또 다른 창조, 출판광고의 트렌드와 문법

이미현,Lee, Mi-Hyeon 대한출판문화협회 2005 출판저널 Vol.351 No.-

청소년의 의복착용과 구매실태 조사 관한 연구

이미현 배화여자대학 2002 培花論叢 Vol.21 No.-

Needing research on, center of focus in todays market, the young generation, by collecting basic information about these teenagers clothes shopping and provide the manufacturers, whole salers, retailers and marketers with the information regarding what price range of clothes and where these teenagers shop their clothes, how much these youngsters spend monthly, what type of motivation impact the decisions of buying and the kind of information they rely on, so that the information could be used to improve manufacturing, selling, and marketing. This study is aimed to be the beginning of the wider and further of research.

물질주의 가치관에 따른 청소년의 의복행동에 관한 연구

이미현 배화여자대학 2002 培花論叢 Vol.21 No.-

This study deals with the teenagers who take high interest in fashion and their appearances while being susceptible to the influences of their authoritative figures and/or the society due to their psychological instability, and is aimed at verifying if their psychologically variable sense of value has any affect on their clothing behavior in the midst of the consumption-orientated sociological environment where the traditional sense of value had crumbled away and is now surged with materialistic values. The study results showed that the teenagers materialistic tendency are related to their family environments: such as family financial status and forms, age, education background and occupation of their parents, and their monthly allowance and clothing expenses. Since it showed that teenagers materialistic sense of value is higher when their family is of low financial status, nuclear family, young parents with low education background, and if they spend more allowance and clothing expenses, it is second-handedly surmised that younger parents who are not financially stable are more inclined to be materialistic and their children are also influenced by such parents. Materialistic sense of value influences the teenagers clothing behaviors, so that the teenagers with higher materialistic values pay more attention to esthetics when they dress and have higher interest and dependency on clothing compared to the teenagers who are less inclined to materialistic sense of value. Also they have higher tendencies to dress similarly with their peers and show off through their clothes. However, they don't seem to care much for decency when they dress. Materialistic sense of value also influences on teenagers shopping for clothes. Buying motivations of teenagers with higher materialistic sense of value are more impulsive and ostentatious than that of the teenagers with lower materialistic sense of value, whereas their practical or essential buying motivations are relatively lower. Even their sources of information and favorite places for shopping showed difference: teenagers with higher materialistic sense of value facilitate more sources of information and various places to shop, and purchase expensive clothes more frequently while spending much time for shopping. In view of such results, teenagers materialistic sense of value influence considerably on their interests in clothes, dressing and shopping.

민들레 [Taraxacum platycarpum]유식물 절편으로부터 부정아 발생에 미치는 auxin과 cytokinin의 영향 및 식물체 재생

이미현,윤의수,정수진,배기화,서진욱,최용의,Lee, Mi-Hyun,Yoon, Eui-Soo,Jung, Su-Jin,Bae, Ki-Hwa,Seo, Jin-Wook,Choi, Youg-Eui 한국식물생명공학회 2002 식물생명공학회지 Vol.29 No.2

