아드리아마이신의 유사제제 합성 (1) -안트라싸이클리논의 Isostere로서 Tetrahydrobenzo(b)phenazine 유도체의 합성-

장영동(Yurng Dong Jahng),장선영(Sun Young Chang) 대한약학회 1990 약학회지 Vol.34 No.4

7,8-Dihydro-6,11-dihydroxy-9(1OH)benzo(b)phenazinone was prepared from 1,2,3,4-tetra-hydrophenazine as a potential isostere of anthracyclinone. The attempts to functionalize at C9 were not successful due to the unstability of the above ketone.

약학박사 정 시련 교수 정년퇴임 기념호 : 연구논문(재록) ; 의약화학 : Anthranilic Acid로부터 유래한 N,N,O-Terdentate의 간편한 합성

장영동 ( Yurng Dong Jahng ),( Jason R. Telford ) 영남대학교 약품개발연구소 2006 영남대학교 약품개발연구소 연구업적집 Vol.16 No.-

다중회귀분석을 활용한 국내 산업 및 기업 규모 별 현금화주기와 재무성과와의 상관관계 분석

장금주(Geum-Joo Jahng),양재환(Jaehwan Yang) 한국SCM학회 2011 한국SCM학회지 Vol.11 No.2

This paper studies the relationship between C2C(Cash-To-Cash) cycle time and financial performance of Korean companies. Especially, we focus on the effect of the industry type and the size of companies on this relationship by considering 10 different industries and two different sizes. More specifically, the multiple regression analysis is used to investigate the relationship between the C2C cycle time including its components such as days of inventory, days sales outstanding, and days payable outstanding and financial performance metrics such as ROA(Return On Asset), operating profit rate, and net profit rate. The results indicate that the relationship between the C2C cycle time and financial performance is sensitive to the industry type, and 17 out of 30 cases(combinations of the three financial metrics and 10 industries) result in statistically significant negative relationship. Similarly, on 33 out of 90 cases, the three components of the C2C cycle time have statistically significant relationship with the financial performance of companies. Regarding the size of companies, we find statistically significant relationship between the C2C cycle time and the financial performances regardless of the size of companies. However, the significance is higher with the SME(Small and Medium size Enterprises). Further, ROA and operating profit rate of big companies do not show statistically significant relationship with days of inventory and days sales outstanding.

대리인비용과 기관투자자의 모니터링효과가 감사보수에 미치는 영향

장금주(Geumjoo Jahng),강민정(Minjung Kang) 한국산업경제학회 2016 산업경제연구 Vol.29 No.6

본 연구는 대리인비용과 감사품질간의 관계를 분석하였으며, 기관투자자의 모니터링 효과가 양자간의 관계에 어떤 영향을 미치는가를 확인하였다. 이를 위하여 대리인비용으로 경영자지분율을 설정하였으며 감사품질로 감사보수를 사용하여 회귀분석을 수행한 결과, 대리인비용(경영자지분율)과 감사품질(감사보수)간에 양(음)의 관계를 확인하였다. 이러한 결과는 경영자지분율이 높은 기업은 대리인비용이 낮아서 고품질 감사수요가 높지 않아 감사보수가 낮게 됨을 의미하며, 이는 전통적인 대리인이론과 일치한다. 또한 블록기관투자자(대량지분을 보유한 기관투자자) 존재여부를 더미변수로 설정하여 이를 경영자지분율(대리인비용)과 상호작용하여 감사품질간의 관계를 분석한 결과, 블록기관투자자가 존재하면 그렇지 않은 경우에 비하여 대리인비용(경영자지분율)과 감사품질간의 양(음)의 관계가 완화됨을 확인하였다. 즉, 블록기관투자자는 모니터링 역할을 효과적으로 수행하기 때문에 고품질감사에 대한 수요가 크지 않아서 감사보수가 더 낮게 된다. 본 연구 결과는 외부감사와 기업지배구조(모니터링역할)간의 관계 중 상호대체적 관계(공급관점)를 지지하며, 기관투자자의 모니터링 역할을 재조명하였다. This study examine the relation between agency cost and audit quality and the effect of block investors’ monitoring role on this relation. We define managerial ownership as agency cost and audit fee as audit quality. We find that there is a positive relation between agency cost(managerial ownership) and audit quality(audit fee), which is consistent with Agency theory. In addition, we find this positive relation is mitigated by block institutional investors. This result confirms that block investors play a more effective role in monitoring function, and in turn, do not demand the high level of assurance role of external auditors. Our results support the supply side perspective(substitution effects) relating the recent studies of the association between audit quality and corporate governance(monitoring effect). This paper contribute to the academic and practitioners by shedding light on the effect of block investor’s role on audit quality.

