회계의 손익측정에 관한 이론적 고찰

조승하 고려대학교 경영대학 1972 경영논총 Vol.17 No.1

The purposes of this paper are to review theoretically the concept of income and the measurement process, and thereby to clarify the conceptual framework of the accounting measurement of the business income. Since the major problems and controversies in accounting measurement of income arise due to the lack of uniformity in income concept, the discussion starts with the definition of the basic concept of income. Income, as is used and understood in economics, is generally defined as the portion of net asset of an entity at the end of a given period over that at the beginning of the same period. Income is the most important factor that direct the economic activities in the society. Providing the society with information about business income, among others, which can be used as a useful basis for economic decision-making, therefore, justifies the existence of accounting as a useful social function. An accounting measure of income is a quantified representation of the income which is observed in an economic entity. Since the service of accounting function is judged by the usefulness of the reported figures for their users' decision-making, the understanding of measurement and communication process, as well as of the income concept, is essential to improve the utility of accounting function. Measuring income is basically a process of agregation of various events which affect the net asset of an entity into a number subject to arithmetic operation. Through the number, accounting provides the users of the accounting reports with useful information for their effective decision-making. Since the accounting measure of income is an aggregated surrogate, some facts about the not asset situation which are of meaningful value may necessarily be lost, in the process of measurement and communication. The definition of the informational needs of the interesting parties of the entity which accounting is supposed to serve must therefore precede the accounting measurement for accounting to serve their economic activities effectively. Two different elements are included in the business income; the one is, the activity. gain which is the result of the business activities, and the other is valuation gain 'which is the difference in valuation of the same asset items which make up the net asset, at the two different point of time. Traditional accounting assumes that the business income can be earned only through business transactions, and tends to ignore the valuation gain in its measurement of income. But accounting practice, in general, fails to segregate the valuation gain from its income measures and thus the figures it provides are usually distorted representation of the fact which it intends to disclose and often confuses the users of the accounting reports. The change through time and the difference among individuals or groups of the valuation system for various asset items, which cause the confusion in accounting income measures is, in fact, one of the most serious problems the current accounting faces. The identification and clear definition of the valuation systems together with the patterns of the decision-making of those major interesting parties of the business enterprises is urgently required to improve the usefulnese of the accounting measurement of income in this dynamic society.

Shewanella putrefaciens 에 의한 5가 바나듐의 환원성 침전과 바나듐 레독스 흐름전지 적용 가능성

조승하,김지인,한협조,정호영,박인수,이종운 한국자원공학회 2021 한국자원공학회지 Vol.58 No.1

Vanadate reduction by a bacterium, Shewanella putrefaciens, was experimentally investigated under aerobic and anaerobic conditions. Lactate was supplied as an electron donor. Unlike the abiotic control sample, the color of the samples inoculated with S. putrefaciens changed from yellow to deep green under both conditions over time, which indicated that V(V) became microbially reduced. Precipitates formed in the microbial samples and results of the XRD analysis showed that this was a V(IV)-bearing mineral. The concentrations of total dissolved V in microbial samples decreased over time, which suggested that S. putrefaciens reduced soluble V(V), followed by the precipitation of insoluble V(IV) solids. The results imply that microbial reduction of V(V) may be economically applied to the production of V(IV) electrolytes which demand a high cost for the operation of vanadium redox flow batteries. 박테리아인 Shewanella putrefaciens에 의한 V(V) 환원을 호기성 및 혐기성 조건에서 실험을 통하여 연구하였다. 전자공여체로는 젖산염을 공급하였다. 비생물학적 비교시료와 달리 S. putrefaciens 를 접종한 시료에서는 두 조건에서 모두 시간이 경과하며 초기의 노란색이 점차 진한 초록색으로변화하여 V(V)가 미생물학적으로 환원됨을 확인하였다. 미생물 시료에서는 침전물이 형성되었으며, XRD 분석 결과 이는 V(IV)를 함유한 광물인 것으로 나타났다. 또한 미생물 시료에서는 용액 내총 용존 바나듐 함량이 시간에 따라 점차 감소하여, S. putrefaciens에 의해 용존 V(V)가 환원된 후고체로 침전됨을 의미하였다. 이러한 결과는 바나듐 레독스 흐름전지 비용 중 많은 부분을 차지하는 V(IV) 전해질 제조에 미생물학적 V(V) 환원이 경제적으로 적용될 수 있는 가능성을 나타낸다.

