• Title/Summary/Keyword: 장부도

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건축사사무소 경영의 실상

  • Choe, Dong-Gyu
    • Korean Architects
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    • no.8 s.436
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    • pp.80-84
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    • 2005
  • 지금 건축계는 양극화 현상이 뚜렷한 것 같다. 사회의 일반적인 현상 즉 부자와 빈자가 양극으로 갈라지고, 중간층이 무너지고 없듯이 일이 밀려 바쁜 대형사무실과 일이 없어 절절매는 소형사무실만 존재할 뿐이라고 감히 말할 수 있지 않을까 싶다. 필자가 지금부터 이야기하려고 하는 것은 통계자료에 의한 것이지만 방금 한 말은 통계자료에 근거한 말이 아니고 주위의 상황을 놓고 한 말이다. 사무실 운영을 함에 장부 없이 하는 사무실이야 없겠지만 매 프로젝트마다 얼마나 남고 밑지는지 그리고 한해가 지나면 손익을 철저히 계산하여 다음해를 대비하는 사무실이 얼마나 있는지 잘 모른다. 다만 지난번 서울시건축사회에서 신규건축사 면허취득자 교육시 위와 같은 제목으로 강의를 한적이 있고, 또 유 걸선생 사무실을 방문했을 때 우리사무실의 누적된 자료를 공개할 용의는 없는가라는 질문을 받고 지금이 적당한 때라고 생각해서 이글을 쓰게 되었다. 유선생 말씀인즉 본인이 근무하던 덴버의 사무실은 30명 정도의 규모인데도 매주 화요일 오전에 각 프로젝트의 진행상황과 지출상황을 낱낱이 기록한 서류를 가지고 프로젝트 인원배분 및 진행속도를 채근한다는 것이다. 이제 우리나라의 사무실들도 이렇게 되어야 무한경쟁에서 살아남을 수 있지 않을까 생각하여 그동안 해왔던 자료를 일부 공개하려고 한다. 이보다 더 정밀하게 운영하는 사무실들에게는 부끄러운 일이 될지 모르겠다.

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Relative Pricing Multiple on Book Value of Equity and Earnings of Bankrupt Firms (법정관리기업의 회계이익과 자기자본 장부가치에 대한 상대적 주가배수 분석)

  • Shin, Hyun-Dai
    • The Journal of Information Technology
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    • v.8 no.3
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    • pp.35-49
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    • 2005
  • This study examines that pricing multiple on and incremental explanatory power of equity book value(earnings) increase(decrease) as financial health decrease. Test using a sample of 75 bankrupt firms and test using a cross-sectional, pooled sample both yield inference consistent with predictions. It is thus hypothesized that the more bankrupt time we, the higher(lower) pricing multiple book value of equity(earnings) obtained. Findings are robust to inclusion of for debt/assets ratio, ROA, and ROIC. Overall, the results is the hypothesis.

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Two Cases of Oriental Medicine on Premature Ovarian Failure by Checking Ultrasonography and Serum Hormone Assay (초음파기기를 통한 장부형상 및 호르몬검사로 확인한 조기난소부전 환자 치험 2례)

  • Koh, Ji-Eun;Lyou, Myung-Sook
    • The Journal of Korean Obstetrics and Gynecology
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    • v.29 no.1
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    • pp.116-126
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    • 2016
  • Objectives: The purpose of these cases is to report the effects of oriental medicine on two patients with premature ovarian failure. Methods: Two patients who had amenorrhea and hot flashes caused by premature ovarian failure were treated by oriental medicine such as herb medication. We estimated the effects of treatments by follow-up measurements of serum hormone level, menstrual cycle and symptoms. Besides, follicle and endometrium were checked by ultrasonography for academic research.Results After treatments, their symptoms of premature ovarian failure were improved and the menstrual cycle resumed. And the level of serum Follicle Stimulating Hormone decreased and the level of serum E2 increased.Conclusions Two cases shows that oriental medicine has effects on patients with premature ovarian failure by follow-up measurements of serum hormone level, menstrual cycle and symptoms.

