減價償却과 資産再評價 : 貨幣價値變動詩의 問題點을 中心으로

金世漢 慶北專門大學 (영주경상전문대학) 1977 慶北專門大學 論文集 Vol.1 No.-

1. Introduction The purpose of this thesis is, by examining closely the essence of depreciation, to reconsider the aspect of financial management in practical business and to discuss the revaluation of assets as a means of adjustment about the accounts theory in case of fluctuation of currency value. 2. The essence of Depreciation and the Aspect of Financial Management It may be said that the essence of depreciation lies in the theory of expenditure division and the object of practical business is to be found in the aspect of financial management. We cannot, therefore, help assuming that the depreciation-accounts does not merely preserve funds invested at the vcry beginning but raise th capilal for substitution, modernization and expansion. 3. Inflation and Depreciation In summarizing the problems of depreciation-accounts in the period of inflation, it is not until we change purchasing cost into the expenses corresponding to the practical profit in the period of inflation that we can succeed in keeping the business funds and that we can, also in a profit & loss accounts, wearing an aspect of certainty, escape making mistakes of appropriating the fanciful profit. 4. Revaluation of Assets As I have pointed out above, we can mobilize all the non-government funds efficiently and reform the establishments by excluding the nominal income followed by a rise in price and by revaluating assets so as to make business assets of enterprises be suited to reality of our national economy. 5. Conclusion I have studied the aspect of financial management in practical business by examining closely the essence of depreciation and above all, I think, the urgent problem of depreciation-accounts in the period of inflation is that the methods of revaluating assets and of depreciation should be reconsidered in view of the real situation of our economy.

환경농업 시범마을 논에서 시비에 따른 무척추동물 개체 수 변화

한민수,신중두,나영은,이남종,박문희,김세근 한국환경농학회 2002 한국환경농학회지 Vol.21 No.2

논의 관리방법에 따른 수서생물상의 변동 양상을 파악하기 위하여 종합적인 환경농업기술 시범 2개 지역의 논 및 하천에서 주기적으로 조사 분석하였다. 논에서의 수서 무척추동물의 총 개체 수는 두 지역 모두 농가관행구에 비해 화학비료 토양검정 시비구에서 62% 이상 높았고 그 다음은 두 지역에서 서로 다르게 나타나 옥천의 경우 농가관행구, 양평은 화학비료+개량재 순으로 많고, 가장 적은 처리는 무비구였다. 수서곤충의 총 개체 수는 토양검정시비구가 농가관행구 옥천 및 양평 각각 328, 45.1/L보다 56%, 69% 더 많았다. 갑각류의 총 개체수는 옥천 지역에서는 토양검정 화학비료구> 화학 비료+개량제구> 농가관행구> 무비구 순으로 많았으며, 양평에서는 화학비료+개량제구>토양검정 화학비료>무비> 농가관행구 순으로서 과다 비료시용구인 농가관행구에서 가장 적었다. 두 지역의 논관류 하천에서 서식하는 수서 무척추동물은 59과 76종이 분류되었고, 미확인종이 14종으로 조사되었으며, 특히 물방개과 중 노란테 콩알 물방개 및 땅콩 콩알 물방개가 채집되었고 양평 지역에서는 날도래 종류가 다양하게 서식하고 있는 것으로 나타났다. 하천지류별 수서 무척추동물 서식밀도는 두 지역 모두에서 상류보다는 하류에서 밀도가 높았으며, 옥천의 연평균 성적에서도 하류에서 1300/0.09 ㎡로 최상류에 비해 172% 더 많은 밀도를 나타냈다. 친환경 농업 실천 2개 지역에서의 논 서식 수서 무척추동물 개체 수 조사 결과 일반관행 농가 논 91.1/L 보다 58% 더 많았다. This study was conducted to survey and identify kinds and population of the freshwater invertebrate fauna according to the managements of paddy rice fields at Ok-Chun and Yang-Pyung. The experiment was conducted in 4 paddy plots; conventional fertilization plot (CF), fertilization by prescription with soil testing with (ST+A) or without soil amendment (ST), and no fertilization as the control. In addition, the freshwater invertebrate fauna was also surveyed at 3 sections of as upper, intermediate and down, in both Jitan and Bungsan stream. The total number of the freshwater invertebrates was higher in the order of ST>CF>ST+A>C and ST>ST+A>CF>C at Ok-Chun and Yang-Pyung, respectively. The population density of aquatic insects was higher in plots fertilized by prescription with soid testing than in the other plots at both demonstration villages. The freshwater invertebrates collected in Jitan and Bungsan stream were identified and classified into 59 families and 90 species, and their population density was highest in the downstream among.

