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      • KCI등재

        재무정보의 유용성 추세에 관한 사례연구

        이장순(Jang-Soon Lee),문태형(Tae-Hyoung Mun) 한국무역연구원 2022 무역연구 Vol.18 No.6

        Purpose – This study compares the financial statements of major Korean and US companies in order to solve the limitations of drawing conclusions only through inferences through statistical analysis without drawing conclusions from previous studies by Mun Tae-hyoung and Lee Jang-soon (2018). Design/Methodology/Approach – For companies listed on the Korean stock market, in order to confirm the correlation between net income, net asset value, and the market capitalization of financial statements, first, the growth rate of the Korean KOSPI and the US DJGI was compared, and then similar indicators of representative companies are compared. Findings – As a result of comparison, the profitability of similar companies in the US was higher than that of Korean companies, and it was possible to verify that this was caused by the fact that US companies had higher profitability than Korean companies in previous studies. However, in the comparison of total capital and tangible and intangible assets, some obtained the same results as the inferences of previous studies, but some showed results that did not match such inferences. Research Implications – Lev & Gu (2016), in their book “The End of Accounting and the Path Forward for Investors and Managers”, suggest that intangible assets, the most important assets in modern companies, are not shown in financial statements as one of the reasons for the end of accounting. This study confirms the claim that it is not. To this end, it is thought that the meaning of this study can be given by examining the differences in the accounting methods between Korea and the United States.

      • 한국산 약용식물의 화장품천연소재로서 응용에 관한연구

        안봉전,이진태,이순애,곽재훈,박정미,이진영,박태순,손준호 경산대학교 생명자원개발연구소 2003 생명자원과 산업 Vol.7 No.-

        Biological activities and application of sanguisorbae officinalis L. were investigated. In the enzymological physiological activities, the electron donating ability(EDA) was 54.92% in 10 ppm and it was over 90% over 50ppm and SOD-like activity was high as 65.36% in 1000 ppm, it was gradual increased. As inhibitory effect of xanthine oxidase, it was 17.90% in 200 ppm and a little low as 36.89% in 500 ppm and inhibitory effect of tyrosinase, it was a little low as 20.45% below 1000 ppm. As the result of measuring the lipid oxidation, all the concentrations of medical ion treatments had the ability to keep it from acidification and metal ion blocking effects about the lipid oxidation promoting factors(Fe^(2+) and Cu^(2+)), Fe^(2+) was better than Cu^(2+) and all concentrations of medical ion treatments was 40% in 50ppm. When it was applied into normal skin-softener it showed safe effect so that we can expect that as the natural material of cosmetics.

      • KCI등재후보

        위절제술 환자의 표준진료지침 개발 및 적용 효과

        김은희,김철규,이순교,김순덕,이혜옥,권정순,이경미,이민미,심순미,유용만,신종식,강은희,이상일,김병식,오성태,육정환,박수길 한국의료QA학회 2003 한국의료질향상학회지 Vol.10 No.2

        Background : Gastric cancer is the most common malignant tumor in Korea. surgical operation is one of the major treatment modalities for gastric cancer patients. Therefore, gastrectomy is one of the most common procedures in General Surgery. There were variation in length of hospital stay and medical treatment for gastrectomy between three surgeons at Asan Medical Center. Clinical pathways have received considerable attention as a tool for recucing the medical practice variation, increasing the efficiency of care process, and improving the quality of care. The aim of this study was to evaluate the effect of a clinical pathway for gastrectomy in gastric cancer patients. Methods : The clinical pathway for gastrectomy was developed and implemented by a multidisciplinary group in Asan Medical Center. A computerized clinical pathway program was developed and revised after a pilot test. A total of 145 patients underwent gastrectomy by three surgeons at Asan Medical Center. We compared the length of hospital stay, patient satisfaction, and unplanned readmission rate between the pre-pathway group(n=67) and the post-pathway group(n=78). We also investigated the degree of satisfaction among the physicians and nurses who were main end-users of the clinical pathway. Results : The clinical pathway was applied to all target patients. The average length of hospital stay was shortened from 12.7days to 10.6days(p<0.01). The degree of patient satisfaction with the care process changed from 90.3% to 89.2% after the implementation of the clinical pathway, but the difference was of satistically significant(p=0.761). Unplanned readmission rate was 2.9% in the pre-pathway group. More than 90% of physicians and nurses answered that the clinical pathway had been a useful tool in their medical practice. Conclusions : The findings of the study demonstrated that implementation of the clinical pathway for gastrectomy produced substantial reduction in the length of hospital stay while improving the quality of patient outcomes. The computerized clinical pathway program can be used as one of the powerful patient management tools for reducing the practice variations and increasing the efficiency of care process in Korea hospital settings.

