• 경영과정보연구
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• 제35권3호
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• pp.81-93
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• 2016

영국 FSMA 체계에서는 일반적 금지조항이 있음에도 불구하고, 변호사, 회계사 및 보험계리사 등 전문직 종사자들의 금융서비스 제공에 대한 면책조항을 제공하여 전문직종사자들이 적용면제규제대상업무를 수행할 수 있도록 한다. 특히 영국 재무부가 지정하는 전문직협회를 DPBs라고 칭하고 있으며, DPBs(designated professional bodies)는 반드시 규칙(rule)을 보유하여 해당 회원들의 적용면제규제대상업무를 감독하고 규제하는 역할을 수행한다. 또한 FSA는 DPBs의 역할에 대한 정보를 보지(保持)하고 있어야 하며, 다른 부류의 업자 또는 다른 종류의 규제대상업무와 형평성을 고려해서 전문직종사자의 면책조항에 대한 지침을 마련해야 할 의무도 있다. 한편, "자본시장법"에서는 국내 전문직종사자의 금융서비스 제공을 본연의 업무나 부수적 업무에 상관없이 투자자문업에서 명시적으로 적용을 제외시키고 있다. 영국 FSMA 체계에서는 전문직종사자의 금융서비스 제공이 본연의 업무로서 수행되려면 반드시 인가업자와 같이 인가를 받아야 하며, 부수적으로 행하더라도 일반적 금지에서의 적용면제 조항을 준수하도록 하고 있다. 따라서 투자자보호를 위해 입법론적으로 국내 전문직종사자의 금융서비스 제공에 관한 법적 제도를 마련할 필요성이 있다.

• 융합정보논문지
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• 제10권11호
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• pp.324-331
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• 2020

본 연구는 의료기관 회계정보 공시시스템에 등록된 29개 지방의료원의 재무정보를 이용하여 지방의료원들이 경영활동 운영자금 조달방법별 조달비율과 이들이 당기순이익에 어떠한 영향을 미치는지를 분석하였다. 연구결과, 지방의료원들의 경영활동 운영자금 조달비율은 의료수익 83.50%, 의료부대수익9.53%, 기부금수익 4.54%, 기타 의료외 수익 4.42%, 감가상각비 1.21%, 고유목적사업준비금 전입액 0.73%이었다. 지방의료원들의 경영활동 운영자금 조달방법들이 당기순이익에 미치는 영향을 살펴본 결과 의료수익, 의료부대수익, 기부금수익, 기타 의료외수익에 의한 운영자금 조달비율이 당기순이익에 긍정적인 영향을 미쳤으며, 고유목적사업준비금 전입액에 의한 조달비율이 당기순이익에 부정적인 영향을 미치는 것으로 확인되었다. 따라서 지방의료원들이 바람직한 경영활동을 위해서는 비용관리에 있어서 자체발생수익, 내부에 유보할 수 있는 자금 등을 고려할 필요성이 제기된다.

• 디지털융복합연구
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• 제15권12호
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• pp.169-185
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• 2017

인터넷과 모바일 사용이 일상화되고 활용 범위가 넓어지면서 어디서나 온라인에 접속해 일을 처리하고 결정을 내리는 속도가 매우 빨라지고 있다. 기존 행동실험경제학 연구 분야에서 종속변인은 주로 점수나 상금 같은 수행 결과였으나, IT 발전과 함께 변화하는 시대적 흐름을 고려할 때, 의사결정의 '시간'도 온라인에서 중요한 결과변인으로 다룰 필요가 있다. 이 연구는 온라인의 전파성과 익명성에 주목해 돌발적 정서와 사회적 거리라는 심리적 변인이 온라인 지네 게임 속 의사결정 시간에 미치는 영향에 대해 알아보았다. 실험 결과, 게임수행시간은 분노조건에서 짧고, 행복조건에서 긴 경향이 있었다. 또 타인보다 지인과 게임을 할 때 게임수행시간이 더 길었다. 집중에 어려움을 느끼는 사람일수록 게임시간이 짧아졌고, 복잡한 문제를 싫어하는 사람일수록 자기 결정의 이유를 설명하는 데 시간을 짧게 쓰는 것으로 나타났다. 이 연구는 기존 연구에서 주목받지 못했던 의사결정시간을 결과 변인으로 다뤘다는 점에서, 그리고 온라인 의사결정 맥락에서 심리적 변인의 효과를 탐색했다는 점에서 의의가 있다. 후속 연구로 다른 온라인 의사결정 상황이나 심리적 변수들을 고려한 확장연구들이 가능할 것으로 기대된다.

