재무정보의 유용성 추세에 관한 사례연구

이장순(Jang-Soon Lee),문태형(Tae-Hyoung Mun) 한국무역연구원 2022 무역연구 Vol.18 No.6

Purpose – This study compares the financial statements of major Korean and US companies in order to solve the limitations of drawing conclusions only through inferences through statistical analysis without drawing conclusions from previous studies by Mun Tae-hyoung and Lee Jang-soon (2018). Design/Methodology/Approach – For companies listed on the Korean stock market, in order to confirm the correlation between net income, net asset value, and the market capitalization of financial statements, first, the growth rate of the Korean KOSPI and the US DJGI was compared, and then similar indicators of representative companies are compared. Findings – As a result of comparison, the profitability of similar companies in the US was higher than that of Korean companies, and it was possible to verify that this was caused by the fact that US companies had higher profitability than Korean companies in previous studies. However, in the comparison of total capital and tangible and intangible assets, some obtained the same results as the inferences of previous studies, but some showed results that did not match such inferences. Research Implications – Lev & Gu (2016), in their book “The End of Accounting and the Path Forward for Investors and Managers”, suggest that intangible assets, the most important assets in modern companies, are not shown in financial statements as one of the reasons for the end of accounting. This study confirms the claim that it is not. To this end, it is thought that the meaning of this study can be given by examining the differences in the accounting methods between Korea and the United States.

관동맥질환에서 저밀도 지단백 입자 크기의 분포

임효영,김인숙,승기배,강동헌,전두수,장기육,박준철,이수영,홍순조,최규보 대한순환기학회 1998 Korean Circulation Journal Vol.28 No.8

웹페이지 레이아웃 개발 방법론으로서의 "웹-모듈러(Web-modulor)" 연구

이주희,장순석 동덕여자대학교 디자인 연구소 2001 디자인포럼21 Vol.4 No.-

본 논문은 황금비례를 활용한 웹 디자인 레이아웃의 사례 연구에 기반하여, 사용자의 사회적·문화적 배경을 초월한 형태적 만족감을 제고하기 위한 "웹-모듈러(Web-Modulor)"라는 새로운 개념의 웹페이지 레이아웃 개발 방법론을 제안한다. 사례연구에 있어서는 형태에 관한 심미적 지향성에 있어 인류보편의 규칙이 통용된다는 것을 입증하고 있는 황금비례에 대한 적용 사례들을 살펴본다. 본 논문에서 채택한 사례는 다국적 기업의 웹사이트 개발에 참여한 경험이 많은 세계 최대규모의 웹 에이전시 2개사의 웹사이트이다. 이러한 선행 사례 분석을 통해, 본 연구자는 황금비례의 원칙을 적용하여 웹사이트의 레이아웃을 효과적으로 디자인 할 수 있게 하는 수열인 "웹-모듈러"를 개발하고, 이를 적용해서 디자인 시안을 작성해 보았다. 본 연구결과로써 연구자가 개발, 제안하는 "웹-모듈러"의 개념은 웹사이트 개발의 경제성과 효율성을 증대 시키는 방법으로 응용될 수 있을 것이다. This article suggests a method based on the new concept of "Web-Modulor", analysing the previous cases of the layouts in web-design which apply the rule of golden proportion. This is to improve users` satisfaction of cognition of the forms, regardless of the users` geographic, social, and cultural backgrounds. First of all, this research is based on case studies of the web-sites of two gigantic web-agencies, which have made a number of web-sites of various global enterprises, as examples for analysis to verify the idea of the rule of golden proportion. This research also applies what is explored in the analysis of the previous cases to a plan for a web-site design. The researcher suggests the concept of 'Web-Modeler' which is the geometrical progression to help the layout of web-sites to be designed effectively. Eventually, this research implies that the new concept of 'Web-Modeler' can be applied as a method to improve the efficiency in development of web-sites.

다발성 연조직 종괴를 동반한 급성 림프구성 백혈병의 증례 보고

장정용,허경회,이원진,허민석,이삼선,최순철 대한구강악안면방사선학회 2005 Imaging Science in Dentistry Vol.35 No.2

A 15-year-old patient, who had been diagnosed and treated as Burkitt cell type acute lymphoblastic leukemia (ALLL3) already, visited our department. He complained of gingival enlargement and loosening teeth 1 month ago. The clinical examination revealed anterior open bite, gingival enlargement, and nontender swelling particularly in molar regions of both jaws. Deep periodontal pockets and severe mobility was shown on most of the teeth. The panoramic radiographs showed severe bone destruction and extrusion of the molars. The contrast enhanced CT showed multiple enhanced mass and bone marrow obliteration in both jaws. Chemotherapy was done and the swelling was subsided at 1 month later. In conclusion, radiologic findings of leukemia with soft tissue mass, known as chloroma or granulocytic sarcoma, mimic those of lymphoma, so blood test may be needed for the final diagnosis.