다중회귀분석을 활용한 국내 제조 및 도소매 기업의 공급체인관리 현금화주기와 재무성과와의 상관관계

장금주 ( Geum Joo Jahng ),양재환 ( Jae Hwan Yang ) 한국로지스틱스학회 2011 로지스틱스연구 Vol.19 No.2

본 연구에서는 SCM성과 지표 중에서도 회계 정보를 통해 계산이 가능한 현금화주기(cash-to-cash cycle time)와 재무성과와의 상관관계를 연구하였다. 구체적으로 다중회귀분석을 활용하여 현금화주 기 및 이의 구성요소들인 재고일수, 매출채권 회수기간, 매입채무 변제기간과 재무성과를 나타내는 전통적인 지표들인 총자산수익률(Return On Asset, ROA), 매출액영업이익률, 매출액순이익률과의 관계를 분석하였다. 데이터는 국내 상장기업 중 제조업과 도소매업에 속한 기업들의 2000년~2008년 회계정보를 활용하였으며, 다중회귀분석 모형은 해당 재무성과와 연관된 통제변수들을 적절히 활용하여 강건성을 높이고 모형의 신뢰성을 제고하였다. 먼저 세 가지 재무지표와 현금화주기 사이에 통계적으로 유의한 음의 상관관계를 확인하였다. 또한 구성요소들과 재무지표와의 관계는 총자산수익률의 경우 통상적으로 기대하는 상관관계인 재고일수와 매출채권 회수기간의 경우 음의 관계, 매입채무 변제기간의 경우 양의 관계를 나타내었으며 이들은 모두 통계적으로 유의하게 나타났다. 매출액영업이익률, 매출액순이익률의 경우 재고일수와의 관계를 제외하고는 통상적으로 기대되는 결과를 얻어내었다. 또한 식음료, 화학, 전기전자, 자동차, 도소매 산업 등 5대 대표 산업을 선정하여 산업별 분석을 시도하였으며, 자동차 산업을 제외하고는 대체로 전체 산업군과 동일한 결과를 얻어냈다. 본 연구는 해외 연구에서는 제시되었지만 국내기업을 대상으로 한 기존 연구들에서는 실증하지 못했던 현금화주기와 재무성과의 관계를 상당히 명확히 실증하였다. 즉, 매출증가율 등 적절한 통제변수로 사용한 강건성이 우수한 회귀모형과 여러 산업을 포괄하는 안정화된 많은 데이터를 활용하여 통해 현금화주기와 재무성과 간의 관계를 보다 섬세하게 분석할 수 있었고, 이를 활용하여 과거 국내 문헌들이 얻을 수 없었던 통계적으로 유의한 결과를 얻을 수 있었다. This paper studies the relationship between cash-to-cash (C2C) cycle time, which can be obtained by using accounting data, and companies` financial performance. Specifically, we use the multiple regression analysis to investigate the relationship between C2C cycle time including its components such as days of inventory, days sales outstanding, and days payable outstanding and financial performance metrics such as return on asset, operating profit rate, and net profit rate. Accounting data from 2000 to 2008 of manufacturing and wholesale/retail companies listed in Korea Exchange(KRX) are used for the analysis. In order to improve robustness of the model, we include several control variables which are known to be relevant to the financial performance metrics. The results indicate that there exists statistically significant negative relationship between the C2C cycle time and financial performance. Also, we found that there exist commonly known correlations between the components and ROA such as negative for days of inventory and days sales outstanding and positive for days payable outstanding. For the operating profit rate and net profit rate, we found similar results except for days of inventory. Further, we analyzed five different industries such as food and beverage, chemicals, electronics, automobile, and wholesale/retail and found the similar results except for the automobile industry. This study clearly shows the negative relationship between C2C time and companies` financial performance and this kind of result has not been found by previous studies in Korea. In other words, we could study the relationship better based on superiority of the statistically more robust regression model and the reliable dataset covering various industries, and this leads to more meaningful results which other previous could not achieve.

