영기준예산편성(Zero - Base Budgeting)에 관한 고찰 : 영기준의 발상과 관리사고의 전환을 중심으로

유세환 고려대학교 경영대학 1988 경영논총 Vol.31 No.1

Treatment Margin Assessment using Mega-Voltage Computed Tomography of a Tomotherapy Unit in the Radiotherapy of a Liver Tumor

유세환,성진실,이익재,금웅섭,전병철 대한방사선종양학회 2008 Radiation Oncology Journal Vol.26 No.4

Purpose: To identify the inter-fractional shift pattern and to assess an adequate treatment margin in the radiotherapy of a liver tumor using mega-voltage computed tomography (MVCT) of a tomotherapy unit. Materials and Methods: Twenty-six patients were treated for liver tumors by tomotherapy from April 2006 to August 2007. The MVCT images of each patient were analyzed from the 1st to the 10th fraction for the assessment of the daily liver shift by four groups based on Couinard’s proposal. Daily setup errors were corrected by bony landmarks as a prerequisite. Subsequently, the anterior-, posterior-, right-, and left shifts of the liver edges were measured by maximum linear discrepancies between the kilo-voltage computed tomography (KVCT) image and MVCT image. All data were set in the 2-dimensional right angle coordinate system of the transverse section of each patient’s body. Results: The liver boundary shift had different patterns for each group. In group II (segment 2, 3, and 4), the anterior mean shift was 2.80±1.73 mm outwards, while the left mean shift was 2.23±1.37 mm inwards. In group IV (segment 7 and 8), the anterior-, posterior-, right-, and left mean shifts were 0.15±3.93 mm inwards, 3.15±6.58 mm inwards, 0.60±3.58 mm inwards, and 4.50±5.35 mm inwards, respectively. The reduced volume in group II after MVCT reassessment might be a consequence of stomach toxicity. Conclusion: Inter-fractional liver shifts of each group based on Couinard’s proposal were somewhat systematic despite certain variations observed in each patient. The geometrical deformation of the liver by respiratory movement can cause shrinkage in the left margins of liver. We recommend a more sophisticated approach in free-breathing mode when irradiating the left lobe of liver in order to avoid stomach toxicity.

FMECA를 이용한 인발신선기 재제조 대상 부품 선정 방법

유세환,유영철 한국신뢰성학회 2021 한국신뢰성학회 학술대회논문집 Vol.2021 No.11

FMECA(Failure Modes and Effects Analysis ; 고장 모드 및 영향 분석)은 시스템을 구성하고 있는 부품 등이 다른 부품, 시스템, 사용자 등에 미치는 고장 모드와 영향을 상향식(Bottom-up)으로 조사, 분석하는 정성적 고장 분석 기법으로 중요한 신뢰성 분석 기법 중의 하나이다. 이에 대한 분석 방법 및 절차는 AIAG&VDA의 FMEA Handbook과 IEC 60812, MIL-STD-1629A, SAE J 1739 등의 표준에 상세히 잘 정의되어 있고, 공정 개선 및 기술 개발 과정의 문제점 발견과 해결 등을 위하여 전 산업분야에서 폭 넓게 사용되어지고 있다. 본 연구는 앞에서 설명한 FMECA 기본 방법을 기반으로 인발신선기의 재제조를 위하여 대상 부품의 선정 및 재제조관련 기술 도출, 재제조 시스템의 신뢰성 확보를 위한 재제조 FMECA의 적용 방법 및 절차에 대한 가이드라인과 작성 양식의 개발에 관한 내용이다. 재제조 FMECA는 1단계로 계획수립 및 준비(Planning & Preparation), 2단계로 구조 및 기능 분석(Structure & Function Analysis), 3단계 고장 분석(Failure Analysis), 4단계 위험 분석(Risk Analysis), 5단계 최적화(Optimization) 6단계 결과 문서화 및 표준화(Results Documentation & Standardization)의 6단계의 방법과 절차로 구성되어 활용되도록 설계되었다.

