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      • KCI우수등재

        국내외 소비자 제품 노출평가모델을 이용한 노출량 비교

        강소현,임미영,이기영 한국환경보건학회 2024 한국환경보건학회지 Vol.50 No.1

        Background: Exposure assessment is an important part of risk assessment for consumer products. Exposure models are used when estimating consumer exposures by considering exposure routes, subjects, and circumstances. These models differ based on their tiers, types, and target populations. Consequently, exposure estimates may vary between models. Objectives: This study aimed to compare the results of different exposure models using identical exposure factors. Methods: Chemical exposure from consumer products was calculated using four consumer exposure assessment models: Targeted Risk Assessment 3.1, Consumer Exposure Model 2.1 (CEM), ConsExpo web 1.1.1, and the Korean Exposure Algorithm (primary and detailed) issued by the Ministry of Environment, No. 972 (MOE). The same exposure factors were used in each model to calculate inhalation and dermal exposures to acetaldehyde, d-limonene, and naphthalene in all-purpose cleaners, leather coating sprays, and sealants. Results: In the results, TRA provided the highest estimate. Generally, MOE (detailed), CEM and ConsExpo showed lower exposures. The inhalation exposure for leather coating spray showed the largest differences between models, with differences reaching up to 1.2×107 times. Since identical inputs were used for the calculations, it is likely that the models significantly influenced the estimated results. Conclusions: Despite using the same exposure factors to calculate dermal and inhalation exposures, the results varied substantially based on the model’s exposure algorithm. Therefore, selecting an exposure model for assessing consumer products should be done with careful consideration.

      • KCI등재

        ITMs versus OTMs

        강소현,윤선중 한국증권학회 2012 Asia-Pacific Journal of Financial Studies Vol.41 No.4

        By comparing liquidity and price discovery effects, the market microstructure literature insists that in-the-money options (ITMs) are informationally inferior to out-of-the-money options. However, such an argument is at odds with the anecdotal point that ITMs may be more effective for hedging future volatility risk. ITMs are driven by institutional investors, who are considered to be informed traders, and can provide significant hedging benefits such that a hedging with ITMs requires fewer options and less frequent rebalancing. To clear this suspicion, we compare implied risk-neutral densities, implied risk aversions and volatility forecasting performances. Contrary to the anecdotal evidence, our findings show the inferiority of ITMs in forecasting future volatilities, even after adjusting for the risk attitude of investors. These findings offer support for the arguments made in the extant market microstructure literature.

      • KCI등재

        블록체인과 기업지배구조

        강소현,최문섭 한국재무관리학회 2018 財務管理硏究 Vol.35 No.4

        본 연구는 블록체인 기술과 기업지배구조의 현 상황 및 상호관계에 주안점을 두어, 블록체인이 회계 투명성에 기여하는 바를 다룬다. Nakamoto(2008)가 처음 고안하고 발표한 뒤 비트코인 열풍을 거쳐 그 기술적 근저가 되는 P2P 거래 기반 블록체인이 사회 각종 분야에 활용돼 급속도로 개발되고 있는 현시점에, 본 연구는 블록체인과 재무 회계 측면의 기업지배구조 간의 상호관계에 대해 국내외 선행연구를 조사하였다. 한국 경제는 전 세계 여타 국가들과는 달리 1960년대부터 약 반세기 남짓의 단기간에 급속도로 성장하는 산업화를 이루었는데, 주로 이 경제 성장을 이끈 것은 정부 주도적인 측면이 많았으며 이로 인해 단기간에 기업집단 중심의 산업 체계가 구축되었다. 이러한 배경 아래 파생되는 문제점 중 상당 부분이 투명성이 갖춰지면 외부적으로 견제할 수 있으며, 최근 사회적 이슈로 부각되고 있는 각종 비리 또한 마찬가지이다. 또한, 현 상황에서 회계 업권이 회계 감사를 함에 있어 정보비대칭으로 인해 불가피하게 파급되는 불합리한 업계 관행 또한 블록체인을 통한 투명성 확보로 개선될 수 있을 것이다. 본 연구는 투명성 제고 측면에 주력하여 최근 사회적으로 가장 많은 주목을 받는 기술 혁신 중 하나인 블록체인과 기업지배구조 간의 상관관계를 주로 논하고 있으나, 기술 혁신과 기업지배구조 간에 학계에서 통용되는 상관관계에 대해서도 밝힌다. 이에 본 연구가 급변하는 4차 산업의 조류 속 기업지배구조 연구 동향의 한 단면을 드러내고자 한다. We discuss the current status and mutual interactions of the blockchain and corporate governance. Besides, we discuss the corporate finance and accounting implications of our literature survey and findings therein. Nowadays, after an overheated fever of speculation on Bitcoin (Nakamoto, 2008), the blockchain technology has quickly landed various applications in numerous societal needs of peer-to-peer transactions. The corporate governance of Korea is peculiarly built around the hegemony of business conglomerates (chaebols) due to government-led, expedited industrialization over the last half-century since 1960’s unlike other countries. A significant portion of the problematic features of the corporate governance of Korean business organizations can be externally checked and balanced once transparency is secured. Recent corruption scandals in kindergartens and senior healthcare centers are a similar symptom due to lack of transparency. The blockchain can resolve unreasonable consequences of auditing due to information asymmetry between the accountancy and the client firm. This survey highlights the betterment of transparency banking on the correlation of the blockchain, the darling of most recent technological innovation, and corporate transparency.

