하이브리드 러닝을 이용한 재무회계학 교육

최미화 ( Choi¸ Mi-hwa ) 한국세무회계학회 2021 세무회계연구 Vol.- No.70

[연구목적] 본 연구는 코로나 팬데믹의 비대면 환경에서 하이브리드러닝을 이용한 재무회계관련 교과목의 학부과정 강의사례를 소개하고자 한다. [연구방법] 하이브리드 러닝은 원격의 학습자와 강의실 공간의 학습자가 디지털 기술을 통해 소통하거나 면대면 수업의 일부를 온라인 원격교육으로 대체하는 방식이라고 할 수 있다. 학습자의 적극적인 참여학습을 위하여 플립러닝 및 디지털 기술을 적용하였고, 수업진행후의 설문조사를 통해 하이브리드 러닝을 통한 학습능력(협동학습, 문제해결능력, 자기주도학습능력) 및 학습만족도의 개선 정도를 알아보았다. [연구결과] 하이브리드 러닝의 활용은 수업의 전반적인 만족도가 향상되는 것으로 나타났으며, 다양한 디지털 디바이스 및 기술의 수업시간의 활용은 학습자들의 적극적인 수업참여를 이끌고 그 결과, 협동학습능력과 자기주도학습능력, 문제해결능력요인이 향상 되는 결과를 산출하였다. [연구의 시사점] 이러한 연구의 결과는 재무회계교육에 있어 학습법변화의 필요성을 일깨우고, 학습자의 수업만족도 향상이 동기부여 및 더 높은 학습능력의 산출이 가능함을 확인할 수 있었다. 또한 재무회계학 관련 수업에서 학습목표 및 수강자의 특성에 따라 학습자의 참여수업이 효과적이며, 디지털기술을 이용한 하이브리드 러닝은 적절한 도구임을 확인할 수 있었다. [Purpose] In the untact environment of the corona pandemic, this study intends to introduce an undergraduate course case of financial accounting-related subjects using hybrid learning. [Methodology] Hybrid learning is a method in which remote learners and learners in the classroom communicate with each other through digital technology. Fliped learning and digital technology were applied for the active participation of learners, and learning ability (cooperative learning, problem solving ability, self-directed learning ability) and class satisfaction were analyzed through a questionnaire after class. [Findings] Hybrid learning improved the overall satisfaction of the class. In addition, the use of digital technology produced results that increased cooperative learning ability and selfdirected learning ability, and improved learners’ participation in class. [Implications] The contribution of this study confirmed the need for a change in the financial accounting education method. In addition, it was confirmed that the learnerparticipating class was effective according to the learning goals and characteristics of the students in the classes related to financial accounting, and hybrid learning using digital technology was an appropriate tool.

첨가재료별 증편의 가공 적성 검토

최영희,전화숙,강미영 동아시아식생활학회 1996 동아시아식생활학회지 Vol.6 No.1

The sensory and instrumental characteristics of Jeung-pyun made from various additives were investigated to improve the quality of Jeung pyun and to know the effects of additives on Jeung-pyun preparation. In sensory evaluation of Jeung-pyun made from various additives, hardness was significantly lower by addition of soy bean flour, whole milk powder, and egg yolk. The cell uniformity of Jeung-pyun was significantly lower by addition of egg yolk and mugwort. And the degree of bitterness Jeung-pyun containing soy bean flour and mugwort flour were significantly higher than that of control. Retrogradation of Jeung-pyun assessed from DSC thermogram and hardness measured by texturometer was delayed by addition of soy bean flour, and whole milk powder.

사용자 수술명과 수술분류 code(ICD-9-CM) 일치율 향상에 관한 연구 : 수술실 OCS program 사용 활성화를 통하여

최향하,김미영,김도진,유지원,장정화,박수정,박재성 한국의료QA학회 2005 한국의료질향상학회지 Vol.12 No.1

Background : The necessity of unify and standardize codes used at hospital has been emphasized since OCS (Order Communicating System) was adopted. Therefore, the purpose of this study were to standardize operation code by continuous training of the ICD-9-CM code that is used as standard code in OCS program at operating room. Method : In 400 operation data, operation code entered in OCS program at operating room was compared to operation name recorded in medical record. In addition, a matching rate between input data of operation code by medical record department and computing input data of operation code in 3,710 cases was compared for each department. User operation name and operation code were matched and major diagnosis by operation department and operation name were also matched. Results : User operation name was reflected in operation classification code in detail, and operation code entered on user was registered. Input rate and matching rate of operation code were gradually improved after improvement activity. In particular, a matching rate was high at ophthalmology where operation name is segmented. Plastic surgery and orthopedics with a lot of emergency operation and comprehensive operation name show low input rates. Conclusions : As the medical field makes progress in computerlization, awareness of information exchange and sharing becomes higher. Among codes to classified medical institution, codes related to surgical operation are all different by user of hospital and department. Computerlization and standardization is essential. And when efforts of standardization continue in alliance with individual hospital and institution, initiative of preparing medical policy data at a national level will be accelerated.

