• 한국산학기술학회논문지
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• 제18권6호
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• pp.312-318
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• 2017

본 연구는 비영리법인 의료기관이 영업활동에서 자금부족으로 인한 경영위험 상황에 대비하기 위하여 재무적 측면에서의 현금흐름 관리방안을 제시하고자, 비영리법인인 25개 종합병원과 23개 병원을 대상으로 재무정보를 이용하여 현금흐름을 산출한 후, 재무적 측면에서 영업활동에 필요한 자금인 순운전자본과 경영활동에 의한 자금의 동태적 개념인 현금흐름 간의 관계를 분석하였다. 분석결과, 결산연도별 산출지표 중 종합병원은 73.3%에서, 병원은 83.3%에서 영업활동에 필요한 자금인 순운전자본이 확보되지 않았었다. 순운전자본에 영향을 미치는 현금흐름 종류는 종합병원에서는 현금유출 없는 비용과 차입금 변동, 병원에서는 현금유출 없는 비용과 현금유입 없는 수익 그리고 차입금 변동이었다. 그러나 재무적 측면에서 영업활동에 필요한 자금이 확보되지 않았던 경우에, 종합병원은 현금유출 없는 비용인 감가상각비 등이 높고, 현금유입 없는 수익인 준비금 및 충당금 등이 낮아, 금융자금의 차입을 증가하게 되어 영업활동에 필요한 자금인 순운전자본이 낮아지게 되어 재무적 측면의 경영위험 환경이 되었다는 것을 알 수 있었으며, 병원은 현금유출 없는 비용이 높고, 금융자금의 차입을 증가시킴으로 인하여 영업활동에 필요한 자금인 순운전자본이 낮아지게 되어 재무적 측면의 경영위험 환경이 되었다는 것을 알 수 있었다. 따라서 경영활동에 있어서 실질적인 현금흐름의 안정성을 위해서는 현금의 유출이 없는 비용의 산정과 이들의 운용 등에 대한 적정성과 타당성 등을 검토해 볼 필요성이 있을 것이며, 현금흐름을 고려하여 체계적이고 합리적으로 자금관리를 하기 위한 적절한 내부정책방안의 검토가 필요할 것으로 사료된다.

• Journal of Pharmaceutical Investigation
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• 제35권3호
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• pp.137-142
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• 2005

A rapid, selective and sensitive reversed-phase HPLC method for the determination of glipizide in human serum was validated and applied to the pharmacokinetic study of glipizide. Glipizide and internal standard, tolbutamide, were extracted from human serum by liquid-liquid extraction with benzene and analyzed on a Nova Pak $C_{18}\;60{\AA}$ column with the mobile phase of acetonitrile-potassium dihydrogen phosphate (10 mM, pH 3.5) (4:6, v/v). Detection wavelength of 275 nm and flow rate of 0.7 ml/min were fixed for the study. The assay robustness for the changes of mobile phase pH, organic solvent content, and flow rate was confirmed by $3^3$ factorial design using a fixed glipizide concentration (500 ng/ ml) with respect to its peak area and retention time. And also, the ruggedness of this method was investigated at three different laboratories using same quality control (QC) samples. This method showed linear response over the concentration range of 10-1000 ng/ml with correlation coefficient greater than 0.999. The lower limit of quantitation using 0.5 ml of serum was 10.0 ng/ml, which was sensitive enough for pharmacokinetic studies. The overall accuracy of the quality control samples ranged from 82.6 to 105.0% for glipizide with overall precision (% C.V.) being 1.13-13.20%. The percent recovery for human serum was in the range of 85.2 93.5%. Stability studies showed that glipizide was stable during storage, or during the assay procedure in human serum. The peak area and retention time of glipizide were not significantly affected by the changes of mobile phase pH, organic solvent content, and flow rate under the conditions studied. This method showed good ruggedness (within 15% C.V.) and was successfully used for the analysis of glipizide in human serum samples for the pharmacokinetic studies at three different laboratories, demonstrating the suitability of the method.

