• 디지털융복합연구
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• 제15권1호
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• pp.77-84
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• 2017

본 연구는 임원배상책임보험제도와 전략적 재무보고간의 관계를 분석하였다. 임원배상책임보험제도는 경영자들을 소송위험으로부터 보호하기 때문에, 경영자들로 하여금 도덕적 해이를 발생시켜 재무보고에 있어서 이익조정과 같은 기회주의적인 행동을 유발시킬 가능성이 존재한다. 이에 본 연구는 2006년부터 2008년까지 상장기업을 대상으로 임원배상책임보험과 재무보고의 관계를 분석하였다. 구체적으로 임원배상책임보험 가입여부가 이익조정에 영향을 미치는지, 반대로 이익조정을 많이 하는 기업이 소송위험을 완화하기 위해 임원배상책임보험에 가입하는지를 살펴보았다. 연구결과 재량적발생액이 높은 기업일수록 임원배상책임보험제도를 구매하지 않는 것으로 나타났다. 이는 이익조정에 참여한 경영자 또는 기업일수록 임원배상책임보험제도에 가입하지 않는 것을 의미한다. 임원배상책임보험제도 가입 기업의 이익조정행태를 분석한 결과 유의한 음의 결과를 보였는데, 이는 임원배상책임보험가입제도가 이익조정을 유발시키지 않고, 오히려 기회주의적인 재무보고 활동을 제한하는 것으로 해석된다.

• 대한예방한의학회지
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• 제13권3호
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• pp.113-126
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• 2009

Objective : This research aimed to investigate and analyze the opinions of Oriental Medical Doctors (O.M.D.) on covering herbal medicines into National Health Insurance scheme. Methods : Structured questionnaires were e-mailed to the O.M.D.s listed on member's DB of the Association of Korean Oriental Medicine. Collected data were analyzed with the SPSS 12.0 program. Results : The insurance coverage for herbal decoctions was supported by 80.8% of the responders, the median reasonable price for daily herbal decoctions was \9,517, the minimum price median of daily herbal decoctions considering its costs was \8,080, and the daily technical fee median was \4,379. On health insurance coverage for herbal decoctions, O.M.D.s were specially considering the standardization of herbal medicines. Conclusion : In this study, majority of O.M.D.s assented to health insurance coverage for herbal decoctions, but considered standardization of herbal medicines and optional prescription fee. It needs to prepare plan for insurance coverage of herbal decoctions that reflect the character of oriental medicine and oriental medical institutions.

• 한국병원경영학회지
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• 제3권1호
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• pp.34-61
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• 1998

A study on cooperative medical treatment system between oriental and western medical practitioners was conducted from March through August 1997 in order to determine a productive model of cooperation of two medical parts for treatment of patients. Questionnaires were distributed to 195 medical doctors(M.D.) and 195 doctors of oriental medicine(O.M.D.) working in clinics and hospitals in six major cities. Statistical analysis tools used for this study were frequency, t-test and multiple regression by using SPSS/P.C package. The results are summarized as follows: 1. The respondents were composed of male docotors(78%) and female doctors(22%) and 68.2% of M.D. and 97% of O.M.D. were interested in the other medical part. The doctors of both disciplines had some limitation on treatment of patients but they were reluctant to refer their patients to other doctors in different discipline. 2. M.D assumed that oriental medicine was more effective for chronic diseases, and O.M.D. thought that western medicine was more effective for acute diseases. 92.3% of O.M.D.s responded that even though they do not utilize western medical technology for diagnosis, they believed the results of diagnoses by western medical technology. 3. 60.5% of O.M. and 93.3% of O.M.D. said that cooperative medical treatment system could be necessary for patients and it would be effective for control of diseases and 69% of western medical doctors and 99% of oriental medical doctors agreed that oriental medical practice would be more effective for cerebellar vascular accidents than other diseases. 77.4% of western medical doctors and 92.3% of oriental medical doctors responded that the students of two different disciplines have to be taught on the other disciplines. 82.6% of western medical doctors and 83.3% oriental medical doctors agreed that it would be necessary to have collaborative research between scientists in two disciplines. 81.5% of M.D.s and 93.3% of O.M.D.s believed that they had prejudice and distrust on other discipline 4.90% of the doctors were not satisfied with the government medical policies on health insurance, legal matters, and health delivery system. 5. 75.4% of M.D.s and 50.2% of O.M.D.s said that two medical disciplines should be integrated, but they were skeptical on that. 75.3% of M.D.s thought that western hospitals should employ O.M.D.s Finally this study recommended that western medical students study oriental medicine and the vice versa, and M.D.s and O.M.D.s should have seminars and workshops to exchange knowledge, and experiences. It is also recommended that medical laws be revised to allow medical doctors refer the patients whom they can not handle to oriental medical doctors and the vice versa.

