大學 會計學敎科課程의 改善에 관한 硏究

梁貴泫 全南大學校企業經營硏究所 1986 産業經濟硏究 Vol.12 No.1

Up to now, accounting has been recognized as an art rather than a science. However, accounting fundamentally contains both technical and theoretical side, and neither of the two can be neglected. Nevertheless the letter should be emphasized in order to systematize accounting as a science. The accounting curriculum at university level should be directed to developing conceptual understanding and application ability. The reason is that the primary objective of accounting education is to cultivate students who equip themselves with the accounting thought and judgement. In the United States, great importance has been traditionally attached to the practice-oriented education with the objective of professional education. On the other hand, universities in Korea and Japan have given the students theory-oriented lectures by professors, and assigned many hours to bookkeeping and financial accounting courses. But they gradually come to recognize the importance of management accounting for decision making and EDP accounting. According to Anthony's suggestion for a tentative accounting curriculum, accounting curriculum can be classified into four categories of financial accounting courses, management accounting courses, information accounting courses and specialized areas. It is desirable that courses above mentioned be followed systematically in conformity to Kinard-Stanley's procedure chart. In order to improve the current accounting curriculum, I suggest as follows; 1. Accounting curriculum should be reformed in the derection of placing more emphasis on conceptual understanding than procedural skills, and of teaching fundamental accounting courses widely. 2. Accounting curriculum should be reformed to hold the balance between each area with priority given to accounting core courses. 3. In particular, intermediate accounting course should focus on generic concepts rather than topic-oriented structure. In fact, the behavioral objective of the course should be to develop the student's understanding of the concept to the point at which he or she could reason out the correct application of the concept to a previously unfamiliar area. 4. In management accounting course, computer-supported instruction should be universalized. It becomes a vehicle by which students can be (1) meaningfully exposed to the use of computer and quantitative techniques in connection with managerial planning and control process and (2) encouraged to explore more fully and creatively certain types of management accounting problems in order to improve their problem-solving and interpretive skills. 5. In auditing course, understanding of EDP system is essential. The reason is that the introduction of EDP system into accounting causes qualitative change in auditing skills and account records in the entire phase of auditing procedure. 6. The entire accounting curriculum should be internationalized. The development of separate course is an acceptable first step. However, the long-term objective should be to integrate fully international and domestic topics.

지문과 정신분열증

우숙희,정국동,최송표,조근자,양은진,김수일,박경란,이영호,김원식 충남대학교 의과대학 지역사회의학연구소 1998 충남의대잡지 Vol.25 No.1

Fingerprint patterns of 333 schizophreniacs who met with the diagnostic criterias of International Pilot Study of Schizophrenia except items associated with chronicity in exclusion criteria were studied, and the following results were obtained. 1. The frequency distribution of the fingerprint patterns in the 333 schizophreniacs was ulnar loop, whorl, twinned loop, arch, radial loop in order in both control and schizophrenia groups. 2. Finger ridge counts of both sexes were decreased significantly in schizophrenia group. 3. Dissociation of fingerprint pattern in the schizophrenia group was 51.1%, which was far greater than 6.25% of control group. Number of dissociation was greatest in the thumb, followed by index, middle, ring, and little finger in order. According to the above results, it is considered that both the number of finger ridges and degree of dissociation of fingerprint patterns were closely related with schizophrenia. Analysis of fingerprints and palmprints with the aid of chromosomal analysis would contribute the early diagnosis and prevention of schizophrenia.

