활천가족실 / 간증 / 어느 사모의 변

김미종 기독교대한성결교회 활천사 1982 활천 Vol.398 No.-

Nursing Students’ Experience of Sexual Harassment During Clinical Practicum: A Phenomenological Approach

김미종,김태임,Tilley, Donna Scott,Kapusta, Ann,Allen, Denise,Cho, Ho Soon Michelle 한국여성건강간호학회 2018 여성건강간호학회지 Vol.24 No.4

Purpose: To describe nursing students’ experience of sexual harassment during clinical practicum. Methods: An interpretive phenomenological qualitative approach was used to understand contextual experiences of participants. Individual in-depth interviews were conducted to collect data from thirteen nursing students who experienced sexual harassment during clinical practice in general hospitals at D metropolitan city. All interviews were recorded and transcribed into Korean and English. Transcripts were analyzed using the data analysis method described by Diekelmann, Allen, and Tanner. Results: The following 12 themes emerged from the data: ‘unprepared to respond’ , ‘lack of education’ , ‘unsure about when behavior crosses the line’ , ‘power differential for nursing students’ , ‘balancing self-preservation with obligations to patients’ , ‘shame’ , ‘feeling responsible for not being able to prevent the harassment’ , ‘impact on patient care’ , ‘fear of what might have happened’ , ‘fear of repercussions’ , ‘long term impact’, and ‘peer support’ . Conclusion: Participants in this study described feeling an obligation to care for their patients. However, they seemed to be unable to balance this while feeling vulnerable to sexual harassment with strong negative feelings. Helping students recognize and effectively deal with sexual harassment is a critical element to assure quality learning for participants and maintain quality of care during clinical practice.

기업합병의 회계처리 및 과세에 관한 연구

김미종 대한경영교육학회 2007 경영교육저널 Vol.12 No.-

현행 기업합병회계와 합병과세제도에는 기업합병의 경제적 실질을 파악하는 것을 중요시 하고 부대상황을 고려한 회계처리 조세상 혜택의 부여와 그 남용의 규제문제, 특히 구조조정이 사업목적인지 아니면 조세회피를 위한 목적인지 여부에 대한 판단, 정교한 입법과 탄력적인 적용 등의 문제가 발생한다. 따라서 본 연구는 국내·외의 기업합병과 관련된 세법규정과 ‘기업인수·합병 등에 관한 회계처리준칙’, 등 문헌적 연구를 수행하였다. 그 결과는 다음과 같이 요약된다. 첫째, 상속세 및 증여세법상의 영업권의 평가방법은 합병의 경우에 적합하지 않으므로 시급히 별도의 평가방법을 제시해야 할 것이다. 둘째, 합병평가차익의 과세문제의 경우, 세법에서도 기업회계기준을 수용하여 매수기업 결합의 경우에는 합병법인이 피합병법인의 자산과 부채를 반드시 공정가액으로 승계하도록 강제하여야 할 것이다. 셋째, 현재의 피합병법인의 사업에서 발생한 소득이 있는 경우에만 승계(success)된 이월결손금을 상계하도록 하고 있는 규정을 철폐하고 합병후 법인에서 발생하는 모든 소득과 상계할 수 있도록 그 범위를 확대해야 한다. 넷째, 합병에 따른 이익의 증여에서 증여의제의 요건인 특수관계법인의 범위에 있어서 특수관계자의 범위만 가지고 규제할 것이 아니라 특수관계자와 관계없이 실질적으로 현저한 이익을 받은 자로 해야 과세공평상 합당하다. There are problems in the current merger accounting and merger taxation, such as catching hold of economic substance, accounting procedures considering attending circumstances, and being granted tax benefits. Especially, we must know the substantiality in restructuring company like business purpose or tax avoidance and we need to make elaborate laws and apply the law according to circumstances. For that reason, this research has studied tax regulations with relation to domestic and international merger, and accounting standards for merger and acquisition. The results are summarized as follows. Initially, Evaluation method of goodwill in heritance tax law and donation tax law is not appropriate, so special evaluation method will have to be urgently presented. Second, in case of taxation of merger evaluation marginal profits, merged corporation has been forced to succeed to the asset and the debts from extinguished corporation by fair price in purchase business combination. Third, the current regulation is that Losses Carried Forward succeeded can set off if only income happens from the business of extinguished corporation. Yet it will have to be abolished and have to be stretched to the range enough to set off all kinds of income happened from merged corporation. Lastly, in the scope of corporation with a special relationship which is requisite for legal fiction of donation in donation of profit from merger, it is fair to levy a tax on a person who gets a great of profit instead of restricting the law within only person with a special relationship.

