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        박무현,김예경 啓明大學校 産業經營硏究所 2001 經營經濟 Vol.34 No.2

        Recently environmental issues are recognized as serious problems within an industrial world as well as among governments, environmental activists, and international agents. Companies are beginning to understand that they are evaluated by how well they fulfill their social responsibility in this regard, and how they report these to the interested parties. Corporations also take the environmental issues seriously because these issues are strategically linked to the sustenance of their continuous growth. Many corporations respond to the investor's interests in environment by filing, on a voluntary and regular basis, environmental reports independent of financial statements. Theses reports, however, do not guarantee comparability since there are not much basis for the assurance of environmental reporting. Reliability of these reports is questionable because they are not reviewed and/or verified by independent third parties. Accounting firms are trying to develop ways to provide additional assurance services to current and potential customers. These efforts will contribute to the application of proper verification technique in assuring environmental reports, and to the expansion of relationships with customers. Participation in the verification activities will be helpful for corporations, investors, and regulatory authorities. Setting standards for environmental reporting and verification would create a new market for environmental reporting and assurance services. It would also provide fair opportunities for accounting firms to compete effectively with consulting firms specialized in the area of environmental technologies.

      • 척추경 나사못 고정술 전, 후의 요추 전만각의 변화

        박예수,김승현,조재림 한양대학교 의과대학 2000 한양의대 학술지 Vol.20 No.1

        The purpose of this study was to evaluate the change of lumbar lordosis before and after pedicle screw fixation. Authors analyzed the change of lumbar lordosis in 100 cases of degenerative spinal stenosis, which were operated on using pedicle screws from January 1994 to July 1996. We also measured the total lordosis angle(TLA) and segmental lordosis angle(SLA) according to the fusion types and the fusion segments. Total lumbar lordosis angle was measured from the upper endplate of the first lumbar vertebra to the upper endplatee of the first sacral vertebra. And the segmental lordosis angle was measured from the upper endplate of the upper-most vertebra in fusion segments to the upper endplate of the lower-most vertebra. In all patients, mean TLA was 33.6 degrees preoperatively, 37.9 degrees postoperatively and 36.1 degrees in last follow-up. The TLA according to fusion types mostly change in the six and seven decades of two groups (floating, fixed fusion group). The TLA and the SLA according to fusion segments mostly changed in 5 segments fusion group and the change according to fusion types was not. In pedicle screw fixation, physiologic lordosis can be maintained by using the four-poster frame. Preoperative hypolordosis can be corrected into physiologic lordosis by pre-bending technique of the rod. But excessive pre-bending of the rod for correction of the lordosis increased the possibility of loosening of the sacral screws.

      • BSC의 이익사슬 구조에 대한 비판적 분석

        박무현,김예경 啓明大學校 産業經營硏究所 2003 經營經濟 Vol.36 No.2

        The purpose of this study is to provide critical analysis of fundamental assumptions with the BSC model. BSC is a tool for performance measurement, which has been systematically expanded from accounting-related performance measures. BSC tries to reduce problems resulting from the use of financial performance measures only for control purpose. BSC is not only a measurement system, but also a control system. It adds non-financial measures to the strategic control structure. In addition, BSC provides more than just a loose link between performance measures in each area of perspective; it assumes causal links among perspectives. This study points out some issues related to BSC's fundamental assumptions and inferences. There may not be a causal relationships but logical relationships among areas analyzed. Customer satisfaction does not necessarily result in better financial performance. Financial results from increases in customer satisfaction or quality improvements require financial calculations. An activity chain that creates high customer value with low costs is tied to better financial performance. This is not a causal relationship, but a logical relationship. BSC's invalid assumptions with its inept performance indices may mislead managers to the sub-optimization, not the optimization of the whole company. Since BSC may bring in the second-best performance as such, a careful application of the BSC model is essential. It is a very important task to understand causal relationships among performance indices in each perspective. However, it should not be overlooked that BSC provides an incomplete model of causal relationships. Some of the causal relationship are just a collection of expectations. Empirical analyses may or may not prove these causal relationships reasonable. Reciprocal causation model is suggested over the recursive models such as regression models or path analysis in order to examine the causal relationship since reciprocal causation model provides complete causal analyses with the structural covariance analysis. In summary, BSC is a controversial topic in management accounting and a careful application of the model is needed. Further discussion about the links between performance indices in each perspectives of BSC and statistical examination of empirical data are necessary.

      • KCI등재

        하시모토 갑상선염을 동반한 갑상선 이형성증 1예

        정현주,김예나,최영식,박요한 고신대학교 의과대학 2009 고신대학교 의과대학 학술지 Vol.24 No.1

        Thyroid hemiagenesis is a rare congenital anomaly, in which one thyroid lobe fails to develop. It is reported that thyroid hemiagenesis associated with thyroid diseases such as Graves' disease, Hashimoto's thyroiditis, colloidal goiter and thyroid follicular and papillary cancer. However, Thyroid hemiagenesis associated Hashimoto's thyroiditis haven't reported in Korea. A 31-year-old female patient was clinically hypothyroid with a left-sided goiter. Hemiagenesis of right thyroid lobe indicated on 99mTc pertechnete scan and later confirmed on ultrasonography. The authors report this case with literature review.

