흡연 여부에 따른 남자 대학생의 영양 섭취 상태 및 혈중 지질 수준 비교

정유리,배윤정,승정자,Jung, Yu-Ri,Bae, Yun-Jung,Sung, Chung-Ja 동아시아식생활학회 2006 동아시아식생활학회지 Vol.16 No.5

The purpose of this study was to compare the nutrient intake, dietary habits and serum lipid profiles of smoking male college students to those of non-smoking subjects. The subjects were composed of two group: 111 smokers and 120 non-smokers was used along with a questionnaire. Anthropometric measure, dietary intakes using 24-hours recall method were compared. The average ages of smokers and non-smokers were 21.6 and 21.1 years old, respectively. The height, weight and BMI of smokers and non-smokers were no significant difference. The average numbers of smoked cigarettes were 15.9/d and the average packyear was 4.9 in the smokers. About 92.8% of the smokers drank alcoholic beverages, while 72.5% of the non-smokers did. The smokers tended to eat less breakfast meal, but drink coffee more often compared to the non-smokers. The mean daily energy and food intake were 2,135.8 kcal and 1,169.5 g in the smokers and 2,034.3 kcal and 1,229.4 g in the non-smokers. The smokers consumed significantly higher intake of fat. The serum triglyceride level of the smokers was significantly higher than that of the non-smokers. In conclusion, the smokers of this study showed a more undesirable dietary intake in the light of their high Int an alcoholic beverages, and coffee. Therefore, it could be suggested that more systematic research be conducted with respect to serum triglyceride and smoking and that increased nutrition education and guidelines for smokers are required.

분무열분해법을 이용하여 M₃MgSi₂O₈:Eu²⁺ (M=Ca, Sr, Ba) 형광체 분말의 VUV 특성 최적화

정유리,정경열,Jung, You-Ri,Jung, Kyeong-Youl 한국분말야금학회 2008 한국분말재료학회지 (KPMI) Vol.15 No.5

Spray pyrolysis was applied to prepare $M_{3}MgSi_{2}O_{8}:Eu^{2+}$ (M=Ca, Sr, Ba) blue phosphor powder. The library of a Ca-Sr-Ba ternary system was obtained by a combinatorial method combined with the spray pyrolysis in order to optimize the luminescent property under vacuum ultraviolet (VUV) excitation. 10 potential compositions were chosen from the first screening. The emission shifted to longer wavelength as Ca became a dominant element and the emission intensity was greatly reduced in the composition region at which Ba is dominant element. On the base of the first screening result, the second fine tuning was carried out in order to optimize the luminescence intensity under VUV excitation. The optimal composition for the highest luminescence intensity was $(Ca_{1.7},\;Sr_{0.3},\;Ba_{1.0})Si_{2}O_{8}:Eu^{2+}$ which had the color coordinate of (0.152, 0.072) and about 64% emission intensity of $BaMgAl_{10}O_{17}$ (BAM) phosphor.

