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      • 稅務會計上 準備金의 會計處理에 관한 硏究

        朴道根 건국대학교 1983 論文集 Vol.17 No.1

        The system of reserves which in accounting period sets up reserve against loss with the expenses appropriated for a special purpose, began to develop at the same tinge that since the world-wide depression of 1920s, economic policies of every country changed for more positive direction and the function of tax was expanded to the measure of nation's economic policy. But Korea induced the system of reserves if 1967 when corporation tax law was revised totally. The purpose of this thesis is to study many kinds of theories about the system of reserves, to give detailed explanations about the kinds of reserves admitted by tax law and its accounting procedures, and to research the problems in its use and the method of its improvement. Nevertheless, indeed there were many difficulties in writing this thesis due to the lack of materials for study on the theories of the system of reserves and on the effectiveness of the use of the system of reserves, which resulted from the short history of the use of the system of reserves in Korea. The author who realized the importance of the system of tax in Korea, arranged various systems of reserves theoretically which seems to be strange when seen through the tax policy and tax accounting, and researched the method of its improvement, summarizes several points of the system of reserves which is to be improved in the future in the aspect of Korea's tax law. Firstly, the current system that reverses the loss of the accounting period into profit after a specified period in the process of accounting procedures of various reserves, relies on financial accounting so much that the results of business is difficult to be made public properly. And in view of profit, there is difference among businesses which have the same outcome, on account of the methods of loss procedures of reserves. Accordingly, in order to abolish these defects, the new system of reserves fund which is to accumulate their profits should be accompanied. Secondly, since the present system of reserves is a special measure which was taken temporarily in accordance with the need of tax policy, there must be a legal reversion which sets up the term of vality of the system of reserve, and admits the vality to be prolonged in case of the necessary use of the system of reserves. Thirdly, because when seen from tax law, the various systems of reserves are rather products of tax policy than those of accounting theory, the results of the policy require further examination and analysis every year, and the purpose of foundation of the system and success or failure of the results of the practice should be examined. Fourthly, since the system of reserves is a measure of tax policy, the system of reserves requires more flexible use with its new foundation and amendment connected with economic conditions and economic policy.

      • 財務狀態變動表에 관한 硏究

        朴道根 건국대학교 1982 論文集 Vol.15 No.1

        The interest groups of enterprise have used financial statements as a useable meads of information in effective decision making. But under a past Financial Statements system Profit and Loss Statements and Balance Sheet did not provide direct and accurate information for flow of fund and changes in financial position. Accordingly the interest of Statement of Changes in Financial Position is glowing and the view which it should be included in basic financial statements have been spread. The Statement of Changes in Financial Position are understood cubically the business activity and finance activity of enterprise as indication for a change rotate of all financial resources during the accounting period. That is to say, the objective of Statement of Changes in Financial Position is not simple but plural. If objective of it were different, concept of funds which has used would he different, consequently contents of information gained would be different. Therefore we the user of it, have to be able to provide useable information by useing the concept of funds which was agreeable to their objective of use. And one largely uses T-account approach an? Working Sheet approach in method drawing up Statement of Changes in Financial position. T-Account approach is the logical method which attained by being re-composed wholly transactions that have influence on all the flow of financial resources during one accounting period. This T-Account approach have a merit that one could easily understand it. The Working Sheet approach is the method which one traditionally has uses. It is useful as transactions are complicated and adjustment clauses of transaction are lots. Amendment enterprise accounting principle of our country in 1981 should be to draw up Statement of Changes in Financial Position according to all financial resources concept. It is to indicate non-fund transaction which directly lave not influecen on changes working capital. But this results in clarifying Statement of Changes in Financial Position. The information which be gotten as working capital and all financial resources are mired and used aloes not fit for plural objectives of Statement of Changes in Financial Position. In future through much stuffy the Statement of Changes in Financial Position which one could usefully apply in practical affairs should he presented.