      • 10주간의 행동요법이 비만 초등학생의 혈중지질 성분에 미치는 영향

        김현준,김태운,박태곤,박찬호,예정복 釜山大學校 附設 體育科學硏究所 2003 體育科學硏究所 論文集 Vol.19 No.-

        The purpose of this study was to verify the effect of behavioral modification therapy among elementary students by comparing and analysing serum lipid between the experimental group and the control group on obese children. For this study, 44 obese children(boys: above 25% of % fat, girls: above 30% of % fat) between 11 and 12 years old S elementary school in Busan city were engaged in and were divided into two groups, each group consisting twenty two children an experimental group for behavioral modification therapy and a control group without any kind of obesity management program......

      • 간호대학생이 지각하는 임상실습지도자의 교수효율성과 임상실습만족도의 관계

        황현아,김희진,김예지,이규희,이영롱,박성희,손수빈 이화여자대학교 간호과학대학 2012 이화간호학회지 Vol.- No.46

        Purpose: The purpose of this study was to investigate the relationship between teaching effectiveness and clinical practice satisfaction among nursing students. Method: The subjects of this study were 107 junior and senior nursing students in E university. Data were collected using self-reported questionnaire including general and practicum related characteristics, teaching effectiveness of clinical instructors and clinical practice satisfaction from September 12 to September 21, 2011. Collected data were analyzed by SPSS 19 program using t-test, ANOVA with Scheffe test, and Pearson`s correlation coefficients. Result: The mean score of teaching effectiveness was 3.35(±.51), and mean of clinical practice satisfaction was 3.19±.47. There were significant differences of teaching effectiveness of clinical instrutor by satisfaction of overall clinical practicum(F=8.332, p<.001), satisfaction of practice hour(F=3.230, p=.044), and satisfaction of major(F=9.883, p<.001). There were significant differences of clinical practice satisfaction by grade(t=2.274, p=.025), motive of choosing nursing science as a major(F=3.329, p=.007), satisfaction of overall clinical practicum(F=17.437, p<.001), satisfaction of practice hours(F=9.925, p<.001), and satisfaction of nursing major(F=12.748, p<.001). Relationship between teaching effectiveness of clinical instructor and clinical practice satisfaction showed positive correlation(r=.704, p<.001). Conclusion: In this study, teaching effectiveness of clinical instructor was related with clinical practice satisfaction. Therefore, we should consider improving teaching effectiveness of clinical instructor to improve clinical practice satisfaction.

      • KCI등재후보
      • SCOPUSKCI등재
      • Neonatal outcomes following antenatal steroid administration in late preterm twins

        ( Hyun Ji Choi ),( Yae Ji Choi ),( Ye Hyun Park ),( Young Eun Lee ),( Su Been Hong ),( Jee Yoon Park ),( Kyung Joon Oh ),( Joon-seok Hong ) 대한산부인과학회 2019 대한산부인과학회 학술대회 Vol.105 No.-

        Objective: To investigate the effects of antenatal steroid administration for fetal lung maturation in late preterm twin pregnancies. Methods: This retrospective cohort study included 1080 consecutive twin pregnancies who had delivered between 34+0 weeks and 36+6 weeks from June 2003 to September 2018. Fetal deaths in utero (n=24) were excluded for the analysis of neonatal outcomes. Obstetric outcomes including antenatal steroid use were reviewed. Data about neonatal outcomes including respiratory morbidities, assisted ventilator use, and other complications were collected through electronic medical records. Those outcomes were compared according to the administration of antenatal steroid. Results: In the total of 2136 neonates, 11.6% completed the administration of antenatal steroid and 0.8% received steroid, but did not complet the cycle. Among neonates who received antenatal steroid, betamethasone was used in 75.2% (200/266) and dexamethasone in 24.8% (66/266). The median gestational age for steroid administration was 33.1 weeks (range 24.3-36.6 weeks). Comparing the obstetric and neonatal outcomes according to the steroid administartion, the median value of gestation age at delivery was earlier in steroid group than the other (35.3 vs. 36.3 weeks, p<0.001). Neonatal respiratory morbidities such as respiratory distress syndrome, pneumothorax, transient tachypnea of newborn, and apnea were comparable between two groups. Low Apgar score at 1 minute and nasal continuous positive airway pressure were higher in steroid group (both p<0.05). To adjust the difference of gestational age at delivery, logistic regression with multivariate analysis was performed. The administration of steroid was not significantly associated with composite respiratory morbidities (Odds ratio 0.87, 95% Confidence interval 0.56-1.36, p=0.537). Conclusion: The antenatal steroid administration was not associated with improvement of respiratory morbidity in late preterm twins.

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