부실기업의 이익조정에 관한 연구

홍효석,박용철 진주산업대학교 1998 論文集 Vol.37 No.-

The purpose of this study is to identify whether the insolvent firm's income adjustment phenomenon. We think that these firms have an incentives for income adjustment with discretionary accruals(DA). The estimation coefficient of this study uses 7 years of accruals before bankruptcy and testing tools are modified Jones model which is known to detect income adjustment. Empirical test are conducted using 45 sample firms during 1982-1994. The result is as follows. Discretionary accruals from t=-2 to t=-1 are adjusted incomes significantly positive but the result of period(t=0) is reversed. These results are the evidence that the insolvent firm manage the earnings through discretionary accruals previous to bankruptcy.

기업의 기부·접대비 지출행위에 관한 연구

홍효석,김동훈,박용철 진주산업대학교 1999 산업과학기술연구소보 Vol.- No.6

This study is to analyze the relation factors of corporate contribution and entertainment expenses. We try to seek to find out the motives of corporate contributions and entertainment expense for describing factors. Previous study is reported different result for our study. Then this study reexamines about this more analytical approach. We select 2,062 sample firms during 1991-1996 and result using correlation analysis is as follows. Contribution and entertainment expense shows a significantly positive with firm size that is corporate sales except for 1991. The contribution and entertainment expense has a significant positive relation with cash flow, industry contribution level, pre-period contribution level, advertisement, research and development cost, effective tax rate, retained earnings. In the case of debt ratio, the result shows significantly negative relation. Therefore we assert that the contribution and entertainment expenses are made for earnings management.

Brucella abortus 국내 분리주의 Heat Shock Protein 암호 groE 유전자의 염기서열 분석과 발현

김태용,김지영,장경수,김명철,박창식,한홍율,전무형 충남대학교 형질전환복제돼지연구센터 2007 논문집 Vol. No.10

GroE that is a heat shock protein composed of GroEL and GroES is known as an immunodominant target of both the humoral and cellular immune responses in bovine brucellosis. This study was carried out to characterize groE gene encoding heat shock proteins of B. abortus isolated in Korea and to evaluate the immunogenicity of the GroE protein expressed in E. coli system. In PCR the specific signals with the size of 2,077 bp were detected in five strains isolated from the mammary lymphnodes of the dairy cattle that were serologically positive and the reference strains. In comparison of the sequences of nucleotides and amino acids among the strains, GroES showed 100% identity in both sequences. GroEL was evaluated 99.0∼99.9% in nucleotides and 98.0∼100% homology in amino acids. The groE gene including groES and groEL was inserted into pET29a vector and constructed pET29a-GroE recombinant plasmids. The inserted groE was confirmed by digestion with Ncol and EcoRl endonucleases and nucleotide sequencing. E. coli BL (DE3) was transformed with pET29a-GroE, named as E. coli BL (DE3)/pET29a-GroE. In SDS-PAGE, it was evident that the recombinant plasmid effectively expressed the polypeptides for GroES (10 kDa) and GroEL (60 kDa) in 0.5, and 2 hours after IPTG induction. The immuno-reactivity of the expressed proteins were proved in mouse inoculation and Western blot analysis.

