• 중소기업연구
• /
• 제42권2호
• /
• pp.1-22
• /
• 2020

본 논문은 원칙중심의 국제회계기준(IFRS)이 도입된 이후 중소-중견기업의 재무보고에 미친 영향에 대하여 살펴보았다. 국제회계기준은 원칙중심이기 때문에 거래의 경제적 실질을 반영하기 위하여 경영자의 재량에 의한 판단이 필요하고 판단프로세스를 뒷받침 할 수 있는 내부 회계인프라가 필요하다. 중소-중견기업의 경우 이러한 내부 회계인프라가 잘 구축되어 있지 않아 원칙중심 회계기준의 적용에 어려움이 있을 것으로 예상된다. 국내 주식시장에 상장된 중소-중견기업 회계담당자 132명의 설문을 분석한 결과 국제회계기준 도입으로 인하여 전반적인 재무제표의 신뢰도는 증가하였다고 응답하였다. 특히 중소기업이 중견기업보다 더 재무제표의 신뢰성이 증대된 것으로 인식하고 있었다. 그러나 재무제표 작성비용과 작성위험이 많이 증가하였고 원칙의 적용과 관련된 감사인과 감독기관과의 갈등이 증가하였다고 조사되었다. 특히 이러한 갈등의 증가는 중견기업이 더 크게 느끼는 것으로 나타났다. 국제회계기준 적용 시 구체적인 어려움으로 중소-중견기업 공히 기준서 해석이 어려우며 가이드라인이 부족하다고 하였다. 이러한 애로사항을 해결하기 위해서는 질의회신 기능의 확대가 가장 필요하다고 하였다. 결론적으로 국제회계기준의 도입되면서 중소-중견기업 재무제표의 신뢰성은 일정부분 향상되었으나, 중소-중견기업이 대기업에 비하여 내부 자원 및 회계 인프라가 부족하기 때문에 재무제표의 작성비용 및 위험을 줄여 주는 동시에 효과적인 재무제표 작성을 위한 정책적, 제도적인 지원이 필요하다고 판단된다.

• Asian-Australasian Journal of Animal Sciences
• /
• 제14권3호
• /
• pp.402-413
• /
• 2001

Food safety is a term broadly applied to food quality that may adversely affect human health. These include zoonotic diseases and acute and chronic effects of ingesting natural and human-made xenobiotics. There are two major areas of concern over the presence of residues of antibiotics in animal-derived foodstuffs with regard to human health. The first is allergic reactions. Some antibiotics, such as penicillins can evoke allergic reactions even though small amounts of them are ingested or exposed by parenteral routes. The second is development of antibiotic resistance in gut bacteria of human. Recently multi-resistant pneumococcal, glycopeptide-resistant enterococci and gram negative bacteria with extended-spectrum $\beta$-lactamases have spread all over the world, and are now a serious therapeutic problem in human. Although it is evident that drugs are required in the efficient production of meat, milk and eggs, their indiscriminate use should never be substituted for hygienic management of farm. Drug should be used only when they are required. In addition to veterinary drugs, environmental contaminants that were contaminated in feed, water and air can make residues in animal products. Mycotoxins, heavy metals, pesticides, herbicides and other chemicals derived from industries can be harmful both to animal and human health. Most of organic contaminants, such as dioxin, PCBs and DDT, and metals are persistent in environment and biological organisms and can be accumulated in fat and hard tissues. Some of them are suspected to have endocrine disrupting, carcinogenic, teratogenic, immunodepressive and nervous effects. The governmental agencies concerned make efforts to prevent residue problems; approval of drugs including withdrawal times of each preparation of drugs, establishment of tolerances, guidelines regarding drug use and sanitation enforcement of livestock products. National residue program is conducted to audit the status of the chemical residues in foods. Recently HACCP has been introduced to promote food safety from farm to table by reducing hazardous biological, chemical and physical factors. Animal Production Food Safety Program, Quality Assurance Programs, Food Animal Residue Avoidance Databank are para- or non-governmental activities ensuring food safety. This topic will cover classification and usage or sources of chemical residues, their adverse effects, and chemical residue status of some countries. Issues are expanded to residue detection methodologies, toxicological and pharmacokinetic backgrounds of MRL and withdrawal time establishments, and the importance of non-governmental activities with regard to reducing chemical residues in food.

