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.

관동맥 질환 환자에서 전산화단층촬영상의 복부지방 분포 및 형광안저 촬영

한혜자,홍종면,차상훈,김동운,남기병,최미영,강세웅,박남규,이석재 충북대학교 의과대학 충북대학교 의학연구소 1996 忠北醫大學術誌 Vol.6 No.2

배경 및 목적 : 죽상경화증의 원인 인자중 하나인 복부지방의 축적도를 복부 전산화 단층 촬영술로 정량화 하여 관동맥 질환과의 상관 관계를 살펴보고자 하려고, 또한 형광 안저 촬영 검사상의 죽상 경화증 정도와 관동맥 질환과의 상관 관계를 알아보고자 하였다 대상 및 방법 : 관동맥 조영술을 시행한 환자중 관동맥조영술 소견상 50% 이상의 협착이 있는 경우를 관동맥 질환군(n=15)으로 정의하였고, 관동맥 조영술 소견상 관동맥 질환이 없고 허혈성 뇌혈관질환, 당뇨병 및 고혈압이 없는 환자들을 대조군(n=11)으로 하였다. 배꼽 위치에서 복부 전산화 단층 촬영을 시행하여 총 복부 지방면적(total abdomen fat area, TAFA). 복강내 지방면적(abdomen visceral fat area, AVFA) 및 복부 피하지방면적(abdomen subcutaneous fat area, ASFA)을 측정하였고, 그 비를 구하여 비교 분석하였다 또한 형광 안저 촬영 검사를 시행하여 동-정맥비와 동-정맥교차수 및 팔망막 순환기 시간을 측정하여 비교 분석하였다. 결과 : 1) 복부 전산화 단층 촬영 : 대조군과 관동맥 질환군은 복강내 지방면적/(AVFA/TAFA)은 각각 53.9±8.3, 56.1±8.5으로 통계적으로 유의한 차이가 없었고, 또 복강내 지방면적/복부 피하지방면적(AVFA/ASFA)도 각각 0.90±0.30, 0.82±0.26으로 통계적으로 유의한 차이가 없었다 (p>0.05). 2) 형광안저 촬영 검사 ; 대조군과 관동맥 질환군에서 동-전맥비(%)는 각각 72.1±4.9, 62.5±6.1, 동-정맥 교차수는 0.3±0.5, 1.1±1.1, 팔망막 순환기 시간(msec)은 15.3±1.8, 17.8±4.0으로 세 지표 모두에서 통계적으로 유의한 차이가 있었다 (p<0.05). 결론 : 관동맥 질환 환자에서 전산화 단층촬영을 이용하여 구한 복부지방의 분포양상(복강내 지방의 구성 비율 등)은 정상 대조군과 차이가 없었다. 관동맥 질환 환자와 정상 대조군에서 형광 안저 촬영 검사로 측정한 동정맥 직경비, 동정맥교차현상수 및 팔망막순환시간은 각각 통계적으로 의미 있는 차이가 있었다 Background : We quantitatively evaluated the abdominal fat distribution by computed tomography(CT) in coronary artery disease patients and the findings of fluorescence angiography in coronary artery disease patients. Methods: Among the patients who were done coronary angiography(CAG), the control group(n=11) has no angiographically significant stenosis(<50%) and the coronary artery disease(CAD) group(n=15) has more than one significant stenosis(>52%). We examined abdominal CT at umbilicus level and fluorescence angiography in all patients. In abdominal CT, we calculated total abdominal fat area(TAFA), abdominal visceral fat asea(AVFA) and abdominal subcutaneous fat area(ASFA) and their ratios. In fluorescence angiography, we calculated that artery-vein ratio(AV ratio), artery-vein cross number(AV cross No) and antecubital-retinal circulation time. Results: 1) Abdominal CT A. AVFA/TAFA(㎡) ; Control group : CAD group = 53.9±8.3 : 56.1±8.5 (p〉0.05) B. AVFA/ASFA(㎡) ; Control group : CAD group = 0.90±0.30 : 0.82±0.26 (p〉0.05) 2) Fluorescence angiography A. AV ratio(%) ; Control group : CAD group = 72.1±4.9 : 62.5±6.1 (p〈0.05) B. AV cross No ; Control group : CAD group = 0.3±0.5 : 1.1±1.1 (p〈0.05) C. Antecubital - retinal circulation time(ms) Control group : CAD group = 15.3±1.8 : 17.8±4.0 (p<0.05) Conclusion : There was significant association between the FAG findings and CAG findings but there was no significant association between the abdominal fat distribution by abdominal CT and CAG findings.

