심박수와 환기량을 이용한 최대산소섭취량 추정연구

김학렬,노성규,손태열,강인섭 龍仁大學校 體育科學硏究所 1991 體育科學硏究論叢 Vol.1 No.1

Direct measurement of oxygen uptake(V O₂??) is used to standard index of cardiorespiratory fitness, but is practical only in a laboratory setting. The purpose of this paper is presented assessing formular of V O₂?? with measured heart rate and ventilation as the independent variables and with directly measured V O₂?? as the dependent variables. Twenty males with college hand ball players volunteered to exercise on a bicycle ergometer by 2-min incremental load exercise. Incremented bicycle ergometer test was used to measure maximal values of metabolic variables. To calculated assessing formular of V O₂??, It was using linear regression and multiple linear regression. The conclusion were as follows : 1. Correlation Coefficient of heart rate and ventilation, oxygen uptake and ventilation, oxygen uptake and heart rate were presented r=0.918, r=0.936, r=0.930, respectively. also, multiple regression equation derived from data of the test group were; V O₂??(ml/kg/min)=HR(0.151)+VE-BTPS(0.012)-4.04…………(1) R²=0.9079 2. Linear regression of heart rate and oxygen uptake were: V O₂??(ml/kg/min)=HR(0.312)-14.03……………(2) R²=0.8654 3. Linear regression of ventilation and oxygen uptake were: V O₂??(ml/kg/min)=VE-BTPS(0.022)+6.997………(3) R²=0.8760 4. It was calculated more V O₂?? by using multiple linear regression considered two variables than assessing equation of V O₂?? with heart rate or ventilation.

중·장거리 선수들의 점증적 트레드밀 운동부하후 혈장의 젖산탈수소효소 및 젖산탈수소 동위효소의 변화

이규성,김학렬,최용어 韓國體育大學校附屬 體育科學硏究所 1992 韓國體育大學校附屬 體育科學硏究所論文集 Vol.11 No.1

고도로 훈련된 중, 장거리 런너(n=10)를 대상으로 단시간내에 최대상태(Exhaustion)에도달하도록 하는 점증적 트레드밀 운동을 실시 하였을때 혈장의 젖산탈수소효소(LDH)및 젖산탈수소 동위효소(LDH isozyme)를 분석함으로서 운동의 형태에 따른 조직의 상해 및 근섬유동원양상을 평가하고자 안정시와 운동직후 및 회복 30,60분에 주저정맥에서 약 5ml의 혈액을 채혈하였다. LDH활성도는 Beckman paragon법을 이용하여 측정 하였으며, LDH isozyme을 전기영동분리하고 scanning desitometer를 이용하여 상대적 %를 산출 하였다. 중, 장거리 런너들에서 점증적 트레드밀 운동부하후 혈장의 LDH활성도는 안정시에 비해 다소 증가 되었으나 통계적 유의차(p>0.05)는 없는것으로 나타났으며, 회복 30분과 60분에서도 안정시 및 운동직후 수준과 유의한차(p>0.05)는 없는것으로 나타났다. LDH isozyme은 운동직후 H-type(LDH1+2)에서 감소되는 경향을, M-type(LDH3+4+5)에서 증가되는 경향을 나타내였으나 통계적 유의차(p>0.05)는 없는 것으로 나타났으며, 회복의 시간경과에 따라서도 유의한차(p>0.05)는 없는 것으로 나타났다. 이러한 연구결과가 시사하는 바는 혈장의 젖산탈수소효소 및 젖산탈수소 동위효소의 변화는 운동의 형태에 따라 차이를 나타낸다는 것과, 현재에 이용된 트레드밀의 강도와 기간이 이들의 변화를 유발 시키기에는 불충분 하였다는 것으로 결론 지을수 있을 것이다. The pupose of this study was to estimate a damage of tissues and a recruitment patterns of muscle fibers followed exercise types by analyzing the plasma lactate dehydrogenase (LDH) and distribution of lactate dehydrogenase isozymes. The subjects for this study consisted of 10 middle and long distance runners. Venous blood samples of 5ml were collected before and after 2min incremental treadmill exercise, also in the 30,60min of recovery. Total LDH aetivity was examinated by using a Beckman paragon techniques. Also, LDH isozymes was determined to electrophoresis separation by using agarose gel buffered in paragon LD isoenzymes kit. This distribution of LDH isoenzymes was calculated from a relative percentage by scanning densitometer. Plasma total LDH activity after treadmill exercise did not statistically significant. difference(P>.05), and did not differ 30,60 minutes of recovery compared with treadmill exercise before. Distribution of LDH isozymes resulted in decreased of LDH H-type (LDHl+2), whereas LDH M-type(LDH3+4+5) increased, but did not statistically significant difference(P>.05) compared with exercise before. We conclude that Changes of plasma lactate dehydrogenase and lactate dehydrogenase isoenzymes differ as exercise types. And exercise intensity and duration of treadmill used to this research is not suitable to inducing a changes of these enzymes.

