젊은 한국 남성의 문신에 대한 임상적 연구

이형래 ( Hyung Rae Lee ),김미선 ( Mi Sun Kim ),한태영 ( Tae Young Han ),손숙자 ( Sook Ja Son ),이현경 ( Hyun Kyung Lee ),이홍선 ( Hong Sun Lee ) 대한피부과학회 2012 대한피부과학회지 Vol.50 No.3

Background: Recently, tattooing of the body has become popular, and its associated psychological, sociological, and cultural implications have changed compared to past years. However, little is known about the current clinical features, including motive and satisfaction for having a tattoo, because of societal repulsions toward the practice. Objective: To evaluate the clinical manifestations of tattooed young Korean males and to compare the findings with previous studies. Methods: Between September 2010 and July 2011, 223 patients with tattoos who visited the Eulji Medical Center and Armed Forces Yangju Hospital were selected. The patients were evaluated through a self-administrated questionnaire and physical examinations. Results: The majority of patients were classified into the did not complete university education group (56.1%). Most tattooed males had two living parents (83.4%) and were raised in households whose income statuses were not marked by poverty. The average age at which their first tattoo was received was 19.0 years. Most tattooed males had a negative attitude towards their tattoos (67.3%). The most common motivation for getting a tattoo was curiosity, but cosmetic purposes were also important (19.4%). A majority of the tattooing was conducted by a tattoo artist (73.3%). The most common tattoo content was letters. Black-colored tattoos were most frequently observed. The complication rate was 13.9%. The most common motivation for tattoo removal was negative comments that were made at work, in public, and in school (38.2%). Conclusion: Recent patterns of tattooing have changed significantly since previous reports. The satisfaction rate in getting a tattoo was not favorable. Understanding the current clinical features related to tattooing is important and it is necessary for dermatologists to provide professional advice regarding tattooing among young males. (Korean J Dermatol 2012;50(3):212~219)

경영자 예측치의 목표설정과 이익조정

이현경(Hyun Kyung, Lee),김미옥(Mi Ok, Kim),차상권(Sang Kwon, Cha),정형록(Hyung Rok, Jung) 한국국제회계학회 2020 국제회계연구 Vol.0 No.90

본 연구는 당기의 경영자 예측치 달성과 이익조정과의 관계를 통한 차기 이익조정을 검증하였다. 분석 결과 경영자 예측치는 목표설정 지표로서 당기성과를 차기성과의 하한치로 간주하는 톱니현상이 나타났다. 특히, 당기성과가 경영자 예측치를 달성한 경우 차기 경영자 예측치를 증가시키는 정도보다 당기성과가 경영자 예측치에 미달한 경우 차기 경영자 예측치를 감소시키는 정도가 작게 나타나는 비대칭적 톱니현상이 나타났다. 이러한 결과는 이익조정뿐만 아니라 목표설정과정에서 나타나는 비대칭적 톱니현상 또한 목표설정 행태에 영향을 미치는 것으로 해석할 수 있다. 이러한 결과는 기존연구의 이익예측치를 달성하기 위한 상향 이익조정의 결과가 아니라 비대칭적 목표설정 과정에 따라 이익조정 유인과 차기의 목표설정 행태가 달라질 수 있음을 나타내고 있다. 또한, 톱니효과가 나타나는 기업에서 차기에 하향의 이익조정이 나타나 지속해서 목표를 달성하고자 하는 유인이 있음을 시사하였다. 본 연구는 경영자의 목표설정 행태에 영향을 미칠 수 있는 행동학적 요인들에 대해서도 분석을 수행하였다. 매출액과 영업이익 목표를 모두 달성하지 못한 경우와 경영자 예측치를 연속해서 달성하지 못한 경우에 차기에 양의 이익조정을 하는 것으로 나타났다. We investigate the next earnings management through the relationship between meet or beat the management earnings forecast(MEF) and earnings management during the current period. We employ the management sales and earnings forecast during 2005 to 2017. We find that the management forecast is a target setting indicator, which considers the current performance to be the base of the next performance. Specifically, we provide existence of asymmetric target ratcheting after missing current target, the magnitude of the next target decrease after missing current target is smaller than those of the next target increase after achieving current target. These results imply that asymmetric target ratcheting as well as earnings management have influence on the ratchet effect. In addition, companies with ratchet effect have shown a downward earnings management in the next year, suggesting that firms have incentive to achieve the target, continuously. This study also investigates behavioral factors that may affect target setting. It appears that corporate has incentive to engage positive earnings management after missing both sales and operating earnings targets or missing the target consecutively.

