交換없는 外貨去來의 換算會計

손민,송호달 용인대학교 산업경영연구소 1996 산업경영논총 Vol.1 No.-

The increasing glovalization of business requires firms to take international perspective on their investment financing decisions. The accounting information users need information on the worldwide activities of firm. Yet firms prepare this information without harmonization of procedures and standards. The financial position and result of operations of a firm affects its exposure to foreign currency exchange rate changes. As the exchange rate for foreign currency translation is fluctuate and has some kinds (buying rate and selling rate) at the same time, the items of the won-amount of transactions and gain or loss on translation shall become different according to applied exchange rate. Items translated to Won amount, includes two groups. One is Exchanged-items and the other is Not-exchanged items. As current Korean GAAP and accounting business practice don't divide them, but apply translation method all in accordance with Exchanged-items. Because of inappropriate application to not-exchanged items, the fictious discrepancy between losses and gains on foreign currency translations adjustment are recognized in accounting practice. The purpose of this study is to develope the practical accounting methord for the not-exchanged foreign currency items on the basis of multi-currency accounting methord. The purpose of this study is to develop foreign currency translation methord for Not-exchanged items on the base of multi-currency accounting method. The main contents follow that : it is desirable to ① set up a sub-accounting entity by currency unit for accounting records. ② recognize translation loss or gain only on net difference between foreign currency assets and liabilities and ③ apply average exchange rate of TTB and TTS for translation on not-exchanged items.

부산지역 근로자들에서 Alcohol Use Disorders Identification Test (AUDIT)와 간기능 검사와의 연관성 조사

손진군,송혜란,이광영,김진하,김호찬 大韓産業醫學會 2003 대한직업환경의학회지 Vol.15 No.3

목적: 세계보건기구에서 알코올의존 이전 단계인 위험 및 유해음주를 조기에 선별하기 위해 개발한 AUDIT와 근오자 정기 건강 진단시 간기능 수치를 조사하여 집단검진에서 AUDIT의 유용ㅇ성과 AUDIT점수와 간기능 이상과의 연관성을 확인 하고자 하였다. 방법: 생산직 근로자 440명을 대상으로 AUDIT설문을 시행하고 이들의 간기능 수치를 측정하여 세계보건기구 기준에 따른 정상, 우험음주와 김종성등(1999)의 기준에 따른 정상, 위험, 유해음주 사이의 간기능의 차이를 비교하고 비정상 간기능에 영향을 미치는 요인들을 비교 하였다. 결과: 체질량지수가 정상인 군에서 세계보건기구 기준에 의한 정상, 위험음주의 비정상 간기능에 대한 단순분석시 교차비는 위험음주가 2.81로 통계적으로 유의하게 높았고, 김종성 등(1999)의 기준에 의한 정상, 위험, 유해음주간의 비정상 간기능에 대한 chi-square test for linear trend 분석시 교차비는 위험, 유해음주에서 각각 1.23, 2.14로 통계적으로 유의하게 높았다. 비정상 간기능에 영향을 미치는 요인들을 다중 로지스틱 희귀분석을 구한 교차비는 AUDIT문항 No. 1-3(고위험군- 2.39), 연령(30대-1.95, 40대-2.40, 50대-3.85), 체질량지수(과체중-1.66, 비만-4.53), 세계보건기구 기준(위험음주-2.10), 김종성 등 기준(유해음주-2.20) 모두에서 통계적으로 유의하였다. 결론: AUDIT를 이용한 음주문제의 선별기준은 간기능 장애와 유의한 연관을 보여 향후 집단 검진시 음주로 인한 간기능 장애의 예측검사와 위험 및 유해음주의 선별검사로 AUDIT활용이 가능 할 것으로 생각된다. Objects: The purpose of this study was to investigate the usefulness of the Alcohol Use Disorders Identification Test (AUDIT) and the relationship between AUDIT score and liver function test. Methods: AUDIT questionnaires were distributed to 440 blue-collar workers. We compared liver function test with firstly, normal and hazardous drinking as measured by Kim et al.(1999). We also compared influencing factors on abnormal liver function. Results: By simple analsis in the normal BMI group, abnormal liver function was significantly affected by hazardous drinking (odds ratio 2.81) based on the guideline of WHO. By chisquare test for linear trend in the normal BMI froup, abnormal liver function was significantly affected by hazhrdous drinking (odds ratio 1.23) and harmful drinking (odds ratio 2.14) based on the guideline of Kim et al. By multiple logistic regression analysis, abnormal liver function was significantly affected by AUDIT questionnaires No. 1-3 (odds ratio risk 2.39), age (odds ratio-thirties 1.95, forties 2.40, fifties 3.85), BMI (odds ratio- overweight 1.66, obesity 4.53), guideline by WHO (odds ratio- hazardous drinking 2.10), and guideline by Kim et al (odds ratio-harmful drinking 2.20) Conclusions: We found that the problem of alcohol drinking as meadured by AUDIT was significantly associated with abnormal liver function. Therefore we suggest that AUDIT will be useful for the predictive test of abnormal liver function and screening test of hazardous and harmful drinking.

