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      • KCI등재후보
      • KCI등재

        病院會計制度의 特殊性에 관한 硏究

        崔三喆 釜山大學校 師範大學 1995 교사교육연구 Vol.31 No.-

        All day-to-day activities of a hospital are directly or indirectly related to providing various services for patients. The basic procedure in a hospital is to "admit" a patient to its facility, provide the needed and prescribed services by using the resources of its various departments, and "discharge" the patient when such hospital services are no longer required. The hospital must charge patients for the services they receive and recover payments for these charges from patients or their insurance carriers. For this a record has to be maintained for each patient to identify the services he received and charges for them. The profit corporation accounting systems are different from the hospital accounting systems and the operating objective of a hospital is to provide much desirable medical services to patients and public without the intention of realizing a profit. On recording the accounting matters, the profit corporations use the principles of general accepted accounting systems, but the hospital corporations must use the principles of hospital accounting systems accepted by the Minister of Health and Welfare on November 9, 1990. The objectives of "A Study on the Speciality of Hospital Accounting System" are "how to frame medical and accounting documents", "how to charge patients and insurance carriers", and "how to record all accounting matters". To do the objective of the hospital accounting systems, I suggest that, first, the hospital corporations should frame medical documents to patients and insurance carriers, second, should charge for the hospital services when patients need no longer them, last, should record the accounting matters. The revenue generated should offset the expenses incurred. Therefore, the hospital must periodically evaluate its charging structure to determine if the charges for the various services are fair and sufficient to meet the costs of providing the services for patients. To control the costs, the hospital must plan and prepare budgeting guidelines for the costs of each department's operations, and must operate for serving patients and public for their health and welfare.

      • KCI등재

        초음파특성 분석에 의한 원자로 재료의 중성자 조사량 예측

        이삼래,장기옥,김병철 한국비파괴검사학회 2001 한국비파괴검사학회지 Vol.21 No.3

        운전중인 원자로 재료의 건전성 평가를 위한 기계적 시험의 하나인 샤르피 충격 시험편에 대하여 초음파 신호분석이 이루어졌다. 시험편으로는 모재와 용접재를 사용하였는데 이들 재료는 고온, 고압의 냉각수 및 지속적인 고속 중성자가 방출되고 있는 가동중인 발전소에서 감시시험을 통한 원자로재료의 건전성평가를 목적으로 정지기간동안 인출된 것이다. 분석결과 속도 및 감쇠와 같은 초음파 특성들이 재질이 비교적 균일한 모재에 있어서는 중성자 조사량과 밀접한 관련이 있는 것으로 보였으며 이를 활용하여 비파괴적인 방법으로 재료에 대한 중성자 조사량이 어느 정도인지를 예측할 수 있는 가능성을 보여주었다. Ultrasonic signals from Charpy impact test specimen have been analyzed in order to evaluate the integrity of reactor pressure vessel. Base and weld metal that were extracted from reactor vessel during plant outages according to the schedule of the surveillance test required by the related regulations have been used and the ultrasonic test parameters including velocity, attenuation, etc. showed a close correlations with the amount of neutron irradiation for base metal, relatively homogeneous materials. This result showed certain possibility where a nondestructive method could be used to predict the fluence of the irradiation due to neutron in nuclear reactor vessel materials.

      • KCI등재

        성공적인 임플란트시술을 위한 방사선검사

        이삼선,최순철 대한구강악안면방사선학회 2005 Imaging Science in Dentistry Vol.35 No.2

        Recently implant has become an important field in dental clinic. Radiographic examination of pre- and postoperation is essential for successful treatment. Clinicians should have knowledge about the purpose of the radiographic examination, suitable imaging modality for the cases, anatomic landmarks of tooth and jaw bone, advantage and limitation of panoramic radiographic examination for implant, principle and interpretation of crosssectional imaging, bone mineral density, post-operative radiographic examination. This paper will be helpful to get above informations for dentists who want to do dental implant successfully.