정신분열병 입원 환자에서 단축형 증상관리 훈련의 효과:예비적 연구

최충식,채정호,우동원,최영희,함웅,이규항,장미화 대한신경정신의학회 2001 신경정신의학 Vol.40 No.1

연구목적: 정신분열병 환자에서의 재활치료는 개인의 극복 기술과 능력을 향상시키고 재발을 유발시킬 수 있는 스트레스의 부정적인 영향을 중화시킴으로써 질병의 만성화를 막고 사회기능을 호전시킬 수 있기에 점차 그 중요성이 대두되고 있다. 본 연구는 만성 정신분열병 입원 환자에서 재활치료의 하나인 단축형 증상관리 훈련이 정신장애에 대한 자기 인식에 미치는 효능을 알아보기 위하여 시행되었다. 방법: 정신분열병으로 진단받고 입원 중인 환자들에게 재발경고징후를 규명하는 것, 재발경고징후를 관리하는 것, 지속증상을 극복하는 것, 술과 불법 약물을 피하는 것 등으로 구성된 승인-UCLA 사회기술 및 독립적인 생활기술훈련 단위 중 증상관리단위를 기초로 한국실정에 맞게 축약한 증산관리 훈련을 주 1회, 60분씩, 4∼5주간 실시하였고 실시 전후에 전신장애 비인식 평가 척도(Scale to Assess Unawareness ofMental Disorder; 이하 SUMD)로 자신의 정신장애에 대한 인식을 평가하였으며 임상적 전반적 인상(Clinical Global Impression;이하 CGI)로 임상 상태를 조사하였고 각 인구학적 변인들을 조사하였다. 결과: 환자 30명이 훈련을 완수하였으며 이들의 평균 연령은 36.6±7.6세였고 남자가 14명(46.7%), 여자가16명(53.3%)이었다. SUMD 점수는 훈련 전 16.9±4.0점에서 훈련 후 12.9±4.2점으로 유의하게 줄어 정신장애에 대한 자기 인식 정도가 향상되었으며(p<0.01), CGI도 훈련전의 3.7±0.9점에서 훈련 후 2.8±0.8점으로 유의하게 호전되었다(p<0.01). 환자의 연령, 발병시 연령, 유병 기간, 입원 기간, 항정신병약물 사용 용량, 교육 정도, CGI로 평가한 임상 상태등은 정신장애의 자기 인식 정도와는 관련성이 없었다. 결론: 정신분열병 입원 환자에서 단축형 증상관리 훈련은 정신장애에 대한 자기 인식을 증가시킬 수 있는 방법이 될 가능성을 확인하였으며 이 방법이 정신분열병 재활치료의 중요한 요소가 될 수 있음을 알 수 있었다. Objectives : The purpose of this study was to examine whether Symptom Management Module-Korean Brief Version(SMM-B) is effective as a psychosocial treatment of the inpat-ients with chronic schizophrenia. We also questioned which of demographic and clinical characteristics could be predictors of differential treatment response. Methods : The subjects were composed of 30 inpatients with chronic schizophrenia, who were trained with weekly session of SMM-B for 5 weeks. Before and after the training, the level of psychopathology, knowledge about schizophrenia were assessed as dependent variables by using Clinical Global Impression(CGI) and Scale to Assess Unawareness of Mental Disorder(SUMD). Results : Overall, patients showed improvement over the treatment period on psychopath-ology as well as knowledge about psychosis. Total scores of SUMD were changed from 16.9±4.0 before training to 12.9±4.2 after training(p<0.01) and scores of CGI were improved from 3.7±0.9 to 2.8±0.8<p<0.01). Howver age, gender, years of education, age of onset, duration of illness, duration of admission, numbers of psychiatric admission, and clinical status evaluated by CGI were not correlated with unawareness of psychosis. Conclusion : These results suggest that SMM-B could be a reliable method to improve self-aw-areness of psychosis in patients whth chronic schizophrenia and one of important elements in rehabilitation.