      • KCI등재

        Intracorporeal Esophagojejunostomy Using a Circular or a Linear Stapler in Totally Laparoscopic Total Gastrectomy: a Propensity-Matched Analysis

        강소현,Yo-Seok Cho,Sa-Hong Min,Young Suk Park,Sang-Hoon Ahn,Do Joong Park,Hyung-Ho Kim 대한위암학회 2019 Journal of gastric cancer Vol.19 No.2

        Purpose: There is no consensus on the optimal method for intracorporeal esophagojejunostomy (EJ) in laparoscopic total gastrectomy (LTG). This study aims to compare 2 established methods of EJ anastomosis in LTG. Materials and Methods: A total of 314 patients diagnosed with gastric cancer that underwent LTG in the period from January 2013 to October 2016 were enrolled in the study. In 254 patients, the circular stapler with purse-string “Lap-Jack” method was used, and in the other 60 patients the linear stapling method was used for EJ anastomosis. After propensity score matching, 58 were matched 1:1, and retrospective data for patient characteristics, surgical outcome, and post-operative complications was reviewed. Results: The 2 groups showed no significant difference in age, body mass index, or other clinicopathological characteristics. After propensity score matching analysis, the linear group had shorter operating time than the circular group (200.3±62.0 vs. 244.0±65.5, P≤0.001). Early postoperative complications in the circular and linear groups occurred in 12 (20.7%) and 15 (25.9%, P=0.660) patients, respectively. EJ leakage occurred in 3 (5.2%) patients from each group, with 1 patient from each group needing intervention of Clavien-Dindo grade III or more. Late complications were observed in 3 (5.1%) patients from the linear group only, including 1 EJ anastomosis stricture, but there was no statistical significance. Conclusions: Both circular and linear stapling techniques are feasible and safe in performing intracorporeal EJ anastomosis during LTG. The linear group had shorter operative time, but there was no difference in anastomosis complications.

      • KCI등재

        최근 5개년 (2013~2017)간 기관지확장증(J47) 환자에게 처방한 급여한약제제 현황 분석 – 건강보험청구자료 중심으로

        강소현,김진희,장수빈,이미영,이주아,박선주 대한예방한의학회 2019 대한예방한의학회지 Vol.23 No.3

        Objectives : Korean national health insurance data is a useful real-world data representing whole medical bills submitted to Health Insurance Review Agency. This study aims to understand recent benefit trend of insurance herbal preparations for treating bronchiectasis(disease code J47) utilizing insurance data. Methods : We reviewed national health insurance claims data from 2013 to 2017 which have main diagnosis or sub diagnosis code of J47 and with the record of prescribing insurance herbal medication. Frequency analysis was performed to analyze the most frequently prescribed prescription. Results & Conclusions : Both the number of claims statement(770 to 1,746cases) and patients(266 to 484) of insurance herbal preparations increased considerably from 2013 to 2017. Top 10 preparations based on the number of claims statement were ‘Samso-eum’, ‘Yeonkyopaedok-san’, ‘Socheongryong-tang’, ‘ Bojungikgitang’, ‘Hyangsapyungwi-san’, ‘Yijin-tang’, ‘Saengmaek-san’, ‘Jaeumganghwa-tang’, ‘Ojeok-san’ and ‘Gunghatang’. Top 10 preparations based on the number of patients were ‘Samso-eum’, ‘Socheongryong-Tang’, ‘Saengmaek-san’, ‘Yeonkyopaedok-san’, ‘Haengso-tang’, ‘Hyangsapyungwi-san’, Yijin-tang’, ‘Jaeumganghwatang’, ‘Bojungikgi-tang’ and ‘Hyeonggaeyeongyo-tang’ in respectiv order. Claims of top 10 frequent preparations occupied more than 60% of total claims. We hope this finding to be utilized as basic data for future research of evidence-based bronchiectasis treatment utilizing Korean traditional medicine.

