국가정신보건정책안의 우선 순위에 관한 전문가 설문조사

신영전,남정현,유원섭,이선영,유주영 漢陽大學校 精神健康硏究 2000 精神健康硏究 Vol.19 No.-

감사위원 선임방식의 변경과 이익조정에 관한 연구

최헌섭(Choi Heon-seob),정래용(Chung Rae-young) 한국국제회계학회 2017 국제회계연구 Vol.0 No.73

이 논문은 2009년에 도입된 감사위원 선출시 일괄선출방식으로의 변경이 감사위원회의 독립적인 본래의 역할에 어떤 영향을 주었는가에 대한 검증을 위하여 감사위원회 선임방법의 변경 이전과 이후에 이익조정의 차이가 있는지 실증한다. 검증을 위한 표본기업은 비금융업을 영위하는 유가증권시장(KSE) 상장기업을 대상으로 분석기간은 2003년부터 2015년까지, 기업-연도 2,957개이다. 실증결과를 요약하면 첫째, 감사위원회를 의무적으로 도입한 기업의 경우 감사위원 선임 시 일괄선출방식으로 변경은 이익조정이 증가하는 결과를 보여주고 있다. 둘째, 자발적으로 감사위원회를 도입한 기업의 경우 감사위원 선임 시 일괄선출방식으로 변경은 이익조정의 차이가 없는 것으로 나타났다. 이러한 실증결과는 회계투명성을 위하여 정책결정자에게 감사위원의 선임방법에 있어서 일괄선출방식에서 분리선출방식으로 변경되어야 감사위원회 본래의 역할을 더 적절하게 할 수 있다는 것을 보여주고 있다. This study tries to investigate the effects of earnings management on the change of audit committee director choice. We examines closely the relation between earnings management and the change of the total election of audit committee choice from separate election of the audit committee director choice on Commercial Act adopted in 2009. Our major empirical results of the study are summarized as follows. Firstly, companies with a mandatory audit committee has increased earnings management by means of a discretionary accruals after from the adoption of separate election of audit committee to the adoption of total election of the audit committee. However, there is no difference in the amount between discretionary accruals and the change of audit committee director choice for the voluntarily choice company of audit committee. This results might imply that our study contributes to the related fields as follows. This study gives rise to the momentum that shows the relations between the quality level of financial reporting and the choice audit committee director. Our findings make some important contributions to regulatory bodies in that the adoption of separate election of the audit committee director.

등줄쥐 연수의 Tyrosine Hydroxylase, Dopamine-β-Hydroxylase 및 Phenylethanolamine-N-Methyltransferase 면역반응신경세포

정영길,이남섭,민성기 대한해부학회 1998 Anatomy & Cell Biology Vol.31 No.3

야생 등줄쥐 (Apodemus agrarius coreae) 간뇌의 Dopamine성 신경세포

정영길,이남섭,민성기,김무강 대한해부학회 1997 Anatomy & Cell Biology Vol.30 No.6

댐의 龜裂發生 構造와 應力轉移에 關한 硏究

이영섭,임희대 忠南大學校 産業技術硏究所 1999 산업기술연구논문집 Vol.14 No.1

Generally the cracking in dams is one of the major problems which dam engineers encounter. Concenteated leaks which can result in internal erosion and piping phenomenon have frequently developed through embandment cracks located directly adjacent to rock abutments at the points of abrupt change in slope, and particularly adjacent to horizontal steps used for haul roads,grouting platforms, and so on . Many studies,such as observation, 1ab test and numerical snalysis have been conducted to reveal the mechanism of internal and expernal cracking. It is considered that unfavourable deformation and stress state are the direct cause of the cracking. Longitudinal and trasverse cracks on the crest is occurred by differential settlements in the core zone and differential deformation between adjacent zones and closely concerned with the fluctuation of water level. While during of after dam construction, the core zone with low stiffness can be in the state of low stress due to load transfer resulted from relative deformation against shell zones or adutments. In order to study cracking and leakage, Juam main dam is adopted to analyze deformation and stress condition. The results of numerical analysis and installation indicate that the tension zone of the right abutments is comparatively manifest and the stress-transfer of the upper part the core is more remarkable than lower part.

Mycoplasma性 붉나무 빗자루병의 寄主範圍 調査(Ⅰ)

韓相燮,金榮浩 全北大學校 1993 論文集 Vol.35 No.-

In order to find host range of sumach(Rhus javanica) witches' broom disease caused by mycoplasma and to revealed relation between sumach witches' broom mycoplasma(SWBM) and mycoplasmas of tree disease reported in korea, Some transmission experiments were made by Dodder (Cuscuta japonica). The results were as follows. 1. SWBMs were transmitted to Zizphus jujuba, Ligustrum ovalifolium, Morus alba and Calharanthus roseus by Dodder. 2. Fluorescent spots were detected in the phloem tissue cell of transmitted plants by Fluorescence microscopy and numerous mycoplasma like organism in the phloem tissue cell of midribs of infected leaves were revealed by electro microscopy. But the symptoms of Z. jujuba and M. alba transmitted from Rhus javanica witches' broom by Dodder were not same as that of witches' broom of Z. jujuba and dwarf of M. alba, and the symptom of L. ovalifolium transmitted from Rhus javanica witches broom by Dodder was same as that of witches' broom of L. ovalifolium.