무도수련자의 인구통계적 특성에 따른 사회적 태도 및 무도수련동기의 차이에 관한 연구

이병익,전형상,장순용 龍仁大學校 武道硏究所 2004 武道硏究所誌 Vol.14 No.2

This study is designed to determine the differences in the Perception of Martial-art Trainees between Social Attitudes and Training Motives in Accordance with their Demographic Features. With this in mind, the researcher worked with a total of 874 university students who had ever trained martial art, compared the differences in the perception of each factor by demographic features and shed light on the causal structure of martial-art trainees' social attitudes, training motives. The following are the findings. First, the survey shows that there was a significant difference in socialization attitudes, social-regulatory attitudes, social-integrative attitudes and social affective attitudes by sex. In terms of all factors, the male subjects turned out to be higher than the female subjects. But there was no significant difference in all the factors by religion. There was a significant difference in socialization attitudes, social-regulatory attitudes, and social-integrative attitudes, etc. by major location of growth. Second, the survey on the motives of training shows that there was a significant difference only in self-development by sex and that there was no significant difference in hobby, health-mindfulness and sociality mindfulness. There was a significant Difference in case of sociality-mindfulness by religion, but there was no significant difference in case of hobby, self-development and health-mindfulness. The survey on the analysis of major locations of growth reveals that there was a significant Difference in self-development and that there was no significant Difference in hobby, health-mindfulness, and sociality-mindfulness.

뇌하수체 종양 제거술 시행 후 뒤늦게 발생한 횡문근 융해증과 동반된 중추성 열

장제혁,최규남,김일환,노은지,김윤정,유충헌,고정해,박봉수,김태균,권민정,이순희,박정현 인제대학교 2008 仁濟醫學 Vol.29 No.-

Body temperature is controlled by thermoregulatory center of the hypothalamus. We report a case of 24 years old man with central fever. He was subjected to a partial excision of pituitary tumor compressing optic chiasm four years ago. He has received hormonal therapy for panhypothyroidism after removal of pituitary tumor. And He received gamma knife operation for partially contrast-enhancing masses in suprasellar and both hypothalamic areas that is probably postoperatively remnant or recurrent tumor of pituitary adenoma. One year after gamma knife operation, he presented with a febrile syndrome of unknown origin including rhabdomyolysis. All usual investigations proved negative. We diagnosed him as central fever with rhabdomyolysis. He received medical ICU care with cooling bed, ice pack. And his symptom improved. Postoperative hyperthermia may result following resection of the pituitary tumor. When central fever is suspected taking note of past history, a quick recognition of course of fever can help reduce the using of unnecessary antibiotics and hospital stay.

심인성 색전 요인이 없는 뇌경색 환자에서 경식도 심초음파와 Acoustic Quantification을 이용한 대동맥 탄성의 평가

이종민,윤호중,임효영,박지원,김휘열,전희경,문건웅,정욱성,채장성,김재형,최규보,홍순조 대한순환기학회 2000 Korean Circulation Journal Vol.30 No.8

일할 수밖에 없는 여성노인의 다중차별 경험에 관한 연구

정순둘,장명선,이은진,송보가,김재민 이화여자대학교 젠더법학연구소 2021 이화젠더법학 Vol.13 No.2

본 연구는 노동시장에서 일할 수밖에 없는 여성노인의 다중차별 경험을 파악하여 이들의 노동권을 보호하고 차별을 해소하기 위한 방안을 마련하는데 목적이 있다. 이를 위해 노인집중 고용 업종에 종사하는 60세 이상 여성노인 14명을 대상으로 심층면접조사를 진행하였다. 본 연구 결과, 일할 수밖에 없는 여성노인들은 노동시장의 입직 단계에서부터 성별, 연령, 건강의 다중차별에 의한 상시적인 고용불안과 사회안전망에서의 배제를 경험하였다. 또한 일하는 조직의 불평등 지배체제 특성으로 일상화된 고용불안, 열악한 노동조건과 복지제도의 미비, 노인친화적이지 않은 노동 강도와 근무 제공, 노인 노동 평가 절하에 따른 조직 위계 문화와 관행, 과도한 노동 제공의 요구와 성희롱의 일상화, 조직 내에서 이해를 대변하는 데 어려움을 경험하는 것으로 나타났다. 본 연구 결과를 바탕으로 일할 수밖에 없는 여성노인의 다중차별을 해소하기 위한 법과 제도의 개선, 사회안전망 강화, 여성노인 노동자 이해대변단체 조직화 지원을 제언하였다. This study aims to (i) identify the experience of multiple discrimination among older women, who have no choice but to work in the labor market; (ii) protect their labor rights; and (iii) resolve discrimination. To conduct this study, we performed an in-depth interview survey with 14 older women aged 60 or older who are engaged in the elderly intensive employment sector. Under the result of this study, older women, who have no choice but to work, have experienced constant employment insecurity and exclusion from the social safety net due to multiple discrimination in gender, age, and health from the employment stage in the labor market. In addition, because of inequality organizations, they have experienced as follows: employment insecurity that became common, poor labor conditions and inadequate welfare systems, unfriendly labor intensity and provision of work, organizational hierarchical culture and practices due to devaluation of elderly labor, demand for excessive labor provision and sexual harassment routinely, and difficulties in representing understanding within the organization. Based on the results of this study, therefore, this study provides suggestions to resolve the multiple discrimination of older women, who have no choice but to work, including but no limited to, improve laws and systems, strengthen the social safety net, and organize support for the organization of interest groups for older women workers.

