생명보험회사의 경영효율화에 관한 소고 : 신설 K생명보험회사를 중심으로 Case in k Life Insurance Company

손성호,김건우 대구산업정보대학 1994 논문집 Vol.8 No.-

There have remarkably appeared more serious problems in profits and safety of the newly established life insurance company according to the recent change in domestic and foreign finance environment. The purpose of this study, therefor, is to suggest the following methods for effective managing the life insurance company. First, the reduction of working expenses can be accomplished by choosing a proportional allowance system of canvassers and operating branch agencies of the life insurance company on the basic of 3.3 indoor-service employees for its each agency. Second, it is required to mainly sell the middle or long-term security products so as to achieve the solvency. Third, more intensive study must be promoted on such advanced investment technologies as portfolio selection, capital assets pricing model(CAPM) and Argitrage pricing Model(APM). fininally it is not only necessay to make its underwriting more stable but also to train and educate its specialized personnel by means of both improved business of insurance contract department and strict contract selection.

아시클로버 - 아시알로페투인 접합체의 간 포획 및 안정성

손성호,허근,이영대,오두만,용철순 ( Sung Ho Son,Keun Huh,Young Dae Lee,Doo Man Oh,Chul Soon Yong ) 한국약제학회 1997 Journal of Pharmaceutical Investigation Vol.27 No.1

N/A For the purpose of improving the chemotherapeutic index of acyclovir(ACV), it was conjugated with asialofetuin(AF), which has been reported to enter into hepatocytes. When [H³] acyclovir in itself or its conjugate were administered to rats, the latter was taken up more selectively by the liver than any other tissues. The stability of ACVMP-AF conjugate in phosphate buffer (pH 5.0) and rat liver homogenate showed a pseudo-first order profile. ACVMP-AF, however, was relatively stable in pH7.4 phosphate buffer and rat plasma. The conjugate was added to the isolated rat hepatocyte and cellular uptake was monitored by scintillation counting for up to 6 hours at 37℃. Hepatocytes incubated with the conjugate exhibited radioactivities significantly enhanced over control levels dose-dependently, i.e., a 3-40 fold increase in radioactivities was observed over controls at the conjugate concentrations of 0.1-10 ㎍/㎖. The AUQ in the liver, kidney, spleen. intestine and lung was higher in treatment with ACVMP-AF than that in treatment with ACV. In treatment with ACVMP-AF, the weighted-average overall drug targeting efficiency(Te) for the liver was higher than in treatment with ACV(57.00 vs 13.31%), and the weighted-average tissue exposure(Re) was 5.03 for the liver. These results indicated that ACVMP-AF conjugate was rapidly taken up by hepatocytes and could be an efficient and selective hepatic targeting system.

物價變動會計 導入方案에 관한 硏究

李潤元,崔德圭,孫聖鎬 東亞大學校 1982 東亞論叢 Vol.19 No.1

The objective of financial reporting is assumed to provide informations regarding a firm's transactions and resources, which should be relevent to the making of economic decisiona by many persons or organizations inside and outside of the enterprise. The information of accounting should be useful in decision making but conventional historical cost acounting couldn't be relevant to this objective in current inflation period. The conventional historical cost accounting would be agreed on the assumption of a stable monetary value. There are some of problems in regarding the conventional accounting. First, historical cost accounting couldn't measure and communicate current values of corporate's assets and income. Second, the measurement of income is not relevant to information's users and rational in theoretical structure. Price-level changing has modified the meaning of income measured in terms of historical amounts. The income measured in terms of historical cost is consist of current operating income and earning by price level changing but it can't measure and communicate them separately. It is very difficult to maintain physical capital because the period income determined by matching historical cost and current revenue causes unadequate income tax and dividend. Now we are in the environment of changing prices. The conventional accounting couldn't provide the relevant information to the persons and organization inside and outside of the business no more than. In December 1974, the Financial Accounting Standards Board released on Exposure Draft which would have required supplementary financial statements prepared by a comprehensive restatement in terms of general purchasing power. In 1976. the Securities and Exchange Commission issued Accounting Series Release No. 190 requiring supplemental disclosure of the replacement cost of fixed assets and inventories for large corporations. In the United kingdom a government-sponsored committee (Sandilands Committee) on inflation accounting proposed that the historical cost accountng system should be scrapped and that current value accounting (primarily current replacement cost in practice) should be substituted. In 1980, FASB proposed supplementary statement that contains restating financial statement based on historical cost by general price-level and disclosing information of current replacement cost about the inventories and fixed assets. As you know, there are two kinds of inflation acounting models; general price-level accounting and replacement cost accounting. The latter is more relevant and reasonable than the former in accounting theory and the usefulness of informations. Replacement cost accounting has two major advantages in the presentation of significant financial information. First, the statement of financial position, under historical cost accounting, loses its economic significance when large price movements have rendered historical valuations virtually meaningless. But replacement cost valuation, however, does reflect the effect of changing price. Thus, replacement cost accounting generates a meaningful position statement. Second, because operating incomes are clearly separated from holding gains in replacement cost accounting system, it discloses more relevant information than the convention historical cost income statemennt. The efficiency of operations can be evaluated through referring to current operation income, and the effects of price changes are clearly identified as realizable cost savings which were either realized during the year or remain unrealized at the end of year. The flow of revenues, costs and cost savings in replacement cost accountings are as following: ?? I suggest that replacement cost accounting should be adopted urgently in Korea that has suffered serious inflation. In order to adopt inflation accounting in Korea, the followings should be set forth beforehead. First, Korean Acounting Association, the organization of accounting professors, or Korean Institute of Certified Public Accountant should suggest a public opinion about inflaion accounting. Second, accountants of firms should be reeducated of inflation accounting by accounting professors. Third, computers must come into wide use in almost of corporations to resolve the enormous operations of accounting. Forth, the policies of income tax and dividend must be changed. The base of income tax or dividend must not be corporation income (realized income) but current operating income.

