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      • KCI등재

        태연혈(太淵穴)의 유침 시간에 따른 체온 변화 -적외선체열촬영(赤外線體熱撮影)을 중심으로-

        이봉효 ( Bong Hyo Lee ),이경민 ( Kyung Min Lee ),박지하 ( Ji Ha Park ),김민서 ( Min Seo Kim ),김산들 ( San Deul Kim ),박병규 ( Byeong Gyu Park ),양현동 ( Hyun Dong Yang ),예성호 ( Sung Ho Yea ),이호정 ( Ho Jung Lee ),최재원 ( Jae 경락경혈학회 2012 Korean Journal of Acupuncture Vol.29 No.2

        Objectives: This study was performed to find the desirable remaining time of needle in the acupuncture treatment. Methods: The 21 volunteers were given acupuncture at LU9 vertically and needles were remained for 2 min, 10 min, 15 min, 30 min, respectively. The thermographic change induced by acupuncture was measured with Digital Infrared Thermographic Image at the following acupoints: LU11, LU10, LU9, LU8, LU5, LU1, and PC7. The statistical significance of thermographi change was evaluated using paired t-test and post hoc Wilcoxon test. Results: The most significant changes after acupuncture were produced when needles were remained for 10 min or 15 min. LU11, LU5, LU1, and PC7 were the point at which all of the remaining time produced significant change commonly. At LU11, the biggest change was produced when needle was remained for 15 min, while at LU5, LU1, and PC7, the biggest change was produced when needle was remained for 30 min, and the smallest change was produced when needle was remained for 10 min at all of acupoints of LU11, LU5, LU1, and PC7. The unbalance between left side and right was decreased the most largely in 15 min group. Conclusions: The results of this study suggest that the desirable remaining time of acupuncture needle might be 15 min.

      • KCI등재

        컴퓨터 게임 전후 각막 및 안구의 고위수차 변화

        김민서,황영훈,송종석,Min Seo Kim,Young Hoon Hwang,MD,Jong Suk Song,MD,PhD 대한안과학회 2012 대한안과학회지 Vol.53 No.11

        Purpose: To evaluate changes in corneal and ocular high-order aberration, ocular fatigue, and tear break-up time (TBUT) before and after playing computer games and the correlations among the variables. Methods: Thirty-nine normal healthy subjects played computer games for 1 hour. Ocular fatigue was evaluated with a questionnaire, TBUT was measured with slit-lamp biomicroscopy, and high-order aberrations were measured with a KR-1W aberrometer (Topcon Medical System, Inc., Tokyo, Japan) in each subject before and after playing computer games. The right eye was used for statistical analyses. Results: Subjective ocular fatigue (expressed as the interview score) increased from 4.23 ± 5.35 to 12.05 ± 8.68 after playing games (p < 0.001) and TBUT decreased from 8.03 ± 6.43 sec to 4.90 ± 3.31 sec (p < 0.001). Ocular high-order aberrations in the 4 mm and 6 mm zones were not significantly changed before and after playing games (p = 0.150, p = 0.202, respectively). However, corneal high-order aberrations in the 4 mm and 6 mm zones were significantly increased after playing computer games (p = 0.002, p = 0.002, respectively). Changes in TBUT, interview score, and corneal high-order aberration were not correlated with each other. Conclusions: Playing computer games increased corneal high-order aberrations as well as subjective ocular fatigue and TBUT.