Designing a Blockchain-based Vaccination History Management System (블록체인 기반 백신 접종 이력 관리 시스템 설계)

  • Hwang, Yun-Young;Kim, Soo-Hyun;Shin, Yong-Tae
    • Annual Conference of KIPS
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    • 2021.05a
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    • pp.6-8
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    • 2021
  • 최근 COVID-19의 백신이 개발되어 접종을 시작했다. 정부는 집단면역 생성을 위해 접종 목표치를 설정하고, 민관합동신속대응팀을 설립하는 등의 조치를 취하고 있다. 하지만 COVID-19의 백신이 다른 백신에 비해 개발 기간이 훨씬 짧을뿐더러, 효과가 입증되지 않아 신뢰를 얻지 못하고 있다. 블록체인은 거래 당사자 간의 거래정보를 네트워크에 참여하는 모든 구성원들이 공동으로 기록, 검증, 저장하는 분산장부 기술로 공인된 제3자 없이도 무결성 및 신뢰성을 확보할 수 있다. 이에 본 논문에서는 COVID-19 백신의 신뢰도를 제고하기 위해 블록체인을 기반으로 한 백신 접종 이력 관리 시스템을 설계하고, 향후 QR코드 등의 방식과 연동하여 백신 여권 등으로의 확장 가능성을 제시한다.

A study of the difference of Dongeui-Suse-Bowon and past Oriental-Medicine appeared in the argument of Interior-overheating-sympton of the Tae-Eum-In caused by liver's receiving heat (태음인(太陰人) 간수열(肝受熱) 이열병론(裡熱病論)을 통해 살펴본 과거의학(過去醫學)과 동의수세보원(東醫壽世保元)의 음양관(陰陽觀)의 차이(差異))

  • Kim, Jong-Weon
    • Journal of Sasang Constitutional Medicine
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    • v.9 no.1
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    • pp.127-153
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    • 1997
  • Sasang-Medicine can classify all sympton with more simple classifying system than past Oriental-Medicine, because Sasang Byeon-Zeung(=classifying system of the sympton) separate by four clearly. The merit of this Sasang Byeon-Zeung can be seen more clearly on the part of the pathology of the expiratory-scattering and inspiratory-gathering of the Tae-Eum and Tae-Yang. On this view point, this thesis discussed the following subjects. 1. Investigate the theory of raising-falling and scattering-gathering developed in the Dongeui-Suse-Bowon. 2. Investigate the changes of the recognition of the Yang-Dog sympton and Jo-Yeol sympton argued as Interior-overheating-sympton of the Tae-Eum-In caused by liver's receiving heat. 3. Investigate the Yi-Je-Ma's view on the Eum-Yang in the argument of interior-overheating-sympton of the Tae-Eum-In caused by liver's receiving heat. As a result, the following conclusions were led to. 1. Dongeui-Suse-Bowon considers Spleen-Kidney has the couple motion of the raising Yang and falling Eum, and Liver-Lung has the couple motion of the expiratory-scattering and inspiratory-gathering. This theory of raising-falling and scattering-gathering is same as in the concept with the gathering. This theory of raising-falling and scattering-gathering is same as in the concept with the theory of raising-falling and floating-sinking of past Oriental-Medicine, but more consistently systematized in the pathology and prescription. 2. Dongeui-Suse-Bowon considers the Yang-Dog sympton and Jo-Yeol sympton as the interior-overheating-sympton of the Tae-Eum-In. As following the book, the fire of desire weeken the expiratory-scattering power of the lung, and deepen the shortage of the expiratory-scattering power comparison to the inspiratory-gathering power. Therfore the sympton can be treated by releasing ourselves from the desire and taking medicine strengthening the expiratory-scattering power. 3. In the early stage of the orintal medicine, they used prescriptions composed of So-Yang medicine and Tae-Eum medicine which can cool heat. Galgeun, Mawhang and Seungma were used in the age of Sanghanron, thereafter Jugoing's Jojung-Tang and Gongsin's Galgeunhaegi-Tang were developed as prescriptions of the interior-overheating-sympton of the Tae-Eum-In, and finally Tea-Uem-In Galgeunhaegi-Tang was settled by Yi-Je-Ma.

