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박영진가 개성부기 장부의 분석과 특징: 제1기 거래를 중심으로
정기숙 ( Key-sook Jung ),노병탁 ( Byung T. Ro ),김영화 ( Young-hwa Kim ),임상종 ( Sang-jong Lim ) 한국회계학회 2023 회계저널 Vol.32 No.3
박영진가의 개성부기 장부는 24년 8개월간(1887. 8.15. ~1912. 4.15.)의 상거래 활동을 기록한 회계장부이며 일기장, 장책, 주회계 및 각인회계장부 등이 현존하고 있다. 이 장부는 박영진의 4대조부터 개성에서 사업을 경영한 개성상인의 장부라는 것이 확인되었다. 일기장의 기입원리는 복식부기의 기본원리인 거래의 이중성과 대차평균원리를 따르고 있다. 상거래 분개는 현금 중심으로 기입되어 있고, 분개 방식은 현대의 은행부기의 기입 방법과 유사하며, 일기장은 현금출납장의 기능을 가지고 있다. 자산과 비용의 증가는 입(入)을, 감소는 거(去)를 사용하고, 부채 및 자본과 수익의 증가도 입(入), 감소는 거(去)를 사용한다. 현대 복식부기에 비해 미흡한 점은 이자수익에 대한 회계처리이다. 대여시점에 이자수익을 미리 계산하지만 일기장에 기입하지 않고 장책에 미수이자, 즉 채권으로 기입하고 있다. 따라서 장책에 의해 시산을 하면 대차평균원리가 지켜지지 않는다. 이자수익에 대한 용어와 인식시점도 도중(또는 차인)과 여타 거래처와 다르다. 도중의 경우는 대거라는 용어를 사용하고, 여타 거래처는 채급이라는 용어를 사용한다. 미수이자에 대한 기입도 대거의 경우는 결산 시에 기입하고, 채급의 경우는 대여와 동시에 기입한다. 박영진가의 결산 시기는 매년 9월 15일이며 결산 시에 장부마감 절차를 취하지 않고 계속 기입하고 있다. 1916년에 발간된 현병주의 개성부기 책에 있는 예시에서는 결산기에 장부마감 절차가 있고, 장책의 경우 새 장부를 사용하지 않고 계속 기록할 때는 권점(○)을 표시하여 구분을 하고 있다는 점에서 차이가 있다. 그리고 질(계정)간에 대체거래가 있는 경우 일기장을 거치지 않고 장책에서만 이록과 이래라는 용어를 사용하여 이체된 기록임을 나타낸다. 요약하면 이자수익에 대한 회계처리와 결산마감 절차가 지켜지지 않는 것이 박영진가 장부의 단점이라고 할 수 있다. 그러나 박영진가의 개성부기장부는 앞에서 지적한 미비점을 제외하고는 개성부기, 즉 복식부기의 원리에 따라 정리되어 있다. It is well known that the ancestry of Park Young-jin's family was one of the Kaeseong merchants in the area of Goryeo (AD 918-1392) and the descendants of the family still keep an almost complete set of the original books of Kaeseong bookkeeping. Collectively, these books cover a vast volume of records on the business transactions of the family over a period of 24 years and eight months(AD 1887. 8.15. ~ 1912. 4.15.). They consist of Ilgee Jang, Jangchaek, Ju Hoegye, and Kagin Hoegye, among others. All these books are the genuine and original books of Kaeseong bookkeeping. The records in Ilgee Jang are prepared according to the double entry principle or, more generally, the duality of business transactions and the balancing feature of debits and credits. The journal entries are made largely in line with the cash basis of accounting and the principles of bank accounting today. As such, Ilgee Jang is more like a ledger for cash transactions. The increase (decrease) in assets and expenses is recorded and indicated by the letter 去(入). And the increase (decrease) in liabilities, equity, and revenues is recorded and indicated by the letter 入(去). One thing of particular interest, which may be a potential limitation of the Park family books, is that the entry to record interest revenue on loans is not made clear. That is, the interest revenue on loans is computed in advance as the loan is made yet the record thereof is not found in Ilgee Jang but found in Jangchaek later. Because of this, a period-end general trial balance, if prepared, does balance the debits and credits. Another ambiguity is that the entry of interest revenue is not made consistently between Dojung (or Chain) versus other business customers. In the case of the Dojung Hoegye, for example, the term Chaegeup is used to indicate the interest revenue on loans, while another term Daegeo is used in other cases. And In the case of Chaegeup, the entry of the interest revenue is recorded at the time when the loan is made. In the case of Daegeo, however, the interest revenue is recorded when the loan is paid off at the end of the accounting period. The accounting period of the Park Young-jin family business typically ends September 15 each year. However, the books are not closed at each period-end but still left open for the next period. This is somewhat confusing or contrasting to the book (1916) of Hyeon Byeoing-ju on Kaeseong bookkeeping. In his book, Hyeon shows how to close the books at year-end. For example, he shows that the Janchaek of each year is closed and a new Jangchaek is used for the next year. In cases where the same Jangchaek continues to be used in the next period, the individual accounts are marked with the symbol O called Kwonjeom. And if there is any transfer transaction between individual accounts, it is recorded only in Jangchaek, indicated by the word Eerok or Eerae. In summary, the recording of interest revenue on loans in books and the lack of the year-end closing procedures for books in general are the most notable limitation of the Park family books. Other than this, the Park family books are the most complete set of accounting books on Kaeseong bookkeeping in existence, prepared largely according to the double entry principle we use today.
