IBC코드에 규정된 제연설비 기준 소개

이정란,Lee, Jeong-Ran 한국화재보험협회 2007 防災와 保險 Vol.117 No.-

일 상급종합병원에 입원한 암환자의 극복력, 가족지지 및 건강증진행위간의 관계

이정란,이경완,진은영,박복남,손윤,Lee, Jeong-Ran,Lee, Gyoung-Wan,Chin, Eun-Young,Park, Boc-Nam,Son, Yun 대한한의정보학회 2015 大韓韓醫情報學會誌 Vol.21 No.2

연구목적: 본 연구는 상급종합병원에 입원한 암환자의 극복력, 가족지지 및 건강증진행위의 관계를 조사하였다. 연구방법: 암환자 131명에게 극복력, 가족지지, 건강증진행위를 조사하였으며, SPSS 18.0 프로그램을 이용하여 분석하였다. 연구결과: 극복력은 일반적 특성 중 성별, 교육정도, 직업, 가족수입, 가족도움과 통계적으로 유의한 차이가 있었으며, 질병관련 특성 중 재발여부와 유의한 차이가 있었다. 가족지지는 일반적 특성 중 교육정도, 직업, 돌봄제공자, 가족도움과 통계적으로 유의한 차이가 있었으며, 질병관련 특성 중 질병의 경과기간, 재발여부와 유의한 차이가 있었다. 극복력과 가족지지는 서로 정적상관관계가 있었다. 결론: 암 환자의 극복력을 높이기 위해서는 암환자 가족을 포함시키는 다양한 프로그램 개발이 필요하다. Purpose: The aim of this study was to investigate the relationship among resilience, family support and health promotion of hospitalized cancer patients in an advanced general hospital. Methods: Data were collected from 131 hospitalized cancer patients and analyzed SPSS 18.0 program. Results: Resilience showed significant differences according to gender, education level, occupation, family income, family help. and recurrence. Family support showed significant differences according to education level, occupation, care giver, family help, progress of disease and recurrence. Resilience and family support are positive correlations. Conclusion: It is needed to develop various program including cancer patient and their family for the promoting resilience.

보문 : 웨어러블 테크놀로지에 기반을 둔 고기능 스마트 재킷 설계 제안

이정란 ( Jeong Ran Lee ) 한국의류학회 2011 한국의류학회지 Vol.35 No.3

This research suggested a draft proposal for a smart jacket design, which has applied wearable technologies to provide convenience in daily life. The smart jacket combined with a vest was the casual item for autumn and winter. The heating device was composed of the heating element, battery, controller, electric wire, connector, switch, and charger. A stable electronic conductor fiber of good heating effect with a flexible zigzag form has been selected for the heating element. The lighting device has been made in a way that attaches the LED and its power controller in the same mechanical device. As the result of the wearing test, the heating effect turned out to be effective in the order of: back, both the back and abdomen and only the abdomen. When wearing a smart jacket, the back and abdomen have been selected as favorable body parts for heating. Pockets and hems are selected as the adequate place to attach the LED lighting, and the brightness of LED lighting has turned out to be suitable and useful. Based on the test results, the first draft proposal has attached the heating element only in the back and its controller located in the inside pocket of the vest. In addition, the LED has been attached to the front pocket of the jacket. As to the second draft proposal, heating elements have been placed in the back and the abdomen. Each controller for the heating elements has been placed in the front and inside pocket of vest, and the LED lighting has been attached to the hem of the jacket. The smart jacket combined with a wearable device was assessed by functioning categories. The user showed a high satisfaction in the heating and illuminating function of a smart jacket.