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Long-Run Stock Price Performance of the Firms that Grant Stock Options and the Separation of Ownership and Management (소유경영기업과 전문경영기업의 스톡옵션 부여 후 장기성과 결정요인)

  • Jeong, Jae-Wook;Bae, Gil-S.
    • The Korean Journal of Financial Management
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    • v.24 no.1
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    • pp.149-182
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    • 2007
  • This study examines the determinants of the long-run stock price performance of the firms that granted stock options between 1997 and 2002. We divide the sample into the firms run by the owner and those run by the professional manager. If the primary reason for granting stock options is reduction of the agency costs between the manager and shareholders, the effect of stock options is likely to be more pronounced in the firms run by the professional manager. We find that the long-run abnormal returns of the firms run by the professional manager are negatively associated with the shareholdings by the manager and the book-to-market value and are positively associated with the earnings growth and the size of the outstanding stock options. In contrast, the long-run abnormal returns of the firms run by the owner are negatively associated with the cash flows rate and the sales growth rate and are positively associated with the firm size. This is consistent with the argument that the agency costs arising from the conflicts between the manager and shareholders are an important determinant of the post-stock option granting long-run stock price performance only in the firms run by the professional manager. The results also suggest that stock options in the firms run by the owner are likely to be used for the purposes such as additional compensation, a signaling device, a means that reduce the agency costs within firms.

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A Study on the Physiological Change of EEG by Olfactory Stimulation (후각자극에 의한 뇌파의 생리적 변화에 관한 연구)

  • 이동형;이재훈
    • Science of Emotion and Sensibility
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    • v.6 no.2
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    • pp.29-35
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    • 2003
  • In the oriental medicine, the illness of a human being is treated properly according to the strength and weakness of his/her physical constitution. In other words, the treatment principle of the oriental medicine is to balance the functions of the weak and strong inner parts of the physical constitution which can be classified into five characteristic elements: that is, the wood, fire, earth, mental, and water. An aroma therapy, one of traditional oriental medicine, uses pertinent perfumes to strengthen weak inner parts of the body, too. Although the remedy based on the five elements (in short, five element remedy) has revealed excellent clinical effects so far, it is still believed that the remedy is rather statistical and subjective than scientific. Thus, more systematic research needs to be done to prove it. In this paper, the correlation between perfume and physical constitutions has been formulated by grasping results of EEG through stimulation of lavender oil to both mental-type and fire-type persons. Also, the possibility of application for the five element remedy has been investigated. As a result, we found that the lavender oil helped to make strong gallbladder soften for fire-type individuals and to balance weak liver and strong gallbladder for mental-type persons. This agrees well with the results of the five element remedy practiced in the oriental medicine.

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Histopathological Studies of Witches' Broom Infected Jujube Trees Treated by Oxytetracycline (옥시테트라싸이클린을 처리한 대추나무 빗자루병 감염목의 병태해부학적 연구)

