• 제목/요약/키워드: book value

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Historical Medical Value of Donguibogam

  • Song, Bong-Keun;Won, Jin-Hee;Kim, Sungchul
    • 대한약침학회지
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    • 제19권1호
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    • pp.16-20
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    • 2016
  • Oriental medicine, since its origin in China, has had a long history extending over 2000 years. Today, it comprises several types of medicine predominately practiced in East Asia, including traditional Chinese, traditional Korean, and Kampo medicine. The distinctive medical system of traditional Korean medicine was established shortly after the publication of Donguibogam by Dr. Heo Jun in 1613. Donguibogam is highly acclaimed across East Asia; in 2009, in light of its historical medical value, the United Nations Educational, Scientific, and Cultural Organization registered the book on its cultural heritage list. Here, we review the historical medical value of Donguibogam. The findings confirm that Donguibogam developed a unique and independent form of traditional Korean medicine and innovatively reformed the disease classification system. Moreover, Donguibogam emphasized the importance of disease prevention and medical pragmatism. This book also accelerated the development of folk medicine. Owing to its historical medical value, Donguibogam is now considered the 'bible' of Oriental medicine. Its wide acceptance has contributed to the expansion of Korean medicine utilization among the general public. Donguibogam has also played an important role in the establishment of traditional Korean medicine as a universally valid and original form of medicine, independent of traditional Chinese medicine.

Effect of Tax-Related Information on Pre-Tax Income Forecast and Value Relevance

  • OH, Kwang-Wuk;KI, Eun-Sun
    • The Journal of Asian Finance, Economics and Business
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    • 제7권1호
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    • pp.81-90
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    • 2020
  • We examine the effects of the complexity of tax-related information on the issuance of analyst's pre-tax income forecast and its value relevance. If analysts respond adequately to the needs of investors, they are more likely to provide a pre-tax income forecast. The provision of a pre-tax income forecast may indicate analysts' confidence in assessing the quality of earnings. Thus, investors, in turn, would be more confident in the analysts' pre-tax income forecasts if analysts provide both pre-tax and earnings forecasts than only the latter. Using a sample of Korean listed companies for 2005-2014, we find that analysts are likely to provide an implicit tax forecast when the volatility of the effective tax rate is low and the book-tax differences are small. We also find that when analysts provide pre-tax and after tax income forecasts, the value relevance for unexpected earnings increases. These results indicate that analysts are likely to be interested in corporate tax information and the complexity of tax-related information affects the availability of implicit tax forecasts. Furthermore, this study provides empirical evidence that when analysts provide both pre-tax and after tax income forecasts, investors have more confidence in analysts' earnings forecasts, which results in greater investors' responses.

『본초정화(本草精華)』의 해제(解題)에 관한 역사학적(醫史學的) 접근 (『Bonchojeonghwa(本草精華)』, Medical Historical Approach to Bibliographic Notes)

  • 김홍균
    • 한국의사학회지
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    • 제24권2호
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    • pp.25-55
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    • 2011
  • The currently existing "Bonchojeonghwa (本草精華)" is a manuscript without the preface and the epilogue, composed of 2 books in 2 volumes. This book is a quintessence of knowledge on science of medicinal ingredients (medicinal phytology I herbal science) as well as an trial of new development in Chosun medical science. I.e. this book includes surprising change representing medical science in Chosun dynasty as a single publication on science of medicinal ingredients. It holds a value essential to clinician as a specialized book in medicinal ingredients, and Includes richer content on medicinal ingredients than any other books published before. In addition, it is away from boring list-up of superfluous knowledge as seen in "Bonchokangmok(本草綱目)" published in China, and well summarizes essential knowledge which can be used within a range of medicines available in Korea. This book has an outstanding structure that can be even used in today's textbook on science of medicinal ingredients, as it has clear theory, system and classification. Because it handles essential learning points prior to prescription to disease, it is possible to configure new prescription and adjustment of medicinal materials. Moreover, this book can play a good role for linguistic study at the time of publication, because it describes many drugs in Hangul in many parts of the book. "Bonchojeonghwa" includes a variety of animals, plants and mineral resources in Korea, like "Bonchokangmok" which was recently listed in UNESCO. As such, it has a significance in natural history as well as pharmacy in Korean Medicine. It has various academic relationships all in biologic & abiologic aspects. It has importance in sharing future biological resources, building up international potential, setting up the standard for biologic species under IMF system, and becoming a base for resource diplomacy. We should not only see it as a book on medicinal ingredients in terms of Oriental Medicine, but also make an prudent approach to it in terms of study strengthening Korea's national competitiveness. After bibliographical reviewing on the features & characteristics of the only existing copy of "Bonchojeonghwa" housed in Kyujanggak(奎章閣) of Seoul National University, the followings are noted. First, "Bonchojeonghwa" is a specialized book on medicinal ingredients voluntarily made by private hands to distribute knowledge on drugs in the desolate situation after Imjinoeran (Japanese Invasion in 1592), without waiting for governmental help. Second, it raised accessibility and practicality by new editing. Third, it classified 990 different kinds of drugs into plant, animal, and mineral at large, and dassified more in detail into 15 'Bu' and 48 'Ryu' at 258 pages. Fourth, the publication of this book is estimated to be around 1625~1633, at the time of Injo's reign in 17th century. Fifth, it contains the existing & up-to-date knowledge at the time of publication, and it is possible to see the supply-demand situation by Hangul descriptions in 149 places in the book. By the fact that there are many linguistic evidences of 17th century, explains well when the book was published.