민들레 (Taraxacum platycarpum)는 오래전부터 민간에서 약용으로 이용되어 왔다. 본 실험에서는 민들레로부터 효율적인 식물체 재분화 조건을 조사하기 위해 수행되었다. 부정아 유도에 있어서 적절한 생장조절제와 그 농도를 조사하기 위하여 auxin (2.4-D, NAA) 또는 cytokinin (BAP, kinetin, 2-ip)을 단독, 조합처리 하였다. Cytokinin 단독 혹은 auxin과 조합처리시 부정아가 유도되었는데 이 중 2mg/L BAP에서 가장 높게 나타났다. Cytokinin 단독처리시 종류에 따라 부위별 부정아 형성률이 다르게 나타나며, 민들레의 경우에는 특이하게 뿌리 절편에서 자엽과 배축 절편보다에서 부정아 형성률이 가장 높게 나타났다. 한편 auxin을 cytokinin과 조합처리한 경우에는 cytokinin 단독처리시보다 뿌리 절편에서 부정아 형성률이 급격히 떨어졌다. 반면 자엽 부위로부터 부정아 형성률은 크게 증가되었다. 부정아로부터 부정근의 유도는 0.2mg/L NAA에서 가장 양호하게 나타났으며 인공배양토의 순화과정에서 93%의 높은 생존율을 보였다. 비무균상태의 마사토에서 100%생존함으로써 기외의 포장이식에 어려움이 없을 것으로 생각된다. Taraxacum platycarpum has been used as a medicinal plant. We investigated optimal condition for efficient plant regeneration through adventitious shoot formation on medium with various kinds of growth regulators. Adventitious shoot formation was achieved when cytokinin was used alone. Shoot formation was higher on MS medium containing 2 mg/L BAP compared to that with 2 mg/L kinetin and 2 mg/L 2-ip. Among root, hypocotyl and cotyledon, roots were the best explant for the adventitious shoot induction. Adventitious shoot formation from roots declined markedly by the combination of both 0.1 mg/L NAA and 2 mg/L BAP, while shoot formation from cotyledons was stimulated by the same combination. Root formation from the regenerated shoots was achieved on 1/3MS medium containing 0.2 mg/L NAA. Regenerated plantlets was acclimatized and transplanted to the soil, showing 100% survival.

전기방사법을 이용한 고분자 나노섬유의 합성과 다중벽 탄소나노튜브의 혼합을 통한 물리적 강도 향상

이미현,송우석,김유석,장성원,최원철,박종윤,Lee, Mi-Hyun,Song, Woo-Seok,Kim, Yoo-Seok,Jang, Sung-Won,Choi, Won-Chel,Park, Chong-Yun 한국진공학회 2012 Applied Science and Convergence Technology Vol.21 No.1

본 연구에서는 전기방사법(electrospinning method)을 이용하여 다중벽 탄소나노튜브(multi-walled carbon nanotubes, MWCNTs)가 첨가된 polyacrylonitrile (PAN)과 poly (methyl methacrylate) (PMMA) 고분자 복합 나노섬유를 합성하였다. 합성 과정에서 고분자 물질의 농도와 인가전압의 변화가 나노섬유의 합성에 미치는 영향을 조사하여 최적화된 고분자 나노섬유 합성 조건을 확립하였다. 또한, MWCNTs의 첨가량의 변화에 따른 복합 나노섬유의 구조적 특징을 주사전자현미경(scanning electron microscopy)과 투과전자현미경(transmission electron microscopy)을 통해 분석하였으며, 기계적 강도를 조사하였다. 5 wt%의 MWCNTs가 첨가된 경우, 인장강도(tensile strength)와 영률(Young's modulus)이 PAN 복합 나노섬유는 500%, 27% 향상되었으며, PMMA 복합 나노섬유는 250%, 1,017% 향상된 것을 확인할 수 있었다. Multi-walled carbon nanotubes (MWCNTs) incorporated polyacrylonitrile (PAN) and poly (methyl methacrylate) (PMMA) nanofibers were synthesized using electronspinning method. Effects of polymer concentration and applied voltage on the synthesis of PAN and PMMA nanofibers were systematically investigated. The structural characterization of PAN/MWCNTs and PMMA/MWCNTs composited nanofibers synthesized as a function of the MWCNTs concentration was performed by scanning electron microscopy and transmission electron microscopy. 5 wt% MWCNTs incorporated PAN and PMMA electrospun nanofiber exhibit best strength and stiffness.

