머리염색이 인체에 미치는 영향

윤형식,황성호,이현륭,김수호,박연석,권낙현,정호진,김동훈,노현주,홍성호,박병찬,이관,정해관 東國大學校醫學硏究所 2002 東國醫學 Vol.9 No.1

일상생활에서 모발염색은 흔히 접할 수 있는 미용의 한 종류로 특히 젊은층을 중심으로 폭발적으로 유행하고 있다. 염색을 위항 사용하는 약제는 표백제와 발색제 등 각종 화학약품이 사용되고 있으나 이로 인한 건강장해에 대한 연구는 그리 많지 않다. 저자들은 염색이 인체의 모발건강에 미치는 영향을 파악하기 위하여 염색과 관련된 주관적 증상과 모발의 변화에 대한 실험적 연구를 시행하였다. 동국대학교 경주 캠퍼스 재학생 80명을 대상으로 설문조사를 시행하여 염색 유 ·무 및 염색 후에 경험한 증상에 대해 설문 조사하였고, 의과대학 재학생 46명을 대상으로 피부 반응 테스트를 실시하였다. 또한 염색 전후의 모발 탄성도를 측정하였고 모발의 상태를 파악하기 위해 전자 현미경검사를 실시하였다. 설문조사 결과 염색 전에 비하여 염색 후 안구혼탁, 안구건조, 시력저하, 발진 및 접촉성 피부염, 모발손상, 모근손상 등의 증상을 더 많이 경험한다고 호소하였다(p<0.05). 모발손상과 모근손상은 헤어드라이어 사용 빈도에 따라 증가하는 것으로 조사되었다(p<0.05). 피부반응검사에서 가려움증이 가장 많은 증상이었으며 이는 여성보다는 남성에서 높은 것으로 조사되었다. 염색 전후의 모발장력은 염색 전 134.5±10.37g, 염색 128.0±30.69g, 염색 이틀 후 112.5±19.69g으로 나타났다. 염색 전후의 모발의 전자현미경 케라틴 층이 현저히 감소하고 모발이 가늘어지는 차이를 보였다. 염색은 모발손상, 모발 케라틴 손상 및 모근 손상, 발진 및 접촉성 피부반응, 안구혼탁, 안구건조, 시력 저하를 유발한다. 따라서 염색약으로 인한 손상에 대한 주의와 예방이 필요하다고 생각한다. 예방대책으로 염색 전 피부테스트를 통한 적합성 여부를 판단하는 것이 필요하며 가급적 염색을 피하는 것이 좋을 것이다. 염색약에 발암물질이 포함되어있다는 보고도 있어 염색 제조사의 철저한 실험과 염색 물질의 선별이 염색으로 인한 부작용을 최소화하는데 중요한 역할을 할 것이다. Hair coloring has became one of the most popular cosmetic activities to younger generations during last decade. However, there are few studies on the health effect of widespread use of chemical dyes. This study was conducted to study the effects of hair coloring dye on hair and other systems. We conducted a questionnaire survey of 80 persons in Kyongju campus, Dongguk University. We have done open patch skin test on 46 medical students. We also conducted scanning electron microscopy to examine the hair strength and structure before and after hair coloring process. Injury of hair and hair bulb, contact dermatitis, turbid eyes, xerophthalmia, and poor visual acuity were the main symptoms complained after hair coloring (p<0.05). Injury of hair and hair bulb were increased by frequency of hair-dryer use(p<0.05). In open patch test, pruritus was complanined by more than half of the subjects. Mean strength of hairs before and after hair coloring was as follows; 134.5 (SD 10.37)g before hair coloring, 128.0 (SD 30.69)g immediately after hair coloring, and 112.5 (SD 19.69)g after two days. The scanning electron microscopic findings of hair surface before and after hair coloring showed decreased keratin layer and thinning of the hair. Hair coloring induces injury to hair, its keratin layer, and hair bulb as well as contact dermatitis, turbid eyes, xerophthalmia, and poor visual acuity. Therefore, we think that precaution is needed in use of hair coloring dye. To prevent complications induced by hair coloring dye, it is necessary, especially to those with allergy or skin disorders, to perform skin test before action and avoid hair coloring whenever possible. Longterm health effects of hairdye should be studied and manufacturing companies should try to minimize complications induced by hair coloring dye.

