosis, and overexpression of the bcl-2 protein has been reported in several malignant tumors. Although how the bcl-2 protein takes part in tumorigenesis has not been proved, the bcl-2 positive tumors appeared to have good prognosis in some malignant tumors. The expression pattern of the bcl-2 in melanocytic nevi and malignant melanoma have not been well known. The authors analyzed immunohistochemically expression of the bcl-2 protein to investigate the role of the bcl-2 protein in developing malignant melanoma. Method: 10 malignant melanoma and 10 benign melanocytic nevi were immunostained with anti-bcl-2 monoclonal antibody. Results: In malignant melanoma, 1 case was 2+ positive, 9 cases were 3+ positive. In benign melanocytic nevi, 2 cases were 2+ positive, 8 cases were 3+ positive. Conclusion: Bcl-2 protein is expressed by benign melanocytic nevi and malignant melanoma. There is no difference of bcl-2 protein expression in melanocytic nevi and malignant melanoma.

原價理論의 史的 變遷과 그 比較 考察 : 操業度에 대한 原價의 依存性을 중심으로

玄義泰 건국대학교 1973 學術誌 Vol.16 No.2

A theory of costs in managerial economics (Betriebswirtschaftslehre) attaches importance to the analytical explanation of scientific methods which are the most appropriate for solving the various existing problems in business enterprises. Therefore, the theory of costs in managerial economics (Betriebswirtschaftslehre) should answer the following two problems: First, it must explain the causal factors which are practically affecting the cost amount of business. Second, it must also indicate the proper conditions for the formatiton of optium cost. This paper, however, is neither to comprehend all categories of the existing problems in the theory of costs nor to work out a perfect system of theory, but to emphatically analyse the dependency of cost on the operating grade and to account for the effect on business policy. For these purposes, a historical-genetical approach has been adapted as an analytical tool. Lots of literlature concerning the dependency of cost on the operating grade have been published. Having examined those books, we can, in general, find two major tendencies. One is the so-called "traditional theory of costs, " primarily represented by Professor E. Schmalenbach and K. Mellerowicz. The other is the "mordern theory of costs," primarily advocated by Professor E. Gutenberg and his followers. The modern theory of costs places its emphasis on the indirect and analytical explanation of the relationships between cost and the operating grade, based on the production, especially B-type production. On the other hand the traditional theory of costs tries to explain the relationships between cost and the operating grade in a synthetical and direct way, based on marginal utility theory. However, it must be emphasized that both traditional and modern theories have common basic ground, "principles of optimization", in view of the fundamental principle of business behavior. Thus, we can assume the possibility of integrating boththe above-mentioned theories. Eventually, when exert our best efforts to find out and combine fundamental merits, both theoretical, from the two theories, an analytical and synthetical theory of costs may be newly establish. In the develped countries as the U.S.A and the Federal Republic of Germany, new and positive investigation for the development of the theory of costs is underway. However, lots of problems exist unsolved. Such a new-approach may be characterized by its mathematical model analysis. In particular, most Korean businesses are under unfavorable circumstances and are carried on a relatively unstablized foundation. In conclusion, the following should be emphasized, In order to obtain flexible adaptability toward the rapidly changing environment of the world business circle and to achieve business stability for the elasticity of management, we should not arrange a horizontal and closed approach, but establish, first of all, an independent framework of the theory of costs, in which we can analyse the cost itself on the whole process of management.

原價會計의 發展過程에 관한 硏究 : 産業革命 이후 1920년까개지의 成立過程을 중심으로 With special references to the establishment process from the Industrial Revolution through 1920

玄義泰 建國大學校 經濟經營硏究所 1989 商經硏究 Vol.14 No.1

Cost accounting and management control procedures function in complex organizational settings. Unlike the natural sciences where the underlying phenomena seem quite stationary, organizational and management phenomena must continually adapt to changing circumstances. But, despite considerable change in the nature of organizations and the dimensions of competition during the past 60 years, there has been little innovation of cast accounting and management control system. Therefore, to have a better knowledge of today's cast accounting, it is more important than else to study historical developments in the theories and techniques of cast accounting. Given that cost accounting has historically been developed under different set of environmental factors in firms and accounting, the chronological delimitations of cast accounting in this paper are such as the following : First stage-generation period Second stage-establishment period Third stage-extention period The purpose of this study is to take a historical review of several studies that contributed much to development of cost accounting practice from the industrial Revolution to early twenty-century and to provide a basis for study of the cost accounting history. Also, in order that cost accounting research does not fall too far behind changes in the competitive environment and the new procedures being introduced by innovative organization, researchers need to be informed about contemporary pratice and the evolving skill of the best practitioners. For reason, this study is focused on the necessity for developing cost accounting practice suitable to 1980's manufacturing environments and thee field-based research in that direction.