現代國家의 課題와 環境保護 : 獨逸基本法 제20a조를 중심으로 Im Mittelpunkt Art. 20a Grundgesetz

金世圭,韓貴鉉 동아대학교 법학연구소 1997 東亞法學 Vol.- No.23

韓國鐵鋼産業의 貿易形態와 國際競爭力에 관한 硏究

金世榮,趙漢姬 단국대학교 산업연구소 1992 산업연구 Vol.15 No.-

레진전색제의 마모저항성에 대한 평가

김수미,한세희,조영곤 대한치과보존학회 2007 Restorative Dentistry & Endodontics Vol.32 No.3

이 연구는 강화형 미세입자 복합레진인 Micronew에 BisCover 레진전색제를 적용한 후 칫솔마모시험을 시행하여 복합레진 표면의 조도와 현미경적 변화를 비교함으로써 레진전색제를 복합레진 표면에 재적용할 시기를 알아보고자 하였다. 분리 가능한 알루미늄 판과 복합레진을 이용하여 8×3×2 mm크기의 복합레전 시편 200개를 제작하였다 복합레진 시편의 양쪽표면을Sof-Lex disc로 거친 입자에서 증간 입자까지 마무리한 후 실온의 증류수에 34시간 동안 보관하였다. 시편은 disc로 마무리만 시행한 F군 (n=10)과 마무리 후 레진전색제인 BisCover를 적용한 B군 (n=190)으로 분류하였다. B군은 다시 칫솔질을 가하지 않은 B-IM 군 (n=10)과 칫솔질을 가한 군 (n=180, B-1군에서 B-l8군)으로 분류하였다. 칫솔질을 가한 군은 칫솔마모검사기의 수조에 페리오 치약과 증류수를 무게 비 50 : 50으로 혼합하여 부은 다음 홈이 파진 알루미늄 블록에 각 군의 시편을 위치시키고 칫솔을 고정장치에 부착하여 전, 후 왕복운동을 가하여 칫솔질을 가하였다. 칫솔질은 B-1군에서 B-18군 까지 각각 900회씩 증가시켜 16,200회까지 시행하였다. 표면조도측정기를 사용하여 각 군의 복합레진 표면의 평균 표면조도 값 (Ra)을 산출한 후 통계적으로 분석하였고. 주사전자현미경하에서 각군의 대표적인 시편 1개를 관찰하여 다음과 같은 결과를 얻었다. 1. F군의 Ra는 0.898±0.145 ㎛, B-IM 군의 Ra는 0.289±0.142 ㎛를 나타냈으며, B-1군에서 B-18군까지의 Ra는 점차적으로 증가하여 B-1 군에서 0.299±0.48 ㎛, B-18군에서 0.642 ± 0.313 ㎛까지 나타났다. 2. Ra 최종 군집중심은 군집 1 (B-IM∼B-7)에서 0.361 ㎛, 군집 2 (B-8∼B-14)에서 0.511 ㎛, 군집 3 (B-15∼B18)에서 0.624 ㎛를 나타내어 각 군집의 Ra 최종 군집중심 간에 통계학적으로 유의한 차이를 나타내었다. (F=49.705, p=0.000) 3. B-IM군의 Ra 증감율은 F군에 비해 210.72%감소되었으며, B-8군과 B-15군의 Ra 증감율은 B-IM군에 비해 각각 35.49%와 51.35% 증가되었다. 4. FE-SSM 관찰에서 B-IM 군은 매우 평활한 복합레진 표면을 나타내었고, B-8군은 전체적으로 평활한 복합레진 표면을 보였지만 표면에 수직으로 아주 얕은 흠집을 나타내었다. B-15군은 복합레진 표면의 중앙에서 B-8군보다 더 넓고 불규칙 한 수직의 흠집을 나타내었고, B-18군은 복합레진 표면 전체에 넓은 흠집을 나타내었다. The purpose of this study was to evaluate the abrasion resistance of surface penetrating sealant which was applied on a composite resin restoration and to provide proper time to reapply sealant on composite resin surface. Two hundred rectangular specimens, sized 8×3×2 mm, were made of Micronew (Bisco, Inc., Schaumburg, IL, U.S.A) and divided into two groups F group (n = 10) was finished with coarse and medium grit of Sof-Lex discs and BisCoverwas applied B group (n = 190) after finishing with discs. B group was again subdivided into nineteen subgroups. From B-1 group to B-18 group were subjected to toothbrush abrasion test using a distilled water-dentifrice slurry and toothbrush heads. B-IM group was not subjected to toothbrush abrasion test. Average surface roughness (Ra) of each group was calculated using a surface roughness tester (Surfcorder MSE-1700: Kosaka Laboratory Ltd., Tokyo, Japan). A representative specimen of each group was examined by FE-SEM (S-4700: Hitachi High Technologies Co., Tokyo, Japan). The data were analysed using cluster analysis, paired t-test, and repeated measure ANOVA. The results of this study were as follows; 1. Ra of F group was 0.898±0.145 ㎛ and B-IM group was 0.289±0.142 ㎛. Ra became higher from B-1 group (0.299±0.48 ㎛) to B-18 group (0.642±0.313 ㎛). 2. Final cluster center of Ra was 0.361 ㎛ in cluster 1 (B-IM∼13-7), 0.511 ㎛ in cluster 2 (B-8 B-14) and 0.624 ㎛ in cluster 3 (B-15∼B-18). There were significant difference among Ra of three clusters. 3. Ra of B-IM group was decreased 210.72% than Ra of F group. Ra of B-8 group and B-15 group was increased 35.49% and 51.35% respectively than Ra of B-IM group. 4. On FE-SEM, B-IM group showed the smoothest resin surface. B-8 group and B-15 group showed vertically shallow scratches, and. wide and irregular vertical scratches on composite resin surface respectively. Within a limitation of this study, finished resin surface will be again smooth and glazy if BisCover would be reapplied within 8 to 14 months after applying to resin surface. [J Kor Acad Cons Dent 32(3):180-190, 2007]