소나무의 기내 대량 증식

손성호,문흥규,윤양,이석구 수문출판사 1993 숲과 문화 총서 Vol.1 No.-

생명윤리 및 안전에 관한 법률안 소고

손성호 한국가톨릭신학학회 2003 가톨릭신학 Vol.0 No.3

무서운 魅力을 가진 人物들 - 세익스피어의 四大悲劇을 읽고

손성호 경기대학교국어국문학회 1967 京大文學 Vol.2 No.-

減價償却費 計算을 위한 프로그래밍 實際

孫聖鎬 東亞大學校 經營問題硏究所 1982 經營論叢 Vol.5 No.-

중소기업의 정보화 수준과 재무성과

손성호,김종득 한국정보시스템학회 1996 情報시스템硏究 Vol.5 No.-

창의력을 신장시키는 외국어 교육 : 독일어의 예를 중심으로 Am Beispiel des Deutchen

손성호,박혜옥 경북대학교 사범대학부속 중등교육연구소 2003 중등교육연구 Vol.51 No.2

definiert 'Kreativita¨t' folgendermassen: "Kreativita¨t ist scho¨pferische Kraft, mit der Anregungen innerhalb kurzer Zeit durch originelle Ideen in unkonventionelle Lo¨sungen umgesetzt werden." Im Informations-zeitalter spielt die Kreativita¨t besonders im Bildungsbereich eine immer gro¨ßere Rolle. Aber es la¨ßt sich fragen, ob ein kreativita¨tsfo¨rdernder DaF-Unterricht mit Anfa¨ngern, die gerade 'Guten Tag' und 'Auf Wiedersehen' gelernt haben, u¨berhaupt mo¨glich ist. In dieser Arbeit geht es um ein Projekt, das wir in einer koreanischen Schule durchgefu¨hrt haben. Die Schu¨ler hatten gerade Anredeformen gelernt und fingen mit der Lektion 2 'Wie heißt das auf Deutsch?' an. Zuerst haben wir das koreanische Lehrwerk gru¨ndlich untersucht, und es hat sich ergeben, dass man mit diesem Lehrwerk kreatives Lernen kaum realisieren kann. Es gibt weder die Freiheit zu individuellem Denken, noch ist entdeckendes Lernen mo¨glich. Hier fehlen einfach didaktische und methodische Konzepte. Deswegen haben wir das Lehrwerk ganz neu strukturiert und ein Quiz sowie kreatives Schreiben und Malen, was alles die Kreativita¨t der Schu¨ler wecken kann, in den Unterricht eingefu¨hrt. Das fand bei den Schu¨lern eine gute Resonanz. Diese Erfahrung zeigt, dass kreativita¨tsfo¨rdernder DaF-Untericht auf allen Lernstufen mo¨glich ist. Es wa¨re die ku¨nftige Aufgabe der koreanischen Deutschlehrer, Lehrwerke und Materialien zu entwickeln, die die Kreativita¨t der Schu¨ler fo¨rdern ko¨nnen.

삼척공장 직투입 선적 Line 개선

손성호,이영환,윤갑용,신동희 한국시멘트협회 2002 시멘트 심포지움 Vol.29 No.-