우리나라 성인의 배우자 유무와 비만과의 관련성

정미화,석경휴,박형수,Jung, Mi-Hwa,Seok, Gyeong-Hyu,Park, Hyung-Su 한국전자통신학회 2012 한국전자통신학회 논문지 Vol.7 No.3

우리나라는 전체적인 비만보다 복부비만의 인구가 늘어가고 있으며, 이러한 비만의 유병률은 이혼이나 사별과 같은 결혼상태의 변화와 배우자의 유무에 따른 연령, 교육수준, 식생활 습관 및 생활환경과도 밀접한 관련이 있을 것이다. 생애주기연령, 교육수준, 가구소득, 흡연, 음주, 걷기운동을 보정한 상태에서 배우자의 유무와 비만도 및 허리둘레가 서로 관련성이 있는지를 파악하기 위해 질병관리본부의 주관으로 시행된 국민건강영양 조사 자료를 이용하였다. 분석 대상자는 19세 이상 결혼을 한 성인 중 남자 3,043명, 여자4,135명으로 총 7,178명 이었다. 배우자유무를 제외한 독립변수들을 보정한 결과, 남자에서 배우자 유무와 허리둘레 및 비만도와의 관련성은 통계적으로 유의함은 없었고, 여자에서는 배우자가 있는 경우 보다 배우자가 없는 경우에서 허리둘레에 대한 비차비가 0.78(95% 신뢰구간 0.636-0.954)로 낮게 나타났다. The population with massive waist circumference is increasing in comparison with that with obesity in entire bodies in Korea. It is assumed that prevalence of obesity is closely related with changes in marriage status such as divorce or separation by death, and age, educational background, diet habits and living environment depending on presence or absence of spouses. To identify whether there are relations between spouse, BMI and waist circumference under the conditions such as life cycle age, educational level, income, smoking, drinking and walking controlled, this study used data of national health and nutrition research organized by Korea Center for Disease Control and Prevention. The subjects of the study were a total of 7,178: 3,043 men and 4,135 women whose ages were above 19 and married. As a result of controlling independent variables except a factor of spouse, there were no statistically significant relations between presence of spouse, waist circumference and BMI in men, but odds rate of waist circumference was lower, 0.78(95% CI 0.636-0.954) when the female subjects had no spouse than when they had spouse.

개인용 클라우드 서비스의 품질평가모델에 관한 실증적 연구

정미화(Mi-Hwa Jung),이남용(Nam-Yong Lee) 한국정보기술학회 2013 한국정보기술학회논문지 Vol.11 No.3

As wireless Internet environment evolves, in order to provide a variety of services to users through smartphones and other digital devices, personal cloud services are increasing. However, there is lack of quality models that can evaluate objectively. Therefore, this paper proposes a quality evaluation model that can evaluate quality of personal cloud services, and quality metrics that can measure more quantitatively. The proposed metrics are derived to identify requirements of personal cloud services and quality characteristics to meet relevant quality standards. A quality evaluation model for the personal cloud service is applied to five services currently being offered on the Internet. We think that the proposed quality evaluation models can actually be applied to evaluate the personal cloud service level.

정신장애인 직업재활 국내 연구동향 분석

정미화(Jung, Mihwa) 한국정신건강사회복지학회 2017 정신보건과 사회사업 Vol.45 No.1

본 연구의 목적은 정신장애인 직업재활에 대한 국내 연구동향을 분석하여 앞으로의 연구방향과 과제를 제시하는 것이다. 이를 위해서 실제와 연구의 조응, 사회복지학과 다른 학문분야와의 관계에 방점을 두고 내용분석을 이용하여 체계적으로 살펴보았다. 분석대상은 1997년부터 2016년 학술지에 게재된 정신장애인 직업재활 관련 논문 96편이었으며 학문분야, 연구대상, 연구관점, 연구방법에 따라 분석되었다. 분석의 결과로 첫째, 정신장애인 직업재활의 실제와 연구에서는 조응하는 지점들과 간극들이 혼재하고 있었다. 정신장애인 직업재활의 전개과정과 학문분야 분포에서는 실제와 연구가 조응하고 있었다. 반면 정신장애인의 경제활동 실태, 직업재활 실천현황과 연구동향 사이에는 커다란 간극이 있는 것으로 나타났다. 둘째, 정신장애인 직업재활 연구에서 사회복지학과 다른 학문분야들은 연구대상, 연구관점, 연구방법에서 차이가 있는 것으로 드러났다. 향후 연구방향은 정신장애인 직업재활 실제와 연구의 조응이며, 이에 따른 구체적인 연구과제가 제안되었다. The objective of this study is to investigate research trends on psychiatric vocational rehabilitation in Korea and to propose ideas for further research. This study systematically examined the links between reality and research and identified the relationship between social work and other academic disciplines. In using content analysis as a method, a total of 96 articles published from 1997 to 2016 were analyzed in terms of academic disciplines, research subjects, research perspectives, and research methods. The results showed that there were similarities and differences between the reality and the research of psychiatric vocational rehabilitation. The reality and the research of psychiatric vocational rehabilitation agreed in the development process and the discipline distribution of it. Contrarily, there was a great gap between the reality and the research of mentally disabled people’s economic activities and vocational rehabilitation practices. The results also showed that social work and other disciplines had differences in the research subjects, research perspectives, and research methods. Further studies are needed to link the reality of psychiatric vocational rehabilitation and the research of it and specific research topics are suggested accordingly.

