先物換去來의 會計處理에 관한 硏究

兪鎭三 건국대학교 1991 대학원 학술논문집 Vol.33 No.-

We cannot avoid being exposed to foreign exchange risk resulting from the international interest rate or the float exchange rate as far as our nation seeks after the export-oriented high development policy and capital liberalization. In order to hedge the exchange risk, various techniques have been developed. Among them are the foreign exchange forward and the financial futures. Also, as the forward exchange transaction tends to increase recently and may be expected to increase continuously, it is requested that we prepare the financial accounting standards about the accounting treatment of the forward exchange transaction. Therefore, my thesis deals with the accounting treatment such as the theoretical environments of forward exchange transaction, the recognition and time of foreign exchange gain & loss, and the public announcement of all financial tables etc. During this procedure the questions and improvements of forward exchange transaction are summarized briefly. And in conclusion the introduction of forward exchanged transaction, the necessity of establishment of concrete and coherent financial accounting standard, and the amendment of current business accounting standatd are described

資産再評價會計에 관한 硏究

兪鎭三 건국대학교 1982 論文集 Vol.14 No.1

The assets revaluation law of this country has been revised from the temporary to the permanent law during three times revisions, and after the revisions, and it has contributed remarkably to business rationalization and economic development. However, in the enforcement of the revaluation law, there comes across some problems. In this study, it concludes with a preparation of improvement methods against those problems. i) It is needed to reinforce the revaluation law systematically and let them enforce the revaluation in the nominated period, and with it they can remove any heterogeneity in revaluation and marks just and fair in revaluation with the objective standard of revaluation. ii) In taxation business, it will be proper to tax with different rates just as current tax rate to depreciative assets and free tax to non.depreciatory assets such as land, because any excess from the revaluation is no more than a revision only in books by Inflation and not a pure increasing of assets. And with an approval of revaluation tax as loss, the double burdens of taxes should be corrected. Only with that the above improvement would be prepared in the system of the revaluation assets law, the statements of income shall be come out properly and the financial status will be correct and go as propriety, and also the accurate accounting information data can be presented and it is considered as good contribution to the economic development with the effective mobilization of civic capitals.

한국의 천연기념물 동굴

유진삼 ( Jin Sam Yoo ),이걸정 ( Gul Jung Lee ),이혜주 ( Hye Ju Lee ) 한국동굴학회 2004 동굴 Vol.63 No.-

품질경영진단모델을 통한 프로세스 혁신에 관한 연구

김종국,유진삼,김창은 대한안전경영과학회 2012 대한안전경영과학회 학술대회논문집 Vol.2012 No.04

This thesis introduced a model of diagnosing a company's quality management, and a process of achieving quality innovation based on the model. As for study methods, books and theses related to quality and process innovation were collected for investigation, a survey on internal employees to investigate major issues of quality and standard consciousness was conducted, and 5DP was discussed for balanced process analysis.

