국제회계기준의 도입과 회계정보의 가치관련성 변화

이주비(Lee, Ju-Bi),이주연(Lee, Ju-Yeon),이호갑(Lee, Ho-Gap) 한국경영교육학회 2018 한국경영교육학회 학술발표대회논문집 Vol.2018 No.11

[연구목적] 본 연구는 국제회계기준 도입 이전 6년(2005~2010년)과 도입 이후 6년 (2011~2016년)을 분석대상기간으로 하여 우리나라에서 국제회계기준의 도입이 회계정보의 가치관련성에 미치는 영향을 분석하였다 [연구방법] 본 연구는 회계정보의 가치관련성 변화를 분석하기 위해 Ohlson모형을 기반으로 하는 검증모형을 이용하였으며, 표본은 국제회계기준 도입 전후의 두 기간에 각각 동일한 표본을 포함시키는 5,160개의 패널표본으로 구성하였다. [연구결과] 첫째, 우리나라에서 국제회계기준 도입 이후 순자산장부금액과 순이익의 기업가치설명력은 모두 국제회계기준 도입 이전에 비해 높아진 것으로 나타났다. 둘째, 손실기업의 경우 국제회계기준의 도입 이후 순자산장부금액이 갖는 양(+)의 가치관련성은 향상되었지만 순손실이 갖는 음(-)의 가치관련성은 더욱 악화되는 것으로 나타났다. 반면, 이익기업의 경우 국제회계기준 도입 이후 순자산장부금액과 순이익의 가치관련성이 모두 향상되는 것으로 나타났다. 셋째, 국제회계기준 도입 연도(2011년) 이후 5년(2012년∼2016년)의 기간 동안 순자산장부금액과 순이익의 가치관련성 개선효과는 지속적으로 유지되었으며, 상대적으로 순이익에서 보다 일관성 있게 그 개선효과가 유지되는 것으로 나타났다. [연구의 시사점] 본 연구는 우리나라에서 국제회계기준의 도입으로 회계정보의 가치관련성이 향상되었으며, 이는 기업특성에 따라 다르게 나타날 수 있음을 보여주었다. 또한 회계정보의 가치관련성 향상은 일시적이기보다는 지속적으로 유지되고 있음을 실증하였는데 의미가 있다.

신소설 「血의 淚」에 대한 수사학적 접근-이항 대립에 의한 대조법을 중심으로-

이주라 ( Lee Ju-ra ) 한국어문학국제학술포럼 2005 Journal of Korean Culture Vol.7 No.-

In transition to modern ages, the old orders which once ruled Chosun dynasty lost their power, so various discourses for new orders struggled to possess the initiative position. Also the way of writing got rid itself from discipline of medieval grammar that it was once based on, and stared to obtain new compositions of discourses for order of changing world. And also newspapers of this era took a very important role to provide writers with opportunities to try and experiment brand new ways of writing. Newspapers tried to make new compositions of discourses in various artistic and non-artistic types of writing, such as sundry reports, essays, and stories. ‘Shin so-sul’ was made on this background in the era. Because of that, with criteria of modern novels which were established after the time that literature became professional work, ‘shin so-sul can be easily criticized as a premature style that the composition was naive and the writers’ intention was shown too directly. But ‘shin so-sul’ was not a professional writing style, but a new style invented to show the discourse of that era. So the approach to ‘shin so-sul’ should be made with analysis focused on its own compositions of discourses. For that reason, this paper will consider, through rhetorical method, how the era's discourse was composed < The Tears of Blood > by In-jik Lee, known as the first ‘shin so-sul’ was published on {Man-se Bo}. {Man-se Bo} was a bulletin newspaper of ‘Chun-do Kyo’ (a religion developed by Jae-woo Choi), and Lee was a chif editor and played a core role of it. He published many ‘shin so-sul’ like < The Tears of Blood >, < The Sound of Ghost >, and so forth on the bulletin. For him, ‘Shin so-sul’ was a method to teach readers the importance of education and development of knowledge. That’s why we can find out a special feature of transition to modern ages’ style of narrative from Lee’s composition of discourses of enlightenment and education in his works. The most significant rhetoric is antithesis. The antithesis in this work is based on dichotomy and negation. Lee presents a situation which is very familiar to the public reader, and presents a specific situation to make them two terms of a comparison. After that, he makes these two terms confrontational by denying the former and granting the latter. By comparison of general situation and specific situation, Lee emphasizes that the time was very different form the past. And by comparison of the characters, he distinguishes a special person with great ability from ordinary people. Also comparison of old tradition and modern civilization suggests a feature of new society which must be pursued by a self with new identity for new world. The antithesis used for compose the phrase, escalating into a method of narrative composition, emphasizes the discourse of enlightenment. Lee’s < The Tears of Blood > clearly presents the new world order must be chased by the society of the era and new possibility to alternate old things with new things, by comparing them. This antithesis shows that the era's rhetorical feature pursues the langage's transparency and also it plays a effective role to transmit the discourse of enlightenment.

