굴곡성 후두경을 사용한 기관내 삽관시 보조기구를 사용한 3례

김문철,권정순,우성,조강희 인제대학교 1994 仁濟醫學 Vol.15 No.3

일상적인 직접 후두경 방법으로 기관내 삽관이 어려운 환자를 대상으로 굴곡성 후두경을 사용한 기관내 삽관시 보조기구로 Berman씨 기도 유지기, Williams씨 기도 유지기와 endoscopic port mask를 이용하여 환자에게 상처를 주지 않고 용이하게 기관내 삽관을 시행하였다. Difficult tracheal intubation is a frequent challenge that every anesthesiologist has been and will continue to be faced wish. A variety of techniques for managing difficult tracheal intubation has been introduced, the most recent and most effective one being the use of flexible fiberoptic endoscopes. Different techniques have been described and a number of pieces of ancillary equipment have been developed to fascilitate fiberoptic tracheal incubation. Airway incubators are used to secure an open oropharyngeal space, to assist with the passage of the endotracheal tube into the trachea, and to prevent the patient from the biting the endoscope.

이익의 질의 개념에 관한 연구

김문철,최관 한국회계학회 1999 회계저널 Vol.8 No.1

비정질 합금 극박판의 두께 및 표면결함에 미치는 PFC 변수의 영향

김문철,문성환,오규환,나형용,이기선,송용설 대한금속재료학회(대한금속학회) 1996 대한금속·재료학회지 Vol.34 No.10

Co_(68)Fe₄Cr₄B_(11)Si_(13) amorphous ribbon was fabricated by PFC(Planar Flow Casting) process. The effect of PFC parameters on the thickness and surface defects of amorphous ribbon was examined. The thickness of amorphous ribbon is proportional to the square root of melt ejection pressure and nozzle to roll distance, gap, but inversely proportional to the wheel speed and melt temperature. Gap is closely related with the increase of internal pressure in melt puddle. Surface defects of amorphous ribbon are classified into droplet, oxide film, air pocket and wave pattern. These surface defects result from entrapped air in puddle, poor wettability between liquid metal and cooling wheel, and instability of melt puddle. The increase of ejection pressure or decrease of gap size reduced surface defects, because increase of puddle internal pressure makes melt puddle more stable. Decreasing of gap size was the most effective method to reduce thickness and improve surface quality of amorphous ribbon.

제주한우의 사양관리와 번식상황이 격년분만에 미치는 영향 2 . 제주한우의 사사기간 중 사료급여상황 및 우체중변화에 관한 조사연구

김문철,김중계,김승찬 ( Monn chul Kim,Jung Key Kim,Seung chan Kim ) 한국축산학회 1985 한국축산학회지 Vol.27 No.4

To investigate the effect of giving different feeds, during the winter, 412 Cheju native and cross bred cows and heifers housed in villages were studied. 1. Results showed no appreciable difference amongst the 5 villages feeding different foods during the winter period. Percentage of farms feeding various brans, over 1㎏ per day, was 4.8%; a small quantity (0.5㎏) of various brans was fed daily to 46.6% and those feeding only natural hay, 48.6% 2. The number of villages feeding various braes is increasing and those feeding hay decreasing. Cattle weights decreased by 20-30㎏ monthly per head during the winter feeding period (Jan: Apr.) but by May increased in the range of 10-20㎏ per head with arrival of the new grass. 3. Comparison of monthly body weight changes of Cheju native cows and cross breds, Brahman cross breds showed the least body weight changes during winter while native and Santa cross bred cows the weight changes were considerable.

