보철 치료시 전치부 치조제 결손부의 처치

정재은,김태일,설양조,이용무,구영,류인철,정종평,한수부,Chung, Jae-Eun,Kim, Tae-Il,Seol, Yang-Jo,Lee, Yong-Moo,Ku, Young,Rhyu, In-Chul,Chung, Chong-Pyoung,Han, Soo-Boo 대한치주과학회 2008 Journal of Periodontal & Implant Science Vol.38 No.4

Purpose: Anterior ridge defect after tooth extraction results in unfavorable appearance. Ridge augmentation procedures should be preceded by careful surgical-prosthetic treatment planning, and various techniques can be used in anterior ridge augmentation. Materials and Methods: Three patients showed deformed ridges after tooth extraction. Three different techniques ; onlay-interpositional connective tissue graft; bovine hydroxyapatite graft with free connective tissue graft; bovine hydroxyapatite graft with resorbable collagen membrane following free connective tissue graft; were used for anterior ridge augmentation. Result: Soft tissue graft can be used in small amount of ridge defect, hard tissue graft combined with soft tissue graft can be used in large amount of ridge defect. After ridge augmentation, about three months of healing period, augmented tissue was stabilized. The final restoration was initiated after this healing period, and the tissue form was maintained stable. Conclusion: Careful diagnosis and surgical-prosthetic treatment planning with joint consultation prior to surgery should be performed in order to attain an optimal esthetic results.

정부의 해외마케팅지원이 국제마케팅역량과 수출성과에 미치는 영향

정재은,진병호,양희순,Jae-Eun Chung,Byoungho Jin,Heesoon Yang 한국국제상학회 2015 國際商學 Vol.30 No.2

본 연구에서는 소비재중소기업의 해외마케팅투자와 정부해외마케팅지원 프로그램 활용도 가 해외마케팅역량, 해외유통업자 활용역량, 금전적성과 및 전략적성과에 미치는 영향에 대 해 살펴보았다. 대한상공회의소의 수출중소기업 데이터로부터 표본을 추출해 251개의 소비 재수출 중소기업으로부터 설문지를 수집했다. 경로분석결과 정부해외마케팅지원 프로그램 활용도는 해외마케팅 역량, 해외유통업자 활용역량 및 전략적성과에 정의 영향을 미쳤으며, 해외유통업자 활용역량이 금전적, 전략적 성과 모두에 정의 영향을 미쳤다. 해외마케팅 역 량은 수출성과에 직접적인 영향을 미치지 않았으며 해외유통업자 활용역량을 통해 이들 성 과에 간접적인 영향을 미쳤다. 전략적성과는 금전적성과에 정의 영향을 미쳤다. 본 연구는 소비재수출 중소기업을 중심으로 정부해외마케팅지원 프로그램이 이들 기업의 수출성과에 영향을 미치는 다양한 경로의 인과관계를 밝혔다는데 그 의의가 있다. Purpose : This study examined the influences of consumer-goods SMEs’ investment in international marketing and utilization of government international marketing assistance programs on their international marketing capability, leveraging foreign distributors’ marketing capability, and financial and strategic export performances. Research design, data, methodology : Cases for consumer-goods SMEs were drawn from the Korea Chamber of Commerce and Industry’s data on exporting SMEs. A questionnaire was either faxed or emailed to the managers in charge of overseas marketing and 251 cases were finally included in the study. Results : The results of Path Analysis indicated that consumer-goods SMEs’ utilization of government international marketing assistance programs increased their international marketing capability, level of leveraging foreign distributor marketing capability, strategic performance. Leveraging foreign distributor marketing capability is an immediate determinant of financial and strategic performances and their own international marketing capability affects these performances indirectly via leveraging foreign distributor marketing capability. Strategic performance positively influenced financial performance. Conclusions : This study contributes to SMEs’ internationalization literature by 1) focusing on consumer-goods SMEs, which have been overlooked in the research of SME internationalization and 2) revealing the dynamic mechanisms of government international marketing assistance programs in enhancing export performances.