하수처리장 처리수의 工業用水 재이용시 經濟性 評價에 관한 硏究

홍원화,김주영,최미영 대한건축학회 2004 대한건축학회논문집 Vol.20 No.7

To provide against shortage of water resources, the importance of treated sewage is recognized and its using is increased, and yet the rate of reusing it is 2.9% in 2000. Rate of treated sewage is high and the quality of water in the sewage is being improved by advanced water treatment in Daegu, but the rate of reusing wastewater treatment in Daegu is low, and that in S-sewage disposal plant which has the highest rate of reusing it in Daegu is about 11%. As compared with the amount of water supplied(in 2001) of a local autonomous entity, the rate of using domestic water as industrial water in Daegu reaches the highest level at 441ℓ. In this study, after the actual state of operation of S-sewage disposal plant is analyzed, economic evaluation is estimated when wastewater of S-sewage disposal plant is reused as industrial water in the Third industrial complex. This research is anticipated to be fundamental data for diversifying reuse.

주택의 신축과 해체시 건설폐기물의 발생종류와 처리방법 비교ㆍ분석에 관한 연구

홍원화,박용팔,최미영 대한건축학회 2004 대한건축학회논문집 Vol.20 No.2

The housing construction has been quickly changed by construction of apartments since 1960. An obsoleted apartment house has been increased by political measures with quantitative enlargement of housing supply. The redevelopment and reconstruction of housing have been activated as an alternative plan. The redevelopment and reconstruction for existing buildings increases in construction wastes, which is influencing on both management and disposal of construction wastes, besides the quantitative augmentation of construction wastes have an effect on both society and environment. Therefore the management and disposal system of construction wastes is demanded from a side of the both society and environment. The purpose of this study offers basic data to compare and analyze both the kinds of construction wastes and the ways of disposal of these wastes generated when founding and dismantling residential buildings.

원료콩의 증자조건을 달리한 검정콩 간장의 유리당, 유기산 및 지방산의 변화

권선화,최재훈,고영란,손미예,박석규 한국식품저장유통학회 ( 구 한국농산물저장유통학회 ) 2003 한국식품저장유통학회지 Vol.10 No.3

콩의 증자조건에 따른 검정콩 전통간장의 숙성 후 유리당, 유기산, 지방산조성을 조사하였다. pH 값은 5.04~5.32로 시험구간의 큰 차이를 나타내지 않았고, 원료 콩을 상압증자한 검정콩 간장이 가압이나 스팀보다는 약간 높은 수치를 나타내었다. 적정산도는 4.26~7.73mL로 나타났으며, 가압증자한 검정콩 간장(4.26~5.61mL)이 가장 높았으며, 다음으로 상압(7.32mL), 스팀(5.99~6.96mL)의 순으로 나타났다. 환원당은 25.18~194.81㎎%로 나타났고, 상압이 25.18㎎%로 가장 낮았으며, 가압이나 스팀증자한 검정콩 간장의 경우 상호간에는 큰 차이가 없지만, 상압한 것보다는 7~8배 높은 함량을 나타내었다. 주요 유리당은 glucose, fructose, xylose였으며, 스팀증자한 검정콩 간장이 상압이나 가압보다 각각의 유리당 모두가 많았고, 상압증자는 유리당이 극히 미량으로 검출되었다. 주요 유기산은 succinic acid, oxalicaicd, tartaric aic, malic acid, citric acid였고, 총 유기산은 스팀증자 (40.38~76.96 ㎎%)한 검정콩 간장이 상압(55.85㎎%)이나 가압(27.78~34.21)한 것보다 많았다. 증자 처리시간이 길수로 가압과 스팀으로 처리하여 제도된 검정콩 간장은 약간씩 감소되는 경향을 나타내었다. 주요 지방산은 palmitic acid(33.28~43.51%), stearic a창(14.15~19.16%), myristic acid(5.03~19.14%)였으며, 전체 지방산 중에 55.97~72.85% 비율을 차지하였고, 원료 콩에 존재하지 myristic acid가 상당히 많이 존재하였다. pH values in all samples were in the range of 5.04 to 5.32. pH of kanjang prepared with normal pressure(HPK) was higher than that of kanjang prepared with high pressure(HPK) and kanjang prepared with steam(SPK). Titratable acidity(TA) in all samples were found to be 4.26∼7.72 mL. TA in HPK(5.99∼6.96 mL) was lower than that in SPK(4.26∼5.61 mL) and NPK(7.32 mL). Reducing sugar(RS) contents in all samples were in the range of 25.48 to 194.81 ㎎%. Rs contents of HPK and SPK were a similar pattern and were higher than that of NPK. Major free sugars(FS) were glucose, fructose and xylose. In total FS, SPK was higher than that of NPK and HPK. Major organic acids(OA) were succinic acid, oxalic acid, tartaric acid, malic acid citric acid. OA contents in HPK and SPK were decreased slightly according to the heating time of whole black bean. The highest percentage of fatty acid(FA) in all samples was palmitic acid(33.28∼43.51% as area % of GC chromatogram), followed in a decreasing order by stearic acid(14.15∼19.16%) and myristic acid(5.93∼19.14%). The composition ratios of three FA to total FA ranged from 55.97 to 72.85%. In all samples, there was myristic acid that was not contained in raw soybean.

