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박지현(Park, Ji-Hyun),권기정(Kwon, Gee-Jung) 한국회계정보학회 2021 재무와회계정보저널 Vol.21 No.1
[연구목적] 직무발명보상금이란 발명진흥법 제15조 등에 의하여 종업원 등이 직무에 관하여 발명한 것에 대하여 정당한 보상을 하도록 하는 것을 말한다. 즉, 직무발명보상금 제도는 종업원 등이 직무발명의 권리를 사용자가 승계할 경우 법률에 의하여 보상을 하도록 법률적으로 제정한 보상제도이다. 그러나 제도의 취지와는 다르게 소득세법이 개정되어 다양한 분야에서 소득세법 재개정을 주장하고 있다. 따라서 본 연구에서는 직무발명제도에 대한 이해를 바탕으로 직무발명보상금의 소득세법상 과세체계의 문제점에 대해 알아보고 이에 대한 개선방안으로 제시하고자 하였다. [연구방법] 직무발명보상금에 대한 제도의 취지와 우리나라의 소득세 개정현황을 살펴보고 주요국의 관련 세법에 대한 문헌연구를 통해 우리나라 직무발명제도의 과세체계의 문제점을 제시하였다. 이러한 문제점을 바탕으로 소득세법상 직무발명 보상금 과세제도에 대한 개선방안을 제시하였다. [연구결과] 직무발명보상금의 법률적 성격과 유사 소득과의 과세형평성 등을 검토하였을 때 직무발명보상금은 기타소득으로 규정하는 것이 타당하다. 그리고 직무발명보상금에 대하여는 비과세 한도를 현행 500만 원에서 국가연구개발의 기술이전에 따른 직무발명보상금 평균인 1,500만 원으로 조정할 필요가 있을 것이다. [연구의 시사점] 직무발명보상금 제도는 국가의 경쟁력을 확보하는 차원에서 매우 중요한 역할을 해왔다. 따라서 연구개발을 통해 경쟁력 있는 지식재산권을 확보하고 이를 활용하여 기업의 생산효율 및 일자리 창출을 증가시키고 국가 및 기업의 경쟁력을 강화하기 위한 선순환 구조를 만들기 위해서는 관련 법률들 간의 모순점을 해결하고 직무발명보상금 제도의 과세체계를 개편할 필요가 있다. [Purpose] The term compensation for occupational inventions refers to the compensation of employees, etc. for their inventions in relation to their duties pursuant to Article 15 of the Invention Promotion Act. In other words, the compensation system for job inventions is a compensation system legally enacted so that employees, etc., make compensation in accordance with the law when the employer succeeds in the rights of job inventions. However, contrary to the purpose of the system, the income tax law has been revised, and various fields are advocating for the revision of the income tax law. Therefore, in this study, based on the understanding of the job invention system, the problem of the taxation system under the income tax law for compensation for job inventions was investigated and suggested as a solution for this. [Methodology] The purpose of the system for compensation for occupational inventions and the current status of revision of income tax in Korea were examined, and the problem of the taxation system of the Korean occupational invention system was presented through literature research on related tax laws in major countries. Based on these problems, a plan to improve the taxation system for compensation for job inventions under the Income Tax Act was suggested. [Findings] When examining the legal nature of the compensation for job inventions and the taxation equity with similar income, it is reasonable to stipulate the compensation for job inventions as other income. In addition, it will be necessary to adjust the tax-free limit of compensation for job inventions from the current 5 million won to KRW 15 million, which is the average of compensation for job inventions from the technology transfer of national R&D. [Implications] The job invention compensation system has played a very important role in securing national competitiveness. Therefore, in order to create a virtuous cycle structure to secure and utilize competitive intellectual property rights through research and development to increase the production efficiency and job creation of companies, and to reinforce the competitiveness of the country and companies, it is necessary to resolve the contradictions between relevant laws and provide compensation for job inventions. There is a need to reorganize the tax system of the system.
