• 한국식품영양과학회지
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• 제39권4호
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• pp.526-534
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• 2010

어린이 먹거리 안전관리를 위한 목적으로 경기지역 6개 도시 12개소의 어린이집을 대상으로 여름철과 겨울철에 각각 5일간 현지 출장하였으며, 실측량 기록법으로 단체급식에 제공되는 식품의 섭취량을 조사하였고 총 601건의 시료를 수거하여 식품 중 나트륨 섭취량을 조사 연구하였다. 조사결과 어린이집의 한 끼니 당 평균 나트륨 섭취량은 582.2 mg으로 세계보건기구와 세계농업기구(WHO/FAO)의 성인 섭취 권장량의 2,000 mg/1일의 29.1%를 차지하고 있었으며, 본 연구의 조사대상이 어린이임을 고려하면 매우 높은 양이다. 어린이집의 나트륨 섭취에 가장 영향을 미치는 식품군은 국 및 탕류로 어린이집 나트륨 섭취량의 35.7%를 차지하는 것으로 나타났다. 따라서 국에서 나트륨 섭취를 줄이는 방법이 어린이집에서 효율적인 나트륨 섭취 저감화가 될 것으로 사료된다. 여름철과 겨울철의 나트륨 섭취량은 각각 572.3 mg, 592.3 mg으로 나타나 겨울철의 나트륨 섭취량이 높은 것으로 나타났으나 유의적 차이는 없었으며, 지역 특성에 따른 나트륨 섭취량은 공단지역이 가장 높은 696.4 mg으로 나타났고, 가장 섭취량이 적은 지역은 아파트단지로서 514.3 mg이었다. 영양사의 배치에 따른 나트륨 섭취량은 영양사가 배치되지 않은 어린이집이 545.1 mg으로 영양사가 배치된 어린이집 619.4 mg보다 유의적으로 낮게 나타났으며 나트륨 섭취량(mg)/한 끼 섭취량(g) 비를 조사한 결과 유의적 차이는 식품의 나트륨 함량과 식품의 섭취량에 기인한 것으로 나타났다. 본 연구 조사결과 어린이집에서 나트륨 섭취량 저감화를 위해서는 어린이집 단체급식의 종사자에 대한 나트륨 교육 및 실질적인 나트륨 측정방법 교육 등을 제공하는 것이 필요하다고 사료된다. 본 연구 조사는 어린이 먹거리 안전관리 중 나트륨 저감화 정책의 중요한 기초자료로 활용될 수 있으며 향후 나트륨 저감화 사업을 위해서는 어린이집 단체급식 종사자에 대한 실질적인 교육이 필요할 것이라 사료된다.

• 한국산업보건학회지
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• 제15권1호
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• pp.71-81
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• 2005

The purposes of this study was to collect, analyze, and describe the MF exposure levels from subways in Korea and to measure and evaluate the MF levels generated from electric appliances used at general homes. The target subway lines were Seoul Metropolitan Line 1 to Line 8, Bundang Line, Incheon Line, Daegu Line, Gwangju Line, and Busan Line 1 and Line 2. We measured at each station in those subway lines and, all the train types (pantograph-equipped, motor-equipped, and common), and platform types(facing and isolating) were investigated by the distance(80, 200, 400 cm) from the train on 19 targeted subway lines using 3 magnetic field measuring devices (EMDEXII, Enertech Co.) during the survey from January till October, 2004. On the other hand, the levels of the 60Hz magnetic fields generated from 14 items of home electric appliances such as electric blankets, hair dryers, electric razors, etc. were measured at 10 general homes using 5 EMDEXII meters with a sampling interval of 1.5 second by the distance(surface, 30, 50, 100, 300cm ) from the target electric appliances. The survey results in the whole subway lines examined in this study were as follows; Seoul Metropolitan Line 4 using AC(alternating current) power source showed the highest mean value of $2.85{\mu}T$, followed by Seoul Metropolitan Line 1 running between Seoul and Incheon using AC($2.78{\mu}T$), Seoul Metropolitan Line 1 between Seoul and Uijongbu using AC($2.73{\mu}T$), Bundang Line using AC($1.79{\mu}T$), Seoul Metropolitan Line 1 connected from Yongsan using AC($1.67{\mu}T$), Seoul Metropolitan Line 1 between Seoul and Suwon using AC($0.79{\mu}T$), and so on. In general, the intensity of the magnetic field in the subway systems in Korea was significantly higher when using AC($2.14{\pm}0.91{\mu}T$) than when using DC($0.29{\pm}0.44{\mu}T$) power source. Among the home electric appliances examined, microwave ovens showed the highest mean value of $7.69{\mu}T$, followed by hair dryers($6.47{\mu}T$), vacuum cleaners($5.27{\mu}T$), televisions ($2.26{\mu}T$), electric blankets($1.38{\mu}T$), personal computers ($0.81{\mu}T$), and so on. Two items of electric appliances showed the excess value of $0.2{\mu}T$ at the distance of 30cm in the MF exposure level; electric razors $1.58{\pm}2.13{\mu}T$ and vacuum cleaners $0.48{\pm}0.44{\mu}T$. As a whole, this study showed a tendency that the shift of the MF levels according to the increase of distance from the electric appliances was lower than those of the results surveyed in UK and USA. As a result, this study is expected to suggest meaningful data for the future study in exposure assessment of magnetic fields and for the establishment of guidelines for subways and electric appliances in Korea. More detailed and large scaled exposure assessment studies should be performed continuously to get the various and useful information on health risk assessment of MFs in Korea.