      • 經營意思決定을 위한 C.V.P 分析

        朴道根 건국대학교 1984 論文集 Vol.19 No.1

        Under uncertainty, managers make many decision, by which enterprises grow or destory. Therefore decision makers use many methods of management to make reasonable decisions, One of them, Cost-Volume-Profit Analysis Model is worth considering. C-V-P model in the past mainly dealed with break-even point analysis, which simplifies the theoritical approach to fixing relative variables constant. This model is so wimple that we are in doubt how much confidence this results have. To conquest this doubt to be able to predict precisely and realistically. Some models of which relative variables are mutually mingled under uncertainty begin to make public. For example, R.K. Jaedicke and A.A. Robicheck make public a C-V-P analysis model which uses the probability distribution. If we do not know any probability distribution P. L. Chebyschev's inequality and Uspensky & Hoeffding's inequality are useful. By the way, a probable expression which is induced by using a probability inequality is leas accurate than the method using the normal distribution. This is because we do not know the distribution form about relative variables. Therefore, in case of making decision without a probability distribution. A probability inequality is not proper to use rather than using this form. It is desirable to use decision-making the C-V-P analysis model which uses the normal distribution by means of probability after deciding the adequateness of a seemingly distribution form.

      • 전산화 치료계획의 CT/MRI 영상 융합 시 PLANNING MRI영상 획득의 유용성 평가

        박도근,최병기,김진만,이동훈,송기원,박영환,Park, Do-Geun,Choe, Byeong-Gi,Kim, Jin-Man,Lee, Dong-Hun,Song, Gi-Won,Park, Yeong-Hwan 대한방사선치료학회 2014 대한방사선치료학회지 Vol.26 No.1

