• Title/Summary/Keyword: 장부(臟腑)

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A Study on Public Announcement System for Property Right of Marine Architectural Building (해양건축물의 재산권 공시제도 정비방안 연구)

  • Lee, Han-Seok;Song, Hwa-Cheol;Jung, Dae
    • Journal of Navigation and Port Research
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    • v.32 no.3
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    • pp.257-264
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    • 2008
  • This study is intended to know what is the legal problems to settlement and public announcement of property right for construction of marine architectural building in Korea. Firstly, the situation and the prospect around marine architectural building are examined Secondly, the legal concepts of marine architectural building and the application of related laws are analyzed. Thirdly, the problems related to public announcement of property right of marine architectural building are suggested. Fourthly, some improvement schemes to solve the legal problems in relation with property right of buildings on the water at sea and ocean are proposed. As the conclusion, the marine architectural building can be divided into fixed-type and floating-type in order to find the proper way to handle the public announcement of property right for that sort of building. The fixed-typecan be registered as real estate according to the Building Law through the amendment of the existing related laws. But for the registration of floating-type building a new law should be made. In the near future, improvements on the legal system related with the settlement of property right of marine architectural building should be made, so that private sectors can join construction and operation of the building. Especially a new law for the floating-type marine architectural building should be made as soon as possible.

Determinants of Credit Default Swap Spreads: The Case of Korean Firms (한국 기업들의 신용부도스왑 스프레드에 대한 결정요인 분석)

  • Park, Yoon-S.;Kim, Han-Joon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.12 no.10
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    • pp.4359-4368
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    • 2011
  • Among several macroeconomic missteps blamed for the recent global financial crisis including the social problems of income distribution and the lack of proper financial remedies, two of them have received particular attention: the global BOP(Balance of Payment) imbalance and the misguided monetary policy. Such BOP imbalance was blamed for massive foreign exchange investment flows from Asia into the U.S., triggering the financial and real estate bubble in America. The latter refers to the excessively loose monetary policy of the U.S. Federal Reserve, which pushed financial institutions and households into reckless investment behavior in search of higher returns. Given the abuse of certain innovative financial techniques and new investment instruments that have been created in recent decades, both collateralized debt obligations (CDOs) and credit default swaps (CDS) enjoyed a symbiotic and toxic relationship prior to the financial crisis This paper is organized as follows: The first section analyzes the real causes of the recent financial crisis. The second details the role of CDOs and CDS. Then, to identify key determinants of the CDS spreads in an emerging capital market, the sample data of major Korean firms' CDS spreads are used to estimate the risk premium by utilizing the multiple regression analysis. The empirical test result indicates that Korean 3-year treasury bond rate(TYIELD), market to book value ratio(MV/BV), and assets size(INASSETS) are shown to demonstrate statistically significant influences on the changes of the CDS premium for sample firms.

A Review on the Financial Profile of Profitability for the KOSDAQ Listed Firms Headquartered in 'Chungcheong' province in the Republic of Korea (국내 충청권 기반 KOSDAQ 상장기업들의 수익성 결정요인 분석)

  • Kim, Hanjoon
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.14 no.11
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    • pp.5476-5487
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    • 2013
  • From foreign and/or domestic investors' perspectives, it may be interesting to find any financial attributes or profile of the firms headquartered in 'Chungcheong' province concerning profitability, given that this subject so far drew less attention in the previous literature. This study performed three hypothesis tests on the profitability indicator by utilizing the models such as the 'panel data' one and the 'logistic' regression one, applying a modified 'Dupont' system. With respect to the major findings, the results identified that the proxies measuring leverage across the book-value(BVLEV1) and the market-value(MVLEV1) bases, were statistically significant constituents determining profitability. Another explanatory variable, SIZE, with its positive and statistically significant relationship to the indicator, represented that the firms in the province were smaller than their counterparts in the other regional areas in Korea. DRELY applying a modified 'Dupont' system, found to be the only statistically significant discriminating factor between these comparison groups. As one of the primary contributions of this study, the outcomes may be used by the financial institutions operated across the regions including Seoul Metropolitan area, when implementing their lending practices to provide funds for potential borrowers such as the firms belonging to 'Chungcheong' province.