• Clinical and Experimental Pediatrics
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• 제53권2호
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• pp.167-172
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• 2010

목 적 : ELBWI의 생존률의 괄목할 만한 향상과 더불어 괴사성 장염으로 수술 받는 건수가 증가하고 있다. ELBWI 사망의 중요한 원인인 괴사성 장염으로 수술한 1,000 g 미만 환아의 예후인자에 대해 확인해 보고자 하였다. 방 법 : 2001년부터 2008년까지 삼성서울병원 신생아 집중치료실에서 괴사성 장염으로 수술 받은 1,000 g 미만 환아 35명을 대상으로 개복술 후 생존군(n=28명)과 사망군(n=7명)의 임상적 특성 및 수술관련 인자들을 후향적으로 조사하였다. 결 과 : ELBWI 출생 환아 408명 중 35명(생존군 28명, 사망군 7명)이 괴사성 장염으로 개복술을 받았고 20%의 환아가 사망하였다. 수술 전 SNAP-II 점수($8{\pm}10$점 vs. $20{\pm}17$점; P = 0.022), 흡입산소농도($0.3{\pm}0.1$ vs. $0.7{\pm}0.4L/min$ ; P <0.001)는 생존군에서 사망군에 비해 유의하게 낮았고, 염기과잉은($-3{\pm}7$ vs. $-11{\pm}8$; P =0.004) 사망군에서 유의하게 낮았다. 수술 전과 후의 맥박수, 호흡수, 평균혈압 등 활력지수와 혈액가스 검사상 수소이온농도지수, 이산화탄소 농도, 칼륨은 두 군간 유의한 차이가 없었다. 수술 중 수액 투여량($14{\pm}4$ vs. $11{\pm}4mL/kg/hr$; P =0.045)이 생존군에서 유의하게 높았으나 수술 후 수액 투여량($184{\pm}36$ vs. $266{\pm}173mL/kg/day$; P =0.022)은 사망군에서 유의하게 높았다. 결 론 : 괴사성 장염으로 수술 받은 ELBWI를 대상으로 생존군과 사망군을 비교해보았을 때 양호한 예후인자로 수술 전 안정된 전신상태, 수술 중 충분한 수액의 투여, 그리고 수술 후 안정된 혈역학적 상태가 관련이 있었다.

• 한국지하수토양환경학회:학술대회논문집
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• 한국지하수토양환경학회 2000년도 추계학술대회
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• pp.44-63
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• 2000