공정가치 회계가 은행업의 감사보수와 감사시간에 미치는 영향

김문철,황문호,임정수,안성희 한국회계학회 2018 회계저널 Vol.27 No.6

This study analyzes the relation between the proportions of fair-valued assets held by Korean banks and audit fees(hours). We develop audit fee model for banking industry by modifying Fields audit fee model to reflect the Korean institutional features. Using 14 sample banks for the years 2007-2016, we find the following results. First, both audit fees and audit hours are higher for banks having more total assets, higher proportion of securities held in total assets, higher percentage of commission income in total operating revenues, lower liquidity ratio, and higher foreign investor ownership. Contrary to expectations, however, as the portion of commercial loans in gross loans and the proportion of non-performing loans in gross loans increase, audit fees(hours) get lower. Second, we find that there was a significant positive association between the portion of total assets that are fair-value measured and audit fees(hours). Finally, the positive association is stronger when using level 1 inputs than the association of using level 2 or level 3 inputs, which is contrary to our expectations. Our study makes an important contribution in that it is the first study to analyze the audit fees(hours) models for banking industry in Korea. In addition, our study provides empirical evidence on the effects of input levels on the association between the proportion of fair-valued assets and audit fees(hours). 본 연구는 은행업의 공정가치측정 금융자산과 감사보수(시간)와의 관련성에 대해 분석한다. 이를 위해, 먼저 Fields et al.(2004)을 참조하여 우리나라 은행업에 적용할 수있는 감사보수(시간)결정모형을 추정하고, 이를 활용하여 공정가치측정 금융자산과 감사보수(시간)의 관련성 그리고 공정가치측정 금융자산의 수준별 투입변수 분류와 감사보수(시간)의 관련성을 검증한다. 우리나라 14개 시중은행의 2007년부터 2016년까지 공시된 자료를 이용한 주요 분석결과는 다음과 같다. 첫째, 은행업의 감사보수(시간)모형을 추정한 결과 우리나라 은행업에서는총자산이 많을수록, 총자산에서 유가증권이 차지하는 비중이 클수록, 영업수익에서 수수료수익이 차지하는 비중이 클수록, 유동성비율이 낮을수록, 외국인지분율이 클수록 감사보수와 감사시간이 증가하는 것으로 나타났다. 하지만 총자산에서 기업대출이 차지하는 비중과총여신 중 고정이하여신이 차지하는 비중은 예상과 달리 당해 비중이 커질수록 감사보수(시간)가 낮아지는 것으로 나타났다. 둘째, 은행의 공정가치측정 금융자산비중과 감사보수(시간)간에는 유의한 양(+)의 관련성이 나타났다. 이는 공정가치측정 금융자산의 비중이클수록 감사투입시간과 감사보수가 증가하는 것으로 해석된다. 마지막으로, 공정가치 서열체계에 따른 수준별 투입변수의 영향은 예상과 달리 수준1 투입변수가 수준2 또는 수준3 투입변수보다 감사보수를 증가시키는 효과가 큰 것으로 나타났다. 다만 수준별 감사시간은차이가 없는 것으로 나타나, 우리나라의 은행업 감사실무에서는 수준1 투입변수로 측정하는 공정가치자산에 감사보수 프리미엄이 존재하는 것으로 이해된다. 본 연구는 우리나라에서 처음으로 은행업에 대한 감사보수(시간)모형을 분석하고 있으며, 더불어 공정가치측정 금융자산 및 이들의 수준별 투입변수가 감사보수(시간)에 미치는 영향을 살펴보고 있다는 점에서 차별적 의의가 있다. 앞으로 공정가치 측정에 대한 회계자료가 다양하게 공시되고 공정가치 회계에 대한 기준서의 발전에 따라 본 연구의 결과를 토대로 금융업에 대한 공정가치 평가와 감사보수(시간)의 관련성에 대한 더욱 깊은 연구가 이루어질 것으로 기대한다.

제주지역 양돈장에서 생산된 액비의 비교성분 및 오염도 평가

김문철,송상택,황경준 한국동물자원과학회 2004 한국축산학회지 Vol.46 No.3

[수필] 뚝섬별곡 2

김문철 고시계사 2022 考試界 Vol.67 No.4

제주 화산회토 목초지에서 질소 및 가리 시용 효과 : Ⅰ. Orchardgrass의 건물수량 및 무기물(N,P,L,Ca,Mg 및 Na) 함량

김문철 濟州大學校 農科大學 動物科學硏究所 1995 動物科學論叢 Vol.10 No.1

The experiment was carried out to determine the dry matter yield and the mineral contents of orchardgrass (Dactylis glomerata L.) grown in volcanic pasture treated with 5 different lebels of nitrogen and 2 different levels of potassium (5x2 split plot design). The dry matter yields were significantly increased with nitrogen application up to 200 kg/ha(p<0.05). but no effect was found with potassium(K) application. With increasing levels of nitrogen application, the concentrations of nitrogen(N) and sodium(Na) of orchardgrass were Iinearly increased but, phosphous(P) concentration was decreased(p<0.01). Significant differences were found in N, P, K, Mg and Na concentrations of orchardgrass between nitrogen application levels. and also in K, Ca, Mg, and Na concentrations between K application levels. There were significant seasonal variations in all elements determined (N, P, K, Ca, Mg and Na) (p<0.01). Comparison of seasonal variations of mineral contents between 0 and 200 kg K/ha showed that concen-trations of P, Mg, Ca and Na were higher with no K application than 200 kg/ha but the concenrration of K was higher with 200 kg K application than with no K application. The concentrations of K and P in May and June were higher than those in July and August. and the concentrations of K, Ca, and Mg uere higher in May and August than those in June and July. The concentration of Na was increased by June and was decreased thereafter. Results of this study indicate that at least 200 kp N/ha is needed to maximize the dry matter yields of orchardgrass grown in volcanic ash soil. The application of K 200 kg/ha did not improve the dry matter yields and appeared to be deleterious to the mineral nutrition of orchardgrass. especially, Mg. Ca and Na. as com-pared with no K application.