會計의 記號言語學的 接近

尹寬鎬 배화여자대학 1996 培花論叢 Vol.15 No.-

The purpose of this study is to suggest the methodology of semiotic cognition in the theory construction and verification of accounting. Today accounting information system can be considered the result of language-centered thought. So the methodology of language-pointed accounting is the project which accounting should solve in the future. For the purpose of this, this study tried the approaches of syntax, semantics and semiotics as the means of construction and examination of accounting theory to recognize accounting linguistically. As the result of this study which employed language as the means of study, the useful facts were discovered by surveying the elementary theories which could be applied extensively to every phase of analysis, design and accomplishment of accounting information system. It was found that the semiotic cognition of accounting had other characteristics compared with other methodologies. First, the linguistic behaviors in accounting events can be observed. Second, by standardizing alternatives in definition and settlement of the problems through accounting practice-oriented approach in the time of mediation of mutnal understanding the elasticity of theory formation is high. Third, especially this study according to each domain is an elementary project in the sphere of accounting information system. And the domain of syntax is an indispensable study field in the design of accounting information system, because in building up automatic transfer journalizing system it is useful in programing the rules of formation of accounting language which is standardized and simplified. Fourth, this method can understand and organize language by input and output system and it can also explain the meaning and use of language.

일본 중소기업의 현황과 정책에 관한 고찰

尹寬鎬 明知大學校 附設 日本問題硏究所 1997 日本硏究 Vol.5 No.-

소프트웨어 원가계산에 관한 연구

尹寬鎬 배화여자대학 2003 培花論叢 Vol.22 No.-

Software industry . is the most brain-intensive information industry and high value-added one. Therefore the industry is fit for Korea which has enough high skilled human resource but poor natural resource. The selection of software cost accounting system became very important because the size of software sales is big enough to affect the financial statement and business decision. The purpose of this study is to present the basic structure of software cost accounting which is applicable to software industry in accordance with current cost accounting standards in Korea. There are no standards which are generally accepted in the field of software cost accounting in Korea. In order to establish the theory behind the development of software cost accounting standards, this study examined the standards which have been discussed in America, Japan and other countries. It has been known that in software cost accounting the standards were hard to be developed because the relationship between input and output is obscure. Also the cost control was difficult since software goods and work-in-process are intangible. But mechanism through in the process of software production and standardization through the skill which have been accumulated in software industry have been underway. Thus the software cost accounting procedures which are objective and reasonable could be developed in the near future. The study tried to present the basic structure of software cost accounting for software industry. This study suggests that the accurate estimate of software cost is very important for copying with severe competition in software industry. In such a situation more rational cost accounting system will be needed for the effective budgetary planning and control as well as performance control.

韓·美 會計情報基準의 比較硏究

尹寬鎬 배화여자대학 1993 培花論叢 Vol.11-12 No.-

Contemporary business enterprises have a significant social implicants because their activities are closely related to the interests of inverters, creditors, surbodinates, as well as of the nation and people as a whole. The purpose of this study is to systematize accounting information standards for effectively utilizing the available accounting standards for business enter-prises. Accounting information standards in the America today considers accounting as an information system based on the usefulness of accounting information as supreme objective. It is revealed in ‘A Statement of Basic Accounting Theory (ASOBAT)' by American Accounting Association (AAA), which was issued in 1966. It is suggested that the four standards of relevance, verifiability, freedom from bias and quantifiability as accounting information standards that that could be to judge the usefulness of accounting information. Howard J. Snavely suggested the systematic accounting information standards which consisted of four stages. Eldon S. Hendriksen classified accounting information standards into two constrants; user constrants and measurement constrants. Accounting Principles Board Statement No.4 (APB Statement No.4), Basic Ceoncept and Accounting Principles Underlying Statement of Business Enter-prises was issued by American Institute of Certified Public Accountants (AICPA) in 1970. If suggested seven standards of relevance, understandability, verifiability, neutrality, timeliness, comparability and completeness. These suggestions are integrated as SFAC No.2 by FASB in 1980. It follows that the scope of this study is limited to FASB SFAC No.2 in the America and the general principles of accounting standards for Korean business enterprises. By comparing the above two different approaches, following result, are obtained. First, priority should be given to clearly defining and setting up the optimal of general principles of accounting standards for Korean business enterprises. Second, principle of sufficiency must be integrated based of the principle of clearness. Third, principle of consistency must be substituted for comparability.

會計情報의 質的 特性의 計量化를 위한 情報經濟學的 接近에 관한 硏究

尹寬鎬 배화여자대학 1995 培花論叢 Vol.14 No.-

The purpose of this study is to quantify the qualitative characteristics of accounting information. AAA(American Accounting Association) defines accounting as the process of identifying measuring, and communicating economic information to permit informed judgements and decisions by users of the information. According to this definition, the qualitative characteristics of accounting information is a quality information. Nowadays the research methodology in the qualitative characteristics of accounting information is related with other area subjects, especially information economics. The application of information economics approach to the study of qualitative characteristics of accounting information is still in an early stage. Also it is so difficult to ex-plain how to analyze and study every qualitative characteristics with information economics method that this study places the focus on benefits> costs, relevance, timeliness, materiality one among the qualitative characteristics. For this study, I'll make bibliographic approach by taking advantage of academic thesis and books.