부산지역 대기질에 대한 대기 오염 지수(PSI)의 적용

문윤섭,장난심,김영주 부산대학교 환경문제연구소 1997 環境硏究報 Vol.15 No.1

The Pollutant Standards Index (PSI) was chosen as an environmental indicator. The PSI is a composite indicator computed from ambient levels of SO2 , TSP,O3 , NO2 , and CO. The daily PSI value is determined by the pollutant having the highest reading for that day. The index numbers are on a scale of zero to 500, the most important number on the scale is 100, which corresponds to the EPA - set National Ambient Air Quality Standars (NAAQS). Scores higher than 100 are considered to be unhealthful. Air quality of Pusan was evaluated by Pollutant Standards Index, which was proposed by Federal Register of the United States. The daily data of pollutants (SO2 , TSP, O3 , NO2 , CO) in 6 air pollutant monitoring sites were used for evaluation. According to the frequencies (day/day %), most parts were still under unhealthful condition. But, this result was why too many data of the high O3 concentration value in summer was missing. As the result, PSI method seems very useful to evaluate air quality, if the air quality pollutant data has no missing one, but it would be necessary to reform in consideration of environment standard of Pusan, in the case of applicating PSI in Pusan, Korea.

증편의 저장 중 조직 특성 변화

張奎燮,李貞植,崔錫鉉,朴榮德 충남대학교 농업과학연구소 1991 농업과학연구 Vol.18 No.2

This study was carried out to investigate the storage conditions and methods required for commercializaion of Jeung-Pyon. The storage characteristics of Jeung-Pyon were examined with Universal Testing Machine (UTM. Instron model 1000) for textural properties during storage of tinder the conditions such as sealing, nonsealing, and temperatures. The differences in storage characteristics on the different varieties and years of rices were not shown. When the Jeung-Pyon was lost it's quality as a commercial product, the measured value of UTM was increased as hardness 0.74㎏ to 1.0㎏, gumminess 0.23㎏ to 0.59㎏, chewiness 6㎏.mm to 18㎏.mm, but decreased in adhesiveness 0.65㎏.mm to 0.40㎏.mm, cohesiveness 0.61 to 0.34, springiness 41㎜ to 32㎜. The nonsealed Jeung-Pyon was lost it's quality for storing at room temperature because of the case-hardening after 2 days. In the case of sealed Jeung-Pyon, the case-hardening phenomena by the evaporation of moisture was not occured, therefore it was a significant factor for an extension in sealed Jeung-Pyon. The shelf-life of sealed Jeung-Pyon was 20 days and 5 days respectively during storage at -20℃ and 20℃ The sealed Jeung-Pyon stored at 5℃ was lost it's quality, in consideration of cold chain this temperature was suitable for retrogradation of starch. The Jeung-Pyon sealed with air and mosture proof packaging material stored at the accelerated condition as 92% R.H. and 35℃ lost it's quality within two or three days.

농축공정이 Kindorase의 생산수율에 미치는 영향

고영환,이은현,장규섭 충남대학교 농업과학연구소 1996 농업과학연구 Vol.23 No.2

In order to improve the production yield of kindorase as complex antiphlogistic agent, molecular weight of concentration membrane, membrane configration, temperature, pressure and pH of concentration solution, fouling, etc. were investigated, and the results obtained are as follows ; 1. High production yield was shown using 10k Dalton molecular weight cut-off concentration membrane and spiral membrane made of polysulfone. 2. And it was reasonable conditions for maintaining the concentration solution at 3Bar in pressure. 3. The optimum pH of solution for improving production yield of kindorase were the range of 7.5 to 8.5, and for obtaining better production yield, clean in place(C.I.P) of membrane was treated with 0.1N NaOH at 40 to 50℃ for 30minutes.

A New Life의 연구-고뇌를 통한 인간성숙

鄭永燮 慶星大學校 1987 부산수산대학 논문집 Vol.8 No.1

미국의 물질문명의 거부를 이슈로 내걸고 등장한 Beat Generation 문학이 주류를 이루는 듯 하다가 갑자기 자취를 감추게 된다. 이와 때를 같이 하여 복잡하고 다양한 작가군이 등장하는 바 이들은 The Jewish Writers, The Black Writers, 그리고 The Southern Writers라는 subcultures를 주축으로 한 소위 인종적 소수파(minorities) 였다. 그래서 유태계 미국작가들, 이를테면, Bernard Malamud, Saul Bellow, Philip Roth 등이 미국문학의 주체를 이루면서 새로운 양상의 미국문학을 잉태시켰다. 그래서 이들을 제외하고서 미국문단을 논의한다는 것은 불가능한 일이었다. 특히 이들은 소시민, 소수민족이 안고 있는 고뇌와 슬픔을 주제로 한 지금까지 접하기 어려운 일면을 보여주고 있다. 본고에서 다루고자 할 Malamud의 작품은 아무런 과오없이 줄곧 괴로움을 겪어야 하는 고통받는자, 희생자, 그리고 패배자의 수난과 부조리의 기록이라 말할 수 있다. 그러나 이들이 겪는 고통과 불행은 좌절과 실패로 연계되는 것이 아니고, 그 이면에는 도덕적 성숙과 자아실현이라는 새로운 삶의 좌표가 설정되어 있다. A New Life(1961)는 작가의 여타 작품과는 달리 Yiddish 문학의 전통적 요소를 탈피하고 있다. 이 작품은 서부의 자연의 아름다움과 comic irony를 삽입하여 지적 야만지대인 Cascadia 대학의 대학교육의 타성과 대학교수생활의 이면을 파헤친 대학가의 이야기이다. 다시 말해 이 작품은 Corvallis의 Oregon 주립대학에서 작가가 겪은 개인적 경험과 관찰을 토대로 하여 가공적 도시인 Easchester의 Cascadia 대학사회를 통해 당시의 미국의 보수적 상황을 풍자적으로 묘사하고 있다.