• Journal of Korean Medical classics
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• v.13 no.1
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• pp.44-73
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• 2000

I examined throughout where Sa Gi Gang Boo Byung Hyung(邪氣藏府病形) was shown. It is shown in many books, such as Young Chu(靈樞), Kab Eul Kyung(甲乙經), Nan Kyung(難經), Yu Kyung(類經), etc. Sa Gi Gang Boo Byung Hyung got its name by how its contents pointed to the mechanism of getting harmed by Sa Gi(邪氣), and the forms of diseases which were led from five organs and six hollow viscera getting harmed by Sa Gi(邪氣). Sa Gi Gang Boo Byung Hyung is divided into three chapters which are divided altogether into nine sections. The first chapter is on the mechanism of Sa Gi(邪氣)' s harming the five organs and the six hollow viscera. Going into details, it discusses that Sa Gi has got two different ways which are divided into Yum Yang(陰陽) to harm the organs and the hollow viscera. Next, it discusses how faces can endure the cold that well. The second chapter is on the essences such as symptoms, face colors, shapes of pulse, and conditions on the interior part of the elbow. In the first section, it discusses how figures, colors and pulses relate together. In the second section, it discusses different diseases have different pulses and conditions on the interior part of the elbow. The third section is on forms of diseases in five organs and six hollow viscera. The third chapter is on acupuncture. The first section is about acupuncturing six channels. The second is about acupuncture points which is compared to the sea by its function. The third is about the forms of diseases with discussing symptoms and acupuncture points. The forth is about the essence of acupuncture. The ten different pulses of each five organs, and the masses of five organs in Nan Kyung(難經), and Jang Bu Mak Jin Beob(臟腑脈診法) in Eu Hak Yib Moon(醫學入門) are based on 'The six different pulses of each five organs' which is shown in the third section, second chapter. Besides, it plays an important role in study and it can play an important role as well in doctoring such as inspecting, taking pulses and so on. Thus, I found Sa Gi Gang Boo Byung Hyung worth while to study. But, Sa Gi Gang Boo Gyung Hyung was written in ancient letters and was omitted in many parts, which led successive doctors to write different explanatory notes. Thus, I researched the exact meaning through successive explanatory notes.

• Korean journal of applied entomology
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• v.40 no.4
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• pp.277-294
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• 2001

Four new and two known species of soil nematodes belonging the order Dorylaimida are described and illustrated. Discolaimium gyeongiens n. sp. is 1.6~1.7 mm long, c=37~41, odontostyle 19~21$\mu\textrm{m}$ long and is characterized by having wider lip region and very short prerectum. Aporcelaimellus donghwaens n. sp. is 2.8~2.9mm long, c=40.0~4.5, odontostyle 19~20$\mu\textrm{m}$ long and is characterized by possessing shorter odontophore, presence of cardiac disc and conoid tail. Labronema korandus n. sp. is 2.2~2.3 mm long, c=68~81, odontostyle 27~28$\mu\textrm{m}$, spicule 61$\mu\textrm{m}$ long and is characterized by having continuous lip region, circular vulva and cylindrical tail. Zalophidera longus n. sp. is 4.1~4.4mm long, c=107~130, spear 80~93$\mu\textrm{m}$ long and is characterized by large sized body, spear and spear extension. Discolaimoides bulbiferous and Diphtherophora communis were reported here for the first time in Korea.

• Korean Business Review
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• v.17 no.2
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• pp.1-23
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• 2004

Since revision of Korean GAAP on the merge transaction in 1999, the few studies on the problems of the GAAP or on the inconsistency of GAAP and regarding tax regulations have been performed. The objective of this study is to understand the present state of the merge transactions, to find out the problems on the regarding GAAP and tax regulations, and to suggest the method to improve them. Among the 69 merge transactions of the listed and registered companies for the recent 3 years, 67 merge transactions are reported as the purchase transactions and 2 transactions as the pooling of interest. And 11 transactions occurred between parents and subsidiaries. I investigate the sufficiency of the foot disclosures on the merge transactions, I find out that the disclosure on the amortization of the negative goodwill are not sufficient, and several transactions are not recorded in conformity with GAAP. This paper indicates the problems on the GAAP as follows: the complicated and irrational method of amortization of the negative goodwill, the valuation of the stocks acquired before the merge, the inconsistent adjustments to purchase consideration contingent on future events, and the valuation of the merge between the parents and subsidiaries. And the problems on the tax regulations are as follows: tax deferment of the income from merge valuation, the ambiguous definitions of the fair value, and stock dividend of the income from merge valuation.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.12 no.2
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• pp.699-711
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• 2011

