자산재평가 제도에 관한 고찰

이우창 군산대학교 지역개발연구소 2000 地域開發硏究 Vol.12 No.-

According to literature review the pros of asset revaluation can be summarized as follows. Asset revaluations reflect management's attempt to comply with the requirement of company law that financial statement present "true and fair view"; asset revaluation lower the debt-to-equity ratio, loosen debt constraints, and enhance financial flexibility; asset revaluations lower the return on assets and hence exposure to labor unions, price control administrators, and authorities. In the other hand, asset revaluation has various practical problems regarding true value of accounting numbers as follow: Accounting numbers can be manipulated by managers. Total is not meaningful. This is because some of the numbers valued current market value but others are not. Revaluation reserve limits dividend policy. In Korea, asset revaluation is articulated in law and firms just follow the law. Therefore, in reality, asset revaluation is not accounting standards. Asset revaluation in Korea originated in 1958 after Korean civil war. The purpose of revaluation regulation was to improve capital structure of Korean corporations. Currently Korean asset revaluation law expires at the end year 2000.

P-476 : Oriented Immobilization of Antibody Fragment for the Development of Surface Plasmon Resonance Immunosensor

이우창,이두봉,이원홍,최정우 한국화학공학회 2007 화학공학의이론과응용 Vol.10 No.2

The molecular configuration of antibody on substrate is one of the most important aspects for the development of the biomedical devices with high sensitivity. In this study, for the fabrication of well-defined antibody surface for immunosensor, antibody fragment (Fab`) was introduced which was made up of the only antigen recognition portion. The prepared Fab` can be self-assembled on the gold surface due to the thiol (-SH) group of hinge portion of immunoglobulin G (IgG). The prepared IgG fragment can contribute to the orientation of antibody due to the interaction between the thiol (-SH) group of IgG fragment and gold surface. The amount of protein immobilized on the surface was observed by surface plasmon resonance (Multiskop Optrel, GbR., Germany). The topographies of fabricated films were observed by atomic force microscopy (XE-100, PSIA Inc., Korea). The experimental results suggest a method of protein immobilization for high performance immunosensor or protein chip. Acknowledgement. This work was supported by the Korea Research Foundation Grant (KRF-2002-005-D00003).

개구가 어려운 소아에서 성인 및 소아용 굴곡성 기관지경 두가지를 이용한 경비 기관내 삽관 : 증례 보고 A case report

이우창,구본녀,김기준,민경태,박윤곤,박형식,유대현 대한마취과학회 2002 Korean Journal of Anesthesiology Vol.43 No.6

We present two pediatric patients, one with Pierre Robin syndrome and one with temporomandibular joint ankylosis with limited mouth opening. They had historical and physical evidence of airway obstruction, difficult feeding, and sleep disturbance. They were scheduled for oromaxillofacial surgery. In each case, two different-sized fiberotic bonchoscopes were used for nasotracheal intubation. After loss of consciousness following an IV injection of ketamine or inhalation of sevoflurane while maintaining spontaneous respiration, 10% lidocaine was sprayed into one nostril. Following insertion of a 60 cm Olympus LF-2 fiberoptic bronchoscope (OD: 3.8 mm) through the same nostril without tube placement, the vocal cords were visualized and topical anesthesia of the larynx was achieved by spraying 2% lidocaine through the biopsy channel. Thirty seconds later, the bronchoscope was passed into the trachea and 2% lidocaine was sprayed intratracheally. Then, the bronchoscope was withdrawn. An endotracheal tube was advanced through the same nostril and positioned in the nasopharunx and the ultrathin fiberoptic bronchoscope (OD: 2.2 mm) was threaded through the tube. There was neither a cough nor laryngeal spasm during advancement of the tube into the trachea. Extubation was performed without compromise in the operating room. The patients were discharged uneventfully. (Korean J Anesthesiol 2002; 43: 759~799)

페미니스트 서사의 확장과 80년대적인 것: 영화 〈벌새〉와 90년대의 재현

이우창 비판사회학회 2020 비판사회학회 학술대회 자료집 Vol.2020 No.10

딥러닝 기반 폴리에스터 섬유의 염색색상 결과예측 모형 개발

이우창,손현식,이충권 (사)한국스마트미디어학회 2022 스마트미디어저널 Vol.11 No.3

Due to the unique recipes and processes of each company, not only differences among the results of dyeing textile materials exist but they are also difficult to predict. This study attempted to develop a color prediction model based on deep learning to optimize color realization in the dyeing process. For this purpose, deep learning-based models such as multilayer perceptron, CNN and LSTM models were selected. Three forecasting models were trained by collecting a total of 376 data sets. The three predictive models were compared and analyzed using the cross-validation method. The mean of the CMC (2:1) color difference for the prediction results of the LSTM model was found to be the best. 섬유 소재의 염색은 기업별로 고유의 레시피와 공정으로 인하여 결과물 간의 차이가 존재할 뿐만 아니라 예측하기도 어려운 실정이다. 본 연구는 염색 공정에서의 색상구현 최적화를 위해 딥러닝 기반의 예측 모형을 개발하고자 시도되었다. 이를 위하여 딥러닝 기반 모형인 다층퍼셉트론, CNN 그리고 LSTM 모형을 선정하였다. 총 376건의 데이터 세트를 수집하여 3개의 예측 모형을 학습시켰다. 교차검증 방법을 이용하여 3개의 예측 모형에 대해 비교 및 분석하였다. LSTM 모형의 예측 결과에 대한 CMC(2:1) 색차의 평균이 가장 우수한 것으로 나타났다.