Situated close to Heathrow Airport, and adjacent to the M4 and M25 Motorways, the site at Axis Park is considered a prime location for business in the UK. In consequnce two of the UK's major property development companies, MEPC and Redrew Homes sought the expertise of Intergeo to remediate the contaminated former industrial site prior to its development. Industrial use of the twenty-six hectare site, started in 1936, when Hawker Aircraft commence aircraft manufacture. In 1963 the Firestone Tyre and Rubber Company purchased part of the site. Ford commenced vehicle production at the site in the mid-1970's and production was continued by Iveco Ford from 1986 to the plant's decommissioning in 1997. Geologically the site is underlain by sand and gravel, deposited in prehistory by the River Thames, with London Clay at around 6m depth. The level of groundwater fluctuates seasonally at around 2.5m depth, moving slowly southwest towards local streams and watercourses. A phased investigation of the site was undertaken, which culminated in the extensive site investigation undertaken by Intergeo in 1998. In total 50 boreholes, 90 probeholes and 60 trial pits were used to investigate the site and around 4000 solid and 1300 liquid samples were tested in the laboratory for chemical substances. The investigations identified total petroleum hydrocarbons in the soil up to 25, 000mg/kg. Diesel oil, with some lubricating oil were the main components. Volatile organic compounds were identified in the groundwater in excess of 10mg/l. Specific substances included trichloromethane, trichloromethane and tetrachloroethene. Both the oil and volatile compounds were widely spread across the site, The specific substances identified could be traced back to industrial processes used at one or other dates in the sites history Slightly elevated levels of toxic metals and polycyclic aromatic hydrocarbons were also identified locally. Prior to remediation of the site and throughout its progress, extensive liaison with the regulatory authorities and the client's professional representatives was required. In addition to meetings, numerous technical documents detailing methods and health and safety issues were required in order to comply with UK environmental and safety legislation. After initially considering a range of options to undertake remediation, the following three main techniques were selected: ex-situ bioremediation of hydrocarbon contaminated soils, skimming of free floating hydrocarbon product from the water surface at wells and excavations and air stripping of volatile organic compounds from groundwater recovered from wells. The achievements were as follows: 1) 350, 000m3 of soil was excavated and 112, 000m3 of sand and gravel was processed to remove gravel and cobble sized particles; 2) 53, 000m3 of hydrocarbon contaminated soil was bioremediated in windrows ; 3) 7000m3 of groundwater was processed by skimming to remove free floating Product; 4) 196, 000m3 of groundwater was Processed by air stripping to remove volatile organic compounds. Only 1000m3 of soil left the site for disposal in licensed waste facilities Given the costs of disposal in the UK, the selected methods represented a considerable cost saving to the Clients. All other soil was engineered back into the ground to a precise geotechnical specification. The following objective levels were achieved across the site 1) By a Risk Based Corrective Action (RBCA) methodology it was demonstrated that soil with less that 1000mg/kg total petroleum hydrocarbons did not pose a hazard to health or water resources and therefore, could remain insitu; 2) Soils destined for the residential areas of the site were remediated to 250mg/kg total petroleum hydrocarbons; in the industrial areas 500mg/kg was proven acceptable. 3) Hydrocarbons in groundwater were remediated to below the Dutch Intervegtion Level of 0.6mg/1; 4) Volatile organic compounds/BTEX group substances were reduced to below the Dutch Intervention Levels; 5) Polycyclic aromatic hydrocarbons and metals were below Inter-departmental Committee for the Redevelopment of Contaminated Land guideline levels for intended enduse. In order to verify the qualify of the work 1500 chemical test results were submitted for the purpose of validation. Quality assurance checks were undertaken by independent consultants and at an independent laboratory selected by Intergeo. Long term monitoring of water quality was undertaken for a period of one year after remediation work had been completed. Both the regulatory authorities and Clients representatives endorsed the quality of remediation now completed at the site. Subsequent to completion of the remediation work Redrew Homes constructed a prestige housing development. The properties at "Belvedere Place" retailed at premium prices. On the MEPC site the Post Office, amongst others, has located a major sorting office for the London area. Exceptionally high standards of remediation, control and documentation were a requirement for the work undertaken here.aken here.

• Journal of Preventive Medicine and Public Health
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• 제30권4호
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• pp.741-751
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• 1997