• 한국물환경학회지
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• 제22권3호
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• pp.475-481
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• 2006

The major problem in closing water like lakes and ponds in Korea is that because they are exposed to surrounding, so easily polluted. The pollution in closing water can be caused by not only artificial factor like sewage but also natural factor like elution from sediment. For insurance of safe and satisfied water source, lots of studies and projects are now going on. In this study, we examined the behavior and effect of microbubble ($3{\sim}10{\mu}m$) produced by device called O.S.D (Oxygen Solubillization Device) in small size pond. The value of oxygen transfer coefficient ($K_La$) was 0.68/min independently of air flow rate, 6.5 times higher than commercial aeration stone and the variation of nitrogen concentration was $0.008NO_3/O_2$, DO concentration was potentially saturated for 24 hr. From the results of pilot plant, SOD of experiment (O.S.D) and control were $12.18gO_2{\cdot}m^{-2}{\cdot}d^{-1}$ and $47.95gO_2{\cdot}m^{-2}{\cdot}d^{-1}$ respectively. In conclusion, because O.S.D has extraordinary physico-chemical characteristics, it can contribute to improvement of both the waterbody and the sediment environment.

• 대한예방의학회:학술대회논문집
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• 대한예방의학회 1993년도 제45차 추계 학술대회 연제집
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• pp.213-214
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• 1993

• 공업화학
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• 제28권4호
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• pp.490-494
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• 2017

최근 차량 증가와 더불어 이에 따른 사고 또한 증가하고 있는 추세로써 대부분의 사고차량에서 도색작업이 반드시 요구되고 있다. 통상적인 차량 도색시 다량의 유기용제가 사용되어 환경문제가 대두되고 있으며 이에 대처하기 위해 최근 수용성 도료가 국내에서도 개발되고 그 사용이 증가하고 있다. 그러나 수용성 도료의 경우 도장 작업비용이 고가이기에 정비공장에서 보험금 과다청구의 수단으로 악용하는 사례 또한 적지 않다. 본 연구에서는 수용성 도료를 사용하였는지 여부를 규명하기 위해 수용성 도료에 사용되는 비이온성 계면활성제 성분인 Surfynol 104 성분을 지표물질로 하여 퀴리포인트를 이용한 열분해-기체크로마토그래피/질량분석법(Py-GC/MS)으로 분석하였다. 분석결과 도색작업이 완료된 실제 차량 페인트에서 동위원소 치환된 fluoranthene-d10을 내부표준물질로 하여 표준물첨가법(standard addition method)으로 약 0.38%의 계면활성제 성분이 검출되었다.

• Journal of Preventive Medicine and Public Health
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• 제29권3호
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• pp.555-563
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• 1996

Nationwide incidence survey was conducted to estimate the annual incidence rates of colorectal cancer among Koreans between Jan 1, 1988 and Dec 31, 1989. The population of the incidence survey was the beneficiaries of Korea Medical Insurance Corporation (KMIC), which were about 4,500,000 persons. The medical records of patients with diagnosis of either ICD-9 153(colon cancer), 154(rectal caner), 197(secondary malignant neoplasm of digestive and respiratory system), or 211(benign neoplasm of digestive system) were abstracted for the period with the standard format. The diagnosis was confirmed by one oncologist through the review of these abstracts. The numerator of the rate was finally defined as the incident colorectal cancer cases diagnosed between July 1, 1988 and June 30, 1989. The crude annual incidence of colorectal cancer for men was 13.1 per 100,000 and 10.6 for women, which was still low when compared with those of Japan and China during the same period. Age-adjusted sex ratio was 1.2 for right-sided colon cancer and 1.9 for left-sided colon cancer. The excess of right colon cancer among postmenopausal women was remarkable, so further analytical approach would be needed to investigate which factors are related with this phenomenon.