This study is to perform several major analyses to find any differences in the leverage between the pre- and post-period of the currency crisis. Moreover, another aspect is to investigate a financial aspect which has received relatively little attention to the firms and/or industries in the emerging capital markets in comparison to those in the advanced markets. The purpose of this empirical study is to confirm whether or not, it is myth or reality that Korean business conglomerate, chaebol, firms with subsidized financing from government-owned domestic financial institutions in the pre-financial turmoil, may still maintain their higher leverage, even after the crisis. It was found that firms belonging to the chaebol in Korea maintained higher average book-value and market-value based debt ratios, relative to their counterparts not belonging to the chaebol across all of the tested models. There were positive relationships of IND3(=the chemical industry) and Ind5(=the construction industry) to the book-value leverage. This study identified that there were no differences in the explanatory variables included, between the tested models (that is, without and with including the present value of an operating lease) related to each debt ratio. Since the Korean government continue to improve the corporate governance of the domestic firms in terms of accounting transparency and corporate ownership, it would be more efficient, if utilizing this "new" ratio considering an operating lease as an effective measurement of the level of leverage. In terms of the capital structure, it may also be possible for foreign firms to utilize and benefit from the results obtained in this study when operating their new businesses in Korea, given the economic circumstances such as the ongoing progress of the Korea-America FTA or the Korea-China FTA.

• Korean Journal of Fisheries and Aquatic Sciences
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• v.32 no.5
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• pp.642-648
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• 1999

The digestive tract of the black sea bream, Acanthopagrus schlegeli is composed of esophagus, stomach, intestine, anus and four or five pyloric caeca. Pyloric caecum is a blind sac in shape and originated from pyloric portion of the stomach. Relative length of But (RLG), that is length of digestive tract to standard length, is 1.04 (n=10). Histological layer of the digestive tract is composed of serous membrane, muscular layer, undeveloped submucosal layer and mucosal layer. The mucosal folds of the esophagus are regular branched form, Esophageal muscularis mucosae is well-developed. Mucosal epithelial layer is composed of cuboidal or columnar epithelium and mucous secretory cell. Microvilli are absent in the free surface of mucosal epithelium. The mucosal folds of the stomach are regular unbranched form. The stomach has a well-developed muscular layer and muscularis mucosae. Microvilli are present in the free surface of mucosal surface epithelium. The fundic portion of the stomach have a well-developed gastric gland and more numerous secretory granules than the other parts. The mucosal folds of the pyloric caeca and the intestine are irregular branched form, Intestine is divided into the anterior, mid and posterior intestines with length of mucosal folds and histological features, Posterior intestine has a more developed striated border and goblet cells than the other parts. Mid intestine has a more abundant absorptive cells than the other parts in the intestine and pyloric caeca.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.12
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• pp.77-86
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• 2020

Power quality problems caused by feeder voltage drop and extension construction cost problems can occur with the increasing utilization rates of the existing fixed-type EV (electric vehicle) charger. Moreover, EV users might not be able to access the EV charger due to a lack of EV charging facilities. Therefore, this paper proposes an MPSD (movable power supply device) for EVs to overcome user inconvenience caused by the insufficient number of chargers and extension cost issues. The proposed MPSD was mainly composed of a PV (photovoltaic) system, ESS (energy storage system), EV charging system, and monitoring and control system. Furthermore, there are three operation modes available to enhance the flexibility of the MPSD application, depending on the situation. This paper also presents an economical evaluation modeling using the present worth method to consider the cost and benefit elements. The simulation results based on proposed modeling showed that MPSD is more economical than the existing EV charger. Moreover, its profit can be increased significantly depending on the distance to the installation point.

