中國의 會計基準과 會計實務

朴武鉉 啓明大學校 産業經營硏究所 1997 經營經濟 Vol.30 No.1

The purpose of this paper is to summarize and analyze current development of accounting standards and practice in China. Ever since China "opened its door" to the outside world, there has been growing concern among the international business community that Chinese accounting system provides information which distorts measures of the performance and financial position of Chinese entities. This problem has been recognized and a comprehensive accounting reform has been carried out for more than one decade. As a result of continuing accounting reform in China, Chinese accounting system has been closely approached to international accounting standards. But moving towards an Anglo-Saxon model of financial reporting which emphasises professional self-regulation and judgement will on cultural considerations, be very difficult to achieve in practice. It is predicted, therefore, that accounting standards and industry-based accounting regulations will co-exist.

資本維持論의 檢討

朴武鉉 啓明大學校 産業經營硏究所 1987 經營經濟 Vol.20 No.1

One of the major issues facing the accounting profession today has to do with capital maintenance. Major accounting organizations responded to the capital maintenance issue with the issuance of preliminary position papers. However, the conclusions reached in those position papers were not based on any type of systematic analysis. The purpose of this paper is to investigate and review concepts of capital maintenance. Generally, accounting theorists seem to hove three basic notions of the stock of wealth we can term capital; (1) Capital as money invested by the stockholcers (based on units of money). (2) Capital as general purchasing power (based on general purchasing power units of money). (3) Capital as operating capacity (based on specific purchasing power units of money). The following table contains a comparision of capital maintenance concepts. The table presents the similarities and differences of the major characteristics of each capital maintenance concept evaluated. Comparative Analysis of Capital Maintenance Concets Finacial Purchasing Poower Physical Test for Data Actual exchange Actual exchange Actual and expected Admissability transactions transaction transactions Standard of Monetary units Purchasinng Power Monetary units Measurement Measurement Base Historical monetary Current purchasing *Hiatorical and units power current monetary units Matching Concept Important for income Important for Important for determination income determination income determina- tion Gains/losses from Earnings Not recognized Capital adjuatment changes in the specific prices of long-term operating assets Gains/losses from Earnings Earnings Earnings changes in the specific prices of other nonmonetary items Gains/losses from Not recognized Not recognized Not recognized changes in specific prices of monetary items Capiatl maintained Unadjusted Purchasing power The specific prices monetary of astockholders' of operating assets investment(s) of investment(s) stockholders *Current monetary units for operating assets. A common weakness of all the concepts(except for general purchasing power capital maintenance)was the standard of measurement employed. That is, the standard of measurement used by financial and physical capital maintenance concepts is not adequate when the value of the dollar is unstable. In addition, the general purchasing power capital maintenance concept is not a distinctive concept of capital maintenace but a restatement technique employed for expressing financial information in terms of of equivalent units of general purchasing power. The physical capital maintenance concept appears to be plagued with serious problems concerning the realism of its underlying assumptions. The major strengths of the physical capital maintenance concept are: (1) an increase in an entity's wealth as a result of price changes is excluded from income, and (2) recognition is made of the fact that an entity attempts to maintain its share prices by maintaining operating flows at their current level. In spite of the above criticism, the information set derived from the physical capital maintenance can still be useful if a different objective of financial statement is set forth. Many additional research possibilities appear to exist as a result of this study. One would be to investigate the relevance of the concepts of capital maintenance selected to other postulated objectives of financial statements. The other is to empirical1y test the willingness of management to provide information with respect to its expectations.