박지현(Park, Ji-hyun) 한국사학사학회 2003 韓國史學史學報 Vol.0 No.7
This study is to examine the reception of the history textbook about the alteration of the historiography of the Vichy Regime. After the Liberation, the history textbook did not refer in detail to the Vichy Regime. Simply, it considered the Vichy Regime as the puppet regime under the Occupation of Germany. However, the studies of the Vichy Regime, since the 1970's, showed that it was legitimate and voluntary to collaborate with Germany. The Vichy Regime was given official approval from the Parliament. The Parliament gave full power to Philippe Pétain, President of the Vichy Regime. Thus, the Vichy Regime isn't the history of the German Occupation, but that of France. It isn't an isolated section, but central to the contemporary history of France. At this point, this study shows how Middle School of “History and Geography textbooks” reflect the recent study of the Vichy Regime, according to the period between the 1970's and the 1990's. However, the standard of the analysis about the contents of these textbooks is not about the change of the historiography of the education, not on those of the Vichy Regime, but on those of the French-German recommendations. After the French-German Council in 1988, the content of the Vichy Regime and of the National Socialist Party first appeared in the French-German recommendation. It is remarkable that France and Germany both spoke of the “Black Past”covered in the history textbook revision. The change of the historiography of the Vichy Regime and the National Socialist Party came from the recommendation of the French-German Council. So, it is possible to examine how the clauses of the recommendations of 1988 that the French Council requested for the history textbooks of Germany, is reflected in the “History and Geography textbooks” of the French Middle School. The analysis of the history textbook of France has two directions : the reception of its titles about the Second World War, and those of its content about the Vichy Regime. The title “The Vichy Regime”didn't exist as a big heading in the 1970' textbooks, but exist clearly in the 1990' textbooks. The appearance of the titles, “the Vichy of France”, “France in War”, means that not only De Gaulle's Regime, but the Vichy Regime is included in the contemporary history of France. It is possible to say that this title related to the change of the historiography of the Vichy regime. The content in the 1970's and the 1990's history textbooks partly reflect the clauses of the recommendation of 1988. The common content between in the 1970's and 1990's textbooks mention that the Vichy Regime is legitimate(the first clause of the recommendation of 1988). The content of 1970's textbooks mention that the Vichy Regime of Philippe Pétain was good for protecting France against Germany and that Pierre Laval tried collaboration with Germany(the second and third clauses). On the contrary, these points were not reflected in the content of the 1990's textbooks. The latter mentions that the Vichy Regime of Philippe Pétain collaborated actively with Germany, like Pierre Laval, and that many of the French hardly took part in the Resistance of 1943, not in the beginning of the Vichy Regime. These points shows that the recommendation of 1988 did not get the changes in the recent historiography of the Vichy Regime of the 1990's. Thus it might be possible to, henceforth, revise the recommendations by the French-Germany Council, according to the recent historiography of the Vichy Regime. Finally, the history textbook reflect the historiography of the Vichy Regime since 1970's and the latter bring the revision of the recommendations between the history textbooks of France and Germany. This relation show the importance of the change of the historial conscience that makes a self-reflection of the history of the“Black Past” covered, for examples the Vichy Regime. This conscience would be basic for the process of the Fre
