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송동섭, 김재준, 김경구 상지대학교 산업경영연구소 2001 産業經營硏究 Vol.11 No.-
대학의 연구를 통하여 새로운 이론과 기술을 개발하고, 교육서비스를 통하여 인재를 양성하며, 사회봉사를 통하여 국가 및 지역사회 발전에 기여하는 서비스조직이라고 볼 수 있다. 대학이 우수한 이론과 기술을 개발하고 양질의 교육서비스를 제공하기 위해서는 이를 뒷받침 할 수 있는 막대한 자원의 확보와 자원의 공정한 배분과 효율적인 운영이 뒤따라야 한다. 대학의 이해관계자들은 대학을 운영하고, 평가하고, 지원하기 위하여 대학운영에 대한 목적적합하고 신뢰할 수 있는 정보를 필요로 한다. 이러한 정보를 산출하기 위해서 그에 적합한 회계제도가 뒷받침되어야 한다. 그러나 현행 대학의 회계제도에 대해서 많은 문제점이 제기되고 있다. 본 연구는 사립대학의 재무회계제도 개선에 관한 사항을 목적으로 사립학교법과 사학기관재무회계 규칙 및 동 특례규칙을 검토하였다. 본 연구결과 사립대학의 재무회계제도가 가지고 있는 문제점을 요약하면 다음과 같다. 첫째, 자금운용계산서에는 전반적인 자금의 내용과 유입 ·유출간의 균형상태를 나타내기 위하여 발생주의에 따라 회계인식하며 자금원천과 운용을 경상적, 비경상적으로 구분하고, 지출자금을 부문별, 활동별, 프로그램별로 표시한다. 둘째, 운영수지계산은 운영수지의 내용 및 그 균형상태에 관한 정보를 회계정보이용자에게 전달하여야 하며, 이를 위하여 발생주의를 적용하며, 운영수지를 부문별, 활동별, 프로그램별로 보고하고, 운영수지예산서를 작성하여 실적과 비교하며, 고유활동과 보조활동별로 운영수지를 보고한다. 셋째, 대차대조표가 대학의 전반적인 재무상태를 회계정보이용자에게 전달하기 위하여는 감가상각 회계의 도입, 기본금의 전입대상, 전입시기, 전입방법 등 회계처리기준의 제정 등에 대하여 명백하게 규정한다. 넷째, 원가회계의 도입에 관한 문제에 있어 등록금 책정 및 대학별 예산 배정을 위한 표준원가의 계산, 예산편성의 철저, 경영자의 의사결정의 유용성, 학교의 장기발전계획, 이해관계자에게 효과적인 정보를 제공하고, 효율적인 내부관리를 위해서도 원가회계의 도입을 위한 방안이 마련되어야 할 것이다. 독자적인 특성을 지니고 있는 조직체의 회계기준의 확립과 회계제도의 체계화는 정부의 일방적이고 일률적인 법령의 제정, 공포 및 행정지도를 통해서 해결될 성질의 문제가 아니다. 회계이론가와 사학기관 회계실무자가 산학협동의 차원에서 사학기관회계와 관련된 이론의 체계화와 제도 정립을 위하여 연구할 수 있는 연구기관의 설립이 문제해결을 위한 한 방안이 될 것이다.
송훈,문경주,이철웅,소양섭 대한건축학회 2004 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.24 No.1(구조계)
High strength concrete is mainly employed in high rise building as well as prestressed concrete. High strength concrete with design strength of 80MPa is applied to some building structure. High rise building using high strength concrete amounting to 100MPa is introduced. Recently, silica fume is positively employed as mineral admixture in manufacturing ultra high strength due to the formation of tight matrix inducing the advancement of physi-chemical properties such as the freeze-thaw resistance, corrosion resistance and chemical resistance etc. as well as improvement in strength and durability. In spite of the effectiveness of silica fume, the explosive spalling in concrete exposed surface near the source of fire incurs when exposed to high temperature in relative short tenn. Thus, this study is concerned with experimentally revealing fire resistance of high strength concrete adding silica fume. Explosive spalling happened when heat flux and furnace temperature amounted to 49-63.3KW/m² and 608-676℃, respectively, which are the almost same value with fire temperature in site.
반복작업으로 유발된 수근관내의 굴곡근 건초염과 수근관 증후군 : 증례 보고 Case Report
김돈규,서경묵,신주연,강시현,송인섭 중앙대학교 의과대학 의과학연구소 2003 中央醫大誌 Vol.28 No.1
A 46 year-old woman who had worked repetitive manual job for 3 years visited our hospital because of aggravated right hand sensory symptom and newly developed limitation of 3, 4, 5th finger extension. In physical examination, moderate swelling of volar aspect of wrist and limitation of finger extension was noticed as well as positive tinnel sign. We confirmed carpal tunnel syndrome after electrodiagnostic studies and associated flexor tenosynovitis of 4th flexor tendon in the carpal tunnel through MRI (magnetic resonance imaging) study. She was successfully treated with conservative program including wrist splint and steroid injection. We also tracked the result of treatment using MRI and electrodiagnositic studies. Analyzing her work procedure, we concluded that repetitive and forceful exertional nature of job impose a high burden on hand and wrist region and it caused her carpal tunnel syndrome.