이동통신사의 통신원가 산정시 법인세비용 배부에 대한 개선방안 연구

이현경 ( Hyun-kyung Lee ),정형록 ( Hyung-rok Jung ),김미옥 ( Mi-ok Kim ),윤성만 ( Sung-man Yoon ) 한국회계학회 2016 회계저널 Vol.25 No.4

본 연구는 이동통신사의 통신원가를 대상으로 법인세 배부에 대한 사례를 분석하였다. 현행 전기통신사업법 회계분리기준에 따른 총괄원가에 포함되는 법인세비용은 실무적으로 재무회계상 법인세비용을 그대로 인식하고 있어 특정연도의 이동통신사업자의 유효법인세율이 크게 나타나거나 음(-)의 법인세비용이 발생하는 경우 원가왜곡이 발생한다. 따라서 본 연구의 목적은 규제서비스관점에서의 총괄원가를 합리적인 수준으로 산정하고, 총괄원가를 산정함에 있어 기획재정부의 2013년 공공요금 산정기준에 따라 법인세비용을 재산출함으로써 개별 공공요금간의 일관성과 정합성을 제고하자 한다. 분석 결과 기획재정부의 공공요금 산정기준에 따라 산출된 법인세비용을 사용할 경우 특정연도에 총괄원가가 과대 또는 과소 계상되지 않는 것으로 나타났다. 이는 기획재정부의 공공요금 산정기준에 따라 산출된 법인세 비용은 통신요금 정책결정을 위한 기초자료로서 목적적합하게 사용될 수 있을 것으로 기대한다. 또한, 현행 전기통신사업 회계분리기준 제30조는 법인세비용을 영업손익비율 기준에 따라 서비스별로 배부하고 있다. 현행기준에 따르면 음(-)의 법인세비용이 발생하는 경우 영업이익이 발생하는 서비스에 음(-)의 법인세가 배부되고, 영업손실이 발생하는 서비스에 양(+)의 법인세가 배부되어 서비스별 원가왜곡이 발생할 수 있다. 따라서 본 연구에서는 서비스별 영업손익에 법정세율을 곱하여 산정하고, 세무상 조정사항을 역무별 공통비용으로 정의하고, 투자보수의 기준이 되는 요금기저를 기준으로 서비스별로 배부하였다. 분석 결과, 서비스별 편차가 있으나 영업이익이 크게 발생한 서비스의 경우 본 연구에서 제시한 서비스별 투자보수기준 법인세비용과 현행 법인세비용이 큰 차이를 보이는 것으로 나타났다. 즉, 요금인하여력 등 요금수준을 확인하기 위한 참고자료로서 원가보상율을 활용하는 경우 법인세비용 배부에 따른 차이는 통신서비스 요금산정에 큰 영향을 미칠 수 있으므로 합리적인 법인세비용의 배부방안에 대한 논의가 적극 검토되어야 한다는 것을 시사한다. In the early 2000s, the government induced firm to enter the mobile telecommunication industry which demands a massive investment as it is one of national information infrastructures. Despite of higher initial investment, mobile telecommunication industry brought the first movers to make a huge profit because the industry is monopolistic and oligopolistic and customer’s demand is consistently increased. These facts can be proved to the number of mobile phone service subscriber, about ten million people in 2015. As complaints about mobile service has increased, the public interest is growing in not only mobile telecommunication price but also mobile telecommunication costs. They raise a question whether pricing mobile communication service is reasonable. Once again, these public interest also boost academic interest, such as calculation method and components of telecommunication cost. This case study focuses on the allocation of corporate tax expense with mobile telecommunication cost in telecommunication firms among various academic issues. The followings are the reason of choosing this specific issue. First, according to the current accounting separation standards in the Telecommunication Business Act, the corporate tax expense included in aggregate cost is practically considered the same as the corporate tax expense of Financial Accounting Standards. Estimating corporate tax expense is critical point in not only aggregate cost but also cost recovery rate. Moreover, the aggregate cost is one of the relevant information for establishing and carrying out mobile telecommunication policy. Corporation tax expense is also one of the main components of the aggregate cost, and the impact of corporation tax expense on aggregate cost is to a considerable extent as the level of corporation varies depending on the recognition basis of corporation tax expense or service allocation basis. Under the current system, cost could be distorted in the case of that effective tax rate is large enough in the particular year, or corporate tax expense appears to be negative value. Therefore, the purpose of this study is calculating the reasonable aggregate cost to improve consistency and coordination among public utility charges. Computing aggregate cost is also able to recalculate the corporate tax expense on the basis of scoring criteria of public utility charges published by Ministry of Strategy and Finance in 2013. Aggregate cost including corporate tax expense is expected to be reasonable basic data for a policy decision of telecommunication fee if corporate tax expense is calculated by scoring criteria of public utility charges published by Ministry of Strategy and Finance. Under the current system, the aggregate cost is generally overestimated or underestimated due to the irregularly occurred corporate tax expense. Moreover, corporate tax expense is currently distributed across the service on the basis of operating income ratio under the accounting separation standards. In this case, the cost also could be distorted because the service which makes a profit pays negative value of corporate tax expense, otherwise, the services which makes a loss pays positive value of corporate tax expense. Therefore, this study suggested the cost allocation across the service by below procedures. To improve current allocation method, we multiply operating profit and loss across the service by tax rate, and then we define common expense as deduct profits which are not taxation objects, adjustment details in the concept of financial accounting. Lastly, we set the cost as the basis of compensation on operating assets. Analysis results shows that there is a big gap between the corporate tax expense calculated by current system and calculated by our suggestion in the case of profitable service. That is, cost difference by allocating corporate tax expense has a great effect on the policy decision of telecommunication fee such as demanding reduction of fee, compensation of cost. Therefore, this paper suggests that government gives positive consideration to rational allocation plan and policy for corporate tax expense when deciding telecommunication fee. This paper also has limit to discuss the allocation of not overall factors but corporate tax expense when estimating aggregate cost. Further research should consider the effect of corporate tax expense on telecommunication accounting by examining the relation between corporate tax expense and compensation rate on operating asset before or after tax.