고령에 발생한 대퇴 전자부 불안정 골절에 대한 일차성 고관절 반치환술

장주해 ( Ju Hae Jahng ),손종민 ( Jong Min Sohn ),하난경 ( Nan Kyung Ha ),조성태 ( Seong Tae Cho ),정지호 ( Ji Ho Jeong ) 대한고관절학회 2005 Hip and Pelvis Vol.17 No.2

전열침(傳熱鍼)과 일반 침의 병행치료가 발목 염좌로 인한 외측인대 2도 손상에 미치는 임상적 효과

장선정 ( Sun Jeong Jahng ),장효길 ( Hyo Kil Jang ),허동석 ( Dong Seok Heo ) 한방재활의학과학회 2011 한방재활의학과학회지 Vol.21 No.4

Objectives: The purpose of this study is to investigate the clinical effects of heating-conduction acupuncture therapy on lateral ligament injury induced by ankle sprain grade Ⅱ. Methods: The 67 outpatients who were diagnosed as ankle sprain grade Ⅱ were performed heating-conduction acupuncture therapy on lateral ligament injury. To evaluate the efficiency of heating-conduction acupuncture therapy, pain threshold with pressure algometer and visual analogue scale(VAS) were applied pretreatment and after 1st, 2nd treatment. Results: 1. The pain threshold and VAS score after 1st and 2nd treatment with an isolated injury of the anterior talofibular ligament showed statistically significant improvement compared with pretreatment. 2. The VAS score after 1st and 2nd treatment with an combined injury to the anterior talofibular and the calcaneofibular ligament showed statistically significant improvement compared with pretreatment. 3. The VAS score after 1st and 2nd treatment with an combined injury to the anterior talofibular, calcaneofibular and posterior talofibular ligament showed statistically significant improvement compared with pretreatment. 4. After 1st and 2nd treatment on the posterior talofibular ligament and after 2nd treatment on the anterior talofibular and calcaneofibular ligament with an combined injury to the anterior talofibular, calcaneofibular and posterior talofibular ligament, the pain threshold showed statistically significant improvement compared with pretreatment. 5. Between isolated injury and combined injury of lateral ligament, the difference in pain threshold and VAS score was not statistically significant. Conclusions: Heating-conduction acupuncture therapy has clinical effects of pain reduction on patient with an isolated injury and combined injury of lateral ligament induced by ankle sprain grade Ⅱ.

유아교사가 지각하는 사회적지지, 직무스트레스, 교사효능감이 소진 증후군에 미치는 영향의 조절된 매개모델

장경은(Kyung Eun Jahng),김혜원(Hae Won Kim),최유리(Yu Ri Choi) 한국아동학회 2017 아동학회지 Vol.38 No.4

Objective: The purpose of this study was to understand the complicated interrelationships between early childhood teachers’ perceived social support, teacher efficacy, job stress, and burnout using a moderated mediation model. Although there have been many studies on the direct effects among these variables, few studies have examined the structural relationship between these four variables simultaneously. The goals of this study were as follows. First, we intended to understand whether decreasing social support leads to teacher burnout through job stress. This would confirm whether the hypotheses of resources conservations theory are applicable to early childhood teachers in South Korea. Secondly, we aimed to examine whether teacher efficacy as an individual factor has moderating effects on the relationships between other variables. Methods: The participants were 118 childcare teachers and 66 kindergarten teachers living in the Seoul and Gyeonggi provinces. Results: The relationship between early childhood teachers’ perceived social support and burnout was found to be completely mediated by job stress. Also, the relationship between job stress and burnout varied according to the level of teacher efficacy, but the relationship between social support and job stress did not change. Conclusion: It is necessary to improve the organizational culture of childcare centers and kindergartens to enhance social support from colleagues, thereby alleviating teacher job stress and burnout. We also suggest that teacher training be tailored to meet individual needs in strengthening teacher efficacy.

관계중심의 유아 인성교육

장경은(Jahng Kyung Eun),송승희(Song Seung Hee) 한국유아교육·보육복지학회 2016 유아교육·보육복지연구 Vol.20 No.1