High dose of QX-314 produces anti-nociceptive effect without capsaicin in rats with inflammatory TMJ pain

Kui-Ye Yang,Min-Su Kim,Eun-Kyung Kim,Mi-Sun Kong,Jong-Soo Ahn,Jong-Hun Lee,Jin-Sook Ju,Dong-Kuk Ahn KOREAN ACADAMY OF ORAL BIOLOGY 2013 International Journal of Oral Biology Vol.38 No.4

The present study investigated the effects of QX-314 on inflammatory pain of the temporomandibular joint (TMJ). Experiments were carried out on male Sprague-Dawley rats weighing 220-280 g. Under anesthesia, the TMJ of each animal was injected with 50 μL of formalin (5%). The number of noxious behavioral responses, including rubbing or scratching of the facial region including the TMJ area, was recorded over 9 sequential 5 min intervals for each animal. Although 2.5% QX-314 did not affect formalin-induced nociceptive behavior, administration of 5% QX-314 with formalin significantly decreased the number of scratches produced by the formalin injection. Co-administration of capsaicin, a TRPV1 agonist, with 2.5% QX-314 produced significant anti-nociceptive effects whereas 2.5% QX-314 alone did not. However, the co-administration of capsaicin did not enhance the anti-nociceptive effects in the 5% QX-314-treated rats. Moreover, the co-administration of capsazepine, a TRPV1 antagonist, did not attenuate anti-nociceptive effects in the 5% QX-314-treated rats. These findings suggest that TRPV1 is effective in the transport of low but not high doses of QX-314. Moreover, a high dose of QX-314, which is not mediated by peripheral TRPV1 activity, may be viable therapeutic strategy for inflammatory pain in the TMJ.

The role of sharing infrastructure for utilization of laboratory animal-derived resources in Korea

Kui Ye Yang(양귀예) 한국실험동물학회 2020 한국실험동물학회 학술발표대회 논문집 Vol.2020 No.7

Glia Dose not Participate in Antinociceptive Effects of Gabapentin in Rats with Trigeminal Neuropathic Pain

Kui Y. Yang,Hak K. Kim,Myoung U. Jin,Jin S. Ju,Dong K. Ahn KOREAN ACADAMY OF ORAL BIOLOGY 2012 International Journal of Oral Biology Vol.37 No.3

Previous clinical studies have demonstrated that gabapentin, a drug that binds to the voltage-gated calcium channel α2δ1 subunit proteins, is effective in the management of neuropathic pain, but there is limited evidence that addresses the participation of glial cells in the antiallodynic effects of this drug. The present study investigated the participation of glial cells in the anti-nociceptive effects of gabapentin in rats with trigeminal neuropathic pain produced by mal-positioned dental implants. Under anesthesia, the left mandibular second molar was extracted and replaced by a miniature dental implant to induce injury to the inferior alveolar nerve. Mal-positioned dental implants significantly decreased the air-puff thresholds both ipsilateral and contralateral to the injury site. Gabapentin was administered intracisternally beginning on postoperative day (POD) 1 or on POD 7 for three days. Early or late treatment with 0.3, 3, or 30 μg of gabapentin produced significant anti-allodynic effect in the rats with mal-positioned dental implants. On POD 9, in the mal-positioned dental implants group, OX-42, a microglia marker, and GFAP, an astrocyte marker, were found to be up-regulated in the medullary dorsal horn, compared with the naive group. However, the intracisternal administration of gabapentin (30 μg) failed to reduce the number of activated microglia or astrocytes in the medullary dorsal horn. These findings suggest that gabapentin produces significant antinociceptive effects, which are not mediated by the inhibition of glial cell function in the medullary dorsal horn, in a rat model of trigeminal neuropathic pain.

Participation of Central P2X7 Receptors in CFA-induced Inflammatory Pain in the Orofacial Area of Rats

Kui-Ye Yang,Myung-Dong Kim,Jin-Sook Ju,Min-Ji Kim,Dong-Kuk Ahn KOREAN ACADAMY OF ORAL BIOLOGY 2014 International Journal of Oral Biology Vol.39 No.1

