[다시 동생이 건강해질 날을 기다리는 정지선 님의 꿈] 지운아, 우리가 여기 있단다

정지선 샘터사 2011 월간 샘터 Vol.499 No.-

직업교육기관의 HRD 중심 산학협력의 실태와 효과 분석

정지선,김수원 직업과고용서비스연구학회 2008 직업과 고용서비스 연구 Vol.3 No.2

유착성 장폐색증 환자에서 마취 유도중에 발생한 위 내용물 흡인에 의한 대량 미만성 폐포 출혈 -증례 보고-

정지선,송효진,유희구,전종헌 대한중환자의학회 2012 Acute and Critical Care Vol.27 No.2

Aspiration pneumonitis is best defined as an acute lung injury, following the aspiration of regurgitated gastric contents. Major cause of pulmonary aspiration, during anesthesia, is gastric contents. Pulmonary aspiration can present symptoms of wheezing, coughing, dyspnea, cyanosis, pulmonary edema, hypotension, and hypoxemia, which may progress rapidly to severe acute respiratory distress syndrome (ARDS). However, there was no report of massive alveolar hemorrhage associated with aspiration pneumonitis. A 63-year-old man, who had undergone a total gastrectomy and received adjuvant chemotherapy, four months ago, was scheduled for adhesiolysis of the small bowel. The patient occurred aspiration of gastric contents, during induction of anesthesia, and subsequently, hypoxia developed during surgery. The patient moved to an intensive care unit (ICU), without extubation. Mechanical ventilation with PEEP was performed in an ICU. However, the patient died by ARDS and massive alveolar hemorrhage.

지방세법상 취득세의 본질규명과 취득시기의 개선방안

정지선 한국세무학회 2006 세무학 연구 Vol.23 No.2

사전면세제도와 사후면세제도의 현황과 사후면세제도 확대정책의 타당성에 대한 고찰

정지선,정재현 한국회계정보학회 2015 회계정보연구 Vol.33 No.3

A duty free shop means a workplace specifically authorized by the customs director allowing a certain qualified person to sell goods imported for consumption purpose without tariff imposed on them and various goods distributed in Korea without value-added tax and individual consumption tax imposed on them in a specified area. Korea's tax exemption system can be classified into pre-tax exemption system and post-tax exemption system. Recently, the government announced the post duty free shop promotion policy in the 1st enlarged meeting for tourism promotion on July 17, 2013. The main points of this policy are expansion of post-tax exemption refund window, inducement of switching souvenir shop for foreigners to a post duty free shop, enlarged maintenance of excellent shopping system, damage prevention due to similar duty free shops etc. In order to actively respond to the above post duty free shop promotion policy of the government, local governments are also conducting various discussions actively. However, the post-tax exemption system has the problems such as complexity of use procedures, increase in administrative and social costs, users' avoidance of purchase, evasion of store opening due to operating difficulties, increase in tax evasion motives through domestic smuggling, lowered effectiveness due to a reduction in refund benefits. Therefore, it is not desirable to expand the post duty free shop system that may cause other economic and social problems such as an increase in administrative costs and decline in tax exemption effectiveness and may be desirable to operate it by compensating the problems of the existing pre-tax exemption system. It is not desirable to indiscriminately expand the post duty free shop system that may newly cause other economic and social problems in both terms of the monopoly status of a pre-duty free shop and resulting continuous dispute about preference and terms of a series of problems arising in the distribution of goods sold in pre-duty free shops caused from the seller and buyer and tax authorities’ perspective. 면세점은 일정한 지역을 지정하여 자격을 갖춘 특정한 자에게 소비목적 수입물품에 대해 부과되는 관세 및 국내에서 유통되는 각종 물품에 부과되는 부가가치세와 개별소비세 등을 면제하여 판매하도록 세관장이 특별히 허가한 사업장을 의미한다. 우리나라의 면세제도는 사전면세제도와 사후면세제도로 구분할 수 있다. 최근 정부는 2013년 7월 17일 제1차 관광진흥확대회의에서 사후면세점 육성 정책을 발표하였다. 이는 사후면세 환급창구 확대, 외국인전용기념품판매점을 사후면세점으로 전환 유도, 우수쇼핑제도 확대 정비, 유사면세점으로 인한 피해방지 등의 내용을 골자로 하고 있다. 지방자치단체에서도 위와 같은 정부의 사후면세점 육성 정책에 적극적으로 대응하기 위해 다양한 논의를 활발히 진행하는 중이다. 그러나 사후면세제도는 이용 절차의 복잡성, 행정 및 사회적 비용의 증대, 이용자들의 구매 기피, 영업상 어려움에 따른 입점 기피, 국내 밀반출 등을 통한 세액 탈루 유인 증대, 환급혜택의 감소에 따른 효과성 저하라는 문제점이 존재한다. 따라서 행정적 비용 증가 및 면세 실효성 저하 등 또 다른 경제적ㆍ사회적 문제점을 야기 시킬 수 있는 사후면세점제도를 확대하는 것은 바람직하지 않으며, 기존의 사전면세제도의 문제점을 보완하여 운영하는 것이 바람직하다고 할 수 있다. 사전면세점의 독점적 지위와 이로 인한 지속적 특혜 시비 측면에서나, 판매자 및 구매자 그리고 과세당국의 입장에서 발생하는 사전면세점 판매 물품의 유통상 발생하는 일련의 문제들의 측면 모두, 또 다른 경제적ㆍ사회적 문제점을 새로이 야기 시킬 수 있는 사후면세점제도를 무분별하게 확대하는 것은 바람직하지 않다.