95년도 음주운전 교통사고의 분포에 관한 연구

김영운,한백회,민지숙,오세진,박성우 內務部 國立科學搜査硏究所 1996 國立 科學 搜査 硏究所 年報 Vol.28 No.-

Flutamide가 수컷 생쥐의 유해감각예민도에 미치는 영향

장세헌,김명정,박제민,양구범,한병득 대한생물치료정신의학회 2000 생물치료정신의학 Vol.6 No.1

Objectives : Previous findings on nociception modulatory effect of testosterone were controversial. In this study, androgen receptor antagonist flutamide was used to reveal testosterone effect on baseline nociceptive sensitivity and stress-induced antinociception in male mice. Methods : Experiments consist 3 Parts: 1) tail flick latency(TFL, sec, 52±1℃) was measured before and 30 minutes after intraperitoneal injection of flutamide 150, 100, 50mg/kg or vehicle(N=15 for each group); 2) TFL was measured before and after serial injection of LHRH antagonist antide(1mg/kg, ip), and 30 minutes after flutamide(100mg/kg, ip) or vehicle; 3) With pretreatment of flutamide(100mg/kg, ip) or vehicle(N=15 for each group), TFL was measured before and after 5 minutes of forced-swim in cold water(15±1℃). Results : 1.TFL was significantly elongated(hypoalgesic) in the flutamide 100 and 150mg/kg groups. TFL of flutamide 150mg/kg group was significantly longer than 50mg/kg group. 2.Though pretreatment with antide itself did not make any change in TFL, it blocked antinociceptive effect of flutamide. TFL was elongated by serial injections in both flutamide and control group. 3.TFL was elongated by FS in both flutamide and control group. FS-induced elongation of TFL was significantly more prominent in flutamide group. Conclusions : From these results, it is suggested flutamide has antinociceptive effect on baseline TFL and potentiates FS- induced antinociception.