We investigated the role of central P2X receptors in inflammatory pain transmission in the orofacial area in rats. Experiments were carried out using male Sprague-Dawley rats weighing 230-280g. Complete Freund's adjuvant (CFA, 40 μL) was applied subcutaneously to the vibrissa pad to produce inflammatory pain. The intracisternal administration of iso-PPADS tetrasodium salt, a non-selective P2X receptor antagonist, A317491 sodium salt hydrate, a P2X2/3 receptor antagonist, 5-BDBD, a P2X4 receptor antagonist, or A438079 hydrochloride, a P2X7 receptor antagonist, was performed 5 days after CFA injection. Subcutaneous injections of CFA produced increases in thermal hypersensitivity. Intracisternal injections of iso-PPADS (25 μg) or A438079 (25 or 50 μg) produced significant anti-hyperalgesic effects against thermal stimuli compared to the vehicle group. A317491 or 5-BDBD did not affect the head withdrawal latency times in rats showing an inflammatory response. Subcutaneous injections of CFA resulted in the up-regulation of OX-42, a microglia marker, and GFAP, an astrocyte marker, in the medullary dorsal horn. The intracisternal administration of A438079 reduced the numbers of activated microglia and astrocytes in the medullary dorsal horn. These results suggest that a blockade of the central P2X7 receptor produces antinociceptive effects, mediated by inhibition of glial cell function in the medullary dorsal horn. These data also indicate that central P2X7 receptors are potential targets for future therapeutic approaches to inflammatory pain in the orofacial area.

Fluorine-Substituted Dithienylbenzodiimide-Based n-Type Polymer Semiconductors for Organic Thin-Film Transistors

Feng, Kui,Zhang, Xianhe,Wu, Ziang,Shi, Yongqiang,Su, Mengyao,Yang, Kun,Wang, Yang,Sun, Huiliang,Min, Jie,Zhang, Yujie,Cheng, Xing,Woo, Han Young,Guo, Xugang American Chemical Society 2019 ACS APPLIED MATERIALS & INTERFACES Vol.11 No.39

<P>Imide functionalization is one of the most effective approaches to develop electron-deficient building blocks for constructing n-type organic semiconductors. Driven by the attractive properties of imide-functionalized dithienylbenzodiimide (TBDI) and the promising device performance of TBDI-based polymers, a novel acceptor with increased electron affinity, fluorinated dithienylbenzodiimide (TFBDI), was designed with the hydrogen replaced by fluorine on the benzene core, and the synthetic challenges associated with this highly electron-deficient fluorinated imide building block are successfully overcome. TFBDI showed suppressed frontier molecular orbital energy levels as compared with TBDI. Copolymerizing this new electron-withdrawing TBDI with various donor co-units afforded a series of n-type polymer semiconductors TFBDI-T, TFBDI-Se, and TFBDI-BSe. All these TFBDI-based polymers exhibited a lower-lying lowest unoccupied molecular orbital (LUMO) energy level than the polymer analogue without fluorine. When applied in organic thin-film transistors, three polymers showed unipolar electron transport with large on-current/off-current ratios (<I>I</I><SUB>on</SUB>/<I>I</I><SUB>off</SUB>) of 10<SUP>5</SUP>-10<SUP>7</SUP>. Among them, the selenophene-based polymer TFBDI-Se with the deepest-positioned LUMO and optimal chain stacking exhibited the highest electron mobility of 0.30 cm<SUP>2</SUP> V<SUP>-1</SUP> s<SUP>-1</SUP>. This result demonstrates that the new TFBDI is a highly attractive electron-deficient unit for enabling n-type polymer semiconductors, and the fluorination of imide-functionalized arenes offers an effective approach to develop more electron-deficient building blocks in organic electronics.</P> [FIG OMISSION]</BR>