사춘기전 Ⅰ,Ⅱ급 부정교합 아동의 기도 면적, 혀의 위치와 안면 형태에 관한 연구

황용인,이규홍,이기준,김상철,조형준,천세환,박양호 대한치과교정학회 2008 대한치과교정학회지 Vol.38 No.2

본 연구는 사춘기 성장 이전의 I, II급 부정교합을 갖는 아동 환자들의 측모 두부 규격 방사선사진을 이용하여 두개 안면 형태를 조사하고 이들과 혀의 위치 및 면적, 기도의 면적과의 관계를 조사하여 비인두 기도 및 혀의 형태가 악골 및 부정 교합의 형태에 미치는 영향을 알아보았다. 9 - 11세의 교정환자 76명을 대상으로 측모 두부 규격 방사선사진상 ANB difference를 기준으로 대조군(I급 부정교합군: 0 ≤ ANB difference < 4.0)과 실험군(II급 부정교합군: ANB difference ≥ 4.0)으로 분류하였다. 혀 면적, 혀와 구개 사이의 면적, 비인두 기도 면적과 두개안면형태 항목을 측정하고 비교하여 다음과 같은 결과를 얻었다. 혀 면적, 혀와 구개 사이의 면적, 비인두 기도 면적은 II급 부정교합군과 I급 부정교합군 간에 유의한 차이를 보이지 않았다. Hyperdivergent안면 형태일수록 비인두 기도 면적이 좁았다. 안모의 전후방 수직 길이가 길수록 혀의 면적이 넓었고, 전안면 고경이 길수록 혀는 하방위치 하였다. 비인두기도 면적이 좁을수록 혀의 면적도 좁아졌다. 이상의 연구 결과 혀의 면적과 위치, 비인두 기도의 면적은 I급, II급 부정교합 간에 차이를 보이지 않으며 hyperdivergent 안면 형태 및 안모의 전후방 수직 길이와 관련이 있는 것으로 사료된다. Objective: This study examined the craniofacial morphology of young patients in their prepubertal stage showing class I, II malocclusion, by analyzing lateral cephalograms, and analyzed its relationship with tongue position, tongue space, and airway space in order to ascertain the effects of nasopharyngeal airway and tongue morphology on the form of the malocclusion. Methods: Seventy-six patients aging from 9 to 11 were divided into two groups depending on the ANB difference on the lateral cephalogram: Experimental grouP (CI II malocclusion group) showing 0 ≤ ANB difference < 4.0; Control group (CI I malocclusion group) showing 0 ≤ ANB difference < 4.0. The tongue space, space between palate and tongue, nasopharyngeal airway space and craniofacial morphology were compared between the two groups. Results: Tongue space, Palate-tongue space, nasopharyngeal airway space showed no significant differences between class I and class II malocclusion groups. Hyperdivergent faces were associated with smaller nasopharyngeal airway space. Longer anterior facial height and posterior facial height were associated with larger tongue space, and greater anterior facial height were associated with lower tongue position, Smaller nasopharyngeal airway space showed smaller tongue space. Conclusions: Tongue space and nasopharyngeal airway space showed no significant differences between class I malocclusion group and class II malocclusion group. Only anterior facial height and posterior facial height had an influence on tongue space and nasopharyngeal airway space.

산재보상을 신청한 뇌심혈관질환의 특성 분석

유재홍,하은희,김수근,김정연,김용규,이의철,이철호,손준석 대한산업의학회 2007 대한직업환경의학회지 Vol.19 No.1

목적: 이 연구는 뇌 · 심혈관 질환으로 업무상재해를 신청한 사례 중에서 승인된 사례와 불승인된 사례의 특성을 비교하여 뇌 · 심혈관 질환의 업무상 재해여부를 판단하는데 필요한 기초 자료를 제공하고자 한다. 방법: 2000년부터 2004년까지 근로복지공단에 업무상 재해로 요양이 신청되어 승인여부가 결정된 뇌 · 심혈관 질환자 12,309명을 대상으로 하였다. 승인여부와 관련된 특성을 확인하기 위해 연도별, 업종별, 규모별, 직업별, 성별, 연령별, 질환별, 생존유무별 그리고 기존질환 유무에 대하여 카이제곱 검정과 다변량 로지스틱 회귀분석을 이용하였다. 결과: 다변량 로지스틱 분석에서 뇌 · 심혈관 질환의 불승인에 대한 승인의 비차비는 광업을 기준으로 하였을 때에 전기가스 상수도업이 4.18(95% CI=1.43~12.17), 건설업이 2.39 (95% CI=1.22~4.69), 제조업이 2.10 (95% CI=1.08~4.07)이었고, 장치기계조작원 및 조립원에 비하여 서비스 근로자 및 상점과 시장 판매근로자 군이 1.90(95% CI=1.47~2.47), 전문가 군이 1.83(95% CI=1.50~2.23), 기술공 및 준전문가 군이 1.63(95% CI=1.35~1.97), 입법 공무원과 고위 임직원 및 관리자 군이 1.62(95% CI=1.24~2.12)이었고, 여성이 남성에 비하여 1.31(95% CI=1.13~1.53), 심장질환에 비하여 뇌혈관질환이 2.75(95% CI=2.42~3.13), 사망한 경우가 생존한 경우에 비하여 6.01(95% CI=4.89~7.38)이었다. 결론: 우리나라에서 뇌심혈관질환으로 업무상 재해를 신청하는 건수는 증가하고 있고 승인율은 비교적 높았으며 승인에 영향을 미치는 요인으로는 업종, 규모, 직종, 성, 연령, 질환, 생존유무 등이 확인되었다. 특히 업종과 직종에 따라서 승인율의 차이가 큰 것이 어떠한 요인의 영향 때문인지에 대한 검토가 필요하고, 특히 뇌실질내 출혈의 경우에 다른 질환에 비하여 승인율이 매우 높았던 것은 업무수행성에 대한 인정기준의 잘못된 적용의 결과 이므로 시정이 필요하겠다. Objectives: This study was performed to provide fundamental data to judge whether or not cerebro and cardiovascular diseases are work-related, by comparing the characteristics between approved and non-approved cases among the worker's compensation claims. Methods: We collected 12,309 cerebro and cardiovascular disease claims based on the worker's compensation records of the Labor Welfare Corporation from 2000 to 2004. The approved and non-approved cases were analyzed according to factors such as the calendar year, industry, company size, occupation, gender, age group, classification of cerebro and cardiovascular diseases, fatality and underlying diseases. We used x²-test and multivariate logistic regression for the analysis. Results: According to multivariate logistic regression, electricity gas and water supply (OR=4.18, 95% CI=1.43~12.17), construction (OR=2.39, 95% CI=1.22~4.69) and manufacturing (OR=2.10, 95% CI=1.08~4.07) industries had a higher approval rate than mining and quarrying industries. Service workers and sales & marketing department workers (OR=1.90, 95% CI=1.47~2.47), professionals (OR=1.83, 95% CI=1.50~2.23), technicians and associate professionals (OR=1.63, 95% CI=1.35~1.97) and legislators and senior officials and managers (OR=l.62, 95% CI=1.24~2.12) had a higher approval rate than plant and machine operators and assemblers. Female workers had a higher approval rate (OR=1.31, 95% CI=1.13~1.53) than male workers. Cerebrovascular diseases had a higher approval rate (OR=2.75, 95% CI=2.42~3.13) than cardiovascular diseases. Fatal cases had a higher approval rate (OR=6.01, 95% CI=4.89~7.38) than surviving cases. Conclusion: For cerebro and cardiovascular diseases, workers' compensation claims are increasing, approval rates are relatively high and factors such as industry, company size, occupation, gender and fatality are related. A remarkable difference in the approval rate was found according to industry and occupation, suggesting the need for further study to identify which factors influence the approval rate. The approval rate for intracerebral hemorrhage arising in the course of employment (COE) was significantly higher than that arising out of employment (AOE), suggesting the need to correct the approval criteria.