오디 분말 첨가가 들기름 마요네즈의 품질특성 및 산화 안정성에 미치는 영향

이미현,김아나,허호진,천지연,강성원,최성길,Lee, Mi-Hyun,Kim, A-Na,Heo, Ho-Jin,Chun, Ji-Yeon,Kang, Sung-Won,Choi, Sung-Gil 한국식품영양학회 2014 韓國食品營養學會誌 Vol.27 No.6

This study aimed to investigate the changes in antioxidant activities, quality characteristics, and storage stability of mayonnaise prepared with perilla oil with the addition of mulberry powder ranging from 0 to 5%. The antioxidant activities of perilla oil mayonnaise (PM), as determined by DPPH and ABTS radical scavenging activity, as well as FRAP and total phenolics content were improved by the addition of mulberry powder compared with the control sample. Antioxidant activities were dependent on the amount of mulberry powder added. Lipid oxidation of PM decreased with a higher amount of mulberry powder, based on measurements of peroxide value. The emulsion stability of PM increased with decreases in the amount of mulberry powder level. The a-value in PM color increased with increasing amount of mulberry powder. Sensory evaluation showed that the highest score in overall acceptability of PM was achieved with 4% mulberry.

삼출성 나이관련황반변성과 결절맥락막혈관병증에서 광역학치료와 베바시주맙 병합치료

이미현,구기홍,이지은,엄부섭,Mi Hyun Lee,MD,Gi Hong Gu,MD,Ji Eun Lee,MD,PhD,Boo Sub Oum,MD,PhD 대한안과학회 2011 대한안과학회지 Vol.52 No.7

Purpose: To compare the efficacies of photodynamic therapy (PDT) using verteporfin combined with intravitreal bevacizumab in choroidal neovascularization secondary to age-related macular degeneration and polypoidal choroidal vasculopathy (PCV). Methods: Photodynamic therapy followed by 3 monthly intravitreal injections of bevacizumab were performed for neovascular age-related macular degeneration (AMD group) and PCV (PCV group). The injections were performed within 2 weeks after PDT and then every 4 to 6 weeks. During the 12-month follow-up period, best-corrected visual acuity (BCVA), central subfield macular thickness (CSMT), and number of reinjections were reviewed retrospectively. Results: Out of 38 eyes, there were 21 eyes in the AMD group (mean age 66.8 years old) and 17 eyes in the PCV group (mean age 66.4 years old). The average follow-up duration was 17.0 months. At 12 months, the BCVA (logMAR) improved from 0.75 at baseline to 0.49 in the AMD group (p = 0.01) and from 0.81 to 0.63 in the PCV group (p = 0.03). The CSMT decreased significantly from 329 to 231 in the AMD group and from 354 to 223 in the PCV group. At 12 months, 20 eyes (95.2%) in the AMD group and 15 eyes (88.2%) in the PCV group increased or maintained BCVA. The numbers of reinjections were 4.3 in the AMD group and 3.0 in the PCV group. There were no significant differences in BCVA, BCVA changes, CSMT, or number of reinjection between the two groups. Conclusions: Combined PDT and intravitreal bevacizumab injections showed no significant difference in stabilization of vision or retreatment rates between neovascular age-related macular degeneration and PCV. J Korean Ophthalmol Soc 2011;52(7):816-824

정상 및 원추각막에서 각막 전, 후면의 융기 및 시상면만곡도의 비교분석

이종수 ( Jong Soo Lee ),이승욱 ( Seung Wook Lee ),이승민 ( Seung Min Lee ),이미현 ( Mi Hyun Lee ) 한국안전학회(구 한국산업안전학회) 2003 International Journal of Safety Vol.2 No.1