클라우드 컬렉션에 관한 연구 (A Study on the Cloud Collection)

  • 조재인
    • 한국도서관정보학회지
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    • 제43권1호
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    • pp.201-219
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    • 2012
  • 클라우드 컴퓨팅에서 발생된 클라우드 컬렉션은 네트워크상의 또는 물리적 형태의 플랫폼을 통해 도서관간 중복된 장서를 공동 보존 활용함으로써 새로운 가치를 창출시키는 프레임�p을 의미한다. 전자책 시장 활성화와 인쇄본의 소급 디지털화 경향은 라이선스 기반의 전자책 서비스와 도서관 소장 도서의 공동 활용을 추구하는 새로운 장서 관리 패러다임을 예고하고 있다. 본 연구는 디지털 보존과 인쇄본 공동 보존이 상보적 역할을 수행할 수 있는 클라우드 컬렉션의 개념에 대해 논의하고, 한국 대학도서관의 클라우드 컬렉션 도입 방향을 전망해 본다.

동양문고소장 중간본 "주제군징"에 대하여 -특히 판본과 그 자료적 가치를 중심으로- (A Study of the Chuchih $Ch'unch\hat{e}ng$, or 'Proofs of Providence,' with Emphasis on Its Impression and Value)

  • 심우준
    • 한국문헌정보학회지
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    • 제1권
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    • pp.77-102
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    • 1970
  • The writer discusses about the value of the two-volume Chuchih $Ch'unch\hat{e}ng$ in the Toyo Bunko in terms of its history and contents. The book is an incomplete reprint without preface. However, it has no error in its contents through the three elaborate revisions. The writer defines the book as a scientific and religious work. The author shows in the first volume his hypothesis, analysis, and conclusion, of the order of the things in the universe and in the second volume tries to prove the God's existence and Divine Providence. The proofs presented are related to the scientific thoughts of the West in the 17th century.

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『테스』를 통해 본 포스트휴먼 시대의 인간 (Tess as Posthuman: Overturning Conventional Ideas in Tess of the D'Urbervilles)

  • 조부민;김동욱
    • 영미문화
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    • 제18권4호
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    • pp.189-213
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    • 2018
  • This paper aims to show how Thomas Hardy overturns conventional ideas in opposition and eventually disrupts the hierarchical order of ideas in the Victorian society of Tess of the D'Urbervilles. Divided into four sections, such as feeling/reason, purity/impurity, femininity/masculinity, and death/life, it examines how these binaries are deconstructed in the heroine's tragic life journey. The heroine Tess of the book, who boldly crosses the boundaries marked by traditional society, turns her image as a fallen woman into that of divinity, erasing the boundary between evil and good. In doing so, Hardy leads the reader to question the system of established values and reveals the illegitimacy of absolute values, thence stressing what all one can grasp in this world is nothing else than an absence of a central value. The relativity of truth and the power of overturning established value systems advertised in the book have significant implications for today's readers as well as for the Victorians.

밀랍지의 열화 거동 (제1보) - 열에 의한 밀랍지의 열화 - (Ageing Behavior of Beeswax Coated Hanji(I) - Thermal Ageing Test of Beeswax Coated Hanji -)

  • 김강재;엄태진
    • 펄프종이기술
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    • 제42권2호
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    • pp.46-52
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    • 2010
  • The annals of Joseon Dynasty has been known as one of the UNESCO's Memory of the World Heritage. The annals of Joseon Dynasty composed with two kind of books, wax coated book and non coated book. Especially the waxed book have been severely damaged by various reason. For the safety preservation of the annals of Joseon Dynasty waxed book, the thermal ageing mechanism of beeswax coated Hanji paper has been evaluated. The weight loss of waxed Hanji were rapidly increased until 30 days in three temperatures(105, 120 & $150^{\circ}C$) and stabilized after 30 days. The acid value and relative intensity of carbonyl groups in beeswax were increased with strong conditions. This means that the deterioration of beeswax should be progressed with oxidizing reaction. The physical strength and the crystallinity of dewaxed Hanji were decreased with ageing time.