Clozapine 투여후 발생한 급성 간염

장순주,이호택,백주희,이상연 대한신경정신의학회 1999 신경정신의학 Vol.38 No.1

Clozapine 투여 후에 급성 간염이 발생했던 두 명의 환자에 대한 증례로, 두 명 모두 이전에 약물에 이한 간염이 발생한 과거력이 있었던 환자로서 무증사의 급성 간염이 발생한 후에 보존적 치료 후에 호전 되었다. 간염이 발생한 후에 간효소수치에 대해 정기적으로 검사를 하면서, 사용하고 있던 clozapine의 용량을 낮춘 후 간장제를 투여함으로써 간효소수치는 정상화되었다. Clozapine과 비교하면 clozapine은 간세포의 cytochrome P450에 영향을 미치는 것으로 생각되고 있고 chlorpromazine은 간내 담즙저류에 영향을 미치는 것으로 생각된다. 과거 약물에 의한 간염을 경험한 환자는 clozapine에 의해 유도된 감염에 보다 취약성을 보일 가능성이 있으며, 이런 관점에서 이전의 간 기능 이상을 경험했거나 물질 사용 장애 등의 병발이 있을 경우 정기적인 간기능 평가가 임상적으로 중요할 것으로 판단된다. The authors report two cases of clzapine-induced acute hepatitis. Two patients developed asymptomatic hepatitis and got better with conservative care. We decreased the dosage of clozapine and added hepatic protections, resulting in normalized laboratory findings. The authors also reviewed side effects of clozapine in this report. We reviewed the suggested mechanism of either clozapine or chlorpromazine-induced hepatitis. clozapine influences the liver cell via cytochrome P 450 and chlorpromazine does so via mild cholestasis. There may be a possibility that a patient who has experienced drug-induced hepatitis is vulnerable to clozapine-induced acute hepatitis. In this respect, those who have experienced drug-induced hepatitis must be observed more closely.

외상후 발작의 위험인자에 대한 조사

이재학,배학근,윤석만,도재원,이경석,윤일규,최순관,변박장 순천향의학연구소 2001 Journal of Soonchunhyang Medical Science Vol.7 No.1

Risk Factors for Posttraumatic Seizure The authors evaluate the risk factors for posttraumatic seizures. this prospective study was performed in a series of 470 head injured patient from January 1996 to Decomber 1998. The patients who were dead within 1 week of injury or children from 3 years old and under were excluded. There were 358 male and 112 female with a mean age of 35.2±22.8 years (range, 4-88 years). The results were as follows : 1). Of the 470 patients, pasttraumatic seizure occurred in 48 patients(10.2%): early seizure in 28(6%) and late seizure in 20 patients(4.2%). 2). The clinical risk factors for posttraumatic seizure were poor consciousness at admission, presence of brainstem herniation signs, poor GCS score, and posttraumatic amnesia more than 24 hours after trauma(p<0.001). 3). The radiological risk factors for posttraumatic seizure were subdural hematoma(p<0.001), intracerebral hematoma (p<0.02), mutiple intracranial CT lesions(p<0.001), or delayed lesions on follow-up CT scans(p<0.001). the incidence of seizure increased according to the severity of diffuse brain lesion(p<0.001), and the seizure rate in mass lesion was higher than that in diffuse lesion(p<0.001). 5). Hypoxia and coagulopathy had a statistically significant influence on posttraumatic seizure(p<0.05). Hypoxia had a infuence on occurrence of late seizure(p<0.05). 6). The incidence of posttraumatic seizure signiticantly increased in surgical group compared with coservative group(p<0.001) and significantly increased in patient who underwent decompressive craniectomy compared with those who underwent craniotomy(p<0.001) 7). Preventive administration of antiepileptic drugs decreased the incidence of early seizure, but did not affect on the reduction of late seizure. 8). Multivariate logistic regression analysis showed the subdural hematoma, GCS score, delayed lesion, and intracerebral hematoma in order of importance for seizure risk. in conclusion, the risk factors affecting on the occurrence of seizure were clinical status at admission, CT lesions, and severity of diffuse brain inJury. Considering that hypoxia affected on the late seizure, it is necessary to detect and treat it immediately after trauma. In addition, the patients who underwent decompressive craniectomy should be carefully followed to evaluate the risk of late seizure. Even though preventive administration of antiepileptic drugs had a tendency to decrease the incidence of early seizure, it is unclear whether administration of antiepileptic drugs can reduce the incidence of posttraumatic seizures. Prospective study will be needed in the selected patients.