      • 진해시 웅산-장복산 지역의 등산로변 수목조사

        추갑철,조현서,박삼봉,김병부 진주산업대학교 산업과학기술연구소 2006 산업과학기술연구소보 Vol.- No.13

        진해시 웅산 - 장복산 지역의 등산로 5구간(Ⅰ: 웅산 ~ 안민고개, Ⅱ: 천자봉 ~ 웅산, Ⅲ: 자은초등학교 ~ 시루봉, Ⅳ: 안민고개 ~ 청룡암, Ⅴ: 안민고개 ~ 장복산)의 목복식물을 조사한 결과 47과 76속 100종 11변종 6품종이로 총 117종류가 조사 되었다. 이들 중 상록침엽수는 소나무, 해송, 리기다소나무, 잣나무, 삼나무, 화백, 편백, 둥근향나무 등 8종류이고, 상록활엽수는 남천, 사철나무, 은목서, 마삭줄, 동백, 차나무, 후피향나무 등 7종류이며, 희귀 멸종 식물은 산닥나무가 조사되었다. 한국 특산종으로는 잣나무, 노각나무, 신이대, 오동나무 등이 조사 되었다. 전 구간에 걸쳐 나타나는 수종으로는 소나무, 해송, 리기다소나무, 편백, 상수리나무, 떡갈나무, 졸참나무, 신갈나무, 팽나무, 비목, 벚나무, 자귀나무, 조록싸리, 진달래, 싸리 등 15종류였다. The woody plants species were investigated as 117 taxa; 47 families, 76 genus, 100 species, 11 varieties, 6 forms in whole 5 trails surveyed areas of the region from Ungsan to Jangbogsan in Jinhae(Ⅰ; Ungsan~Anmingogae, Ⅱ; Cheunjabong~Ungsan, Ⅲ; Jaeunchogyo~Sirubong, Ⅳ; Anmingogae~ Cheangryongam, Ⅴ; Anmingogae~Jangbogsan). The narrow-leaved evergreen types were 8 species; Pinus densiflora, Pinus thunbergii, Pinus koraiensis, Pinus rigida, Cryptomeria japonica, Chamaecyparis obtusa, Chamaecyparis pisifera and Juniperus chinensis var. globosa. The broad-leaved evergreen types were 7 species; Nandina domestica, Euonymus japonica, Osmanthus asiaticus, Trachelospermum asiaticum var. intermedium, Camellia japonica, Thea sinensis and Ternstroemia japonica. The endemic woody in korea were Pinus koraiensis, Stewartia koreana, Sasa coreana and Paulownia coreana. The rare and endangered species was Wikstroemia trichotoma. In all area surveyed woody plants were Pinus densiflora, Pinus thunbergii, Pinus rigida, Chamaecyparis obtusa, Quercus acutissima, Q. dentata, Q. serrata, Q. mongolica, Celtis sinensis, Lindera erythrocarpa, Prunus serrulata var. spontanea, Albizzia julibrissin, Lespedeza maximowiczii, Rhododendron mucronulatum and Lespedeza bicolor.

      • 화재시 임계유속 전후의 철도터널내 대피환경에 관한 연구

        이승철,승삼선 三陟大學校 産業科學技術硏究所 2003 産業科學技術硏究論文集 Vol.8 No.2

        This paper deals with evaluation the critical velocity by convectional one dimensional method at 10 MW fire size in a tunnel. Also a CFD analysis was conducted to evaluate the evacuation environment in terms of temperature distribution. visible distance distribution and CO concentration at some tunnel inlet velocity. 1m/s. 2m/s(near critical velocity), and 3m/s. At all inlet velocity, passenger should give away downward the flow direction because the inlet velocity can not afford to sufficient evacuation environment for passengers. While inlet velocity at 1m/s and 2m/s can not afford to sufficient evacuation environment for passengers, 3m/s inlet velocity can more safe evacuation environment for passengers. To provide more safe evacuation environment OR fire situation. tunnel inlet velocity should be larger than critical velocity.