국회의원의 특성이 예산 결정 과정에 미치는 영향

이현경 ( Hyun Kyung Lee ),김미옥 ( Mi Ok Kim ),정형록 ( Hyung Rok Jung ) 한국회계학회 2022 회계저널 Vol.31 No.5

본 연구는 예산을 심의하는 과정에서 각 상임위원회 소속 국회의원의 특성에 따라 예산이 변화하는지를 분석하고자 한다. 구체적으로 제18대∼제19대 국회 기관에 상임위원회별 예산의 결정 과정에 국회의원의 정책 활동 및 정치적 전문성이 반영되는지를 분석하고자 한다. 국회의원의 정책 활동 측정치로 상임위원회별 의원 발의 법률안 수, 정치적 전문성의 측정치로 상임위원회별 재선 또는 당대표 국회의원 수, 예산결산특별위원회 소속 위원 수 등을 사용하였다. 예산 결정 과정의 결과물로 전년 대비 위원회별 예산변동, 위원회별 정부 예산안 대비 국회의 수정예산안 변동, 전년 전체예산 대비 위원회별 예산 비중의 변화를 사용하여 분석하였다. 예산을 심의하는 과정에서 상임위원회가 역할을 충실히 한다면, 전문적인 논의를 바탕으로 예산안을 심사할 것이므로 해당 효과가 예산 결정에 영향을 미칠 것으로 기대하였다. 분석 결과 상임위원회 소속 국회의원의 활발한 정책 활동 또는 정치적 전문성이 전년대비 위원회별 예산, 정부 예산안 대비 국회 승인예산 및 전년 대비 위원회별 예산분배 비중이 변화에 각기 다르게 작용하는 것으로 나타났다. 본 연구는 국회의원의 정책 활동 및 정치적 전문성이 존재하는 경우 해당 위원회 소속 부처의 예산 변화가 나타나 예산심사자로서 상임위원회의 역할을 실증적 분석했다는 시사점이 있다. This study focuses on the role of a member of the national assembly in the process of reviewing the budget proposal and analyzes whether the budgets are changed according to the characteristics of the belonging to each standing committee in reviewing the budget. The Budgetary Process is a series of procedures in which expenses for government activities are specifically set, approved by the parliament, executed, and audited. The budget process generally consists of four processes: budget preparation, budget deliberation and resolution, budget execution, settlement of accounts, and accounting inspection. The budget process is a series of processes for managing national life, and the budget appears as a result of the strategies and interactions of decision-making groups in the budget decision process. In the budget preparation process, the role of the government in submitting the budget is important, but in the process of deliberation of the budget, the role of the National Assembly members and the central budget agency is important. Article 54 (1) of the Constitution stipulates that “The National Assembly deliberates and finalizes the national budget.” Specifically, we analyze whether the policy activities and political expertise of the member of the national assembly are reflected in the decision process of the budget for each standing committee based on the budget proposal during the term of the 18th∼19th National Assembly. Preliminary examination of the standing committee plays a role in enhancing the professionalism of the subject of deliberation by field, expanding the scope of public opinion gathering, dispersing the deliberation right and increasing the suitability for democratic decision-making by expanding the participation of lawmakers. Although the settlement of accounts including financial statements in the domestic budget decision process is based on an accrual basis, the revenue and expenditure budget is based on a cash basis, and there is room for agency problems that occur in the process of budgeting the government. Policy activities and political expertise are used as measures of the role of members of the National Assembly, and the result of the budget decision process is the change in the budget by committee compared to the previous year, the change in the revised budget of the National Assembly compared to the government budget by each committee, and the change in the proportion of the budget by each committee compared to the total budget of the previous year. The outcome of the budget decision process was analyzed using changes in the amount of the budget by committee compared with the previous year, changes in the National Assembly’s revised budget against the government’s budget bill and changes in the proportion of the budget by committee’s total budget over the previous year. As a