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        구개수근 단축술을 이용한 코골이 치료

        서정옥,권장우,김성일,김성균,박동준 대한비과학회 2009 Journal of rhinology Vol.16 No.1

        Background and Objectives:We investigated the effectiveness of shortening the uvula muscle for the treatment of snoring. This new and simple procedure was developed to promote the elevation of the uvula position using a minimally invasive technique. Subjects and Methods:Fifteen habitual snorers were included in this study. In order to find the exact anatomical position of the uvula muscle, we first dissected the soft palate of a cadaver to better understand the exact anatomical location and structure of the uvula muscle. With this result, we developed a new surgical technique for treating snoring. The results of our surgery were evaluated by both the patient and bed partner before surgery, at 30 days, and 90 days after surgery respectively using the visual analogue scale (VAS). Results:Post-operative physical examinations showed superiorly displaced uvula position. The lower half of the soft palate and uvula were also anteriorly flexed. Those findings remained unaltered beyond the 90th post-operative day. The patient and bed partner snoring symptoms assessed by VAS were significantly improved compared to the pre-treatment values (p<0.05). Conclusion:The uvula muscle shortening is an effective and simple method for the treatment of snoring.

      • KCI등재
      • KCI등재

        개방형 유양동 삭개술 후 발생한 후이개측 피부결손 및 공동을 피부피판과 Tutoplast(Allograft Cancellous Bone Chip)을 이용하여 치험한 1예

        서정옥,이원상,양종원,정상호 대한이비인후과학회 2008 대한이비인후과학회지 두경부외과학 Vol.51 No.1

        Canal wall down mastoidectomy is often selected for the complete eradication of lesion and prevention of recurrence in patients with cholesteatoma. However, potential complications include a chronically draining cavity, retention of debris that requires frequent cleaning, difficulty with fitting a hearing aid. Aimed at solving these problems, surgeons have attempted reconstruction with a variety of techniques and materials:the reconstruction of an anatomically correct canal wall and complete obliteration of the mastoid cavity. We recently experienced a case of a retroauricular skin defect and cavity after canal wall down mastoidectomy of a 58-year-old male patient. The skin defect and cavity were repaired using a local skin flap, mastoid obliteration and posterior wall reconstruction methods using Tutoplast®(Allograft cancellous bone chip). We report this along with a review of literature. (Korean J Otorhinolaryngol-Head Neck Surg 2008;51:80-3)

      • 하인두에 발생한 섬유종증 1예

        서정옥(Jung-Ok Seo),임주신(Ju-Shin Lim),봉정표(Jeong-Pyo Bong),정순희(Soon-Hee Jung),Jamshid Abdul-Ghafar(Jamshid Abdul-Ghafar) 대한두경부종양학회 2009 대한두경부 종양학회지 Vol.25 No.2

        Fibromatosis is a broad group of benign fibroblastic proliferation that shows locally aggressive growth but never metastasize. Common anatomic sites include abdominal wall, extremity, and mesentery. Little is reported about clini-cal features and outcome of fibromatosis of the head and neck. The treatment of choice is wide excision, which is of-ten difficult. Postoperative recurrence rates are high. We recently confirmed a unique case of fibromatosis occurred on the hypopharynx of 44-year-old male patient and report this interesting case with review of literature.

