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      • 농협 회계제도의 발전 방향에 대한 연구

        한정호 전북대학교 경영대학원 2009 국내석사

        RANK : 247647

        This study describes the change in Korea Agricultural Co-operatives by looking at several world incidents and their problems in structure and business. As the capital financial market is globalized and capital flows freely across borders, the necessity for unified IFRS has constantly increased. To meet these need, the International Financial Reporting Standards was born on the European Union nations' initiative, and now it is firmly and expeditiously taking the position of the global accounting standards. Adoption of the IFRS is expected not only to effect preparation and reporting of financial statements, but also to influence Korean Agricultural Co-operatives' general operating activities such as operating process, information system, and That is Why it is crucial to figure out the potential impact of IFRS adoption on financial statements. Although Korea Agricultural Co-operatives formalized IFRS adoption, there are few studies at present empirically analyzing its potential impact. This study attempts to infer the potential impact of IFRS adoption on Korea Agricultural Co-operatives' financial statements and accounting transparency by comprehensively analyzing the financial statement data of other countries which already adopted the IFRS. Thus, the results of this study can be useful for Korea agricultural Co-operatives to take necessary actions in preparation for the IFRS soon to be adopted. Unless we recognize and are well prepared for such impact and implications of IFRS adoption, the Korea Agricultural Co-operatives on the whole would impair our accounting transparency and consequenthly deal great economic loss in the global market.

      • 담체 내 Allyl Isothiocyanate의 방출에 따른 식품 유래 박테리아의 생육억제 효과

        한정호 부경대학교 대학원 2016 국내박사

        RANK : 247631

        본 논문은 여러 담체로부터 방출되는 AITC (Allyl isothiocyanate)의 생물학적 특성을 이용하여 식품 유래 박테리아에 대한 영향을 확인하였다. 굴 패각 (Oyster shells), PEG (Polyethylene glycol), 다공성 실리카(Mesoporous silica: SBA-15, MCM-41)를 흡착담체로 사용하였다. 굴 패각 분말은 굴 양식장에서 회수하여 소성시킨 후 제조하였으며, AITC는 굴 패각과 다공성 실리카에 흡착시켰으며, PGSS (Particles from Gas Saturated Solution) 공정을 이용하여 PEG와 중합 후 미립자 형태로 제조하였다. 소성된 굴 패각은 g당 225 mg의 AITC를 흡착하였으며, 이 결과는 소성과정이 기공 형성에 기인됨을 확인하였다. 소성된 굴 패각의 항균 활성 실험에서는 1% 농도에서 E. coli, S. aureus, S. typhimurium에 대해 3∼5 log10 CFU/mL의 결과를 나타냈으며, AITC가 흡착된 소성된 굴 패각은 1% 함유 시 E. coli, S. aureus, S. typhimurium 모두 사멸시킨 결과는 AITC와 굴 패각의 항균활성에 대한 상승효과가 있음을 나타내고 있다. AITC와 PEG를 1 : 5의 비율로 하여 제조된 입자는 한천확산법 뿐만 아니라 증기항균실험에서 모든 박테리아에 대해 항균활성을 보였으며, AITC 증기의 MID (Minimum inhibitory dose) 결과는 표준 AITC에서 405∼810 μg/disc, 생성된 PEG 입자에서 12∼20 mg/disc를 보였고, AITC 증기 항균실험에서는 AITC에 노출 72시간 경과 후 E. coli에서는 항균활성이 높지 않았으나, B. cereus, S. aureus, P. putida, S. typhimurium는 표준 AITC에서 3 log10 CFU/mL, 생성된 PEG 입자에서 4 log10 CFU/mL를 나타냄으로써 높은 항균력을 나타내었다. 따라서 PEG는 PGSS공정을 통해 입자를 제조하였을 경우 AITC를 운반하는 매체로 사용될 수 있을 것이라 사료된다. 다공성 실리카인 SBA-15와 MCM-41은 각각 538 mg/g, 478 mg/g의 AITC 흡착량을 나타냈으며, AITC 증기 항균실험결과 E. coli에서는 낮은 항균활성을 보였고, B. cereus, S. aureus, P. putida, S. typhimurium에 대해서는 노출 100시간 경과 후 1∼2 log10 CFU/mL의 결과를 나타내었다. 특히, SBA-15, MCM-41로부터 AITC가 방출되는 시간은 상온에서 120시간, 180℃에서 20분이 걸렸으므로 PGSS공정을 통해 PEG로 다공성 실리카의 캡슐화를 진행할 경우 AITC의 운반능력을 제어할 수 있을 것으로 사료된다. 기능성 항균필름을 제조하는데 있어 인체에 무해한 물질을 사용하는 것과 항균력 및 열 안정성이 우수한 담체를 사용하는 것이 중요함에 따라 인체에 무해한 AITC를 자체항균력 및 열 안정성이 우수한 굴 패각에 흡착시켜 필름을 제조할 경우 보다 나은 기능성 항균필름을 제조할 수 있을 것으로 예상된다.