Measurement of blood lead (PbB) and blood zinc protoporphyrin (ZPP) are most common biological indices to identify the individual at risk for excess or the health sequences by lead exposure. Because PbB is known most important and reliable index of lead exposure, PbB is often regarded as a gold standard to detect lead exposure. But in Korea PbB is a secondary test item of detailed health check-up with positive finding of screening test in most occasion. Our lead standard requires all lead workers to take annual heath-check twice a year for investigation of their health effect due to lead exposure. Blood ZPP is one of most important index to detect high lead absorption in lead workers as a screening test. Measurement of blood ZPP is known ,well to correlate with PbB in steady state of exposure in most lead workers and is often used as a primary screening test to detect high lead absorption of lead workers with the advantage of simplicity, easiness, portability and low cost. The current cut-off criteria of blood ZPP for further detailed health check-up is $100{\mu}g/d\ell$ which is supposed to match the level of $40{\mu}g/d\ell$ of PbB according to our standard. Authors tried to investigate the validity of current criteria of cut-off level $(100{\mu}g/d\ell)$ of blood ZPP and possible another better cut-off level of it to detect the lead workers whose PbB level over $40{\mu}g/d\ell$. The subjects in our study were 212 male workers in three small scale storage battery industries. Blood ZPP, PbB and hemoglobin (Hb) were selected as the indices of lead exposure. The results were as follows. 1. The mean of blood ZPP, PbB and Hb in lead workers were $79.5{\pm}46.7{\mu}g/d\ell,\;38.7{\pm}15.1{\mu}g/d\ell,\;and\;14.8{\pm}1.2g/d\ell$, respectively. There were significant differences in blood ZPP, PbB and Hb by industry (P<0.01). 2. The percents of lead workers whose blood ZPP were above $100{\mu}g/d\ell$ in the group of work duration below 1, 1-4, 5-9 and above 10 years were 8.6%, 17.2%, 47.6%, and 50.0%, respectively. The percents of lead workers whose PbB were above $40{\mu}g/d\ell$ in those were 31.4%, 40.4%, 71.4%, and 86.4%, respectively. 3. The percents of lead workers whose PbB were below $40{\mu}g/d\ell$, $40-59{\mu}g/d\ell$ and above $60{\mu}g/d\ell$ were 54.7%, 34.9% and 10.4%, respectively. Those of lead workers whose blood ZPP were below $100{\mu}g/d\ell$, $100-149{\mu}g/d\ell$ and above $150{\mu}g/d\ell$ were 79.2%, 13.7% and 7.1%, respectively. 4. Simple linear regression of PbB on blood ZPP was statistically significant (P<0.01) and as PbB was $40{\mu}g/d\ell$, blood ZPP was $82.1{\mu}g/d\ell$. 5. While the highest sensitivity and specificity of blood ZPP test to detect lead workers with PbB eve. $40{\mu}g/d\ell$ were observed in the cut-off level of $50{\mu}g/d\ell$ and $100{\mu}g/d\ell$ of blood ZPP, respectively, the highest validity (sensitivity+specificity) of blood ZPP to detect lead workers with PbB over $40{\mu}g/d\ell$ was observed in the cut-off level of around $70{\mu}g/d\ell$ of blood ZPP. But even with optimal cut-off level of around $70{\mu}g/d\ell$ of blood ZPP, still 25.0% of false negative and 20.7% false positive lead workers were found. As the result of this study, it was suggested that reconsideration of current blood ZPP cut-off of our lead standard from $100{\mu}g/d\ell$ to somewhat lower level such as around $70{\mu}g/d\ell$ and the inclusion of PbB measurement as a primary screening test for lead workers was highly recommended for the effective prevention of lead workers.

• 농약과학회지
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• 제15권4호
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• pp.335-349
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• 2011

서울지역에서 유통되는 1,565개 한약재에 대하여 다종농약다성분 분석법으로 100종의 잔류농약을 분석하였다. 농약의 회수율은 71.0~119.7%이였다. 전체 시료 중 잔류농약 검출률은 5.3%이고, 0.9%가 MRLs를 초과하였다. 잔류농약 검출률이 높은 한약재는 택사, 진피, 구기자, 대추였다. 농약잔류허용기준을 초과한 한약재는 택사(4), 천궁(4), 구절초(1), 진피(1), 지골피(1), 박하(1), 오미자(1), 포공영(1)이였다. 검출빈도가 높은 잔류농약은 cypermethrin, chlorpyrifos, phenthoate, endosulfan, isoprothiolane, chlorothalonil, chlorfenapyr였다. 검출된 농약의 EDI와 ADI를 비교한 %ADI 값으로 위해성 평가를 실시하였다. 천궁에서 검출된 ethoprophos가 26.85로 가장 높은 %ADI를 나타내었다. 그리고 천궁에서 pyraclofos와 endosulfan, 택사에서 endosulfan과 isoprothiolane, 포공영에서 cyprodinil이 1 이상의 %ADI를 나타내었지만 그 이외 한약재는 모두 1이하의 %ADI를 나타내었다.