심리기술훈련이 국가대표 피겨스케이팅 선수들의 경쟁상태불안과 인지된 수행에 미치는 영향

정재은 ( Jae Eun Chung ),육동원 ( Dong Won Yook ),김병현 ( Byung Hyun Kim ) 한국스포츠심리학회 2007 한국스포츠심리학회지 Vol.18 No.1

Determinants of U.S. Buyer Loyalty toward Gobizkorea.com

Jae-Eun Chung(정재은),Jeong Suk Oh(오정석),So Won Jeong(정소원) 한국무역학회 2018 貿易學會誌 Vol.43 No.5

생활체육 축구 참여자의 동기유형과 신체적 자기효능감

정재은(Jae Eun Chung),홍석범(Seog Beom Hong),김지수(Ji Soo Kim) 한국사회체육학회 2008 한국사회체육학회지 Vol.0 No.33

한국 소비자의 온라인 식품구매 결정요인과 식품 공급사슬 다각화에 관한 연구

정재은(Jae-Eun Chung),Nguyen Thi Thu Ha(Thi Thu Ha Nguyen),Nguyen Thi Bich Loan(Thi Bich Loan Nguyen),문희철(Hee-Cheol Moon) 중앙대학교 한국전자무역연구소 2020 전자무역연구 Vol.18 No.1

연구목적: 최근 온라인 공급업체들은 마케팅 방법과 유통방법의 다각화를 통하여 소비자 만족도 향상에 기여하고 있으며, 이에 따라 온라인 식품시장이 급격히 성장하고 있다. 본 연구는 이러한 온라인 식품시장에서 한국 소비자의 식품구매 결정요인을 실증적으로 분석해 식품 공급사슬 현황에 대한 시의 적절한 시사점을 제공하고자 한다. 논문구성/논리: 연구의 논리성 및 시의 적절성을 제시하기 위해 본 연구에서는 이론적인 연구배경과 선행연구에 대해 제시한 후 이를 참고로 연구모형과 연구가설을 구축하였다. 연구가설 검증에는 SPSS 통계패키지와 AMOS 프로그램이 활용되었으며, 요인의 타당성과 신뢰성 및 측정모형의 적합도를 검증한 후 가설검증을 이행하여 실증분석 결과의 신뢰도를 확보하였다. 본 연구의 차별성을 확보한 조절효과 검증에는 다집단분석 방법이 활용되었다. 결과: 본 연구의 실증분석 결과에 의하면 온라인 공급업자가 제공하는 식료품과 관련정보의 높은 신뢰도는 온라인 식품구매 방법에 대한 소비자의 태도에 대해 긍정적인 영향을 미치는 것으로 나타났다. 또한 온라인 식품 구매 방법에 대해 소비자가 유용하다고 인지할수록 소비자가 온라인 식품구매에 대해 긍정적인 태도를 가지게 되며, 이는 소비자의 구매하고자 하는 의도에도 직접적인 영향을 미치는 것으로 분석되었다. 마지막으로 식료품의 구분에 따른 조절효과가 유의한 것으로 검증된 것에서 제품구분에 따른 소비자의 구매 결정에 대한 영향요인이 다르며, 이는 한국 식품시장의 공급사슬이 다변화, 다각화되고 있어 다른 시각적 접근의 필요성을 제시하였다. 독창성/가치: 본 연구는 최근 소비가 급증하고 있는 한국의 온라인 식품시장에 대해 새로운 시각적 접근의 필요성을 제시하고 식료제품의 구분을 조절적으로 분석해 소비자의 결정요인이 다르게 작용하고 있음을 실증적으로 제시하였다. Purpose: Recently, online suppliers have contributed to improving customer satisfaction through diversification of marketing methods and distribution methods. As a result, the online food market is growing rapidly. This study empirically analyzed the determinants of food purchase of Korean consumers in this online food market, and tried to provide timely implications for the current Korean food supply chain status. Composition/Logic: In order to suggest the logic and timeliness of the study, this study first described the theoretical background and previous studies. Based on this, the research model and hypotheses were constructed. To test the hypothesis, SPSS statistical package and AMOS program were used. After verifying the validity and reliability of the factors and the model fit, the hypothesis verification was conducted to secure the reliability of the empirical analysis results. The multi-group SEM analysis was used to verify the moderating effect, which secured the differentiation of this study. Findings: According to the empirical results of this study, the high reliability of food products and related information provided by online suppliers has a positive effect on consumers attitudes toward online food purchase methods. In addition, as consumers perceive the usefulness of online food purchase method, consumers have a positive attitude toward online food purchase, which has a direct effect on their purchase intention also. Lastly, it was analyzed that the moderating effect of food products classification was significant. This suggests the need for a different approach as the supply chain of the Korean online food market is diversifying. Originality/Value: This study suggested the necessity of a new approach to Korea s online food market, which has recently been increasing rapidly, and empirically suggested that consumers determinants are working differently by analyzing the moderate effect of food products classification.