Fully Automated Circulating Tumor Cell Isolation Platform with Large-Volume Capacity Based on Lab-on-a-Disc

Park, Jong-Myeon,Kim, Minseok S.,Moon, Hui-Sung,Yoo, Chang Eun,Park, Donghyun,Kim, Yeon Jeong,Han, Kyung-Yeon,Lee, June-Young,Oh, Jin Ho,Kim, Sun Soo,Park, Woong-Yang,Lee, Won-Yong,Huh, Nam American Chemical Society 2014 ANALYTICAL CHEMISTRY - Vol.86 No.8

<P>Full automation with high purity for circulating tumor cell (CTC) isolation has been regarded as a key goal to make CTC analysis a “bench-to-bedside” technology. Here, we have developed a novel centrifugal microfluidic platform that can isolate the rare cells from a large volume of whole blood. To isolate CTCs from whole blood, we introduce a disc device having the biggest sample capacity as well as manipulating blood cells for the first time. The fully automated disc platform could handle 5 mL of blood by designing the blood chamber having a triangular obstacle structure (TOS) with lateral direction. To guarantee high purity that enables molecular analysis with the rare cells, CTCs were bound to the microbeads covered with anti-EpCAM to discriminate density between CTCs and blood cells and the CTCs being heavier than blood cells were only settled under a density gradient medium (DGM) layer. To understand the movement of CTCs under centrifugal force, we performed computational fluid dynamics simulation and found that their major trajectories were the boundary walls of the DGM chamber, thereby optimizing the chamber design. After whole blood was inserted into the blood chamber of the disc platform, size- and density-amplified cancer cells were isolated within 78 min, with minimal contamination as much as approximately 12 leukocytes per milliliter. As a model of molecular analysis toward personalized cancer treatment, we performed epidermal growth factor receptor (EGFR) mutation analysis with HCC827 lung cancer cells and the isolated cells were then successfully detected for the mutation by PCR clamping and direct sequencing.</P><P><B>Graphic Abstract</B> <IMG SRC='http://pubs.acs.org/appl/literatum/publisher/achs/journals/content/ancham/2014/ancham.2014.86.issue-8/ac403456t/production/images/medium/ac-2013-03456t_0008.gif'></P><P><A href='http://pubs.acs.org/doi/suppl/10.1021/ac403456t'>ACS Electronic Supporting Info</A></P>

Efficient Slice Allocation Method using Cluster Technology in Fifth-Generation Core Networks

Park, Sang-Myeon,Mun, Young-Song The Korea Institute of Information and Commucation 2019 Journal of information and communication convergen Vol.17 No.3

The explosive growth of data traffic and services has created cost challenges for networks. Studies have attempted to effectively apply network slicing in fifth generation networks to provide high speed, low latency, and various compatible services. However, in network slicing using mixed-integer linear programming, the operation count increases exponentially with the number of physical servers and virtual network functions (VNFs) to be allocated. Therefore, we propose an efficient slice allocation method based on cluster technology, comprising the following three steps: i) clustering physical servers; ii) selecting an appropriate cluster to allocate a VNF; iii) selecting an appropriate physical server for VNF allocation. Solver runtimes of the existing and proposed methods are compared, under similar settings, with respect to intra-slice isolation. The results show that solver runtime decreases, by approximately 30% on average, with an increase in the number of physical servers within the cluster in the presence of intra-slice isolation.

골쇄보가 Streptomycin으로 손상된 생쥐의 배양 섬유모세포에 미치는 영향

박상면 ( Sang Myeon Park ),이종화 ( Joung Hwa Lee ),이강창 ( Kang Chang Lee ),양현웅 ( Hyun Woong Yang ),이병찬 ( Byung Chan Lee ),이정헌 ( Jung Hun Lee ),정종길 ( Jong Gil Jeong ),서부일 ( Bu Il Seo ),강영성 ( Young Seung Kang 대한본초학회 2003 大韓本草學會誌 Vol.18 No.1