흰쥐 선조체에서 6-OHDA-유도 도파민 고갈 및 SH-SY5Y 세포주에서 6-OHDA-유도 산화적 스트레스에 대한 I-Deprenyl의 신경 보호효과

김은미,최신규,이경림,김화정 이화여자대학교 약학연구소 2005 藥學硏究論文集 Vol.- No.15

A neurotoxin, 6-hydroxydopamine (6-OHDA) has long been used to form a Parkinson's disease (PD) model by inducing the lesion in catecholaminergic pathways, particularly the nigrostriatal dopamine (DA) pathway. Whereas I-deprenyl, a selective inhibitor of monoamine exidase (MAO) type B, is now widely used in the treatment of PD, the precise action mechanism of the drug remains elusive. In this studym, we investigated whether I-deprenyl shows protective effect against the DA depletion induced by 6-OHDA in rat brain, and against 6-OHDA-induced neurotoxicity and oxidative stress in catecholaminergic neuroblastoma SH-SY5Y cells that are known to lack MAO-B activity. Pretreatment fo I-deprenyl significantly enhanced the striatal DA, 3,4-dihydroxyphenylacetic acid, homovanilic acid, and 3-methoxytyramine levels compared to the untreated 6-OHDA-lesioned rat, indicating that I-deprenyl pretreatment prevents 6-OHDA-induced depletion of not only striatal dopamine but also its metabolites. Treatment of 6-OHDA for 24 hrs decreased the cell viability and increase the generation of ROS in dose-dependent manners.We further investigated whether caspase activity is involved in the action of I-deprenyl. Treatment of I-deprenyl (0.1~100μM) did not produce any changes in 6-OHDA-induced cleavage of poly (ACP-ridose) polymerase in SH-SY5Y cells. Our result suggest that the neuroprotective effect of I-deprenyl against 6-OHDA is due to its incresed scavenger activity, but independent of inhibition of MAO-B or caspase-3activation.

제외국 중수도 수질기준 비교를 통한 중수도 보급 활성화 방안 연구

김주영,최미영,홍원화 대한건축학회 2003 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.23 No.1

For the purpose of promoting the water reclamation, the standardization of water quality is fundamental. Standard quality and guides correspond to the purpose of usage are also essential to various practical utilization likewise U.S.A and Japan. In addition, standard quality of the water for body not only for drinking will be needed because the ultimate purpose is to apply the reclaimed water to drinking water. A wastewater reclamation and reusing system have to ensure agreeableness and safety to user by establishing aim water quality each uses. Therefore, in this study as compared with water quality wastewater reclamation and reuse system between Korea and other foreign country(Japan and U.S.A), fundamental data to establish next aim water quality and plan of spreading uses is furnish.

各種 建築物의 中水道施設의 現況 및 運轉實態에 관한 分析 硏究

손민준,최미영,홍원화 대한건축학회 2003 대한건축학회논문집 Vol.19 No.2

"The next great world crisis will be water supply" This prediction is increasingly frequent as countries downstream threaten war over water rights with countries upstream. State against state, county against county, water rights continue to cause problems with a finite planetary water supply pitted against an increasing population and, worse yet, n increasing per capita consumption of water, we see again the problem of limited resources versus growing demand. So we have to reduce consumption of water and saving. Here, one of methods of saving water demand is applying a wastewater reclamation and reusing system which make used water reuse by purification of water. In Korea, the annual usage of water amounts to thirty thousand one hundred million ton, the annual usage of industrial water that has an effect on water pollution amounts to two thousand six hundred million ton. The purpose of this study is about the actual state and evaluation of wastewater reclamation and reusing system as this research is a basic study for wastewater reclamation and reusing system, in the future the data of the research will attribute to the application of wastewater reclamation and reusing system for wastewater reuse.