FMS에 있어서 원가의 특질과 원가계산

李禹昌 군산대학교 1993 群山水産專門大學 硏究報告 Vol.27 No.1

The flexible manufacturing system(FMS)is the latest application of computer control to automate batch production manufacturing. It is the newest step in a long line of progressive innovations to raise the productivity parts of industry. A FMS can be defined as a computer-controlled configuration of semi-independent work stations connected by automated material handling systems designed to efficiently manufactured more than one kind of part at low to medium volumes. Manufacturing system is developed rapidly from fixed automation of mass production to flexible automation of cutstom and small batch production is a potent influence at the almost all parts of management. Repeatedly speaking, it influences production management, research and development, managerial accounting and financial management. The characteristic of cost and basic problem of cost accounting in FMS which is accomplished factory automation are studied in this paper.

附加價値稅의 課稅特例制度에 관한 硏究

李禹昌 군산대학교 1985 群山水産專門大學 硏究報告 Vol.19 No.1

The value added tax is a leading tax in Korea. The fundamental problems in the existing tax system have something to do with this tax directly and indirectly. Then what is the mane problem in this value added tax? The estimated 78.2% of all people who get to pay this tax is identified as preferential taxpayer. While trying to improve all problems of this tax, the taxpayer will not suggest any opposition against his tax like his weight. It will be necessary to think the more reasonable method for taxpayers to pay the value added tax by preferential tax system, however this is not important in terms of weight in tax. Therefore this paper dealt with preferential tax system, one of the most difficult problems to the foundation of this value added tax. First of all, I did outling the existing preferential tax system and dealt with the methods to improve our existing preferential tax system in our country, in comparison with foreign examples. Following the methods to improve. 1.Methods to tax ; balancing the money which sales amount makes tax rate and the money which made by fixed rate by the government. 2.Range and tax rate ; the range of preferential taxpayer is below 24million won of the sales amount but it wall be desirous to be within 10% like the tax rate of general taxpayer. 3.Minimum limit of paying tax and limit exemption ; abandoning the existing system not to pay small money and exempting preferential taxpayer who is below standard level to sell yearly, once again considering introduction of limit exemption system with deducing method until any money.

국제해양관광단지 사업 추진 방향 연구-새만금 및 고군산군도를 중심으로-

이우창 한국경영교육학회 2009 경영교육연구 Vol.56 No.-

In this paper, we have studied possibility of international ocean tourism complex by fishing villagers and visitors who visited in Gogunsan islands. And this paper purpose should promote international ocean tourism complex with the natural environmental in Saemanguem & Gogunsan islands. In spite of that Saemanguem & Gogunsan islands that good configuration condition, this Saemanguem & Gogunsan islands site have been caused many discomfort as absence of tourism infrastructure. After all, this study's goal would be suggested strategies and methods of international ocean tourism complex. To achieve this goal, we have executed the empirical survey. The survey result has been appeared that visitors in Gogunsan islands generally been satisfied with journey, and they considered intention of revisit. But they expressed improvement of various travel services including many resources and facilities. Accordingly, we may suggested improvement of family oriented leisure & tourist resort and development of thema park in Saemanguem & Gogunsan islands Because of comprehensive limited investigation of this study, Future studies must be performed in various directions. 본 연구의 목적은 새만금 및 고군산군도를 어촌 고유의 자연 환경적 특성과 수․해양문화를 기반으로 하는 국제해양관광단지로 조성해나가자는 목적이다. 그러나 본 연구 대상지인 새만금 및 고군산군도는 국내 해양관광산업을 선도적 으로 이끌어가기에 충분한 지형적 여건과 활용 가능한 자원을 보유하고 있으나, 관 광객과 방문객들이 감상하고 체험할 수 있는 관광기반시설이 개발되어 있지 못하여 많은 불편함을 초래하고 있는 실정이다. 따라서 새만금 및 고군산군도를 지역친화적이며 환경친화적인 해양관광지로 개 발함으로써 어촌 주민들의 소득창출, 지역경제 활성화 및 국제적인 해양관광지를 조성하려는데 본 연구의 목적이 있다. 그리고 새만금 및 고군산군도가 일상생활을 떠나 어촌 등을 찾는 도시민들의 관광적 수요의 증가현상에 부응할 수 있는 해양관 광단지 구축 방안 및 전략 검토를 통하여 어민들 스스로 어촌생활의 안정성을 추구 할 수 있는 기반을 확립하는데도 본 연구의 목적이 있다.

Kluyvera species의 동정과 임상적 의의

이우창,윤경아,김미나,배직현 대한임상병리학회 2000 대한임상병리학회지 Vol.20 No.1

信賴性과 品質保證에 關한考察 : 輸出商品을 中心으로 with special reference to exporting goods

李禹昌 圓光大學校 經營學會 1983 經營論叢 Vol.7 No.-