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.

Special Issue of Professor Kiehwa Lee`s Retirement: Geophysical Environments of the Korean Peninsula : Articles ; Geoelectrical Structure of the Kyongsang Basin from Magnetotelluric Sounding

( Choon Ki Lee ),( Heui Soon Lee ),( Byung Doo Kwon ),( In Ky Cho ),( Seok Hoon Oh ),( Yoon Ho Song ),( Tae Jong Lee ) 대한지구물리학회 2006 지구물리 Vol.9 No.3

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.

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.

室內火災의 安全待避時間

이근오,태순호,김일종 서울産業大學校 1993 논문집 Vol.38 No.1

In the event of fire in a compartment the time available for occupants to evacuate the compartment safely, the Available Safe Egress Time (ASET), depends on the time of fire detection and on the time of the onset of hazardous conditions. The purpose of this study is to provide an analytical basis and experimental data for estimating the fire growth in compartments and the available safe egress time. The paper used the purposed equations that about mass loss rates, smoke layer height, temperature rise of hot gases in a compartment, ventilation flow rate, and flame height. As a result, the more fire load were increased, the more mass loss rate, smoke layer height, smoke layer temperature rise, ventilation flow rate, and flame height were enlarged, however available safe egress time were suddenly shorted.

Carbosulfan의 피부자극성, 안점막 자극성 및 피부감작성등의 알러지성 효과에 관한 연구

이상훈,이동연,백경진,김태원,정두순,임종환,김명석,박병권,윤효인 충남대학교 수의과대학 동물의과학연구소 2004 動物醫科學硏究誌 Vol.12 No.-

Many studies have been published on the human health effects of carbosulfan toxicity. Carbosulfan used as an insecticide can produce an irritating and allergenic effect when acting on the skin. In this study, a sensitization test on albino guinea pigs and intradermal reactivity and occular irritation test on albino rabbits were carried out with carbosulfan. Signs of acute skin inflammation appeared along with the clinical symptom of chronic dermatosis caused by the solution irritating characteristics. Moreover, carbosulfan showed severe eye irritation with conjuctival redness and severe opacity on cornea. Preventive measures should involve workers' obligatory instructions on the noxious impact on human skin and strict observance of industrial safety rules.

중추신경계에 침범한 속립성 결핵 : 증례보고

이태환,김헌주,허철,한용표,홍순기,변진수,김명순,조미연,김윤미 대한신경외과학회 1996 Journal of Korean neurosurgical society Vol.25 No.11

in recent times, central nervous system(CNS) tuberculosis has been rare and the prevalence of the focal form, the tuberculoma, varies from 1 per 200 to 1 per 1000. CNS tuberculosis occurs as a result of hematogenous spread from a primary focus. mostly pulmonary tuberculosis. It can be diffuse exudative leptomeningitis or a localized tuberculoma ; the former is more common. We report a case of miliary cerebral tuberculosis in a 24-year-old female who had been having headaches for 4 months. Magnetic resonance imaging showed numerous small round Gadolinium-enhanced supratentorial and infratentorial lesions scattered throughout the brain. Histologic examination confirmed well defined tuberculous granulomas with central caseous necrosis in open biopsy, containing several acid-fast bacilli, the patient was treated with isoniazid, rifampin, ethambutol, pyrazinamide in combination with prednisolone.

주변 자원과의 연계를 통한 명심체험마을의 발전방향

이태순,김은영,윤성수,리신호 忠北大學校 農業科學硏究所 2012 農業科學硏究 Vol.28 No.2

The MYEONGSIM village located in Baekkok-myeon, Jincheon-gun, Chungcheongbuk-do, Korea has been developed the green tourism, farm stay and green rural experience project. Although the village has more varius advavtages such as gacilities and experience program than the other villages its tourists are gradually decreasing. In this thesis, specific development direction of the village will be proposed by the analysis of characteristics of tourists and SWOT analysis through understanding of characteristics of visitors and investigation of rural amenith resources

