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전성하,백은기,홍의실,박지윤,한지완,임영남,고호연,김동우,전찬용,박종형,한양희,Jeon Sung-Ha,Baek Eun-Ki,Hong Yi-Sil,Park Jhee-Yoon,Han Jhee-Wan,Yim Young-Nam,Ko Ho-Yeon,Kim Dong-Woo,Jun Chan-Yong,Park Chong-Hyeong,Han Yang-Hee 대한한방내과학회 2004 大韓韓方內科學會誌 Vol.25 No.1
Objective : This study was aimed to evaluate the anti-starvation stress effect of Liriopis Tuber on mice. Method : The first experiment was done to mice which have a high corticosterone level at a short term starvation. The plasma corticosterone level of each mouse was measured over time at 12, 24, 36, 48, 72 hours of starvation respectively. The second experiment was done in the two groups(LT A and LT B) of mice which were in famine for 36.5 hours after being administered Liriopis Tuber three times with different doses(LT A: 1.0 g/.kg and LT B: 3.0g/kg) for three days. The plasma corticosterone levels and rectal temperature were measured when a 36.5-hour of starvation period was finished. Results : 1. The corticosterone level in the mice was significantly increased after a 36.5-hour of starvation. (P<0.001). 2. The plasma corticosterone level was decreased significantly in the group of 3.0g/kg, compared to the control group.(P<0.05) 3. The rectal temperature in the groups of 1.0g/kg and 3.0g/kg were increased slightly in both group. But the two groups didn't show significant change. Conclusion: Based on the above results, Liriopis Tuber might have anti-starvation stress effect and it may be used as anti-starvation stress medicine and anti-stress medicine. Conclusion : Based on the above results, Liriopis Tuber might have anti-starvation stress effect and it may be used as anti-starvation stress medicine and anti-stress medicine.
김정은(Kim, Jeong Eun),전성일(Jeon, Seong Il),신성식(Shin, Sung Shick) 한국국제회계학회 2012 국제회계연구 Vol.0 No.46
2011년부터 적용되는 한국채택국제회계기준(K-IFRS)에서 기업의 손상차손회계는 기존의 기업회계기준과 손상차손인식에 있어서 많은 차이를 보이게 된다. 즉 자산의 공정가치 평가를 통해서 손상차손을 인식하도록 규정함으로써, 기업의 손상차손 인식에 많은 변화가 예상된다. 또한 공정가치 평가에 의해 손상차손을 인식하면 경영자의 재량성이 개입될 가능성이 높아지므로 기업회계기준에 따른 손상차손의 인식에 대한 정확한 분석이 필요하다. 따라서 본 연구는 기업회계기준에서의 손상차손의 인식이 기업특성과 재량발생액에 미치는 영향을 분석한다. 실증분석결과 손상차손이 당기순이익과 총자산에서 차지하고 있는 비율은 20.7%와 1.7%를 나타냈다. 기업특성에 따른 분석에서 손상차손을 인식한 기업의 부채비율은 높고, 자기자본비율과 총자산이익률은 낮았으며, 흑자기업 보다 적자기업에서 손상차손을 많이 인식하였다. 전기순이익과 당기순이익 변화에 따른 손상차손 인식은 전기순이익과 당기순이익이 모두 음(-)인 기업에서 가장 컸으며, 전기순이익 보다 당기순이익이 음인 기업에서 손상차손을 보다 많이 인식하였다. 마지막으로 손상차손 인식이 재량발생액에 미치는 영향에서 재량발생액은 손상차손을 인식한 기업에서 보다 높았으며, 전기보다 당기에 손상차손을 인식한 기업의 재량발생액이 보다 높았다. 결론적으로 손상차손의 인식은 기업의 이익에 따라 많은 영향을 받고 있음을 알 수 있다. Asset impairment accounting of Korean International Financial Reporting Standards(K-IFRS) which was adopted from year 2011 shows much difference in asset impairment recognition from previous Generally Accepted Accounting Principles in Korea(K-GAAP). In other words, by stipulating that asset impairment shall be recognized by fair value fair value measurement of the assets, much change is expected in firm"s asset impairment recognition behavior. Also, as asset impairment recognition by fair value measurement increases the possible intervention of management"s discretions, accurate analysis is required on asset impairment recognition in accordance with K-GAAP. Henceforth, this study analyzes the effect of asset impairment recognition on firm"s characteristics and Discretionary Accruals in K-GAAP. By empirical analysis, the weight of asset impairment in net income and total asset appeared as 20.7% and 1.7% respectively. From the analysis on firms characteristics, the firms that recognized asset impairment had higher debt ratio and capital adequacy ratio and return on assets, and more negative earning firms recognized asset impairment than positive earnings ones. According to net income change between previous year and current year, recognized impairments were biggest at firms with negative earning during both previous and current year. And more asset impairment were recognized by negative earning firms in current year rather than in previous year. Last, analyzing on the influence of asset impairment on discretionary accruals, discretionary accruals were rather higher at firms that recognized asset impairment. And firms that recognized impairment loss during current year rather than previous year showed higher discretionary accruals. In conclusion, it was found that recognition of asset impairment is heavily influenced by firm"s earning level.
내장 역위증(Situs Inversus)을 동반한 말기 간경변 환자에게 시행된 뇌사자 전간이식
주선형(Sun Hyung Joo),박상훈(Sang Hoon Park),장명국(Myung Kook Jang),김한준(Han Jun Kim),김인규(In Kyu Kim),전장용(Jang Yeong Jeon),전성은(Sung Eun Jeon),이삼열(Samuel Lee),김주섭(Joo Seop Kim) 대한외과학회 2007 Annals of Surgical Treatment and Research(ASRT) Vol.72 No.5
Situs inversus refers to a mirror image of the viscera, while situs solitus is defined as the normal anatomical situation. Several cases of successful liver transplantation for situs inversus recipients have been reported, and modifications of the standard surgical techniques were used. We report here on a case of cadaveric liver transplantation in an end-stage liver disease patient with situs inversus. The donor liver was rotated clockwise 90 degrees to the left with the right lobe lying in the left upper quadrant and the left lobe pointing down into the left iliac fossa. The donor’s suprahepatic vena cava was oversewn and the infrahepatic vena cava anastomosed end to side to the recipient’s inferior vena cava. The postoperative course was good until the postoperative 26th day, when rupture of a hepatic artery pseudoaneurysm occurred. An emergency laparotomy was done and the hepatic artery was ligated. Despite the hepatic artery ligation, the liver function recovered quite well. But sudden intracranial hemorrhage developed on the postoperative 28th day and sadly, the patient expired on the postoperative 30th day. Complete preoperative evaluation of the recipient is essential for the operative planning, and careful donor selection should be attempted to obtain a smaller graft to allow maximum flexibility for placing the donor liver. The use of a reduced-sized graft should be considered in the case for which a smaller graft is not available. In conclusion, adult situs inversus is no longer a contraindication for a liver transplant, although technical difficulties do exist for this procedure.