result of the analysis, the budget was changed according to active policy activities or political expertise of the members of the standing committee. Specifically, it was found that the higher the number of bills proposed by lawmakers by standing committee and the higher the ratio of bills passed, the higher the budget or the proportion of budget distribution increased compared to the previous year. This means that the more active the policy activities of the National Assembly, the more effective the budget increase is. In addition, as the number of bills proposed by lawmakers per standing committee increases, the budget decreases compared to government proposals, suggesting that the role of lawmakers according to policy activities in the budget deliberation process is acting as a result of budget cuts. On the other hand, as the number of party representatives of the members of each standing committee increased, and the number of members of the special committee on budget settlement by standing committee increased, political expertise increased. This suggests that the political expertise of the National Assembly members is working effectively in reducing the budget compared to the previous year. The contribution of this study is that it was verified whether or not the members of the National Assembly are faithfully fulfilling their obligations to the budget decision authority given by the Constitution, focusing on the political expertise and control variables established in the study. This will be of great help in setting up a system to verify the performance of parliamentary activities in the future. The purpose of this study is to analyze the effect of the characteristics of members of the National Assembly on budget control during the central government budget decision process. Due to the limitations of data collection, there is a limitation in not being able to distinguish and measure the professional characteristics of members of the National Assembly. If sufficient data are accumulated in the future, it is expected that various hypotheses reflecting the expertise of lawmakers and related research will proceed.

인플루엔자 백신 접종 후 발생한 백혈구 파쇄 혈관염 1예

문형식 ( Hyung Sik Moon ),이현경 ( Hyun Kyung Lee June ),박건 ( Kun Park ),손숙자 ( Sook Ja Son ) 대한피부과학회 2007 大韓皮膚科學會誌 Vol.45 No.5

Influenza vaccination is recommended for all people over 65 years, for those with chronic respiratory disease and chronic renal failure. Severe side effects of influenza vaccination are rare. We report a case of leukocytoclastic vasculitis in a 68-year-old woman which developed 2 days after influenza vaccination. Disseminated palpable purpura were located on both her lower extremities. A skin biopsy showed characteristic features of leukocytoclastic vasculitis. Purpura were reduced after prednisolone and dapsone medication. (Korean J Dermatol 2007;45(5):515~517)

영아에서 발생한 원발성 구진성 황색종

이형래 ( Hyung Rae Lee ),이현경 ( Hyun Kyung Lee ),손숙자 ( Sook Ja Son ),한태영 ( Tae Young Han ) 대한피부과학회 2012 大韓皮膚科學會誌 Vol.50 No.2

Papular xanthoma is one of the clinicopathologic variants of normolipemic cutaneous non-Langerhans cell histiocytosis. It is a very rare condition that is characterized by non-confluent, yellowish papules located on the face, trunk and mucous membranes with no internal involvement. It has been predominantly reported in adults but childhood cases were also recently seen. We report a typical case of papular xanthoma in a 14-month-old boy who presented numerous yellow-brown papules on the face, arm and buttock. On histologic findings, it showed typical features of papular xanthoma. (Korean J Dermatol 2012;50(2):163~166)