군기지 이전지 활용에 관한 참여설계과정 - 요코하마 후카야 통신소 이전지 아이디어 공모사업 사례 -
박지현,손용훈,츠게 키하루,Park, Ji-Hyun,Son, Yong-Hoon,Tsuge, Kiharu 한국조경학회 2011 韓國造景學會誌 Vol.39 No.3
일본의 요코하마시는 1950년대부터 장기간에 걸쳐 미군기지 반환운동을 실시하였으며, 반환된 이전지를 활용함에 있어서 체계적인 활용계획을 수립하였다. 후카야 통신소는 2004년 반환이 확정된 요코하마 시내의 미군기지 중 하나이다. 후카야 통신소는 원형의 부지형태 및 부지 전체가 국유지라는 활용에 용의한 조건을 갖고 있으며, 이에 요코하마시는 후카야 통신소 이전지 활용에 대해 다양한 시민들의 의견을 수용한 대규모 녹지공간으로 조성하기 위해 아이디어 제안공모사업을 실시하였다. 본 연구에서는 후카야 통신소를 대상으로 참여설계과정을 유도하는 아이디어 공모사업의 추진 배경과 진행과정을 정리하고, 또한 공모전에 참가한 아이디어를 분석하여 이전지 활용에 대한 최근 시민들의 수요를 해석하였다. 요코하마시는 아이디어 공모를 통해서 최근 도시녹지의 기능 및 테마에 대한 시민들의 요구사행에 관해 많은 아이디어를 얻을 수 있었다. 시민들은 후카야 통신소 부지에 녹지 인프라로서 새로운 녹지공간을 창조하는데 많은 관심을 보였다. 또한 아이디어들 중에는 개별녹지의 활용을 넘어 자연과 소통하는 지역의 새로운 라이프스타일을 제안하기도 하였다. 요코하마시는 아이디어 공모사업의 진행과정과 결과를 가능한 많은 시민들이 함께 공유할 수 있도록 '응모-심사-응원-참관-이해'의 다양한 참여 방식을 도모하였다. 후카야 통신소 이전지 활용에 관한 참여설계의 과정은 도시 기반시설로, 다양한 참여설계가 이루어져야 하는 공공사업에 있어서 커뮤니티 설계의 원칙과 프로세스가 구현되어지고 있는 사례라고 볼 수 있다. 따라서 후카야의 사례는 이전지 공원화 계획안이 수립된 우리나라의 의정부시 미군기지, 서울시 용산 미군기지에 시사하는바가 적지 않다고 생각된다. 본 연구내용을 바탕으로 할 때, 향후 우리나라의 미군부대 반환지 활용에 있어 시민을 위한 이전지 활용방안을 위해서는 보다 체계적인 이전지 활용계획의 틀, 투명한 절차 및 정보공개, 다양한 참여설계에 의한 협업 과정 등이 중요하다고 하겠다. Since 1950, the city of Yokohama has been demanding the return of US. military base sites in Yokohama. Yokohama has established a systematic utilization plan for these relocation sites. The Fukaya communication site is one of former US. military bases verified for return in 2004. The Fukaya communication site is distinctively circular in shape and is entirely national land. Yokohama took an idea competition to its citizens to create a new park at the relocation of the Fukaya communication site, involving lots of citizen opinion in its utilization goals. This study determined the process of the idea competition at the Fukaya communication site in encouraging civic participation and analyzing citizen demands for the utilization of the relocation site. Through the idea competition, Yokohama city was able to obtain several ideas on the new park from various angles such as the function and shape of the urban open spaces. Citizens showed great interest in creating a park as green infrastructure on the Fukaya communication site. In addition, beyond utilization as an urban open space, many ideas suggested new lifestyles for the region in connection with the natural environment in the vicinity. Yokohama city tried to share the process and results of the idea competition with as many citizens as it could through a variety of means such as Participation, Judging, Support, Observation and Understanding. The case study on the idea competition at the Fukaya communication site is a good example of community design practice in public projects, and is full of suggestions for military bases in Korea, which has just established the plan of utilizing relocation sites as parks. Based on this case study, it can be concluded that it is important to make a systemic form for utilization planning with a clear process, open information and partnership in a variety of participatory design processes in order to ensure maximum civic utilization of relocation sites.