계태아연속계대에 의한 내열성 Newcastle disease virus 분리주의 약독화

박정우,장경수,정용성,김귀현,송희종,전무형 충남대학교 수의과대학 동물의과학연구소 1997 動物醫科學硏究誌 Vol.5 No.-

In the cases of Newcastle disease(ND) outbreaks in the pheasant farms located in Chungchung area, five heat-stable Newcastle disease viruses(NDV) have been isolated from the diseased pheasants, and the various biological properities of the isolates have been reported. In this study, we attempted attenuation of a heat-stable NDV isolate, CBPI by serial subpassages in SPF chick-embryo and examined its pathogenicity and immunogenicity. When CBPI isolate was subpassaged by the 153rd levels, the heat stability was not changed as compared with that of the parent virus. However, its virulence was reduced according to increasing level of subpassage. The chicken infected with the attenuated CBPI at age of 1, 2 and 5 weeks showed no mortality with mild respiratory signs in all age groups tested, and significantly decreasing body weight gains in the 5 week-old chicken, while parent virus showed 100% mortality in all age groups. In comparison of adverse reactions between the attenuated CBPI and B1 strain in 1 week-old chicken with NDV maternal antibody(HI antibody titer>1:8). both viruses manifested no specific clinical signs, but significantly lower body weight gain in the group of chicken inoculated with CBPI. When the attenuated CBPI or B1 strains were inoculated into the 3 week-old chicken vaccinated primarily with B1 strain, both of viruses showed no specific side effects and changes in body weight. However, the HI antibody titers in the chicken inoculated with the attenuated CBPI were slightly higher than that of the chicken inoculated with B1 vaccine.

Pocine Adenovirus-3의 E1B Region의 鹽基序列 分析

朴鍾賢,宋載永,李重馥,玄芳勳,安東濬,車相昊,裵用泰,姜永源,Reddy, P S,全茂炯,安壽煥 충남대학교 생물공학연구소 1999 생물공학연구지 Vol.7 No.-

돼지 아데노바이러스(PAV-3). 6618주의 EIB region이 包含되어 있는 map unit 4.0에서 9.7까지의 유전자에 대한 1,984 bp의 염기서열을 決定하였으며, 이 結果를 알려진 여러 아데노바이러스 유전자와 비교하여 다음과 같은 결과를 얻었다. 1. PAV-3의 EIB유전자는 10개의 ORF로 구성되어 있으며, 그 중 아데노바이러스의 단백질과 유사성이 있는 것은 ORF1, ORF2 및 ORF3이었다. ORF1은 Ad41의 19kd 와 BAV-2에서의 EIB ORF2에서의 아미노산의 一致率은 각각 32%와 31%이었다. 2. ORF2는 Ad2 55kd protein과 tupaia adenovirus 44kd protein가 각각 34%로 아미노산 一致率이 가장 높았으며, Ad41의 52kd protein. BAV-3의 EIB ORF3에서도 33%의 一致率을 보였다. 3. ORF1은 61-666 uncleotide (606 bp), ORF 2에서는 429-1,850 uncleotide (1,422 bp)의 부위로 각각 202, 474 a.a로 構成되었으며, 예상되는 분자량은 20 kd와 52 kd이었다. 4. ORF3는 hexon-associated pIX유전자로 추정되며 내부에 1개의 polyadenylation signal(ATAAA)이 1938-1942 uncleotide에 위치하였으며, 이 부위는 TATA box (1937-1942 uncleotide)와 중복되어 존재하였다. Porcine adenovirus type 3 (PAV-3) does not cause severe infection in pigs. Adenovirus has been suggestive of live vaccine vector carrying foreign gene. One of insertion regions is delayed early (EIB) region. However, EIB region of PAV-3 has not been molecularly characterized to date. Nucleotide sequence of EIB of PAV-3 was determined. The EIB region was composed of 1,984 bp and located between 4.0 and 9.7 map units. Three potential open reading frames(ORFs) with low level of homology to other adenoviruses and a polyadenylation signal were identified in the rightward direction of genome. The nucleotide and the predicted amino acid sequences of EIB were compared to those of human and animal adenoviruses. One of the three potential ORFs. ORF1 encoded a polypeptide homologous to bovine adenovirus type 2(BAV-2) ORF2 and human adenovirus type 41(Ad41) 19 kd protein. ORF2 encoded a polypeptide homologous to human adenovirus type 2(Ad2) 55 kd protein, bovine adenovirus type 3(BAV-3) ORF3 and porcine adenovirus type 4(PAV-4) ORF2. The predicted protein of ORF1 had homology to those of Ad41 and BAV-2 with 32 and 31% respectively, whereas the deduced protein of ORF2 had homology to those of Ad2. BAV-3 and PAV-4 with 34, 33 and 29%, respectively.