오염토양으로부터 백미로 전이되는 비소함량 예측모델의 정확도 향상 연구

조승하,한협조,이종운 대한자원환경지질학회 2022 자원환경지질 Vol.55 No.4

비소 및 중금속으로 오염된 토양 내 함량과 농작물로 전이되는 함량 간의 관련성을 도출하기 위한 연구가 지속적으로 수행되고 있으나 두 함량 간의 낮은 상관성으로 인하여 명확한 결과가 도출되지 못하고 있다. 이 연구에서는 토양 내 비소 전함량과 단일용출 가용성 함량뿐만 아니라 토양의 물리·화학적 특성을 함께 고려하여 백미로 전이되는 비소 함량을 예측하는 통계학적 모델을 만들고자 하였다. 토양 특성 중 pH, 단일용출 가용성 함량, 유기물 함량에 따라 순차적으로 토양을 분류하며 회귀분석을 통한 예측 모델을 도출하였다. 80개의 백미 내 비소 함량과 토양 내 비소 전함량 및 Mehlich 가용성 함량 간의 상관계수는 각각 0.533과 0.493으로 낮았다. 그러나 토양을 pH, Mehlich 가용성 함량에 대한 전함량, 유기물 함량으로 순차적으로 분류하여 모델을 도출한 결과, ① pH가 6.5보다 높은 13개의 토양은 0.963, ② pH가 6.5 이하이고 AsTot/AsMehlich 비가 높은 15개의 토양은 0.849, ③ pH가 6.5 이하이고 AsTot/AsMehlich 비가 낮으며 8.5% 이하의 유기물을 함유한 30개의 토양은 0.935로 예측력이 크게 증가하였다. 이 연구에서 도출된 토양 분류에 따른 백미 전이 함량 예측 모델은 비소 오염 토양에 대해 신뢰성 있는 백미 재배 기준을 설정하는데 의미있는 방법론을 제안할 수 있을 것이다.

고령장애인의 노후준비의 상태변화가 생활만족도에 미치는 영향에 관한 종단연구

조승하(Cho, Seung-Ha),송진영(Song, Jin-Yeong) 경기연구원 2017 GRI 연구논총 Vol.19 No.1

에탄올이 신경아세포종 B103세포의 Protein Kinase C Isozyme 활성에 미치는 영향

조효정(Hyo-Jung Cho),정영진(Young-Jin Chung),진승하(Sung-Ha Jin),오우균(Woo-Kyun Oh),김상원(Sang-Won Kim),강은정(Eun-Jung Kang),박진규(Jin-kju Park) 한국식품영양과학회 2004 한국식품영양과학회지 Vol.33 No.2