오이의 생장 및 수량에 미치는 키토산의 효과

이진열,정순주,지연태,김희경 全南大學校 農業科學技術硏究所 2001 農業科學技術硏究 Vol.36 No.-

This experiment was conducted to investigate the effect of chitosan, oligosaccharides on root and shoot growth promotion and fruit harvest of cucumber. Chitosan solution was made by hydrolysis with enzyme, and diluted in 1,000(50ppm), 3,000(16.7ppm), 5,000(10ppm) and 7,000(7ppm) times. 7,000 times diluted chitosan solution showed the best results on plant height, stem diameter, number of leave, leaf area, and leaf and petiole fresh weight, but fresh stem weight was inhibited in all concentrations of chitosan solution. Also fruit yield was increased 24.7% in 7,000 times diluted chitosan solution.

영지(Ganoderma lucidum)균사체의 액체배양에 의한 세포외 수용성 다당류의 분획 및 항암활성

이신영,강태수,문순옥,류인덕,이명열 한국미생물생명공학회 ( 구 한국산업미생물학회 ) 1996 한국미생물·생명공학회지 Vol.24 No.4

영지 균사체의 액체배양에 의하여 생산된 세포외 다당 시료를 분획하였고, 이들 각 분획에 대한 항암 활성을 균사체 유래 다당 분획들과 비교하면서 조사하였다. 배양여액으로부터 세포외 수용성 다당(BWS)을 얻었고, 이를 순차적으로 이온교환 및 겔 크로마토그라피 하여 BWS를 포함한 세포의 수용성 다당 분획, 총 5종을 얻었으며, 균사체 유래의 수용성 다당(MWS)에서도 세포외 다당과 동일한 방법으로 분획하여 총 5종의 분획을 얻어 대조구로 시용하였다. 세포외 다당 시료들의 항보체 활성(ITCH_50, %)은 15~30% 정도로 15~70%인 균사체 유래 다당 분획들의 값보다는 낮았으나, 이들 세포외 다당 분획들의 값보다는 낮았으나, 이들 세포외 다당 분획들중, BWS-DA와 BWS-DA-GI는 1000 ㎍/ml의 시료 농도에서 30% 정도의 매우 높은 활성을 나타내었다. MTT assay에서는 mouse leukemia L1210에 대하여 BWS-DN 및 MWS가 600㎍/ml의 농도에서 각각 86 및 89%의 높은 저해율을 나타내었으며, BWS-DA 및 MWS-DN의 경우는 3㎍/ml의 매우 낮은 농도에서도 32~35%의 저해율을 보였다. 또 human cell line인 COLO-205에 대해서는 BWS와 BWS-DA 및 MWS-DA가, 그리고 HL-60에 대해서는 BWS-DA와 BWS-DN 및 MWS-DN이 각각 300㎍/ml의 시료 농도에서 약 50%(IC_50)의 높은 저해능을 나타내었다. Exo-polysaccharide (BWS) obtained from submerged cultivation of Ganoderma lucidum mycelium was fractionated. Antitumor activity of their fractions was investigated in comparison with the mycelial polysaccharide fractions. Eight kinds (BWS-DN, BWS-DA, BWS-DN-GI, BWS-DA-GI, MWS-DN, MWS-DA, MWS-DN-GI and MWS-DA-GI) of polysaccharide fractions were obtained by DEAE-cellulose ion exchange chromatography and Sepharose CL-4B gel chromatography from BWS and MWS, which were isolated from culture fluid and mycelial cell, respectively. The anticomplementary activities (ITCH_50, %) of the exo-polysaccharide fractions showing 15% to 30% were lower than those of mycelial polysaccharide fractions showing 15% to 70%. The acidic fractions of BWS-DA and BWS-DA-GI fractionated from BWS, showed the highest activity of 30%. In the MTT assay, BWS-DN and MWS against mouse leukenia L1210 exhibited high inhibition ratio of 86 and 89%, respectively at the concentration of 600 ㎍/ml. High inhibition ratio of 50% (IC_50) was achieved for BWS, BWS-DA and MWS-DA fractions against human colon adenocarcinoma COLO-205 and for BWS-DN, and MWS-DN fractions against human leukemia HL-60 at the concentration of 300 ㎍/ml among the six polysaccharide fractions, respectively.