3년내 크기 증가를 보인 위 신경초종 1예

김도현,박무인,유찬희,김규종,문원,박선자,장희경 고신대학교의과대학 2008 고신대학교 의과대학 학술지 Vol.23 No.2

저자들은 65세 남자 환자의 위 중부체부 대만부 전벽에 발생한 점막하 종양에 대하여 3년간 추적관찰 중 크기증가소견으로 쐐기 절재술을 시행하였으며, 조직검사 및 면역 조직 화학 검사에서 위 신경초종으로 진단한 1예를 경험하였기에 보고하는 바이다. Gastric schwannoma is a very rare gastrointestinal benign tumor, which represents only 0.2% of all gastric tumors and 4% of all benign gastric tumors. We report a case of gastric schwannoma with enlargement of size through serial endoscopic examination. Endoscopic examination showed a hard mass of 4 x 3 cm in size with normal overlying gastric mucosa on the great curvature of the mid-body of stomach. The pathological finding revealed a picture of spindle cell tumor. Immunohistochemical stain was strongly positive for S-100 protein and non-reactive for CD34, C-kit and smooth muscle actin, thus leading to the diagnosis of gastric schwannoma.

풍력발전기 축소 구조 모델의 진동특성 연구

박무열,은성용,김석현 江原大學校 産業技術硏究所 2004 産業技術硏究 Vol.24 No.B

A reduced structure model of a wind turbine generator is designed and manufactured. Mode data are obtained by modal testing and analytical method. Vibration response is measured and investigated under various speed condition by using a waterfall plot. Possibility of severe resonance is observed and the mechanism is explained by using the mode data. Simplified theoretical model gives the 1st resonance frequency of wind turbine structure model. The theoretical model can be applied in the design stage of the wind turbine structure to avoid the severe resonance problem.

Baculovirus를 利用한 Canine Parvovirus VP2蛋自質의 發現

朴鍾賢,宋載永,玄芳動,安動濬,姜永源,全茂炯,安壽煥 충남대학교 생물공학연구소 1998 생물공학연구지 Vol.6 No.-

국내에서 分離된 개파보바이러스주(V20주)의 VP2 遺傳子를 baculovirus system을 이용하여 발현시켜 다음의 結果를 얻었다. 1. 개파보바이러스의 VP2 유전자를 PCR에 의해 增幅하여 1755bp의 VP2遺傳子를 pUC19에 클로닝하여, 클로닝된 遺傳子를 polyhedrin promoter를 가지는 baculovirus expression vector인 pVL1393에 옮겨 VP2 발현벡터인 pVL1393-VP2를 얻을 수 있었다. 2. pVL1393-VP2 plasmid와 baculovirus DNA와의 homologous recombination에 의해 재조합바이러스인 VP2-BV를 얻을 수 있었으며, 그 발현효율은 2.000-5.000 HAU/0.05 ml이었다. 3. 免疫沈澱法에 의해 발현된 단백질은 개파보바이러스의 VP2단백질과 유사한 64 kb에 달하는 것이었으며, 血球凝集能을 지니고 있었다 4. 血球凝集能을 지닌 蛋白質이 여러 陽性血淸에 있어서 抗體수준을 測定할 수 있는지 개파보바이러스항원과의 相關性을 比較한 바 0.94 (n=125. p<0.01)의 相關係數를 보였다 5. 발현 VP2白은 virus-like particles를 形成하였으며, 그 크기로는 개파보바이러스와 비슷한 25 ㎚의 크기를 갖았다. Canine parvovirus(CPV) is a member of autonomous replicating parvoviruses and is aetiologically associated with enteritis and mycoarditis in puppies. The capsids of CPV are composed of three structural proteins: VP1, VP2 and VP3. The VP2 protein is the major component of capsid. The VP2 gene of a canine parvovirus. V20 strain isolated in Korea was cloned into baculovirus expression vector, and subsequently the VP2 protein was expressed by a recombinant baculovirus under the control of polyhedrin promoter. The recombinant VP2 protein expressed in Spodoptera frugiperda 9(Sf9) cells was detected by haemagglutination(HA) test and immunofluorescent antibody assay. Molecular weight of the recombinant VP2 protein expressed was estimated as 64Kd when tested by immunoprecipitation test using anti-CPV monoclonal antibody. In haemagglutination inhibition(Ⅲ) test. 8 HA units of the recombinant VP2 protein antigen was successfully utilized to determine a level of antibody against CPV in various positive sera. The recombinant VP2 protein showed also the capability to form virus like particles similar in size and appearance to the CPV virions.