• Journal of the Korea institute for structural maintenance and inspection
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• v.27 no.2
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• pp.25-32
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• 2023

In this study, a double wall system is introduced, which was invented to simplify the complicated manufacturing process of the existing precast concrete (PC) double wall systems and to remove defects such as laitance that may occur during the production of concrete panels. An experimental study was conducted to investigate the tensile resisting capacity of the steel tube which is embedded in the precast concrete panel to keep the spacing between PC panels and to prevent damage of the PC panels during transportation and casting concrete onsite. The experiment was planned to determine the detail of effective steel tube connection considering the steel plate treatment method according to the formation of the opening, the presence of embedded concrete, and the reinforcement welding for additional dowel action as key variables. As a result, the ultimate tensile strength increased by 20-30% compared to the control specimen (ST) except for the steel tube specimen (ST_CP) which has steel plates bent inward at the end part of the steel tube. Since the specimen (ST_CON) filled with concrete inside the control specimen has no additional process and cost for the steel tube connections compared to the control specimen during the production of the developed double wall system, it is determined to be the appropriate detail of steel tube connection.

• The Journal of Korean Medicine
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• v.35 no.3
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• pp.70-92
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• 2014

Objectives: Due to advance of science and IT technology, high tech imaging equipment like ultrasonography, CT, MRI and PET scan is constantly being developed and progressed; use of these techniques is needed for Korean medicine. Methods: Historical study was undertaken on the evidence of using ultrasonography. Normal organs and various sorts of diseases were also observed by ultrasonography. Results: Korean medicine judges disease of internal organs and condition of health by symptoms of functional disease and organic disease based on anatomical theory. Ultrasonography based on anatomical theory is non-invasive and free from radiation exposure and can be performed directly from clinical practice in real-time. Ultrasonography can be a big help for securing the stability of the internal organs in inserting needles in the thorax and abdomen as well as diagnosing functional and organic diseases based on anatomical theory. Conclusion: We look forward to a great development of scientification and objectification of Korean medicine by using and researching imaging equipment based on anatomical theory as well as ultrasonography.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.15 no.4
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• pp.2526-2531
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• 2014

This paper has analyzed the effects of CEO turnover and other fundamental variables on stock returns. Therefore, the major purpose of this study is to analyze CEO turnover having a systematical effect on the stock return. The paper uses panel data analysis. We find that the results of regressions say that CEO turnover, book-to-market ratio, earning-to-price ratio, cash flow-to-price ratio, and firm size can explain the differences in average returns across stocks.

• Proceedings of the Korean Vacuum Society Conference
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• 2016.02a
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• pp.166.1-166.1
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• 2016

각종 부품의 내마모성 및 내식성을 개선하기 위해서 금속물질에 나노두께의 보호막층을 입혀 경도를 높이는 표면처리 기술이 개발되고 있다. TiN막은 기계적 경도, 내마모성 및 내식성이 우수하여 수없이 연구되어 왔으며 박막의 두께에 따라 다양한 색상표현이 가능하다는 연구도 진행되고 있다. 이러한 TiN 박막의 연구결과로 높은 경도와 강도를 요하는 절삭공구에 하드 코팅을 이용하여 높은 절삭력으로 고효율적인 작업환경을 조성할 수 있다. 기존에 연구되어 온 TiN박막은 Ar과 N2의 혼합가스 분위기에서 증착된 반면 본 실험에서는 영구자석을 이용한 고밀도 플라즈마로 높은 점착성과 균일한 박막 및 대면적 공정이 가능한 RF-magnetron sputtering방법을 이용하여 N2 분위기에서 TiN박막을 $100^{\circ}C{\sim}400^{\circ}C$의 온도범위에서 $100^{\circ}C$간격으로 열처리 후 증착하여 비교실험을 하였다. 이와 같이 제작된 TiN박막을 XRD(X-ray Diffraction)를 사용하여 결정성을 확인한 결과 온도가 높을수록 (111)방향의 결정성장이 뚜렷하게 나타났으며 그 외 Scratch Test와 HM-220(Micro-vicker's tester)를 사용하여 경도특성을 확인하고 SEM(Scanning Electron Microscope), AFM(Atomic Force Microscope)를 이용하여 박막의 표면형상을 측정하였다. 이러한 측정 결과로 향후에는 높은 내마모성 및 초경도가 요구되는 절삭공구 및 경질표면코팅이 필요한 금속산업분야에 적용이 가능 할 것이라 사료된다.