      • KCI등재

        주한미군지위협정과 전속적 관할권

        金民瑞(Min-Seo Kim) 대한국제법학회 2006 國際法學會論叢 Vol.51 No.2

        본 논문에서는 주한미군의 군속 또는 가족에 대한 대한민국의 형사재판권 문제를 다루었다. 주한미군의 군속 또는 가족이 한국에서 저지른 범죄는 전속적 관할권의 문제인가, 아니면 경합적 관할권의 문제인가? 국제법의 일반원칙에 의하면 이 때 한국(속지주의)과 미국(속인주의)이 모두 재판권을 갖는 경합적 관할권의 문제로 생각하기 쉽다. 그러나 영미법계 국가인 미국은 전통적으로 속지주의에 근거하여 형사재판권을 행사해왔으며, 속인주의는 (연방)법률의 규정이 있는 경우에만 예외적으로 인정되었다. 즉 미국은 자국민이 해외에서 저지른 범죄에 대해서는 의회의 법률로 형사재판관할권을 부여한 경우 외에는 이에 대한 국내법원의 형사재판권을 인정하지 않는다. 따라서 별도의 법률이 존재하지 않는 한 미국의 국내법원은 자국민이 해외에서 저지른 범죄에 대해 형사재판권이 없다. 이는 속지주의를 원칙으로 하면서도 동시에 속인주의를 대등한 또 하나의 형사재판권의 법적 근거로 인정하는 한국을 비롯한 대륙법계국가와 다른 점이다. 결과적으로 주한미군의 군속 또는 가족이 한국에서 저지른 범죄에 대해서는 이에 대한 형사재판권을 인정하는 미국의 국내법이 존재하지 않는 한 한국의 형사재판관할권만이 문제된다. 미국이 1950년에 제정한 통합군사재판법(UCMJ)은 제2조 (a) (10)―(12)에서 세 가지 경우에 명시적으로 군속과 가족에 대한 군법회의의 형사재판권을 인정하였다. 특히 평시에 해외주둔지에서 군속 또는 가족이 저지른 범죄에 대해서는 제2조 (a) (11)이 적용된다. 그러나 이 규정은 그 후 (연방)헌법에서 부여한 개인의 기본권, 즉 배심제에 의한 형사재판을 규정한 헌법 제3조, 대배심(grand jury)에 의한 기소를 규정한 수정조항 제5조, 배심원에 의한 재판을 받을 권리를 규정한 수정조항 제6조의 권리가 보장되지 않으므로 위헌이라는 일련의 대법원판결―Reid v. Covert 사건(1957), Kinsella v. Singleton 사건(1960), Grisham v. Hagen 사건(1960)―에 의해 그 효력이 전면적으로 부정되었다. 따라서 미군의 군속 또는 가족이 해외주둔지에서 저지른 범죄에 대해서는, 범죄가 발생한, 소재국(host states)이 형사재판권을 행사하지 않는 한 결과적으로 처벌을 면하는 상황이 수 십년 동안 계속되었다. 그리고 이런 상황은 기소되기전에 전역한 미군이 해외주둔지에서 저지른 범죄의 경우에도 마찬가지이다. 이에 대한 형사재판권을 확보하기 위한 오랜 논의끝에 2000년에 비로소 제정된 법률이 바로 미국의 군역외관할권법이다. 따라서 동법에 의해 이제는 해외주둔지에서 범죄를 저지른 군속, 가족, 기소되기 전에 전역한 미군에 대해 연방법원이 형사재판관할권을 행사할 수 있게 되었다. 그러나 동법의 규정이 미국이 아닌 ‘미군당국’의 형사재판권을 규정한 주한미군지위협정에 영향을 주는 것은 아니다. 결론적으로 말하면 주한미군의 군속이나 가족이 한국에서 저지른 범죄에 대해서는 미군당국이―군역외관할권법이 제정되기 이전에는 미국의 국내법원 자체가―형사재판권이 없으므로 이에 대해서는 한국의 전속적인 형사재판권이 인정된다. 또한 주한미군지위협정 제22조 제1항 (가)에 대한 합의의사록은 주한미군지위협정 체결 이전의 미국의 국내법 상황, 즉 통합군사재판법 제2조(a)(11)이 대법원의 위헌판결로 인해 효력을 상실하여 군법회의가 군속이나 가족에 대해 형사재판권을 갖지 못하는 상황을 반영하여 이를 명문화한 규정으로 이러한 합의의사록이동 협정 규정, 즉 주한미군지위협정 제22조 제1항 (가)와 상충된다고 볼 이유는 없다고 판단된다. This is to deal with the exclusive jurisdiction of the Korean authorities over the American civilians employed by or accompanying the U.S. Armed Forces in Korea. According to the Korea SOFA, whether is it an exclusive jurisdiction, or a concurrent jurisdiction when a civilian component or a dependent commit a crime in Korea? The problem of American civilians committing crimes while accompanying the Armed Forces abroad has long plagued the United States Government. Because America's federal criminal jurisdiction generally ends at the nation's borders, it is often left to host nation countries to use their own laws to prosecute Americans who commit crimes while they are living in those countries with our Armed Forces. In many cases, however, these countries fail to prosecute crimes committed by American civilians. Recently, (U.S.) Congress closed this gap by enacting the Military Extraterritorial Jurisdiction Act of 2000. The Act effectively establishes federal criminal jurisdiction over offenses committed outside the United States by persons employed by or accompanying the United States Armed Forces. It also extends federal criminal jurisdiction to members of the Armed Forces who commit crimes abroad but who are not tried for those crimes by military authorities and who are no longer under military control. When the UCMJ was enacted in 1950, it contained three provisions that expressly authorized the use of courts-martial to try civilians accompanying the military for acts that violated the UCMJ. The language of these provisions was very similar to the provisions in the 1916 Articles of War concerning military jurisdiction over civilians. The UCMJ provisions authorized trial by court-martial of persons serving with or accompanying the Armed Forces in the field in time of war; persons serving with, employed by, or accompanying the Armed Forces outside the United States; and persons within an area leased by or otherwise reserved or acquired for the use by the United States. Beginning in 1957, however, in the wake of the Toth decision, a series of Supreme Court decisions severely limited the application of those provisions, effectively limiting court-martial jurisdiction over civilians accompanying the military only to times of war declared by Congress. Article 2(a)(11) was the first to fail to constitutional challenge. In 1957, the Supreme Court held, in Reid v. Covert, that the military did not have criminal jurisdiction over civilians who were accompanying the armed forces abroad. In early 1960, the Court held that the UCMJ could not be used to try dependents in noncapital cases. On the same day, the Court decided a companion case in which it considered whether the UCMJ could be applied to civilian employees. Not surprisingly, the Court held that the UCMJ could not be used to try civilian employees and dependents as to warrant different treatment under the UCMJ. The evisceration of Article 2(a)(11) was complete when the Court held in a third opinion that the UCMJ could not be used to try civilian employees in noncapital cases. For these reasons, the Agreed Minute Re Paragraph 1(a) of Article 22 of Korea SOFA stipulated that under the present state of United States law, the military authorities of the Untied States have no effective criminal jurisdiction in peacetime over members of the civilian component or dependents. The Miliatry Extraterritorial Jurisdiction Act of 2000 doesn't have an influence on the Kore SOFA. There is no conflict between the paragraph 1(a) of Article 22 of Korea SOFA and its Agreed Minute. On the contrary, it might be correct to say that its Agreed Minute complements the paragraph 1(a) of Article 22 of Korea SOFA.