고리중쇠관절 불안정 환자에서 수술 전후의 전방 고리-치아돌기 간격의 변화

정지선,김동원,조주원,조재현 대한마취통증의학회 2012 Anesthesia and pain medicine Vol.7 No.3

Background: Atlantoaxial subluxation (AAS) is a frequent manifestation of rheumatoid arthritis (RA). The instability of the cervical spine caused by AAS is potentially fatal condition under intubation for surgery. Anterior atlanto-dens interval (AADI) is a mirror of the risk for neural injury. We evaluated the change of AADI in atlantoaxial instability patients, before and after surgery. Methods: The present study included 56 patients who underwent surgical procedures by AAS. Lateral radiographs were checked at preoperative, postoperative, 1 month later and 6 month later. AADI was measured using picture archiving communication system (PACS) system in each lateral radiograph. Results: The value of AADI is 8.40 ± 2.29 mm in preoperative period, 2.72 ± 0.53 mm in postoperative, 2.68 ± 0.53 mm in 1 month,and 2.70 ± 0.51 mm in 6 months later. After cervical fusion, AADI immediately decreased 5.68 ± 2.24 mm. There were significant decreased in postoperative, 1 month and 6 months, when compared with preoperative AADI. Conclusions: After the cervical fusion of AAS, the neurological and radiological stability was achieved by decrement of AADI. We concluded that the cervical fusion of AAS provide more safety during endotracheal intubation by decreased AADI.