임상간호사의 다문화태도, 문화적역량과 영향요인

김미종 인문사회 21 2019 인문사회 21 Vol.10 No.1

Today, clinical nurses should make an effort to provide culturally congruent care for the growing multicultural population. This study was conducted to identify the multicultural attitudes and cultural competence and to investigate the influencing factors among clinical nurses. The data collection was from July to December 2018. Under ethical considerations, a survey was conducted using self-report questionnaires. Data for 92 nurses were analyzed by SPSS 21.0. Multicultural attitudes scored 4.38(±.54) of 6 points and the cultural competence was 4.84(±26.13) of 7 points. An explanatory model was calculated using multiple regression analysis. Multicultural attitudes, multicultural education experience, experience with other cultural patients, and foreign language fluency variables account for 43.6% of the cultural competence of clinical nurses. Multicultural education is recommended either in nursing practice or in nursing education to enhance cultural competence. 오늘날 병원현장에 있는 간호사는 증가하는 다문화 인구의 간호요구와 건강문제를 해결하기 위하여 노력해야 한다. 본 연구는 병원에 근무하는 임상 간호사의 다문화 태도와 문화적 역량 수준을 파악하고, 관련된 영향요인을 확인하기 위하여 시도되었다. 자료수집은 2018년 7-12월까지였으며 윤리적인 고려 하에 간호사를 대상으로 자가보고식 설문조사를 실시하였다. 92명의 응답을 SPSS 21.0 프로그램으로 분석한 결과, 간호사의 다문화 태도는 6점 만점에 4.38(±.54)점으로 나타났고, 문화적 역량은 7점 만점 중 4.84(±26.13)이었다. 다중회귀분석으로 설명모형을 산출한 결과, 다문화 태도, 다문화 교육경험, 다른 문화권 환자를 간호해 본 경험, 외국어 유창함 변수가 임상간호사의 문화적 간호역량을 43.6%로 설명하는 것으로 나타났다(F=18.56, p<.001). 문화적 역량 증진을 위하여 다문화 교육이 간호학 교육 또는 훈련과정 중에서 적용될 수 있도록 하는 것이 필요하다.

나눔의 현장 - 절망을 희망으로 바꾸는 자원봉사의 힘

김미종 대한결핵협회 2008 보건세계 Vol.55 No.2

간호사의 임상경력과 조직 내 의사소통이 팀워크 역량에 미치는 영향

김미종,김경자 한국디지털정책학회 2016 디지털융복합연구 Vol.14 No.2

기혼여성의 피임행위에 관한 설명모형

김미종 여성건강간호학회 2001 여성건강간호학회지 Vol.7 No.2

The purpose of this study was to develop and test the structural model of a contraceptive behavior in Married Korean women. A hypothesis model was constructed on the basis of the health belief model, the theory of planned behavior and extensive literature review of contraception. The model was built by seven constructs. Four exogenous variables included in the model were consisted of the contraceptive knowledges, the perceived threats, the sexual autonomy and the communication within a couple. Four endogenous variables were consisted of the attitudes toward contraception, the perceived control, the ability to plan an intercourse and the contraceptive behaviors. Empirical data for testing the hypothetical model were collected by the self report questionnaires from 243 Korean married women. The questionnaires used in this study were developed by this researcher and their Cronbach's alpha scores were ranged from .60 to .88. The collected data were analyzed by SPSS program (ver. 8.0) for descriptive statistical analysis and LISREL program (ver. 8.12a) for covariance structural analysis. On the basis of this result, it could be suggested that contraceptive behaviors be greatly affected by the perceived threats, the communications within couple, the attitudes toward contraception and the perceived control. Finally this model would be useful for the practice, theory and research of nursing.

한국 성인의 의료이용과 환자경험 -제 6기 3차(2015)년도 국민건강영양조사를 중심으로-

김미종,박순주 대한의료커뮤니케이션학회 2017 의료커뮤니케이션 Vol.12 No.2

Purpose: This study was carried out to investigate the healthcare utilization and patient experience of Korean adults. Methods: This is secondary research utilizing the data from the 6th Korea National Health and Nutrition Examination Survey(KNHANES VI-3). Final samples consisted with 4,540 adults who aged over 19 years visiting a clinic within a year. Healthcare utilization was measured by asking if they had ever been to hospital clinic when they were sick. Patients experience was measured with four questions about their experience during medical services. Data were analyzed by SPSS 20.1. Results: The participants who haven’t used healthcare service were 13.2%. Healthcare utilization was significantly related with demographic factors. Female (p<.001), the people aged between 19 and 34 (p=.031), rural residents (p=.017), other marital status (p<.001), single person household ( p=.001), low educational (p<.001) and low economic (p<.001) groups were showed the vulnerability in healthcare utilization. The score for patient experience during medical services was 3.37±0.69 out of 4 points. Patient experience was significantly different by sex(p<.001), age(p<.001), living area(p=.002), marital status(p<.001), education (p<.001), income(p<.001), occupation(p<.001) of demographic factors and utilization of healthcare(p<.001) and cancer detection check up(p<.001). Conclusion: Healthcare providers should pay attention the vulnerable groups for medical service utilization which identified in this study.

시뮬레이션을 이용한 발전소 제어시스템 안정화를 위한 튜닝 방법론 연구

김미종 제어로봇시스템학회 2017 제어로봇시스템학회 국내학술대회 논문집 Vol.2017 No.5

〈보완대체 1〉 아로마 흡입법이 첫 정맥주사 실습을 하는 간호학생의 불안에 미치는 효과

김미종 한국간호과학회 2006 한국간호과학회 학술대회 Vol.2006 No.11