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各國 會計制度에 관한 比較硏究 : 美國, 西獨, 프랑스, 韓國
李勉榮,金喆鎬,李聖淳,朴範鎬,宋在萬 弘益大學校 1977 弘大論叢 Vol.9 No.-
One of the new trends in today's world economy is the emergence of increasing actviities of multinational corporations throughtout the world. The total number of foreign investors in Korea for the periods between 1962 and 1976 reaches almost one thousand, while their total value during the same period nearly approaches one billion in U.S. dollars. As their business activities extended beyond their national boundaries in various forms of foreign investment, it has become necessary to gather pertinent accounting information from foreign countries and to convey it to them as needed for the successful conduct of their world-wide business activities. The method of accounting has evolved over a long period of time as a practical technique in a specific context based on their own peculiar settings involving language, law, culture, politics, social and economic factors and the like. It is important, therefore, to understand the accounting systems of foreign countries which contain their respective accounting information so that the useful accounting information can be exchanged between these countries. It is with this objec ivetin view that the accounting systems of U.S., West Germany, France and Korea have been studied in this treatise. Chapter Ⅱ examines their legal rules and regulations on accounting, accounting standards, system, accounting theory and special problems arising from its practical applications. The main characteristics of their accounting systems are analysed and compared with one another in Chapter Ⅲ. The accounting system in the United States has developed from the stand point of investors and managers in line with the regulations set by the Security Exchange Commission (SEC) and under the leading opinions of the American Association of Accounting (AAA) and the American Institute of Certified Public Account (AICPA). In France it was developed and understood from the requirments of national economy, while closely regulated by the Law of Corporation and the Plan Comptable. Germany has developed its accounting system under its Law of Commerce which traditionally stresses the protection of an innocent third party. The development of accounting system in Korea has been unique in that its Law of Commerce was heavily influenced by the German Law of Commerce which is a part of the European continental legal system, while its Law of Security Exchange and it's accounting standards which directly affecting the practices of accounting affairs are under the direct influence of the American accounting system. As has been shown above, the accounting systems of these countries have developed in their unique fashion depending upon their own peculiar environments. However, it should be pointed out that it is the result of research conducted by the AAA and AIPCA which exerts the leading influenced upon the accounting practices of the world. In view of the recent move among the countries of the world to unify their accounting systems, it is hoped that this study will help to facilitate the conduct of international business activities throughout the world.
면포의 효소감량에서의 수산화나트륨, 액체암모니아 전처리의 영향과 역학적 성질에 미치는효과
이문철,김호정,脇田登美司 釜山大學校生産技術硏究所 1998 生産技術硏究所論文集 Vol.54 No.-
면포의 액체암모니아(NH₃) 전처리가 유연한 태의 향상에 유효하다는 것은 잘 알려져 있다. 전보에서 NH₃처리에 의한 현저한 결정화도의 저하에도 불구하고 염색성은 그다지 변하지 않았으나, 수산화나트륨(NaOH) 처리는 NH₃처리에 비해 결정화도의 저하는 작지만 염색성은 현저히 증대함을 보고하였다. 본 연구에서는 NaOH, NH₃ 및 효소(셀룰라아제) 처리한 면포의 역학적 성질을 KES 시험기에 의한 전단, 골곡히스테레시스 곡선으로부터 고찰하였다. NaOH, NH₃, NaOH/NH₃ 및 셀룰라아제 처리한 면직물의 G 및 2HG는 NaOH 처리에 의해 현저히 증대하지만 NH₃나 NaOH/NH₃처리포는 원포보다 현저히 저하하였다. 또한 NH₃전처리후 셀룰라아제로 처리한 면포는 한층 G 및 2HG가 저하하여, 이들 복합처리가 태의 유연성에 극히 유효하다는 것을 알았다. It is well known that liquid ammonia and cellulase treatments are effective to improve the soft hand of cotton fabric. In this study, cotton broad cloth was treated with liquid ammonia, sodium hydroxide/liquid ammonia and subsequently with cellulase. Shearing and bending hysteresis curves were measured using a KES instrument. The shearing G and bending modulus B and the hysteresis widths 2HG and 2HB were calculated on the basis of the curves. G and B or 2HG and 2HB decreased by the the NH₃treatment, especially with NaOH/NH₃Although cellulase treatment alone decreased the parameters and led to the soft hand, combinational treatment with NH₃and cellulase was muchmore effective to improve the soft hand.