에탄올이 지속적으로 뇌 신경세포에 미치는 영향을 조사하기 위하여 흰쥐의 신경세포로부터 유래 된 B103 neuroblastoma cell을 사용하여 세포독성이 나타나지 않는 에탄올 농도(0, 50, 100, 200 mM)에서의 1, 2, 8, 18, 24시간 경과에 따라 유도되는 PKC α, γ, ε, ζ isozyme들의 양을 세포질분획과 세포막 분획으로 나누어 Western blot으로 각각 분석하였다. 100 mM의 에탄올 농도에서 분석된 PKC isozyme들 중 PKC-γ는 18시간대의 세포질에서, 그리고 PKC-ε은 8~18시간대의 세포막분획에서 각각 현저한 유도현상을 보였다. PKC-α는 200 mM의 에탄올 첨가 후 18시간과 24시간에 세포질과 세포막 분획에서 모두 대조군의 150%까지 현저한 증가를 나타낸 반면 PKC-ζ는 100, 200 mM 에탄올 농도에서 배양(18, 24시간 동안)한 세포의 세포막분획에서만 유도되었다. 그리고 50, 100, 200 mM의 에탄올 농도에서 24시간동안 배양한 세포질 분획에서 PKC-γ는 농도 의존적으로 감소하여 200 mM의 에탄올 농도에서는 대조군의 47%까지 현저한 감소를 나타내었으며, 세포내에 세포독성을 나타내지 않는 농도 특히 100~200 mM 농도범위의 에탄올을 첨가하여 24시간 동안 지속적으로 배양할 때 PKC-γ 및 ε이 관련된 신호전달체계가 억제됨을 보였다. 이는 에탄올이 PKC isozyme들의 상호간 조절을 통해 신호전달계 또는 신경전달 물질들의 변화에 영향을 줄 수 있음을 시사하며 에탄올의 중추신경계에 미치는 지속적 영향으로 나타나는 행동장애 및 뇌기능의 손상 또는 보호과정에 PKC-isozyme들이 관여할 수 있음을 시사한다. It is well known that long-term heavy ethanol intake causes alcoholic dementia, cerebellar degeneracy or Wernicke-Korsakoff syndrome and aggravates the conditions of many other neuro-psychotic disorders. Recently it is indicated that protein kinase C (PKC) plays an important role in the action of ethanol and in the neuro-adaptational mechanisms under chronic ethanol exposure. In order to investigate the effect of ethanol on PKC isoforms levels within the range of not showing any cytotoxicity, B103 neuroblastoma cell line transformed from murine central nervous system was employed and western blot analysis was carried out by using PKC isoform-specific antibodies. The changes of PKC-α, γ, ε and ζ level in the range of ethanol concentration 50~200 mM were examined at the exposure time 1, 2, 8, 18 and 24 hrs in both cytosolic and membrane fraction. A typical ethanol concentration inducing the PKC isozymes was 100 mM, and the transforming time ranges of PKC isozymes could be considered as two different parts to each PKC isoform such as initial (0~2 hrs) and prolonged (8~24 hrs) stages. PKC-γ and PKC-ε were clearly induced during the prolonged stages in cytosol at 18 hrs, and membrane fraction at 8 hrs and 18 hrs, respectively. On the other hand the PKC-α and PKC-ζ isozymes were largely induced in the prolonged stages at 18 hrs and 24 hrs, where the PKC-α isozyme was induced in both cytosol and membrane fractions at 200 mM ethanol concentration while the PKC-ζ isozyme was induced only in the membrane fractions at 100, 200 mM. At 200 mM ethanol concentration of 24 hrs incubation in the prolonged stage, the PKC-α was maximally induced by 150% of the control values whereas the PKC-γ was significantly decreased to 47% of the control values. These results suggest that 100~200 mM ethanol may modulate the signal transduction and neurotransmitter release in the central nervous system through the regulation of PKC isozymes, and the action of these isoforms may act differently each other in the cell.

포스터발표 : P-12 / 에탄올이 뇌 신경세포의 Protein Kinase C 활성에 미치는 영향

조효정,정영진,박진규,진승하 한국영양학회 1999 추계학술대회초록 Vol.- No.-

식물공장에서 생산된 새싹인삼의 크기에 따른 진세노사이드 함량 및 항산화 활성 비교

황승하 ( Seung Ha Hwang ),김수철 ( Su Cheol Kim ),성진아 ( Jin A Seong ),이희율 ( Hee Yul Lee ),조두용 ( Du Yong Cho ),김민주 ( Min Ju Kim ),정재각 ( Jea Gack Jung ),정은혜 ( Eun Hye Jeong ),손기호 ( Ki-ho Son ),조계만 ( Kye Man C 한국응용생명화학회 2021 Journal of Applied Biological Chemistry (J. Appl. Vol.64 No.3