        목 적 : 전립선 암의 방사선 치료 시 컴퓨터 단층촬영 영상만을 이용하여 타겟 및 정상장기의 체적을 정의하기에는 제약성이 따른다. 이러한 제약성을 보완해주기 위하여 연부조직 대조도가 우수한 자기공명영상 장치가 사용되고 있다. 그러나 부정확한 CT/MRI 영상의 융합은 정확한 타겟 설정에 불확실성이 따르게 되며 정상장기의 불필요한 선량이 입사되어 부작용을 초래 할 수 있다. 이러한 불확실성을 줄이기 위해 본원에서는 CT/MRI영상 융합 시 모의 치료 과정과 동일한 고정용구와 자세로 환자를 셋업하여 MRI(Planning MRI)영상을 획득하고 있으며, 본 연구에서는 진단용 MRI영상과 Planning MRI영상을 비교 분석하여 Planning MRI의 유용성을 평가하고자 한다. 대상 및 방법 : 본원에서 2011년 8월부터 2013년 7월까지 전립선 암으로 진단을 받고 Non-hormone, Definitive RT 70 Gy/28 fx을 처방받은 10명의 환자를 대상으로 하였다. 모의 치료 후 30분 뒤에 MRI영상을 획득하였으며, 획득 된 CT/MRI영상은 뼈를 중심으로 Philips pinnacle v9.2를 이용하여 융합하였다. 전립선 Balloon tube의 유무에 따른 전립선의 변화를 측정하기 위하여 Planning MRI, 진단용 MRI영상에서의 전립선 체적을 측정 비교하였으며, 각각의 영상에서 전립선의 모양의 변화를 측정하기 위해 전립선의 중심에서 상하, 앞뒤, 좌우방향에서의 직경을 측정 비교하였다. 결 과 : Planning MRI, 진단용 MRI영상에서의 전립선 체적을 비교한 결과 각각 평균 $25.01cm^3$(범위 $15.84-34.75cm^3$), $25.05cm^3$(범위 $15.28-35.88cm^3$)의 결과를 얻었다. Planning MRI 대비 진단용 MRI는 0.12 % 증가로 그 차이는 크지 않다는 것을 알 수가 있었다. 하지만 Planning MRI를 기준으로 Transition zone 방향으로 총 $7.46cm^3$(29 %) 체적의 증가가 있었으며, Peripheral zone 방향으로 $8.52cm^3$(34 %)의 체적 감소가 있었다. 전립선 중심의 2차원 영상에서의 상하, 앞뒤, 좌우방향의 직경을 측정한 결과 Planning MRI에서 평균 3.82cm, 2.38cm, 4.59cm의 값을 나타냈으며, 진단용 MRI에서는 평균 3.37cm, 2.76cm, 4.51cm의 값을 알 수 있었다. Planning MRI 기준으로 앞뒤 방향으로 0.38cm(13 %)감소하였으나 좌우 방향 0.08cm(1.6 %), 상하방향 0.45cm(13 %)가 증가되었다. 결 론 : 본 연구의 결과를 바탕으로 Planning MRI와 진단용 MRI에서의 전립선의 총 체적은 큰 차이를 보이지 않았지만 직장에 전립선 Balloon tube 삽입으로 인한 전립선의 모양 및 부분 체적의 변화를 알 수가 있었다. 따라서 CT/MRI 영상 융합 시 Planning MRI영상을 이용한다면 진단용 MRI영상과 비교하여 Transition zone에 증가하는 체적만큼 손실 없이 타겟을 CTV에 포함시킬 수 있으며, Balloon으로 인한 Peripheral zone 체적의 감소를 더 명확히 구분하여 직장에 전달되는 방사선량을 줄일 수 있을 것이다. 이에 본 저자는 전산화 치료 계획에서의 CT/MRI영상 융합 시 모의 치료 과정과 동일한 고정용구와 자세를 재현하여 MRI영상을 획득하는 것이 유용할 것이라 사료된다. Purpose : By taking advantage of each imaging modality, the use of fused CT/MRI image has increased in prostate cancer radiation therapy. However, fusion uncertainty may cause partial target miss or normal organ overdose. In order to complement such limitation, our hospital acquired MRI image (Planning MRI) by setting up patients with the same fixing tool and posture as CT simulation. This study aims to evaluate the usefulness of the Planning MRI through comparing and analyzing the diagnostic MRI image and Planning MRI image. Materials and Methods : This study targeted 10 patients who had been diagnosed with prostate cancer and prescribed nonhormone and definitive RT 70 Gy/28 fx from August 2011 to July 2013. Each patient had both CT and MRI simulations. The MRI images were acquired within one half hour after the CT simulation. The acquired CT/MRI images were fused primarily based on bony structure matching. This study measured the volume of prostate in the images of Planning MRI and diagnostic MRI. The diameters at the craniocaudal, anteroposterior and left-to-right directions from the center of prostate were measured in order to compare changes in the shape of prostate. Results : As a result of comparing the volume of prostate in the images of Planning MRI and diagnostic MRI, they were found to be $25.01cm^3$(range $15.84-34.75cm^3$) and $25.05cm^3$(range $15.28-35.88cm^3$) on average respectively. The diagnostic MRI had an increase of 0.12 % as compared with the Planning MRI. On the planning MRI, there was an increase in the volume by $7.46cm^3$(29 %) at the transition zone directions, and there was a decrease in the volume by $8.52cm^3$(34 %) in the peripheral zone direction. As a result of measuring the diameters at the craniocaudal, anteroposterior and left-to-right directions in the prostate, the Planning MRI was found to have on average 3.82cm, 2.38cm and 4.59cm respectively and the diagnostic MRI was found to have on average 3.37cm, 2.76cm and 4.51cm respectively. All three prostate diameters changed and the change was significant in the Planning MRI. On average, the anteroposterior prostate diameter decrease by 0.38cm(13 %). The mean right-to-left and craniocaudal diameter increased by 0.08cm(1.6 %) and 0.45cm(13 %), respectively. Conclusion : Based on the results of this study, it was found that the total volumes of prostate in the Planning MRI and the diagnostic MRI were not significantly different. However, there was a change in the shape and partial volume of prostate due to the insertion of prostate balloon tube to the rectum. Thus, if the Planning MRI images were used when conducting the fusion of CT/MRI images, it would be possible to include the target in the CTV without a loss as much as the increased volume in the transition zone. Also, it would be possible to reduce the radiation dose delivered to the rectum through separating more clearly the reduction of peripheral zone volume. Therefore, the author of this study believes that acquisition of Planning MRI image should be made to ensure target delineation and localization accuracy.