마우스에서 오존수의 급여가 쥐와포자충 감염에 미치는 영향

박배근,김덕환,류시윤,김현수,조성환,전무형 충남대학교 수의과대학 동물의과학연구소 2000 動物醫科學硏究誌 Vol.8 No.-

Ozone is very effective in acute and chronic viral disease as a virucidal agent in reversing positive antibody tests and in improving the general health of the animals. The effects of ozonized water supply against Cryptosporidium muris was studied in 5-weeks-old mice. After oral inoculation of mice with 1×10^6 oocysts, ozonized water(0.5ppm) and tap water were supplied to experimental and control group, respectively. The prepatent period of both group was 8 days postinoculation(PI). The patent period of experimental group was longer(62days) than that of experimental group(57days). The number of oocysts in the feces were maxium on days 28 PI, indicating 3.54×10^6 oocysts/experimental mouse and 5.56×10^6 oocysts/ control mouse. The number of discharge oocysts during 12-33 PI was more in control group than that of experimental group. In the view of gastric gland section on days 28 PI, the number of endogenous development of C muris was smaller in experimental group than in control group. This results indicates that the autoinfected sporozoite were damaged by ozone.

내분비기관으로서의 심방의 형태학적 특징에 관한 연구 - Ⅱ. 흰쥐의 심방 내강 및 내표면 구조

이무삼,두홍서,고병문,강경진,정우송,박병건,이창현 대한해부학회 1994 Anatomy & Cell Biology Vol.27 No.2

닭에서 오존수의 급여가 닭와포자충 감염에 미치는 영향

박배근,染谷梓,류시윤,김현수,조성환,전무형,손화영 충남대학교 수의과대학 동물의과학연구소 2001 動物醫科學硏究誌 Vol.9 No.-

Ozone is very effective in acute and chronic viral disease as a virucidal agent and in improving the general health of the animals. The effects of ozonized water supply against Cryptosporidium baileyi was studied in 2-day-old chicken. After oral inoculation of chicken with 1×10^6 oocysts, ozonized water(0.5ppm) and tap water were supplied to experimental and control group, respectively. The prepatent period of both group was 6 days postinoculation(PI). The patent period of experimental group was shorter(6-18 days) than that of control group(6-22 days). The number of oocysts in the feces were maximum on days 11 PI, indicating 1.99×10^6 oocysts/experimental chicken and 6.00×10^6 oocysts/control chicken. The number of discharged oocysts during experimental period was higher in control group than that of experimental group. In the view of febric bursa sections on 7 days PI, the number of endogenous development of C baileyi was smaller in experimental group that in control group. This results indicate that the autoinfected sporozoite were damaged by ozone. The ozonized water supply to chickens is alleviation cryptosporidiosis.