In this study, the ginseng sprout has produced through smart farm was classified according to its size and divided into above-ground (AG) and below-ground (BG) parts to compare ginsenoside contents and antioxidant activity. In the case of the AG part, the total phenolic contents were the highest at 5.16 mg/ g in medium (M) size and the lowest at 2.23 mg/g in largest (L) size. The BG part also showed the highest content in the M size, but there was no significant difference. Also, the total flavonoid contents were also high in the M size in both the AG (5.16 mg/ g) and BG (1.28 mg/g) parts. The major ginsenosides in the AG part were Re (20.33-24.15 mg/g) > Rd (11.36-27.42 mg/g) > Rg1 (4.48-5.54 mg/g) and the main ginsenosides in the BG part were Rb1 (5.09-8.61 mg/g) > Re (4.48-5.54 mg/g) > Rc (3.11-4.11 mg/ g) in orders. In the case of M size, Re and Rd were approximately 4- and 19-folds higher at 24.15 mg/g and at 27.42 mg/g in the AG part and 5.20 mg/g and 1.43 mg in the BG part, respectively. In addition, F3 and Rh1 were detected in the AG part, but not in the BG part. 2,2-diphenyl-1-picrylhydrazyl (74.95%), 2,4,6-azino-bis (3-ethylbenzothiazoline-6-sulphnoic acid) diammonium salt (94.47%), and hydroxyl (70.39%) radical scavenging activities and FRAP (2.169) assay were the highest in M size than other sizes.

자연정화공법에 의한 농촌 전원독립가구 하수처리장에서 하수 중 오염물질의 존재형태별 거동과 분해속도

서동철 ( Dong Cheol Seo ),김형준 ( Hyung Jun Kim ),박우영 ( Woo Young Park ),임종서 ( Jong Sir Lim ),황승하 ( Seung Ha Hwang ),박찬훈 ( Chan Hoon Park ),최정환 ( Jeong Hwan Choi ),이홍재 ( Hong Jae Lee ),이도진 ( Do Jin Lee ),조 한국환경농학회 2008 한국환경농학회지 Vol.27 No.1

Behavior and decomposition velocity of pollutants on various forms from domestic sewage in sewage treatment plant were investigated in order to obtain the basic data for improving the removal efficiency of pollutants and to reduce the area in constructed wetland by natural purification method. The removal amounts of BODs and CODs in aerobic bed were significantly higher than those of the other beds. In aerobic bed, the removal amounts of IBOD and ICOD were more than those for SBOD and SCOD, respectively, whereas the removal amounts of BODs and CODs in anoxic and anaerobic beds were little different. The removal amounts of SSs in aerobic bed were also higher than those for the other beds, and the removal amounts of VSS in all beds were more than those for FSS. The removal amounts of DTN and DTP in all beds were more than those for STN and STP, respectively. In addition, the decomposition velocities of TBOD, TCOD and TSS in aerobic bed were 30.79, 17.15 and 29.96 day-1. Moreover, the decomposition velocities of BODs, CODs and SSs in aerobic bed were very rapid than those in the other beds. On the other hand, the decomposition velocities of BODs, CODs and SSs in anoxic and anaerobic beds were a little different regardless of the forms of pollutant. The decomposition velocities constants of T-N in aerobic, anoxic and anaerobic beds were 4.78, 0.12 and 0.10 day-1, respectively. Moreover, the decomposition velocities constants of T-P in aerobic, anoxic and anaerobic beds were 13.09, 0.12 and 0.13 day-1 respectively. The decomposition velocity of T-Ns and T-Ps in aerobic bed were slightly rapid than those in the other beds, whereas the decomposition velocities of T-Ns and T-Ps in anoxic and anaerobic beds were slightly different regardless of the forms of pollutant.