      • EPID (Electronic Portal Imaging Device)의 유용성에 관한 고찰

        이충원,박도근,최아현,안종호,송기원,Lee, Choong Won,Park, Do Keun,Choi, A Hyun,Ahn, Jong Ho,Song, Ki Weon 대한방사선치료학회 2013 대한방사선치료학회지 Vol.25 No.1

        목 적: 방사선 치료 중 정확한 환자의 셋업 확인과 선량 측정용으로 사용되었던 film을 대신 하여 현재는 전자포탈영상장치(EPID)가 장착된 장비가 증가하고 있다. 이에 본 논문은 전자포탈영상장치 사용 시 자세확인의 정확성과 선량측정의 유용성을 평가해 보고자 한다. 대상 및 방법: 대한방사선치료학회, 대한방사선종양학회, Pubmed에서 "EPID", "Portal dosimetry", "Portal image", "Dose verification", "Quality control", "Cine mode", "Quality - assurance", "In vivo dosimetry"와 같은 용어로 검색하여 획득한 50개의 자료(1997~2012)를 대상으로 EPID의 역사와 선량측정(dosimetry), 자세확인(set-up verification), EPID 특성으로 구분하여 EPID의 유용성을 분석 하였다. 결 과: EPID는 1세대 Liquid-filled ionization chamber, 2세대 Camera based fluroscopic, 3세대 Amorphous-silicon 순으로 발전하였으며, EPID 촬영 모드에는 크게 EPID mode, Cine mode, Integrated mode로 나뉜다. 필름과 EPID의 절대선량정확성 평가를 한 결과 EPID는 1%, EDR2 필름은 3% 이내로 나타나 오차 측정 정확도가 필름에 비해 EPID가 우수하다는 것을 알 수 있었고, 치료계획 시스템으로부터 계산된 기준 조사면과 EDR2 필름, EPID로 측정한 기준 조사면의 선량 분포를 중첩하여 감마 분석한 결과 필름과 EPID 모두 허용기준 3%/3 mm와 2%/2 mm에서 감마값이 1을 초과하는 화소(r%>1)가 전체 화소의 2% 이내였다. 또한 업무 부하 비교에 있어 세기조절방사선 치료에서 전 과정 QA를 수행하는데 소요되는 시간은 EDR2 필름이 약 110분, EPID가 약 55분으로 측정되었다. 결 론: 전자포탈영상장치의 이용은 선량측정과 자세확인에 있어 기존의 복잡하고 번거로웠던 film과 전리조(Ionization chamber)를 대체하기에 충분하였으며, 특히 세기조절방사선치료의 정도관리에 있어 매우 유용하고 효율적이며 정확한 선량 측정 장치임을 알 수 있었다. 또한, 전자포탈영상장치를 이용한 Cine mode 촬영은 횡격막의 움직임에 따라 유동성이 큰 폐와 간의 경우나 자세의 안정성이 불안한 직장암 환자의 경우 추가 선량 없이 실시간으로 종양의 위치를 확인 할 수 있다는 장점이 있어 최적의 방사선 치료 구현이 가능하리라 사료된다. Purpose: Replacing the film which used to be used for checking the set-up of the patient and dosimetry during radiation therapy, more and more EPID equipped devices are in use at present. Accordingly, this article tried to evaluated the accuracy of the position check-up and the usefulness of dosimetry during the use of an electronic portal imaging device. Materials and Methods: On 50 materials acquired with the search of Korea Society Radiotherapeutic Technology, The Korean Society for Radiation Oncology, and Pubmed using "EPID", "Portal dosimetry", "Portal image", "Dose verification", "Quality control", "Cine mode", "Quality - assurance", and "In vivo dosimetry" as indexes, the usefulness of EPID was analyzed by classifying them as history of EPID and dosimetry, set-up verification and characteristics of EPID. Results: EPID is developed from the first generation of Liquid-filled ionization chamber, through the second generation of Camera-based fluoroscopy, and to the third generation of Amorphous-silicon EPID imaging modes can be divided into EPID mode, Cine mode and Integrated mode. When evaluating absolute dose accuracy of films and EPID, it was found that EPID showed within 1% and EDR2 film showed within 3% errors. It was confirmed that EPID is better in error measurement accuracy than film. When gamma analyzing the dose distribution of the base exposure plane which was calculated from therapy planning system, and planes calculated by EDR2 film and EPID, both film and EPID showed less than 2% of pixels which exceeded 1 at gamma values (r%>1) with in the thresholds such as 3%/3 mm and 2%/2 mm respectively. For the time needed for full course QA in IMRT to compare loads, EDR2 film recorded approximately 110 minutes, and EPID recorded approximately 55 minutes. Conclusion: EPID could easily replace conventional complicated and troublesome film and ionization chamber which used to be used for dosimetry and set-up verification, and it was proved to be very efficient and accurate dosimetry device in quality assurance of IMRT (intensity modulated radiation therapy). As cine mode imaging using EPID allows locating tumors in real-time without additional dose in lung and liver which are mobile according to movements of diaphragm and in rectal cancer patients who have unstable position, it may help to implement the most optimal radiotherapy for patients.