• Journal of Pharmaceutical Investigation
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• 제35권6호
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• pp.437-443
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• 2005

A rapid, selective and sensitive reversed-phase HPLC method for the determination of a major metabolite of terfenadine, fexofenadine, in human serum was developed, validated, and applied to the pharmacokinetic study of terfenadine. Fexofenadine and internal standard, haloperidol were extracted from human serum by liquid-liquid extraction with acetonitrile and analyzed on a $Symmetry^{TM}$ C8 column with the mobile phase of 1% triethylamine phosphate (pH 3.7)-acetonitrile (67:33, v/v, adjusted to pH 5.6 with triethylamine). Detection wavelength of 230 nm for excitation, 280 nm for emission and flow rate of 1.0 mL/min were fixed for the study. The assay robustness for the changes of mobile phase pH, organic solvent content, and flow rate was confirmed by $3^{3}$ factorial design using a fixed fexofenadine concentration (50 ng/mL) with respect to its peak area and retention time. In addition, the ruggedness of this method was investigated at three different laboratories using same quality control (QC) samples. This method showed linear response over the concentration range of 10-500 ng/mL with correlation coefficients greater than 0.999. The lower limit of quantification using 0.5 mL of serum was 10 ng/mL, which was sensitive enough for the pharmacokinetic studies of terfenadine. The overall accuracy of the quality control samples ranged from 95.70 to 114.58% for fexofenadine with overall precision (% C.V.) being 3.53-14.39%. The relative mean recovery of fexofenadine for human serum was 90.17%. Stability studies (freeze-thaw, short-term, extracted serum sample and stock solution) showed that fexofenadine was stable during storage, or during the assay procedure in human serum. However, the storage at $-70^{\circ}C$ for 4 weeks showed that fexofenadine was not stable. The peak area and retention time of fexofenadine were not significantly affected by the changes of mobile phase pH, organic solvent content, and flow rate under the conditions studied. This method showed good ruggedness (within 15% C.V.) and was successfully used for the analysis of fexofenadine in human serum samples for the pharmacokinetic studies of orally administered Tafedine tablet (60 mg as terfenadine) at three different laboratories, demonstrating the suitability of the method.

• Journal of Pharmaceutical Investigation
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• 제35권4호
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• pp.265-271
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• 2005

A rapid, selective and sensitive reversed-phase HPLC method for the determination of etodolac in human serum was developed, validated, and applied to the pharmacokinetic study of etodolac. Etodolac and internal standard, ibuprofen were extracted from human serum by liquid-liquid extraction with hexane/isopropanol (95:5, v/v) and analyzed on a Luna C18(2) column with the mobile phase of 1% aqueous acetic acid-acetonitrile (4:6, v/v). Detection wavelength of 227 nm and flow rate of 1.0 mL/min were fixed for the study. The assay robustness for the changes of mobile phase pH, organic solvent content, and flow rate was confirmed by $3^3$ factorial design using a fixed etodolac concentration $(1\;{\mu}g/mL)$ with respect to its peak area and retention time. And also, the ruggedness of this method was investigated at three different laboratories using same quality control (QC) samples. This method showed linear response over the concentration range of $0.05-40\;{\mu}g/mL$ with correlation coefficients greater than 0.999. The lower limit of quantification using 0.5 mL of serum was 0.05 ${\mu}g/mL$, which was sensitive enough for pharmacokinetic studies. The overall accuracy of the quality control samples ranged from 92.00 to 110.00% for etodolac with overall precision (% C.V.) being 1.08-10.11%. The percent recovery for human serum was in the range of 76.73-115.30%. Stability studies showed that etodolac was stable during storage, or during the assay procedure in human serum. The peak area and retention time of etodolac were not significantly affected by the changes of mobile phase pH, organic solvent content, and flow rate under the conditions studied. This method showed good ruggedness (within 15% C.V.) and was successfully used for the analysis of etodolac in human serum samples for the pharmacokinetic studies of orally administered Lodin XL tablet (400 mg as etodolac) at three different laboratories, demonstrating the suitability of the method.

• Journal of Pharmaceutical Investigation
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• 제35권6호
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• pp.423-429
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• 2005

A selective and sensitive reversed-phase HPLC method for the determination of fenoprofen in human serum was developed, validated, and applied to the pharmacokinetic study of fenoprofen calcium. Fenoprofen and internal standard, ketoprofen, were extracted from human serum by liquid-liquid extraction with diethyl ether and analyzed on a Luna C18(2) column with the mobile phase of acetonitrile-3 mM potassium dihydrogen phosphate (32:68, v/v, adjusted to pH 6.6 with phosphoric acid). Detection wavelength of 272 nm and flow rate of 0.25 mL/min were fixed for the study. The assay robustness for the changes of mobile phase pH, organic solvent content, and flow rate was confirmed by $3^{3}$ factorial design using a fixed fenoprofen concentration $(2\;{\mu}g/mL)$ with respect to its peak area and retention time. And also, the ruggedness of this method was investigated at three different laboratories using same quality control (QC) samples. This method showed linear response over the concentration range of $0.05-100\;{\mu}g/mL$ with correlation coefficients greater than 0.999. The lower limit of quantification using 1 mL of serum was $0.05\;{\mu}g/mL$, which was sensitive enough for pharmacokinetic studies. The overall accuracy of the quality control samples ranged from 92.27 to 109.20% for fenoprofen with overall precision (% C.V.) being 5.51-11.71 %. The relative mean recovery of fenoprofen for human serum was 81.7%. Stability (freeze-thaw, short and long-term) studies showed that fenoprofen was not stable during storage. But, extracted serum sample and stock solution were allowed to stand at ambient temperature for 12 hr prior to injection without affecting the quantification. The peak area and retention time of fenoprofen were not significantly affected by the changes of mobile phase pH, organic solvent content, and flow rate under the conditions studied. This method showed good ruggedness (within 15% C.V.) and was successfully used for the analysis of fenoprofen in human serum samples for the pharmacokinetic studies of orally administered Fenopron tablet (600 mg as fenoprofen) at three different laboratories, demonstrating the suitability of the method.