      • 내시경 밴드 결찰을 이용한 대장 천공의 봉합 치료: 개 생체모델

        한정호 충북대학교 대학원 2013 국내박사

        RANK : 247631

        Introduction: Recently, a great deal of literature reported high success rates of the closure of an acute iatrogenic colonic perforation with an endoclip. But, endoclipping has many limitations in various conditions of the perforation. Although some experience has been reported about endoluminal closure of bowel perforation with endoscopic band ligation, there are little evidence about safety and feasibility of that method. The aim of this study was to evaluate the technical feasibility and efficacy of intraluminal closure of colon perforation by use of an endoscopic band ligation (EBL) in an in-vivo canine model. Materials and Methods: Longitudinal 1.5 to 1.7 cm colon perforations in 5 12kg, female beagle dog. That were under general anesthesia were created using endoscopic knife and subsequently closed by EBL. After 48 hours of recovery, the animals were allowed to eat. All the animals received oral antibiotics and were carefully monitored for signs of peritonitis and sepsis. After a follow-up of 2 weeks, the dogs were euthanized for pathologic examination. Results: The animals recovered well, without any clinical features of sepsis or peritonitis. Result of necropsy did not show fecal peritonitis and pericolonic abscess formation at the site of perforation. There was no evidence of transmural dehiscence. Histopathology demonstrated that inflamed granulation tissue was filled in the submucosa and defects of muscularis propria were replaced by fibrosis. Conclusions: Endoscopic closure of 1.5 to 1.7 cm colon perforations with EBL was a simple, feasible, and safe alternative method for the management of colonic perforation.

      • 능동적 개인정보 동기화 시스템의 설계 및 구현

        한정호 충북대학교 대학원 2007 국내석사

        RANK : 247631

        With the conversion to the society of knowledge information, along with the development of the recent advanced information technology, lots of IT industries such as e-commerce have been developing very rapidly. With internet uses increasing and e-commerces such as B2B, B2C, and etc. activating, the use and circulation of the personal information is becoming very popular. As a lot of databased personal informations are being used in various service fields of the society, a lot of related problems has arisen. As the users who have joined many web-sites thoughtlessly aren't able to modify their altered personal information in time, they can't do their duty of correctness and up-to-dateness which are required in the related laws such as 'The Law for the Protection of Personal Information' and 'EU Treaty'. Accordingly, the users aren't able to get the service of the good quality properly. The synchronization system for personal information and data which has been developed are not proper as the synchronization system for personal information because of the humane problems and security fragility. This thesis is to guarantee the correctness and up-to-dateness which 'The Law for the Protection of Personal Information' and 'EU Treaty' define and propose about the variable personal informations among the personal informations of the personal information subjects through the synchronization system for personal information. The synchronization system for personal information which is proposal system can help personal information subjects to know where their personal informations are being used, control their personal informations safely, and supplement humane problems and security weakness of the integral system as the personal information is not gathered and controlled at one place

