갈등조정을 위한 원가배분: 폐수처리비 배분사례

박해근,안봉근 한국회계학회 1996 회계저널 Vol.5 No.2

Catecholamine이 개구리 皮膚에서의 Na 移動에 미치는 影響

朴海根 충남대학교 의과대학 지역사회의학연구소 1977 충남의대잡지 Vol.4 No.1

To study the effects of catecholamine on Na transport, the abdominal skins of frog(Rana Nigromaculata Chosenica Okada) were taken and the set-up of isolated frog skin preparations was described by Ussing and Zerahn(1951) was utilized. Changes of potential difference(PD) across the frog skin and short circuit current(SCC) by catecholamine (epinephrine and norepinephrine) were observed. In addition, to elucidate the mechanism of catecholamine action 4 adrenergic blockades such as MJ-1999, dichloroisopr3terenol(DCI), ergotarnine and dibenamine, reserpine and the medium modified in anionic composition (Na_2SO_4-Ringer solution) were used. The results may be summarized as follows: 1, The addition of epinephrine or norepinephrine to the inside medium, resulted in an increase of SCC during the first 5 minutes and thereafter it decreased through the whole experiment while PD was consistently reduced. 2. At a concentration of 4 ㎍/ml the action of epinephrine and norepinephrine was greatest, SCC being increased by 176.6% and 139.0% respectively as compared to the control values. 3. In reserpinized frog SCC response to epinephrine was augmented. 4. In Cl- free medium such as Na_2SO_4-Ringer solution, SCC was reduced and PD was slightly increased, whereas epinphrine actions were the same as in NaCI-Ringer. 5. Beta adrenergic blockades prevented an initial increase in SCC by catecholamine. An increase in PD was completely blocked by MJ-1999. 6. A later reduction of SCC by catecholamine was partially inhibited by alpha adrenergic blockades and PD reduction by catecholamine was completely blocked by dibenamine.

창간사

박해근 한국관리회계학회 2001 관리회계연구 Vol.1 No.1

「世界的 水準의 제조활동을 위한 회계시스템」(I)

朴海根 啓明大學校 産業經營硏究所 1991 經營經濟 Vol.24 No.1

수종의 한약제가 장관운동 및 흡수에 미치는 영향

박해근,김광진,안승운,장석종 충남대학교 의과대학 지역사회의학연구소 1979 충남의대잡지 Vol.6 No.1

The effects of water and alcohol extracts of Aconiti Turber, Arceae Semen, Cocculi Lignam, Myristicae Semen, Sartellariae Radix, and Tiglii Semen on the motility and glucose absorption rates were investigated in the isolated small intestinal strips of rabbit. In addition to the action of extract on the intestinal motility, the effect of water extract of Arceae Semen on the contractility of uterine muscle strips in rabbit and frog skeletal muscle and heart rate and blood pressure changes after intravenous injection of Arceae Semen extract were also studied. Motility was recorded on a Physiograph (Narco Biosystem, Four A.) with force transducer by means of Magnus methods in Lock's solution and blood pressure was recorded by direct method. The results are summarized as follows; 1. The motility of isolated uterine and small intestinal muscle strips were increased by treated with extract of Arceae Semen. These effects were blocked by pretreatment of atropine but not by hexamethonium. 2. Blood pressure and heart rate were significantly decreased after intravenous administration of water extract of Arceae Semen and acetylcholine. These effects were also blocked by premedication of atropine bat not hexamethonium. 3. The contractility of frog skeletal muscle could not observed by water extract of Arceae Semen. In the above results, it was suggested that water extract of Arceae Semen may be parasympathomimetic drug which act on the muscarinic recepter. 4. The extract of Aconiti Tuber could riot effect on the intestinal motility of rabbit. 5. The motility of intestinal muscle strips were decreased by treated with extracts of myristicae Semen and Sartellariae Radix. These effects were not blocked by atropine, inderal and regitine, and these were not effected on the acetylcholine. It was suggested that these extracts were not related to the action of autonomic nervous system. 6. The motility of small intestine was increased by treated with extracts of Cocculi Lignam and Tiglii Semen. These effects were not blocked by atropine, hexamethonium, regitine and inderal. 7. All of the extracts used this study were not effects on the intestinal glucose absorption.