과채류 잔류성 농약의 돌연변이 유발성

고용구,김성홍,오창경,오명철,김수현 濟州大學校 産業技術硏究所 1995 산업기술연구소논문집 Vol.6 No.-

Twelve residual pesticides which applied on the fruits and vegetables cultivation were tested for mutagenic activity using Salmonella typhimurium TA strain. Mutagenic activities against Tedion, Monopho, Danoton, Ometon and Captan of twelve pesticides tested were strong, Thalonil, Prosing, EPN, Phentoate, Dicopol and Captan were medium, and Dicopol were no. Tedion, hlonopho and Danoton showed strong mutagenic activities on TA98, Thalonil, Prosing, EPN, Phentoate, Parathion and Sappiran showed medium, and Danoton showed weak, while Dicopol and Sappiran showed no. At the other hand, Tedion, Danoton, Ometon and Captan showed storng mutagenic acitivities on TA100, Thalonil and Monopho showed medium and Prosing, Phentoate, Parathion and Sappiran showed weak, while EPN and Dicopol showed no. Therefore, EPN identified mutagen which induced only frameshift mutation, Sappiran was only base-substitution, and nine except these and Dicopol of twelve pesticides tested were mutagens which induced both frameshift and base-substitution mutation.

Canine juvenile cellulites의 진단과 치료 증례

황철용,유종현,강형석,윤화영,한홍율 한국임상수의학회 2002 한국임상수의학회지 Vol.19 No.4

Canine Juvenile cellulitis was diagnosed in 2 puppies hospitalized in Veterinary Medical Teaching Hospital of Seoul National University. Characterized dermatological problems were presents of scale, crust, purlent exudation and alopecia limited on their face. On cytologic examinations of direct impression smears for the lesions, numerous neutrophils and macrophagies were observed. No bacteria and fungus were noted. Treatments with administration of predinisolone and antibiotic orally combined with topical shampoo treatment had good results for the two puppies.

