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신성이,이범진,이태섭,허보욱,유승구 ( Sung I Shin,Beom Jin Lee,Tae Sub Lee,Bo Uk Heo,Seung Goo Ryu ) 한국약제학회 1996 Journal of Pharmaceutical Investigation Vol.26 No.3
The matrix tablet containing sodium alginate and CaHPO₄ can release drugs in a controlled fashion from hydrogel with gelling and swelling due to their interaction as water penetrates the matrices of the tablet. The purpose of this study was to evaluate release characteristics of the matrix tablet varying the amount of sodium alginate, CaHPO₄ and other excipients such as chitosan, hydroxypropyl methylcellulose (HPMC) and Eudragit^ⓡ RS100 in the simulated gastric and intestinal fluid. The practically soluble ibuprofen was used as a model drug. The release profiles of matrix tablet in the gastric fluid as a function of sodium alginate/CaHPO₄ ratio was not pronounced because of low solubility of drug and stability of alginate matrices. However, release rate of drug from the matrix tablet in the intestinal fluid was largely changed when sodium alginate/CaHPO₄ ratio was increased, suggesting that the ratio of sodium alginate/CaHPO₄ was an important factor to control the gelling and swelling of the matrix tablet. The incorporation of other excipients into the matrix tablet also influenced the release rate of drug. The chitosan and HPMC decreased the release rate of drug. No release of drug was occurred when Eudragit^ⓡ RS100 was added into the tablet. The retarded release of matrix tablet when excipients were added resulted from the hindrance of swelling and gelling of the matrix tablet containing sodium alginate and CaHPO₄. The hardness and bulk density of the matrix tablet was not correlated with release rate of drug in the study. From these findings, the ratio of sodium alginate and CaHPO₄ in the matrix tablet in addition to incorporation of excipients could be very important to control the release rate of drug in dosage form design.
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신성식,양해면 한국경영교육학회 2008 한국경영교육학회 학술발표대회논문집 Vol.2008 No.6
본 연구에서는 글로벌화 및 자본시장 개방의 가속화에 따라 국내외 기업의 회계정보 투명성 향상에 대한 요구와 국외 상장기업의 재무제표 이중 작성에 따른 부담이 가중되는 가운데 국제회계기준의 필요성이 대두되었고 이에 따라 회계투명성에 대한 신뢰도 제고와 기업들의 이중 재무제표 작성에 따른 부담을 해소하기 위한 일환으로 K-GAPP에서 K-IFRS을 도입 단계별로 적용하도록 함에 따라 K-GAPP과 K-IFRS의 차이 및 영향을 분석하였다. 분석결과 첫째 공시체계에서는 개별재무제표 중심에서 연결재무제표 중심으로 변경됨으로서 사업보고서, 분반기 보고서 등 모든 공시서류를 연결 회사 전체에 대한 연결재무제표 기준으로 작성 공시하여야 한다. 둘째 자산 부채 평가 방법에서는 역사적 원가에서 공정가치로 평가를 원칙으로 변경됨으로서 투자부동산, 보험부채, 퇴직금부채, 유형자산 등을 공정가치로 평가를 원칙으로 한다. 셋째 상환우선주의 경우 상법에 따라 자본으로 분류되었지만 실질에 따라 부채로 분류됨으로서 현재보다 부채비율이 상승할 가능성이 높다. 넷째 연결종속회사의 범위도 지분율 30%초과 대주주에서 지분율 50% 초과로 변경됨으로서 연결재무제표 적용 대상이 감소할 것이다. 다섯째 영업권 및 부의 영업권 처리도 상각이나 일정기간에 걸쳐 이익 환입에서 비상각이나 즉시 이익으로 처리로 변경됨으로서 공정가치 평가가 의무화되고, 환입제도가 폐지됨에 따라 이익이 증가할 가능성이 높다.변경된 회계기준의 적용이 국내 기업의 글로벌 시장에서 회계정보의 투명성을 향상시키고 신뢰도를 제고시킬 수 있도록 회계전문가 교육 및 회계 관련 솔루션 업체에 대한 적극적인 지원이 필요하다고 볼 수 있다.
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상분리법을 이용한 이중막 장용성 오메프라졸 마이크로캅셀의 제조 및 평가
신성인,전인구 同德女子大學校 1995 同大論叢 Vol.25 No.1
To overcome the acid-instability, discoloration and poor dissolution properties of omeprazole (OMZ), which is used in the treatment of acute and chronic peptic and duodenal ulcers as a proton pump inhibitor, effects of β-cyclodextrin (β-CyD) on the solubility and stability of OMZ in aqueous buffered solution was investigated and it was found that β-CyD had a favorable effect. Therefore solid dispersion system of OMZ with β-CyD and sodium hydroxide (12:1 molar ratio) was prepared by solvent evaporation and first encapsulated with Eudragit RL as a primer coat and/or further with Eudragit L as an enteric coat at various core to wall ratios using phase separation method by non-solvent addition. All the primary Eudragit RL microcapsules of OMZ-β-CyD solid dispersion at 1 : 0.3, 1 : 0.5 and 1 : 1 w/w core to wall ratios was small and uniform. From the scanning electron microscopic observation, it was found that the surface of Eudragit RL microcapsules was tight and smooth. All the Eudragit RS microcapsules containing OMZ-β-CyD solid dispersion as well as OMZ-β-CyD solid dispersion itself did not show any discoloration at the accelerated storage condition of 40℃ and 76% RH for 2 weeks, but OMZ alone discolored markedly. Dissolution rate of OMZ from OMZ-β-CyD solid dispersion was by far faster than that of OMZ alone. However, dissolution of OMZ from Eudragit RL microcapsules was markedly retarded with increasing the core to wall ratio from 1 : 0.3 to 1 : 1 w/w. It is interesting to note that dissolution rates of OMZ from OMZ-β-CyD solid dispersion and its Eudragit RL microcapsules of 1 : 0.3 core to wall ratio were comparable and faster than that of OMZ alone. Although dual-walled Eudragit L microcapsules (1 : 1 core to wall ratio) containing Eudragit RL microcapsules (1 : 0.5 core to wall ratio) as a core was a little rough in surface morphology, they provided a considerable acid-resistance (65.7%) staying intact after 1hr-rotation at pH 1.2 and a controlled release.
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