고등학생의 구강건강 관련 삶의 질이 학교생활 만족도에 미치는 영향

양귀예 ( Kui-ye Yang ),장지언 ( Ji-eon Jang ) 한국치위생과학회 2016 치위생과학회지 Vol.16 No.2

이번 연구는 고등학생의 구강건강 관련 삶의 질을 측정하여 학교생활 만족도와 상관관계를 알아보고, 청소년의 구강건강 관련 삶의 질이 학교생활 만족도에 미치는 영향을 분석하기 위해 실시하였다. 2015년 11월 30일부터 12월 7일까지 대구에 위치한 1개 고등학교 학생을 대상으로 편의표본추출법에 의한 자기기입 방식으로 설문조사를 실시하여 다음과 같은 결과를 얻었다. 고등학생의 구강건강 관련 삶의 질 중 기능적 삶이 3.51로 가장 높았으며, 학교생활 만족도 중에서는 대인관계 만족도가 3.75로 가장 높았다. 그리고 구강건강 관련 삶의 질에 유의한 영향을 주는 일반적 특성은 학업성적, 학업 스트레스(p<0.05)였으며, 학교생활 만족도에 유의한 영향을 주는 일반적 특성은 학업성적(p<0.001)이었다. 구강건강 관련 삶의 질은 학교생활 만족도의 하위요인 중 대인관계, 교육환경, 사회적 지지와 정(+)의 상관관계를 보였으며, 학교생활 만족도에 영향을 주는 요인으로는 학업성적과 구강건강 안녕 삶의 질이 유의한 영향을 나타내었다. 이상의 연구결과를 종합해보면, 고등학생의 구강건강 관련 삶의 질은 청소년의 학교생활 만족도와 관련되는 다양한 요인에 영향을 미치고 있다는 것을 알 수 있다. 따라서 청소년들이 올바른 구강건강 관리습관을 형성할 수 있도록 정기적인 구강보건교육 프로그램을 개발하여 효과적으로 실행할 수 있는 제도를 마련해야 하며, 학생 및 학교, 그리고 관련 부서에서 구강건강의 중요성을 인식하고 예방 및 조기치료, 구강건강 증진을 위해 노력해야 한다. The purpose of this study was to evaluate the association between oral health-related quality of life and school life satisfaction in high school students. A questionnaire-based survey was conducted on high school students in Daegu, South Korea from November to December, 2015, and final data from 432 students was analyzed. Analysis of oral health-related quality of life in terms of general characteristics showed that both academic achievement and stress were significant factors (p<0.05). With respect to school life satisfaction, academic achievement was found to be a highly significant influencing factor (p<0.01). Correlation analyses of oral health-related quality of life with various factors of school life satisfaction showed positive correlations with personal relationships, educational learning environment, social support. Regression analysis of school life satisfaction showed that academic achievement and oral health-related quality of life were influencing factors. These results indicate that oral health-related quality of life may play a significant role in school life satisfaction.

남자 고등학생의 구강건강관련 자기효능감이 구강건강관련 삶의 질에 미치는 영향

양귀예 ( Kui-ye Yang ),장지언 ( Ji-eon Jang ) 대한예방치과·구강보건학회 2020 大韓口腔保健學會誌 Vol.44 No.1

Objectives: To evaluate the association between oral health-related quality of life and oral healthrelated self-efficacy in high school students. Methods: A questionnaire-based survey was conducted among high school students in Daegu, South Korea from November to December 2015, and the final data of 432 students were analyzed. Results: Analysis of oral health-related self-efficacy in terms of general characteristics showed that both grade and income were significant factors (P<0.01). Furthermore, analysis of oral health-related quality of life in terms of general characteristics showed that academic achievement, father’s educational level, and academic stress were significant factors (P<0.05). Correlation analyses of oral health-related quality of life with oral health-related self-efficacy revealed positive correlations with tooth brushing and ordinary oral health behavior. Regression analysis of oral health-related quality of life showed that father’s educational level, oral health-related self-efficacy, academic stress, and academic achievement were influencing factors. Conclusions: These results indicate that oral health-related self-efficacy may play a significant role in oral health-related quality of life.

세법해설과 납세자의 공평성 인지도에 관한 연구

권귀양 ( Kui Yang Kwon ),김종민 ( Jong Min Kim ) 韓國稅務會計學會 2008 세무회계연구 Vol.22 No.-