20세기 조선 왕실 처방집 『어용탕제책(御用湯劑冊)』 연구 (A Study on the 20th Century Joseon Dynasty Royal Prescription Book, 『Eoyong Tangjechaeg(御用湯劑冊)』)

  • 최성운;황지혜;장재립;김남일
    • 한국의사학회지
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    • 제33권2호
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    • pp.23-36
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    • 2020
  • In this paper, we look at the basic bibliographic details, such as the publication period, of the 20th century Joseon dynasty royal prescription book, Eoyong Tangjechaeg (御用湯劑冊). Through the process of searching for the royal family members who were given the prescriptions from the royal prescription book, as well as the doctors who gave the prescription, we aim to study its purpose as well as its value in terms of medical history. By studying this piece of medical literature, we will be able to shed light on the Joseon dynasty's royal Korean medicine practices as it passed through the turbulence of history during times such as the Korean Empire (1897-1910) and the Japanese colonial era (1910-1945). We illustrate the changes that took place in royal Korean medicine at the time, and also consider the trends of royal prescriptions as well as their significance from a Korean medicinal standpoint.

버클리대학 동아시아도서관 소장 검험서(檢驗書)의 내용과 사료적 가치 (The Contents and Historical Material Value of Coroner's Inquest Reports in C.V. Starr East Asian Library, University Of California Berkeley)

  • 조윤선
    • 한국한의학연구원논문집
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    • 제17권2호
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    • pp.29-37
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    • 2011
  • The purpose of this study is to introduce the historical material documents 'Kumgo'("檢考"), 'Haeyeongkumandenglok'("海營檢案謄錄"), 'Wanyeong-kumjedenglok'("完營檢題謄錄冊") which were possessed by C.V. Starr East Asian Library, University Of California Berkeley. These documents are a kinds of the coroner's inquest reports that were made out by the provincial magistrate of the Chos$\u{o}$n dynasty in the nineteenth century. The important contents of these documents consist of the murder cases include the trial records of the persons who connected with the case and the reports of the corpse, etc. Especially, 'Kumgo'("檢考") is the investigator's guide book, the outline of this book is how to investigate the murder's case and how to make out the reports. The 'Haeyeong-kumandenglok'("海營檢案謄錄") is an old book of the transcribe from the many kinds of the murder case's reports which were occurred in Whanghae province("黃海道"), 1882-1884. The book of the 'Wanyeong-kumjedenglok ("完營檢題謄錄冊") is transcribe from the text of the murder's case decisions by the provincial magistrate, in Jeonra province("全羅道"), 1837-1839. The result of this study is as follows ; These documents have the valuable material factors especially in the fields of korean old law, social, woman history. and it seems that these documents will be used in the variety fields of the human scientific researches.

연암 저작 추정서 『익감(翼鑑)』에 관하여 (Ikkam(翼鑑) presumed to be written by Yeonam)

  • 박상영
    • 한국의사학회지
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    • 제27권2호
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    • pp.121-126
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    • 2014
  • The purpose of this paper is to report a newly discovered book whose title is Ikkam (翼鑑) and prepare for a full-scale study. The book, Ikkam, has a variety of contexts in which it seems to be written by Park Ji-won. First, 'Sanin' in 'Yeonam-Sanin' is consistent with the behaviors of Yeonam Park Ji-won who lived in hiding in the Yeonam valley in 1777. In addition, many statements written in the introduction, such as "as we stick to the old things, we do not know a makeshift", "we are well versed in changes" and "many soldiers are not always good" remind us of other writings of Park Ji-won. Moreover, he writes the statements using antithesis. It is the force of writing style of a literary person who is not engaged in medical service. In addition, he puts six qi in the introduction, but it is not as sophisticated as Jejungsinpyeon (濟衆新編). It suggests that this book may be published earlier than Jejungsinpyeon. When comparing Ikkam with Euimunbogam (醫門寶鑑) and Jejungsinpyeon, it seems common to place six qi in the introduction at the time. In addition, through this book, we find that Park Ji-won known as a writer of Geumryosocho (金蓼小抄) has fairly much knowledge in the medicine. We can estimate his passion and depth about the medicine through a longing for a new medical book shown in the introduction of Geumryosocho. However, various approaches to similar disease symptoms shown in the introduction help us to recognize his true qualities in the medicine. In addition, like other experience prescriptions, this book excludes prescriptions using medicinal herbs with toxicity or rare medicinal herbs in the situation with a limited supply of them in remote areas but includes prescriptions which are widely used. It shows that experience prescriptions in the Joseon Dynasty are effective to specifically identify medicinal herbs and prescriptions which are widely used in Korea. These values cannot be compensated by Donguibogam (東醫寶鑑) which has an infinite value.