목적: 원추각막의 정도에 따른 Pentacam(R)의 각막 전, 후면의 융기 및 시상면만곡도의 변화와 정상안과 차이를 알아보고자 한다. 대상과 방법: 원추각막 81안과 정상 20안을 대상으로 Pentacam(R)을 촬영하였다. 원추각막안은 각막굴절률 평균값에 따라 경도(≤47diopter (D)), 중등도(47-52D), 중증(≥52D)으로 나누고, 각막두께, 굴절률, 각막 전, 후면 융기와 시상면만곡도를 측정하고 정상안과원추각막의 연관성을 조사하였다. 결과: 원추각막 81안 중 경도 56안, 중등도 12안, 중증 13안이었고, 평균 각막중심굴절력은 49.7D, 각막 전, 후면 융기는 22.07 μm, 38.16 μm, 시상면만곡도는 52.76D으로 정상안에 비해 유의하게 증가하였고, 원추각막의 정도가 심할수록 증가하였다. ROC 커브 분석으로 각막 전, 후면의 융기와 시상면만곡도에서 원추각막의 진단을 위한 의미 있는 수치를 얻었다. 결론: 원추각막의 Pentacam(R) 수치가 각막 전, 후면 융기가 각각 5.5 μm, 12.5 μm이고, 시상면만곡도가 44.5D일 때, 원추각막의 확진에 도움이 되며, 원추각막의 진행을 평가하는 데도 기여할 것으로 생각한다. Purpose: To compare changes of anterior and posterior corneal elevation, and sagittal curvature according to the severity of keratoconus and to compare differences between keratoconus and normal cornea. Methods: A total of 81 eyes diagnosed with keratoconus and 20 eyes of normal subjects were evaluated with a Pentacam Scheimpflug camera. The keratoconus eyes were divided into 3 groups according to mean keratometer (K): mild (K ≤ 47.0 diopters (D)), moderate (47.0 to 52.0 D), and severe (52.0 D≥). The following parameters were obtained to evaluate the correlation of keratoconus: corneal thickness, anterior and posterior corneal elevation, and sagittal curvature. Results: Out of 81 keratoconus eyes, 56 eyes were mild, 12 eyes were moderate, and 13 eyes were severe keratoconus. The mean central corneal keratometer, anterior and posterior corneal elevation, and sagittal curvature of the keratoconus eyes were 49.7 D, 22.07 μm, 38.16 μm, 52.76 D and the values increased statistically compared to the normal eyes. Furthermore, the values increased significantly with the severity of keratoconus. ROC curve analysis showed the estimated meaningful value for anterior and posterior corneal elevation and sagittal curvature of keratoconus for diagnosis; there were no diagnostic values for corneal thickness and refractive power. Conclusions: The index of 5.5 μm for mean anterior elevation, 12.5 μm for mean posterior elevation, and 44.5 μm for mean sagittal curvature using the Pentacam(R) are useful to diagnose keratoconus. Variation of anterior and posterior elevation, and sagittal curvature measured by Pentacam(R) are useful in understanding the process of keratoconus. J Korean Ophthalmol Soc 2012;53(10):1432-1437

주주골프회원권 양도와 부가가치세

이미현(Lee Meehyon) 한국세법학회 2015 조세법연구 Vol.21 No.1

주주골프회원권은 골프장 시설을 우선적으로 이용할 수 있는 권리와 골프장 주식 1주 그리고 경우에 따라서는 입회보증금반환청구권이 합체되어 있는 복합적 권리이다. 그런데 과세관행상 금전채권 및 주식의 거래에는 부가가치세가 부과되지 않는다. 그럼에도 불구하고 대상판결은, 골프장 경영자가 아닌 사업자가 주주골프회원권을 양도하는 경우 부가가치세 과세표준이 주식의 가액 및 입회금의 금액을 포함하는 전체 양도가액이라고 판시하고 있다. 대상판결은 입회보증금반환청구권에 대해서는 과세표준에 포함되는 이유에 대해 별다른 설명이 없는 반면, 골프장 주식에 대해서는 주식 거래는 주된 거래인 골프장시설이용권 거래에 필수적으로 부수되는 거래이므로 부가가치세 과세대상이라 하고 있다. 그런데 주주골프회원권의 발행 및 거래현황을 고려할 때, 골프장시설이용권 거래가 항상 주된 거래라고 하기는 어려운 상황인바, 만일 골프장시설이용권 거래가 주된 거래가 아니라고 하면, 부가가치세를 부과할 수 없게 된다. 동일한 주주회원권 거래를 놓고 주된 거래가 무엇이냐 여부에 따라 과세 여부에 대한 결론이 달라지는 것은 심각한 문제이나, 단지 해석론만으로 해결하기에는 무리가 있다고 보여지므로, 입법적인 해결이 필요하다. A golf club equity membership basically offers to the holder thereof the right to use the relevant golf club facilities exclusively or at least on a more favorable conditions compared to non-members (“facilities usage right”) and one share issued by the golf club. In many cases, it is also accompanied by the right to request refund of deposit made when the golf clube equity membership was issued. So, transferring a golf club equity membership means transferring all these rights collectively in one transaction. Under the current tax practices, transfer of a share or a monetary claim is not subject to VAT. The supreme court case discussed in this article still held that the VAT tax base for a transfer of a golf club equity membership is the total consideration received therefor, which means that the price of the share and the deposit refund are also included in the VAT tax base. The supreme court’s reasoning is that the main transaction is the transfer of facilities usage right and the transfer of the share and/or the refund deposit are ancillary transactions only. Considering the current practices of issuing golf club equity membership and the transfer thereof, it is questionable whether the transfer of facilities usage right can be considered as is the main transaction all the time. If it is determined that the transfer of facilities usage right is in fact only an ancillary transaction, then, following the supreme court’s logic, VAT cannot be imposed in such case. However, as redressing such undesirable consequences is beyond the scope of interpretation, legislative measures should be taken.