강섬유 보강 초고성능 콘크리트 슬래브의 뚫림 전단 성능 평가
박지현,홍성걸,Park, Ji-Hyun,Hong, Sung-gul 한국공간구조학회 2015 한국공간구조학회지 Vol.15 No.2
UHPC(Ultra High Performance Concrete) is used widely with its remarkable performance, such as strength, ductility and durability. Since the fibers in the UHPC can control the tensile crack, the punching shear capacity of UHPC is higher than that of the conventional concrete. In this paper, seven slabs with different thickness and fiber volume ratio were tested. The ultimate punching shear strength was increased with the fiber volume ratio up to 1%. The shear capacity of specimens with the fiber content 1% and 1.5% do not have big differences. The thicker slab has higher punching shear strength and lower deformation capacity. The critical sections of punching shear failure were similar regardless of the fiber volume ratio, but it were larger in thicker slab.
인공타액에 노출되었던 금속도재관의 재소성이 색조와 표면기포 형성에 미치는 영향에 관한 연구
박지현,여인성,김성훈,한중석,이재봉,양재호,Park, Ji-Hyun,Yeo, In-Sung,Kim, Sung-Hun,Han, Jung-Suk,Lee, Jai-Bong,Yang, Jae-Ho 대한치과보철학회 2011 대한치과보철학회지 Vol.49 No.2
연구 목적: 본 연구에서는 인공타액에 노출되었던 금속도재 수복물의 재소성이 도재 표면의 색조와 표면기포에 미치는 영향을 알아보고자 한다. 연구 재료 및 방법: 지름 10 mm, 두께 0.5 mm의 metal coping을 디스크 형태로 제작한 후 도재를 축성하여 금속 도재 수복물을 제작한 후, 표면의 색조를 spectroradiometer를 이용하여 측정하고, 표면기포의 수와 크기를 실체현미경으로 측정하였다. 인공타액에 7일간 담근 후 glazing firing 과정에 따라 재소성하였고, 재소성 후의 표면 색조, 표면기포의 수와 크기를 측정하였다. 재소성 전후의 색조 차이는 ${\Delta}E$로 표현하였고, 표면기포의 수는 paired t-test, 표면기포의 크기는 student t-test로 분석하였다 (${\alpha}$=0.05). 결과: 소성 전후 측정한 CIE Lab 값을 이용하여 계산한 결과, ${\Delta}E$=2.14 로 관찰되었다. 각 시편내의 표면기포 개수는 소성 전 $1.33{\pm}1.49$ 개, 소성 후 $3.27{\pm}2.90$ 개로 측정되 었으며, 소성 후 표면기포 개수는 통계적으로 유의하게 증가하였다 (P<.05). 각 시편내의 표면기포 크기는 소성 전 $81.97{\pm}32.03\;{\mu}m$, 소성 후 $142.94{\pm}47.40\;{\mu}m$로 측정되었으며, 소성 후 표면기포 크기는 통계적으로 유의하게 증가하였다 (P<.05). 결론: 소성 전후의 색변화가 인지되기는 하지만, 임상적으로 허용할 수 있는 정도였다. 재소성으로 도재 표면기포의 개수와 크기가 유의하게 증가하는 것으로 나타나서, 도재의 구강 외 수리 시에 발생하는 표면 기포를 줄이기 위한 연구가 필요할 것으로 사료된다. Purpose: The purpose of this study was to evaluate the influence of porcelain re-firing on the formation of surface bubble and on the change in shade of metal-ceramic crown exposed to artificial saliva. Materials and methods: Thirty disk-shaped specimens were made in 10 mm diameter with 0.5 mm metal core thickness and 1 mm ceramic thickness. A spectroradiometer was used to determine the CIE Lab coordinates. The number and size of surface bubble were observed with a stereomicroscope. After the exposure to artificial saliva for 7 days, re-firing was performed at glazing temperature. After re-firing, the CIE Lab were calculated, and the number and size of surface bubble were observed again. The change in shade was expressed with ${\Delta}E$. Statistical analysis was done with paired t-test for the change in the number of surface bubble and student t-test for the change in the size of surface bubble (${\alpha$}=0.05). Results: Shade difference was calculated 2.14 ${\Delta}E$ units. The mean number of surface bubble was $1.33{\pm}1.49$ before re-firing, $3.27{\pm}2.90$ after re-firing. After re-firing, the number of surface bubble was significantly increased (P<.05). The mean size of surface bubble was $81.97{\pm}32.03\;{\mu}m$ before re-firing, $142.94{\pm}47.40\;{\mu}m$ after re-firing. After re-firing, the size of surface bubble was significantly increased (P<.05). Conclusion: Shade change after re-firing was perceptible (${\Delta}E$ < 2.0) and clinically acceptable (${\Delta}E$ < 3.7). The number and size of surface bubble was significantly increased after re-firing. Further investigation to decrease the surface bubble on the extra oral repair of metal-ceramic crown, will be needed in future study.
