電子商去來와 國際租稅問題

鄭宇城,吳賢美 釜山外國語大學校國際通商硏究所 1999 國際經營論集 Vol.14 No.-

稅務計劃과 情報의 不確實性

金東律,吳賢美 釜山外國語大學校國際通商硏究所 1997 國際經營論集 Vol.12 No.-

창작활동과 연계한 유아 명화감상 교수모형 개발 및 효과

오현미,전홍주 한국유아교육학회 2022 유아교육연구 Vol.42 No.4

The purpose of this study lies in developing a teaching model for children's appreciation of masterpieces in connection with creative activities, and verifying the model's applicability to preschools by analyzing its effects on children's art appreciation ability, art expression ability, and creativity. The teaching model for children’s appreciation of masterpieces in connection with creative activities consists of purpose and goals, educational content, teaching-learning method and evaluation. The learning phase consists of response formation, response clarification, response deepening, internalization, and evaluation. The teaching model was applied twice a week for 11 weeks, engaging 23 5-year-old participants in a total of 22 sessions. The reseach data collected through the children's art appreciation ability, art expression ability, and creativity tests was verified through the T-test. The result of analysis shows that the teaching model is effective in enhancing children's art appreciation ability, art expression ability, and creativity. Such results prove that this teaching model can be suitably applied and implemented in preschools. 본 연구는 창작활동과 연계한 유아 명화감상 교수모형을 개발하고, 개발한 교수모형이 유아의 미술감상능력, 미술표현능력, 창의성에 미치는 영향을 분석하여 유아교육 기관에서의 적용타당성을 검증하는 데 목적이 있다. 창작활동과 연계한 유아 명화감상 교수모형의 구성 체계는목적 및 목표, 교육내용, 교수-학습 방법 및 평가로 구분하였으며 학습 단계는 반응의 형성, 반응의 명료화, 반응의 심화, 내면화 및 평가로 구분하였다. 개발된 교수모형은 어린이집 만 5세유아 23명(단일집단)을 대상으로 11주간 주 2회씩 총 22회 적용되었다. 실험처치 적용 전과 후에 실시한 유아의 미술감상능력, 미술표현능력, 창의성 검사를 통해 수집된 연구자료는 t-검증을 하였다. 실험 처치의 효과를 분석한 결과 창작활동과 연계한 유아 명화감상 교수모형은 유아의 미술감상능력, 미술표현능력, 창의성 증진에 효과가 있는 것으로 밝혀졌다. 이러한 연구결과는 본 교수모형이 유아교육 기관에서 적용하여 실시하기에 적합함을 입증한 것이라 할 수있다.

직업훈련을 이수한 진로단절 여성의 직업복귀유형 분석

오현미 경기대학교 여학생문화원 2008 여성인적자원 개발연구 Vol.11 No.-

自發的으로 公示한 豫測會計情報의 誤差源泉 類型

鄭宇城,吳賢美 부산 외국어 대학교 1999 外大論叢 Vol.19 No.3

This paper empirically examines the forecast error sources and types of Management's accounting forecasts. The smaple consists of 135 firms which announced management' sales, ordinary income and net income forecasts in daily economic news papers(maeil and korea business newspaper) during the years of 1995 and 1996. The accuracy of forecasts is evaluated by the mean forecast errors, mens absolute forecast errors for the level and error rate. The results show that forecast errors of variables(sales, ordinary income and net income) are very large. and the results that accuracy of managements' evaluated by Theil's inequality coefficient also not so good compare with martingale forecast model. Among the variables, the forecasts of sales are more accurate than that of ordinary and net income, indication that cost is more difficult to forecast than sales. In addition to that, the result implies predicting of extrodinary income and expenditure is very difficults. The decomposition of mean square errors into three factors of economy wide factors, industry factors and firm specific factors shows that over the seventy percent of forecast errors is stemmed from the inaccurate forecast of firm specific factors affecting sales, ordinary and net income. This implies that forecasts can be improved by mainly focusing on the better projection of nation's economy. This result, however, implies internal and external accointing information users have to use for decision making very carefully. Another decomposition of mean square forecast errors into three patterns of bias, regression and random shows that most of the forecast errors of sales, ordinary and net income are attributable to the random factors(over 70%). But, in the case of some industry, bias errors are major pattern. This seems to relect the manager's presuppositon that this year sales, ordinary, net income would be always higher than that of previous year in case of our country of which economy is growing continously.