지방세 관련 심판청구제도의 현황과 개선방안

정지선 한국지방세연구원 2018 지방세포럼 Vol.40 No.-

한국판 미묘한 인종차별 용인 척도 타당화

정지선 인문사회 21 2018 인문사회 21 Vol.9 No.6

본 연구는 미묘한 인종차별에 대한 인식 증진을 위해 미묘한 인종차별 용인 척도를 타당화하였다. 미묘한 인종차별은 인종적 소수집단이란 이유로 일상생활에서 경험하는 언어적, 비언어적, 환경적인 모욕이나 무시이다. 이를 위해 대학생 139명으로부터 자료를 수집하여 탐색적 요인분석을 실시한 결과 3요인구조를 파악했고, 원척도의 4요인구조와 비교를 위해 AMOS를 통해 확인적 요인분석을 실시하였다. 이를 통해 적합도가 양호한 3요인구조, 24문항(공정한 세상에 대한 신념, 탈인종주의에 대한 신념, 특정 집단에 대한 편견)을 확인하였다. 수렴타당도와 변별타당도를 확인한 결과 전반적으로 타당한 도구로 확인되었다. 하지만 탈인종주의에 대한 신념은 예상과는 다르게 권위주의적 성향과 약한 부적 상관, 문화 수용성과는 정적 상관을 나타냈다. 이와 관련한 추후 연구가 필요하며 다수의 연구대상자를 통한 타당도의 재확인이 필요하겠다. 또한 본 척도를 활용하여 미묘한 인종차별을 측정하고, 이를 개선할 수 있는 프로그램을 실시하여 다문화 역량을 증진시킬 수 있을 것이다. The purpose of this study was to translate and validate Acceptability of Racial Microaggressions Scale (ARMS), which allows to raise awareness about racial microaggressions. Microaggressions are subtle verbal, nonverbal, or environmental insult directed towards minorities, intentionally or unintentionally. 139 Korean college students were participated. Through exploratory factor analysis, three-factor structure was found. Confirmatory factor analysis was conducted to compare with four-factor structure from the original scale. These analyses confirmed that 24 items and three-factor structure (belief in a just world, post-racism, prejudice towards minority) has a better fit to the data. The tests of convergent and divergent validity revealed moderate evidence for the validity of the Korean version of ARMS. However, post-racism exhibited mild negative correlation to the right-wing authoritarianism and positive correlation to multiculturalism unexpectedly. Future studies with larger samples need to be conducted to confirm the validity of the scale. The ARMS can be used as a tool to assess racial microaggressions and provide interventions to increase multicultural competency.

표면 연마 방법에 따른 니티놀 잔류응력 분석

정지선,홍광표,김운용,조명우,Jeong, Ji-Seon,Hong, Kwang-Pyo,Kim, Woon-yong,Cho, Myeong-Woo 한국금형공학회 2017 한국금형공학회지 Vol.11 No.2

Nitinol, a shape memory alloy (SMA), is manufactured from titanium and nickel and it used in various fields such as electrical applications, micro sensors. It is also recommended as a material in medical for implant because it has excellent organic compatibility. Nitinol is intended to be inserted into the human body, products require a high-quality surface and low residual stress. To overcome this problems, explore electrolyte polishing (EP) is being explored that may be appropriate for use with nitinol. EP is a particularly useful machining method because, as a non contact machining method, it produces neither machining heat nor internal stress in the machined materials. Sandpaper polishing is also useful machining method because, as a contact machining method, it can easily good surface roughness in the machined materials. The electrolyte polishing (EP) process has an effect of improving the surface roughness as well as the film polishing process, but has a characteristic that the residual stress is hardly generated because the work hardened layer is not formed on the processed surface. The sandpaper polishing process has the effect of improving the surface roughness but the residual stress remains in the surface. We experimented with three conditions of polishing process. First condition is the conventional polishing. Second condition is the electrochemical polishing(EP). And Last condition is a mixing process with the conventional polishing and the EP. Surface roughness and residual stress of the nitinol before a polishing process were $0.474{\mu}mRa$, -45.38MPa. Surface roughness and residual stress of the nitinol after mixing process of the conventional polishing and the EP were $1.071{\mu}mRa$, -143.157MPa. Surface roughness and residual stress of the nitinol after conventional polishing were $0.385{\mu}mRa$ and -205.15MPa. Surface roughness and residual stress of sandpaper and EP nitinol were $1.071{\mu}mRa$, -143.157MPa. The result shows that the EP process is a residual stress free process that eliminates the residual stress on the surface while eliminating the deformed layer remaining on the surface through composite surface machining rather than single surface machining. The EP process can be used for biomaterials such as nitinol and be applied to polishing of wafers and various fields.