다국적기업의 조세회피 문제에 대한 대응방안

정유리(Jung Youlee) 한국세법학회 2018 조세법연구 Vol.24 No.3

다국적기업들은 해외에 자회사를 설립하고 여러 국가의 조세 제도를 유리하게 조합하여 세금을 거의 내지 않는 방법으로 조세를 회피하고 있다. 이와 같은 조세회피는 현행법으로 규제하기에 한계가 있으므로 세계 각국은 다국적기업의 수익에 상응하는 세수를 확보하고 조세평등주의 원칙을 실현하기 위해 자국의 조세 제도를 개선함과 동시에 국제 공조를 강화하게 되었다. 경제협력개발기구(OECD)는 다국적기업들의 공격적 조세회피를 방지하기 위해 소득이전을 통한 세원잠식(BEPS) 프로젝트 및 자동정보교환 제도를 시행하고 있다. BEPS 프로젝트는 과세 일관성 확보, 국제기준 강화 및 투명성 확보, 확실성 강화라는 3개 주요분야에 대해서 15개의 Action을 정하였다. 자동정보교환제도는 한 국가에서 수집한 과세정보를 정기적으로 다른 국가에 제공하는 것으로 OECD는 공통보고기준(Common Reporting Standard, CRS)을 채택하였다. 미국은 국세청이 국가별 보고서(CbC Reporting)와 외국인 소유 1인 유한책임회사에 대한 공개 제도를 시행하고, 재무부의 금융정보분석기구(FinCEN)가 부동산 현금 구입회사의 수익적 소유자 보고 제도와 미국 금융 계좌 소유 회사의 수익적 소유자 보고 제도를 시행하고 있으며, 증권 거래위원회가 소득세 관련 정보 및 자회사 정보 공개를 강화하고 있다. 미국은 2017년 12월 세법을 개정하여 법인세율을 인하하고, 해외소득 과세제도를 원천지 과세제도로 전환함과 동시에 저세율로 과세되는 해외 무형자산 소득에 대한 과세(GILTI), 해외발생 무형자산 소득 공제(FDII), 세원잠식방지세(BEAT)를 도입하였다. 유럽연합은 ‘공정하고 효율적인 법인세제 운용을 위한 실천방안:5가지 핵심 개혁 분야’, ‘조세회피 방지 패키지’를 통하여 기본방향을 정하고, 국가별 보고서 교환 제도(CbC Reporting), 세법해석 사전답변(tax rulings)의 투명성 제고, 회사의 수익적 소유자에 대한 정보 공유 제도, 반경쟁 조세 보조금 관련 규제를 통해 회원국 간 상호 협력 및 견제를 강화하고, 비회원국에 대하여 공통된 기준을 가지고 대응하고 있다. 우리나라는 금융정보 자동교환, 국가별 보고서 자동교환, 조세예규 및 APA 자발적 정보교환을 통하여 외국 과세당국과 정보를 교환하고, 개별·통합기업보고서, 국가별보고서의 3가지로 구성되는 국제거래정보통합보고서 제도를 도입하였으며, 과다이자비용공제제한 및 혼성금융상품 이자비용 공제제한 제도를 도입하였다. 해외 세원관리를 위하여 해외금융계좌 신고제도를 시행하고 신고의무를 위반할 경우 과태료 및 형사처벌의 대상이 된다. 국제적인 동향을 고려할 때 우리나라의 해외금융계좌 신고제도는 신고의무 기준을 강화하고 과태료와 형사처벌의 형평성을 이룰 수 있는 방향으로 제도 개선이 필요하고, 회사의 수익적 소유자에 대한 공개 의무도 강화할 필요가 있다. 덧붙여 국세청뿐 아니라 기업과 관련된 국가 기관들이 협력하여 대응책을 마련하고 정보를 교환할 필요가 있다. Multinational corporations are avoiding taxes by establishing subsidiaries in overseas and by combining tax systems from different countries in a way that makes them less taxable. Since such tax avoidance cannot be regulated by the existing law, countries around the world have improved their tax system and strengthened international cooperation in order to secure tax revenue corresponding to the profits of multinational corporations and to realize the principle of equality in taxation. The Organization for Economic Cooperation and Development(OECD) has implemented the Base Erosion and Profit Shifting(BEPS) project and the Automatic Exchange of Information system(AEOI) in order to prevent aggressive tax avoidance by multinational corporations. The BEPS project has identified 15 actions for three key areas:ensuring consistency in taxation, strengthening international standards, ensuring transparency and strengthening certainty. The Automatic Exchange of Information system regularly provides taxation information collected in one country to other countries and the OECD adopted the Common Reporting Standard(CRS). In the United States, the Internal Revenue Service(IRS) has implemented country-by-country(CbC) Reporting and a disclosure system in regard to foreign-owned single-member Limited Liability Companies(LLCs). U.S. Treasury Department Financial Crimes Enforcement Network(FinCEN) has implemented a reporting system for identifying beneficial owners of entities for all-cash estate purchases and identifying persons who own 25% or more of an entity that owns a U.S. financial account. The Securities and Exchange Commission(SEC) is strengthening disclosure of information on income taxes and subsidiary information. The United States revised the tax law in December 2017 to reduce the corporate tax rate and convert the overseas income taxation system to the territorial tax system as well as imposing global intangible low-taxed income(GILTI), foreign-derived intangible income(FDII) and base erosion anti-abuse tax(BEAT). The European Union has set the basic direction through “A Fair and Efficient Corporate Tax System in the European Union:Five Key Areas for Action" and “Anti Tax Avoidance Package". They are strengthening mutual cooperation and check among their member countries through country-by-country report, transparency on tax rulings, central registry for beneficial ownership information and regulations on anti-competitive tax subsidies. They have also responding with common standards for third countries. Republic of Korea exchanges information with foreign taxation authorities through automatic exchange of financial information, automatic exchange of country-by-country reporting, tax regulations and APA voluntary information exchange. Republic of Korea has implemented the integrated international trade information reporting system consisting of three reports:individual․ integrated entity, and country-by-country reports. Korea introduced limited tax deduction systems for the restriction of excessive interest expense and the hybrid financial product interest expense. In order to manage overseas source of tax revenue, Korea has implemented the foreign financial accounts reporting system and it is subject to fines and criminal penalties for violation of reporting duty. Considering international trends, Korea"s financial reporting system for foreign financial accounts needs to be improved in order to strengthen the standard of reporting obligations, to achieve equality of fines and criminal penalties and to strengthen the duty of disclosing company"s beneficial owners. In addition to that, not only the National Tax Service but also government institutions related to corporations need to cooperate for preparing countermeasures and to exchange information.

