마스크 사용이 말 명료도에 미치는 영향

이호영(Hoyoung Yi),Ashly Pinsterhaus,송운영(Woonyoung Song) 한국언어치료학회 2021 한국언어치료학회 학술발표대회 논문집 Vol.2021 No.11

세무사의 경쟁력 및 전문성 제고를 위한 시험제도 개선방안 연구

이호영(Ho-Young Lee),서정화(Jung-Hwa Suh),구재이(Jae-Yi Koo) 한국조세연구포럼 2018 조세연구 Vol.18 No.3

본 연구는 세무사의 경쟁력과 전문성을 확보하기 위하여 세무사제도와 관련된 국내·외 법률규정과 논문, 단행본, 연구보고서 등의 자료와 현직 세무사 및 대학교수 그리고 세무사 시험 수험생을 대상으로 설문조사를 실시하여 시험시행기관, 합격점수, 응시요건 그리고 시험 일정과 시험과목 등 현행 세무사 시험제도 전반을 분석하여 다음과 같이 개선방안을 제시하였다. 첫째, 세무사의 경쟁력을 높이기 위해 시험 시행기관을 현재와 같이 한국산업인력공단에서 계속 시행하는 방안과 기획재정부, 한국세무사회 또는 국세청으로 시험 시행기관을 변경하는 방안 간의 장단점을 심도 있게 검토하였다. 둘째, 세무사 시험 응시요건에 대한 개선이 요구된다. 본 연구에서는 세무사 시험 응시요건에 대한 보완을 위하여 ‘세법학’과 ‘회계학’에 대한 사전이수 학점제도의 도입과 사전경력요건의 개선방안을 제안하고자 한다. 셋째, 세무사 시험 일정에 대한 조정이 검토되어야 하며 또한 회계학 과목에 대한 배점인상이 고려되면 좋을 것으로 판단된다. 세무사는 납세자의 조세업무를 대리하는 것 이외에 납세자의 회계정보생산에도 도움을 주고 있기 때문이다. 최근 국제회계기준(IFRS) 및 중소기업회계기준의 도입으로 말미암아 납세자들의 세무사에 대한 회계업무 기대수준이 높아졌다. 따라서 세무사 1차 시험과목 중 회계학개론 과목을 그리고 2차 시험과목 중에서는 회계학1부 과목의 문항수 및 배점을 인상하여 수험생들의 회계업무에 대한 전문성을 제고하는데 도움이 될 수 있을 것으로 생각된다. This study conducted surveys with current Certified tax accountants, professors and candidates preparing for the certificate of Certified tax accountant examination in order to improve the competitiveness and professionalism of the Certified tax accountant. Based on the survey results, we analyzed the Certified tax accountant examination system including the institution conducting the examination, the number of applicants who passed the examination and the passing score, the requirements to take the examination, the schedule and subjects, etc. We also reviewed domestic and foreign legal regulations, theses, books and reports related to the Certified tax accountant system. We suggest that it is time to thoroughly study the advantages and disadvantages of hosting the Certified tax accounting examination by the Human Resources Development Service of Korea. To increase the competitiveness of Certified tax accountants, the hosting institution may be changed to a such different institution as the Ministry of Strategy and Finance, the Korean Association of Certified Public Accountants, or the National Tax Service. Second, it is necessary to improve the requirements to take the Certified tax accountant examination. In order to complement these requirements, this study proposes the introduction of a credit system achieved in advance in the materials of ‘tax law" and ‘accounting" subjects. We also suggest the improvement of the requirements of beforehand career. Third, we suggest that the adjustment of the examination schedule and raising the passing score on the accounting subject. This is because the Certified tax accountant helps the taxpayers to produce the accounting information in addition to representing the taxpayer"s tax affairs. Recently, the introduction of International Financial Accounting Standards and the Accounting Standards for Small and Medium Size Enterprises(SME) have raised the level of expectation of general public for the quality of accounting works provided by Certified tax accountants. Therefore, we suggest increasing the number of questions and the assigned score of the subject of Introduction to Accounting and Accounting Part 1 - one of the subjects of the examination in the first phase and in the second phase, respectively. We expect that this change helps to enhance the professionalism of the applicants.