製造企業의 成果測定시스템과 管理會計책임자의 役割

朴海根 啓明大學校 産業經營硏究所 1992 經營經濟 Vol.25 No.2

不正確한 제품원가계산시스템:그 문제점과 改善의 방향

朴海根 啓明大學校 産業經營硏究所 1993 經營經濟 Vol.26 No.1

韓國人의 末梢神經 傳導速度에 關한 硏究

朴海根,張石鍾 충남대학교 의과대학 지역사회의학연구소 1975 충남의대잡지 Vol.2 No.2

The purpose of this investigation was to measure the peripheral nerve conduction velocities in a limited number of Korean subjects of various ages and then compare with the data obtained in other countries. The 26 male and 24 female subjects were randomly selected and divided three groups whose ages ranged from 14 to 50 years. Subjects were carefully positioned so that were comfortable with supine position and studies were done at room temperature with no attempt at specific temperature control other than to keep the subjects sympathetic output minimzed by psychologic encouragement. After the skin temperature was measured in each case over the forearm and lower leg using the telethermometer (Yellow Springs Inc.), motor nerve conduction velocity of the median, ulner, peroneal, tibial nerves and sensry neve conduction velocity of median, ulner and radial nerves were measured using Deca electromyography(Model 2-B, Teca Corporation). In addition, in order to establish the correlation between the temperature and motor nerve conduction velocity, frog sciatic nerve conduction velocity was measured in various body temperature at 5C interval from 10C to 35C. The results are summerized as follows: 1. Motor nerve conduction velocities of median and ulnar nerves in the male twenties were 62.9±0.8 and 60.2±1.0 m/sec. respectively and there was no significant differences between ages or sexes. 2. Sensory nerve conduction velocities of median, ulnar and radial nerves in the male twenties were 66.1±0.6, 61.4±0.4 and 64.2±1.9m/sec. and median nerve sensory conduction velocity was sinificantly higher (p<0.001) than that of the motor nerve in all age groups except female teenager. 3. Motor nerve conduction velocities of the peroneal and tibial nerve in the male twenties were 48.7±1.9 and 48.8±1.2m/sec, respectively and both of these value were significantly lower(p<0.001) than that of the median and u1nar nerves. 4. Distal latency of sensory nerve in upper extremity was significantly lower(p<0.001) than that of the motor nerve. 5. Conduction velocity of the frog sciatic nerve found to be 51.3±2.2m/sec at 25C. It was determined that nerve conduction velocity decreased at a rate of 1.91m/sec for each 1-degree centigrade drop in body temperature. From the above results, the motor and sensory nerve conduction velocities and distal latenices were comparable with reported data, may be used for the stadards of normal adult Koreans.

地方政府 會計制度의 韓ㆍ美間 比較硏究

朴海根 啓明大學校 産業經營硏究所 1996 經營經濟 Vol.29 No.2

A full-scale implementation of Korean local autonomy system has made the elected mayors energetically expand their scope of activities to improve their cities and to revitalize the local economy. Thus larger amount of budgets are set up for carrying out various and complex municipal government activities. In this situation municipal governments' yearly statement of accounts cannot satisfy the informational demands of the citizens and other interested parties. The yearly statement provides only the information that helps the interested parties compare the actual financial results with the legally adopted budgets to see if the municipal government officials properly tarried out their stewardship responsibilities, that is, to see if they observed the laws, regulations, and procedures related to their financial activities. The yearly statement does not include a comprehensive information on how efficiently and effectively the officials carried out their financial activities and financed the cash needed for the activities. This study compared the accounting and financial reporting of the city of Daegu, Korea with that of the city of Austin, the United States of America. Austin was selected for this study because the city has a quite good system of accounting and financial reporting and was believed to provide an insight for improving the accounting and financial reporting system of our country's local governments, especially municipal governments. Since the full comparison is a voluminous task this study limited the scope of the comparison to general fund and general accounting. Compared with the American local government accounting system, our country's local government accounting system has much to be developed. The most urgent task is to develop a systematic set of government accounting standards, eliminating the current accounting practices that are relied on too much laws and regulations. Our system requires a minimum number of books that are recorded under a single-entry system only to keep track of the governments' budget implementation. A double-entry bookkeeping system should be adopted to fairly present the governments' financial activities and their financial situations and also to prevent recording errors.

社會發展과 企業의 附加價値會計

朴海根 啓明大學校 産業經營硏究所 1994 經營經濟 Vol.27 No.1