      • KCI등재

        소아청소년기에 치수치료를 받은 제1대구치의 술전 상태 조사

        이순영,이경호,노홍석,정태성,김신 大韓小兒齒科學會 2011 大韓小兒齒科學會誌 Vol.38 No.4

        제1대구치는 막중한 역할을 함에도 불구하고, 청소년 이전에 건강을 상실하는 경우가 드물지 않다. 본 연구는 청소년기 이 전에 치수치료를 받게 된 제1대구치의 우식 및 수복 상태와 분포를 파악할 목적으로 시도되었다. 최근 5년간 부산대학교 치 과병원에서 치수치료를 받은 18세 이하 106명 환자의 135개 제1대구치를 대상으로 의무기록에 대한 조사를 시행하여 다음 과 같은 결과를 얻었다. 1. 평균 연령은 11.9세(남 11.5세, 여 12.5세)였고 유의한 성차를 보였으며(p<0.05), 악별로는 상악 47개, 하악 88개로 하악 치아가 더 많았다. 2. 치수 치료 전 치료 기왕력이 없는 치아는 74개, 치수 또는 수복 치료를 받은 치아는 61개였다. 그 중 재치수치료를 받게 된 경우는 22개로 치수절제술-치수절단술의 순이었으며, 단순 수복치료를 받았던 치아는 39개로 복합레진-아말감-GI- 인레이-수복물 탈락 후 미치료-열구전색 및 주조 전장관의 순이었다. 3. 병소 위치가 분류 가능한 73개의 병소 중에서는 근심면 병소가 22개, 교합면 혹은 협설면 병소 39개, 원심면 병소가 12 개를 차지하였다. In clinical dentistry, it is not difficult to meet the permanent first molars with severe coronal caries lesions in children or adolescents. The circumstances surrounding the first molars of children and adolescents are so immature and imperfect compared with those of adults. So we thought it significant to understand the status of these teeth at the moment of endodontic treatment and immediate cause of it. 106 patients with 135 permanent molars necessitating endodontic treatment in childhood and adolescence were included in this study, and the dental records and radiographs were examined. 1. The mean age was 11.9 year (male 11.5, female 12.5) and the result shows significant difference between gender(p<0.05). The mandibular teeth took more than half percentage than maxillary teeth. 2. Of 135 teeth, 45.2 percent of teeth had history of dental treatment previously and 16.3 percent of teeth showed necessity of re-endodontic treatment. 3. Of 73 teeth, 22 teeth had mesial-wall cavity causing endodontic treatment, 39 had occlusal cavity, and 12 had distal cavity.