대학에 있어서의 회계교육의 당면문제에 관한 소고 : 교육목적 교과목 교수방법 등을 중심으로

유세환 고려대학교 경영대학 1985 경영논총 Vol.28 No.1

표준원가계산제도의 도입과 그 한계 : 정부관리기업의 체질개선을 중심으로

유세환 고려대학교 경영대학 1972 경영논총 Vol.17 No.1

The main purpose of this study is to demonstrate the necessity of adopting standard cost accounting systems in Korean business enterprises, public and private, to enable them to achieve rational management by setting accurate standard costs as an instrument in evaluating performance. This study is especially important because government-controlled public entprises in Korea currently suffer from inaccuracy of cost data. Also, this study has the value or showing that big enterprises in Korea can be provided with relevant and reliable cost information from which to make sound decisions by adopting a standard cost accounting system, thereby improving their business operations. This hypothesis has been specifically demonstrated with respect to setting standard costs and it's limitations. The major portion of this study is devoted to setting standard costs, improving manager's responsibility, and discussing the benefits to be derived from the adoption of standard cost acounting systems. Preceding this major portion of this study, however, is a discussion of difficulties in setting standard costs and limitations to standard costs. The conclusions of this study demonstrate that the adoption of standand cost accounting systems in Korean enterprises is the most important starting point to achieve efficient management, to control costs effectively, and to evaluate their business performance. Although the management of big Korean enterprises has been improved recently with the initiation of various management systems, internal management is still at a very early stage of development. The lock of sufficient incentives and management inefficiency still jeopardize sound business operations. Especially present cost accounting systems show that lock of costing methods and cost control. Accordingly, internal management remains deficient due to the lock of sound budgeting and control. A sound standard cost accounting should be applied to Korean enterprises. It should be noted, however, that the most important thing is to set accurate standard costs. The adaption of standard cost accounting systems is not an accessory for big enterprises, public and private, in Korea.

Toxicity of Tomotherapy-Based Simultaneous Integrated Boost in Whole-Pelvis Radiation for Prostate Cancer

유세환,이창걸,이종영 연세대학교의과대학 2015 Yonsei medical journal Vol.56 No.2

Purpose: The validity of tomotherapy-based simultaneous integrated boost (TOMOSIB)was assessed in terms of acute intestinal/urinary toxicity by comparing with 3-dimensional conformal radiotherapy (3DCRT) in cases of whole-pelvis radiation therapy (WPRT) for prostate cancer. Materials and Methods: Thirty-eight consecutivepatients who underwent curative WPRT were retrospectively reviewed. Twenty six (68.4%) received 3DCRT and the others (31.6%) were treated with TOMOSIB. A local boost to the prostate circumferential area was added to WPRT sequentially for 3DCRT and concomitantly for TOMOSIB. The total median prostate or prostatic bed dose was 64.8 Gy including median 45.0 Gy of WPRT. Acute toxicities were assessedaccording to RTOG criteria. Results: Overall intestinal toxicity was lower in TOMOSIB group than 3DCRT group (p=0.008). When it was divided into rectum and non-rectum intestine (NRI), TOMOSIB showed borderline superiority only in NRI toxicity (p=0.047). For the urinary toxicity, there was no significant difference between two groups (p=0.796). On dosimetric analysis for the rectum and bladder, dose delivered to 80% (p<0.001) and volume receiving 25‒40 Gy (p<0.001) were remarkably higher in 3DCRT. For the NRI, only maximum dose showed significant results between two groups (p<0.001). Conclusion: Intestinal toxicity should be verifiedwith more detailed anatomic categorization such as rectum and NRI. TOMOSIBcould not reduce urinary toxicity because of inevitably high dose exposure to the prostatic urethra. Current dosimetry system did not properly reflect intestinal/urinary toxicity, and suitable dosimetric guidelines are needed in TOMOSIB.

분권운영(分權運營)과 업적평가에 관한 고찰 : 책임회계적 사고와 사업부제(事嶪部制)를 중심으로

유세환 고려대학교 경영대학 1986 경영논총 Vol.29 No.1

회계기능의 변천에 관한 고찰 : 회계의 본질 , 영역 , 역할 등을 중심으로

유세환 고려대학교 경영대학 1975 경영논총 Vol.20 No.1

국회선진화법에 대한 인식론적 민주주의의 관점

유세환 한국의회학회 2013 한국의회학회보 Vol.2 No.1

국회선진화법은 법사위원장의 야당 배정 등 우리 국회의 사실상의 초다수결제도와 결 합하여 5분의 3(180석) 이상의 의석을 확보하지 못한 정당은 국회에서 독자적으로 안건 을 통과시키기 어렵게 만들었다. 이 법은 정부조직법 개정과정에서 보듯이 이미 현실이 되어 국회를 변화시켜 나가고 있으며, 대화와 협상의 여야관계를 정착시키고 있다는 점에서 표면적으로는 긍정적이다. 하지만 투표방식과 숙의민주주의에 대한 깊이 있는 통찰을 제공하는 인식론적 민주주 의의 눈으로 볼 때 국회선진화법의 초다수결은 정치적 평등 원칙과 선거의 결과를 훼손 하고, 소수파 보호에 역행할 수 있으며, 숙의민주주의와 국회의사결정과정의 투명성을 저해하고, 실질적 입법교착을 만성화하며, 책임정치와 국민주권을 약화시킬 우려가 있다.

위성영상기반 식생지수(EVI)를 이용한 가뭄지수 분석

유세환(Yu Se Hwan),배재환(Bae Jae Hwan),신강욱(Shin Gang Wook),홍성택(Hong Sung Taek) 한국통신학회 2018 한국통신학회 학술대회논문집 Vol.2018 No.6