Study on the Fancy Relationship of Viscera under the Diao-hou-yong-shen (조후용신(調候用神)을 활용한 월별(月別) 장부간(臟腑間)의 호오관계)

  • Kim, Hyun-Jung;Kim, Yong-Chan;Kim, Byung-Soo;Kang, Jung-Soo
    • Journal of Physiology & Pathology in Korean Medicine
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    • v.22 no.5
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    • pp.1062-1070
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    • 2008
  • The human body and nature respond to each other. The change of nature influences to directly human body. One of the change is the weather change. and there is order in the change. The order is twelve months. To explain the weather change of the cold, hot. dry and wet. we can use Four seasons, The twenty-four seasons, or The twelve month. To explain the five elements of the chinese cosmogony, The four season is useful, and the change of weather, the twenty-four seasons is good. But, the viscera is explained by the ten celestial stems and the twelve horary sings. Thus the twelve horary sings is most useful to explain, because one year is composed by twelve months. The twelve season and fancy of the ten celestial stems is explained fully by Diao-hou-yong-shen. Diao-hou-yong-shen is expressed by the zodiac signs, and explained by the disposition of the zodiac sings. In addition to the oriental medical science is also explained and expressed by the zodiac signs. Therefore, I think that the change of viscera, according to weather, is based on the Diao-hou-yong-shen, and I get some results. In the acting of viscera, there are some relationship between organs. The relationship is not influenced directly by the weather of four seasons, unless there are some special details. If the energy of the month, which rules one specific organ, is weak, doctor should fill up the organ. If not, the organ tends to get sick. According to the full or weak of the five elements which is under the month, the useless or harmful elements should be taken off, and useful and needful elements should be serviced. The balance between cold, hot, dry and wet should be maintained. However, the fancy of the viscera is very different. So, doctor should be careful to maintain balance. The full and weak between Yin and Yang should be considered when doctor think about cold and hot in the month.

A Short Reveiw on the Acupoints Used in Cocaine Studies (코카인 연구에 사용된 경혈에 대한 소고(小考))

  • Lee, Bong Hyo;Lim, Sung Chul;Kim, Jae Soo;Lee, Yun Kyu;Lee, Hyun Jong;Jung, Tae Young;Lee, Sang Nam
    • Korean Journal of Acupuncture
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    • v.30 no.3
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    • pp.145-150
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    • 2013
  • Objectives : The aim of this study is to review the acupoints used in cocaine studies and interpret the effectiveness in an aspect of meridian theory of Korean medicine. Methods : Authors searched 50 articles in PubMed, 16 in KISS, 9 in OASIS, 40 in NDSL, and 19 in DBPIA, with the keyword of 'cocaine' or 'acupuncture'. The articles written in English only were included. The articles related with cocaine(abuse, dependence, sensitization, intake, withdrawal sign, withdrawal syndrome, reinstatement, seeking) only were subjected. The articles which used manual- or electro-acupuncture were included, and auricular was excluded. Results : The most frequently used acupoint was HT7, while LI4, LU9, ST36, and SP6 were used once respectively. HT7 could be understood to be used from the meaning of the name as well as the theory that Heart Meridian is deeply related with the brain function. LU9 seems to be used to enhance the effect of HT7. LI4 is thought to control reverting yin that flows toward the top of head following the theory of Jang Bu Sang Tong. ST36 appears to be used because it could regulate stress reaction that reverting yin is associated with. SP6 seems to have effect on brain function due to its ability to control spiritual disorder. Conclusions : The acupoints used in the cocaine studies are thought to influence the brain function through diverse mechanism, and Jang Bu Sang Tong theory seems to be involved in the mechanism, at least in part.