• Journal of Preventive Medicine and Public Health
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• 제30권3호
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• pp.585-598
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• 1997

Background : Although there are growing concerns about the adverse health effect of air pollution, not much evidence on health effect of current air pollution level had been accumulated yet in Korea. This study was designed to evaluate the chronic health effect of ai. pollution using Korean Medical Insurance Corporation (KMIC) data and air quality data. Medical insurance data in Korea have some drawback in accuracy, but they do have some strength especially in their national coverage, in having unified ID system and individual information which enables various data linkage and chronic health effect study. Method : This study utilized the data of Korean Environmental Surveillance System Study (Surveillance Study), which consist of asthma, acute bronchitis, chronic obstructive pulmonary diseases (COPD), cardiovascular diseases (congestive heart failure and ischemic heart disease), all cancers, accidents and congenital anomaly, i. e., mainly potential environmental diseases. We reconstructed a nested case-control study wit5h Surveillance Study data and air pollution data in Korea. Among 1,037,210 insured who completed? questionnaire and physical examination in 1992, disease free (for chronic respiratory disease and cancer) persons, between the age of 35-64 with smoking status information were selected to reconstruct cohort of 564,991 persons. The cohort was followed-up to 1995 (1992-5) and the subjects who had the diseases in Surveillance Study were selected. Finally, the patients, with address information and available air pollution data, left to be 'final subjects' Cases were defined to all lung cancer cases (424) and COPD admission cases (89), while control groups are determined to all other patients than two case groups among 'final subjects'. That is, cases are putative chronic environmental diseases, while controls are mainly acute environmental diseases. for exposure, Air quality data in 73 monitoring sites between 1991 - 1993 were analyzed to surrogate air pollution exposure level of located areas (58 areas). Five major air pollutants data, TSP, $O_3,\;SO_2$, CO, NOx was available and the area means were applied to the residents of the local area. 3-year arithmetic mean value, the counts of days violating both long-term and shot-term standards during the period were used as indices of exposure. Multiple logistic regression model was applied. All analyses were performed adjusting for current and past smoking history, age, gender. Results : Plain arithmetic means of pollutants level did not succeed in revealing any relation to the risk of lung cancer or COPD, while the cumulative counts of non-at-tainment days did. All pollutants indices failed to show significant positive findings with COPD excess. Lung cancer risks were significantly and consistently associated with the increase of $O_3$ and CO exceedance counts (to corrected error level -0.017) and less strongly and consistently with $SO_2$ and TSP. $SO_2$ and TSP showed weaker and less consistent relationship. $O_3$ and CO were estimated to increase the risks of lung cancer by 2.04 and 1.46 respectively, the maximal probable risks, derived from comparing more polluted area (95%) with cleaner area (5%). Conclusions : Although not decisive due to potential misclassication of exposure, these results wert drawn by relatively conservative interpretation, and could be used as an evidence of chronic health effect especially for lung cancer. $O_3$ might be a candidate for promoter of lung cancer, while CO should be considered as surrogated measure of motor vehicle emissions. The control selection in this study could have been less appropriate for COPD, and further evaluation with another setting might be necessary.

• 한국산업보건학회지
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• 제11권3호
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• pp.190-197
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• 2001