納稅業務의 實態와 適正性에 關한 硏究

송호달,손민 용인대학교 산업경영연구소 1996 산업경영논총 Vol.1 No.-

This study has two goals. One is identify Realities about Tax Complience Tasks and Costs. The other is to Propose the Apropriete level of Taxation Management. The study was conducted with primary and secondary data. The questionnaire survey was conducted among 148 persons, 80 of them were CPA and the others were managers. As a results of these survey, some impotant findings are abstracted as following : First, CAP are proposed that likehood reduction areas of corporate tax compliencost and there are difference according to firm size. Second, Tax complience tasks are conducted without considering about tax complience costs. Third, Tax complience task method are difference according to business firm size. This study results in a double implication. One is this study will give information which basis to small and medium size business studies. The other is that this study can provide useful data on developing small and medium size company policy, growth stratey. The study has some limitations. In applying analytic process, there are some problems because the original method and it's full process could not be employed. The sample also proved to have problems because these were limited sample used. Finally, the last stumbling block in the research was in the actual measurement scale of suppliers characteristic. Considering this limitation, I propose some research directions as follows. First, the study needs an enlarged sample in size and population. It also needs the replication study of independent variables and moderating variables. For supplier choice process and phenomenon, there must be a model, explicated and strategically used. Finally researchers, above all, need to study measurement scale.

피부종양에서 Single-strand Conformation Polymorphisms 법에 의한 p53 유전자 돌연변이 검색

류영욱,손보성,권호준,이규석,송준영 啓明大學校 醫科大學 1995 계명의대학술지 Vol.14 No.4

The tumor suppressor gene p53, located on the short arm of chromosome 17, encodes for nuclear protein which regulates cell proliferation by inhibiting cells entering S-phase. Mutation in p53 gene are the most frequent genetic alteration found in human cancers to date. This study was examined mutant p53 gene mutation using PCR-SSCP method and mutant p53 oncoprotein expression using avidin biotin peroxidase complex method immunohistochemically, in 2 seborrheic keratosis, 3 basal cell carcinoma, 3 squamous cell carcinoma and 1 metaststic squamous cell carcinoma cases. With PCR-SSCP methods in exon 5 and 7, no genetic mutation of p53 gene was observed in 2 seborrheic keratosis, 3 basal cell carcinoma, 3 squamous cell carcinoma, and 1 metaststic squamous cell carcinoma cases. With immunohistochemical staining with ABC method, a case of squamous cell carcinoma developed on lower lip was positive but another were all negative. This result means that p53 gene mutation on skin tumor may develope in squamous cell carcinoma developed on sun exposed area and this mutation on squamous cell carcinoma can develope other exonal site except exon 5 and 7.

제지폐수처리용 생물고분자응집제를 생산하는 Bacillus sp. K-111의 배양특성조사

권기석,손용호,최선택,정석관,송숙희,김동걸 7개 국립대학교 환경연구 논문집 공동발행 위원회 2002 환경연구논문집 Vol.2 No.1

Flocculant-producing microorganisms were screened from obtained strains in the laboratory using a pulp-wastewater treatment as the flocculating agent. K-111 strain that had high flocculating activity among them was selected and identified as Bacillus sp. K-111 16s rDNA sequencing. The favorable medium for the production of flocculant was glucose 1.5%, NH_4NO_3 0.2%, tryptone 0.01%, K_2HPO_4 0.08%, KH_2PO_4 0.06%, CaCO_3 0.03%, MgSO_4·7H_2O 0.005%, MnSO_4 0.005% in 1 liter of D.W. at initial pH 7.0. The optimum culture temperature and pH were 30℃ and pH 7.0, respectively. the flocculating activity was observed most highly after 36 to 48 hr of cultivation at the optimum conditions. the flocculating activity of produced biopolymer on optimum conditions was about 2.5-fold higher than that of screening medium.

Installation and Power Grid Demonstration of a 22.9 kV, 50 MVA, High Temperature Superconducting Cable for KEPCO

Song-Ho Sohn,Hyung-Suk Yang,Ji-Hyun Lim,Seung-Ryle Oh,Seong-Woo Yim,Su-Kil Lee,Hyun-Man Jang,Si-Dole Hwang IEEE 2012 IEEE transactions on applied superconductivity Vol.22 No.3

<P>Korea Electric Power Corporation (KEPCO) has a great interest on the application of HTS cable to its network to relieve power congestion and enhance the reliability of the power system. Down through the years from 2005 to 2010, the 22.9 kV, 50 MVA HTS cable has been demonstrated by field test, showing affirmative results. With the financial support of Ministry of Knowledge and Economy (MKE), the new project to install and operate the HTS cable in electrical network of Korea was launched in 2008. An HTS cable with the 22.9 kV, 50 MVA, and 410 m length was installed in the KECPO grid in the end of 2010. After the integration of the HTS cable system, the commissioning items of the DC withstand voltage test, DC critical current test, and heat loss measurements were conducted in accordance with the Korean industrial standard, and self-defined specifications. The HTS cable was energized on the 154 kV Icheon substation of KEPCO on August 19th, 2011. The details of the project description, onsite installation, and commissioning tests are presented in this paper.</P>