      • 에이전트 기반 부동산 감정평가 시스템에 관한 연구

        한정호 서울대학교 대학원 2021 국내석사

        RANK : 247631

        토지나 건물 등 부동산은 자본주의 시장에서 대단히 큰 규모를 차지하는 자산으로 매매, 증여, 담보 등 다양한 재산권 행사가 이루어진다. 하지만, 부동산은 주식이나 채권 등 동산에 비해 시장에서 거래가 드물고 가격 또한 매우 복잡하게 형성되어 그 가치를 평가하기가 어렵다. 본 연구에서는 지금까지 전문 감정평가사의 영역에 속하던 감정 평가 과정을 연구하여 그 과정을 모델링하고 시스템화 하였다. 기존의 시계열이나 딥러닝 방법과 달리 본 연구에서는 전문가인 감정평가사의 평가 과정을 분석하고 그 평가 과정을 모델링하여 인공지능의 지능형 에이전트 기술을 활용한 시스템을 개발하였다. 실제 50건의 실제 경매 감정 평가서를 대상으로 한 사례 연구 결과 개발된 시스템은 감정평가서의 감정액 대비 약 91%의 정확도를 보였다. 본 연구는 서울 소재 다가구 및 개인 주택만을 대상으로 하였고, 웹 사이트에서 자료를 가져오는 웹크롤링 부분이 구현되지 않은 점이 현재 개선해야할 점이다. 하지만, 본 연구 방법은 감정평가 모델을 기반으로 하여 지능형 에이전트 기술과 인터넷 기술을 이용하여 논리적으로 개발되었으므로, 충분한 시간과 인력이 투자된다면 전국적으로 확대 적용될 수 있는 시스템으로 충분히 개발할 수 있을 것으로 사료된다. 본 연구 방법이 제대로 구현될 경우, 복잡하고 값비싼 감정 평가 과정을 획기적으로 단축하고 정확도를 대폭 높일 수 있을 것으로 보여, 널리 활용될 수 있을 것으로 판단된다. Real estate takes big portion of capital market. sales, gift, collateral, etc. are just a few among various forms of property rights. However, compared with stocks and bonds, the deals are not common and the prices are difficult to evaluate. This study has developed a software system for appraisal and assessment of real estate, which has long been the territory for certified appraisers. Different from time-series analysis or deep learning approaches, this study analyzed the behaviors of certified appraisers, developed a model, and implemented the model as a software system using intelligent agent technology, and automated the appraiser process for real estate. Applied to real fifty appraisal reports, this study has shown about 91% accuracy based on the appraisal amount. The scope of this study has been limited to detatched and multi-household houses. The web crawling part has not been implemented due to the limited time. However, as the proposed methodology has been logically developed based on the appraiser process model, intelligent agent and internet technology, if a sufficient time and manpower is invested, the methodology can be implemented as a software system which can be widely used in the whole country, without significant problems. When the methodology is properly implemented, it is expected that the implemented system can automate the complex and expensive arraisal process and contribute to time and cost saving and improving the accuracy of appraiser processes.

      • 感恩寺址 東ㆍ西三層石塔의 硏究

        한정호 동국대학교 대학원 2002 국내석사

        RANK : 247631

        The East, West three-story stone Pagoda on Gamun-sa temple site (感恩寺址), constructed, patterning after wooden pagodas, became the original and very typical patten of stone pagodas of the Silla Dynasty. Through this study of Gamun-sa stone pagoda, I intended to lay the groundwork of studying Silla stone pagodas following after. The Gamun-sa temple, started to be constructed by the king Mun-mu(文武王) and completed by the King Shin-mun(神文王) in his second reign(A.D 682), was considered, after my looking into various materials, to play the role of blessing the King Mun-mus memory and guarding the King Mun-mus royal tomb after his death. In the King Mun-mus days, when the gamun-sa temple construction began, there were a number of large scale construction works which were rare in the previous eras in many regions. At the background of these large scale royal family led construction works lay the new influx of wandering people originated during and after the unification war. First appeared in Silla at Jangchan(長倉) site which was built in the third year of the King Mun-mu (A.D 663), Gam-seok(嵌石) was confirmed to be made using Paekche derived stone art skill, so this fact strongly indicates the Paekche peoples deep involvement in the construction works. Building new type of stone pagoda in Gamun-sa site has the background of the mixture of Paekche elements and Silla elements aquired after the Sillas victory in the Unification war. and because the location of Gamun-sa is near the seaside with high winds and waves, more endurable stone than wood was preferred as pagoda material By real measurement and examining the design drawing, it is found that the width of the foundation(650cm) is just the half of the hight of the the pagoda itself(1300cm), and this trend continued on to the stone pagodas built in Silla Dynasty afterwards, the width of the foundation divided into 21 parts, each with 31cm and the area of each floor of three stone pagoda was set along that imaginary vertical lines. Likewise the 650cm width of the stone pagoda foundation is the a tenth of the whole temple site east-west length of 6500cm. This can be a very significant indication that the foundation and the pagoda itself is very organically placed to the total width of the temple territory. Regarding Double deck foundation(二重基壇), one of the most prominent features of typical Silla stone pagodas, based on the study of several different temple sites and other buildings, I presented a new possibility of its close relation with the main hall of the temples. Especially the fact that the three-story stone pagoda in Geodon Temple site (居頓寺址) has triple-deck foundation leveling with the buddist image in the main hall of the temple. Finally, it has been proved, after comparing and analyzing the actual measurement and framework features, that the two different three-story stone pagodas which are similar in size and appearance one in Gamun-sa temple site and the other in Goseon-sa temple site(高仙寺址) had possibly manufactured by the same design drawings. Also by the looking into the interior structure and difference in detailed skills, I presume that the stone pagoda in Gamun-sa temple site had been built earlier than that of Goseon-sa temple site.

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