적자보고회피 이익조정 측정치로서 회계이익과 과세소득 차이변수의 유용성

정미화(Mi-Hwa Jung),이윤원(Yun-Weon Lee),노현섭(Hyun-Sub Roh) 한국산업경영학회 2008 經營硏究 Vol.23 No.2

  본 연구는 회계이익과 과세소득 차이변수가 적자보고회피 목적의 이익조정행위를 탐지할 수 있는 변수로서 유용한지 여부와 발생액 변수에 대하여 추가적인 유용성을 갖는지 여부를 분석한다. 본 연구는 회계이익과 과세소득의 차이, 일시적 차이, 이연법인세부채, 이연법인세비용을 이익조정의 대용치로 정의한다.<BR>  분석방법은 Burgstahler and Dichev(1997)의 방법론에 따라 이익조정 여부를 판단한다. 먼저, 회계이익과 과세소득의 차이변수와 발생액 변수가 이익조정탐지에 유용한지 여부를 이익조정기업과 통제기업의 두 집단간 차이분석을 통하여 분석하였다. 분석결과 발생액 변수와 회계이익과 과세소득 차이변수가 이익조정을 탐지하는데 유용한 변수로 나타났다. 다음으로, 이분형 로지스틱 회귀분석을 통하여 회계이익과 과세소득 차이변수가 발생액 변수에 대하여 증분적인 유용성이 있는지 여부를 분석하였다. 분석결과는 이익수준 변수를 사용한 분석에서 이연법인세부채, 회계이익과 과세 소득의 차이, 일시적 차이와 이연법인세비용의 순으로 유의적이었다.   This study investigates the usefulness of book-tax difference measures on detecting earnings management to avoid a loss and their incremental effect in addition to accrual measures. In this paper book-tax difference(BTD), temporary difference(TD), deferred tax liability(DTL) and deferred tax expense(DTE) are defined as proxies for earnings management.<BR>  Earnings management companies are decided by the methodology used in Burgstahler and Dichev(1997). This study analyzes the usefulness of book-tax difference and accrual measures on detecting earnings management by comparing a group of earnings management companies with a control group of companies. The result shows that both accrual measures and book-tax difference measures are useful on detecting earnings management. Additional analysis of a binary logistic regression is processed to check the incremental effect of book-tax difference measures to accrual measures on detecting earnings management. Test result shows that in earnings dimension DTL, BTD, TD, and DTE are significant in the order listed.