The Performance Evaluation of NSSS Control Systems for UCN 4

Sohn, Suk-Whun,Song, In-Ho,Sohn, Jong-Joo,Park, Jong-Ho,Seo, Jong-Tae Korean Nuclear Society 2001 Nuclear Engineering and Technology Vol.33 No.3

NSSS Control Systems automatically mitigate transient conditions and leads to a stable plant condition without operator actions when a transient occurs during normal power operation. In this paper, the function and performance of NSSS control systems were examined and evaluated by comparing the predicted results with the measured data for the selected events. Loss of a Main Feedwater Pump and Load Rejection to House Load Operation events were selected for the evaluation among the transient tests peformed during the Power Ascension Test (PAT) of UCN unit 4. The overall schematic control actions of NSSS control systems can be evaluated easily through the observation of these two typical events. The selected events were analyzed by the KISPAC computer code[l] which had been used in developing the control logic and determining the control setpoints during the plant design. Additionally, the performance of FWCS during low power operation was evaluated. The result of evaluation showed that the NSSS control systems were designed properly and the performance of the NSSS control systems was excellent and also the computer code had a good prediction capability.

Effect of Extremely Low Frequency Electromagnetic Fields (EMF) on Phospholipase Activity in the Cultured Cells

Ho Sun Song,Hee Rae Kim,Myoung Soo Ko,Jae Min Jeong,Yong Ho Kim,Myung Cheul Kim,Yeon Hee Hwang,Uy Dong Sohn,Yoon-Myoung Gimm,Sung Ho Myung,Sang Soo Sim 대한생리학회-대한약리학회 2010 The Korean Journal of Physiology & Pharmacology Vol.14 No.6

This study was conducted to investigate the effects of extremely low frequency electromagnetic fields (EMF) on signal pathway in plasma membrane of cultured cells (RAW 264.7 cells and RBL 2H3 cells), by measuring the activity of phospholipase A₂ (PLA₂), phospholipase C (PLC) and phospholipase D (PLD). The cells were exposed to the EMF (60 Hz, 0.1 or 1 mT) for 4 or 16 h. The basal and 0.5 ՌM melittin-induced arachidonic acid release was not affected by EMF in both cells. In cell-free PLA₂ assay, we failed to observe the change of cPLA₂ and sPLA₂ activity. Also both PLC and PLD activities did not show any change in the two cell lines exposed to EMF. This study suggests that the exposure condition of EMF (60 Hz, 0.1 or 1 mT) which is 2.4 fold higher than the limit of occupational exposure does not induce phospholipases-associated signal pathway in RAW 264.7 cells and RBL 2H3 cells.

Cardiac Amyloidosis with Progressive Heart Failure Managed by Heart Transplantation : A Case Report

Sohn, Hyung-Rae;Song, Bong-Gun;Kang, Min-Ho;Kim, Eun-Jin;Jeong, Seong-Yeon;Hong, Su-Min;Jung, Hyun-Gul;Choi, Suk-Koo 인제대학교 2011 仁濟醫學 Vol.32 No.-

아밀로이드의 심근 침윤은 심각한 예후를 초래할 수 있는 진행성 심근병증 뿐만 아니라 울혈성 심부전, 심장 판막 질환, 부정맥 등과 같은 다양한 심장질환을 일으킬 수 있다. 우리는 처음에 심근 아밀로이드증으로 내원하였으나 신드롬 X로 잘못 진단되었던 환자가 재발성 흉통 및 진행성 심부전으로 인해 심장 이식을 시행한 증례가 있어, 이를 보고하는 바이다.

Effect of Extremely Low Frequency Electromagnetic Fields (EMF) on Phospholipase Activity in the Cultured Cells

Song, Ho-Sun,Kim, Hee-Rae,Ko, Myoung-Soo,Jeong, Jae-Min,Kim, Yong-Ho,Kim, Myung-Cheul,Hwang, Yeon-Hee,Sohn, Uy-Dong,Gimm, Yoon-Myoung,Myung, Sung-Ho,Sim, Sang-Soo The Korean Society of Pharmacology 2010 The Korean Journal of Physiology & Pharmacology Vol.14 No.6

This study was conducted to investigate the effects of extremely low frequency electromagnetic fields (EMF) on signal pathway in plasma membrane of cultured cells (RAW 264.7 cells and RBL 2H3 cells), by measuring the activity of phospholipase $A_2$ ($PLA_2$), phospholipase C (PLC) and phospholipase D (PLD). The cells were exposed to the EMF (60 Hz, 0.1 or 1 mT) for 4 or 16 h. The basal and $0.5\;{\mu}M$ melittin-induced arachidonic acid release was not affected by EMF in both cells. In cell-free $PLA_2$ assay, we failed to observe tbe change of $cPLA_2$ and $sPLA_2$ activity. Also both PLC and PLD activities did not show any change in the two cell lines exposed to EMF. This study suggests that the exposure condition of EMF (60 Hz, 0.1 or 1 mT) which is 2.4 fold higher than the limit of occupational exposure does not induce phospholipases-associated signal pathway in RAW 264.7 cells and RBL 2H3 cells.