본 연구에서는 Nel Noddings(1984)의 ‘배려’ 개념을 이용해서 관계중심의 유아 인성교육을 위한 기초적인 단계로서 교사가 유아들을 대상으로 실천한 배려행동 경험과 그 경험의 의미가 무엇인지 알아보았다. 연구참여자는 서울시와 경기도 및 경상북도에 위치한 어린이집과 유치원 등의 교육현장에 재원 중인 만 5세 유아들과 그들의 교사들을 연구 참여자로 모집하여서, 6주에서 8주 간의 연구기간 동안 교사들은 자신들의 경험을 바탕으로 총 15-18회의 일지를 작성하였다. 필요한 경우 인터뷰를 추가로 실시하였고, 일지를 통해 수집된 자료는 코딩과 범주화 등의 질적자료 분석방법을 통해서 분석하고 하나의 연구문제당 4개의 주제를 도출하였다. 본 연구에 따르면 교사들은 배려행동을 제각기 다른 방식으로 이해하고 실천하였으나 공통적으로 발견된 배려행동 경험은 두 가지로 나뉠 수 있다. 유아의 입장에서 생각하고 정서를 공감하는 보다 자연스러운 행동을 배려경험으로 실천한 경우와 유아의 자율성을 강조하며 친절과 칭찬으로 유아를 격려하는 기술적인 방법으로 경험한 경우였다. 교사의 배려행동 경험의 의미에 관해서 교사들은 그들의 배려행동이 자기반성의 통로, 배려에 대한 재고, 유아와의 라포 형성, 유아를 변화시키는 원동력의 의미를 지닌다고 보았다. 본 연구결과는 교사들은 유아들을 배려하기 위해서 어떠한 기술과 전략을 사용해야 하는지에 대해서 고민할 것이 아니라 타인을 돌보려는 자연적인 성향과 사랑을 함양할필요가 있다는 점과 교사교육을 통한 교사 배려교육이 유아인성교육의 출발점이 될 수 있음을 시사한다. Based on the concept of ‘caring’ developed by Nel Noddings (1984), this study examined teachers’ experiences of caring behavior for young children and its meanings as a basic step for relationship-based character education for children. The researcher recruited 5-year-old children and their teachers as research participants who attended or worked in child care centers and kindergartens located in the city of Seoul and the provinces of Kyonggi and northern Kyungsang. The participants completed 15-18 journals based on their caring experiences during the period of 6-8 weeks. When necessary, interviews were conducted. Data derived from the journals and interviews were analyzed by qualitative research methods such as coding and categorizing, which resulted in four themes per research question. According to the study, the teachers’ understanding of caring behavior varied, however, the common experiences that they had can include the following: Teachers were able to think from the point of view of a child and to have empathy for children’s feelings whereas some teachers emphasized children’s autonomy and employed techniques such as kindness and praise in order to care for children. In regard to the meanings of caring behavior which teachers constructed, they viewed caring behavior as the route to self-reflection, reconsideration of caring, formation of rapport with children, and dynamics for changing children. The findings of this study indicate that it is necessary for teachers to cultivate their love and natural inclination for caring others rather than to think about what techniques and strategies they should use, and that educating teachers about caring through teacher education could be the starting point of character education for young children.

요추 추간판 탈출증으로 한방병원에 입원한 환자의 진료비 분석

장선정 ( Sun Jeong Jahng ),허동석 ( Dong Seok Heo ) 한방재활의학과학회 2012 한방재활의학과학회지 Vol.22 No.2

Objectives :Low back pain is the most common pain in our life, and herniated intervertebral disc(HIVD) of L-spine is one of the most common diseases that causes low back pain. This study was designed to analyze the general distribution and hospital cost by day and case of oriental medical treatment for lumbar HIVD. Methods :The 273 inpatients for treatment of HIVD were analyzed according to the distribution of sex, age, the duration of hospitalization, the contributory factors, the clinical findings on admission, the duration of HIVD and the hospital cost per case and day which were evaluated respectively. Results :1. The total hospital cost per case averaged 1,463,077 won, which was divided into room charge 513,824 won(35.12%), performance fee 371,229 won(25.37%), herbal medication 269,364 won(18.41%), food expenses 182,536 won(12.48%), korean medical physiotherapy 116,307 won(7.95%) in order. 2. The total hospital cost per day averaged 105,322 won, which was divided into room charge 37,106 won(35.23%), performance fee 26,524 won(25.18%), herbal medication 19,871 won(18.87%), food expenses 12,591 won(11.95%), korean medical physiotherapy 7,995 won(7.59%) in order. 3. There was statistically significant difference in the average duration of hospitalization and consultation fee on the sex and duration of hospitalization. 4. There was statistically significant difference in expenses by consultation and herbal medication on the contributory factors. 5. There was statistically significant difference in the average duration of hospitalization on the clinical findings on admission. Conclusions :This study provides a variety of information about the medical expenses of lumbar HIVD inpatients at oriental medicine hospital. Understanding the patterns of medical expenses may be an first important step in designing efficient pain therapy for patients and an effort to improve oriental medical expenses.