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벤처기업의 연구개발비와 기업가치에 관한 실증연구 : 첨단산업과 비첨단산업의 비교 compare high-technology firms to low-technology firms
권학중,이현철 한국세무회계학회 2004 세무회계연구 Vol.15 No.-
본 연구는 기업이 지속적인 성장을 하기 위해서 연구개발 투자나 또는 설비투자를 대폭 증진시켜 나가고 있는 시점에서 각 기업의 연구개발비가 당해 기업의 수익력을 예측할 수 있는 주요한 요인이 될 수 있는 지와 또한 벤처기업의 산업군별로 연구개발투자가 기업가치에 어떠한 영향을 미치는지를 말아보았다. 본 연구의 목적을 달성하기 위해 분석대상 표본기업은 코스닥 증권시장에 상장된 12월 말 결산법인으로서 2001년부터 2003년 회계기간 동안 연구개발비에 대한 재무제표자료를 공시한 기업으로 하였으며, 분석검증기간은 2001-2003년(3개년도)로 하였다. 본 연구의 연구결과는 첫째, 벤처기업에 있어서 첨단산업과 비첨단산업간에는 연구개발비율에 있어서 차이가 존재하며 둘째, 연구개발비율은 기업가치에 직접적인 영향을 미치지 않는 것으로 나타났다. 셋째, 선행연구의 경우에 있어서 일반기업의 경우에는 연구개발비의 투자가 당해연도 보다는 차기연도에 더 영향을 미치는 것으로 나타났으나 본 연구의 결과는 당해연도에 더 많은 영향을 미치는 것으로 나타났다. 본 연구를 통하여 기업의 연구개발투자에 있어서 자산화 처리되는 개발비와 비용화 처리되는 경상연구개발비로 나누어 이들이 기업가치에 미치는 영향에 대한연구도 의미가 있을 것으로 생각된다.
후추(Piper nigrum) 열매의 Alkaloids
박일권,이학주,이상길,신상철,박지두,최돈하,안용준 한국목재공학회 2003 목재공학 Vol.31 No.5
후추 열매의 MeOH추출물로부터 silica gel 및 preparative HPLC 칼럼 크로마토그라피를 이용하여 5종의 알카로이드 화합물을 단리하였으며, NMR, MS 등의 기기분석 결과, N-isobutyl amide alkaloids인 pellitorin (Ⅰ)를 비롯하여, quineensine (Ⅱ), pipercide (Ⅲ), retrofractamide A (Ⅳ)과 piperidine alkaloid인 Pipeline (Ⅴ)으로 각각 동정하였다. Five amide alkaloids were isolated from the fruits of Piper nigrum. The structures were determined as : pellitorin(Ⅰ), quineensine(Ⅱ), pipercide(Ⅲ), retrofractamide A(Ⅳ), and piperine(Ⅴ) respectively on the baiss of spectrosopic data.
배재학,김영권,남철기,신필순 울산대학교 2000 공학연구논문집 Vol.31 No.1
기업의 지적자산을 직접적인 경영 대상으로 보는 새로운 인식이, 최근 지식경영이라는 이름으로 확산되고 있다. 이에 본 논문에서는, 실제 중소기업에서 지식관리와 재사용에 활용할 정보시스템의 설계 및 구축을 시도하였다. 구체적으로는, 지식관리 시스템 개발시 고려해야 할 사항, 개발방향 설정, 그리고 개발 방법론 등을 검토하였다. 이를 토대로 지식관리 시스템의 원형을 구현하였다. There is growing recognition by the name of knowlege management that tintellectual assets are the management objects that should be directly managed. In this paper, we try to design and implement an information system for knowledge management and reuse in small-to-medium-sized enterprises. In doing this, we study initial considerations, development directions ans methodology for knowledge management systems. Based on the study, a prototype of the knowledge management system is constructed and described here.
Kwon, Hae-Young,Kim, Kyoung-Su,Park, Se-Yeon,Lee, Dug-Keun,Yang, Chul-Hak Korean Society for Biochemistry and Molecular Biol 2001 Journal of biochemistry and molecular biology Vol.34 No.1
The Fos-Jun heterodimers are part of the regulatory network of gene expression and nuclear proteins encoded by proto-oncogenes. The activation of Fos-Jun is important in the transmission of the tumor-promoting signal from the extracellular environment to the nuclear transcription mechanism. To search for the inhibitors of the Fos-Jun DNA complex formation, several natural products were screened and water-soluble paeoniflorin reduced the binding activity of the Fos-Jun heterodimer. This active compound was purified by silica gel column chromatography and HPLC. The electrophoresis mobility shift assay and reverse-phase HPLC test showed that paeoniflorin reduced the AP-l function. The cytotoxic effect of paeoniflorin was observed in HL-60. These results indicate that paeoniflorin blocks the Fos-Jun heterodimer-binding site of the AP-l DNA and it also has cytotoxic effects on human leukemia cell lines.