      • 韓國生命保險會社의 資産運用實態와 效率化 方案에 대한 硏究

        金炯璟,朴道根 강릉대학교 영동산업문제연구소 1986 産經論叢 Vol.6 No.-

        Korea Insurance industry has developed very rapidly during recent 20 years. Especially Life insurance business has enjoyed incredible increase in its volume. Life insurance is a relatively important industry compared with other, as it does duty as a social welfare system and serves as a economics security institution which provides money for other industries. Korea Life insurance industry has made a great contibution to individual Life and the national economy. But, as the sociality and publicity on insurance business are much larger than those of any other business, it shoulc be very strictly supervised and regulated by the government.s The study consists of five Chapters: In Chapter 1, the introduction to this theis is made with objectives, methology and scope of the study. In Chapter 2, the growth and the present position of life insurance are discussed. In Chapter 3, it examines basic characteristics and investment principles of life insurance assets, and then offer a brief review of the management of Life insurance assets in foreign countries features. Chapter 4, the problems and the efficienty of life insurance assets management in Korea are presented. Summaries and Concluding remarks are presented in Chapter 5.

      • 投資諮問社會의 業務領域擴大와 競爭力强化方案

        김형경,박도근 강릉대학교 영동산업문제연구소 1993 産經論叢 Vol.15 No.-

        The purpose of this study is to present how to diversify the business of the domesic investment advisory company and to strengthen its competitiveness. Since a significant portion of the business which is absolutely necessary to conduct its original function is legislatively bolcked in Korea, the domestic investment advisory companies can not achieve their ultimate aim and are losing their existence foundation. The following stpes are presented to settle the above-mentioned problems of the domestic investment advisory business. First, discretionary investment advisory services should be allowed to fix early the business foundation, to compete with foreign rivals and to protect investors. Investment company should be also introduced to diversity the business fields. When the corporate type of investment fund is management permitted in nation, the investment advisory company shoulc participate in operating the business. Second, the systematic support to secure the foundation of demand of investment advisory services is necessary. It is urgent to appoint the investment advisory company as a special operating institute of public pension funds and bank's money trust. And it also necessary to permit investment advisory company to give its services to its parents company and its subsidiary. Third, the business should strengthen its competitiveness. The business should secure excellent fund manager and provide the efficient investment advisory service to its clients at home and abroad. And it is also necessary to build up international competitiveness to out do foreign investment advisory companies by using advanced investment method and the efficient operating system. The expansion of the contracted asset would be achieved by government's policy and support. Meanwhile, high performance of investment management of client's asset would be gained by high quality services. The quality services would be backed by continuous investing in educataion for its staffs, preparation for internationalization, developing efficient investment management system and strength-ening its competitiveness. Now it is necessary to encourage the infant domestic investment advisory business to develop as one part of securities business.

      • 債券收益率計算과 債權投資技法

        劉永中,朴道根 상명대학교 논문집 1991 상명대학교논문집 Vol.28 No.-

        Bond is a security, which is issued by the government, the public organization, corporation to raise a long-term funds from the general public. Differently from stock, bond should pay a fixed interest as well as a certain amount of money on a specified period and a designated place under agreement. Therefore, by issuing the bond, the law entitle the public institution and the company to issue bond and issued bond has a convenience of circulation at a secondary bond market freely. By issuing subject, bond are divided into government bond, municipal bond, specific laws bond, corporate bond. Also by a method of interest payment, they are divided into coupon bond, compound bond, discount bond. The record of bond issued in last year summed to 47,762 billion, that is , 10,934 billion of government and municipal bond; 25,744 billion of specific laws bond; 11,083 billion of corporate bond. This amount is expected to record 53 trillion this year. Regardless of this large volume of issue, bond market mainly is under the control of only a few public institution investor. So, bond-dealing is inactive among the general investor. To become a bond-dealing is the center of the general public concern in the future, I introduce a several method, a calculation of bond yield and the investment technique in bond, and would like to point out the several problems in bond market.