연구논문(硏究論文) : 중소기업 가업승계 조세지원제도의 개선방안

정미화 ( Mi Hwa Jung ),최서현 ( Seo Hyun Choi ) 한국세무회계학회 2014 세무회계연구 Vol.0 No.42

경제성장을 이끌어온 창업세대가 세대교체되는 과정에 있어 가업승계가 중소기업 경영자의 중요한 관심사가 되고 있다. 정부는 경제성장의 주축인 중소기업의 원활한 가업승계를 위해 지속적인 세제지원을 확대해 오고 있으나 선진국에 비해 미흡한 실정이다. 중소기업 경영자의 가업승계 문제는 단순한 개별기업의 경영문제가 아닌 매우 중요한 사회·경제적 문제이므로 가업승계를 ‘제2의 창업’으로 인식하고 중소기업의 영속성과 지속적인 성장, 일자리 창출과 국가경제의 발전을 위한 가업승계 조세지원제도를 원활화하기 위한 방안에 적극적인 관심과 지원이 필요한 때이다. 본 연구에서는 가업승계 조세지원제도를 원활화하기 위한 방안으로, 가업승계에 대한 상속세 및 증여세의 경감, 가업승계 요건의 완화, 자본이득과세제도의 도입, 비상장주식 평가방법의 개선 등의 개선방안을 제시하였다. 따라서 세제개편과 더불어 가업승계 관련 금융자금의 지원 및 경영, 세무, 법률 등의 컨설팅 지원, 경영후계자를 위한 경영승계교육훈련 프로그램 마련과 가업승계지원에 대한 사회적 공감대 형성 등 가업승계를 활성화하기 위한 제도적 환경을 조성하여야 할 것이다. The family business succession has become a significant concern for the small and medium enterprisers as the founding generation contributing to the economic growth in Korea is faced with a shift in generations. So the Korean government has continued to expand the taxation support to invigorate family business succession of small and medium enterprises that has played the central role of the economic growth but this effort is insufficient compared to the more-developed countries. The problems of the small and medium family enterprises are socially and economically important simply not the management tasks of individual enterprises. So the family business succession has to be considered as “the Second founding” and it is advisable to take an active interest and support in invigorating the tax support system of the family business succession in order to seek the continuous growth and permanence of small and medium enterprises, create jobs and develop the country’s economy. This study aims to suggest the effective ways to facilitate the supportive system of family business succession. Major suggestive points for improvement are as below;First, the inheritance and gift tax imposed on family business succession needs to be reduced. Second, the issues of the system effectiveness come to the surface as it is not easy to meet the requirement to succeed to family business. Third, the introduction of the capital gain taxation as a succession acquisition value is needed to harmonize the solution of tax problem hindering the family business succession with the equality of tax burden. Fourth, the institutional strategy has to be provided so that a variety factors considered as the stock value assessment in terms of improving that of unlisted stock can be reflected in valuation of unlisted stock. And the various institutional environments as well as the tax reform has to be promoted. These environments include support for the financing funds related family business succession, consulting support, tax and law, training programs for succeeding the management right and asocial bond of supporting family business succession.

지방자치단체 국악공연서비스의 효율성 분석

정미화(鄭美和)(Jung, Mi-Hwa),김렬(金洌)(Kim, Yul) 한국지방정부학회 2011 지방정부연구 Vol.15 No.2

Korean local governments have made a variety of efforts to improve the efficiency and performance of Public Traditional Music Orchestras by restructuring their operational and managerial systems. Since music performance shows intangible properties and is affected by exogenous environmental variables such as population and area of local governments, this paper employs a “quality-incorporating” and “environment-adjusting” technique of data envelopment analysis (DEA) to measure the performance efficiency of 25 local traditional music orchestras. While CCR and BCC models are applied, the paper shows a distinction in a relative efficiency between the orchestras being operated by metropolitan¬provincial governments and those by city-county governments. The results indicate to what extent the performance of each orchestra depends on each of their input resources and output performance. In addition, they suggest that alternative forms of their resource allocations appear to induce a higher level of local public music orchestras’ performance efficiency. 최근 지방자치단체 국악예술단의 비효율적 운영에 따른 문제점이 계속 부각되면서 비영리법인 혹은 책임운영기관으로 법적 지위의 전환이 주장되고 있다. 이에 본 연구는 공립 국악예술단에 제공하는 공연서비스의 공급구조를 파악하여 그 운영의 효율성을 실증적으로 분석한다. 국악공연서비스의 무형문화재적 특성을 반영하는 질적 산출물을 포함하고, 지역 공공재적 성격에 따른 외부 환경요소를 반영하여, 산출지향적 CCR모형과 BCC모형에 기초한 자료포락분석(DEA)을 행하였다. 전체 25개 국악예술단에 대한 분석 결과는 다소 차이가 있으나, 대부분이 순수기술효율성의 측면에서 비효율적으로 운영되고 있는 것으로 나타났다. 최적 규모이상의 투입요소에 의해 비효율적으로 운영되는 20개 단체들은 각각 해당 준거집단의 투입ㆍ산출요소를 벤치마킹하여 도출한 최적화 값에 따라 적절한 수준의 규모 축소를 필요로 하며, 규모 수익체증의 형태를 띠는 국악예술단의 경우 인력과 예산의 투입을 증대시키는 규모의 확대를 통한 효율성 향상이 요청되고 있다.