• 전기화학회지
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• 제10권1호
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• pp.31-35
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• 2007

이 리뷰를 통하여, 휴대폰용 리튬이차전지의 최근 기술동향을 설명하였다. 휴대폰용 이차전지로는 니카드, 니켈-금속수소, 리튬이온 혹은 리튬이온폴리머의 세 가지 형태의 전지가 있으며, 리튬 이차전지가 에너지밀도 측면에서 가장 성능이 우수하다. 즉, 동일한 용량을 갖는 이차전지 가운데 가장 작고 가벼운 것은 리튬이차전지이다. 이러한 리튬이차전지의 시장은 매년 약 15%의 높은 성장을 기록하고 있다. 연구개발은 $LiFePO_4$를 포함하는 새로운 양극, $Li_4Ti_5O_{10}$, Si, 주석 등의 새로운 음극소재, 새로운 전해질과 안정성 확보에 관한 것을 중심으로 진행되고 있다.

• 기술혁신연구
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• 제21권1호
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• pp.59-83
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• 2013

최근 출산율의 감소와 고령화 추세에 따른 인구구조의 급격한 변화로 인하여 보건의료산업의 중요성이 높아지고 있다. 이미 많은 선진국들은 IT관련 산업에서 벗어나 전략산업으로 보건의료(HT: Health technology) 산업을 집중육성하고 있다. 한국도 경제성장을 통하여 소득수준이 향상되면서, 국민들은 건강에 대한 관심이 높아지고 이에따라 보건의료에 대한 국민적 수요가 증대됨으로 인하여 정부차원의 연구개발 투자의 확대가 필요하다. 이에 본 연구는 산업연관분석을 이용하여 보건의료산업에 대한 국가 연구개발(R&D: Research and Development) 투자가 국민경제에 미치는 효과를 수치화해보고자 한다. 위 분석은 국가 R&D 투자가 이루어지는 보건의료산업을 내생부분이 아닌 외생화시켜 타 산업분야에 대한 순수한 파급 효과를 분석하였다. 분석 결과, 보건의료산업의 생산 및 부가가치유발 효과는 공통적으로 부동산 및 사업서비스와 금융 및 보험부문이 높게 나왔다. 이러한 부문은 보건의료산업과 관련이 있는 세부분류를 포함하고 있음을 의미한다. 또한 보건의료산업의 취업유발효과는 도소매부문이 가장 높은 수치를 나타냈으며, 그 뒤를 부동산 및 사업서비스, 농림수산품 부문 순으로 나타났다. 보건의료산업의 전 후방 연쇄효과는 평균인 1보다 낮은 수준을 보이고 있는데 이는 보건의료산업이 최종수요적 원시산업의 형태를 가지고 있다는 것을 의미한다. 또한 실제 2009년 보건의료산업 관련 국가 R&D투자금액을 대입하여 보건의료관련 정부연구개발비가 경제에 미치는 생산 및 부가가치 금액을 도출해본 결과 전체산업에 생산유발은 약 4,932억원, 부가가치유발은 약 2,163억원의 경제적 파급효과를 미치는 것으로 분석되었다.

• Advances in pediatric surgery
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• 제3권1호
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• pp.61-67
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• 1997

To understand the current status of pediatric surgical practice of the members of the Korean Association of Pediatric Surgeons, a survey of the practice of the 31 members in both 1994 and 1995. Twenty five members(80%) representing 20 hospitals responded. An average of four hundred and seventy four cases pediatric surgical operations were performed at individual institution in 1995 with 40 newborn cases. Eighteen members(72%) are currently working at university hospital. Fourteen institutions(70%) are currently classified as tertiary by the health insurance agency. The majority(15 to 60%) of members are working in the metropolitan Seoul area, while five in Taegu area. Sixteen members reported having the title of department head/director. Four members reported occasional non-pediatric surgical practice. Nine members out of 20 reported having independent pediatric surgical out-patient clinic before the establishment of the association(1985). Eight out of 15 members reported being appointed chief of pediatric surgery before 1985. In 20 institutions, 34 full time physicians(27 members, reportedly) are working in pediatric surgery. In regarding to pediatric surgical training, 16 members(64%) received an average of 16 months of training abroad, 5 members trained at home and abroad, and 4 from only at home. There are no differences in length of training periods in these groups. Twenty one members received their basic pediatric surgical training before 1985, the year of inauguration of the association. Twelve members received post-pediatric surgery refresher courses averaging 11 months' duration, after 2-11 years. Thirteen participants of this study belongs to the founding members of the association.