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P087 : Adverse effects of oral cyclosporine in the treatment of various skin diseases
( Hyung Il Kwon ),( Eun Jin Kim ),( Hyun Woo Kim ),( Hyun Chul Park ),( Jeong Eun Kim ),( Joo Yeon Ko ),( Young Suck Ro ) 대한피부과학회 2013 대한피부과학회 학술발표대회집 Vol.65 No.2
Background: Cyclosporine (CS) has been used for various skin diseases including psoriasis and atopic dermatitis. However, dermatologists are reluctant to use CS in clinics because of the adverse effects. Objectives: To investigate the adverse effects of CS for dermatological uses. Methods: A retrospective study of 1,335 patients with CS treatment was performed. Results: 15.6% of patients showed adverse effects. Gastrointestinal (GI) symptoms were the most common adverse effect. Other adverse effects included hypercholesterolemia, hypertrichosis, headache, hypertension, hypertriglyceridemia in order of frequency. Hypercholesterolemia was more often in men, but GI symptoms and hypertrichosis in women. Hypercholesterolemia, hypertriglyceridemia and GI symptoms were more common in adults, but hypertrichosis in young. GI symptoms and headache occurred more often within three months of CS treatment, but hypertension, hypercholesterolemia and hypertriglyceridemia after three months. Hypertrichosis was more often in group with low initial dose. GI symptoms occurred more often with lower CS cumulative dose group and hypertension and hypertriglyceridemia in higher CS cumulative dose group. Conclusion: Comparing to previous studies, the frequency of adverse effects of CS was proven to be low. Therefore, in dermatologic field, we suggest that CS is relatively safe with periodic follow-up.
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P200 : Phototrichogram analysis of normal scalp hair characteristics with aging
( Jung Eun Kim ),( Joo Hyun Lee ),( Kwang Hyun Choi ),( Won Soo Lee ),( Gwang Seong Choi ),( Oh Sang Kwon ),( Moon Bum Kim ),( Chang Hun Huh ),( Chull Wan Ihm ),( Young Chul Kye ),( Byung In Ro9 ),( W 대한피부과학회 2013 대한피부과학회 학술발표대회집 Vol.65 No.2
Background: Phototrichogram analysis of normal scalp hair characteristics in Asian populations is not well characterized. Objectives: To investigate the normal hair characteristics of South Koreans using a phototrichogram. Methods: We enrolled 674 males and 683 females between the ages of 10 and 69. Hair density, thickness and the white hair percentage were measured via phototrichogram. Six scalp sites, including front, top, the peak between top and back, back, and the right and left sides were targeted. Results: The mean hair density, hair thickness, and the white hair percentage were not significantly different between genders at any scalp site. The mean hair density and thickness were significantly different according to scalp sites. Hair density declined with age, especially at the peak between top and back. Males and females showed different patterns of aging in hair density. Hair thickness changed little with age. But, mean hair thickness generally tended to increase until the 20s, reach a plateau between the 20s and 50s, and decrease after the 50s. The mean white hair percentages were 1.84 ± 4.24% in males and 1.66 ± 4.21% in females. The mean white hair percentages were significantly increased in subjects greater than 40 years of age. Conclusion: We described the normal characteristics and aging patterns of scalp hair in a Korean population.