      • KCI등재

        중국 상장기업의 이익조정이 감사보수에 미치는 영향과 내부통제품질의 조절효과

        서정옥(Tingyu Xu),박미영(Park, Mi-Young) 한국회계정보학회 2021 재무와회계정보저널 Vol.21 No.1

        [연구목적] 피감사기업의 이익조정이 높다면 감사위험에 대한 대가로서, 또는 감사위험을 줄이기 위한 노력에 대한 대가로서 감사인은 높은 감사보수를 요구할 가능성이 높다. 이익조정 외에도 기업의 내부통제품질도 감사보수에 영향을 미치는 요인이 될 수 있다. 기업의 내부통제품질이 낮다면 통제위험이 높아져 감사위험도 높아지게 되며, 감사인의 감사위험과 추가적 감사시간의 투입에 대한 대가로서 감사보수를 더 많이 청구할 가능성이 높다. 본 연구에서는 중국 상장기업을 대상으로 이익조정이 감사보수에 어떤 영향을 미치는 지와 이익조정과 감사보수의 관계에 내부통제품질이 조절효과를 가지는 지를 분석하였다. [연구방법] 본 연구는 2014년부터 2018년 동안의 중국 상장기업 12,890개 기업-연도를 표본으로 하였으며, 실증분석을 위해 이익조정은 수정-존스 모형(modified Jones model)의 재량적 발생액으로 측정하였다. 내부통제품질은 중국의 내부통제평가기관에서 평가 공시한 내부통제평가지수를 사용하였다. 감사보수는 실제 감사보수에 자연로그 값을 취하여 사용하였다. [연구결과] 연구 결과는 다음과 같다. 첫째, 피감사기업의 이익조정은 감사보수에 유의적인 양(+)을 영향을 미치는 것으로 나타났다. 이는 이익조정이 클수록 감사에 필요한 시간과 노력이 증가하며 이에 대한 대가로 감사보수가 증가한다고 볼 수 있다. 다른 한편 이익조정이 증가하면 감사보수가 증가한다는 것은 감사위험의 증가에 대한 보상으로도 해석될 수 있다. 둘째, 내부통제품질은 감사보수에 직접적으로 음(-)의 영향을 미치기도 하지만 이익조정과 감사보수의 관계에 음(-)의 조절효과를 가지는 것으로 나타났다. 즉, 이익조정이 높은 기업인 경우에도 내부통제품질이 높다면 통제위험의 감소로 감사위험이 낮아질 가능성이 높으므로 감사보수도 그렇지 않은 경우에 비해 낮은 것으로 확인되었다. [연구의 시사점] 선행연구는 내부통제와 이익조정의 관계만 논의했거나 내부통제가 감사보수에 미치는 영향만 논의했을 뿐 내부통제와 이익조정, 감사보수를 연계해 검증한 연구는 거의 없다. 본 연구는 내부통제, 이익조정과 감사보수를 결합해 이익조정과 내부통제가 감사보수에 미치는 영향을 분석했다는데 의의가 있다. [Purpose] If the earnings management of the aduited company is high, the auditor is likely to require high audit fees as a reward for the audit risk, or for the efforts to reduce the audit risk. In addition to earnings management, the Internal control quality is an important factor affecting the scope, timing, etc. of external auditors audit procedures, and it can be expected that the audit fees will increase as a reward because of the high risk of control due to the low quality of internal control. In this study, we analyzed how earnings management affects on auidt fees and whether internal control quality have an interaction effect on the relationship between earnings management and audit fees in China. [Methodology] Our sample includes 12,890 firm-year observations between 2014 and 2018 in China. For the empirical research, we used discretionary accruals by the modified Jones model as the proxy for earnings management and used DIB Internal control information disclosure index(ICIDI) as the proxy for internal control quality in China. [Findings] The results of the study are as follows. First, This study has shown that earnings management has a positive relation ship with audit fees. Second, internal control quality have an negative interaction effect on the relationship between earnings management and audit fees. This means that the larger the earnings managemen, the higher audit risk and the more time and effort required for the audit, and in return, the more aduit fees. On the one hand, even for entities with high earnings management, audit fees was also found to be lower than in other cases because higher quality internal control quality are more likely to reduce audit risk due to reduced control risks. [Implications] This study is meaningful that it analyzed the impact of earnings management and internal control quality on audit fees by combining internal control and earnings management for Chinese companies.

      • 음운인식 훈련이 이중언어환경 아동의 읽기능력 개선에 미치는 효과

        서정옥(Seo Jeong-Ok),강은희(Kang Eun-Hee) 한국재활과학회 2007 難聽과 言語障碍 Vol.30 No.2

          The purpose of this study is to find out the effects of word reading ability through phonological awareness training according to Syllable-Level for children from internationally married couple. Previous studies indicate that children with reading disabilities have improvements in their phonological awareness and reading ability through phonological awareness training. Based on the previous studies outcome, the experiment selected 3 language-delayed children in the bilingual language environment.<BR>  The phonological awareness training is made of counting number of syllable, matching syllable, detaching and composing syllables, substituting syllable and omitting syllable. The experiment is conducted for forty-five minutes per session, three times a week. The design of experiment is multiple baseline design across subjects which consisted of baseline stage, treatment stage, maintenance stage. Phonological awareness and reading ability was examined one time per two session for treatment.<BR>  The results were as follows ;<BR>  First, the phonological awareness was improved in all subjects after treatment. The subjects maintained the ability to understand an interrogative continuously.<BR>  Second, the word reading ability of subjects was improved by phonological awareness training according to Syllable-Level. The subjects maintained the ability of word reading.

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