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      • KCI등재후보

        여성의 외모관심도에 따른 색조화장품 사용실태에 관한 연구

        김예은(Ye-Eun Kim),주덕(Ju-Duck Kim) 한국화장품미용학회 2020 한국화장품미용학회지 Vol.10 No.2

        As interest in appearance is continuously increasing with the expanded social advancement of modern women, the demand for color cosmetics, which can magnify strengths and supplement weaknesses in appearance in a short amount of time, is increasing among the various methods that can enhance outward appearance. Color cosmetics, recognized as a way to increase confidence and satisfaction, have become a necessity of modern society and consumer expectations for color cosmetics are gradually rising following interest in outward appearance. At this, this study was conducted to analyze the use conditions of color cosmetics according to the interest levels of women in their twenties and thirties regarding outward appearance and to present strategic implications and through this. The data collection of this study was analyzed using a total of 416 copies collected by distributing the questionnaire for 14 days. As can be seen through these research results, differences were shown in color cosmetic use conditions according to the appearance interest types of women in their twenties and thirties and higher appearance interest levels of women in their twenties and thirties led to higher monthly average appearance management costs and higher percentages of women who apply full makeup and confirmations were made that women were gradually beginning to apply makeup at younger ages. According to this, programs should be prepared to provide proper information on an understanding of cosmetics and color cosmetic product use methods and in conclusion, this study can be used to search for direction for the development of domestic color cosmetics and for the establishment of strategies and base material needed for the marketing of cosmetics companies, thus contributing to the development of the domestic color cosmetics market.

      • KCI등재

        첨단기술산업과 조세회피

        김예은(Kim, Ye-eun),이명건(Lee, Myung-Gun) 한국회계정보학회 2021 재무와회계정보저널 Vol.21 No.3

        [연구목적] 정부는 첨단기술산업과 관련된 연구개발이나 시설투자에 대하여 많은 조세혜택을 부여하여 첨단기술산업의 발전을 장려하고 있다. 하지만 기업의 정상범위를 넘어서는 투자와 조세회피는 오히려 산업의 발전에 악영향을 끼칠 수 있다. 이에 따라 본 연구는 첨단기술산업의 조세회피성향을 살펴보고 이를 실증하고자 하였다. [연구방법] 본 연구는 2000년에서 2018년까지 유가증권 상장기업을 대상으로 하였으며, 첨단기술산업은 제10차 한국표준산업분류(KSIC)를 기반으로 Kile and Phillips (2009)와 김성환과 손성규(2011)의 선행연구를 참고하여 분류하였다. 조세회피대용치는 Desai and Dharmapala(2006)와 박한순(2014) 모형을 사용하였다. [연구결과] 검증결과 첨단기술산업은 비첨단기술산업에 비해 조세회피성향이 큰 것으로 나타났다. 그리고 이러한 결과는 대규모 시설투자와 많은 연구개발비 지출을 필요로 하는 기업연령이 낮은 시점에 더 강하게 나타났다. 또한, 경영자가 과잉투자성향을 지닌 경우 첨단기술산업 여부와 조세회피성향의 양(+)의 관계는 더 증가하는 것으로 나타났다. 이는 복잡성과 난해함의 특징을 지닌 첨단기술산업에서는 경영자와 주주 간의 정보비대칭이 더 심화되는데, 기업연령이 낮고 과잉투자가 일어나는 경우 경영자는 조세회피를 통하여 자금을 유용하고 사적 편익을 취하기 쉽기 때문으로 분석된다. [연구의 시사점] 조세정책 담당자는 첨단기술산업과 관련한 조세정책을 수립할 때 이러한 첨단기술산업의 조세회피 특수성을 고려하여 관련 정책을 수립할 필요가 있으며, 첨단기술산업에 투자하는 투자자도 첨단기술산업의 과잉투자 등에서 비롯된 조세회피를 고려하여 투자할 필요가 있다. [Purpose] The government encourages the development of the high-tech industry by granting many tax benefits to R&D or facility investment related to the high-tech industry. However, investment and tax evasion beyond the normal range of a company can adversely affect the development of the industry. Accordingly, this study tried to examine the tax avoidance tendency of the high-tech industry and to prove it. [Methodology] This study targeted companies listed on securities from 2000 to 2018 and the high-tech industry was classified by reference to the study preceded by Kile and Phillips(2009) and Kim Seong-hwan and Son Seong-gyu(2011) based on the 10th Korean Standard Industrial Classification(KSIC). For the tax avoidance proxy, Desai and Dharmapala (2006) and Park Han-soon(2014) models were used. [Findings] As a result of the verification, it was found that the high-tech industry has a greater tendency to avoid tax than the non-high-tech industry. And this result was stronger when the company age, which required large-scale facility investment and large R&D expenditure, was low. In addition, it was found that the positive (+) relationship between high-tech industry status and tax avoidance tendency was found to further increase when managers have a tendency to overinvest. This is because the information asymmetry between managers and shareholders intensifies in the high-tech industry, which is characterized by complexity and difficulty. This is because, when the corporate age is low and overinvestment occurs, managers can easily divert funds through tax evasion and take private benefits. [Implications] When establishing tax policies related to high-tech industries, the person in charge of tax policies needs to establish related policies taking into account the specificity of tax avoidance in high-tech industries. Investors investing in high-tech industries also need to consider tax avoidance caused by overinvestment in high-tech industries.

