주식수익률 시계열관계에 의한 시장의 효율성 검증

朴範鎬 홍익대학교 경영연구소 2004 경영연구 Vol.29 No.-

附加價値會計의 理論構造에 관한 小考

朴範鎬 홍익대학교 경영연구소 1986 경영연구 Vol.10 No.-

Bromobenzene으로 유도된 간 손상 마우스에 대한 Microcluster수의 효과

박범호,백경연,이상일,김순동,Park, Bum-Ho,Back, Kyung-Yern,Lee, Sang-Il,Kim, Soon-Dong 한국식품영양과학회 2007 한국식품영양과학회지 Vol.36 No.3

McW의 간 해독효과를 조사하였다. 실험군은 총 4개군 즉, 증류수급여군으로 대조군(DC)과 증류수를 3주간 섭취케 한 후 희생직전에 BB를 처리한 군(DB), McW 급여군으로는 McW 대조군(MC)과 McW를 3주간 섭취케 한 후 희생직전에 BB를 처리한 군(MB)의 4개 군으로 구분하였다. DC군과 MC군의 혈청 ALT 및 AST 활성은 뚜렷한 차이를 보이지 않았으나 MB군에서는 DB군에 비하여 유의하게 낮았다. 간 AH 활성은 모든 실험군에서 유의한 변동이 없었으나 GST 활성은 MC군이 DC군에 비하여, MB군이 DB군에 비하여 각각 높았다. 간 조직의 LPO 함량은 DC 및 MC군이 유사하였으며, DB 및 MB군 모두 DC군보다 유의하게 증가하였으나 그 증가율은 MB군이 DB군에 비하여 낮았다. McW의 전자공여능은 DW에 비하여 유의하게 높았다. 이상의 결과 McW는 간 해독효소의 일종인 GST의 활성을 증가시킴과 동시에 McW의 지속적인 섭취에 의한 항산화 작용에 의해 해독작용을 나타내는 것으로 생각되나 추후 계속적인 연구검토가 행해져야할 것이다. This study was conducted to investigate the hepatic detoxification effect of microcluster-water (McW). Animal experiments were divided into 4 groups: distilled water intake group (DC), distilled water intake-bromobenzene treated group (DB), McW intake group (MC), and McW intake-bromobenzene treated group (MB). There were no significant differences in alanine aminotransferase and aspartate aminotransferase activities between DC and MC groups, but the activities in MB group were significantly (p<0.05) lower than those in DB group. No apparent changes of aniline hydrolase activity were shown in all experimental groups, while glutathione S-transferase activity in MC and MB groups was higher than that in DC and DB, respectively. The content of hepatic lipid peroxide in DC group was similar to that of MC group. In addition, the contents in DB and MB groups were significantly (p<0.05) increased than that of DC group. The increasing rate in MB group was lower than that of DB group. Also, the electron donating activity of McW was significantly (p<0.05) higher than that of distilled water. From these results, it could be suggested that McW has the possibility of having detoxification effect of bromobenzene induced hepatic injury by increasing glutathione S-transferase, which is known as a kind of hepatiic detoxification enzyme.

자산건전성 분류기준에 따른 대손충당금 적립제도에 대한 고찰

朴範鎬,丁光秀 홍익대학교 경영연구소 2003 경영연구 Vol.28 No.-

1999년 말 금융감독위원회는 은행의 여신관행을 개선하고, 자산건전성 분류제도가 국제적 정합성에 부합되도록 미래의 채무상환능력과 함께 연체기간 부도여부 등 금융거래 내용을 종합적으로 반영한 새로운 개념의 자산건전성 분류제도를 도입하였다. 본 제도의 기본 취지는, 당국은 최소한의 가이드 라인만을 제시하고, 금융권 스스로 자율적이고 합리적인 자산건전성 분류 및 대손충당금 적립체제를 구축하게끔 지원, 유도하는 것이었다. 또한 정보 데이터의 축적, 자체 여신 감리체제의 운용 및 신용평가모형의 활용을 통하여 여신관행의 선진화를 정착시켜 선진 금융 체제의 조기 정착을 달성하는 것이 그 궁극의 목적이었다. 하지만 새로운 자산건전성 분류 기준에 의한 대손충당금 적립제도는 우리나라의 금융기관들에 적용하는데 있어서 나름의 한계점들을 내포하고 있다. 본 연구에서는 새로운 자산건전성 분류기준에 의한 대손충당금 설정제도의 한계와 그 개선방향에 대하여 연구하고, 한국 금융기관에 적합한 모형이 무엇인지를 찾고자 하는데 그 목적을 두었다. 연구결과에 의하면 사후관리 중심의 자산건전성 분류가 아닌 사전, 사후 통합리스크관리시스템의 필요성을 도출하게 되었다. 따라서 사전, 사후관리가 균형을 이루어 하나의 시스템처럼 유기적으로 적용될 수 있는 통합리스크관리(total risk management)체계에 관한 실증적 연구가 이루어질 필요가 있다.