결절성 및 괴상성 간세포암에서 역동적 전산화단층촬영 소견에 따른 경동맥화학색전술결과의 예측
이성문,김홍,지성우,우성구,이정형,서수지,손철호 啓明大學校 醫科大學 1997 계명의대학술지 Vol.16 No.2
Purpose: To evaluate retrospectively whether it is possible to predict the transarterial chemoembolization(TACE) result with the pre-TACE dynamic CT findings. Materials and Methods: The dynamic CT findings of 33 patients with 35 nodular and 8 massive hepatocellular carcinoma(HCCs) who was taken follow up CT after TACE, were reviewed retrospectively. After excluding the diffuse or infiltrative HCCs, the mass was classified into two groups of nodular and massive types. The size, location, degree of enhancement, pseudocapsule, portal vein(PV) thrombosis and arterioportal(AP) shunt were evaluated on the dynamic CT scans. The vascularity, multiple or parasitic blood supply, AP shunt and the possibility of superselection were considered on the angiography. After TACE, the pattern of lipiodol uptake and residual enhancing nodules were evaluated on the follow-up CT scans. Results: The good TACE results could be obtained in 18 of 35 nodular HCCs with dynamic CT findings of small size(mean=2.94cm), peripheral location, hyper-or iso-enhancement, and absence fo PV thrombosis, with angiographic finding of possible superselection, but the pseudocapsule did not give important effect on the result. Most of the massive HCCs had poor TACE results. Conclusion: The prediction of the TACE results of nodular and massive HCCs was possible with dynamic CT findings. If the good prognostic factors were not observed on the pre-TACE dynamic CT, the multiple TACE and/or combination therapy with percutaneous ethanol injection(PEI), surgical resection or others should be considered for the effective control of the HCCs.
동물성 섬유에 대한 Lac추출물의 염색성(II) : 매염방법과 매염제 종류의 효과 Effects of mordanting methods and various mordants
박문영,김호정,이문철 한국의류학회 2003 한국의류학회지 Vol.27 No.9,10
The purpose of this study is to investigate surface color change and effects of mordants on the K/S values of silk and wool fabrics dyed with Lac extract, according to the mordanting methods and conditions such as temperature, concentration and time of the mordanting bath. The results were as follow: 1. K/S values of the silk and wool fabrics according to the temperature of the mordanting bath were shown a slight decline beyond 40℃. 2. Surface color of the silk changed from red to reddish purple and that of the wool showed red tone when mordanted with Aluminum postassium sulfate, Copper acetate and Copper (Ⅱ) sulfate regardless of the mordanting conditions. 3. The light and dry cleaning fastness of silk and wool fabrics dyed with Lac extract according to the mordanting methods were very good.
A Case of Solitary Fibrous Pleura Tumor Associated with Severe Hypoglycemia: Doege-Potter Syndrome
Jang, Jong Geol,Chung, Jin Hong,Hong, Kyung Soo,Ahn, June Hong,Lee, Jae Young,Jo, Jae Ho,Lee, Dong Won,Shin, Kyeong Cheol,Lee, Kwan Ho,Kim, Mi Jin,Lee, Jung Cheul,Lee, Jang Hoon,Lee, Jae Kyo The Korean Academy of Tuberculosis and Respiratory 2015 Tuberculosis and Respiratory Diseases Vol.78 No.2
Solitary fibrous tumor of the pleura (SFTP) is a rare primary intrathoracic tumor that arises from mesenchymal tissue underlying the mesothelial layer of the pleura. It usually has an indolent clinical course. The hypoglycemia that accompanies SFTP was first described by Doege and Potter independently in 1930, hence the eponym Doege-Potter syndrome (DPS). The incidence of DPS is reported to be ~4%. In this report, we present a typical case of DPS that was cured through complete surgical resection.
이관호,한승세,이동협,김성숙,이현우,이정철,최교원,정진홍,서정일 영남대학교 의과대학 1993 Yeungnam University Journal of Medicine Vol.10 No.2
전형 중심성 기관지 유암종과 비전형 기관지유암종을 기관지내시경하 생검 및 전산화 단층촬영하 생검으로 확진했으며 근치적 치료로 폐절제술을 시행한 치험 2례를 문헌 고찰과 아울러 보고하는 바이다. Bronchial carcinoid tumor was a low grade malignant and it was regarded as predictable clinical course and good survivality after surgical resection. But despite of its low grade malignant potentiality, bronchial carcinoid tumor was clearly capable of metastasizing and causing death. We present 2 cases of bronchial carcinoid tumors. One of them was typical carcinoid tumor in 44 year-old female and another was atypical carcinoid tumor in 53 year-old male patient. Currative therapeutic procedure was performed by lobectomy and wedge resection.