      • 한국산 벚나무속의 화분학적 연구

        추갑철,안현철,박삼봉 진주산업대학교 농업기술연구소 2007 農業技術硏究所報 Vol.20 No.-

        한국산 벚나무속 식물 11종 6변종 1품종의 화분을 광학 및 주사현미경으로 관찰하여 화분형태의 기재와 종의 검색표를 작성하였다. 벚나무속의 화분립은 단립이고, 표면무늬는 유선상이며, 유공상 천공이 있는 종과 없는 종으로 나누어지며, 유공상 천공이 있는 수종은 풀또기, 자두나무, 앵도나무, 양벚나무, 산옥매, 사옥, 왕벚나무, 산벚나무, 복사나무, 수양벚나무, 개벚나무 등이고, 천공이 없는 종은 섬개벚나무, 개살구, 이스라지, 귀룽나무, 매실나무, 올벚나무, 살구나무 등이다. 화분립의 발아구는 3구구형이나, 3약공구형이다. 화분립의 크기는 20.0~62.5×17.5~65㎛(P×E, 최소치×최대치)로 소립과 중립, 대립 등 다양하게 나타났다. 적도면 입상은 아장구형, 약장구형, 구형, 약단구형 등이고, 극면 입상은 삼각 또는 반삼각이다. Pollen morphology of 19 species representing of Korean Prunus was examined by light and scanning electron microscopy. Pollen is monad. Surface sculpturing pattern of pollen is divided into striate-foveolate and striate. Species P. triloba var. truncata, P. salicina, P. tomentosa, P. avium, P. glandulosa, P. serrulata var. quelpaertensis, P. yedoensis, P. sargentii, P. persica, P. liveilleana var. pendula, P. leveilleana have striate-foveolate and P. buergeriana, P. mandshurica var. glabra, P. japonica var. nakaii, P. padus, P. mume, P. pendula for. ascendens, P. armeniaca var. ansu have striate. Pollen aperture is tricolporate or feeble tricolporate. Pollen size is 20.0~62.5×17.5~65㎛. Eguatorial shape pattern of pollen is subprolate, prolate-sheroidal, spherical, oblate-spheroidal. Polar shape pattern of pollen is angular and semi-angular.

      • KCI등재

        전산화단층사진을 이용한 하악골 비대칭 환자의 저작근 평가

        최순철,이선복,이진구,이원진,허민석,이삼선 大韓口腔顎顔面 放射線學會 2004 Imaging Science in Dentistry Vol.34 No.1

        Purpose : To compare the size of the masseter and lateral pterygoid muscle between the affected and the unaffected side of the patients who have the chief complaints of the mandibular asymmetry. Materials and Methods : Twenty two patients (male: 4, female: 18, average age: 21.3 year-old) were radiographed using posterior-anterior (P-A) cephalography and computed tomography (CT). On P-A cephalography, the degree of deviation was determined by the distance from the mentum to the vertical reference line through the crista galli and the anterior nasal spine. On the scanned tracing papers of the maximum cross-sectional area of the masseter and lateral pterygoid muscle using axial CT images, the pixel number was measured. The ratio of the affected : unaffected sides were obtained. For the masseter and lateral pterygoid muscle, the relationship between the muscular volume and degree of skeletal hypoplasia was studied. Results : The half cases showed no skeletal asymmetry. The lateral pterygoid muscle of the affected side was larger significantly than unaffected side (p<0.05). However, there was no significant difference between two sides in the cases of skeletal asymmetry. There was only significant difference in the cases without skeletal asymmetry (p<0.05). Conclusions : To some extent, the slight mandibular hypoplasia could affect the growth of some masticatory muscles.

      • KCI등재

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