호흡곤란증후군과 폐렴에 의한 신생아 기흉의 임상적 특성

정지선,박상우,김천수,권태찬,이상락 대한소아청소년과학회 2009 Clinical and Experimental Pediatrics (CEP) Vol.52 No.3

Purpose : Pneumothorax is an important factor responsible for increased mortality and morbidity in neonates. Here, we compared the clinical findings and prognosis for neonatal pneumothorax induced by respiratory distress syndrome (RDS) and pneumonia. Methods : Between January 2001 and December 2005, 80 patients with neonatal pneumothorax induced by RDS and pneumonia and admitted to the NICU of Dongsan Medical Center, Keimyung University, were enrolled. They were assigned to the RDS group (30 cases) or the pneumonia group (50 cases). Admission records for gestational age, onset day of life, rate of ventilatory care and thoracostomy, and prognosis were retrospectively reviewed and statistically analyzed for both groups. Results : The mean gestation age was significantly shorter in the RDS group (32.3 weeks) than in the pneumonia group (38.1 weeks) (P<0.001), and the mean onset day of life were later in the RDS group (4.6 days) than in the pneumonia group (1.8 days) (P<0.05). Rates of ventilatory care and thoracostomy were higher for the RDS group than for the pneumonia group (100% vs. 44%, and 66.7% vs. 48%, respectively). Total mortality rates and pneumothorax specific mortality rates were higher for the RDS group than for the pneumonia group (46.7% vs. 18%, P<0.01 and 33.3% vs. 16%, P<0.05, respectively). After logistic regression analysis, preterm significantly increased the mortality rate (OR 7.44, 95% CI: 1.99-27.86, P<0.005), but bilateral involvement (OR 1.17, 95% CI: 0.82-1.67, P>0.5) and the RDS group itself (OR 1.70, 95% CI: 0.52-5.54, P>0.3) did not increase mortality rates significantly. Conclusion : Our study suggests that neonatal pneumothorax in the RDS group tends to have a later onset, higher mortality rate, and needs a higher rate of thoracostomy than the pneumonia group. However, after logistic analysis, only preterm significantly and independently increased the mortality rate. 목 적 : 기흉은 신생아에서 이환율과 사망률을 증가시키는 주요한 원인으로 알려져 있다. 저자들은 신생아 기흉의 주요 원인인 RDS와 폐렴 환아에서 그 발생양상과 예후를 알아보고자 본 연구를 시행하였다. 방 법 : 2001년 1월부터 2005년 12월까지 계명대학교 동산의료원 신생아 집중치료실에 입원하였던 환아 중 입원 중에 기흉이 있었던 환아를 대상으로 원인 질환에 따라 RDS 군과 폐렴군으로 나누어 후향적으로 의무기록을 분석 하였다. 두 군에서 임상소견(재태 주령, 생후 발병일, 인공환기기 및 흉관삽관술 비율) 및 예후(사망률), 사망환아는 사망영향 인자를 통계적으로 비교 분석하였다. 결 과 : 총 80명의 환아 중 RDS군이 30명, 폐렴군이 50명 이었다. 평균 재태주령은 RDS군에서 32.3주로 폐렴군 38.1주보다 의미있게 짧았으며(P<0.001), 평균 발생일은 RDS군에서 4.6일로 폐렴군 1.8일보다 의미있게 늦게 생겼다(P<0.05). 초기 인공환기기 사용과 발생후 흉관삽관술 시행은 RDS군이 100%와 66.7%로 폐렴군 44%와 48%보다 높았다. 발생후 사망률은 RDS군에서 46.7%로 폐렴군의 18%보다 높았고, 기흉자체로 인한 사망률도 RDS군에서 33.3%로 폐렴군의 16%보다 의미있게 높았다(P<0.05). 로지스틱 회귀분석에서 기흉동반시 사망률은 조산아에서 의미있게 높았고(OR 7.44, 95% CI: 1.99-27.86, P<0.005), RDS군에서 발생시 폐렴군보다 높은 경향을 보였으나 통계적 유의성은 없었다(OR 1.70, 95% CI: 0.52-5.54, P>0.3). 양측성으로 발생시의 사망률은 일측성과 유사하였다. 결 론 : 신생아 기흉은 호흡곤란증후군에서 동반시 폐렴군에서 보다 의미있게 늦게 발생되며, 인공환기기 및 흉관삽관술이 많이 필요하였고, 사망률도 좀더 높은 경향을 보였다. 특히 조산아에서 발생 자체가 독립적으로 기흉의 사망률을 높였다.