노인의 자원봉사활동 참여와 건강관련 삶의 질과의 관련성

정미화(Mi Hwa Jung),박종(Jong Park),류소연(So Yeon Ryu) 한국농촌의학 지역보건학회 2018 농촌의학·지역보건 Vol.43 No.1

노인의 자원봉사활동의 참여와 건강관련 삶의 질의 관계를 규명하기 위하여 65세 이상 남녀노인 318명을 대상으로 2012년 5월 1일부터 6월 30일까지 질문지를 이용하여 자료를 수집하였고, 다중선형회귀분석을 실시하였다. 노인 중 자원봉사활동에 참여하고 있는 경우는 48.1%였으며, 자원봉사활동에 참여하고 있는 노인이 참여하지 않은 노인에 비해 건강관련 삶의 질이 통계적으로 유의하게 높았다. 본 연구결과, 자원봉사활동 참여가 노인의 건강관련 삶의 질에 긍정적 영향을 줄 수 있음을 확인할 수 있었고, 향후 노인의 자원봉사활동 참여를 확대시킬 수 있는 방안과 이에 대한 효과검증을 위한 연구수행이 필요할 것으로 생각된다. Objectives: This study was performed to identify the relations between the old"s participation in voluntary service activities and health-related quality of life. Methods: The subjects of the study were 318 elderly people aged over 65 years. They were interviewed with the use of a questionnaire from May 1 to June 30, 2012 to collect data. To verify the data collected, this study carried out a linear regression analysis. Results: The health-related quality of life of the elderly who were participating in voluntary service activities was statistically significantly higher than that of those who were not. Conclusions: This study has meaning in that it discovered that the elderly people`s participation in voluntary service activities had a positive effect on their health-related quality of life.

경상대학교 교양영어 교과로서 <생활영어> 평가 현황과 개선 방안

정미화(Jung Mi-hwa) 영미어문학회 2004 영미어문학연구 Vol.20 No.2

This study attempts to analyze testing practise of the general English course <Living English> taught by native English teachers and to suggest a testing proposal that can give informative and meaningful feedback to learners. Testing which has validity, reliability, practicality, and beneficial backwash helps students and teachers improve students' communicative abilities, provides them feedback and valid level criteria, motivates them, addresses the problem of teachers and students, and gives general guideline to construct overall curriculum. <Living English>, general English course of Gyeongsang National University, taught by native English teachers doesn't have concrete course objectives and testing criteria. Therefore, <Living English> testing has low validity and reliability, and canoot provide students with useful feedback. To improve the testing situation, perform students' needs analysis and set the curriculum objectives according to the result, and then make the most appropriate test based on the concrete course objectives and provide scoring criteria to increase validity and reliability.

The Expressions of Xanthine oxidase and Malondialdehyde in Chronic Periodontitis with Hypertension

Mi-Hwa Jung(정미화),Jae-Mok Lee(이재목) 대한치과재료학회 2014 대한치과재료학회지 Vol.41 No.2

실험연구 : 전자회로기판 히터를 이용한 고열효율 휴대용 수액 혈액 가온기의 유속에 따른 가온능력 및 안정성 평가

정성원 ( Sung Won Jung ),한태형 ( Tae Hyung Han ),이진영 ( Jin Young Lee ),곽인숙 ( In Suk Kwak ),정미화 ( Mi Hwa Jung ),원임수 ( Rim Soo Won ),최영룡 ( Young Ryong Choi ) 대한마취과학회 2006 Korean Journal of Anesthesiology Vol.51 No.5

Background: Currently available warming devices are often heavy and cumbersome, requiring development of more portable, user friendly, high efficiency fluid and blood warmer. The intravenous fluid heating capabilities of a new, heat-plate print circuit board (PCB) based warmer at various low flow rates were tested. Methods: Model Joyother BM-1® was investigated for normal saline (0.9% NaCl) and colloid at various infusion rates (60-6000 ml/hr). Final temperatures were measured by electronic thermometer after passing through the warmer. Effective warming was defined as a fluid temperature ≥ 32℃. Ambient temperature was maintained at 22-25℃. Degree of heating capability and temperature decrease were compared and correlated between different flow rates. Results: The device warmed the room temperature crystalloid and colloid efficiently. Its warming capability was continuously improved as the flow rates increased in all tested flow rates, reaching maximum 41℃. After the warming, the temperature decrease showed high negative correlation with the flow rates. The extent of cooling was less in colloid. No overheating was noted at sudden brake. Conclusions: Joyother BM-1® heated crystalloid and colloid sufficiently and safely enough for clinical application (exit temperature ≥ 35℃) at various flow rates. The warming capacity and the length of the intravenous tube infusion system determined the efficiency of the warmer. Further study is warranted for the efficiency of warming for the blood and its element changes. (Korean J Anesthesiol 2006; 51: 598~605)