신규공모주식의 가치평가와 유상증자

蔡奎學,宋明圭 홍익대학교 경영연구소 2001 경영연구 Vol.26 No.-

We examine the pricing of initial public offering(IPO) and seasoned equity offering(SEO) using a relative valuation method. Several recent study present signaling models and market-feedback models in which firms underprice their IPO so that they can subsequently issue seasoned equity at more favorable prices. To test association between IPO underpricing and the probability and size of SEO which firm issue SEO whithin three years of its IPO, this study formed portfolio based on IPO dates excess returns, abnormal return over the period from trading day 21 to trading day 40 after the IPO date(AFTRET1) and abnormal return over the period from trading 91 to trading day 110 after the IPO date(AFTRET2), IPO date excess returns, define this variable UNDP, as the difference between the first aftermarket price and the IPO issue price divided by the issue price. This study estimated the daily market adjusted were formed. Aboved the average firms with UNDP, AFTRET1 and AFTRET2 are assigned to Hot issue portfolios and the others assigned Cold issue portfolios. And we examine the use of PER, PBR and PSR of comparable firms as benchmarks for valuing IPOs. Data for this study consist of 200 companies that are listed on the Korea Stock Exchange(KOSE) between the period of 1988 to 1997. We find evidence that firms that experienced relatively high market returns are more likely to issue seasoned equity within three years of there IPOs. Also find that the after market returns are significantly positively related to the probabilities of subsequent seasoned equity offerings. Firms that experience relatively larger IPO date returns are seasoned equity offerings tend to be larger. Firms that experience relatively larger IPO date returns are seasoned equity issue more quickly. There is no relation between IPO dates returns and after market returns with seasoned equity offering announcement-period abnormal return for 60 SEOs. Also we find that the PER, PBR and PSR of comparable firms have modest predictive ability without further adjustments. We believe the relative valuation method has many more practical applications in IPO pricing.