團體交涉을 위한 會計情報시스템에 관한 硏究

朴範鎬,金東出 홍익대학교 경영연구소 1991 경영연구 Vol.15 No.-

제12분과 : 회계학 Ⅱ 1. 중국국유고역제기업적회계제도 : 중국 주식제국유기업 회계제도 - 중국 국유기업의 주식제개조를 중심으로 -

박범호,김확열 한국경영학회 1995 추계학술연구발표회 발표논문집 Vol.- No.-

收益率測定期間에 관한 實證硏究

朴範鎬,金東出 홍익대학교 경영연구소 1994 경영연구 Vol.18 No.-

學校法人會計에 關한 硏究

朴範鎬 弘益大學校 1971 弘大論叢 Vol.3 No.-

I would like to point out that the basic tasks ????? school organization are how to maintain the school operation operation efficiently and how to develop it. With the rapid changes of modern society. It has become imperative to collect, analyse and seize the essence of the things which are taking place in operation of school organization. With regards to school accounting system it can not be denied that the accounting system adopted by private school is still in infancy. On the other hand, however, there increases concern not only for the necessity of betterment of school management, but also for its external movement forwards. Futhermore even in the long and general point of view, the efficient methods to operate private school organization must be sought in order to support and facilitate implementation of their social duties and responsibilities which they must dedicate themselves to consolidate foundation of national modernization. Chapter I in this thesis emphasizes the importance of advanced and improved accounting system in school management. Chapter II illustrates basic comcepts and characteristics of school accounting. Chapter III, as the main part of this, is the study of accounting system of school corporation including following subjects; 1) Characteristics of accounting system and an organic relation of accounting and managerial organization of school corporation. 2) Analyzing system of financial status and operational profit by an introduction of an expenditures balance accounting to a bugetary blance accounting system and its accounting system and accounting format. 3) Charateristics, organizion procedures, control organization and its system of budgetary system of school corporation. 4) Problems and the key points in financial analysis. Chapter IV shows the directions of further study of accounting system of school corporation. The importance of study on the accounting principles of school corporation is especially emphasized in this chapter and also gives illustrations of the accounting principles adopted by Japanese school corporation.

會計上 資産의 本質에 대한 硏究

朴範鎬 홍익대학교 경영연구소 1985 경영연구 Vol.9 No.-

In every branch of studies, it is very important to form a clear concept, and to understand the true nature of the branch. Without the formation of a clear concept, we cannot build up a hypothesis to a theorem or induce principles and rules. The discussion of the true nature of assets is as old as the history of accounting itself. And the concept of assets has varied according to accounting principles derived from accounting situation. This study examines concepts of assets in static theory, in dynamic theory, and as service potential. Then discussion is concentrated on the concept of assets as service potential. because in the current accounting theory assets are thought to have the same attributes as service potential. This study asserts that an asset has the following three requisite attributes, and it presents the theoretical support of such an assertion. The three requisite attributes are: 1) an asset should be an economic resource, 2) an asset should provide a service or benefit for the attainment of a business purpose, and 3) an asset is that which a business has obtained from present or past transactions and now has under its control. This study also discusses the theoretical background or the asset quality of research and development expenditures and human resources, in order to expand the above mentioned asset concept.

Chitosan-Ascorbate 함유 Soyfiber Beni-Koji의 식이가 고지방 식이로 유도된 비만 흰쥐의 체중과 지방 함량에 미치는 영향

박범호,백경연,이상일,김순동,Park, Bum-Ho,Beck, Kyung-Yeun,Lee, Sang-Il,Kim, Soon-Dong 동아시아식생활학회 2006 동아시아식생활학회지 Vol.16 No.6

The dietary effects of soy fiber beni-koji(SBCA) containing chitosan-ascorbate on the body weight and serum lipids in obese rats induced by a high fat diet were investigated. The experimental plots(6 rats per each group) were divided into a normal group(NC), a high fat diet group(HF), a 1% SBCA diet group(SBCA1) and a 2% SBCA diet group(SBCA2), and fed for 6 weeks. Compared with the HF group, the mean body weight and the $R\'{o}hrer$ index of the SBCA1 and SBCA2 groups decreased by $3.4{\sim}7.4%$ and $8.1{\sim}13.9%$, respectively. In particular, the body lipids in the SBCA2 group decreased by 42.3%. The serum triglyceride content decreased by approximately $25.54{\sim}27.34%$ in the experimental diet groups. There was no significant difference in the serum total lipids between the HF and SBCA1 groups. On the other hand, the total lipids in SBCA2 group decreased by 19.12% compared with the HF group. In the SBCA2 group, the total serum cholesterol and LDL-cholesterol content decreased by 6.57% and 41.20% compared with the HF group, respectively, while the HDL-cholesterol increased by 10.0%. The risk factor index(RFI) in the SBCA2 group was decreased remarkably by 58.57%.