단체교섭에서 회계정보의 역할에 관한 고찰

尹寬鎬 배화여자대학 1994 培花論叢 Vol.13 No.-

According as the activities of labor union recently came out into the open, collective bargaining between labor and management was no more in the level of physical bargaining on the basis of strength contest. And the two sides came to have increasing interests in the utilization of accounting information as a realistic and reasonable base and the necessity of information notification toward labor union. The purpose of this study is to clarify the role of accounting information in collective bargaining by examing three theoretic models - Game Theoretic Models (Nash Model, Zeuthen Model, Pen Model), Quasi-Temporal Model(Cross Model), Behavioral Theoretic Models(Stevens Model, Walton and Mckersie Model). The results of this study are as folows. Fiest of all, the game theoretic Models suppose that one side(between labor and management) does not know about the other side's alternative but has perfect knowledge of both sides' utility function and asymmetry information. As a rule this theoretic model defies the role of accounting information because it presupposes rationality, perfect knowledge, and mutual independence of alternative. Also this theoretic model is a static in the process of collective bargaining and chiefly pays attention to the results of negotiation. On the other hand, the quasi-temporal model is adaptative and dynamic in the sense that it gives consideration to the change of the total wages according to the point of time of information offer in the process of the negotiation. Also the behavioral theoretic models on the basis of game theoretic models persuppose the quality feature of the effect of information notification for the resurts of the negotiation. But we should admit that this theoritc model is also an explanatory model. Therefore we will have to make wider and deeper studies of these three theoretic models for the application to practical business.

대차대조표의 생성과 이론에 관한 연구

윤관호 배화여자대학 1998 培花論叢 Vol.16-17 No.-

American Accounting Association defines accounting as the process of identifying measuring, and communicating economic information to permit informed judgements and decisions by users of the information. According to this definition, the qualitative characteristics of accounting information is that accounting information is based upon quantitative information. Also, nowadays the research methodology on the qualitative characteristics of accounting information is related with quantitative information. The balance sheet is a quantitative descriptive model that may be instituted in order to ac-count the past or future economic events of business. The information of the past or future economic events of business is most useful for the decision-making of business and management. So, the purpose of this study is to compare and arrange the theory on the balance sheet for understanding and economic decision-making of the user of quantified information.

첨단기술의 기술가치 평가기법에 관한 연구

尹寬鎬 培花女子大學 2008 培花論叢 Vol.26-27 No.-

The main objective of this research is to propose a new technology valuation method which is easy to understand and apply. In addition, the method is designed to generate monetary value, rather than score or rank, of technology. To this end, 1 first have reviewed a variety of previous valuation methods and identified advantages and disadvantages of them. Based on the analysis, I have proposed the overall frameworkand detailed procedure of a new valuation method. In doing that, I have emphasized the following factors. First, the new method is applicable to high-tech areas, rather than traditional manufactuhng sectors. Second, the proposed method analyzes the structural relationship between market value and technology value and integrate them into valuation process. Third, the new method takes idiosyncratic charaeteristics of various industrial sectors into account. Fourth, the method is designed to generate monetary value, instead of score or rank. Fifth, the whole process of valuation is module-based where respective modules focus on specific functions but, as a whole, constitute a systematic framework. Sixth, the set of input data comprises two parts, a sub-set provided by individuals or organization to be evaluated.

우리나라 기업의 물류원가계산

윤관호 배화여자대학 1998 培花論叢 Vol.16-17 No.-

Contemporary business enterprises have significant social implications because their activities are closely related to the interests of inverters, creditors, surbodinates, as well as of the nation and people as a whole. According to the rapid change of business environments, the necessity of definite counting physical distribution cost in Korean business enterprises is on the increase. Every science has a center subject. The center of accounting is the counting and measuring of profits. The process of business administration is to plan and do and see, physical distribution activities, but they consist of transportation, keeping, and loading and unloading. In addition physical distribution cost is called the third source of profits. Under these circumstances that the accurate counting and effective using of physical distribution cost is very important, from cost management or profit management of business enterprises of view. The purpose of this study is searching for the application way and the review on the standard of physical distribution cost. For this study, I'll make fact-finding survey and bibliographic approach by taking advantage of academic thesis and books. The results of this study are as follows. First, standards must be reconstructed according to the rule of physical distribution cost counting. Second, standards have to include the efficient advantage of the information of physical distribution cost, for the decision making and the performance evaluation. Third, standards must emphasize the role of working rules, such as a practical manual or a practical model on using the information of physical distribution cost. Fourth, for the purpose of using the standards as an institutional device of physical distribution accounting, positive support of the government and the authorities concerned is demanded.