국내 감사인 조직의 감사통제와 표본조사방법의 구조화 분석

蔡奎學,李載鳳 홍익대학교 경영연구소 1993 경영연구 Vol.17 No.-

중·장거리 선수들의 강력한 스프린트성 반복운동후 혈장 젖산, 젖산탈수소효소 및 젖산탈수소 동위효소의 변화

이규성,김학렬,최용어 韓國體育大學校附屬 體育科學硏究所 1992 韓國體育大學校附屬 體育科學硏究所論文集 Vol.11 No.1

훈련된 중, 장거리 런너를 대상으로 강력한 스프린트성 운동(400m)을 반복적으로 수행하였을때 유발되는 형중 젖산농도, 젖산탈수소효소 및 젖산탈수소 동위효소의 변화를 평가함으로서 무산소성 운동에 대한 LDH 활성도의 특성을 재검토하고 이러한 무산소성 운동을 반복적으로 실시함으로서 유발되는 생체의 스트레스 및 근섬유 동원양상을 평가하고자 400m 트랙을 이용하여 강력한 스프린트 운동을 10회 동안 반복적으로 수행 하였다. 혈중 젖산농도, 젖산탈수소효소 및 젖산탈수소 동위효소를 분석하기 위한 혈액샘플은 400m 질주후 5분의 유식을 취하는 중 3분 경과시에 약 5ml의 혈액을 채혈 하였으며 혈액쌤플의 일부는 혈중 젖산농도를 분석하기 위하여 0.3M Perchloric acid 1000ul에 전혈 200ul를 첨가하고 30초간 진탕한후 원심분리하여 제단백 하였으며 상충액을 냉동보관하였다. 상충액은 1120ul Regent를 혼합하고 실온에서 60분간 방치한후 파장 340nm에서 time scan법으로 측정 하였다. 남은 혈액샘플은 혈장을 분하 하였으면 Beckmann Paragon 법을 이용하여 tltal LDH 활성도를 측정 하였다. 또한 LDH isozyme은 전기영동법으로서 Agarose gel을 사용하여 5개의 동위효소를 분리야였으며 scanning densitometer를 이용하여 상대적 %를 산출하였다. 스프린트성 반복운동에 따른 혈중 젖산농도는 안정시에 비해 1회 400m 질주 후 크게 증가된 수준(p<0.00001)을 나타내었으나 10회 질주가 반복될때가지 더이상의 유의한 증가 없이 전체적으로 일정한 수준을 유지 하였다. 그러나 total LDH 활성도는 혈중 전산농도와는 달리 안정시에 비해 400m 반복힛수에 따라 점차적으로 증가되는 경향을 나타내었으며 9회 400m 반복질주까지 안정시 수준과는 유의한차가 없었으나 10회 400m 질주후 증가수준은 안정시 수준보다 유의하게 높은 수준(p<0.01)을 나타내었다. 또한 total LDH 활성도의 상대적 %로 나나탠 LDH isozyme은 H-type(LDH1+2)의 경우 안정시에 비해 400m의 반복운동에 따라 감소되는 경향을 나타내였으며, 특히 LDH2에서 반복질주간에 통계적 유의차(p<0.01)를 나타내었다. 반면에 M-type(LDH3+4+5)은 반복 운동의 빈도에 따라 점차적으로 증가되는 경향을 나타내었으며, 특히 LDH4와 LDH5에서 현저하게 큰 증가경향을 나타내었다(p<0.001). 이러한 변화양상에 따라 M/H Subunit ratio가 점차적으로감소되는 경향을 나타내었으나 유의한차(p>0.05)는 없는 것으로 나나났다. 결과적으로 본 연구에서의 400m 반복적 질주에 따른 혈중젖산, total LDH 활성도 및 M-type LDH isozyme은 크게 증가를 나타내었다. 이러한 연구결과가 시사하는 바는 400m 반복적 질주에 따른 높은 혈중젖산의 축적이 증가된 totlal LDH 활성도와 M-LDH isozyme분포와 밀접한 관련성을 나나탠다는 것을 시사하는 바이다. The Purpose of this study was to-examine the profile of Lactate dehydrogenase activity during exercise by evaluating a changes of blood lactate concentration, LDH and LDH isozymes induced as a strenuously performed repetitive exercise(400m). Also, it was estimated from a physiological stress and recruitment patterns of muscle fibers indueced as an anaerobi exercise performed. Ten elite middle and long distance runers were employed for this study. Exercise protocol utilized a 10th 400m sprint run. Blood sample for analyzing the blood lactate concetration, lactate dehydrogenase, lactate dehydrogenase isozymes was collected at 3min out of rest period of 5min after 400m maximal run. One portion of the blood sample for analyzing a lactate concentration was deprotenized from 0.3M perchlioric regent to analyze a blood lactate cocnetration was measured by time scan methods in 340nm wave length after 60min ambient temperature. The reminder of the blood sample was stored in refrigerator after centrifuge. Total LDH activity of plasma was examined by using Beckman Paragon tchniques. Also, LDH isozymes was determined to electrophoresis separation by using agarose gel buffered by paragon LD isoenzymes kit. These distribution of LDH isozymes was calculated from a relative percentage by scanning densitometer. Blood lactate concentration followed strenuous repetitive exercise(400m) was shown significantly increased levels (p<0.0001) from 1th to 10th 400m maximal run in comparison with levels of rest. However, it was sustained a const.ant levels without more significant increase from 1th maximal run to 10th run. Total LDH activity showed a progressivly shift, trend as 400m run went on repetitively but, there was not significant difference(p>0.05) from rest levels to 9th maximal run. However, total LDH activity after the 10th 400m maximal run showed significantly increased levels(p <0.01), compared with rest levels. Also, distribution of LDH isozymes determine as relative percent.age of total LDH activity was displayed a decreased levels in case of H- specific type(LDH1+2) by increasing of 400m repetitive frequency. Especially, there displayed a significant difference(p<O.O1) in the LDH4 between 400m repetitive run. Wheareas, M- specific type(LDH3+4+5) was shown a increased levels by increasing of 400m repetitive frequency. Especially, there was significant difference (p <0.001) in the LDH 4 and LDH5. H/M subunit ratio followed changes of LDH isozymes distribution was shown a decreased levels, but there was not significant difference(p >0.05). In Conclusion, The results of this study showed a increase in blood lactate concentration, total LDH activity and M -type LDH isozymes. It was suggested that increase levels of blood lactate accumulation followed 400m repetitive maximal run was a close relation with the increase levels of total LDH activity, and M-LDH isozymes distribution.