• 대한용접접합학회:학술대회논문집
• /
• 대한용접접합학회 2002년도 Proceedings of the International Welding/Joining Conference-Korea
• /
• pp.235-243
• /
• 2002

Ni-base superalloys are used extensively in industry, both in aeroengines and land based turbines. About 60% by weight of most modern gas turbine engine structural components are made of Ni-base superalloys. To satisfy practical demands, the efficiency of gas turbine engines has been steadily and systematically increased by design modifications to handle higher turbine inlet or firing temperatures. However, the increase in operating temperatures has lead to a decrease in the life of components and increase in costs of replacement. Moreover, around 80% of the large frame size industrial/utility gas turbines operating in the world today were installed in the mid-sixties to early seventies and are now 25 to 30 years old. Consequently, there are greater opportunities now to repair and refurbish the older models. Basically, there are two major factors influencing the weldability of the cast alloys: strain-age cracking and liquation cracking. Susceptibility to strain-age cracking is due to the total Ti plus AI content of the alloy; Liquation cracking is due either to the presence of low melting constituents or constitutional liquation of constituents. Though Rene 41 superalloy has 4.5wt.% total Ti and Al content and falls just below the safe limit proposed by Prager et al., controlled grain size and special heat treatments are needed to obtain crack-free welds. Varying heat treatments and filler materials were used in a laboratory study, then the actual welding of service parts was carried out to verity the possibility of crack-tree weld of components fabricated from Rene 41 superalloy. The microstructural observations indicated that there were two kinds of carbides in the FCC matrix. MC carbides were located along the grain boundaries, while M$_{23}$C$_{6}$ carbide was located both inter and intra granularly. Two kinds of filler materials, Rene 41 and Hastelloy X were used to gas tungsten arc weld a patch into the sheet metal, along with varying pre-weld heat treatments. The microstructure, hardness and tensile tests were determined. The service distressed parts were categorized into three classes: with large cracks, with medium cracks and with small or no visible cracks. No significant difference in microstructure among the specimens was observed. Specimens were cut from the corner and the straight edge of the patch repair, away from the corner. The only cracks present were found to be associated with inadequate surface preparation to remove oxidation. Guidelines for oxide removal and the welding procedures developed in the research enabled crack-free welds to be produced.d.

• 대한지역사회영양학회지
• /
• 제25권5호
• /
• pp.406-415
• /
• 2020

Objectives: The aim of this study was to compare the nutritional intake and Diet Quality Index-International (DQI-I) of gynecological cancer survivors and normal women. Methods: This study compared the anthropometric indices, dietary behavior, nutritional intake, and DQI-I in women with previous history of breast or uterine cancer [Gynecological cancer survivors group (GCSG, n=126)] and normal women [Normal control group (NCG, n=7,011)] using the 2013~2016 Korea National Health and Nutrition Examination Survey data. Results: Body mass index and waist circumference were lower in the GCSG compared the NCG. The frequency of skipping breakfast and eating out was higher in the NCG compared to GCSG. Energy and fat intake were significantly higher in the NCG than in the GCSG, whereas intake of all minerals and vitamins (excluding thiamine), and dietary fiber intake were higher in GCSG. It was observed that the fatty acid intake of the GCSG was significantly lower than that of the NCG. The diet quality evaluation using DQI-I results showed that GCSG was higher in the "within-group" diet variety and adequacy of vegetable group than the NCG, whereas the intake level of the fruit group was higher in NCG. Besides, protein, calcium, and vitamin C intake were higher in the GCSG than in the NCG. The GCSG showed higher levels of total fat and saturated fat moderation than the NCG, whereas cholesterol moderation showed the opposite results. The results of DQI-I comparison according to the cancer survival years showed that the overall score and scores related to diet adequacy and balance were higher in the below 5-year group, whereas the over 5-year group scored higher in terms of moderation of diet. Conclusions: The results of this study suggest that a chronic disease based management approach is needed in cancer survivors. The study provides important data which can help in the preparation of guidelines for long-term lifestyle and diet management, in these patients.