잠김 금속판을 이용한 대퇴골 전자하 골절의 치료 : 압박 고 나사와 비교

손현철, 김용민, 김동수, 최의성, 박경진, 조병기, 박지강, 배승환 충북대학교 의과대학 충북대학교 의학연구소 2011 忠北醫大學術誌 Vol.21 No.2

-본문참고-

CASB의 原價會計基準과 그 影響

玄義泰 건국대학교 1981 學術誌 Vol.25 No.1

The purpose of the Cost Accounting Standards Board is to develop and promulgate uniform cost accounting standards for contractors and subcontractors doing business with the Department of Defense. Although the Board has a fairly narrow range of responsibility at present, it has the potential of becoming a powerful regulator of accounting procedures and standards. This article traces the development of the CASB and examines Cost Accounting Standards and their impacts. The CASB was established as an agent of Congress in August 1970 by an amendment to the Defense Production Act of 1950. The Board, formally organized in January 1971, was initially given the responsibility of promulgating cost accounting standards to achieve uniformity and consistency in the cost accounting priniciples followed by defense contractors-under federal contract. These standards are established as guidelines in the pricing, administration and settlement of negotiated defense contracts in excess of $ 100,000. There have been 20 Standards promulgated as of this writing. Without going into the details, we have listed the Standards by number and title. 401 Consistency in Estimating, Accoumulating and Reporting Costs. 402 Consistency in Allocating Costs Incurred for the Same Purpose 403 Allocation of Home Expenses to Segments 404 Capitalization of Tangible Assets 405 Accounting for Unallowable Costs 406 Cost Accounting Period 407 Use of Standard Costs for Direct Material and Direct Labor 408 Accounting for Compensated Personal Absence 409 Depreciation of Tangible Capital Assets 410 Allocation of Business Unit General and Administrative Expense to Cost Objectives 411 Accounting for Acquisition Cost of Material 412 Composition and Measurement of Pension Costs 413 Adjustment and Allocation of Pension Costs 414 Cost of Money as an Element of the Cost of Facilities Capital 415 Accounting for the Cost of Deffered Compensation 416 Accounting for Insurance Costs 417 Distinguishing between Direct and Indirect Costs 418 Accounting for Costs of Service Centers 419 Allocation of Manufacturing, Engineering and Comparable Overhead 420 Independent Research & Development and Bid & Proposal Costs The cost accounting standards promulgated thus far by the CASB can be classified into these groups: (1) Standards 401, 402, 404, 406, 408, 411, 412, 413 and 415, which are basically similar to existing accounting standards ; (2) Standards 403 andi410, which could be in conflict with generally accepted accounting principles ; and (3) Standards 405 and 414, which have no equivalent existing accounting standards. The CASB has made its presence felt. Many staffs and millions of dollars have been expended by the CASB and the defense industry on the development, promulgation and implementation of cost accounting standards since 1970. Most contractors have set up staffs to review CASB communications, submit comments and to analyze disclosure statements. Accounting systems have had to be revised in some cases to fit the new standards. Whenever this requires computer programming and system changes, considerable expense results. Any resulting cost impact must be determined by contract and must be reported to the contract officer. The CASB seams to be moving with each new standard further into the depths and details of accounting. It has also indicated a desire to extend its coverage to include government contracts beyond the defense category. With congressional approval the CASB may widen its area of authority and influence until it meets strong resistance from other authoritative groups. The force of law is more influential in a business situation than are principles promulgated by a professional group. In the meantime, it is hoped that the CASB Standards provides a useful information for promulgating the comprehensive and Systematic Government Services Procurement Regulations, and that they make a contribution toward the development of Cost Accounting Standards in Korea.

