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여성의 ‘타자’적 인식 극복과 영토확장이화진-문학과 지성』에 게재된 여성작가소설을 중심으로
이화진 한국어문학회 2006 語文學 Vol.0 No.92
]"Literature and Intellectuality", along with "Creation and Criticism", was the concentration of "4.19 Civil Spirit" of the 1970s and the product of intellectuals who stood for the Social Reformation. Periodicals from this time period were generally run by male writers and focused on analyzing the contradictions of modernity and discussing macro and public issues. Such men-centered literature automatically isolated women and limited their writing activities. However, they actively recognized their identity in the late 1970s and discarded their focuses on others' views. In other words, they overcame feminine sensibility and started producing problematic pieces.Novels by female writers on "Literature and Intellectuality" overcame the fixed idea of "male writers equal to macro discussions and female writers equal to micro discussions." These pieces departed from the genres of existing female literatures and clarified modern contradictions and social issues from multiple perspectives. That is, central characters were criticized from others' perspectives and the contradiction of their surroundings were recognized to overcome others' views. Female writers on "Literature and Intellectuality" expanded their territories in a men-centered society and overcame existing others' views.
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이화진 호남대학교 2002 호남대학교 학술논문집 Vol.23 No.1
This paper investigates whether firms manage earnings by adjusting deferred tax assets(DTA). There are several reasons to expect that DTA may be a useful earnings management tool. First, there are no well-established formulae or clear guidelines for determining the appropriate level DTA. Second, the appropriate level of DTA depends on managers' expectations about future earnings. Finally, DTA have a dollar-for-dollar effect on bottom-line earnings. The magnitude of deferred tax assets can be different with respect to the distinct nature of earnings management incentives. I characterize thee incentives for earnings management : (ⅰ) incentive for corporate income tax-minimization (proxied by operating cash flows), (ⅱ) incentive for saving corporate political costs (proxied by firm size: log of net sales), and (ⅲ) incentive for loosening debt covenant constraints (proxied by debt-equity ratios: leverage). It is thus hypothesized that the magnitude of deferred tax assets is greater (ⅰ) for firms with stronger operation cash flows than for firms with weaker operation cash flows and (ⅱ) for firms with larger firm size(higher log of net sales) than for firms with smaller firm size(lower log of net sales). However, I do not have an explicit expectation for the incentive for loosening debt covenant constraints. The sample consists of 367 non-banking publicly traded firms with December fiscal year end in 1999. Discretionary magnitudes in the deferred tax assets(DTA) are identified using a model that controls for factors that contribute to non-discretionary magnitudes in the deferred tax assets(DTA) based on the guideline of 'accounting for income taxes' in the Corporate Accounting Standards. These factors include sources of DTA as well as management's assessment of the firm's future profitability that affect the firm's assessment of its ability to utilize the deferred tax assets. I found that as hypothesized, the magnitude of deferred tax assets is greater (ⅰ) for firms with stronger operating cash flows than for firms with weaker operating cash flows and (ⅱ) for firms with larger size(higher log of net sales) than for firms with smaller size (lower log of net sales). Also, I documented that the magnitude of deferred tax assets(especially, loss-carry forward: LCF) is larger for firms with higher debt-equity ratios than for those with lower debt-equity ratios. This study extends accounting method choice research to the issue of accounting for deferred taxes. The test results provide support for the managerial opportunism perspective on accounting method choice Specially, firms with financial distress were found to have more demand for income-increasing accounting techniques. But, there are several reasons to be cautious about interpreting this test results. First of all, with only one year of post-implementa tion account for income taxes data it is difficult to test whether firms manage earnings by adjusting deferred tax assets(DTA). More powerful earnings management tests await the availability of more years of data.
