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敎會 會計制度 改善에 관한 硏究 : 서울 J교회 사례를 중심으로 Focusing on Youngju
이병원,장찬휘 동양대학교 2003 동양대학교 논문집 Vol.9 No.1
With the growth of churches, the scale of church finance has become larger, so the church accounting system should be changed for that reason. The role of church accounting is to classify the economic and financial activities of a church as a business account, and record and arrange them accordingly. And it also analyzes, verifies and reports the results. Church accounting is non-profit, budgetary, fund, and cash basis accounting. This study analyzed the case of "J church" in Seoul (Presbyterian church, unified) and focused on the financial reporting of the church accounting system. Through this research, some problems in church accounting system were identified as follows. First, a single entry bookkeeping system should be changed into a double entry system because nowadays churches are becoming larger. Second, accounting information should be open to the public especially to the congregation and an internet homepage should be created. Third, church accounting principle article 18 should be changed really. Fourth, the method of depreciation should be presented. Fifth, church accounting should be audited in order to certify that all the activities of the church are performed according to the regulations. Finally, the standards of foreign exchange accounting should be established so that we can coordinate an effective financial program with our missionary activities abroad. The suggestions listed above are ways to remove factors of waste and to effectively manage the church properties.
이명섭,한정태,이근복,김노수,조찬휘 永同大學校 1997 硏究論叢 Vol.3 No.1
우리 영동대학교에서 1998년 이후 지금까지 진행하여 온 특별 주제 학습과정인 STC(Special Topics COurse)프로그램을 기존의 운영틀에서 탈피하여 한층 더 발전시킨 복합STC로 활용하고자 하였으며, 특히 이를 졸업생의 취업 및 진학의 방법으로 최대한 활용하고자 계획·운영하였다. 그 결과 취업 및 진학과 같은 진로 확립은 물론 전공지식의 확대, 자격시험 대비능력의 향상, 학생과 교수간의 유대강화 등과 같은 괄목할 만한 성과를 얻을 수 있었으며, 교수들의 산업체 방문을 통한 산학협동의 계기 마련에도 커다란 성과를 얻었다. We have upgraded the STC(Special Topics Course) program, which has been carried out in our university since 1995, to more structured program so that we could train our chemical engineering students better. This program was geared to help students find better jobs and enter well-recognized graduate schools. Consequently, we had most students successful in job searches as well as entrance exams for graduate school; besides, those who actively participated in our STC program were able to attain better professional knowledge and acquire various professional engineers certificates. On top of that, this program allowed us to build up closer relationships with our students. We also made university-industry cooperation possible through our visits to industries nearby.
혈소판 응집 억제제의 효과 측정법에 대한 고찰과 지원자에서 Triflusal의 혈소판 응집 억제능 평가
이병요,장힘찬,백인환,윤휘열,권광일 충남대학교 약학대학 의약품개발연구소 2010 藥學論文集 Vol.25 No.-
The anti-platelet agent is a member of a class of pharmaceuticals that decreases platelet aggregation and inhibits thrombus formation. They are effective in the arterial circulation and widely used in primary and secondary prevention of thrombotic cerebrovascular or cardiovascular disease. As a method for estimating the effects of anti-platelet agent, platelet aggregation was conventionally measured using the optical method or the impedance method. Several alternate methods currently in development or recently developed were considered, including luminescence method, flow cytometry, laser-light scattering method, and Verify Now-P2Y12 assay. Principles, advantages, and disadvantages of the optical method, impedance method, and the other alternate platelet aggregation methods were discussed in this report. 15 human volunteers were recruited for the evaluation of the efficacy of triflusal using the optical method. After the oral administration of a single dose of 900mg, 15 subjects received eight doses administered at 24-hour intervals of 600mg triflusal. Using platelet rich-plasma from above subjects, we performed baseline platelet aggregation test induced by adenosine diphosphate(ADP), collagen, and arachidonic acid. The results of platelet aggregation test after triflusal administration were compared with the baseline study. Triflusal significantly inhibited platelet aggregation induced by ADP (33.0±21.3%) and arachidonic acid (99.1±1.2%), respectively. Therefore, we concluded that anti-platelet aggregation effect of triflusal can be studied successfully with the optical method. Each of the platelet aggregation methods has value for evaluating the effects by various mechanisms of the anti-platelet agents. The ideal method for estimating the platelet aggregation as it relates to safety and efficacy in patients treated with anti-platelet agents will need to be determined in clinical trials.
Cross Hole Type 비 연삭 밀링 인서트의 가공특성에 관한 연구
김택수,이상민,박휘근,채승수,이충석,손일복,김학규,이종찬 한국공작기계학회 2008 한국공작기계학회 추계학술대회논문집 Vol.2008 No.-
This paper reports some experimental results on the machining performance of non-ground cross hole type milling inserts. Six kinds of milling inserts were manufactured without using grinding process. Machining experiments were carried out to compare the machining performance of non-ground inserts with that of ground ones. The experimental results indicate that the cutting forces and surface roughnesses of machined surface of both ground and non-ground inserts are comparable.