• 한국치위생학회지
• /
• 제15권2호
• /
• pp.343-352
• /
• 2015

Objectives: The purpose of this study was to compare the liberal arts curricula of domestic 3 year and 4 year dental hygiene departments and to obtain the basic data for the development of a standardized dental hygiene curriculum. Methods: The liberal arts curricula of fifteen 3 year and 4 year dental hygiene departments in Korea and other countries were analyzed. A survey was conducted on 801 selected dental hygiene majors from December 8 to 12, 2014. A self-reported questionnaire was completed by 750 dental hygiene students and 150 dental hygiene professors. The questionnaire consisted of 5 questions of general characteristics and 13 questions including curricula change, usability of curricula, awareness of the suitability of dental hygiene curricula, and validity of curricula. Cronbach'a alpha was 0.71 in this study. Results: The grade point average in the liberal arts courses in Korean 4 year dental hygiene departments were 29, which was higher than that in 3 year dental hygiene departments of 13.2. There were large disparities among the colleges in the credits of these courses. The most common liberal arts courses in 4 year dental hygiene departments were foreign languages, man, society and communication, and natural science. In 3 year dental hygiene departments, English and foreign languages were the most common courses, followed by computer, man and society, philosophy and ethics. Foreign languages were considered to be the liberal arts course that should be most strengthened according to the job environment change of dental hygienist in globalizing society, followed by social psychology and pedagogy. Conclusions: Liberal arts courses were offered in the 4 year dental hygiene departments than in the 3 year dental hygiene departments in Korea, but there were a great deal of differences between colleges. The preparation of standardized guidelines on liberal arts courses are necessary. Liberal arts courses should support the performance skill and knowledge of the dental hygienists.

• 한국식품위생안전성학회지
• /
• 제34권2호
• /
• pp.124-134
• /
• 2019

본 연구는 농산물 중 2019년 기준신설 예정농약 Broflanilide에 대한 공정시험법을 개발하고자 수행하였다. Broflanilide는 meta-diamide계 살충제로 중추신경계 억제성 신경전달물질인 gamma-aminobutyric acid (GABA) 수용체에 대하여 비경쟁적으로 작용하여 해충을 마비시키는 강한 살충작용을 하고 담배거세미나방 방제에 효과적이다. 잔류물의 정의는 모화합물 broflanilide로 규정하여 관리할 예정으로 향후 대사산물의 안전관리를 고려하여 broflanilide 및 대사산물의 동시시험법을 확립하고자 하였다. 아세토니트릴으로 추출 후 무수황산마그네슘 및 염화나트륨을 첨가하였고 원심분리하였다. 상등액을 취하여 PSA와 $C_{18}$ 흡착제를 사용해 간섭물질을 효과적으로 제거한 후 LC-MS/MS로 분석하는 시험법을 개발하였다. 개발된 broflanilide 시험법의 직선성은 결정계수($r^2$)가 0.99 이상으로 우수하였으며, 검출한계 및 정량한계는 각각 0.004, 0.01 mg/kg으로 높은 감도를 나타내었다. 대표 농산물 5품목(현미, 감자, 대두, 감귤, 고추)에 대하여 시험법 검증결과 평균 회수율(5반복)은 broflanilide는 90.7~113.7%, DM-8007은 88.2~105.0%, S(PFP-OH)-8007은 79.8~97.8%이었으며 RSD는 8.8% 이하로 정확성 및 반복성이 우수함을 확인할 수 있었다. 또한 외부실험기관인 서울지방식약청과의 실험실간 평균 회수율은 broflanilide의 경우 86.3~109.1%, DM-8007은 87.8~109.7%, S(PFP-OH)-8007은 78.8~102.1%으로 상대표준편차(RSD)는 모두 20.8%이하로 국제식품규격위원회 가이드라인(Codex Alimentarius Commission, CAC/GL 40-1993, 2003)의 잔류농약 분석 기준 및 식품의 약품안전평가원의 '식품등 시험법 마련 표준절차에 관한 가이드라인(2016)'에 적합한 수준임을 확인하였다. 개발된 시험법은 낮은 검출한계 및 정량한계, 우수한 직선성, 회수율 실험을 통한 정확성과 정밀성, 재현성 등이 입증되어 농산물 중 broflanilide의 잔류검사를 위한 공정시험법으로 활용되기에 적합한 것으로 판단된다.