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알루미나-유리 복합체용 글래스의 조성에서 $CeO_2$의 함량변화가 강도에 미치는 영향
이화진,송광엽,강정길,Lee, Hwa-Jin,Song, Kwang-Yeob,Kang, Jeong-Kil 대한치과보철학회 2000 대한치과보철학회지 Vol.38 No.5
Dental ceramics have good aesthetics, biocompatibility, low thermal conductivity, abrasion resistance, and color stability. However poor resistance to fracture and shrinkage during firing process have been limiting factors in their use, particularly in multiunit ceramic restorations. A new method for making all-ceramic crowns that have high strength and low processing shrinkage has been developed and is referred to as the Vita In-Ceram method. This study was performed to investigate the effect of $CeO_2$ addition in borosilicate glasses on the strength of alumina-glass composites. Porous alumina compacts were prepared by slip casting and sintered at $1,100^{\circ}C$ for 2 hours. Dense composites were made by infiltration of molten glass into partially sintered alumina at $1,140^{\circ}C$ for 4 hours. Specimens were polished sequentially from #800 to #2000 diamond disk. and the final surface finishing on the tensile side was received an additional polishing sequence through $1{\mu}m$ diamond paste. Biaxial flexure test was conducted by using ball-on-three-ball method at a crosshead speed of 0.5mm/min. To examine the microstructural aspect of crack propagation in the alumina-glass composites, Vickers-produced indentation crack was made on the tensile surface at a load of 98.0 N and dwell time of 15 sec, and the radial crack patterns were examined by an optical microscope and a scanning electron microscope. The results obtained were summarized as follows; 1. The porosity rates of partially sintered alumina decreased with the rising of firing temperature. 2. The maximum biaxial flexure strength of 423.5MPa in alumina-glass composites was obtained with an addition of 3 mol% $CeO_2$ in glass composition and strength values showed the aspect of decrease with the increase of $CeO_2$ content. 3 The biaxial flexure strength values of alumina-glass composites were decreased with rising the firing temperature. 4. Observation of the fracture surfaces of alumina-glass composites indicated that the enhancement of strength in alumina-glass composites was due to the frictional or geometrical inter-locking of rough fracture surfaces and ligamentary bridging by intact islands of materials left behind the fracture front.
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이화진,손수경 성인간호학회 2000 성인간호학회지 Vol.12 No.2
It has been believed that cancer is an omnious factor threatening the future and life itself. Patients having the disease experience anxiety fear, feeling of weakness, depression and feelings of uncertainty and hopelessness. Most cancer patients, however, have expectations of possible recovery and a better future, very different from the patients who feel hopeless. Therefore. hope allows people to respond effectively to the fatal disease they have and prevents them from deteriorating physically and spiritually, positively influencing their survival, response to treatment and sense of security. Studies previously performed showed that hope is positively correlated with social and family supports, self-esteem, spiritual well-being, responsive action, health promotion behavior and quality of life. Thus, the study attempted to provide basic information on nursing cancer patients by investigating their levels of hope and determining predictive factors which influence hope. For the study 200 cancer patients in two university hospitals located in Pusan were sampled as subjects. Data were collected for twenty nine days from Feburary 1, 1999 to March 1. Instrumets for the study included 10 items from the self-esteem scale by Rosenberg (1965), 39 hope measurements by Kim and Lee(1965), 16 of the social support scale by Tae(1986) and 16 of the general characteristics scale, all of which totaled 81 items. The data were analyzed using the SPSS program. General characteristics of the investigated based on numbers and percentage. Hope, self-esteem and social support were analyzed using means, minimum, maximum and standard deviation. Relations among the foregoing three factors were analyzed using Pearson' correlation coefficient. Levels of hope in cancer patients were determined using t-test, ANOVA and Scheffe test. Predictive factors influencing hope were investigated using multiple stepwise regression analysis. Results of the study are summarized as follows: 1.An average level of hope was 185.55±23.39 points(96 min. and 234 max.) 2.Levels of hope showed a significant difference among them according to sex (t=-3.69, P=.000), age(F=4.714, P=.000), job(F=3.247, P=.008), monthly income (F=6.113, P=.003), treatment charge (F=3.796, P=.011), supportive resources (F=10.554, P=.000), diagnosis(F=2.287, P=.029), perceived health status(F=3.334, P=.021), religion (F=4.911, P=.001) and religion's effect in life(F=11.706, P=.000), 3.For the subjects, self-esteem and social support were 38.32±7.21(13 min, and 50 max.) and 52.97±8.49 points(28 min, 80 max.). Concerning social support, average levels of family support and medical support were found 35.95±6.05(18 min, 40 max.) and 27.02±4.99 points(20 min and 40 max). 4.The five variables related to hope(self-esteem, religion's effect in life, perceived health status, social support and age) accounted for 54.2 percent of the hope level; especially, self-esteem was the highest at 34.6%. As shown in the above results, predictive factors which most influence hope in cancer patients were self-esteem and religion's effect of life. Therefore, nursing interventions to increase self-esteem should be developed. Regarding religion's effects, studies on spiritual aspects should be carried out in a way that contributes to promotion of hope.
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