Determinants of Firm Capabilities Enhancing Korean SMEs` Performance on Own-Brand Export

Jae-Eun Chung(정재은) 한국무역학회 2015 貿易學會誌 Vol.40 No.1

수영 참여자의 신체적 자기 효능감 차이 분석 -성, 연령, 참여기간, 참여빈도, 운동수준을 중심으로

정재은 ( Jae Eun Chung ),박윤식 ( Yoon Shick Park ) 한국스포츠리서치 2007 한국 스포츠 리서치 Vol.18 No.4

The purpose of this study was to analysis of difference on physical self-efficacy of swimmers by competency level. A total of 262 swimmers were composed of 111 beginners, 58 inter-mediates and 93 advancers participated in the study. For the study, gender, age, duration of participation, frequency of participation and the level of sport performance of participants were set as the independent variable, while self-efficacy was set as the dependent variable. The measures was Physical Self-efficacy Scale developed by Ryckman, Robbins, Thornton and Cantrell(1982). The study used analysis methods such as frequency analysis, t-test, one-way ANOVA between the independent and dependent variables. An analysis on the difference in physical self-efficacy resulted in the following: The analysis on the difference in self-efficacy by gender showed that the male swimmers experienced higher levels of self-efficacy than female swimmers. According to the analysis on the difference in self-efficacy by age, a significant difference in perceived physical capability, physical self-expression and confidence factors was found among the age groups. The analysis conducted on the difference in self-efficacy by duration of participation, a significant difference was found in the perceived physical capability. The analysis on the difference in self-efficacy by frequency of participation identified a significant difference in perceived physical capability, physical self-expression and confidence factors. A significant difference was found in perceived physical capability, physical self-expression and confidence factors as a result of the analysis on the difference in self-efficacy by level of sport performance of participants.