• 한국도서관정보학회지
• /
• 제11권
• /
• pp.69-99
• /
• 1984

A dramatic development in the new technology of copying materials has presented us with massive problems on reconciling the conflicts between copyright owners and potential users of copyrighted materials. The adaptation to this changing condition led some countries to revise their copyright laws such as in the U. S. in 1976 and in Korea in 1984 for merging with the international or universal copyright conventions in the future. Copyright defined as exclusive rights given to copyright owners aims to secure a fair return for an author's creative labor and to stimulate artistic creativity for the general public good. The exclusive rights on copyrightable matters, generally for reproduction, preparation of derivative works, public distribution, public performance, and public display, are limited by fair use for scholarship and criticism and by library reproduction for its preservation and interlibrary loan. These limitations on the exclusive rights are concerned with all aspects of library services and cause a great burden on librarian's daily duty to provide balance between the rights of creators and the needs of library patrons. The fair use as one of the limitations on it has been coupled with enormous growth of a new technology and extended from xerography to online database systems. The implementation of the fair use and library reprography in Korean law to the local practices is examined on the basis of the new American copyright act of 1976. Under the draft revision of Korean law, librarians will face many potential problems as summarized below. 1. Because the new provision of 'life time plus 50 years' will tie up substantial bodies of material longer than the old law, until that date librarians would need permissions from the owners and should pay attention to the author's death date. 2. Because the copyright can be sold, distributed, given to the heirs, donated, as a whole or a part, librarians should chase down the heirs and other second owners. In case of a derivative work, this is a real problem. 3. Since a work has its protection from the moment of its creation, the coverage of copyrightable matter would be extended to the published or the unpublished works and librarian's work load would be heavier. Without copyright registration, no one can be certain that a work is in the public domain. Therefore, librarians will need to check with an authority. 4. For implementation of limitations on exclusive rights, fair use and library reproduction for interlibrary loan, there can be no substantial aggregate use and there can be no systematic distribution of multicopies. Therefore, librarians should not substitute reproductions for subscriptions or purchases. 5. For the interlibrary loan by photocopying, librarians should understand the procedure of royalty payment. 6. Compulsory licenses should be understood by librarians. 7. Because the draft revision of Korean law is a reciprocal treaty, librarians should take care of other countries' copyright law to protect foreign authors from Korean law. In order to solve the above problems, some suggestions are presented below. 1. That copyright clearinghouse or central agency as a centralized royalty payment mechanism be established. 2. That the Korean Library Association establish a committee on copyright. 3. That the Korean Library Association propose guidelines for each occasion, e.g. for interlibrary loan, books and periodicals and music, etc. 4. That the Korean government establish a copyright office or an official organization for copyright control other than the copyright committee already organized by the government. 5. That the Korean Library Association establish educational programs on copyright for librarians through seminars or articles written in its magazines. 6. That individual libraries provide librarian's copyright kits. 7. That school libraries distribute subject bibliographies on copyright law to teachers. However, librarians should keep in mind that limitations on exclusive rights are not for an exemption from library reprography but as a convenient access to library resources.