  • Im Hyong Bin;La Yong Joon;Lim Ung Kyu;Chang Tag Jung;Shin Jai Doo;Lee Soon Hyung
    • Korean Journal Plant Pathology
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    • v.1 no.2
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    • pp.101-108
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    • 1985
  • Histopathological changes in the witches'-broom mycoplasma (MLO) infected jujube trees after trunk injection of oxytetracycline HCl (OTC) solution were investigated by using light microscope, fluorescence microscope and electron microscope. In contrast to the healthy leaves, adaxial and abaxial bundle sheath extensions in the major veins of diseased leaves were highly developed, but mesophyll cells were very small, loose and necrosed. In the diseased leaves, excessive phloem was formed, xylem differentiation was supressed and polyphenols were accumulated. Jujube trees treated with 500ml of 2000ppm solution of OTC showed complete remission of witches'-broom symptoms above the injection site, but cells in the sheath extention were hypertrophied and sieve tube necrosis occurred in the secondary phloem of major veins. MLO-specific fluorescence was not observed in the samples of diseased jujube trees treated with OTC, while those from non-treated infectedstress distinctly showed a moderate amount of MLO-specific fluorescence. In the observation under the electron microscope, sieve element of diseased tissues and its associated companion cells were found to have collapsed. Parenchymas cells contained many large starch filled plastids and most samples of diseased and OTC-treated tissues showed an abnormal accumulation of starch compared to the healthy controls. Mycoplasma-like organisms were observed only within mature sieve elements in diseased tissues, but never in OTC-treated tissues.

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Overview of four subgroups in Soeum(Lessor Yin) Constitution, Which are classified based on 'Chang(=Viscera) and Fu(=Bowels) meridian theory' (소음인(小陰人)의 장부경락론적(臟腑經絡論的) 고찰(考察))

  • Yom, Tae-hwan
    • Journal of Sasang Constitutional Medicine
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    • v.12 no.1
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    • pp.10-23
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    • 2000
  • Four-constitutional theory proposed by Dr. Lee, Je-ma has been evolve for last 100years by his followers. One of the major progresses was the emergence of constitutional acupuncture proposed by Dr. Kwan Doh-won. Constitutional acupuncture included the new pulse diagnostic method to determine the body type, pulse diagrams and corresponding acupuncture method called five element acupuncture in which five-element points in 12 meridian channels are used. Dr. Sa-ahm proposed five-element acupuncture three and a half hundred years age. Conjunction of Dr Lee's theory to Dr. Kwan proposed eight constitutions with eight pulse diagrams. He also adopted eight acupuncture prescriptions out of twenty-four Sa-ahm's acupuncture prescriptions. The author, Dr. Yom Tae-hwa, proposed more inclusive theory of 24 constitutions with 24 diagnostic pulse diagrams in Las Vegas International Acupuncture Convention in 1986. This article reviews history of constitutional medicine briefly. Each step of theoretical evolution from four-constitutional theory to twenty-four-constitutional theory is explained. By understanding the theoretical connection between twelve meridian channels based on five-element theory and four-constitutional theory in the article, one will easily accept the emergence of twelve of twenty four constitutional theory. Next, the article is focused on four subcategories under Sao-Yin constitution, which are one-sixth of 24 constitution. in this section classification, pulse diagnostic method, pulse diagram acupuncture prescriptions and herbal prescriptions are explained in detail. Then, clinical trial reports of acupuncture treatment and/or herbal formulas for such constitutions are attached for the rest part of the article. the purpose of this paper is to present the new hypothesis with the result of preliminary clinical trial hoping that additional clinical reports from other practitioners in this field triggers well-designed clinical study in future.

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남녀(男女)의 차이(差異)에 근거(根據)한 남녀형상(男女形象)의 의학적(醫學的) 운용(運用)에 대한 연구(硏究)