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Ro, Young-Tae,Jang, Bo-Kwang,Shin, Chan Young,Park, Eui U,Kim, Chul Geun,Yang, Sung-Il BioMed Central 2010 JOURNAL OF BIOMEDICAL SCIENCE -BASEL- Vol.17 No.1
<P><B>Background</B></P><P>Akt regulates various cellular processes, including cell growth, survival, and metabolism. Recently, Akt's role in neurite outgrowth has also emerged. We thus aimed to identify neuronal function-related genes that are regulated by Akt.</P><P><B>Methods</B></P><P>We performed suppression subtractive hybridization on two previously established PC12 sublines, one of which overexpresses the wild-type (WT) form and the other, the dominant-negative (DN) form of Akt. These sublines respond differently to NGF's neuronal differentiation effect.</P><P><B>Results</B></P><P>A variety of genes was identified and could be classified into several functional groups, one of which was developmental processes. Two genes involved in neuronal differentiation and function were found in this group. v-Maf musculoaponeurotic fibrosarcoma oncogene homolog K (MafK) induces the neuronal differentiation of PC12 cells and immature telencephalon neurons, and synaptotagmin I (SytI) is essential for neurotransmitter release. Another gene, <I>syntenin-1 </I>(<I>Syn-1</I>) was also recognized in the same functional group into which <I>MafK </I>and <I>SytI </I>were classified. Syn-1 has been reported to promote the formation of membrane varicosities in neurons. Quantitative reverse transcription polymerase chain reaction analyses show that the transcript levels of these three genes were lower in PC12 (WT-Akt) cells than in parental PC12 and PC12 (DN-Akt) cells. Furthermore, treatment of PC12 (WT-Akt) cells with an Akt inhibitor resulted in the increase of the expression of these genes and the improvement of neurite outgrowth. These results indicate that dominant-negative or pharmacological inhibition of Akt increases the expression of <I>MafK</I>, <I>SytI</I>, and <I>Syn-1 </I>genes. Using lentiviral shRNA to knock down endogenous Syn-1 expression, we demonstrated that Syn-1 promotes an increase in the numbers of neurites and branches.</P><P><B>Conclusions</B></P><P>Taken together, these results indicate that Akt negatively regulates the expression of <I>MafK</I>, <I>SytI</I>, and <I>Syn-1 </I>genes that all participate in regulating neuronal integrity in some way or another.</P>
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( Young-min Ro ),( Jun-hee Moon ),( Kyeong Uk Kim ) 한국농업기계학회 2016 바이오시스템공학 Vol.41 No.2
Purpose: Many tractors have adopted the horizontal control system designed to maintain the three-point mounted implements in horizontal position when they are tilted sideways. The control system rotates the implement in the opposite direction to the inclination of rear axle of the tractor. However, the current control system was found to have poor performance in accuracy and response. A new control system was therefore developed to improve the performance. Methods: The new control system was designed to get the response of the implement to be started earlier by using the tilt information from the front axle of the tractor. By this approach, the rotation of the implement can be adjusted as required to make it horizontal at the expected time, even though the response is slow. The optimal values of the control parameters for the new system were determined by computer simulation and validated by a performance test conducted with an obstacle of 120 mm height on a flat concrete surface. The performance of the control system was evaluated by the root mean square error (RMSE) of the rotation angle of the implement with respect to the actual inclination of the rear axle. Results: The new control system reduced the RMSE of the current control system by 44.6% indicating a high performance improvement. The inclination of the front axle was easily obtained from a sensor mounted on the front axle of the tractor and used as input to the new control system. Conclusions: The method of getting the response of the implement to be started earlier by utilizing the inclination information of the front axle can be applied to improve the performance of the current control system at least cost.
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