박지현,장성동,이세엽,Ji Hyun Park,M,D,Sung Dong Chang,M,D,Se Youp Lee,M,D 대한안과학회 2008 대한안과학회지 Vol.49 No.1
`Purpose: There have been no reports of optic nerve injuries caused by gunshot in Korea. We describe such an injury and report the treatment outcomes. Case summary: A patient visited our hospital complaining of visual disturbance after her right zygomatic bone had been shot with an airgun during a suicide attempt in September 2006. A visual acuity test, pupillary light reflex test, fundus examination, skull X-ray, and computed tomography (CT) were performed. At the initial examination, the right eye had no light perception. The pupillary light reflex test revealed an afferent pupillary defect, and the fundus examination showed central retinal artery occlusion. The skull X-ray and computed tomography revealed a fracture of the right medial and lateral orbital walls as well as a partial injury to the medial rectus muscle. In addition, right retrobulbar hemorrhage and metallic foreign bodies were observed in the right orbit. Under general anesthesia, disinsertion of the superior and lateral rectus muscles was performed, and the metallic foreign bodies in the right orbit were removed. The surgical incision was then closed. A Krimsky prism test performed 7 days after surgery revealed an approximately 15 prism diopters of exodeviation of the right eye. Conclusions: We report a case of optic nerve injury caused by a gunshot.`
혈액투석 환자의 가족참여교육이 자가간호수행과 혈액생화학적 지표에 미치는 영향
박지현,최현경,Park, Ji Hyun,Choi, Hyunkyung 한국데이터정보과학회 2016 한국데이터정보과학회지 Vol.27 No.2
본 연구는 혈액투석 환자를 대상으로 가족참여교육이 자가간호수행 및 혈액생화학적 지표에 미치는 영향을 파악하기 위해 실시된 비동등성 대조군 사전, 사후 실험연구이다. 자료수집은 일개 광역시 종합병원 혈액투석 환자 56명을 대상으로 2015년 4월 6일부터 5월 8일까지 진행되었다. 가족이 참여한 실험군에서 혈액투석 환자의 자가간호 정도 (t=3.36, p=.001)와 혈중 칼륨 수치 (t=2.78, p=.007)가 대조군에 비해 통계적으로 유의한 차이를 보였다. 본 연구의 결과는 혈액투석 환자에서 가족참여교육이 자가간호수행과 혈액생화학적 지표에 긍정적인 효과가 있는 것으로 나타난 바, 혈액투석 환자들의 자가간호수행 증진을 위해 가족을 포함한 교육 프로그램을 제공하는 것은 효과적인 간호중재로 사용될 수 있을 것이다. The purpose of this study was to identify the effects of education for hemodialysis patient with a family caregiver on self-care practice and on blood biochemical parameters. A nonequivalent control group pretest and posttest design has been employed for analysis. Among hemodialysis patients in C university hospital located in Daegu, 56 subjects, 28 in experimental and 28 in control group, participated in the study from April to May in 2015. The experimental group whose family caregiver participated in education for hemodialysis patient reported significant differences in self-care practice (t=3.36, p=.001) and serum potassium level (t=2.78, p=.007) from the control group whose family caregiver did not participate. Considering positive effects of family education, we suggest education programs incorporating family caregivers be used as an effective nursing intervention.