• 한국인터넷방송통신학회논문지
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• 제13권3호
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• pp.165-170
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• 2013

공간상에서 원하는 목표물의 도래 방향 추정은 수신 안테나에 입사하는 신호의 입사 방향을 찾는 것이다. 본 논문에서는 최대 우도 추정 방법을 이용하여 원하는 목표물의 도래 방향을 추정하였다. 도래 방향 추정방법은 최대 우도 방법에서 수신 신호 한계점 이상의 신호에 특이 값 분해를 적용하여 최대 우도 추정의 첨예도를 계산하여 원하는 목표물을 추정하였다. 모의실험을 통하여 본 연구에서 제안된 방법의 성능을 기존 방법과 비교분석하였다. 목표물 도래방향 추정에서 본 연구에서 제안한 방법이 고유치 전개를 하지 않기 때문에 처리시간 단축에서 효과적이고 원하는 목표물의 방향을 정확히 추정하였다. 본 연구에서 제안한 방법이 목표물 추정에서 기존 방법보다 우수함을 나타내었다.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.1215-1224
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• 2020

Micro, Small and Medium Enterprises in Denpasar City still face low mastery of technology and financial management, one of which is the application of technology-based accounting information systems (e-commerce) for small and medium enterprises. The research objective was to determine the relationship between environmental uncertainty, trust and ease of information technology moderating behavior in accounting information systems. Research with a quantitative approach, the method used is multiple linear regression with moderated regression analysis. The study population was 816 small and medium enterprises. The sampling method technique was the incidental sampling approach and the Slovin formula so that a sampling of 100 small and medium enterprises that had used e-commerce was determined in the city of Denpasar. The results of research that have been conducted determine the relationship between user behavior in accounting information systems that affect individual performance, the relationship between environmental uncertainty affects accounting information systems mediated by individual performance, while the ease of information technology and its ability to be mediated by individual performance has an effect on the behavior of using accounting information systems. The application of accounting information systems in small and medium enterprises is expected to improve individual performance so as to increase income.

• Archives of Plastic Surgery
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• 제46권6호
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• pp.599-602
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• 2019

We report a case of autologous breast reconstruction in which a thoracodorsal vessel was used as a recipient vessel after a hypoplastic internal mammary vessel was found on preoperative computed tomography (CT) angiography. A 46-year-old woman with no underlying disease was scheduled to undergo skin-sparing mastectomy and breast reconstruction using a deep inferior epigastric artery perforator flap. Preoperative CT angiography showed segmental occlusion of the right subclavian artery with severe atherosclerosis and calcification near the origin of the internal mammary artery, with distal flow maintained by collateral branches. The thoracodorsal artery was selected to be the recipient vessel because CT showed that it was of adequate size and was not affected by atherosclerosis. The patient experienced no postoperative complications, and the flap survived with no vascular complications. The breasts were symmetrical at a 6-month follow-up. This case highlights that preoperative vascular imaging modalities may help surgeons avoid using diseased vessels as recipient vessels in free flap breast reconstructions.

• 보건의료산업학회지
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• 제9권1호
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• pp.169-178
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• 2015

This study implemented a health support network project to improve the quality of life of women with musculoskeletal disorders. These activities were intended to analyze the effects of the impact on the quality of life of women with musculoskeletal diseases, continuing to base their future needs for materials and practice so as to provide a method for this purpose. On August 19, 2013 through December, a survey of 320 people living in Seoul included 31 women with symptoms of musculoskeletal disorders. Another, 16 weeks led to a total of 127 people with housewives screened as a subjects for social support networks projects. After the research, the health support network project was implemented, and most musculoskeletal pain was reduced, depression levels were reduced, and a quality improvement was noted in health-related life activities. In particular, mental- health-related quality of life was found to increased. As incidental factors that may cause musculoskeletal disorders, marital status, living with family, low income, and a high depression index were related to low health-related quality of life. Future studies can support continued health at the local business community level rather than with smaller samples. This work can also be supported by follow-up studies to evaluate the effectiveness of program.