노인의 폐렴구균 예방접종 실태 및 관련 요인

이주리(Lee, Ju-Lee),이은경(Lee, Eun Kyung) 노인간호학회 2018 노인간호학회지 Vol.20 No.1

Purpose: The purpose of this study was to confirm the current status of pneumococcal vaccination in adults over 65 years old and to identify factors related to pneumococcal vaccination. Methods: The research design was a descriptive survey design using convenience sampling. Data collection was conducted at senior citizen centers and schools for elders. A self-report questionnaire was completed by 131 older adults. Data collection period was from March 1 to 31, 2017. Data were analyzed using numbers, percentages, means, standard deviation, x2 test, t-test, and logistic regression with the IBM SPSS Statistics 19.0 program. Results: Pneumococcal vaccination rate for older adults was 51.1%. Pneumococcal vaccination was associated with chronic disease (adjusted odds ratio [OR]=548.27, 95% CI: 26.67~999.99) and attitude toward pneumococcal vaccination (adjusted odds ratio [OR]=1.33 95% CI: 1.16~1.53). Conclusion: Pneumococcal vaccination rate for elders was about 50% and chronic disease positively affected the pneumococcal vaccination rate. To improve the pneumococcal vaccination rate for older adults, it is necessary to develop an intervention plan to define the role of nurses in vaccination for pneumococcal disease and to put the plan into action. An intervention program should be developed to promote a positive attitude toward pneumococcal vaccination in older people.

원발성 항인지질항체 증후군

이주용 ( Ju Yong Lee ),이찬희 ( Chan Hee Lee ),송준현 ( Jun Hyun Song ),이지수 ( Ji Soo Lee ),이수곤 ( Soo Kon Lee ) 대한류마티스학회 1995 대한류마티스학회지 Vol.2 No.2

Antiphospholipid antibody syndrome (APS) has been proposed for those patients with systemic lupus erythematosus (SLE) or with other connective tissue disease who have antiphospholipid antibody and manifestations of venous thrombosis, arterial occlusions, thrombocytopenia, hemolytic anemia, recurrent fetal loss, leg ulcers, and livedo reticularis. A primary antiphospholipid antibody syndrome (PARS), implying those patients who do not have any features of lupus or other connective tissue disease, has been mentioned in many reports but not definitely defined in our country, We recently experienced one case of primary antiphospholipid syndrome with neurologic manifestation. We present this case with a review of the literature.