      • CBCT와 EXACTRAC을 이용한 Spine SBRT의 유용성 평가

        최우근,박수연,박도근,송기원,Choi, Woo Keun,Park, Su Yeon,Park, Do Keun,Song, Ki Won 대한방사선치료학회 2013 대한방사선치료학회지 Vol.25 No.2

        Purpose: This study is to evaluate the efficacy of the CBCT and EXACTRAC the image on the spine stereotactic body radiation treatment. Materials and Methods: The study compared the accuracy of the dose distribution for changes in the real QA phantom for The shape of the body of the phantom was performed. Novalis treatment artificially set up at the center and to the right, on the Plan 1 mm, 2 mm, 3 mm in front 1 mm, 2 mm, 3 mm and upwards 1 mm, 2 mm, 3 mm and $0.5^{\circ}$ by moving side to side Exactrac error correction and error values of CBCT and plan changes on the dose distribution were recorded and analyzed. Results: Cubic Phantom of the experimental error, the error correction Exactrac X-ray 6D Translation in the direction of the 0.18 mm, Rotation direction was $0.07^{\circ}$. Translation in the direction of the 3D CBCT 0.15 mm Rotation direction was $0.04^{\circ}$. DVH dose distribution using the results of the AP evaluate the change in the direction of change was greatest when moving. Conclusion: ExacTrac image-guided radiation therapy with a common easy and fast to get pictures from all angles, from the advantage of CBCT showed a potential alternative. But every accurate information compared with CT treatment planning and treatment of patients with more accurate than the CBCT ExacTrac the location provided. Changes in the dose distribution in the experiment results show that the treatment of spinal SBRT set up some image correction due to errors at the target and enter the spinal cord dose showed that significant differences appear. 목 적: CBCT와 EXACTRAC을 이용한 Spine 체부정위적방사선 치료 Set up 시 이미지 보정 값과 실제 오차의 차이를 측정하고, 이 오차 값이 미치는 선량분포를 계산하여 CBCT와 EXACTRAC의 유용성을 평가하고자 한다. 대상 및 방법: Set up 오차 보정 값과 실제 오차 비교 실험을 위해서 QA용 Cubic phantom (The EASY CUBEr, Euromechanics, Schwarzenbruck, Germany)을 이용하였고, phantom의 중심축을 인위적으로 LR 방향으로 -1 mm, -2 mm, -3 mm SI 방향으로 1 mm, 2 mm, 3 mm 그리고 AP방향으로 1 mm, 2 mm, 3 mm 이동시켰으며, 중심축을 $0.5^{\circ}$씩 좌우로 회전시켜 CBCT와 EXACTRAC의 Auto matching 보정 값과 비교 측정하였으며, 이동된 오차 값을 가정하여 Rando Phantom을 이용한 Spine SBRT 플랜에 적용하여 재계산을 시행하였다. 결 과: Set up 보정 값과 실제 오차 비교실험에서 3D CBCT의 평균값은 LR, SI, AP 방향으로 0.15 mm 회전방향으로 $0.04^{\circ}$였고 EXACTRAC의 평균값은 LR, SI, AP 방향으로 0.18 mm 회전방향으로 $0.07^{\circ}$였다. 이동 값 오차를 가정한 선량 재계산 결과, SI방향 2, 3 mm 이동 시 $V_{10}$ (종양의 용적에 10 Gy가 들어가는 선량) Volume이 각각 10.574%, 10.712%가 나타났고 LR방향 -3 mm 이동 시 12.076%로 가장 높게 나타났다. 결 론: CBCT와 EXACTRAC의 Set up 보정 값과 실제 오차는 1 mm, $0.1^{\circ}$ 미만으로 두 시스템 모두 매우 정밀한 set up 오차보정을 보였다. 그러나 선량 재계산 시 3 mm 이상의 오차가 발생한 경우, Spine SBRT 치료 시 Spinal cord에 들어가는 선량이 $V_{10}$에서 3% 이상 최대선량 13 Gy 이상 증가함으로서 치명적인 흡수선량 오류가 발생할 수 있음을 확인하였다. 따라서 본 저자는 1회에 한한 Spine SBRT 치료 시 정확도 측면에서 종양의 단면 정보를 위치적으로 제공하는 CBCT가 더 유용할 것으로 사료된다.

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