K-IFRS 1109 제정이 금융자산의 분류 및 측정에 미치는 영향

이정란(Lee Jeong-Ran) 한국국제회계학회 2010 국제회계연구 Vol.0 No.34

본 연구는 기업회계기준서 제1109호 ‘금융상품’의 제정이 금융자산의 분류 및 측정에 미치는 영향과 관련 회계실무의 구체적인 변화내용을 검토하였다. 금융자산의 분류 및 측정에 미치는 영향을 살펴보면 상각 후 원가측정과 공정가치 측정 2가지로 금융자산의 분류를 단순화하였으며, 단기매매항목이 아닌 지분상품에 대해 후속적인 공정가치변동을 기타포괄손익에 표시하는 취소 불가능한 선택을 할 수 있으며, 원칙적으로 모든 지분상품은 공정가치로 측정해야 하지만 시장가격이 없는 지분상품의 경우 제한된 상황에서는 원가가 공정가치의 적절한 추정치가 될 수 있다는 점, 금융자산을 관리하는 기업의 사업모형이 변경되는 경우에만 금융자산을 재분류 하며, 내재파생상품을 포함한 복합계약의 경우 내재파생상품을 주계약과 분리하지 않고 복합계약전체를 기준서 제1109호의 분류 규정에 따라 회계처리 하도록 하였다. 따라서 채무상품에 투자할 경우 공정가치변동을 당기손익으로 반영하는 ‘공정가치 측정금융자산’과 ‘상각 후 원가측정 금융자산’ 두 가지로 분류할 수 있지만, 지분상품에 투자할 경우에는 모든 지분상품을 공정가치로 측정하여야 한다. 다만, 지분상품의 경우 공정가치변동을 당기손익에 반영하는 ‘공정가치 측정 당기손익인식금융자산’과 기타포괄손익으로 반영하는 ‘공정가치 측정 기타포괄손익인식금융자산’으로 세분된다. 또한 재분류는 상각 후 원가측정과 공정가치 측정 2가지 범주 간에 이루어지므로 지분상품에서는 재분류가 발생하지 않고, 채무상품의 경우 금융자산을 관리하는 사업모형이 변경되는 경우에 재분류가 발생하게 된다. 기준서 제1109호는 금융상품 회계의 일부분인 금융자산의 분류와 측정에 관한 규정만을 대체한 현재진행형의 기준서이다. 향후 진행될 금융부채, 손상, 위험회피회계에 대한 규정 변경을 포함한 금융상품 회계기준의 전체적인 변화에 많은 관심과 비판적인 연구가 이루어져야 할 것이다. This study examined the effects on the classification and measurement of financial assets and the changes of related accounting practice by the adoption of K-IFRS 1109. With regard to the effects on the classification and measurement of financial assets, 1) simplification of classificaton of financial assets into two categories, financial assets as subsequently measured at either amortised cost or fair value, 2) permission of an irrevocable election to present in other comprehensive income subsequent changes in the fair value of an investment in an equity instrument that is not held for trading, 3) in principle, equity instruments must be measured in a fair value, but in the case of equity instruments without market prices, cost may be an appropriate estimate of fair value, 4) only when the entity changes its business model for managing financial assets, reclassification can be made, 5) a hybrid contract with financial host is classified in its entirety in accordance with K-IFRS 1109. Therefore, while debt instruments can be classified financial assets as measured at either amortised cost or fair value, all the equity instruments must be measured in fair value. However, the equity instruments can be subdivided into "a financial asset as measured at fair value through profit or loss", and "a financial asset as measured at fair value through other comprehensive income. In addition, while reclassification cannot be made in the equity instruments, it can be made in debt instruments only in case of changing the business model, because reclassification can be made between the amortised cost and fair value categories. The K-IFRS 1109 is substituted with only the classificaton and measurement of financial assets in the existing financial accounting. There is still much to be learned about the overall changes in financial accounting standards including financial liabilities, impairment methodology, hedge accounting, etc.

보문 : 웨어러블 디바이스를 이용한 기능성 스마트 재킷 개발 및 평가

이정란 ( Jeong Ran Lee ) 韓國衣類學會 2008 한국의류학회지 Vol.32 No.3

환경 친화적 스마트 아웃도어 재킷제작 및 사용성 평가

이정란 ( Jeong Ran Lee ) 한국의류학회 2014 한국의류학회지 Vol.38 No.6

This study focused on the production and usability evaluation of smart outdoor jackets that are designed to provide convenience to middle-aged people by embedding devices for lighting and location tracing. The results were as follows. 1. Jacket power supplier was a assembled system composed of battery, charger, controller and switch. A solar cell was attached on the upper arm, and a wire type EL on the center line of a raglan sleeve along with a GPS on the left sleeve with a transparent vinyl pocket. The total weight of the jacket embedded with devices was 385-520g. 2. Operation of function, activity, acceptability, safety, convenience for device use, appearance, practical maintenance were selected based on an analysis of evaluation criteria of previous smart wear research. Criteria were narrowed to three major categories of satisfaction, appearance and maintenance. 3. Use satisfaction criterion consisted of wearable device functionality and physical, psychological use convenience. The evaluation indicated actual functionality. EL functions were especially effective and necessary. Convenience of use showed that a smart jacket was thought to be safe and the size was moderate regardless of age and gender. Outer appearance was satisfactory and respondents praised the color. The practical maintenance evaluation indicated that there was no challenge in doing the laundry since the solar battery and GPS were detachable. The practical use of smart outdoor jackets confirmed by fabric that was washable and dried quickly.