Noise-induced hearing loss(NIHL) was the highest rate (43.5%~58.5% from 1996 to 1998) of positive findings through specific medical program in Korea. There were much more NIHL at workers of automobile manufacturing factories than other manufacturing factories. The specific aim of the present study was to determine the noise exposure of automobile press lines, according to their job titles, press line types(auto, semiauto), dosimeter parameters setting. There were a total 11 press lines sampled at a automobile manufacturing company. Among those press lines, 10 press lines were autolines with acoustic enclosure, one semiauto press line was no aucostic enclosure Noise exposure data were sampled for an work shift using noise dosimeter, which recorded both time-weighted average(TWA) and 1-min average. The mean OSHA TWA(Korea TWA with threshold 90) was $80.7dB(A){\pm}4.7dB(A)$ for leader, $82.8dB(A{\pm}4.5dB(A)$ for pallette man, $76.7dB(A){\pm}4.3dB(A)$ for press operators, $76.6dB(A){\pm}5.6dB(A)$ for crane operators, $77.1dB(A){\pm}2.8dB(A)$ for forklift drivers, whereas the mean NIOSH TWA was $88.9dB(A){\pm}1.7dB(A)$ for leader, $89.6dB(A){\pm}2.1dB(A)$ for pallette man, $86.7dB(A){\pm}1.8dB(A)$ for press operators, $88.5dB(A){\pm}2.0dB(A)$ for crane operators, $87.7dB(A){\pm}1.0dB(A)$ for forklift drivers. While L10 for NIOSH TWA samples was 84.8 dB(A) ~ 87.3 dB(A), L10 for OSHA TWA samples was 69.5 dB(A) ~ 77.4 dB(A). L10 means that the TWA for 90% of the samples exceeded L10. Among OSHA TWA(Korea TWA with threshold 90) samples for pallette man, 7.7 % exceeded 90 dB(A), the OSHA permissible exposure level, but OSHA TWA samples for the other job titles didn't. Among NIOSH TWA samples, the samples over 85 dB(A), the NIOSH recommended exposure limit, was 100% (leaders), 83.3 %(operators), 97.4%(palletteman), 100%(forklift drivers), 91.7 %(crane operator). The results of One-way random effects analysis of variance models shows that the difference between job titles was significant by OSHA TWA(p<0.05), but not significant by NIOSH TWA(p>0.05). NIOSH TWA samples were significantly higher than OSHA TWA samples(P<0.05). Regression analysis was used to obtain relationships between OSHA TWA samples and NIOSH TWA samples. In this case the coefficient of determination = 0.90, which shows the high degree association between two methods. Regression equation, NIOSH TWA = 0.552 * OSHA TWA + 42.13 dB(A), shows that if OSHA TWA is known, NIOSH TWA can be predicted by the equation. The mean TWA difference between threshold 80 dBA and 90 dBA was significant(p<0.01). While the TWA noise exposures were 7.7% above the Korea(OSHA) PEL, they were more than 83.3% over NIOSH REL. Automobile workers were exposed to noise level that could be potentially damaging to their hearing. It found that there is approximately 25% excess risk of hearing loss even if a worker is protected to the PEL in according to NIOSH study.

• 한국항만경제학회지
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• 제38권2호
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• pp.81-93
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• 2022

2008년 이후 중국의 해운업의 불황과 더불어 조선 수주가 급격히 감소하면서 조선업 역시 침체에 빠졌고 고성장 과잉 생산 능력 문제가 가시화되면서 수주가 급격히 감소한 많은 조선업 영위 기업들이 파산과 폐업을 하게 되었다. 조선산업의 발전을 도모하고 조선산업의 국제경쟁력을 높이기 위해서는 조선산업의 현황과 조선업 영위 기업의 자본구조에 대해 분석하고 이들 기업 자본구조에 영향을 미치는 주요 요인들에 대해 살펴볼 필요가 있다. 이에 따라 본 연구에서는 중국 조선업 상장사를 대상으로 기업의 자본구조 결정요인에 영향을 주는 요인들을 분석해 보고자 하였다. 2006년부터 2019년까지 13년 연속 재무제표를 구득할 수 있는 중국 상장 조선업 영위 기업 30곳이 표본기업으로 선정되었다. 관련 선행연구를 조사하여 종속변수는 해당 연도의 부채수준, 독립변수는 전년도 부채수준, 고정자산비율, 수익성 비율, 감가상각비 비율 및 자산규모 등의 변수로 선정하였다. 중국 조선업 자본구조 결정요인 분석을 위한 실증분석 모형으로는 패널회귀모형을 활용하였다. 확률효과모형과 고정효과모형을 함께 고려하여 패널회귀분석을 수행하였으며 하우즈만 검정 결과, 본 연구 데이터 분석모형에서는 확률효과모형보다 고정효과모형이 보다 적합한 것으로 분석되었다. 실증분석 결과를 요약하면 다음과 같다. 첫째, 기업 전체에 대한 고정효과모형은 전기의 부채비율과 자산규모가 당기의 부채비율에 양의 영향을 미치는 것으로 나타났다. 둘째, 전기의 수익성비율 역시 당기의 부채 수준에 영향을 미치는 것으로 나타났다. 셋째, 부채로 인한 세금절감효과를 대체하는 변수로써 전기 감가상각비율도 당기의 부채비율에 영향을 미치는 것으로 나타났다.