      • 포쉐(Poche)의 다의성을 통해서 본 벽의 단면과 대지의 관계성에 관한 연구

        김예은(Kim, Ye-Eun),구영민(Koo, Young-Min) 대한건축학회 2020 대한건축학회 학술발표대회 논문집 Vol.40 No.2

        Poche, which can be defined and applied in architecture, means including wall and other solids in the building, which means that the construction and decoration are reproduced simultaneously. Since modern times, the concept of space has become multi-directional and de-structural as the walls have become free from the role of structure, and Poche, which was considered a structural volume inside the walls, has become capable of various interpretations along with changes in the perception of the walls. The purpose of this study is to analyze the architectural applicability of Poche as a medium of land and architecture in the context of modern indeterminate cities after a comparative analysis of how Poche"s Polysemous Notion enables the transition perception of ‘the Section of a Wall’ and ‘relationship with Earth’ in architectural spaces.

      • SSCISCIESCOPUSKCI등재
      • KCI등재

        좌골신경통에 대한 전침 치료: 체계적 문헌고찰 및 메타분석

        김예은 ( Ye-eun Kim ),안정훈 ( Jeong-hoon Ahn ),차윤엽 ( Yun-yeop Cha ),한인식 ( In-sik Han ),허인 ( In Heo ),박인화 ( In-hwa Park ) 한방재활의학과학회 2022 한방재활의학과학회지 Vol.32 No.2

        Objectives This study was conducted to evaluate the effect of electro-acupuncture for sciatica. Methods We searched 13 online databases (Kmbase, Research Information Sharing Service [RISS], National Digital Science Library [NDSL], Oriental Medicine Advanced Searching Integrated System [OASIS], Koreanstudies, Koreantk, DBpia, PubMed, Cochrane, EMBASE, Medline, China National Knowledge Infrastructure [CNKI], Jstage) to find randomized-controlled clinical trials (RCTs) that used electro-acupuncture for sciatica. Efficacy rate and visual analogue scale (VAS) were mainly analyzed as a main evaluation criteria. Results Among 583 articles that were searched, 24 RCTs were finally selected and 18 RCTs were statistically analyzed. Electro-acupuncture was more effective than acupuncture in terms of efficacy rate (p<0.00001) and VAS (p<0.00001). Also, Electroacupuncture was more effective than western medication in terms of efficacy rate (p= 0.0005). However, the effectiveness of electro-acupuncture was not identified compared to physical therapy (p=0.42). Electro-acupuncture significantly improved efficacy rate when combined with physical therapy than physical therapy alone (p<0.0001). In addition, electro-acupuncture plus Chuna manual therapy compared to Chuna manual therapy alone showed positive results for efficacy rate (p=0.05) and VAS (p <0.0001). Conclusions Based on results, the effectiveness of electro-acupuncture for sciatica was identified. However, this study has limitations because the RCTs included in this study were small in number and published in a particular region. Although this study could be a groundwork for well designed research for sciatica. (J Korean Med Rehabil 2022;32(2):105-121)