N/A Objectives : To examine the cytotoxicity of streptomycin(STR) on cultured mouse fibroblasts, cytotoxocity-induced by STR was measured by MTT assay. Methods : Fibroblasts were cultured in the media containing various concentrations of STR for 72 hours. In addition, cytoprotective effect of Drynariase Rhizoma(DR) on STR-induced cytotoxicity in fibroblasts was examined when fibroblasts were preincubated with various concentrations of DR for 2 hours before treatment of 5 ㎍/ml STR for 72 hours. Results : STR decreased remarkably cell viability in a dependentmanner in these cultures, and also DR increased cell viability and amount of DNA synthesis damaged by STR. Conclusions : From the above results, it is suggested that STR has toxic effect in cultured mouse fibroblasts, and also DR was effective in the protection of STR-induced cytotoxicity in these cultures.

클라우드 컴퓨팅 환경에서 자원의 사용률을 이용한 소비전력 예측 방안

박상면 ( Sang-myeon Park ),문영성 ( Young-song Mun ) 한국인터넷정보학회 2016 인터넷정보학회논문지 Vol.17 No.1

최근 클라우드 컴퓨팅 기술이 발전함에 따라, 언제 어디서나 스마트 폰이나 컴퓨터로 접속하여 업무를 처리할 수 있다. 또한 IT 인프라를 구축하기 위한 초기투자비용과 유지보수에 대한 부담을 줄이는 방안으로 적합하다고 여겨지면서 클라우드 컴퓨팅은 발전 하였다. 클라우드 컴퓨팅의 수요가 급격하게 늘어남에 따라, 데이터센터의 환경을 유지하기 위해 소비되는 전력에 관한 문제가 발생 하였다. 이 문제를 해결하기 위해서는 먼저 소비전력을 측정할 수 있어야 한다. 비록 전력측정기를 이용하여 소비전력을 측정하는 것은 정확한 소비전력을 얻을 수 있지만, 추가비용이 발생한다. 따라서 본 논문에서는 전력측정기에 의존하지 않고 소비전력을 예측하는 방안을 제시한다. 제시한 방안의 정확성을 입증하기 위해 클라우드 컴퓨팅 환경에서 CPU와 Hard disk 테스트를 실시하였다. 테스트가 진행되는 동안, 제안한 방안과 전력측정기에 의해 예측 값과 실제 값을 얻고. 오차율을 계산하였다. 그 결과 CPU 테스트에서 예측 값과 실제 값의 차이는 약 4.22%이고, Hard disk 테스트에서는 약 8.51%을 보였다. Recently, as cloud computing technologies are developed, it enable to work anytime and anywhere by smart phone and computer. Also, cloud computing technologies are suited to reduce costs of maintaining IT infrastructure and initial investment, so cloud computing has been developed. As demand about cloud computing has risen sharply, problems of power consumption are occurred to maintain the environment of data center. To solve the problem, first of all, power consumption has been measured. Although using power meter to measure power consumption obtain accurate power consumption, extra cost is incurred. Thus, we propose prediction method about power consumption without power meter. To proving accuracy about proposed method, we perform CPU and Hard disk test on cloud computing environment. During the tests, we obtain both predictive value by proposed method and actual value by power meter, and we calculate error rate. As a result, error rate of predictive value and actual value shows about 4.22% in CPU test and about 8.51% in Hard disk test.

리포다당질 (lipopolysaccharide)에 의한 기관지 점액 생성 기전에서 호중구와 상피세포 성장인자 수용체(epidermal growth factor receptor)의 역할

박상면 ( Park Sang Myeon ),박수연 ( Park Su Yeon ),허규영 ( Heo Gyu Yeong ),이승헌 ( Lee Seung Heon ),김제형 ( Kim Je Hyeong ),이상엽 ( Lee Sang Yeob ),신철 ( Sin Cheol ),심재정 ( Sim Jae Jeong ),인광호 ( In Gwang Ho ),강경호 ( K 대한결핵 및 호흡기학회 2003 Tuberculosis and Respiratory Diseases Vol.54 No.1

영각에 따른 평면그물감의 유체역학적 계수

박상면(Sang-Myeon Park),신선호(Sun-Ho Shin),이지훈(Jihoon Lee) 전남대학교 어업기술연구소 2013 어업기술연구소보고지 Vol.6 No.1

