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배남규(Bae, Nam Kyu),최영문(Choi, Young-Moon) 한국국제회계학회 2020 국제회계연구 Vol.0 No.94
[연구목적] 최근까지 국내 조선업은 중소형 조선소의 도산과 수주 감소로 인해 지역경제에 큰 위험이 되고 있다. 그러나 우리나라의 선행연구는 특정 업종에 도산이나 경영문제에 대한 연구가 부족하다. 이에 본 연구는 국가와 지역경제에 밀접한 연관점이 있는 조선업종에 집중하여 기업 생존과 유지를 위해 어떤 재무지표를 집중 관리해야 하는지에 대한 연구에 집중하고자한다. [연구방법] 본 연구는 표본업체를 국내외에 직접 수주활동을 하는 조선소에 한정하고 이들 기업의 재무자료를 이용하여 생존기업과 도산기업의 재무적 차이점을 통해 기업의 도산원인을 검증하였다. [연구결과] 분석결과 조사기업의 공통적인 특징으로 2005년을 기준으로 조선경기의 호황기에 유사규모의 경쟁업체들의 급격한 증가와 중국의 부상으로 인한 주력 선박의 저가수주와 그 결과 발생한 영업이익 하락 및 동일 업체수의 증가로 인한 원자재와 부품가격 상승, 시설확장과 금융위기 여파에 의한 기업 자금 유동성 악화가 중소조선소의 도산의 주요 요인으로 확인할 수 있다. [연구의 시사점] 무리한 시설투자와 금융상품 투자의 실패의 위험성은 짧은 기간 기업을 도산시키는 원인이 되므로 그 것을 수행하기 전 철저한 조사가 선행되어야 한다는 것을 알 수 있다. [Purpose] Until recently, the domestic shipbuilding industry poses a great risk to the local economy due to the bankruptcy of small and medium-sized shipyards and decreased orders. However, prior research in Korea lacks research on bankruptcy or management problems in specific industries. Therefore, this study focuses on the shipbuilding industry and focuses on research on which financial indicators should be managed in order to survive and maintain a company. [Methodology] This study limited sample companies to shipyards that directly receive orders at home and abroad, and verified the causes of bankruptcy through the financial differences between surviving companies and bankrupt companies using the financial data of these companies. [Findings] As a result of the analysis, as of 2005, during the booming shipbuilding industry, competitors of similar size rapidly increased, and competition with Chinese shipbuilders led to low-cost orders from flagship ships. Reduced operating profit. In addition, rising prices of raw materials and parts due to the increase of the same company, facility expansion due to the aftermath of the financial crisis, and deterioration of corporate capital liquidity can be identified as major factors behind the bankruptcy of small and medium-sized shipyards. [Implications] It can be seen that the risk of excessive facility investment and failure to invest in financial products causes the company to go bankrupt for a short period of time, so a thorough investigation should be preceded before carrying out such a case.
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배남규,문석재,임동윤,권오성 대한본초학회 1997 大韓本草學會誌 Vol.12 No.2
The present study was attempted to investigate the cardiovascular effects of Cheonmagudeumg-Eum (CMGDE), which is known to be one of chinese medical prescriptions used in treatment of hypertension, in the anesthetized rats and to clarify the mechanism of its pharmacological action, making use of its water extract. 1. CMGDE (5-45 ㎎/㎏), given into a femoral vein of the rat, produced a dose-dependent hypotensive and bradycardic responses while even much larger doses of it (10-90 ㎎/㎏), given into the rectum, did induced negligible hypotensive responses. 2. CMGDE-induced depressor responses were inhibited greatly by pretreatment with phentolamine (an adrenergic α-receptor antagonist), but not by pretreatment with atropine (an antimuscarinic agent) and chlorisondamine (an autonomic ganglionic blocker). 3. Pressor responses evoked by intravenous norepinephrine were attenuated significantly by pretreatment of CMGDE-infusion with a rate of 45㎎/㎏/20min. 4. In the rat aortic strips, phenylephrine (an adrenergic α1-receptor agonist) and high potassium (a membrane depolarizing agent) caused potent contractile responses, respectively. However, in the presence of CMGDE (2㎎/㎖), the contractile responses of phenylephrine (10-5M) and high potassium (5.6×10 exp (-2)M) were markedly inhibited. Taken together, these experimental results suggest strongly that Cheonmagudeung-Eum may cause the hypotensive responses in the anesthetized normotensive rat, indicating that this cardiovascular effects of CMGDE is likely due to the blockade of adrenergic α-receptors without cholinergic effects.
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문구,문석재,원진희,김태균,배남규,이종덕,임미양 대한동의병리학회 2001 동의생리병리학회지 Vol.15 No.5
The Solanum Iyratum Thunb. (Solanaceae) has been used against allergic disease for generations, and it still occupies an important place in traditional oriental medicine. In this study, the author investigated the effect of an aqueous extract of Solanum Iyratum on immediate-type hypersensitivity by anal administration. Anal administration of Solanum Iyratum showed a marked inhibition rate in systemic hypersensitivity with a dose of 0.1, 1 g/kg 1 hr before intraperitoneal injection of compound 48/80. Anal administration of Solanum Iyratum significantly reduced plasma histamine contents induced by compound 48/80. Anal administration of Solarium Iyratum (0.1 g/kg) also inhibited to 61.2%(P〈0.01) local allergic reaction activated by anti-dinitrophenyl (DNP) lgE significantly. In addition, Solanum Iyratum dose-dependency inhibited the histamine release from the peritoneal mast cells by compound 48/80 or anti-DNP IgE, When Solanum Iyratum was added, the level of cAMP in peritoneal mast cells transiently and significantly increased compared with that of basal cells. These results provide evidence that anal therapy of Solanum Iyratum may be beneficial in the treatment of systemic and local immediate-type hypersensitivity by inhibition of histamine release from mast cells in vivo and in vitro.
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