한국어 보조용언의 표상 양식과 처리 특성

황유미(Yu Mi Hwang),이호영(Ho Young Yi),남기춘(Kichun Nam) 한국언어청각임상학회 2009 Communication Sciences and Disorders Vol.14 No.2

배경 및 목적: 한국어의 보조용언은 본용언(일반 용언)과 동일한 형태를 갖고 있으나 통사적구성과 의미적 특성의 차이로 인해 여러 이론적 논의의 주제가 되어 왔다. 본 연구는 한국어보조용언의 심성어휘 표상 양식 및 정보처리의 양상을 밝히는 데 목적을 두고 있다. 방법:본용언과 보조용언으로 모두 사용되는 9개의 용언을 선정하여 동일한 형태의 용언(예: 가다)을 대상으로 본용언 문맥(예: 철수가 집에 갔다)과 보조용언 문맥(예: 밥이 다 되어 갔다)에서본용언의 의미가 활성화되는지 의미점화 어휘판단과제(semantically primed lexical decisiontask)를 실시하였다. SOA (Stimulus Onset Asynchrony)를 150ms (실험 1)와 1,000ms (실험 2)로 조정하여 실험하였다. 결과: 실험 결과 SOA 150ms (실험 1)와 SOA 1,000ms (실험2)에서 본용언 문맥과 보조용언 문맥에서 모두 본용언 관련 목표어에 대한 의미적 활성화가유의미하게 관찰되었다. 논의 및 결론: 본 실험 결과를 통해 한국어의 보조용언은 국어학적으로 본용언과 의미적, 구문론적 차이가 구분되지만 언어정보처리의 측면에서는 유사한 정보처리의 양상이 관찰되므로 심성어휘집에서 보조용언의 표상 설정에 있어 본용언과의 관련성이고려되어야 할 것으로 보인다 Background & Objectives: The purpose of this study was to investigate the processing and mental representation of main verbs and auxiliary verbs. Korean auxiliary verbs take the same structure as main verbs but their syntactic and semantic functions do not correspond to those of main verbs. Methods: Nine verbs that can be used as both main and supportive verbs were selected to examine the semantic priming effect during semantically primed lexical decision tasks. For example, the verb form “ga-da(가다)” can be used in the main verb context (철수가 집에 갔다: “Cheol-Su went home”) as well as in an auxiliary verb context (밥이 다 되어 갔다: “The rice was getting almost ready”). These two verb contexts were compared to examine semantic priming effects. In Experiment 1, SOA (Stimulus Onset Asynchrony) was controlled for 150ms and in Experiment 2, SOA was controlled for 1,000ms. Results: The results of this study demonstrate that there is a significant semantic priming effect for the target verb form in both main verb and auxiliary verb contexts when SOA was 150ms (Experiment 1) and 1,000ms (Experiment 2). Discussion & Conclusion: In conclusion, although Korean auxiliary verbs can be semantically and syntactically distinguished from main verbs, similar processing aspects were observed. Therefore, the relevance of auxiliary verbs to main verbs should be considered when establishing a mental lexicon for auxiliary verbs

Changes in the quadriceps-to-hamstring muscle ratio during wall squatting according to the straight leg raise test angle

김재은,김현아,이주영,이호영,Hyoseung Jung,조윤기,최혜민,Donghyun Yi,강대원,임종은 물리치료재활과학회 2019 Physical therapy rehabilitation science Vol.8 No.1

Objective: The purpose of this study was to investigate the muscle activity ratio of the lower limb according to changes in straight leg raise (SLR) test angles on hamstring muscle shortening during squat exercises. Design: Randomized controlled trial. Methods: The subjects were 14 healthy adults who were informed of and agreed to the method and purpose of the study. The participants were classified into SLR groups according to two angles (over 80° or under 80°) assessed using the SLR tests. After training and practicing the wall squat posture to be applied to the experiment, electromyography (EMG) was used to measure changes in muscle activity during the performance of a wall squat. After stretching, a sequence of pre-stretch tests were performed again, and the active and passive SLR tests were also reconducted; thereafter, a wall squat was performed again by attaching EMG electrodes. The EMG results before and after stretching were compared. Results: The muscle activity of the vastus lateralis oblique muscle increased in both groups. The muscle activity of the vastus medialis oblique muscle decreased in over both group. Rectus femorus activity increased in the under 80-degree groups but decreased in the over 80-degree group. The muscle activity of the biceps femoris muscle decreased after stretching in the over 80-degree group and increased in the under 80-degree group, and the semitendinosus muscle activity after stretching was decreased. The quadriceps-to-hamstring muscle (Q:H) ratio before and after stretching between groups showed that the hamstring muscle ratio decreased after stretching in both groups. Conclusions: The results of this study showed that the Q:H ratio before and after stretching between groups was not significantly different.