LAS(Linear Alkylbenzene Sulfonate)의 Plasmid에 의한 분해

차전옥,유진삼,백형석 한국산업미생물학회 1994 한국미생물·생명공학회지 Vol.22 No.2

부산의 신평·장림 공단지역의 하수나 토양에서 유일한 탄소원으로서 LAS를 이용하는 LAS 분해성 미생물을 분리하였다. 플라스미드에 LAS 분해유전자가 존재하는 지를 검토하였으며, 합성세제 분해능, 금속 이온 내성 및 항생제 내성 조사, 분해능에 영향을 미치는 제반 생육특성 조사, LAS 분해 안정성 등을 조사하였다. 분리한 균주는 형태학적, 배양적, 생화학적 특징을 분류학적 방법에 의해 동정한 결과, Salmonella sp., BC-2와 Escherichia sp., BC-3으로 명명하였다. LAS^1 wild type과 LAS^- cured cell의 DNA를 순수분리하여 전기영동한 결과 LAS 분해 유전자가 플라스미드에 존재하고 있음을 확인하였다. LAS 분해능이 없는 E. coli에 분리균의 plasmid DNA를 transformatoin한 결과 transformants는 LAS 분해능을 가졌다. BC-2 균주가 BC-3 균주보다 분해율이 높았으며 금속 화합물에 대한 내성 조사 결과, CdCl_2에 비교적 큰 내성을 가진 것으로 나타났다. Ampicillin에 대한 MIC는 1500 ㎍/㎖ 이상으로 강한 내성을 나타내었으며 이는 플라스미드에 의존하고 있는 것으로 확인되었다. 분해능에 영향을 미치는 생육특성을 조사하였는데, pH 7.0에서 최고의 생육과 분해율을 나타내었으며 대체로 알카리성 범위에서 분해능이 양호하였고, LAS 농도가 0.1%일 때 생육이 가장 양호하였다. 질소원으로서는 yeast extract의 첨가시 생육이 가장 왕성하였으며, 질소원을 따로 첨가할 필요가 있는 것으로 확인되었다. BC-2, BC-3 균주는 LAS 분해능에 대해 안정성을 가지고 있었다. Microorganisms capable of utilizing linear alkylbenzene sulfonates(LAS) as sole carbon source were isolated from industrial effluent by using LAS agar paltes. The isolated strains were identified as Salmonella sp.(BC-2) and Escherichia sp.(BC-3) from the results of morphological, cultural and biochemical tests. The optimal condition for the growth and biodegradation of LAS was the initial pH 7.0 and LAS concentration 0.1%. The isolated BC-2 and BC-3 strains harbored plasmid and LAS-degrading activity was lost when plasmids were cured by mitomycin C. The plasmids were transformed into E. coli and transformants have the LAS-degrading activity. Isolated strains were examined for primary biodegradation rate of LAS in the medium by methylene blue-active substance(MBAS) method. Of these isolates, BC-2 and BC-3 strains degradated LAS upto 60% and high resistant to CdCl_2 and HgCl_2. Isolated strains were sensitive to chloramphenicol, kanamycin, rifampicin, streptomycin and tetracycline but resistant to ampicillin and lincomycin. Its minimal inhibitory concentration(MIC) for ampicillin was more than 1500 ㎍/㎖.