동아를 이용한 미용식품 및 화장품 개발 : 1. 멜라닌 생성 억제와 여드름균 억제에 미치는 동아 추출액의 효과

안용근,김승겸,신철승,민주홍 한국식품영양학회 2002 韓國食品營養學會誌 Vol.15 No.2

고형분 함량은 어린 동아 착즙에서는 3.1%, 익은 동아 착즙액에서는 0.1%를 나타냈고, 주성분은 당으로 89.7%를 나타냈다. 팩틴 함량은 익은 동아즙은 4.11mg/ml, 어린 동아즙은 4.43mg/ml이었다. 당 함량은 익은 동아 육질은 sucrose 0.1%, glucose 0.32%, fructose 0.35%, 미확인당 1이 0.06%, 2가 0.04%로 합계 0.87%를 나타냈다. 어린 동아 육질은 sucrose 0.33%, glucose 1.04%, fructose 1.12%, 미확인당 1이 0.18%, 2가 0.12%로 합4계 2.79%를 나타냈다. pH는 익은 동아는 4.64, 육질은 4.94, 어린 동아의 속은 4.96, 육질은 5.40을 나타냈다. 유기산은 익은 동아 육질에는 citric acid 0.409, malic acid 0.084, succnic acid 0.048%, 속에는 citric acid 0.648, malic acid 0.127, succinic acid 0.057%, 어린 동아 육질에는 citric acid 0.028, malic acid 0.219, succinic acid 0.298%, 속에는 citric acid 0.039, malic acid 0.360, succinic acid 0.224% 들어 있다. Fumaric acid는 미미하다. 총량은 익은 동아 속이 0.833, 어린 동아속 0.624, 어린 동아 육질 0.546, 익은 동아 육질 0.541이었다. 여드름균(Propionibacterium acnes)에 대한 항균력은 대조군이 9(Ø, cm)인데 반해, 비열처리 동아즙은 2.6, 열처리 동아즙은 2.5, 1/5 농축한 것은 1.9, 1/10 농축한 것은 2.5, 동결건조한 것은 2.3을 나타냈다. 멜라닌 생성 억제력은 0.01%에서 대조군이 29 ㎕/ml인데 반해 열처리 동아즙은 15 ㎕/ml을 나타냈고, 비열처리 동아즙은 이보다 약간 높았다. 1/5 농축한 것은 24 ㎕/ml, 1/10 농축한 것은 23 ㎕/ml, 동결건조한 것은 19 ㎕/ml를 나타냈다. 이들 결과에 따라 동아즙을 30% 가하여 나리싱크림과 밀크로숀을 조제하였다. Lyophilizate of immatured wax gourd extract was 3.1%, matured wax gourd extract was 1.0%, and its main ingredient was sugar, which accounts for 89.7% in total residue. In matured wax gourd, pectin contents was 4.1 lmg/ml, and in immatured wax gourd 4.43mg/ml. In matured wax gourd sarcocarp, sugar contents was 0.1% of sucrose, 0.32% of glucose, 0.35% of glucose, 0.35% of fructose, the first unidentified sugar was 0.06% and the second was 0.04%, and all total 0.87%. In sarcocarp of immatured wax gourd, sucrose was 0.33%, glucose was 1.04%, frutcose was 1.12% and the first unidentified sugar 0.18%, and the second was 0.12%, which total 2.79%. In matured wax gourd core, pH was 4.64, sarcocarp 4.94, immatured wax gourd core 4.96, sarcocarp 5.40. According to the organic acid analysis, in sarcocarp of matured wax gourd, citric acid of 0.409 was contained, malic acid 0.084, succnic acid 0.048%, in matured wax gourd core, citric acid was 0.648, malic acid 0.127, succnic acid 0.058%, in immatured wax gourd, citric acid 0.023, malic acid 0.219, succinic acid 0.298%, in immutured wax gourd, citric acid was 0.039, malic acid 0.350, succinic 0.224%. Fumaric acid was trace in all cases. Total organic acid in matured wax gourd core was 0.833, immatured wax gourd core wax 0.624 and immatured wax gourd sarcocarp was 0.546, matured wax gourd sarcocarp was 0.541%. In inhibition rate to Propionibacterium acnes, control was 9 (Ø, cm) was gourd that was not heated was 2.6 and wax gourd which was heated was 2.5, concentrated by 1/5 was 1.9, wax gourd by 1/10 was 2.5, freezing dry was 2.3. Wax gourd which not heated on producing melanin in B-16 melanoma cell, the melaning forming unit was 15㎕/ml in addition of 0.01%, while that as a control was 29 ㎕/ml. The unit from heated was gourd shows little lower value than that heated. The concentrate by 1/5 was 24 ㎕/ml. The extract by 1/10 was 23 ㎕/ml, freezing dry was 19 ㎕/ml. Milk lotion and nursing cream were made with the addition of 30% was gourd according to the above results.