식품분석에 의한 아연 섭취량과 소변 배설량의 비교연구

윤진숙,오현미 啓明大學校 生活科學硏究所 1997 科學論集 Vol.23 No.-

Abstract This study was intended to investigate the relationship of zinc intake and urinary excretion in adult women. Information on the dietary zinc intake for the consecutive 5 days was collected using weighing method for nine healthy women. Urinary zinc excretion during the same period was also measured. In order to figure out the difference of zinc intake due to dietary assessment methodology, dietary intake was measured by weighing method for three days. At the same time, the meals subjects consumed each day were collected to analyze daily zinc intake of each subject. Average zinc intake for 5 consecutive days was 5.9±0.6mg, which was equivalent to 49% of Korean Recommended Dietary Allowances(RDA). Average urinary zinc excretion during the same period was 0.31±0.18mg, When mean dietary zinc intake was assessed by using weighing method for 3 consecutive days, it was 5.7±1.2mg which was equivalent to 48% of Korean RDA. However, average dietary zinc intake from collected food sample was 6.3±1.8mg by chemical analysis. Based on dietary zinc intake and urinary zinc, we concluded zinc status of adult female participated in this study was marginally deficient.

우리나라 파생상품 회계처리 기준에 관한 연구 : 기업회계기준에 관한 해석 [53-70]을 중심으로

鄭宇城,吳賢美 부산 외국어 대학교 2000 外大論叢 Vol.20 No.1

Concern has grown about the accounting and disclosure requirements for derivatives and hedging activities as the extent of use and the complexity of derivatives and hedging activities have rapidly increased in recent years. Changes in global financial markets and related financial innovations have led to the development of new derivatives used to manage exposures to risk, including interest rate, foreign exchange, price, and credit risks. So we korea built provision for derivatives and hedging, interpretation [53-70] in 1998. This paper evaluated interpretation for the Accounting Standard [53-70]. That interpretation is the latest accounting standard for derivatives Instruments in korea, and based on Fianacial Accounting stadards Board Statement No. 133(Accounting for derivatives Instruments and for Hedging Activities). Interpretation [53-70] is evaluated as follows, First, Derivative instruments represent rights or obligations that meet the definitions of assets or liabilities and should be reported in financial statements. Second, Derivative instruments should be measured at fair value, and adjust-ments to the carrying amounts of hedged items should reflect changes in their fair value that are attributable to the risk being hedged and that arise while the hedge is in effect. Third, Only items that are assets or liabilities should be reported as such in financial statements Sastly, Special accounting for items designated as being hedged should be provided only for qualifying items. Conclusionally, interpretation [53-70] contain provisions that consistent with requirements about accounting rules for derivatives and hedging.

자발적으로 공시한 정보의 예측오차와 기업특성

鄭宇城,吳賢美 釜山外國語大學校 1997 外大論叢 Vol.17 No.1

This paper empirically examines the accuracy of managements' forecasts by firm characters. Further, the accuracy was compared to financial analysts' forecast (DaeWoo Securities Research Center). The sample consists of 95firms which announced managements' sales and earnings forecasts in daily economic newspapers(maeil and korea business newspaper) during the years of 1995 and 1996. Forecast errors are analyzed to infer the accuracy. Selected firm characteristics are firm size, types of industry, ownership share of major stockholders, and being a member of conglomerate. The result shows that managements tend to overestimate sales and earnings. No significant differences are found between managements and financial analysts' forecasts errors. The result shows that managers forecasts are not affected by firm characteristics. The result of this paper provides an evidence that managements' forecasts are useful information to investors. Thus, investor relation can be improved by disclosing managements' sales and earnings forecasts.

이어도 기지 기상 관측 자료를 이용한 해상 기상 특성 분석

오현미,하경자 한국기상학회 2005 한국기상학회 학술대회 논문집 Vol.2005 No.-

섭취량과 배설량에 근거한 대구지역 성인여성의 아연 영양상태

오현미,윤진숙 대한지역사회영양학회 1997 대한지역사회영양학회지 Vol.2 No.1

This study was intended to examine the zinc status of free-living adult women living in the Taegu region. Zine intake of 102 female subjects was measured by food frequency method for 3 consecutive days. Urinary zine was assessed from urine samples collected fir twenty four hours. Average dietary zinc intake of adult female subjects using food record was 5.9$\pm$1.8mg which was 49$\%$of Korean RDA. When zine intake by frequency method was higher than by food record. Average urinary zine intake by frequency method was higher than that by food record. Thus, it appeared that zinc intake by frequency method was higher than that by food record. Average urinary zinc excretion of 102 adult female subjects was 0.28$\pm$0.16mg, which belonged to marginal zinc deficiency range. Fifty nine of 102 subjects showed marginal zinc deficiency as assessed by urinary zinc excretion. If we compare the zinc status of adult female subjects by age group, zinc intake in the 50s was significantly higher than any other age groups. However, there were no significant differences in zinc status according to BMI groups and BMI groups. Significant correlations were found between zinc intake and energy, protein, carbohydrate and fat intake. Based on dietary zinc intake and urinary zinc, we concluded that zinc status of adult female living in the Taegu region is marginally deficient.