제주혼파초지에서 하고기 예취시기와 질소시비수준에 따른 목초생산의 계절적 변화

김문철,김영휘,조남기,이수일,이승협 濟州大學校 農科大學 動物科學硏究所 1993 動物科學論叢 Vol.8 No.1

To study management practices suitable for the least production loss of temperate pasture under summer stress. two different cutting dates (late June and mid July) under summer stress and five different nitrogen treatment application levels (0. 100. 200. 300 and 400 kg/ha) were tried during the trial period between Oct. of 1986 and Oct. of 1989. The late June cutting showed a statistically significant increase of dry matter yield of pasture in comparison with the mid-July cutting( P<0.05). Nitrogen application also gave significant increase in dry matter yield. Botanical composition at the 4th cuttings in 1988 and 1989 was dominated by weeds to the level of 50%. Application of nitro-gen at 200 kgs per ha was found to be the best with production of grasses at 70%. legumes at 10% and weeds at 20% in botanical composition comparison of pastures at the 4th cutting time the last year. showing a great decrease of weeds. K contents of pasture in June cuttings showed to be more than them in July cutting. and N and Na contents increased with increases of the nitrogen application level. It was concluded that treatment with June cutting and nitrogen application of 200kg per ha was a way to keep temperate pasture from summer stress in the Cheju area.

돼지 사육밀도가 증체 및 도체특성에 미치는 영향

김문철,김규일,양영훈,김충남,김훈,Kim M.C.,Kim K.I.,Yang Y.H.,Kim C.N.,Kim H. 한국축산환경학회 2006 축산시설환경학회지 Vol.12 No.2

우리나라의 비육돈 성장단계별 돈사의 소요면적이 제주환경에서 적합성 여부를 검토하기 위해 시험이 성장 3단계별로 수행되었고 우리나라에서 추천된 육성돈 돈사의 바닥소요면적 $0.56m^2$을 중간 수준으로 하며 저 및 고밀도 3수준 4반복 난괴법으로 처리하여 일일증체량 및 육질 등을 조사 분석하였다. 성장단계 1(체중 $43{\sim}65kg$ 범위)에서 중 밀도 구(돈사바닥 소요 면적, $0.56m^2/pig$)의 일일증체량은 저나 고 밀도 구 보다 유의적 증가를 보였다(P<0.05). 그러나 성장단계 2(체중$65{\sim}91kg$ 범위)와 3(체중 $91{\sim}105kg$ 범위)에서는 일일 증체량이 처리간 뚜렷한 차이를 보이지 않았다. 마지막 도살시 도체중이나 등 지방 두께는 저밀도구가 중이나 고밀도구 보다 높았다. 최종 육질 등급도 저밀도구에서 높은 추세였다. 결론적으로 볼 때 육성초기(체중 $43{\sim}65kg$ 범위)에는 중간 사육밀도가 다른 두 처리 보다 높은 일당증체량을 보였으나 그 이후는 처리간 사육밀도 차이를 얻지 못 했다. Studies were carried out using growing to finishing pigs to investigate adequate floor space ($m^2/pig$) in Jeju environment. A randomized block design was used to compare the effect of pig performance on 3 stocking rates (low $0.56 m^2/pig$, medium 0.70 and high 0.90). Liveweight gain and feed intake were measured over a 4 week(Growth stage 1 and Growth stage 2) period or a 3 week(Growth stage 3) period. In growth stage 1 (43 to 65 kg body weight ; BW), daily weight gain was significantly higher in the medium stocking rate than in low or high (P<0.05). However, no significant difference in daily weight gain was found among treatments in growth stage 2(65 to 91 kg) or 3 (91 to 105 kg). Dressing percentage, back fat thickness and carcass grade were also not different (P>0.05). In conclusion, daily weight gain of pigs reared in medium density appeared to be higher than in the other groups during the early growing period which is $0.70m^2/pig$ and similar to that recommended by National Livestock Research Institute, RDA.