      • KCI등재

        연구논문 : 회계저널; 재량적 발생액의 신용평점 및 재무평점 관련성

        김민서 ( Min Seo Kim ),오준환 ( Joon Whan Oh ) 한국회계학회 2013 회계저널 Vol.22 No.4

        국내외에서 신용평가제도의 신뢰성 제고방안이 주요 논점이 되고 있는 상황에서, 본 연구는 기업의 재량적 발생액이 신용평가기관이 부여한 신용평점이나 재무평점과 관련성이 있는지를 분석한다. 신용평점은 부실예측모형과 재무평점모형을 결합한 방식으로 다섯 개의 산업별 기업의 자산규모와 재무제표 연속보유기간이 반영된 기업의 재무적 신용도(1-10등급)이다. 반면에 재무평점은 부도율에 영향을 주는 재무변수들을 등급화하여 안정성, 수익성, 현금흐름, 성장성, 활동성등에 따라 각각의 가중치를 부여하는 재무평점모형을 활용하여 산출(1-100점)된다. 본 연구는 경영자가 신용평가기관의 신용평가를 재량적 발생액의 증감을 통하여 재무보고에 반영시키는 지의 여부를 검증한다. 선행연구의 한계점을 보완하여, 본 연구는 신용평가의 제공시점을 기준으로 신용평점이나 재무평점이 전년대비 하락(상승) 했을 때 경영자가 재량적 발생액을 증가(감소)시키는 방향으로 재무보고를 하는지의 여부를 분석한다. 연구결과, 신용평점 및 재무평점의 전년대비 하락은 재량적 발생액과 양(+)의 관련성을 갖는 반면에 신용평점 및 재무평점의 전년대비 상승은 재량적 발생액과 음(-)의 관련성을 갖는 것으로 나타났다. 이러한 신용등급의 변화와 재량적 발생액의 관련성은 신용등급의 변화정도(폭) 및 재량적 발생액의 측정모형별 검증에서도 확인되었다. 즉, 기업의 경영자는 신용등급의 전년대비 변화에 대응하여 재량적 발생액의 증감을 통하여 재무보고의 변화를 가져오는 행위를 하고 있음을 뒷받침하는 실증결과이다. 신용평가사들이 신용등급의 하락변경을 신용등급의 상승변경보다 상대적으로 지연반영(발표)함에도 경영자들은 신용등급의 변화에 대응하여 재무보고를 하고 있음을 확인하는 실증결과이다. As the improvement of credit-rating systems is discussed across nations, this study analyzes whether the firm`s discretionary accruals are related to the credit and financial scores by credit rating agencies. The credit score is firm`s financial ratings from 1 to 10 scales which reflect firm`s asset size and consecutive financial period for the five industrial groups, determined in a manner to combine the models of bankruptcy prediction and financial scores. On the other hand, financial score ranges from 1 to 100 scores which reflect firm`s solvency, profitability, cash flow, growth, and activity, determined in an manner to utilize the financial score model by rating and weighting the factors of bankruptcy. This study investigates whether management considers the credit and financial scores into financial reporting by means of increasing or decreasing the discretionary accruals. To complement the limits of previous research, this study analyzes whether management increase (or decrease) discretionary accruals when the credit and financial scores are dropped (or improved) from last year`s scores. The results show that the drop of the credit and financial scores from last year`s scores is positively related to the management`s discretionary accruals, while the improvement of the credit and financial scores from last year`s scores is negatively related to the management`s discretionary accruals. These relations are confirmed in the various measurement models of discretionary accruals. This finding suggests that firms react to the changes in the credit and financial scores by increasing (or decreasing) the discretionary accruals. Despite the relatively delayed announcement of the dropped scores, compared to the improved scores, by credit rating agencies, the findings support the earnings` management to cope with the changes in the credit and financial scores.