      • 암세포 제거 나노르봇 제작 및 구현

        김예은 ( Ye Eun Kim ),경남 ( Kyong Nam Kim ),홍창의 ( Chang Euy Hong ) 한국컴퓨터교육학회 2015 한국컴퓨터교육학회 학술발표대회논문집 Vol.19 No.1

        요즘에는 로봇이 수술을 하는 병원들이 늘어가고 있지만, 지금 나온 로봇으로는 암 말기인 환자들을 치료할 수 없다고 한다. 위 개복수술시 수술시간이 길어지고 수술 후 생기는 부작용을 보완한, 암 말기 진단을 받은 사람들도 암 초기인 사람들처럼 치료할 수 있는 로봇과 단순한 기능을 가지고 있는 모듈형 나노 로봇을 조합해서 원하는 나노 단위에서 모듈형 로봇을 만들려고 한다. 이 모듈형 나노로봇에 DNA를 덮으면 인체에 들어갔을 때 항체들이 항원으로 오인하여 반응하는 부작용을 최소화 할 수 있을 것이다. 내가 만들 모듈형 나노로봇은 박테리오봇과 비슷하지만 암세포 제거를 포함하여 신경세포 연결 및 재생, 고통을 줄여주고 염증을 제거하는 기능까지 더 추가하여 연구하고자 한다.

      • KCI등재

        염산 침출용액을 이용한 Pd/Al₂O₃ 촉매에서 고순도 팔라듐 회수

        김예은(Ye Eun Kim),변미연(Mi Yeon Byun),백재호(Jae Ho Baek),이관영(Kwan-Young Lee),이만식(Man Sig Lee) 한국청정기술학회 2020 청정기술 Vol.26 No.4

        팔라듐(Pd)은 희소금속임에도 불구하고 보석, 촉매 및 치과 소재와 같은 다양한 산업 응용 분야에 널리 사용되고 있다. 이러한 가운데 폐자원으로부터 고순도 Pd를 회수하는 기술들이 주목받고 있다. 본 연구에서는 염산 용액에서 팔라듐 침출 및 회수를 위한 최적 조건을 조사하였다. 염산 농도, 침출온도, 침출시간, 산화제 농도 및 광액 농도 등 다양한 실험조건에서 팔라듐 침출실험을 수행하였다. 염산농도 3 M, 산화제 3 vol%, 침출온도 80 ℃, 침출시간 60분에서 약 97.2%의 침출율을 나타내었다. 과산화수소/차아염소산나트륨의 비율은 침출용액 내 염소 이온 농도를 증가시켜 팔라듐 침출을 용이하게 하는 역할을 하는 것으로 확인하였다. 또한 pH 7에서 포름산을 첨가하여 80 ℃에서 30분 간 교반할 시 99.6% 순도를 가지는 팔라듐 분말을 회수할 수 있었다. 이는 포름산이 80 ℃에서 수소 가스와 이산화탄소로 분해되어 환원제 역할을 하였기 때문이라고 사료된다. 따라서 회수되어진 고순도 팔라듐 분말은 회로, 촉매 전구체 및 수술기구에 사용될 것으로 기대되어진다. Palladium (Pd) has been widely used in various industrial applications such as jewelry, catalyst, and dental materials despite its limited resources. It has been gaining attention to recover Pd with high purity from the spent materials. This study investigated the optimum conditions for the leaching and recovery of metallic Pd. The leaching parameters are HCl concentration, temperature, time, concentration of oxidants, and pulp density. 97.2% of Pd leaching efficiency was obtained in 3 M HCl with 3 vol% oxidants at 80℃ for 60 min. The ratio of hydrogen peroxide to sodium hypochlorite played a critical role in the leaching efficiency due to the supply of Cl- ions in the leachate. Moreover, the complete recovery of Pd in the leachate was achieved at 80℃ with 0.3 formic acid/leachate after adjusting the pH value of 7. This situation was ascribed to the decomposition of formic acid into hydrogen gas and carbon dioxide at 80℃. ICP-AES and XRD characterized the recovered Pd powder, and the purity of the recovered powder was found to be 99.6%. Consequently, the recovered Pd powder with high purity could be used in circuits, catalyst precursors, and surgical instruments.

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