1830-40년대 美國 鐵道會社의 管理會計實務

玄義泰 建國大學校 經濟經營硏究所 2002 商經硏究 Vol.27 No.1

This study examines management accounting practices of American railroad companies, such as The Western Railroad, The Baltimore and Ohio Railroad, and The New York and Erie Railroad, in the 1830S-1840S. The railroads were, then, the first modern business enterprises.. They were the first to require a large number of salaried managers ; the first to build the divisional organization ; and the first to develop financial and stastical flows to control and evaluate the work of the many managers. The innovations of the 1830S and 1840S, which became standard practice in the 1850S and 1860S, increased the efficiency and productivity of transportation provided by the individual routes. In sum, this study suggests that the management accounting practices at American railroads were an archetype of today's multi-level management accounting.

패러다임의 전환과 관리회계의 혁신

현의태 建國大學校 經濟經營硏究所 2000 商經硏究 Vol.24 No.2

綜合的 原價 節減에 관한 考察

玄義泰 건국대학교 1971 學術誌 Vol.12 No.1

Business enterprise as an organization which may depictively be characterized by its setting up an immutable purpose of obtaining good profits is exceedingly in demand either to increase revenues or reduce the costs. Of these two, however, the appropriate cost reduction will be of food importance rather than the increase of the revenues, particularly under the very situation where the recent socio-economic structure of the country has unmistakably intensified the decree of sales competition. Here we find good grounds for the necessity of linkage between the cost reduction as a means and maximalization of profits as an objective which is not limitless. It goes without saying that the cost reduction will surely be a fundamental objective of the business, the profits increase of which the success and failure are directly connected with those of effective cost reduction. Of course, the need for cost reduction exists in vertually every business enterprise. But in the case of methodology the emphatic points should be placed on not a type of "hit-or-miss" approach, but an approach of Integrated Cost Reduction. It was the OEEC that stressed and advocated, for the first time, the necessity and availability for adaptation of the afore·said comprehensively integrated measures. In a booklet "Cost Reduction in Industry", published in 1961, gave a definition of the phrase "Integrated Cost Reduction" as follows; "...an organized continuing activity for the reduction of mists, involving all the key functions of a business and, therefore, all the key people, and containing the elements of planning, implementation and measurement". Aside from the categorization of extent of the integrated cost reduction which will have to be dull scrutinized in another paper, the focus of this paper will be placed on the main level of analysis pertaining to the aspects of both manufacturing costs and marketing costs which can be classified roughly into two main groups in accordance with a traditional standard. The process of integrated cost reduction scheme begins at a concrete cost reduction planning. To make the cost reduction plan effectively practicable a pre-planned target more than anything else must be derived from the long-range profit plan in advance. As a substantial target it must also be a reasonable cost reduction in itself and it might possibly be established by a deliberate estimation of the business environment, both in internal and external. In order to improve the business environment are there lots of complicated and difficult problems which transcend occasionally the scorer of individual enterprise's capablity. Despite of such difficulties, it imust concentrate all its eagerness and efforts to improving a mutual cooperation between the enterprise in a broader sense. In succession, a work for the reform of the business structure must set to activate. Considerations for the rationalization of the business structure may desirably be described as the following. (1) What is the most appropriate products selected to an enterprise? (2) How is the degree of appropriatenss of facilities both technically and economically? (3) Are personnel properly disposed and organized to meet their role with a higher state of efficiency at lower cost? In particular, it is very desirable for the Korean developing enterprises which belong to the open econmic system to promote an energetic drives for the realization of the business objective by means of cost reduction. In this connection, the most effective measures for this purpose of the cost reduction may be attributable to the "step by step" policy toward the specialization and specification of the manufactured goods and products for which the industry of comparative advantages should be developed and cultivated, based upon the principle of equality of international division of labor. In consequence, a low cost of, but multiple purposes of appropriate installations are estimatively to be firstly established in the afore-suggested direction. Because it is the only way to be noted to arrange the step-by-step reform of the constitutional defects, so that it would bring forth a desirable stability to the business and the foudations could be consolidated for the cost reduction. A scheme of the integrated cost reduction includes three parts of cost component analysis, special cost study and direct costing. In the meantime, the manufacturing costs consist of coot accounting by industrial engineering, material balance analysis and standard costing, and a scheme of marketing cost analysis may be adapted for the marketing costs. In conclusion, I would like to suggest a new level of methodology among the cost theories within the framework of the open system in which the integrated cost reduction might be ensured. Methodology in detail includes: (1) Micro analysis to the actual costs (2) Dynamic analysis to cost data (3) Messurement of the cost function (4) Reclassification of cost in accordance with the objectives of a business.