폐암 조직에서의 PTEN 발현 정도와 Gefitinib의 반응율과의 관계

이승룡 ( Sung Yong Lee ),이주한 ( Ju Han Lee ),정진용 ( Jin Yong Jung ),이경주 ( Kyoung Ju Lee ),이승현 ( Seung Hyeun Lee ),김세중 ( Se Joong Kim ),이은주 ( Eun Joo Lee ),허규영 ( Gyu Young Hur ),정기환 ( Ki Hwan Jung ),정혜철 ( H 대한결핵 및 호흡기학회 2005 Tuberculosis and Respiratory Diseases Vol.58 No.5

[우수학술상] 종묘제례악 악장에서 음절 ‘애’가 선택된 이유에 대한 고찰

이주인(LEE Ju-in) 국립국악원 2022 국악원논문집 Vol.45 No.-

국가무형문화재로 지정된 종묘제례악에서 선왕들의 공덕에 대한 찬양을 직접적으로 노래하는 악장은 가장 중요한 요소라고 할 수 있다. 하지만 현행 종묘제례악 악장에서는 가사 외에 음절 ‘애’가 첨가되어 있는데, 왜 하나의 모음 음절인 ‘애’만이 선택되어 종묘제례악 악장에 첨가되었는지 본 논문에서 고찰해 보았다. 종묘제례악 악장에서 가사외에 첨가될 음절이 필요하였다면 가사전달에 방해가 되지 않는 방법을 선택하였을 것이다. 자음은 단어의 의미가 발생할 수 있고, 허밍과 이중모음은 조음상의 어려움이 있기 때문에 제외하고 악장의 가사에 사용 되지 않은 단모음 2가지 중 음절 ‘에’가 악장의 가사에서 사용되지 않아 첨가되기에 적절하여 보였다. 음절 ‘에’는 음절 ‘애’와 매우 비슷하게 소리가 나는 음절로 현대 국어에서는 음절 ‘에’와 음절 ‘애’가 통합되었고, 풍안지악에서 음절 ‘애’ 다음에 음절 ‘헤’로 기보된점, 전통음악의 입타령에서 자주 음절 ‘에’가 등장하는 것을 바탕으로 두 음절의 혼동으로 음절 ‘애’가 기보되었을 수 있다는 가설에 따라 논의를 진행하였다. 먼저 한글의 생성원리와 종묘제례악의 보태평과 정대업에 공통적으로 내재되어 있는 음양이론을 바탕으로 무무의 음을 나타내는 정대업에는 음의 음절인 ‘에’를, 문덕의 양을 나타내는 보태평에는 양의 음절인 ‘애’를 선택하는 것이 종묘 제례악이 지니는 의미에 더 적합하다는 것을 제시하였다. 하지만 진찬계의 음악에는 적합한 음절을 제시할 수 없는 아쉬움이 있었다. 음절 ‘에’는 ‘아, 에, 이, 오, 우’ 5모음 중에 가장 발성하기 힘든 모음이지만 고음 이행시에는 특히 효과적이라는 장점이 있었는데, 종묘제례악 악장에서는 고음으로 이행하는 선율을 많이 사용하고 있지 않았다. ‘에’[e] < ‘에’[ɛ] <‘애’[æ] 순으로 개구도와 공명도가 커진다는 것을 모음사각도를 통해 확인할 수 있었고, 같은 음절 ‘에’이지만 개구도나 공명도가 더 큰 음절 ‘에[ɛ]’가 종묘제례악 음역에 적합하였고, 엑스레이로 확인해 봤을 때 조음시 혀의 위치가 비교적입 중앙에 있어 다른 음절과의 연결이 좋다는 장점으로 작용할 수 있다는 것을 알 수 있었다. 음절 ‘애’[æ]는 들을이의 귀에 도달하는 에너지의 양인 소리의 전달력을 말하는 울림도가 가장 큰 음절이었고, 가창 시에는 음절 ‘에’보다 음절 ‘애’가 더 적합하며, 발성학적으로 다른 모음과 직결도 쉽게 될 수 있고, 두부공명을 얻기에도 매우 좋다는 점이 있었다. 실제 악장에서 가사로 사용되는 ‘애’는 ‘아 + ㅡ + ㅣ’로 나누어 발음하여 가사 외에 첨가 된 음절 ‘애’와 구분되고 있었고, 무엇보다 현대 국어에서는 음절 ‘에’와 음절 ‘애’가 통합되었지만 20세기 초반에는 두 음절이 구분되어 조음하고 있었다는 점은 종묘제례악 악장 악보가 기보될 당시 현행 종묘제례악 악장에서 가사 외에 첨가된 음절 ‘애’는 단순한 착오가 아니라 이유있는 선택이라는 것을 알 수 있었다. The akjang, songs that praise for the merits of the previous kings, is the most important element in jongmyo jeryeak (court music for royal ancestral rites), which has been designated as a national intangible cultural heritage. However, in the current akjang of jongmyo jeryeak , the syllable ‘ae’ is added in addition to the lyrics. This paper examines why only one vowel syllable, ae , was selected and added to the akjang of jongmyo jeryeak . If a syllable to be added other than the lyrics was needed in the akjang of jongmyo jeryeak , a method that would not interfere with the delivery of the lyrics would have been chosen. Since consonants can have meaning in words and humming and diphthongs have difficulties in articulation, it seemed that it is appropriate to add the syllable e , one of the two short vowels not used in the lyrics of the akjang. This