• 대한간호학회지
• /
• 제20권2호
• /
• pp.227-248
• /
• 1990

The study was conceived in relation to a concern over the growing gap between the needs of chronic patients and the availability of care from the current health care system in Korea. Patients with agonizing chronic pain, discomfort, despair and disability are left with helplessly unprepared families with little help from the acute care oriented health care system after discharge from hospital. There is a great need for the development of an alternative means of quality care that is economically feasible and culturally adaptible to our society. Thus, the study was designed to demonstrate the effectiveness of home heath care as an alternative to bridge the existing gap between the patients' needs and the current practice of health care. The study specifically purports to test the effects of home care on health expenditure, readmission, job retention, compliance to health care regime, general conditions, complications, and self-care knowledge and practices. The study was guided by the operations research method advocated by the Primary Health Care Operations Research Institute(PRICOR) which constitutes 3 stages of research : namely, problem analysis solution development, and solution validation. The first step in the operations research was field preparation to develop the necessary consensus and cooperation. This was done through the formation of a consulting body at the hospital and a steering committee among the researchers. For the stage of problem analysis, the Annual Report of Seoul National University Hospital and the patients records for last 5 years were reviewed and selective patient interviews were conducted to find out the magnitude of chronic health problems and areas of unmect health care needs to finally decide on the kinds of health problems to study. On the basis of problem analysis, the solution development stage was devoted to home care program development asa solution alternative. Assessment tools, teaching guidelines and care protocols were developed and tested for their validity. The final stage was the stage of experimentation and evaluation. Patients with liver diseases, hemiplegic and diabetic conditions were selected as study samples. Discharge evaluation, follow up home care, measurement and evaluation were carried out according to the protocols of care and measurement plan for each patient for the period of 6 months after discharge. The study was carried out for the period from Jan. 1987 to Dec. 1989. The following are the results of the study presented according to the hypotheses set forth for the study ; 1. Total expenditures for the period of study were not reduced for the experimental group, however, since the cost per hospital visit is about 4 times as great as the cost per home visit, the effect of cost saving by home care will become a reality as home care replaces part of the hospital visits. 2. The effect on the rate of readmission and job retention was found to be statistically nonsignificant though the number of readmission was less among the experimental group receiving home care. 3. The effect on compliance to the health care regime was found to be statistically significant at the 5% level for hepatopathic and diabetic patients. 4. Education on diet, rest and excise, and medication through home care had an effect on improved liver function test scores, prevention of complications and self - care knowledge in hepatopathic patients at a statistically significant level. 5. In hemiplegic patient, home care had an effect on increased grasping power at a significant level. However. there was no significant difference between the experimental and control groups in the level of compliane, prevention of complications or in self-care practices. 6. In diabetic patients, there was no difference between the experimental and control groups in scores of laboratory tests, appearance of complications, and self-care knowledge or self -care practices. The above findings indicate that a home care program instituted for such short term as 6 months period could not totally demonstrate its effectiveness at a statistically significant level by quantitative analysis however, what was shown in part in this analysis, and in the continuous consultation sought by those who had been in the experimental group, is that home health care has a great potential in retarding or preventing pathological progress, facilitating rehabilitative and productive life, and improving quality of life by adding comfort, confidence and strength to patients and their families. For the further studies of this kind with chronic patients it is recommended that a sample of newly diagnosed patients be followed up for a longer period of time with more frequent observations to demonstrate a more dear- cut picture of the effectiveness of home care.