파생결합증권(사채)의 과세에 관한 법률적 문제

정재은(Chung, Jae Eun) 한국증권법학회 2014 증권법연구 Vol.15 No.3

현행 소득세법은 파생결합증권(사채) 관련 소득을 ‘양도에서 발생하는 소득’(이하 ‘양도소득’)과 ‘증권에서 발생하는 소득’(이하 ‘상환소득’)으로 나누어 양도소득은 주가지수 외의 기초자산 지수를 추종하는 상장지수채권을 제외하고 비과세하고, 상환소득은 주식워런트증권(ELW)를 제외하고 배당소득세로 과세한다(소득세법 제17조 제1항 제9호 및 시행령 제26조의3). 그런데 이러한 입법에 의한 해결에도 불구하고 파생결합증권(사채) 과세내용에 관하여, (i) 파생결합증권(사채)을 파생상품과 채권이 결합된 복합금융상품으로 보면서, 파생결합증권(사채)에서 발생하는 소득 전체에 과세하는 것은 파생상품에서 발생하는 소득이 비과세되는 점에 비추어 불합리하고, (ii) 파생결합증권(사채)에서 발생하는 소득은 수익분배의 성격이 없어 배당소득으로 구분하여 과세하는 것은 소득의 실질에 맞지 않아 타당하지 않다는 견해가 계속 제기되고 있다. 아울러 실무상으로도, (i) 기초자산이 주식인 옵션을 증권화한 주식워런트증권(ELW)의 상환소득은 비과세되는데 비해, 이와 동일한 구조이면서 단지 주식이나 주가지수 외의 것을 기초자산으로 하는 점만 다른 워런트증권(DLW)의 상환소득은 과세되는 점, (ii) 중간지급 조건이 있는 파생결합증권(사채)의 만기에 손실이 발생하더라도 중간지급된 이자에서 원천징수된 세금은 환급되지 않는 점, (iii) 실물상환 조건 파생결합증권(사채)의 만기평가일 이후 교부대상 증권의 가격변동에 따라 발생한 수익도 배당소득세로 과세되는 점 및 (iv) 파생결합증권(사채)의 최종소지인이 증권에서 발생하는 소득 전체에 관한 담세자가 됨으로써 양도 또는 상속(증여)시 이중과세 또는 조세회피 가능성이 존재하는 점 등이 쟁점으로 제기되고 있다. 이 논문에서는 위 쟁점들에 관한 검토에 필요한 범위에서 파생결합증권(사채)의 법적 성격 및 발행구조를 살펴보고, 위 각 쟁점들을 검토해 보기로 한다. 아울러, 결론에 갈음하여 금융기관이나 투자자가 신상품이 어떻게 과세될 것인지 예측할 수 없도록 하는 과세당국의 법 적용에 문제를 제기하고, 소득세법이 과세대상에 관하여 열거주의를 취하는 이상 과세 형평성 및 효율성에는 근본적 한계가 있을 수밖에 없으므로 이를 위하여 지나치게 조세 법정주의의 한계를 일탈하고 과세 단순성을 해치는 것을 피하여야 한다는 점을 지적하고자 한다. The purpose of this study is to review the legal issues on the securitized derivatives taxation. For this purpose, this study overviews the regulation on the securities as per the Commercial Act, the Financial Investment Services and Capital Market Act and the relations between the securities and hedging transactions. The Income Tax Act is reviewed for the current taxation issues based on the overview above. It is found that current taxation on total income from securitized derivatives as dividend is appropriate because it cannot be segregated embedded derivatives from the composition and the income is uncertain to its expiration, provided that the ground of such taxation should be modified to comply with the rule of “no taxation without representation”. In addition, this study considers the practical issues such as (i) the inequality of taxation on the Derivatives Linked Warrants(DLW) compared to the Equity Linked Warrants(ELW), (ii) the disadvantages of taxation on the securities with the payment before its expiration, (iii) the irrationality of the time to determine any income from any securities exempted by delivery, and (iv) the dual taxation or tax avoidance in case of transfer or inheritance of the securities, and resolutions for such issues. In conclusion, this study represents that the current taxation practice should be improved which depends on the regulator’s discretion excessively. Also, it makes market participants unable to figure out the taxation on the new financial instrument even in case of legal characteristic that is cleared by the Financial Investment Services and Capital Market Act.

주제별 논단 : 기타 ; 개정 자본시장법과 금융투자상품에 관한 연구

정재은 ( Jae Eun Chung ) 한국금융법학회 2013 金融法硏究 Vol.10 No.2

The definition of the financial investment instruments is critical to the financial business. It is a basic criterion to the financial regulation. As per the Financial Investment Services and Capital Markets Act, all financial investment instruments are classified to one of the securities and the derivatives. Who can issue or sell a product and which rules should be followed to do it are depended the product to be classified which financial investment instrument. In addition, it is a requirement of sanctions including punishments of related acts. The provisions regarding the financial investment instruments are Article 3(Financial Investment Instrument), Article 4(Securities) and Article 5(Derivatives). Amendments of each provision above are being included into the Financial Investment Services and Capital Markets Act in 2013 (Act No. 11845, May 28, 2013. "Capital Market Act"). To clarify the meaning of each provision, the Capital Market Act in 2013 adjusts scope of financial investment instrument by clearly excluding some products from a provision above and delegates to the enforcement decree of the capital markets act to specify any products which should be excluded from a financial investment instrument. This is related to the amendments of Commercial Act in 2011 which specify new instruments of bond. This paper is a review of the details and purposes on the provisions regarding the financial investment instruments amended by the Capital Market Act in 2013 and introduce any legal issues caused by such amendments to the financial business.