      • KCI등재

        GATT 제1조의 조의 해석과 적용

        김민서(KIM, Min Seo) 국제법평론회 2012 국제법평론 Vol.0 No.35

        This paper deals with the interpretation and application of Article I of the GATT based on the WTO case law. Article I provides that Most-Favoured-Nation Treatment is the general principle of the GATT. While Article I clearly casts a wide net, its scope of application is not unlimited. To determine a violation of Article I, it will be first examined whether there are advantages of the types covered by Article I. Secondly, it will be decided whether the advantages are offered (i) to all like products of all other WTO members and (ii) unconditionally. When examining whether products are like within the meaning of Article I, paragraph 1, WTO dispute settlement organs usually consider the characteristics of the products, their end-use, tariff classification or consumers' tastes and habits. It is generally accepted that the concept of ‘like products’ has a different meaning in the different contexts in which it is used. In Japan-Alcoholic Beverages II, the Appellate Body illustrated the possible differences in the scope of the application of the concept ‘like products’. In that case it stated three elements, namely, that the concept of likeness is a relative one that evokes the image of an accordion, that the likeness is therefore determined on a case-by-case basis, that to determine whether products are in fact like always involves an unavoidable element of individual, discretionary judgement which however should not be arbitrary. Spain-Unroasted Coffee and Japan-SPF Dimension Lumber may be good examples for representing this view. What has been said above is why we should pay attention to from whose perspective ‘likeness’ will be judged, along with objective factors, such as the characteristics of the products, their end-use, tariff classification or consumers' tastes and habits.

      • KCI등재

        간호대학생의 셀프리더십, 감성지능, 사회적 지지가 문제해결능력에 미치는 영향

        김민서 ( Min-seo Kim ),배한주 ( Han-ju Bea ),이정숙 ( Jung-suk Lee ) 한국보건정보통계학회 2022 보건정보통계학회지 Vol.47 No.2

        Objectives: The purpose of this study was to identify the relationship of self-leadership, emotional intelligence, social support, and problem-solving ability of nursing college students, and to understand the factors that affect problem-solving ability. Methods: Participants were in 2nd and 3rd grade of nursing students. The collected data were analyzed by SPSS 22.0 program using descriptive statistics, t-test, ANOVA, correlation, and multiple regression analysis. Results: The significant influencing factors of problem-solving ability were self-leadership. β=0.36 (p=0.001), emotional intelligence β=0.15 (p<0.04), social support β=0.29 (p<0.001) and club activity β=0.14 (p<0.02). These factors explained 45.5% of the variance (R2=0.46, p<0.001). Conclusions: This study showed that problem-solving ability were influencing factors on self-leadership and it is necessary to develop various strategies to improve self leadership in nursing college students.

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