study was conducted based on the hypothesis that the syllable ae , which sounds very similar to the syllable e , may have been notated due to the confusion of the two syllables, based on the facts that the syllable e and the syllable ae are integrated in terms of pronunciation in modern Korean, that the syllable e is transcribed as the syllable ‘he’ , and that the syllable e is frequently occurred iptaryeong (meaningless vocable imitating vocal or instrument’s melody) of traditional music. First, this study suggests that the usages that the yin syllable e is used in Jeongdaeeop that represents ‘yin’ of mumu (court dance symbolizing knightliness) and the yang syllable ‘e’ is used in Botaepyeong that represents ‘yang’ of mundeok (civilian moral influence) are suitable for the meaning of jongmyo jeryeak , based on the creation principle of hangeul (Korean letters) and the yin-yang theory inherent in Botaepyeong and Jeongdaeeop of jongmyo jeryeak . However, there is a lack that it was not able to present suitable syllables for jinchan’gye music (music involving food offered at royal ancestral rites). The syllable e is the most difficult to pronounce among the five vowels of a, e, i, o, u,’ but it has the advantage of being particularly effective when making a transition to a high note; the melody that makes a transition to high notes was not used much in the akjang of jongmyo jeryeak . It was confirmed that the opening degree and resonance increase in the order of e [e] < e [ɛ] < ae [æ]. The syllable e [ɛ], which is larger in terms of opening degree and resonance, was suitable for the jongmyo jeryeak range, and when checked by X-rays, it was found that the position of the tongue during articulation was relatively in the center of the mouth, which could serve as an advantage in terms of good connection with other syllables. The syllable ae was the one with the greatest resonance, which refers to the amount of energy that reaches the listener s ear, and is more suitable for singing than the syllable e . As a result, it can be easily connected with other vowels, and it is also very good for obtaining head resonance. The syllable ae , used as lyrics in the actual akjang , was pronounced by dividing it into a + eu + i to be distinguished from the syllable ae added to the lyrics. The fact that the two syllables were articulated separately at the beginning of the 20th century, even though they were integrated in modern Korean, indicates that the syllable ae added to the lyrics in addition to the lyrics in the current akjang of jongmyo jeryeak was not a simple mistake but a rational choice when the music score for the akjang of jongmyo jeryeak was notated.