담보부사채 발행의 현황과 과제

이미현 ( Mee-hyon Lee ) 한국금융법학회 2021 金融法硏究 Vol.18 No.3

1997년 외환위기를 극복하는 과정에서 보증사채가 회사채시장에서 사라지면서, 현재 회사채 시장은 발행기업의 신용만을 토대로 발행되는 무담보, 무보증 사채 위주로 운용되는 중이다. 그 결과 회사채시장은 신용도가 높은 초우량기업들의 전유물처럼 되었고 정작 직접금융을 통한 저비용 자금조달이 절실한 저신용기업들은 회사채 시장의 높은 진입장벽에 부딪혀 좌절하고 있다. 이런 기업들이 회사채시장에 진입하여 직접금융의 혜택을 누리기 위해서는 보유하는 우량자산을 이용해서 신용을 보강할 필요가 있다. 하지만, 「담보부사채 신탁법」이 이미 오래 전에 제정되었음에도 불구하고 여러 가지 법적 문제들로 인해 그동안 담보부사채 발행은 매우 부진하였다. 최근에는 유동화 사채가 담보부사채 발행 수요를 일부 대체하고 있기는 하지만, 담보부사채는 여전히 신용도가 낮은 기업들의 직접 금융에 상당한 도움이 되는 유용한 자금조달수단이다. 따라서, 이런 기업들의 직접 금융을 지원하기 위해 담보부사채 발행을 활성화할 필요가 있다. 이러한 목적으로 2018년 초 「담보부사채 신탁법」이 개정되었지만, 담보부사채 발행은 여전히 미미한 상황이다. 2021년만 보더라도, 상반기에 발행된 총 1,844건의 회사채 중 담보부사채는 단 3건뿐이었다. 2018년 개정은 주로 활용 가능한 담보물의 범위를 넓히는 것에 초점을 맞추고 행하여졌다. 이러한 개정을 통해 담보부사채 발행을 가로막고 있던 몇 가지 법적 문제들이 해소되기는 하였지만 미진한 점들이 여전히 남아 있는 것도 사실이다. 본고에서는 담보부사채의 효용 및 발행 현황을 간단히 살펴본 후 2018년 개정의 효과와 한계를 분석하고 추가적인 수정 방안들을 제안하였다. Currently, the major player dominating the Korean bond market is an unguaranteed and unsecured bond and an issuance of secured bond is quite a rare event. Hence, small and medium-sized enterprises in Korea (“SMEs”) have serious difficulties in entering the Korean bond market. If SMEs with high quality assets can issue secured bonds, this will enable them to enter the Korean bond market despite their relatively low credit ratings and relish better chance of obtaining timely and efficient financing. Due to a number of obstacles hindering issuance of secured bonds, however, secured bonds are not yet considered as viable options in the Korean bond market. In 2018, Secured Bond Trust Act of Korea(“SBTA”) was amended to facilitate the issuance of secured bonds. One of the major changes was to broaden the scope of permissible collateral under SBTA. This article analyizes the effectiveness of 2018 amendment in detail, and suggests a few proposals for further activating secured bond market in Korea.