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신상우,고경원,허윤,한동근 한국공업화학회 2020 한국공업화학회 연구논문 초록집 Vol.2020 No.-
Cross-linked natural polymers with excellent biocompatibility have been used as a dermal filler for skin beauty. Recently, many attempts have been made to increase the duration of natural polymer filler using synthetic polymers. Although the synthetic polymers such as polyesters have long-term stability compared to the natural polymers, acidic byproducts from the polyesters cause inflammation. In this study, multifunctional polymeric microspheres were prepared with ceramic nanoparticles and bioactive agent via the membrane emulsification method. In in vitro, the ceramic nanoparticles incorporated polymeric microspheres significantly reduced inflammation due to neutralization effect. Also, the multifunctional polymeric microsphere reduced collagen degradation with inhibited cellular senescence. In conclusion, these results are expected to be applicable not only for dermal fillers but also for the development of various implantable medical devices.
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신상우 한국외국어대학교 EU연구소 2013 EU연구 Vol.- No.35
Im Vergleich zu Großbritannien und USA wurde ein System der Rechnungsprüfung in Deutschland entwickelt, seitdem ein institutuineller Standard dem Gesetz besorgt wurde. Im Jahr 1931 wurde zuerst die allgemeine Pflichtprüfung zu der Aktiengesellschaft und der Kommanditgesellschaft durchgeführt. Jedoch wurde die wesentliche Änderung zu der Rechnungsprüfung in diesem Zeitpunkt noch nicht vorgenommen, obwohl das Aktiengesetz im Jahr 1937 geändert wurde. Allerdings wurde die gesetzliche Stellung der Aktionäre durch die Änderung des Aktiengesetzes im Jahr 1965 stark erweitert. Indem die EU eine Einheit bildete, wurde die allgemeine Rechnungspflicht, die für alle Gesellschaften galt, durch das Bilanzrichtliniengesetz im HGB enthalten. Nämlich wurde ein einheitliches System der Rechnungsprüfung abgewickelt. Dadurch wurden die notwendigen Details für die Rechnung der Privathändler und Gesellschaften im HGB einheitlich geregelt(z. B. die Erstellung der Jahresabschlusses, Offenlegung und Prüfung). Im Hinblick auf prozessuale Details, wie Offenlegung, wurden das Aktiengesetz, das GmbHG, das Genossenschaftsgesetz und das andere Gesetz sowie die damit verbundenen Vorschriften nach der gesetzlichen Form noch angewendet, trotzdem die einheitlichen Vorschriften zur Rechnung im HGB enthalten wurden. Im Zusammenhang mit der Erstellung der Jahresabschlusses, dem Umfang der Offenlegung und der Prüfung hatten auch die kleine Kapitalgesellschaft und Privathändler keine Pflicht zur Rechnungsprüfung. In Deutschland wurde das Prüfungssystem in die externe Rechnungsprüfung und die interne Revision unterteilt. Die interne Revision bildet einen internen Kontrollverfahren. Dagegen wird die externe Rechnungsprüfung durch den externen Prüfer, die keine Beziehung zu der Gesellschaft hat, abgewickelt(z. B. Wirtschaftsprüfer und vereidigte Buchprüfer). Die Voraussetzungen dafür sind gegeben, dass das HGB verlangt, dass die Bilanzsumme, die Umsatzerlöse und die Arbeitnehmer für ein in § 267 HGB geregeltes Kriterium geeignet sind. Werden diese Voraussetzungen erfüllt, werden so der Jahresabschluß und der Lagebericht durch den externen Prüfer geprüft. Im Falle, dass eine Gesellschaft die bestimmen Voraussetzungen erfüllt, hat das Gesetz geregelt, dass ein externer Prüfer die Rechnungsprüfung vornehmen muss. 독일에서의 외부회계감사제도는 회계감사제도를 도입한 이래, 주식법 및 재무상태표 지침에 관한 법 등 법률중심의 제도적 기초위에서 개정과 수정작업을 반복하면서 발달하였다. 특히, 1985년의 재무상태표 지침에 관한 법은 내용상 감사의무를 크게 확장하였고, 자본회사를 소․중․대규모로 구분하여 소규모 자본회사에 대해서는 외부회계감사의무의 적용을 배제시켰다. 또한, 자본회사의 크기와 관련하여 독일 상법전 제267조는 재무상태표 총액, 연간매출액 및 피고용인의 수 등의 요건을 규정하고 있다. 내부통제절차의 구성요소인 내부회계감사와 달리, 외부회계감사는 기업과 이해관계가 없는 외부의 감사인(예, 공인회계사, 회계검사관 등)에 의해 기업의 연말결산서 및 상태보고서에 대해 감사가 이루어진다. 우리나라의 경우 주식회사의 회계처리를 적합하게 하고 이해관계인을 보호하고자 1980년 ‘주식회사의 외부감사에 관한 법률’이 제정되었다. 그 결과 일정요건을 충족하는 주식회사는 외부감사인을 선임하여야 하고 외부회계감사를 실시하여야 할 의무를 부담하게 되었다. 그러나 독일의 외부회계감사제도와 비교해 볼 때, 우리나라의 ‘주식회사의 외부감사에 관한 법률’은 회계감사에 대한 신뢰성을 저해하는 몇몇 규정상의 문제점을 가지고 있다. 따라서 독일의 외부회계감사제도와 비교하여 ‘주식회사의 외부감사에 관한 법률’의 문제점을 보완하여야 할 것이다.
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大學音樂敎育의 實態에 關한 考察 : 우리나라 女性敎育을 中心으로 With Stress on the Education for Women
申相佑 淑明女子大學校 亞細亞女性問題硏究所 1974 아시아여성연구 Vol.13 No.-
Through the history of music education, we can fully understand that the music education has made a great contribution to the general education for mankind. In other word, it is crystal clear that the music education has been not only an important part of the general education for mankind but also a kind of way leading to the formation of man, therefore the changes of music education method should be studied in close connection with the general trend of education of the time. In spite of the historical changes, the music education has been esteemed consciously important in our history of the current century. And nowerdays in many countries, many researches and efforts have been made for its improvement. But it is so regretted for its future developments in our society that the importance of music education is still unfortunately neglected. Its retrogression, I think, is due the indifference about the music education and to its poor system. The different opinions about the value of music education in the university are also one of the main reasons of that retrogression. When the real value of music is found in its correct direction toward music education, the music can meet the fundamental mission of the general education: ist great mission to enhance human nature. With studying experiences of teaching method of music in Europe and teaching experiences of music in our university for many years, I have studied the significance and purpose of the valuable education of music, particularly with stress on the music education for women. And I wanted to examine the actual condition and situation of music education of the college level institutions. Also the present teaching methods of the colleges of music in Korea, which are believed to have many deficiencies and demerits caused by poor teaching method that endeavour to produce mainly music technicians, should be improved to look for the aesthetical significance and educational value of music. The main reasons of systematical demerits of music education in colleges in Korea were critically examined in the body of this theses, but my research is mostly based on my own opinions and so it may lack the scientific certainties. Therefore it is hoped that further specialistic study and concrete method about my problematic proposals be improvingly examined and studied hereafter.
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