고속도로 청소폐수 수질 특성

이주광 ( Ju Goang Lee ),장태순 ( Tae Sun Chang ),강희만 ( Hee Man Kang ),강혜진 ( Hye Jin Kang ) 한국물환경학회 2005 한국물환경학회·대한상하수도학회 공동 춘계학술발표회 Vol.2005 No.-

해녀콩 ( Canavalia Iineata ) 자엽에서 Homoserine Dehydrogenase 의 정제 및 특성

이주용(Ju Yong Lee),이이(Yi Lee),권영명(Young Myung Kwon) 한국식물학회 1996 Journal of Plant Biology Vol.39 No.1

Two forms of homoserine dehydrogenase have been isolated from 8-day-old cotyledons of Canavalia lineata by a heat denaturation, ammonium sulfate fractionation, DEAE-Sephacelion exchange and Sephacryl S-300 gel filtration chromatographies, and Procion red dye, Cibacron blue dye and Resource Q column chromatographies. The molecular weights of T-form(threonine-sensitive) and K-form(threonine- insensitive) were estimated to 230 kD and 135 kD, respectively. In the presence of 10 mM threonine, the activity of T-form was inhibited with almost 70%, but that of K-form was not at all. The Km values for homoserine of T- and K- form were 1.6 mM and 0.3 mM, respectively. The Km values for NAD of T- and K-form were 2.34 mM and 0.03 mM, respectively. And Km values for NADP of two isozymes were the same as 0.01 mM. The activities of T- and K-form were markedly stimulated up to 4.9- and 2.8-fold, respectively, by 400 mM KCI. The partial purified(gel filtration) enzymes(T-form and K-form) can be reversibly converted.

근,현대 상사뱀 모티프의 변화와 한국 공포물의 특징 -1930년대와 1960년대의 비교를 중심으로

이주라 ( Ju Ra Lee ) 국제비교한국학회 2016 비교한국학 Comparative Korean Studies Vol.24 No.1

이 논문은 근대 이후 소개된 상사뱀 설화의 목록을 제시하고 그 특징을 밝히고자하였다. 이를 통해 일차적으로는 조선시대 상사뱀 설화에만 초점이 맞추어졌던 연구의 지평을 확장시키고자 하였다. 더 나아가 이차적으로는 상사뱀 설화가 공포 장르와 결합하는 과정을 추적하면서 한국 공포 장르의 역사적 형성을 알아보고자 하였다. 상사뱀 설화는 근대의 시작이었던 일제강점기 신문과 잡지에 종종 소개되었다. 괴담이라는 표제 하에 근대의 열정적이고 낭만적인 사랑이 초래하는 위험에 대한 불안을 표현하였다. 괴담은 한국 공포 장르의 근간을 형성하였으며, 해방 이후에는 전설의 양식으로 전환되어 공포 장르의 문법을 정착시켰다. 상사뱀 설화도 1960년대에는 정절을 잃고 버림받은 여성의 원한과 현모양처가 되지 못한 여성들의 원한을 드러내었다. 이렇게 과거의 전설이라는 양식 안에서 여성의 원한과 복수라는 코드를 강조하면서 한국 공포 장르는 문법적 전형을 완성하였다. This paper aims to present a list of lovesick serpent’s tales that has been published or released in modern era and to reveal its features. For this, first of all, I was trying to expand the horizons of research that has been only focused on lovesick serpent’s tales of the Joseon Dynasty. Furthermore, I was trying to examine the historical formation of Korean horror genre, while tracking the process of lovesick serpent’s tales is combined with the horror genre. Lovesick serpent’s tales often introduced as Goedam(怪談, ghost story) in newspapers and magazines at the beginning of modern era. Goedam expressed the anxiety for the risk of romantic love’s passion. Goedam formed the root of Korean horror genre. After 1960s, legend replaced Goedam and it fixed the grammar of Korean horror genre. Lovesick serpent’s tales represented ressentiment or grudge of the women violated fidelity or not accepted as a wife. In this way, Korean horror genre completed the typical grammar while emphasizing the women’s grudge and ressentiment in legend.

연구논문 : 변화대응 및 업무적응에 대한 긍정적 자기관과 모험 수용성의 영향

이주일(Ju Il Lee),이경옥(Kyung Ok Lee) 한국조사연구학회 2000 조사연구 Vol.1 No.2