독성물질 검출을 위한 Plasmid Vector 개발

최연주,유진삼,하진목,백형석 한국산업미생물학회 1997 한국미생물·생명공학회지 Vol.25 No.2

E. coli 염색체의 SOS 유전자인 umuDC operon은 DNA가 손상되었을 때 발현이 유도되며 SOS 돌연변이 유발과정에 절대 필수적이다. 이런 특성의 umuDC promoter부분을 lacZ promoter부분에 연결시킴으로써, DNA손상으로 인한 umu의 발현 유도가 lacZ의 발현으로 이어질 수 있도록 재조합 plasmid pBC401과 pBC402를 고안하였으며, 이를 lac 결손균주인 MC1061에 도입시킨 후, 여러가지 돌연변이원을 처리하고 β-galactosidase assay를 실시하여 umu promoter의 작동에 의한 lacZ의 발현 정도를 측정하였다. UV와 MMC 및 NQO를 처리하였을 때는 pBC401의 β-galactosidase 활성이 발현시간의 경과에 따라 급격히 증가하여 3시간 발현점에서 비교적 높게 측정되었으나, MNNG와 EMS를 처리하였을 때는 발현시간이 경과하여도 활성은 큰 변화없이 비교적 낮은 편이었다. pBC402에서도 β-galactosidase 활성이 유도되는 양상은 전반적으로 pBC401과 유사하였으나, 3시간 발현점에서의 β-galactosidase 활성을 비교해 보면, EMS와 MNNG에 대한 감도는 pBC401보다 조금 더 낮아진 편이었고, UV, MMC 및 NQO에 대한 감도는 pBC401보다 조금 더 높아진 것으로 판단되었다. 따라서 재조합 plasmid pBC401과 pBC402을 이용한 돌연변이원의 검색은 염기치환 및 구조이동돌연변이를 복합적으로 야기하는 물질의 검출에 용이할 것으로 생각되며, 검색의 주과정이 β-galactosidase assay이므로 기존의 독성물질 검사법에 비하여 보다 신속한 독성여부의 판단이 이루어질 것으로 기대된다. After DNA damage, umuDC is the only SOS operon that must be induced to promote SOS mutagenesis in Escherichia coli. The recombinant plasmid pBC401 and pBC402 were constructed to fuse the lac structural genes with promoter region of umuDC operon to induce the expression of lacZ gene by DNA damage. We transformed the plasmid pBC401 and pBC402 into E. coli MC1061, lacZ deleted strain and determined the activity of β-galactosidase for vatious mutagen; UV, mitomycin C (MMC), N-methyl-N^1-nitro-N-nitrosoguanidine (MNNG), 4-nitroqunoline-1-oxide (NQO), ethyl methanesulfonate (EMS). The β-galactosidase activities of pBC401 and pBC401 for UV, MMC, and NQO were increased in proportion to expression time until 3 hours thereafter, the activities were constant or slightly decreased. The activities for MNNG and EMS were not so high as for UV, MMC, and NQO. When MNNG and EMS were treated, β-galactosidase activity of pBC402 was slightly lower than pBC401 but when UV, MMC, and NQO were treated in pBC402, β-galactosidase activity was slightly higher than in pBC401. Therefore, the pBC402 was better than the pBC401 in terms of sensitivity for frameshift mutagen. We suggest that the plasmid pBC401 and pBC402 are easy to detect mutagens which cause frameshift mutation rather than point mutation.

Pseudomonas syringae pv. tbaci의 독소생성에 미치는 Phage 의 영향

전홍기,유진삼,성영림,백형석 한국산업미생물학회 1994 한국미생물·생명공학회지 Vol.22 No.3

자연계에서 분리한 bacteriophage Ps90을 Tox^- 균주인 Pseudomonas syringae Pa45에 감염시켜 용원화 하였다. Tox^- Ps90 lysogen은 tabtoxin 생성능을 나타내었으며 UV나 mitomycin C로 induction시켰을 때 phage를 방출하였다. 또한 phage DNA를 probe로 하여 Tox^+와 Tox^- plasmid DNA 및 genomic DNA를 southern blotting시킨 결과 Tox^+ 균주의 plsmid와 genomic DNA에서만이 상동성을 나타내었으며 Tox^+ 균주에서만 phage가 induction되는 것으로 보아 Toxin 생성관련 DNA 단편이 DNA임을 시사해 주며, phage DNA가 병원성 유발과 깊은 관계가 있음을 추론할 수 있었다. Pseudomonas syringae pv. tabaci(Pa45) Tox^- cells were infected with phage Ps90 strain isolated from the natural source, and the Ps90 lysogenized bacterial cells were then obtained. The lyxogenized cells produced tabtoxin and the phage induction occurred when the cells treated with mitomycin C. The Southren hybridization analysis of the four EcoRI-treated plasmid fragments and theh EcoRI-digested genomic DNA of Tox^+ and Tox^- strains using phage DNA as a probe showed that only those DNA fragment Tox^+ strain were related to the Ps90 phage DNA. Based on these results, the tabtoxin producing DNA fragments of the bacteria are presumed to have originated from the same phage DNA, and to be responsible for the pathogenecity of the bacterial strains.