• 기술혁신학회지
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• 제16권1호
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• pp.63-100
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• 2013

과학데이터는 사실, 관찰, 이미지, 컴퓨터프로그램결과, 기록, 측량 또는 경험(논거, 이론, 테스트 또는 가설 또는 기타 연구물에 기초한)의 형태에서 생성되는 데이터를 의미한다. 연구패러다임이 데이터 중심의 연계 융합연구로 전환되면서 이러한 과학데이터에 대한 중요성과 그 가치는 매우 높아지고 있다. 과학데이터가 창의적인 연구개발을 위해 효율적으로 재사용될 수 있기 위해서는 공유와 활용을 위한 관리체계의 구축이 필수적이다. 과학데이터의 공유와 활용을 위한 관리체제의 구축은 국가적 차원에서 이루어져야 하지만, 우리나라의 경우 관리체제의 수준은 호주, 미국, 중국 또는 유럽에 비해서 연계성으로나 효율성으로나 내실을 기하지 못하고 있다. 호주, 미국, 중국 등은 국가차원에서 관련 기관을 통해 과학데이터를 수집, 관리 및 유지하는 등 데이터 활용을 적극적으로 추진하기 위하여 중장기적인 정책수립, 법제도 정비, 기반시설에 대한 투자를 지속적으로 확대하고 있다. 본 연구는 효율적이고 공정한 과학데이터의 공유 및 활용을 위한 국가적인 관리체계구축 및 이를 뒷받침할 수 있는 법제도를 정비함에 있어서 해외 관련 입법례 및 정책동향에 관하여 살펴보고, 향후 우리나라의 대응방안을 제시하였다.

• Asian Pacific Journal of Cancer Prevention
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• 제16권6호
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• pp.2263-2268
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• 2015

Background: Many studies have reported associations of the X-ray repair cross-complementing group 3 (XRCC3) Thr241Met polymorphism with colorectal cancer (CRC) risk, but the results remained controversial. Hence, we performed the present meta-analysis with different inheritance models. Materials and Methods: We searched the PubMed and Google scholar databases for studies relating to associations between XRCC3 Thr241Met polymorphism and risk of CRC. 16 studies with 5,193 cases and 6,645 controls were finally included into the meta-analysis. Results: We found that the XRCC3 Thr241Met polymorphism was associated with increased CRC risk only under a dominant genetic model (CC+CT vs. TT: OR 0.575, 95%CI 0.498-1.665, p<0.001, $P_{heterogeneity}=0.00$, $I^2=83%$). There was a significant association between XRCC3 Thr241Met polymorphism and CRC risk in Caucasian in the overall 8 studies under only in the heterozygote genetic model (CT vs. TT: OR=0.929, 95%CI =0.806-1.070, P=0.308, $P_{heterogeneity}=0.002$, $I^2=57%$). Four studies evaluated the XRCC3 Thr241Met polymorphism and CRC risk in Asians. Two genetic models of the XRCC3 polymorphism were significantly correlated with increasing risk in Asians (dominant model: CC+CT vs. TT: OR= 0.609, 95%CI=411-0.902, P=0.013, $P_{heterogeneity}=0.54$, $I^2=0.00%$; Allele model: C vs. T: OR=0.708, 95 %=CI 0.605-0.829, p=0.000, $P_{heterogeneity}=0.000$, $I^2=92%$). The sensitivity analysis suggested stability of this meta-analysis and no publication bias was detected. Conclusions: In conclusion, this meta-analysis indicates that XRCC3 Thr241Met shows an increased CRC risk, particularly in Asians rather than Caucasians.