      • KCI우수등재
      • 주문불균형이 KOSPI200 개별 주식 수익률에 미치는 영향 분석

        강소현,강장구,박호경 한국재무학회 2010 한국재무학회 학술대회 Vol.2010 No.05

        주가의 움직임을 설명하는 요소를 찾기 위한 많은 연구가 있어 왔는데 최근 매수에서 매도를 제한 주문 불균형을 새로운 척도로 활용하고자 하는 움직임이 활발하다. 특히 Chordia-Subrahmanyam(2004)는 NYSE에 상장된 개별 주식들을 대상으로 광범위한 실증분석을 시행한 결과 주문 불균형이 주가의 흐름과 유의한 양의 상관관계가 있으며 주가 예측력 측면에서도 유의한 영향력을 발휘함을 밝혀냈다. 본 연구는 KOSPI 시장에 서는 아직 명확하게 밝혀지지 않은 주문불균형과 주가의 움직임 간의 상관관계를 실증 적으로 분석하였다. 2004년부터 3년간 KOSPI200을 구성하고 있는 종목 중 185개를 대상으로 분석한 결과 NYSE 시장과는 달리 주문 불균형이 주가 예측력을 가지지 않음 을 확인해볼 수 있었다. 그러나 이를 기업 규모 별로 분류하여 분석한 결과 대형 기업군 에서는 유의한 주가 예측력을 가지는 것으로 나타났다. 그 원인은 대량주문을 하고자 하 는 정보 보유 투자자가 정보 은닉 유인과 시장 충격 최소화 목적 하에서 주문 체결이 원활한 대형 기업에 분할 주문을 체결한 결과라 예측된다. 이는 투자자를 주체별로 세분 화하여 분석한 결과 대형 기업군 내에서도 국내 기관 투자자가 야기한 주문불균형이 가 장 강한 자기 상관을 보인다는 점을 바탕으로 간접적으로 확인해볼 수 있었다.

      • KCI등재

        미병(未病)에 대한 연구 경향 분석 : 국내 논문을 중심으로

        강소현,박선주,Kang, Sohyeon,Park, Sunju 대한예방한의학회 2019 대한예방한의학회지 Vol.23 No.2

        Objectives : In this study, We overviewed study trend on 'Mibyung' by analyzing articles published in Korea from 1997 to 2019. Methods : We collected research articles on 'Mibyung' from 7 Korean research databases using the keyword '미병' and '아건강'. Then we analyzed them by publish year, journal, and research subjects. Research subjects were categorized into 'diagnosis', 'relationship with other factors', 'trend', 'concept', 'application development', 'policy research', 'prevalence and recognition', 'clinical report' or 'animal study'. Results & Conclusions : The largest number of related articles was published in 2017(12 articles, 26.7%). 'Journal of Society of Preventive Korean Medicine' was the journal with the most published articles(16 articles, 35.6%). Most of the research subjects were about diagnosis(11 articles, 24.4%) and analysis on relationship with other factors(10 articles, 22.2%). Little were published on policy(4 articles, 8.9%) and clinical study(1 article, 2.2%). More research on policy and clinical trials should be implemented for future mibyung study.

      • KCI등재

        결혼경험 유무에 따른 비혼 1인 가구의 생활만족도에 영향을 미치는 요인

        강소현,박정윤,Kang, Sohyun,Park, Jeoung Yun 한국가족자원경영학회 2020 가족자원경영과 정책 Vol.24 No.1

        The purposes of this study were to identify the factors that affect the life satisfaction of unmarried one-person households and to examine how these factors influence this population. This study targeted 308 unmarried one-person households. The results found the following: one-person households without marriage experience had higher levels of job stress than one-person households with marriage experience, and the level of differentiation of family projections was lower; the overall level of life satisfaction was higher in one-person households without marriage experience than in one-person households with marriage experience; in one-person households without marriage experience, higher life satisfaction correlated with higher levels of self-integration, family projection processes, and family retirement differentiation, and lower job stress, which was correlated with higher self-control ability, higher evaluation and higher material support; and life satisfaction was found to be higher in unmarried one-person households that received more information and had a lower age, lower job stress, and higher monthly income. This study contributes to the literature in that it explores how marital experience interacts with demographic variables, occupational factors, psychological factors, and social support factors and consequently affects the life satisfaction of unmarried one-person households.

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