품질경영진단모델을 통한 프로세스 혁신에 관한 연구

김종국,유진삼,김창은 대한안전경영과학회 2012 대한안전경영과학회 학술대회논문집 Vol.2012 No.1

Transgenic plant 내에서의 cvc promoter 발현을 위한 vector의 개발

전홍기,유철민,유진삼,백형석 부산대학교 유전공학연구소 1993 분자생물학 연구보 Vol.9 No.-

완두콩의 종자는 발달하는 과정에서 다량의 단백질을 그 떡잎에 축적시킨다. 이 현상은 발달과정에서 특별한 시기에 활발하게 일어나며, 또한 조직특이적으로 종자내에서만 일어난다. 이러한 발현의 특이성은 저장단백질의 coding region의5' flanking region에 존재하는 promoter와 enhancer라고 불리는 upstream region에 의해 조절되는 것으로 보인다. 이와같은 조절현상을 유도하는 sequence를 밝히기 위해 완두콩의 서장단백질중의 하나인 convicilin의 유전자인 cvcA의 upstream region (cvc_(pro))을 각각 다른 크기로 잘라 β - glucuronidase(GUS) expression cassette내에 삽입하였다. 그리고 이 expression cassette pGA482의 T DNA내에 삽입함으로써 expression vector를 완성하였다. 이 vector는 Agrobacterium이 가지고 있는 Ti plasmid의 식물체내로의 DNA 전이능력을 이용한 binary vector로서 transgenc plant로 사용한 담배의 chromosome내에 위의expression cassette를 전이시켜 그 발현을 유도 하였다. 보다 짧은 cvc_(pro2)는 전사개시점으로부터 -380bp를 갖는데 CCAAT TATA box와jpstream region 1과 2를 포함하고 있다. 약 1.8kb의 upstream region을 보유하고 있는 cvc_(pro1)은 cvc_(pro2)가 갖는 것 이외에 밝혀지지 않은 enhancer를 포함하고 있을 것으로 사료된다. Maturing pea cotyldons accumulate large quantities of storage proteins at a specific time in seed development. To examine the sequence responsible for this tissue specific and time specific regulated expression, different sized putative promoters of cvcA storage protein gene were ligated into the β-glucuronidase(GUS) expression cassette, and expression vectors for these cvc_(pro) were made to be able to transfer into tobacco using Agrobacterium tumefaciens LBA4404. A shorter promoter sequence of - 380bp include CCAAT - TATA box region, and several conserved sequences. The longer one may have enhancer elements. The GUS activity of control expression vector, pCM482 - 1 and pCM482 - 2 will be different. This may be due to the tissue and time specific expression of cvc_(pro).

감자 바이러스 Y 복제유전자 cDNA로 형질전환된 황색종 담배의 저항성 특성

박은경,백경희,유진삼,조혜선,강신웅,김영호 한국연초학회 1997 한국연초학회지 Vol.19 No.1

A flue-cured tobacco variety (Nicotiana tabacum cv. Wisconsin) was used for Plant transformation with the complementary DNA (cDNA) of potato virus Y-necrosis strain (PVY-VN) replicase gone (Nb) which was synthesized through reverse-transcription Primed with oligo(dT) and Polymerization using RNase H-digested template. The cDNA was cloned into Plant expression vector Plasmid (PMBP2), and introduced into tobacco plants by co-culturing tobacco leaf disks with Agrobacterium tumefaciens LBA4404 containing the plasmid before Plant regeneration. Eight Plants, in which the inserted cDNA fragment was detected by Polymerase chain reaction (PCR), out of 70 putative transformants inserted with sense-oriented Mb cDNA showed no symptom at 3 weeks after inoculation, while the other 62 plants, and all plants with vector gone only and antisense-oriented NIb cDNA had susceptible vein-necrosis symptoms. However, only 2 of the 8 resistant plants were highly resistant, which remained symptomless up to 10 weeks after inoculation. Among the first progenies (T1) from self-fertilized seeds of the two resistant transgenic plants, less than 10 % of 71 plants appeared highly resistant (with no symptom), 70% moderately resistant (with mild symptoms on 1 - 2 leaves), and about 20% susceptible (with susceptible symptoms on 3 or more leaves) at 3 weeks after inoculation. These results suggest that the PVY resistance was inherited in the 71 generation. Key words : potato virus Y. viral replicase gene, transgenic tobacco Plants, resistance.