果采類 殘留性 農藥의 突然變異 誘發性

오명철,오창경,김성홍,고용구,김수현 濟州大學校工科大學産業技術硏究所 1995 尖端技術硏究所論文集 Vol.6 No.-

Salmonella typhimurium TA 균주를 이용하여 과채류 재배에 많이 사용되는 12종의 잔류성 농약에 대한 돌연변이 유발성을 검정하였다. 본 연구에 사용된 12종의 농약 중 Tedion, Monopho, Danoton, Ometon 및 Captan에 대한 돌연변이 유발성은 강하였고, Thalonil, Prosing, EPN, Phentoate, Dicopol 및 Captan에 대한 돌연변이 유발성은 중간 정도였으나, Dicopol은 돌연변이 유발성이 없었다. TA98에서, Monopho와 Danoton은 강한 돌연변이 유발성을 나타내었고, Thalonil, Prosing, EPN, Phentoate, Parathion 및 Sappiran은 중간정도의 돌연변이 유발성, Danoton은 약한 돌연변이 유발성을 나타낸 반면, Dicopol과 Sappiran은 돌연변이 유발성을 나타내지 않았다. 한편, TA100에서는 Tedion, Danoton, Ometon 및 Captan이 강한 돌연변이 유발성을, Thalonil과 Monopho는 중간 정도의 돌연변이 유발성, Prosing, Phentoate, Parathion 및 Sappiran은 약한 돌연변이 유발성을 보인 반면, EPN과 Dicopol은 돌연변이 유발성이 없었다. 따라서, EPN은 구조이동성 돌연변이를, Sappiran은 염기치환성 돌연변이를, 그리고 이들과 Dicopol을 제외한 나머지 9종의 농약은 구조이동성 및 염기치환성 돌연변이를 일으키는 돌연변이원임을 확인하였다. Twelve residual pesticides which applied on the fruits and vegetables cultivation were tested for mutagenic activity using Salmonella typhimurium TA strain. Mutagenic activities against Tedion, Monopho, Danoton, Ometon and Captan of twelve pesticides tested were strong, Thalonil, Prosing, EPN, Phentoate, Dicopol and Captan were medium, and Dicopol were no. Tedion, Monopho and Danoton showed strong mutagenic activities on TA98, Thalonil, Prosing, EPN, Phentoate, Parathion and Sappiran showed medium, and Danoton showed weak, while Dicopol and Sappiran showed no. At the other hand, Tedion, Danoton, Ometon and Captan showed strong mutagenic activities on TA100, Thalonil and Monopho showed medium and Prosing, Phentoate, Parathion and Sappiran showed weak, while EPN and Dicopol showed no. Therefore, EPN identified mutagen which induced only frameshift mutation, Sappiran was only base-substitution, and nine except these and Dicopol of twelve pesticides tested were mutagens which induced both frameshift and base-substitution mutation.

서울시 대기오염과 일별 사망의 상관성에 관한 시계열적 연구 (1998~2001년)

조용성,이종태,김윤신,홍승철,김호,하은희,박혜숙,이보은 한국대기환경학회 2003 한국대기환경학회지 Vol.19 No.6

This study was performed to examine the relationship between air pollution exposure and mortality in Seoul for the years of 1998~2001I. Daily counts of death were analyzed by general additive Poisson model, with adjustment for effects of seasonal trend, air temperature, humidity, and day of the week as confounders in a nonparametric approach. Daily death counts were associated with CO (current day), 0₃(current day), PM_(10) (current day), NO₂, (1 day before), SO₂, (1 day before). Increase of 41.711㎍/㎥ (interquartile range) in PM_(10) was associated with 1.3% (95% CI = 0.7~1.9%) increase in the daily number of death. 0₃concentrations resulted in an increased risk of 1.3% for 23.86 ppb in all-aged mortality [RR = 1.013 (1.004-1.023)]. This effect was greater in children (less than 15 aged) and elderly (more than 65 aged). After ozone level exceeds 25 ppb, the dose-response relationship between mortality and ozone was almost linear. We concluded that Seoul had 1~5% increase in mortality in association with IQR (interquartile range) in air pollutants. Daily variations in air pollution within the range currently occurring in Seoul might have an adverse effect on daily mortality. These findings also support the hypothesis that air pollution, at levels below the current ambient air quality standards of Korea, is harmful to sensitive subjects, such as children or elderly.