복막투석 환자의 예후를 예측하는 인자로서 총 단백 복막 청소율의 의의

이설희 ( Sul Hee Yi ),이호영 ( Ho Young Lee ),김정현 ( Jung Hyun Kim ),정재면 ( Jae Myun Jung ),권순효 ( Soon Hyo Kwon ),전진석 ( Jin Seok Jeon ),한동철 ( Dong Cheol Han ),노현진 ( Hyun Jin Noh ) 대한신장학회 2011 Kidney Research and Clinical Practice Vol.30 No.6

Purpose: It has been reported recently that peritoneal protein clearance (Pcl) is a marker of endothelial dysfunction and cardiovascular disease in peritoneal dialysis patients. We evaluated whether baseline or longitudinal follow-up Pcl is a factor to consider in predicting the outcome in peritoneal dialysis patients for the follow-up period. Methods: Patients who initiated continuous ambulatory peritoneal dialysis at our center from September 1994 to January 2006 and had a baseline peritoneal equilibration test, measurement of dialysis adequacy, and 24-h dialysate Pcl (24hr dialysate protein loss/ [serum albumin/0.4783]) were included. Demography, comorbidities, and biochemical data were retrospectively collected. Follow-up was until death or the end of the period studied (November 2009). Results: A total of 203 patients (56% men, mean age 55.0±12.5; 55.2% with diabetes; 22.2% with cardiovascular disease) were included. The mean follow up period was 38 months (3-170 months). Baseline Pcl was 128.2 ml/day. Follow up data of Pcl were not changed from baseline period. Cox`s analysis revealed the predictors of mortality (and technical failure) were age and diabetes mellitus but not dialysate/plasma creatinine ratio (D/Pcr) and Pcl. On multivariate analysis, Pcl was negatively correlated with serum albumin and triglyceride and positively correlated with D/Pcr and peritoneal creatinine clearance. Conclusion: Our study showed that the changes in Pcl over time were not significant from baseline up to 53 months. Neither baseline nor mean Pcl during the follow-up period were independent predictors for technical or patient survival.

유창성 실어증 환자의 구어와 문어 문장산출 능력 비교

하지완(Ha, Ji-Wan),편성범(Pyun, Sung-Bom),황유미(Hwang, Yu Mi),이호영(Yi, Hoyoung),심현섭(Sim, Hyun Sub) 한국음성학회 2013 말소리와 음성과학 Vol.5 No.3

Traditionally it has been assumed that written abilities are completely dependent on phonology. Therefore spoken and written language skills in aphasic patients have been known to exhibit similar types of impairment. However, a number of latest studies have reported the findings that support the orthographic autonomy hypothesis. The purpose of this study was to examine whether fluent aphasic patients have discrepancy between speaking and writing skills, thereby identifying whether the two skills are realized through independent processes. To this end, this study compared the K-FAST speaking and writing tasks of 30 aphasia patients. In addition, 16 aphasia patients, who were capable of producing sentences not only in speaking but also in writing, were compared in their performances at each phase of the sentence production process. As a result, the subjects exhibited different performances between speaking and writing, along with statistically significant differences between the two language skills at positional and phonological encoding phases of the sentence production process. Therefore, the study"s results suggest that written language is more likely to be produced via independent routes without the mediation of the process of spoken language production, beginning from a certain phase of the sentence production process.

Seismic characteristics of the gas hydrate chimney in the Ulleung Basin, East Sea

강동효(Dong-Hyo Kang),천종화(Jong-Hwa Chun),유동근(Dong-Geun Yoo),김지수(Ji-Soo Kim),구남형(Nam-Hyung Koo),김원식(Won-Sik Kim),이보연(Bo-Yeon Yi),이호영(Ho-Young Lee) 대한지질학회 2013 지질학회지 Vol.49 No.5