高麗時代의 小君과 國庶

이정란(Lee Jeong-Ran) 한국사연구회 2003 한국사연구 Vol.122 No.-

During the Goryeo dynasty there emerged a special class within the royal family: the illegitimate offspring of the king. As such, despite the fact that the king was their father, if the social status of their mother was too low for her to become a queen, these children were not recognized as princes or princesses. In such cases, the mother generally became a concubine while her children were classified as the illegitimate offspring of the king. The sons of such unions, who were referred to as Sokoon, had no right to ascend to the throne and more often than not were forced to become monks. Meanwhile, the daughters of such unions received different treatment from the one given to princesses. While princesses married someone from the royal family, the daughters of such unions were made to marry a commoner. The husband of such daughters was called Gookseo. The reason why these people were not bestowed the status of prince and princess was because their mother was from a humble background or belonged to the lower classes of society. The existence of the Sokoon within the royal family was the result of one of the unique principles of the Goryeo dynasty: the practice of defining a persons social status by their mother as well as their fathers bloodline. In most instances, those who became Gookseo after marrying a princess whose mother was a concubine were sons of common government officials. However, even though these individuals were married to princesses, their descendents were not treated as members of the royal family. Thus, rather than receiving titles of nobility, the Gookseo found themselves appointed to some minor posts. This practice of appointing such individuals to minor posts was also applied to the descendents of the Gookseos wife. These individuals were treated differently because they were the descendents of a concubine of the royal family. In some cases, this stigma was applied for many generations: with one case unearthed of a man being denied a higher position due to the fact that his great grandmother had been a concubine. The limitations placed on a concubines children, which remained in place for many generations, were caused by their ancestry on their mothers side. As such, as these concubines were not considered to be worthy of becoming queens, the Sokoon, Gookseo. as well as their descendents, became the subject of discrimination for many generations.

소득금액변동통지와 원천납세의무에 대한 부과제척기간

이정란(Lee, Jeong Ran) 부산대학교 법학연구소 2015 법학연구 Vol.56 No.1

교장의 변혁적 리더십과 학교조직효과성 간의 관계에서 교사 팔로워십과 교사 컬리그십의 매개효과

이정란(Lee, Jeong-Ran),이윤식(Lee Yun Sik) 한국교육행정학회 2014 敎育行政學硏究 Vol.32 No.4

이 연구의 목적은 교장의 변혁적 리더십이 교사 팔로워십과 교사 컬리그십을 매개로 학교 조직효과성에 미치는 영향을 분석하여 학교조직효과성을 증진시키기 위한 교장과 교사의 역할 을 살펴보는데 있다. 연구 결과는 다음과 같다. 첫째, 교장의 변혁적 리더십, 교사 팔로워십, 교사 컬리그십 및 학교조직효과성 간의 관계를 설명하는 구조방정식모형분석을 실시한 결과, 최종 연구모형의 적합도는 수용 가능한 수준이었다. 둘째, 교장의 변혁적 리더십, 교사 팔로 워십, 교사 컬리그십, 학교조직효과성 간의 직·간접효과를 분석한 결과, 교장의 변혁적 리더십은 학교조직효과성에 직접적으로 유의한 효과를 미치지 못하는 것으로 나타났으며 교사 팔로워 십과 교사 컬리그십을 매개로 유의한 간접효과가 강하게 나타났다. 따라서 교장은 교사들에 게 리더십을 발휘함에 있어 교사 팔로워십과 컬리그십을 높게 인식하도록 노력하며, 교사의 자율성과 적극적이고 능동적인 참여를 이끌어내는 노력을 기울여야 할 것이다. 또한 교사의 전문성 신장을 위해 자발적인 연구 모임을 지원하고 업무에 대해서는 스스로가 책임감을 갖고 함께 협력해 나갈 수 있는 방안을 마련해야 한다. 이와 더불어 교사는 교장에게만 학교경영의 책임을 묻는 것이 아니라, 교장의 비전을 함께 공유하고 지지하며, 동료교사들을 신뢰하고 지지 하는 분위기를 형성함으로써 협력을 통해 학교조직 효과성을 높여가야할 것이다. This study aims to identify structural relationship and impacts between the extents of elementary school teacher's awareness and each variable from the relationships amongst principal's transformational leadership, teacher's followership, teacher's colleagueship and school organizational effectiveness. Structure equation modeling analysis were conducted. Based on these procedures, the findings of this study are as follows. Following analysis upon direct/indirect effects among principal's transformational leadership, teacher's followership, teacher's colleagueship and school organizational effectiveness, principal's transformational leadership did not cause directly significant effect on school organizational effectiveness while it greatly inflicted significant indirect effects through a medium of teacher's followership and teacher's colleagueship. Regarding the principal's transformational leadership to elevate school organizational effectiveness, it was proven that teacher's followership and teacher's colleagueship had medicating effects. Therefore, principals need to make efforts to have higher awareness on teacher's followership and colleagueship through their leadership, and they also need to work harder to promote teacher's autonomy and active participation. At the same time, they should support teachers voluntary research meetings to enhance teacher's expertise as well as procure measures to encourage teachers to cooperate with each other with better sense of responsibility. In addition, teachers ought not to lay all responsibilities of school management upon a principal but to share and support the principal's vision where they endeavor to enhance school organizational effectiveness through nurturing trusting and supporting atmosphere.

보문 : 소매 진동둘레선 설계를 위한 위팔 체표전개도 분석에 관한 연구

이정란 ( Jeong Ran Lee ) 한국의류학회 1998 한국의류학회지 Vol.22 No.7