우(?)치료에 사용된 직접구(直接灸) 요법의 중의(中醫) 논문 고찰
박지현,손현의,서형식,Park, Ji-Hyun,Son, Hyeon-Eui,Seo, Hyung-Sik 대한한방안이비인후피부과학회 2016 한방안이비인후피부과학회지 Vol.29 No.1
Objective : The aim of this article is to report the chinese published papers on the results using the direct moxibustion to treat warts.Methods : Searching chinese published papers, we classified the results involved in the direct moxibustion treatment about warts. And analysed remedy methods, periods, cure rate, etc.Results : According to chinese published papers, the direct moxibustion itself may be effective in patients with warts. In all paper, the direct moxibustion showed more than 90% cure rate. The recurrence rate was low.Conclusion : We introduce a variety of wart treatments with the direct moxibustion which is made in China and report meaningful results. We hope to this paper contributes to various studies on cauterization of direct moxibustion.
기저세포모반증후군과 연관된 다발성 치성각화낭종의 치험 2례
박지현,윤규호,박관수,정정권,신재명,최문경,Park, Ji-Hyun,Yoon, Kyu-Ho,Park, Kwan-Soo,Cheong, Jeong-Kwon,Shin, Jae-Myung,Choi, Mun-Kyung 대한악안면성형재건외과학회 2008 Maxillofacial Plastic Reconstructive Surgery Vol.30 No.2
Basal cell nevus syndrome, also known as Gorlin-Goltz syndrome, is a hereditary condition transmitted as an autosomal dominant trait that exhibits high penetrance and variable expressivity. It is an ecto-mesodermal polydysplasia with numerous manifestations that affect multiple organs. Odontogenic keratocysts, palmar and plantar pits, and hypertelorism are the most frequently observed anomalies. Currently there are new lines of investigation based on biomolecular studies, which aim at identifying the molecules responsible for these cysts and thus early allowing an early diagnosis of these patients. We report two cases of multiple odontogenic keratocysts associated with basal cell nevus syndrome.
간호대학생의 대인관계불안, 대학생활적응, 자기통제와 스마트폰 중독의 관계
박지현,박진화,Park, Ji-Hyun,Park, Jin-Hwa 한국데이터정보과학회 2017 한국데이터정보과학회지 Vol.28 No.1
본 연구의 목적은 간호대학생의 대인관계불안, 대학생활적응, 자기통제와 스마트폰 중독의 관계를 파악하여 간호대학생의 스마트폰 중독 예방을 위하여 기초자료를 제공하기 위함이다. 연구대상자는 간호학과 2-4학년 학생으로 본 연구의 목적을 이해하고 연구참여를 동의한 173명으로 수집된 자료는 IBM SPSS 19를 이용하여 회귀분석으로 분석하였다. 연구결과 대상자의 대인관계불안과 스마트폰 중독은 양의 상관관계로, 대학생활적응 및 자기통제는 스마트폰 중독과 양의 상관관계로 나타났다. 스마트폰 하루 사용시간과 자기통제는 스마트폰 중독의 36.0%를 설명하였다. 따라서 간호대학생의 스마트폰 중독을 예방하고 치료하기 위해서 스마트폰을 사용하는 시간을 줄이고, 자기통제력을 높일 수 있는 중재방안이 필요하다. The purpose of this study is to identify the relationships among interpersonal relationship anxiety, college adjustment, self-control, and smartphone addiction in nursing students. Collecting data from 173 nursing students, we carried out t-test, ANOVA, Scheffe's test, Pearson correlation coefficient, and multiple regression using IBM SPSS Statistics 19. The significant predictors of smartphone addiction in nursing students have been indentified to be smartphone use time and self-control, accounting for 34.0% of the variability. The results suggest that an effective approach to prevent smartphone addiction for nursing students needs to consider how to decrease smartphone time and also needs to develop ways to enhance self-control and interpersonsal relationship.