• 한국지구과학회지
• /
• 제40권2호
• /
• pp.135-148
• /
• 2019

전세계적으로 일사계 비교관측 기술은 급격히 발전하고 있지만 국내의 경우 일사 비교관측 표준지침을 준비하고 있는 실정이다. 본 연구에서는 국내 기상 및 지리적 환경을 고려하여 전천일사계의 비교관측 절차를 정립하였다. 2017년 아시아 지역 복사센터에서는 국가표준 일사계들의 비교관측을 통해 일사계 보정이 이루어졌다. 이때 검교정된 기상청 기준기를 이용하여 기상청의 부기준기들과 강릉원주대의 전천일사계의 비교관측 및 검교정이 수행되었다. 비교관측 및 검교정은 2018년 10월 24일부터 10월 25일(2일)까지 수행되었으며 비교관측자료를 분석하여 오차분석 및 검교정을 수행하였다. 보정전 비교관측에 따르면, 전천일사계 부기준기들(B-J)은 기상청 전천일사계 기준기(A)를 기준으로 ${\pm}12.0W\;m^{-2}$2 이하의 편차가 나타났고 B와 I 전천일사계는 ${\pm}4.0W\;m^{-2}$ 미만의 작은 편차를 보였다. 태양 복사량이 $450W\;m^{-2}$ 이상인 자료들을 이용하여 감도정수의 보정값을 계산하였다. B와 I 일사계(오차 ${\pm}0.5W\;m^{-2}$ 이하)를 제외한 일사계들(오차 ${\pm}5W\;m^{-2}$ 이상)은 $0.08-0.16{\mu}V(W\;m^{-2})^{-1}$ 감도정수 변경이 적용되었다. C 일사계는 감도정수의 변화가 가장 컸으며 감도정수는 $-0.16{\mu}V(W\;m^{-2})^{-1}$으로 보정하였다. 비교관측에 참가한 9종의 기준기 및 부기준기들의 최종 관측오차는 $0.06W\;m^{-2}$ (0.08%) 이하였으며 허용범위인 ${\pm}1.00%$ (${\pm}4.50W\;m^{-2}$)로 검교정되었다.

• Journal of Pharmaceutical Investigation
• /
• 제34권1호
• /
• pp.49-55
• /
• 2004

To develop a aceclofenac soft capsule, four preparations with various solubilizers were prepared and their dissolution test was carried out. Among four preparations tested, a preparation with ethanolamine was selected as a formula of aceclofenac soft capsule (Clanza $S^{TM}$), since it showed the fastεst dissolution rate. Bioequivalence of aceclofenac tablet, $Airtal^{TM}$ (Dae-Woong Pharmaceutical Co., Ltd.) and aceclofenac soft capsule, Clanza $S^{TM}$ (Korea United Pharmaceutical Co., Ltd.) was evaluated according to the guideline of KA Fourteen normal male volunteers (age 20 - 25 years old) were divided into two groups and a randomized $2{\times}2$ cross-over study was employed. After oral administration of one tablet or capsule containing 100 mg of aceclofenac, blood was taken at predetermined time intervals and the concentration of aceclofenac in plasma was determined with an HPLC method under UV detector The pharmacokinetic parameters ($C_{max}$ and $AUC_t$) were calculated and ANOVA was utilized for the statistical analysis of parameters using logarithmetically transformed $AUC_t$, $C_{max}$ and $T_{max}$. The results showed that the differences in $AUC_t$, $C_{max}$ and $T_{max}$ between Aral tablet and Clanza soft capsule were 2.89%, 0.18% and 43.0%, respectively. There were no sequence effects between two formulations in these parameters. The 90% confidence intervals using logarithmically transformed data were within the acceptance range of log(0.8) to log(15) (e.g. log(0.81) -log(1.23) ad log(0.89) -log(1.4)) fo $AUC_t$ and $C_{max}$, respectively. Thus, the criteria of the KFDA guidelines for the equivalence was satisfied, indicating that Clanza $S^{TM}$ soft capsule is bioequivalent to$Airtal^{TM}$ tablet.