      • KCI등재

        광원 및 광조사 방법에 따른 심미충전재의 중합수축

        이용근,윤태호,임범순,김철위 대한치과기재학회 2000 대한치과재료학회지 Vol.27 No.4

        The polymerization shrinkage of dental esthetic filling materials of five kinds of resin composite and three kinds of compomer was measured with a thermal dilatometer (Thermal Dilatometer, DIL 402C, TASC 414/3A Controller, Netzche, Germany) during polymerization with a halogen lamp curing unit (VIP, Bisco, U.S.A.) or a plasma arc curing unit (Flipo, Serial No. P03G02221, Lokki, France). The irradiation time of the halogen lamp was 40, 80 and 120 s with the intensity of 400 ㎽/㎠, and that of the plasma arc was 9 s. The pulse-cure mode with a halogen lamp was 5 s pre-polymerization at 200 ㎽/㎠, 3 minutes wait and then 120 s irradiation at 400 ㎽/㎠. From this experiment, the following results were obtained : 1.Depending on the irradiation source and mode, the amount of polymerization shrinkage after 14 minutes from the start of irradiation was significantly different in some materials. However, there was no significant difference in most of materials (p>0.05). 2.Most of the polymerization shrinkage occurred within two minutes from the start of irradiation except for pulse-cure. 3.In all the materials studied, the amount of polymerization shrinkage after 14 minutes from the start of irradiation was not different between the results from 120 seconds irradiation with the halogen lamp and these from pulse-cure (p> 0.05), and the amounts of shrinkage from a plasma arc was generally lower than those from other curing modes. 4.The amount of polymerization shrinkage after 14 minutes from the start of irradiation was not different between the results from 120 seconds irradiation with a halogen lamp and those from plasma arc (p>0.05) in all the eight materials studied.

      • KCI등재

        고온에 노출된 콘크리트 미세조직의 특성

        태순호,이병곤 社團法人 韓國火災 ·消防學會 1998 한국화재소방학회논문지 Vol.12 No.4

        고온에 노출된 콘크리트 미세조직의 변화가 강도에 미치는 영향을 규명하기 위하여 현재 건설현장에서 가장 많이 이용하고 있는 배합비와 쇄석으로 시험체를 제작하여 고온에 노출시킨 후 SEM/EDX, XRD 및 DSC-TG로 분석하여 각 온도별로 강도와 미세조직 특성을 분석하였다. Very often, whether accidentally or intentionally set fire, according as building are elevated, varied or complicated day by day. It is of primary importance that we have a treatment of fire damaged structure. In general, strength and elasticity modulus of heated concrete are reduced. Product background of cement, sand and coarse aggregate differ from country to country, so that thermal behaviour of concrete make a difference in high temperature. To cope with demand, this paper is a study on relation to microstructure and strength reduction. In consequence of experiments, concrete exposed to high temperature are estimating the reduction of mechanical properties in comparison with microstructure characteristics which are abtained from the SEM/EDX, XRD and DSC-TG analysis of heated specimens under various temperature.

      • 解放 이후 工業高等學校 敎育課程의 變遷過程 硏究

        李載元,金振淳,盧泰天,柳彰烈 충남대학교 공업교육연구소 1985 論文集 Vol.8 No.2

        The purposes of this study was to : 1) review the curriculum changes in technical high school from the 1945 Liberation to 1984, 2) examine the characteristics, objectives and organizations of the curriculum and, 3) search for the future directions of the curriculum development. Development of technical high school education programs was divided into four periods. The characteristics of THS curriculum during these periods was summarized as follows. 1. Embryonic Period (1945-1962)-After the foundation of the Republic of Korea, the technical high schools were included in high school system according to the Education Law promulgated in 1949. The technical high schools were created to develop competent industrial production workers. General subjects of the technical high schools were same as the general high schools during this period. Specialized subjects accounted for more than 30 percent of the total school hours. 2. Established Period (1963-1972)-Ministry of Education responding to the first Five-Year Plan for economic development, established a new technical high school curriculum in 1963. General course were modified to meet the needs of technical high school students. The educational aim of THS was the training skilled worker and technicians. THS placed stress on specialized subjects which were made-up than 50 percent of total school hours. Also, more hours were spent in practice compared to theory in specialized courses. 3. Developed Period (1973-1979)-Remarkable development was achieved by THS during this period. Technical high schools were subdivided into general, mechanical, special and model technical high schools. Their graduates were eligible for technical qualification and licences after passing test. THS had given the more consideration to the specialized subjects and practice than general subjects and theory. 4. Converting Period (1980-1984)-A change in educational policy in 1980 created a turning point for THS's. The new policy emphasizes educating Industrial Technicians more than training skilled workers. Technical high schools were again included in the high school system. THS placed increased emphasis on general subjects which comprise 43-60 percent of total school hours. The 1981 curriculum revision established elective subjects (e.g., General Mechanics, General Electrics, Computer, Industrial English, Industrial Safety). All THS students are able to select elective subjects outside their own major.

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