GDSL lipase-like 1 regulates systemic resistance associated with ethylene signaling in Arabidopsis
Kwon, Sun Jae,Jin, Hak Chul,Lee, Soohyun,Nam, Myung Hee,Chung, Joo Hee,Kwon, Soon Il,Ryu, Choong-Min,Park, Ohkmae K. Blackwell Publishing Ltd 2009 The Plant journal Vol.58 No.2
<P>Summary</P><P>Systemic resistance is induced by necrotizing pathogenic microbes and non-pathogenic rhizobacteria and confers protection against a broad range of pathogens. Here we show that Arabidopsis GDSL LIPASE-LIKE 1 (GLIP1) plays an important role in plant immunity, eliciting both local and systemic resistance in plants. GLIP1 functions independently of salicylic acid but requires ethylene signaling. Enhancement of <I>GLIP1</I> expression in plants increases resistance to pathogens including <I>Alternaria brassicicola</I>, <I>Erwinia carotovora</I> and <I>Pseudomonas syringae</I>, and limits their growth at the infection site. Furthermore, local treatment with GLIP1 proteins is sufficient for the activation of systemic resistance, inducing both resistance gene expression and pathogen resistance in systemic leaves. The <I>PDF1.2</I>-inducing activity accumulates in petiole exudates in a GLIP1-dependent manner and is fractionated in the size range of less than 10 kDa as determined by size exclusion chromatography. Our results demonstrate that GLIP1-elicited systemic resistance is dependent on ethylene signaling and provide evidence that GLIP1 may mediate the production of a systemic signaling molecule(s).</P>
Chul Joong Kim,Yea Ji Lee,Ki Hyun Kim,Jae Hak Lee,Kyung Cheol Kwon,Seon Kang Choi,Chang Yeon Yu,Ji Hye Yoo,Jae Geun Lee 한국약용작물학회 2017 한국약용작물학술대회 발표집 Vol.2017 No.05
Background : Korean mountain ginseng (Panax ginseng C.A. Meyer) are difficult to industrially apply because of its scarcity and high cost. Advances in plant biotechnology have made it possible to produce mountain ginseng on a large scale using adventitious root cultures in bio-reactors. This study was conducted to develop a cosmetic emulsion using ginsenoside and physiological activity - enhanced raw materials by fermentation process. Methods and Results : Wild ginseng adventitious roots were fermented with Pediococcus pentosaceus HLJG 0702 (KACC 81017BP). ginsenoside contents was analysed by using HPLC. Antioxidant activity was measured by DPPH and ABTS radical scavenging activity and whitening effect was measured by tyrosinase inhibitory activity. After microfluidizer processing was performed to prepare emulsions with homogenized particles, particle size and distribution were measured through a transmission electron microscop e(TEM). Particle stability compares pH, viscosity, light and zeta potential. When fermented with Pediococcus pentosaceus HLJG 0702, the highest change rates of Rg3, Rk1 and Rg5 were shown and the antioxidant activity was increased. The whitening effect was 73.2 ± 0.9% when treated at 100 ㎍/㎖, 1.5 times higher than the control. The optimum particle size and distribution were shown to be 418.0 ± 14.9 ㎚ for 6 times treatment with 0 - 10 times microfluidizer treatment. Stability was about 3% in pH, viscosity and light test. the zeta potential was found to be homogeneous at –33.33 mV. Conclusion : Pediococcus pentosaceus HLJG 0702 Fermented Wild ginseng adventitious roots were found to have effective ingredients and improved physiological activity. We have also developed emulsions that exhibit optimal particle size and distribution
Molecular Screening for Fragile X Syndrome in Mentally Handicapped Children in Korea
Kwon, Soon Hak,Lee, Kun Soo,Hyun, Myung Chul,Song, Kyung Eun,Kim, Jin Kyung 경북대학교 병원 2003 경북대학교병원의학연구소논문집 Vol.7 No.1
Fragile X syndrome is one of the most common forms of inhented mental retardation and is caused by the expansion of the CGG trinucleotide repeats in the FMR-1 gene. This study was aimed to facilitate the molecular screening of fragile X syndrome in Korean children with mental retardation of unknown etiology. The subjects were tested by Expand Long Template PCR system in the presence of 7-deaza-dGTP, and then by Southern blot analysis. The PCR method provided rapid and reliable results for the identification of fragile X negative and positive patients. One hundred one mentally retarded children(78 males and 23 females) were screened by PCR-positive case was confirmed by the CGG repeat expansion on Southern blot analysis with a positive cytogenetic result. In conclusion, Expand Long Template PCR may be used as the first screening test for detecting the fragile X syndrome.
A Characterization Study of Fermented Wild Ginseng Cell Culture Roots powder
Chul Joong Kim(김철중),Yea Ji Lee(이예지),Nam Jun Kim(김남준),Ki Hyun Kim(김기현),Jae Hak Lee(이재학),Kyung Cheol Kwon(권경철),Jae Geun Lee(이재근),Jung Dae Lim(임정대),Seon Kang Choi(최선강),Ji Hye Yoo(유지혜),Chang Yeon Yu(유창연) 한국약용작물학회 2016 한국약용작물학회 학술대회논문집 Vol.2016 No.1