• 대한관절경학회지
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• 제3권2호
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• pp.132-137
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• 1999

목 적 : 관절경하에서 전위된 경골극 골절을 suture hook와 PDS를 이용하여 견인봉합술을 실시하고 그 수술수기와 임상적 결과를 보고하고자 한다. 재료 및 방법 : 1997년 2월부터 1998년 6월까지 견인봉합술을 시행한 12명의 환자중 최소 1년이상 추시관찰이 가능하였던 7명의 환자를 대상으로 하였다. 7예 모두 수상후 3주이내의 급성 손상이며 증상 발현부터 수술까지의 평균 기간은 6.1일이었다. 7예중 4예에서 반월상 연골판파열, 내측 측부 인대손상등의 동반손상이 발견되었고 경골극 골절에 대한 수술시 동반손상에 대한 수술적 치료도 병행하였다. 결 과 : 추시기간은 평균 16.6개월로서, 7례 모두에서 골유합을 얻을수 있었으며 골유합시기는 평균 7.4주였다. 후방십자인대 견열골절 및 외측 반월상 연골판손상이 동반된 환자중 1례에서 관절 운동의 제한이 있었으나 수술후 1년 뒤 관절경적 유착 제거술이후 정상 관절 운동 범위를 보였다. 1명의 환자에서 경도의 전방 불안정성의 소견을 보였으나 자각증세나 일상생활의 제한이 없었다. 결 론 : Suture hook과 PDS를 이용한 관절경적 수술은 골편이 작거나 분쇄골절인 경우에도 해부학적 정복을 얻을수 있고, 조기 재활도 가능하므로 전위된 경골극 골절치료에 있어서 유용한 방법의 하나로 사료된다.

• Journal of Pharmaceutical Investigation
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• 제36권2호
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• pp.89-95
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• 2006

A selective and sensitive reversed-phase HPLC method for the determination of pentoxifylline in human serum was developed, validated, and applied to the pharmacokinetic study of pentoxifylline. Pentoxifylline and internal standard, chloramphenicol, were extracted from the serum by liquid-liquid extraction with dichloromethane and analyzed on a Luna CI8(2) column with the mobile phase of acetonitrile-0.034 M phosphoric acid (25:75, v/v, adjusted to pH 4.0 with 10 M NaOH). Detection wavelength of 273 nm and flow rate of 0.8 mL/min were used. This method showed linear response over the concentration range of 10-500 ng/mL with correlation coefficients greater than 0.999. The lower limit of quantification using 0.5 mL of the serum was 10 ng/mL, which was sensitive enough for pharmacokinetic studies of pentoxifylline. The overall accuracy of the quality control samples ranged from 89.3 to 92.7% for pentoxifylline with overall precision (% C.V.) being 4.1-9.2%. The relative mean recovery of pentoxifylline for human serum was 105.8%. Stability (stock solution, short and long-term) studies showed that pentoxifylline was not stable during storage. But three freeze-thaw cycles and extracted serum samples were stable. This method showed good ruggedness (within 15% C.V.) and was successfully applied for the analysis of pentoxifylline in human serum samples for the pharmacokinetic studies of orally administered $Trental^{\circledR}$ tablet (400 mg pentoxifylline), demonstrating the suitability of the method.

• 한국항해항만학회지
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• 제44권4호
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• pp.338-346
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• 2020

본 연구에서는 국적외항선사를 대상으로 DEA에 의한 Malmquist 생산성지수를 측정하여 주요 재무비율(수익성, 재무안정성, 유동성, 효율성, 생산성 간에 영향 관계와 판별력을 규명하여 생산성을 개선할 방안을 제시하였다. 2017년에 비하여 2018년에 생산성(MPI)이 증대한 선사보다 감소한 선사가 11개 많다. 생산성 감소는 주로 내부환경의 영향을 받는 기술적 효율성 변화지수(TECI)의 감소가 주요인이며, 생산성이 증대된 선사는 외부환경의 영향을 받는 기술변화지수(TCI)의 증대로 나타나고 있다. 또한 생산성(MPI)과 경영효율성(CRS) 간의 강한 유의적인 상관관계를 보인다. 선사 내부요인에 의한 기술적 효율성변화지수(TEC)는 효율적인 선사가 유의적으로 높은데 순수효율성 변화가 아니고 규모효율성변화의 차이에 기인한다. 용선비/매출 비율은 생산성이 높은 선사(0.17)가 낮은 선사(0.21)에 비하여 낮고, 매출액영업이익률은 MPI>1인 선사는 7%인데 MPI<1인 선사는 1%에 불과하여 용선비 규모와 영업수익성은 생산성과 밀접한 관련이 있는 것으로 판명된다. 따라서 외항선사는 용선비중을 줄이고 내부적인 경영효율 개선을 통한 규모 효율과 생산성을 증대시켜야만 채산성을 높일 수 있는 것으로 확인하였다.