A study for strengthing-eliminating treatment method by acupuncture and moxibustion according to Jang-bu organ's deficiency-excessive based on ${\ll}Nankyoung{\gg}$ (${\ll}$ 난경(難經) ${\gg}$ 의 장부허실(臟腑虛實)에 따른 침구보사법(鍼灸補瀉法)에 관(關)한 연구(硏究) - 체질침(體質針) 원리(原理)에 관(關)한 연구(硏究)(I) -)

  • Kim Ju-Kyoung;Kim Seong-Cheol;Yoon Jong-Hwa
    • Journal of Acupuncture Research
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    • v.18 no.6
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    • pp.240-249
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    • 2001
  • Obejective : Based on ${\ll}$sixty-ninth Nan${\gg}$ (${\ll}$難經${\cdot}$六十九難${\gg}$) the interpromoting of the five element's balance method to discuss following 'when deficiency than should strengthen mother and when excessive than eliminate son' theories. Method : This strengthening and eliminating method is based on Jang-bu organ's balance method when 'east is excessive (liver excessive (肝實 )) and west is deficiency (lung deficiency (肺虛))' then 'eliminate the south and strengthen the north's method. Results : The seventy-fifth Nan (${\ll}$難經${\cdot}$七十五難${\gg}$) explains' son effects mother's excessive and mother effects son's deficiency' theory where it balance method of the inter-overacting five elements controlling Jang-bu organ's differentiations. The eighty-first Nan (${\ll}$難經${\cdot}$八十一難${\gg}$) explains strengthening-eliminating method of 'lung excessive and liver deficiency.' Since there are two different perspective of seventy-fifth and eighty-first Nan, we must compare and discuss to make right point of view. Conclusion : the treatment method in ${\ll}$Nan kyoung sixty ninth nan${\gg}$ could be understood as a view of five element constitutional theory (五行體質理論), the treatment method in ${\ll}$Nan kyoung seventyty-fifth nan${\gg}$ of eleminating fire and strengthning water in case of liver excess and lung defficiency and the treatment method in ${\ll}$Nan kyoung eighty-first nan${\gg}$ of strengthning liver and eleminating lung in case of lung excess and liver defficiency could be understood as a view of the yin-yan constitutional theory (陰陽體質理論).

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A Study on the Basic Principle of the Classification of Sidong Disease.Sosaeng Disease (시동병(是動病).소생병(所生病)의 배속(配屬)에 관(關)한 고찰(考察))

  • Lee, Bong-Hyo;Kim, Seong-Jin;Jung, Chang-Hwan;Kwon, Su-Young;Lim, Sung-Chul;Lee, Kyung-Min;Kim, Jae-Su;Lee, Yoon-Kyoung;Jung, Tae-Young;Ko, Kyung-Mo;Lee, Sang-Nam
    • Journal of Acupuncture Research
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    • v.25 no.5
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    • pp.43-57
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    • 2008
  • Objectives : The purpose of this study is to find the principal of the assignment of Sidong disease and Sosaeng disease(是動病 所生病) into 12 meridians and suggest the author's opinion. Methods : 1. The authors investigated the conception of Sidong disease and Sosaeng disease through several literatures. 2. The authors investigated the line course of 12 meridians(經脈流注) and their Sidong disease and Sosaeng disease. 3. The authors classified Sidong disease and Sosaeng disease following the study by Kim et al. 4. The authors suggested the opinions about the diseases that are difficult to be understood direct relation with the course of meridian. Results : 1. The result of classification of Sidong disease and Sosaeng disease into 5 shows that the percentages were 32.96% for meridian's own disease(本經病), 13.97% for organic own disease(本臟腑病), 12.85% for other organic own disease(他臟腑病), 20.67% for related organic disease(有關器官病), 19.55% for etc.(其他病). 2. Therefore, 19.55% of the whole Sidong disease and Sosaeng disease is that which occurred on the site that is not related directly with the meridian. Conclusions : 1. The exterior and interior relation(表裏關係) and mutual communication between organ and bowel(臟腑相通) are associated with the basic principal of the assignment of Sidong disease and Sosaeng disease that is not related with the course of meridian. 2. The cause of assignment of Sidong disease and Sosaeng disease can be explained according to the profound medical theories.