서울의 Penicillinase Producing Neisseria Gonorrhoeae 발생빈도(1996)
김재홍,황동규,전재홍,김윤석,김중환,김용준,이창균,임동진,김현수,조창근,김경문,박상훈,전우형,김희성,이호정,차명수,김갑형,김형석,김석우,황지환,박병순,권오상,이민수,송기훈,성소영,이인섭,부태성 대한화학요법학회 1999 대한화학요법학회지 Vol.17 No.2
Background : In recent years, gonorrhea has been panedemic and remains one of the most commom STDs in the world, especially in developing countries. Objective & Methods: For the detection of a more effective therapeutic regimen and assessing the prevalence of PPNG, we have been trying to study the patients who have visited the VD Clinic of Choong-Ku Public Health Center in Seoul since 1980 by means of the chromogenic cephalosporin method. Results: In 1996, 139 strains of N. gonorrhoeae were isolated, among which 53(39.0%) were PPNG. Conclusion: Our results suggests that after a peak of 74.3% in 1993, the prevalence of PPNG in Seoul is gradually declining.
Song, Kyung Seob,Kim, Daeok,Polychronopoulou, Kyriaki,Coskun, Ali American Chemical Society 2016 ACS APPLIED MATERIALS & INTERFACES Vol.8 No.40
<P>Metal-containing amorphous microporous polymers are an emerging class of functional porous materials in which the surface properties and functions of polymers are dictated by the nature of the metal ions incorporated into the framework. In an effort to introduce coordinatively unsaturated metal sites into the porous polymers, we demonstrate herein an aqueous-phase synthesis of porous coordination polymers (PCPs) incorporating bis(o-diiminobenzosemiquinonato)-Cu(II) or -Ni(II) bridges by simply reacting hexaminotriptycene with CuSO4 center dot 5H(2)O [Cu(II)-PCP] or NiCl2 center dot 6H(2)O [Ni(II)-PCP] in H2O. The resulting polymers showed surface areas of up to 489 m(2) g(-1) along with a narrow pore size distribution. The presence of open metal sites significantly improved the gas affinity of these frameworks, leading to an exceptional isosteric heat of adsorption of 10.3 kJ.mol(-1) for H-2 at zero coverage. The high affinities of Cu(II)- and Ni(II)-PCPs toward CO2 prompted us to investigate the removal of CO2 from natural and landfill gas conditions. We found that the higher affinity of Cu(II)-PCP compared to that of Ni(II)-PCP not only allowed for the tuning of the affinity of CO2 molecules toward the sorbent, but also led to an exceptional CO2/CH4 selectivity of 35.1 for landfill gas and 20.7 for natural gas at 298 K. These high selectivities were further verified by breakthrough measurements under the simulated natural and landfill gas conditions, in which both Cu(II)- and Ni(II)-PCPs showed complete removal of CO2. These results clearly demonstrate the promising attributes of metal-containing porous polymers for gas storage and separation applications.</P>
[PE-0032] QTL mapping for tiller number with Korean japonica rice varieties
Dong Kyung Yoon(Dong Kyung Yoon),Chaewon Lee(Chaewon Lee),Yunji Shin(Yunji Shin),Hyoja Oh(Hyoja Oh),Inchan Choi(Inchan Choi),Gang-Seob Lee(Gang-Seob Lee),Song Lim Kim(Song Lim Kim),Jeongho Baek(Jeongh 한국육종학회 2022 한국육종학회 공동학술발표집 Vol.2022 No.-
흰쥐 좌골신경 압좌 손상 후 독활탕(獨活湯) 및 중성어혈약침(中性瘀血藥鍼)이 통증 억제와 신경 재생에 미치는 효과
송정섭 ( Jeong Seob Song ),나철 ( Cheol Na ),신병철 ( Byung Cheul Shin ),이수경 ( Su Kyung Lee ),권영달 ( Young Dal Kwon ),송용선 ( Yung Sun Song ) 한방재활의학과학회 2008 한방재활의학과학회지 Vol.18 No.2
Objectives : The purpose of this study was to identify the effect of Dokwal-tang(Duhuo-tang) and Jungsongouhyul Pharmacopuncture on pain control and nerve regeneration after crush injury in rat sciatic nerve. Methods : Animal model was produced through right sciatic nerve crush injury and they were randomly divided into four groups; Group I: no treatment control group; Group II: experimental group treated with Dokwal-tang(Duhuo-tang); Group III: experimental group treated with Jungsongouhyul Pharmacopuncture; Group IV: experimental group treated with Dokwal-tang(Duhuo-tang) and Jungsongouhyul Pharmacopuncture. For the pain assessment, this study was observed the paw withdrawal latency(PWL) and immunoreactivity on the substance-P. For the nerve regeneration assessment, the sciatic functional index(SFI) and immunoreactivity on the GAP-43 were measured. Results : 1. In the pain assessment, the PWL of experimental groups were significantly higher than control group and group IV was significantly higher than other groups. 2. In immunohistochemical response of substance-P, as time passes, all groups had decreased immunoreactivity gradually. Specially, group IV was observed the lowest immunoreactivity. 3. In the assessment of SFI, the SFI of experimental groups were significantly higher than control group. 4. In immunohistochemical response of GAP-43, all groups had higher GAP-43 immunoreactivity at the 14 days from post-injury and at the all days, control group was observed most lower immunoreactivity and group IV was observed most higher immunoreactivity. Conclusions : These results of this study suggest that Dokwal-tang(Duhuo-tang) and Jungsongouhyul Pharmacopuncture was related with pain inhibition and motor nerve recovery, and decreased substance-P expression and increased GAP-43 expression after sciatic nerve crush injury.