  • Lee, In-Su;Yun, Chang-Ryeol
    • Journal of Korean Medical classics
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    • v.19 no.1 s.32
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    • pp.47-109
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    • 2006
  • 서양의학상인위남녀근근시재생식기부동적인(西洋醫學上認爲男女僅僅是在生殖器不同的人). 최근(最近), Legato, Marianne J.박사창립료(博士創立了)‘성인지의학(性認知醫學)’학(學), 개시인식도남녀적차이(開始認識到男女的差異), 주장남녀재치료방법상역부동법(主張男女在治療方法上亦不同法), 종이저일연구진입도료신적단계(從而這一硏究進入到了新的段階). 단시한의학종(但是韓醫學從)${\ulcorner}$황제내경(黃帝內經)${\lrcorner}$개시(開始), 취인위남녀재구조상유근본적차이(就認爲男女在構造上有根本的差異), 이차재생리(而且在生理), 병리(病理), 진단(診斷), 치료상야부동(治療上也不同). 기록한의학기본원리적주역적상관서적화(記錄韓醫學基本原理的周易的相關書籍和)${\ulcorner}$황제내경(黃帝內經)${\lrcorner}$, 이급역대적주요한의서적급종사임상적한의사적서적상(以及歷代的主要韓醫書籍及從事臨床的韓醫師的書籍上), 역도인위남녀유차이(亦都認爲男女有差異). 관어남녀적생성(關於男女的生成), 재(在)${\ulcorner}$보제방(普濟方) 방맥총론(方脈總論)${\lrcorner}$적변남녀형생신육론중제출료(的辨男女形生神毓論中提出了男女的形成有異). ${\ulcorner}$동의보감(東醫寶鑑)${\lrcorner}$여기타한의서부동(與其他韓醫書不同), 불시이질병위주(不是以疾病爲主), 이시이신위중심(而是以身爲中心), 즉목차안형상진행료배열(卽目次按形象進行了排列), 차상세지언급료남녀(且詳細地言及了男女). 나요남녀시고정불변적마 불시적(不是的). ${\ulcorner}$동의보감(東醫寶鑑) 신형장부론(身形臟腑論)${\lrcorner}$인위(認爲)‘인적형색유차이(人的形色有差異), 장부이유이(臟腑易有異), 고외증수동(故外症雖同), 치법인인이이(治法因人而異).’ 안형상선용부동적치법적관점(按形象選用不同的治法的觀点), 이통과주단계지언이표명(已通過朱丹溪之言而表明). 불변관점상여자체격소이동(不變觀点上女子體格小易動), 남자체격대이와(男子體格大易臥). 남자속양기이산(男子屬陽氣易散). 여남자정서초차(如男子情緖稍差), 즉음주해수(卽飮酒解愁), 불이득우울증(不易得憂鬱症). 응보기정기(應補其精氣). 여자속음기이울체(女子屬陰氣易鬱滯), 다유인기지성질(多有忍氣之性質), 이득우울증(易得憂鬱症), 고다용산기약(故多用散氣藥). 간단이언(簡單而言)‘남자위병허증(男子爲病虛證), 여자위병실증(女子爲病實證).’ 종변화적관점래용약(從變化的觀点來用藥), 예여남자수소가용여자약적사물탕(例如男子瘦小可用女子藥的四物湯). 여자비가용남자약적사군자탕(女子肥可用男子藥的四君子湯). 여자골장가용남자약적육미지황환(女子骨壯可用男子藥的六味地黃丸). 위료갱용역이해(爲了更容易理解)‘남녀불변화변화적관점재의학적운용(男女不變和變化的觀点在醫學的運用)’, 이임상병례진행설명(以臨床病例進行說明). 재임상상통과형색맥증적합일화변증론치결정처방(在臨床上通過形色脈證的合一和辨證論治決定處方). 즉불능단순적인위(卽不能單純的認爲), 인위시남자취용육미지황환(因爲是男子就用六味地黃丸), 여자취용사물탕(女子就用四物湯). 남자약소가용사군자탕(男子若小可用四君子湯) 사물탕(四物湯) 육미지황탕(六味地黃湯), 이여자약대가용사군자탕(而女子若大可用四君子湯) 이진탕(二陳湯) 평위산(平胃散) 육군자탕(六君子湯). 인차(因此) 남녀재구조(男女在構造) 생리(生理) 병리유근본성차이(病理有根本性差異), 불이형상래구분(不以形象來區分), 용약상시지불변적입장(用藥上是持不變的立場), 이이형상용약(而以形象用藥), 시종변화적입장래고려적(是從變化的立場來考慮的). 인위이남녀위기준종사임상(認爲以男女爲基準從事臨床), 시부합한의학기본원리지음양관(是符合韓醫學基本原理之陰陽觀).

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