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Fast Close: A Case of Financial Close Process Automation (결산 자동화 시스템 사례)

  • Kwon, Dae-Hyun;Ahn, Tae-Sik;Hwang, Iny;Park, Jin-Ha
    • The Journal of Small Business Innovation
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    • v.20 no.1
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    • pp.47-57
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    • 2017
  • Closing the book for the recent accounting period and issuing financial statements is one of the most common challenges for companies. This study examines a case of an automated financial close process and discusses issues related to its implementation. First, the study introduces the closing process of a case company including the purpose, improvement plan, and designing process. Second, the study discusses the impacts of the newly adopted system. Specifically, it reveals that under the new plan, close process automation has been maximized. It also shows that raw data validation has been improved so that past data errors can be categorized by their types and removed before the closing process begins. The order of the process has also been redefined saving closing time. Third and finally, difficulties and considerations for successful use of the system have been discussed. This study aims to provide useful information to companies which consider implementing more organized closing systems. We expect that this study will be helpful to small and medium enterprises which suffer from delayed closing but have little experience with automated BPM system.

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Physiological Characteristics and Anti-Obesity Effect of Lactobacillus plantarum K6 isolated from Kimchi (김치에서 분리한 Lactobacillus plantarum K6의 생리적 특성 및 비만억제효과)

  • Kim, Seulki;Lim, Sang-Dong
    • Journal of Dairy Science and Biotechnology
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    • v.35 no.4
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    • pp.221-231
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    • 2017
  • This study aimed to investigate the physiological characteristics and anti-obesity effects of a newly isolated bacterium, Lactobacillus plantarum K6. L. plantarum K6 showed good ${\alpha}-amylase$ inhibitory activity ($96.78{\pm}3.29%$), ${\alpha}-glucosidase$ inhibitory activity ($92.55{\pm}9.62%$), and lipase inhibitory activity ($85.17{\pm}0.79%$), and the strain inhibited the adipocyte differentiation of 3T3-L1 cells ($27.4{\pm}1.4%$) when present at a concentration of $100{\mu}g/mL$. L. plantarum K6 was isolated from kimchi and its physiological characteristics were investigated. A comparison of the sensitivity of the isolate to 15 different antibiotics showed that L. plantarum K6 is highly sensitive to erythromycin and highly resistant to vancomycin, ampicillin, and polymyxin B. This strain also showed high arylamidase and ${\beta}-galactosidase$ activities. Moreover, it was relatively tolerant to bile acid and low pH, and displayed resistance to Escherichia coli, Salmonella Typhimurium, Listeria monocytogenes, and Staphylococcus aureus, with rates of 51.8%, 42.4%, 61.6%, and 54.9%, respectively. No bio genic amines were produced. L. plantarum K6 also showed high adhesion activity to HT-29 cells compared to L. rhamnosus GG. These results demonstrate that Lactobacillus plantarum K6 has potential as a probiotic with anti-obesity effects.

Species Diversity of Chironomid Midge and Evaluation on Removal Capacity of Organic Matter Using a Dominant Species, Chironomus nipponensis in Agroecosystem (농업생태계 깔따구 유충의 다양성 및 우점종 닙폰깔따구를 이용한 유기물 분해능 평가)

  • Sim, Ha-Sik;Park, Byoung-Do;Lee, Young-Bo;Choi, Young-Chol;Kim, Jong-Gil;Park, Hae-Chul
    • Korean Journal of Environmental Biology
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    • v.27 no.1
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    • pp.31-39
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    • 2009
  • To recognize the species composition and community of chironomid midge in agroecosystem and evaluate removal capacity of organic matter using the dominant species among them. Chironomid midge and invertebrate cohabitants were quantitatively collected at 78 representative stations of five habitat types (in arable land during 2004$\sim$2006) A, paddy fields of the large scale arable land; B, paddy fields of the environmental friendly arable land; C, influent of domestic waste water; D, influent of waste water by livestock; E, the irrigation ditch of paddy area. The total sixteen species of chironomid midges at arable land were presented. And also chironomid midges were recognized by five habitat types: eleven species in D, eight in A, seven in E, six in B, and two in C. We confirmed dominant species in each habitat types as followings: Chironomus nipponensis in A, C, and D; Cricotopus sylvestris in E; Tanytarsus seosanensis in B. Water quality and community index were high in E, but low in A, B, C, and D. Comparing with non-treatment, removal activities of organic matter in bottom by C. nipponensis were increased 18% in 90 individuals treatment.