해외 여행 과거력없이 목에 발생한 피부 애벌레이동증 1예

이형래 ( Hyung Rae Lee ),김미선 ( Mi Sun Kim ),한태영 ( Tae Young Han ),이현경 ( Hyun Kyung Lee ),손숙자 ( Sook Ja Son ) 대한피부과학회 2010 大韓皮膚科學會誌 Vol.48 No.6

Cutaneous larva migrans is a characteristic serpiginous creeping eruption that is caused by the migration of the larval form of neomatodes in the skin. It is caused by hookworm larvae, which are present in the feces of infected dogs and cats. The skin lesions progressively evolve at a rate of 2∼3 cm daily. Most cases have a travel history to tropical and subtropical countries, but our patient had no travel history to an endemic area and no contact history with the feces of dogs and cats. We report herein on a case of cutaneous larva migrans on the neck and the patient did not have a travel history to an endemic area and the lesions showed relatively rapid progression. (Korean J Dermatol 2010;48(6):547∼550)

액와부에 발생한 비전형적인 임상양상을 보인 색소성 모낭성 낭종

이형래 ( Hyung Rae Lee ),한태영 ( Tae Young Han ),손숙자 ( Sook Ja Son ),이현경 ( Hyun Kyung Lee ) 대한피부과학회 2011 大韓皮膚科學會誌 Vol.49 No.10

A pigmented follicular cyst typically presents as an asymptomatic, solitary papule on head and neck in adult men. The histologic features of pigmented follicular cysts are cross-sectioned, terminally-differentiated hair shafts in an epidermal cyst. There are no sebaceous lobules or other appendages within the wall or in close proximity. We herein report a case of pigmented follicular cyst of the axilla in a 31-year-old man. (Korean J Dermatol 2011;49(10):955∼956)

이마를 공여부로 이용한 콧방울 결손의 전층피부이식술

이형래 ( Hyung Rae Lee ),김미선 ( Mi Sun Kim ),이현경 ( Hyun Kyung Lee ),박건 ( Kun Park ),손숙자 ( Sook Ja Son ) 대한피부과학회 2010 대한피부과학회지 Vol.48 No.1

Skin cancers require excision and reconstruction for achieving optimal functional and cosmetic results. There are numerous reconstructive options, which include primary repair, secondary intention healing, a local flap and a skin graft. Generally, a full-thickness skin graft is not considered applicable for reconstructing a nasal defect because a local flap is thought to be a superior alternative to a skin graft due to the unique nature of the lower third of the skin, which is often thick and fixed to the adjacent structures. But a defect on a lower third of the nose that includes the nasal ala can be well reconstructed by a skin graft in some cases. The donor site options include the preauricular, postauricular and supraclavicular areas etc. But in some cases, the forehead skin is a good match with the nasal ala area. We herein report the case of a 69-year-old female with a nasal ala defect that was induced by excision of basal cell carcinoma. The patient was reconstructed with a full-thickness skin graft using the redundant skin of the forehead. (Korean J Dermatol 2010;48(1):47∼50)

당일 검사에 대한 원스톱 서비스 전과 후의 고객만족도 비교

강건우,이의정,이현경,이은선,임양희,한형태,Kang, Kun-Woo,Lee, Eui-Jeong,Lee, Hyun-Kyung,Lee, Eun-Son,Lim, Yang-Hee,Han, Hyung-Tae 한국의료질향상학회 2020 한국의료질향상학회지 Vol.26 No.2

Purpose:Hospitals provide top medical service using exceptional manpower, medical technology, and state-of-the-art equipment, thus raising the standard of customer satisfaction. In addition, their medical service is becoming higher than before. One-stop service is a good way to improve the quality of customer-centered service as a qualitative marketing strategy. This study thus aims to facilitate subsequent research and compare customer satisfaction before and after one-stop service. Methods: The study included 72 patients who received the reserved examination and one-stop service for 20 days from April 23 to May 12, 2014. The surveyed questionnaire data were analyzed using SPSS 18.00. Results: The comparison results of customer satisfaction showed that the satisfaction score was generally high in the areas of kindness of examination staff, the speedy/accuracy of work processing of examination staff, and the kindness of reservation staff. The group before one-stop service showed their dissatisfaction with repeated visits and difficulty of booking a desired day. The group after one-stop service showed dissatisfaction with the long waiting time for examination or same-day treatment. Conclusion: The one-stop service showed good results, but new uncomfortable issues for the customer were revealed as well, which may result in more work of employees. Considering the characteristics of various clinical departments, the author hopes to find an efficient operation plan through the development and improvement of an appropriate one-stop service method.