교육을 위한 뮤지엄의 역할과 장소와 내용에 따른 워크샵의 분류

정유리(Jung, Yuri),반영환(Pan, YoungHwan) 한국디자인학회 2018 한국디자인학회 학술발표대회 논문집 Vol.2018 No.6

박물관 전시 형태와 정보 큐레이션

정유리(Jung, Yuri),반영환(Pan, YoungHwan) 한국디자인학회 2017 한국디자인학회 학술발표대회 논문집 Vol.2017 No.11

조직공정성, 조직문화 및 감성지능이 경력직 재취업 간호사의 재직의도에 미치는 영향

정유리(Jung, Yu Ri),최소영(Choi, So Young) 한국간호행정학회 2020 간호행정학회지 Vol.26 No.5

Purpose: The purpose of this study was to identify the effects of organizational justice, organizational culture and emotional intelligence on intention to stay in reemployed nurses. Methods: Data were collected from 154 reemployed nurses working in the two university hospitals located in G Province. Data were analyzed using t-test, ANOVA, Pearson’s Correlation Coefficient and Multiple Regression Analysis with SPSS/WIN 25.0. Results: Factors influencing intention to stay in the participants were period willing to stay (β=.36, p<.001), emotional intelligence (β=.35, p<.001), career break (β=.16, p=.015), organizational justice (β=.14, p=.046). The total explanatory power was 31%. Conclusion: In this study, organizational justice, emotional intelligence, career interruption, period willing to stay were found to be influential factors affecting intention to stay in reemployed nurses. A systematic intervention program for emotional intelligence is needed to increase the intention of retention in reemployed nurses. Further, human resource managers and specialists should consider organizational justice when designing the talent retention strategies.

교육서비스품질, 학생만족 및 학교충성도간 관계 연구 : 관광관련학과 특수대학원생을 중심으로

정유리 ( Yu Ri Jung ),차석빈 ( Suk Bin Cha ) 대한관광경영학회 2008 觀光硏究 Vol.23 No.2

사물인터넷(IoT)이 적용된 기업홍보관에 관한 연구

정유리(Jung, Yu-Ri),남경숙(Nam, Kyung-Sook) 한국실내디자인학회 2016 한국실내디자인학회 학술대회논문집 Vol.2016 No.05

Modern Society various technologies are pouring like smart phones, smart televisions. Human beings and objects are connecting space net without intervening factitiously. The Internet of Things(IoT) is becoming an issue which makes intelligent relations such as networking, information processing. Various companies are selling products through various researches on IT project field. Companies are opening corporate exhibition halls which exhibit the products and gives chances to experience them. Corporate exhibition halls provide various spaces for exhibition and education and introduce technologies, electronic devices related with IoT and offer customers new technologies and information. To understand applied on space composition, field investigation is conducted In this study, and analyze the cases which are applied in space composition. The purpose of this study is to figure out what the Internet of Things are by limiting the range of the research to 4 corporate exhibition halls located on Seoul. The method of the study is to understand IoT and corporate exhibition hall through investigating preceding researches analyze the cases. It was able to understand about corporate exhibition hall space composition related with IoT applied cases through the investigation. Various experiences and exhibitions were taking place through the investigation.

도시재생을 위한 유휴산업시설의 공간구성 변화에 관한 연구

정유리(Jung, Yu-Ri),얀시앙닝(Yan, Xiang-Ning),황연숙(Hwang, Yeon-Sook) 한국실내디자인학회 2016 한국실내디자인학회 학술대회논문집 Vol.2016 No.10

Due to change of instustrial structure, secondary industy-centered industry facilites lost their function and they are neglected in city. Neglected facilites are desolated and they damage to surroundings of a scene. Recently, plannings of idle facilites for changing into new cultural space based on local culture and identity are actively researched. Idle industrial facilities have potential value such as historic, sociocultural and economical things. By utilizing these values for new function, it can be one of positive methods for urban regeneration. These days, regeneration of idle industrial facilites are actively performed. We judged that it is needed to be researched related to ways of continuous operation. Thus, this paper aims to analyze SungSu dong where changes are actively performed. We selected five target places in SungSu dong. Those targets preserved strucrture with reinforcement for maintaining histroric and symbolic meaning of the past industrial facilities. Purpose change is conducted to multi-complex space such as cafe and gallery for various cultural experience and relaxation of contemporary people.

스파이용객의 만족요인과 행동의도 간 관계 연구

정유리 ( Yu Ri Jung ),차석빈 ( Suk Bin Cha ) 대한관광경영학회 2009 觀光硏究 Vol.24 No.5