Structural and Biochemical Analysis of 3-Dehydroquinate Dehydratase from Corynebacterium glutamicum
Lee Chan Hwi,Kim Sangwoo,Seo Hogyun,Kim Kyung-Jin 한국미생물·생명공학회 2023 Journal of microbiology and biotechnology Vol.33 No.12
Dehydroquinate dehydratase (DHQD) catalyzes the conversion of 3-dehydroquinic acid (DHQ) into 3-dehydroshikimic acid in the mid stage of the shikimate pathway, which is essential for the biosynthesis of aromatic amino acids and folates. Here, we report two the crystal structures of type II DHQD (CgDHQD) derived from Corynebacterium glutamicum, which is a widely used industrial platform organism. We determined the structures for CgDHQDWT with the citrate at a resolution of 1.80Å and CgDHQDR19A with DHQ complexed forms at a resolution of 2.00 Å, respectively. The enzyme forms a homododecamer consisting of four trimers with three interfacial active sites. We identified the DHQ-binding site of CgDHQD and observed an unusual binding mode of citrate inhibitor in the site with a half-opened lid loop. A structural comparison of CgDHQD with a homolog derived from Streptomyces coelicolor revealed differences in the terminal regions, lid loop, and active site. Particularly, CgDHQD, including some Corynebacterium species, possesses a distinctive residue P105, which is not conserved in other DHQDs at the position near the 5-hydroxyl group of DHQ. Replacements of P105 with isoleucine and valine, conserved in other DHQDs, caused an approximately 70% decrease in the activity, but replacement of S103 with threonine (CgDHQDS103T) caused a 10% increase in the activity. Our biochemical studies revealed the importance of key residues and enzyme kinetics for wild type and CgDHQDS103T, explaining the effect of the variation. This structural and biochemical study provides valuable information for understanding the reaction efficiency that varies due to structural differences caused by the unique sequences of CgDHQD.
Effects of an artificial hole on the crystal growth of large grain REBCO superconductor
Lee, Hwi-Joo,Hong, Yi-Seul,Park, Soon-dong,Jun, Byung-Hyuk,Kim, Chan-Joong,Lee, Hee-Gyoun The Korea Institute of Applied Superconductivity a 2018 한국초전도저온공학회논문지 Vol.20 No.3
This study presents that various grain boundary junctions are prepared by controlling the seed orientation combined with an artificial hole in a melt process REBCO bulk superconductor. Large grain YBCO superconductors have been fabricated with various grain boundary junctions that the angle between the grain boundary and the <001> axis of Y123 crystal is $0^{\circ}$, $30^{\circ}$ and $45^{\circ}$, respectively. The presence of the artificial hole is beneficial for the formation of clean grain boundary junction and single peak trapped magnetic field profiles have been obtained. Artificial hole makes two growth fronts meet at a point on a periphery of the artificial hole. The presence of artificial hole is not likely to affect on the distribution of Y211 particles. The newly formed <110> facet lines are explained by the formation of new Y123/liquid interface with (010) crystallographic plane.
Lee, Hwi-Joo,Park, Soon-dong,Jun, Bung-Hyuck,Kim, Chan-Joong,Lee, Hee-Gyoun The Korea Institute of Applied Superconductivity a 2017 한국초전도저온공학회논문지 Vol.19 No.3
This study presents that the orientation and the geometry of seed affect on the growth behavior of melt processed single grain REBCO bulk superconductor and its magnetic properties. The effects of seed geometry have been investigated for thin $30mm{\times}30mm$ rectangular powder compacts. Single grain REBCO bulk superconductors have been grown successfully by a top seed melt growth method for 8-mm thick vertical thin REBCO slab. Asymmetric structures have been developed at the front surface and at the rear surface of the specimen. Higher magnetic properties have been obtained for the specimen that c-axis is normal to the specimen surface. The relationships between microstructure, grain growth and magnetic properties have been discussed.
Lee, Sooheyong,Wi, Haeng Sub,Jo, Wonhyuk,Cho, Yong Chan,Lee, Hyun Hwi,Jeong, Se-Young,Kim, Yong-Il,Lee, Geun Woo National Academy of Sciences 2016 PROCEEDINGS OF THE NATIONAL ACADEMY OF SCIENCES OF Vol.113 No.48
<P>Solution studies have proposed that crystal nucleation can take more complex pathways than previously expected in classical nucleation theory, such as formation of prenucleation clusters or densified amorphous/liquid phases. These findings show that it is possible to separate fluctuations in the different order parameters governing crystal nucleation, that is, density and structure. However, a direct observation of the multipathways from aqueous solutions remains a great challenge because heterogeneous nucleation sites, such as container walls, can prevent these paths. Here, we demonstrate the existence of multiple pathways of nucleation in highly supersaturated aqueous KH2PO4 (KDP) solution using the combination of a containerless device (electrostatic levitation), and in situ micro-Raman and synchrotron X-ray scattering. Specifically, we find that, at an unprecedentedly deep level of supersaturation, a high-concentration KDP solution first transforms into a metastable crystal before reaching stability at room temperature. However, a low-concentration solution, with different local structures, directly transforms into the stable crystal phase. These apparent multiple pathways of crystallization depend on the degree of supersaturation.</P>