어구 및 양식 시설의 가장 큰 부분을 차지하는 그물은 유연체로 어구를 구성하는 재료 중 강도가 가장 약하고 유체력을 가장 크게 받는 부분이다. 이러한 그물감의 특성상 외력에 의한 형상변화가 크고 유속, 영각, 재질 등에 따라 작용하는 유체력이 달라지므로 특정 요인에 따라 가변적인 항력계수와 양력계수를 계산함으로써 그물에 작용하는 유체력을 정확히 판단해야 한다. 본 논문에서는 어구 및 양식시설 성능평가의 기초자료로 표준화된 유체력을 제공하고자 유체력 계수에 가장 크게 영향을 미치는 요소인 영각의 변화를 고려하였다. 영각에 따른 표준화된 유체력 계수를 도출하기 위하여 8종류의 Mesh size로 수편 제작된 동일한 재질의 그물감에 작용하는 유체력을 영각 및 유속에 따라 측정한 후, 이를 토대로 도출된 항력계수와 양력계수를 영각에 변화에 따라 각각 비교·분석 하였다. 8종류의 Mesh size로 제작 된 그물감의 유체력 계수를 영각에 따라 도출하여 고찰한 결과는 다음과 같다. 1. 항력계수와 양력계수는 영각 변화에 큰 영향을 받았다. 2. 영각이 증가함에 따라 항력계수는 모든 유속 범위에 대하여 영각이 증가함에 따라 전반적으로 증가하는 경향이 나타났으나 영각 60°~90° 범위에서는 그 증가폭이 다소 감소하는 경향이 나타났다. 반면 양력계수는 모든 유속 범위에 대하여 영각이 증가함에 따라 0°에서부터 그 값이 증가하고 45°에서 가장 높은 값이 나타나며 이후의 범위에서는 값이 감소하는 경향이 타나났다. 3. 항력계수는 동일한 영각에 대하여 Mesh Size가 작아질수록 증가하는 경향을 나타내었다. Fishing gears do not stable condition, when the external forces change according to tidal currents and wave. If the harsh condition acting on fishing gears, the function of gear will be lost. Therefore, It is necessary to figure out the hydrodynamic forces on the gear to prevent that kind of problem. Many researches related to the hydrodynamic coefficients were carried out. However, it could not show the standardized hydrodynamic coefficient due to the many variations. In this study, It will suggest generally standardized hydrodynamic coefficients in connection to attack angle for evaluate the fishing gear performance. The tests at the flume tank were performed to measure the hydrodynamic forces for the 8 kinds of nettings, which have different mesh size, but the same total projected area with the same twine thickness. In order to establish the standardized hydrodynamic coefficients of the nettings, the coefficients were derived according to attack angle. The range of attack angle on net is 0-90° in the 15° interval. Flow velocity range is 0-1.0 ㎧ in the 0.2 ㎧ intervals. The results be compared and analyzed drag coefficients and lift coefficients according to attack angle. The results of the nettings tests were as follows; 1. If the attack angle increased, drag coefficient shows a tendency to increase generally. However, the increase tendency is reduced at the attack angle ranges between 60° and 90°. 2. If the attack angle increases, the lift coefficient increases until 45°. The highest value appears at 45°, but the lift coefficient decreased upper 45°. 3. If the mesh size is smaller than others with the same attack angle condition, drag coefficient is a tend to increase.

폐혈전색전증의 임상적 연구

박상면 ( Park Sang Myeon ),이상화 ( Lee Sang Hwa ),이신형 ( Lee Sin Hyeong ),신철 ( Sin Cheol ),조재연 ( Jo Jae Yeon ),심재정 ( Sim Jae Jeong ),인광호 ( In Gwang Ho ),강경호 ( Kang Gyeong Ho ),유세화 ( Yu Se Hwa ) 대한결핵 및 호흡기학회 2001 Tuberculosis and Respiratory Diseases Vol.50 No.1

Protective Relaying Algorithm for 3-Phase Power Transformer Protection based on Fuzzy Decision Making

Kim, Sang-Tae,Lee, Seung-Jae,Kang, Sang-Hee,Park, Myeon-Song,Yoon, Sang-Hyun,Lee, Tae-Sung The Korean Institute of Electrical Engineers 2002 KIEE International Transactions on Power Engineeri Vol.a12 No.1

The four fuzzy criteria to distinguish the internal fault from the inrush fur the power transformer protection have been identified. They are based on the wave shape, terminal voltage, fundamental and second harmonic component of differential current. systematic way to determine the associated fuzzy membership function is also proposed.