외화표시 재무제표의 환산회계제도

채규학 홍익대학교 경영연구소 1995 경영연구 Vol.20 No.-

점증부하와 지속부하 운동강도가 회복기 생리적 변화에 미치는 영향

김학렬,노성규,손태열,우도영 龍仁大學校 體育科學硏究所 1991 體育科學硏究論叢 Vol.1 No.1

1. The time of break point between Fast-component and slow component of O₂ up-take curve was presented at 12sec after recovery and its level of % VO₂max showed 32.18% VO₂max(Incremental) and 32.98% VO₂max(Continuous). 2. There were no significant differences of the break point between Incremental load and continuous load during recovery time. By above results, Though it was suggested that there will no problem for select any kind load exercise to evaluate O₂Debt during recovery time, but it shall be more desirable that Incremental load be applied to aged or women subjects and continuous load be applied to athletes or healthy subjects. To examine the level of % VO₂max which points the break point between Fast component and slow component by analyzing V E, VO₂, and LA concentration during recovery period after two kinds of treadmill exercise, 10healthy men(32.3%±4.72yrs) were tested as subjects. The methods of exercise load were Incremental load(start with 1.5mph, increasing the speed of 1.1mph at every 2min) and continuous load(continual running with the speed of 100% VO₂max level) with fixed 6% grade of treadmill. Results from the two kinds of load exercise are follows ;

美國 物價變動會計制度에 대한 考察

蔡奎學 홍익대학교 경영연구소 1985 경영연구 Vol.9 No.-

This thesis is to present a useful data on accounting problems of changing prices that should be considered as the suitable accounting system of business society in Korea through the analysis of the accounting systems of changing prices in the United States. Especially, this thesis intends to regard the developing process and current status of an accounting systems of changing prices through the following statements. 1) APB Statement No. 3 issued by the Accounting Principles Board. 2) ASR No. 190 issued by the Securities and Exchange Commisson. 3) SFAS No. 33 and No. 82 issued by the Financial Accounting Standards Board. ASR No. 190 and SFAS No. 33, No. 82 are the pronouncement of the accounting systems of changing prices that are currently employed in the United States. But it seems to be replaced by uniform standards by the researches of the Financial Accounting Standards Board. The Basic guidelines of the SFAS No. 33 and No. 82 which were issued by the FASB summarized five categories : (1) considerations of special industry problems, (2) measurement of current cost by indexing and direct pricing, (3) miniature of the disclosure scope of supplementary information relating to changing prices(e.g., inventories, tangible assets, cost of good sold, depreciation), (4) presentation by separate item on holding gain or loss, (5) presentation by separate item on general purchasing power gain or loss. Therefore, it seems that applicability and usefulness of accounting information on suggested accounting systems of changing prices were taken into account as significant factors by the FASB. As balance sheet is excluded from supplementary information that should be disclosed, it is difficult to observe the financial status of an enterprise that has reflected the effects of changing prices.

聯結財務諸表 作成實態와 問題點 : the Problems and Suggestions for Improvements

蔡奎學,全夏成,吳瑗善 홍익대학교 경영연구소 1986 경영연구 Vol.10 No.-

外貨換算方法 중 屬性維持法에 대한 小考

蔡奎學 홍익대학교 경영연구소 1982 경영연구 Vol.5 No.-