• Imaging Science in Dentistry
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• 제46권4호
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• pp.279-284
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• 2016

To our knowledge, the imaging features of costochondral grafts (CCGs) on cone-beam computed tomography (CBCT) have not been documented in the literature. We present the case of a CCG in the facial soft tissue to the anterior mandible, with changes mimicking a cartilaginous neoplasm. This is the first report to describe the CBCT imaging features of a long-standing graft in the anterior mandible. Implants or grafts may be incidental findings on radiographic images made for unrelated purposes. Although most are well-defined and radiographically homogeneous, being of relatively inert non-biological material, immune reactions to some grafts may stimulate alterations in the appearance of surrounding tissues. Biological implants may undergo growth and differentiation, causing their appearance to mimic neoplastic lesions. We present the case of a cosmetic autogenous CCG that posed a diagnostic challenge both radiographically and histopathologically.

• 한국동물위생학회지
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• 제21권1호
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• pp.67-77
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• 1998

The bovine fat necrosis is often seen as an incidental lesion in the adipose tissues of the abdominal cavity. Most of affected animals, however, have been detected at the slaughter house or routine necropsy. The purpose of this study was to examine the occurrence and distribution of abdominal fat necrosis in Korean native cattle, and its pathologic features. Postmortem inspection at an Chonju abattoir during a three-month period in 1997 detected at necrosis lesions in 67(6.6%) of the 1,012 animals received for slaughter. The occurrence was mainly in alimentary tracts and perirenal. Both sexes were affected, but the lesion were predominantly occurred in female. Gross lesions were white or yellowish in color and formed hard lumps irregular in shape ranging from small nodules to large solid masses. On the cut surface, lesions were occasionally seen chalky calcified granules and some of the lesions contained oil-like fluid. The surface of irregular shaped masses constricted kidneys and intestinal loops. Microscopically, the masses were encapsulated by thickened fibrous tissue, which infiltrated deeply and divided them into many irregular lobules. Initial lesions presented mild inflammatory cell and fibrous proliferation. It became fibroplasia in progressive lesions and resembled chronic lesion, eventhough no grossly apparent inflammatory reaction. The hard consistency of masses, due to fibroplasia, can compress the intestines, urinary organs, and reproductive organs.

• Journal of Chest Surgery
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• 제24권11호
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• pp.1115-1124
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• 1991

Recently the thoracic injuries have been markedly increasing due to the vast increase of traffic accident, industrial disaster, and incidental accident as well as the frequent use of the murderous weapons including gun or rifle. Because the thoracic injuries could involve the heart, lung, and great vessels, and would influence the lives, prompt diagnosis and adequate treatment are essential. Most of thoracic injuries can be managed with the conservative treatment and simple surgical procedure such as closed thoracostomy, but certain cases require open thoracotomy to preserve lives and to return to their normal environment. The authors have analysed the result of 53 cases of open thoracotomy after thoracic injuries mainly according to the patient`s chart review. The mean age was 33.4 years old and male to female ratio was about 5: l. Injury mechanisms that elicited thoracic trauma indicated for open thoracotomy were penetrating[47%] and non-penetrating[53%] injuries. The Most common type of the thoracic lesion was hemothorax with or without pneumothorax and diaphragm rupture was the second. 58\ulcornero of thoracic injuries were accompanied by abdominal injuries and 47% by bone fractures. 34 patients were operated within 24 hours after injury and their average elapsed time was 13.6 hour. The remained patients were operated after 24 hours and their average elapsed time was 7.8 days. 71 cases of operative procedures containing some overlappings were performed: diaphragm repair[28], bleeding control[12], pulmonary and cardiac repair[4 cases] Postoperative complication rate was 32.1% and operative mortality rate was 9.4%[5/53].