근 피판술을 이용한 기관흉막루의 치료

류한영,설정현,김정철,한승세,우상현,최시호 大韓成形外科學會 1991 Archives of Plastic Surgery Vol.18 No.2

Bronchopleural fistula and chronic empyema are the difficult problems in the thoracic surgery field. We experienced 3 cases of chronic empyema and complicated bronchopleural fistulas treated with muscle flap and concomitant thoracoplasty. The causative primary diseases were pulmonary tuberculosis and bronchiectasis. All the three cases have failed to control the chronic empyema and bronchopleural fistula with conventional method such as closed or open drainage and Eloesser flap after lobectomy. The unresponsive infection on bronchopleural fistula and pleural space was well controlled after muscle flap with thoracoplasty. Complete decortication, closure of bronchopleural fistula as much as possible and coverage of closed fistula with good vascularized tissue are the essential factors for the success of operation on chronic empyema and bronchopleural fistula. The results of operations were satisfactory and the respiratory function was well preserved or improved in one patient. But, the contour of chest wall was deformed in patient with extensive concomitant thoracoplasty.

烏貝散이 HCI-aspirin 으로 유발된 십이지장궤양에 미치는 조직학적 영향

구세광,이형식,김종대,한상원,김상찬,이재현 慶山大學校 基礎科學硏究所 1999 基礎科學 Vol.3 No.-

오패산이 HCI-aspirin tm으로 유발된 rat 십이지장궤양에 미치는 조직학적 영향을 관찰하기 위하여, 오패산을 1,3 및 5일 동안 경구투여하고 십이지장의 조직학적 변화를 관찰하였던 바 다음과 같은 결과를 얻었다. 실험 전 기간동안 대조군에서는 십이지장 융모의 위축과 붕괴가 관찰되었으며, 조직학적으로는 점막상피의 변성 및 탈락이 관찰되었고 점막고유층에서는 염증세포의 침윤(infilteration)의 소견이 관찰된 반면 오패산 투여군의 투여 1일에서는 대조군과 유사하게 관찰되었으나, 투여 3일후부터 점막상피의 첨부에서 경미한 카타르성 물질이 관찰된 이외에 정상군과 유사한 소견을 나타내었다. 이상에서 오패산이 십이지장궤양의 치유를 촉진시키는 것으로 관찰되었다. In order to study, the histological effects of Opeaesan on the duodenal ulcer induced by HCI-aspirin tm in rate, experiments were done by oral administration and observed histological profiles of the ulcerative lesions. Ulcerative lesions were unmerously detected in control groups especially in pylorus-duodenal junctions. Histologically, very severe injury to duodenal epithelium wer observed in control groups and these injuries were increased with time intervals. But in the Opaesan-administration groups, no gross lesion of ulcer were demonstrated and histologically minor injury to the mucosal epithelium were observed. Among the Opaesan treatment groups, most slight injuries to duodenal mucosa were detected in 5 days after administration when the histological profiles were similar to that of normal groups. According to these result, it is suggested that Opaesan should be used in treatment of the duodenal ulcer but the funcitonal mechanisms were unknown.

백악질 변연을 갖는 2급 와동에 충전된 4종 복합레진의 미세누출

조영곤,한세희,김은성 대한치과보존학회 2001 Restorative Dentistry & Endodontics Vol.26 No.6

The purpose of this study was to evaluate four different composite resins in vitro for microleakage in Class II box-type restorations that have gingival margins apical to the cementoenamel junction. Forty caries-free extracted human molars were used in this study. The Class II cavities were prepared 1.0mm below cementoenamel junction with a # 701 carbide bur. The teeth were randomly divided into four groups, each group comprising 20 treated cavities according to adhesives and filing materials ; Group 1 : Scotchbond Multipurpose/z-100, Group 2: Ariston Liner/Ariston pHc, Group 3: One-Step/pyramid, Group 4: Prime & Bond NT/SureFil. To simulate the clinical situation during restoration placement, a restoration template was fabricated and composite resin was filled using a three sited light-curing incremental technique. The specimens were stored in the 100% humidity for 7 days prior to thermocycling. The specimens were immersed in 2% methylene blue dye solution for 24 hours and then embeded in transparent acrylic resin and sectioned mesiodistally with a diamond wheel saw. The degree of marginal leakage was scored under the stereomicroscope(×20) and the data were analyzed by Kruskal-Wallis test and Mann-Whitney test. The results were as follows : 1. Microleakage was minimal in the hybrid composite resin type, Z-100. 2. In the condensable types, Pyramid shows the most microleakage compared to Ariston pHc. And SureFil(p<0.001) . 3. There was no statistically significant difference between Ariston pHc and SureFil(p>0.001). Key words : Microleakage, Cemental margin, Hybride composite resin.