회계실무 자격취득이 취업특성에 미치는 영향

박춘호(Park Chun-Ho),신춘우(Shin, Chun-Woo) 한국국제회계학회 2017 국제회계연구 Vol.0 No.71

본 연구에서는 ERP 등 회계실무 자격취득이 취업특성에 미치는 영향을 검증하기 위하여 Pearson’s correlation coefficient를 이용한 상관관계 분석과 다중 회귀분석을 실시하였으며, 유의수준 p<0.1(90%)에서 해석하였다. 본 연구의 구성은 다음과 같다. 제Ⅰ장 서론에서는 연구의 배경과 연구목적, 연구의 범위 및 방법을 기술하였고, 제Ⅱ장에서는 본 연구와 관련된 선행연구와 가설설정을 서술하였으며, 제Ⅲ장 연구설계에서는 연구모형과 변수정의에 대하여 기술하였다. 그리고 제Ⅳ장 실증분석에서는 기술통계 결과를 제시하고, 상관관계분석의 결과 및 해석과 다중 회귀분석의 결과 및 해석을 기술하였으며, 마지막 제Ⅴ장에서는 본 논문의 결론과 연구의 한계점 및 향후 연구방향을 기술하였다. 본 연구의 상관관계 분석 결과를 요약하면 다음과 같다. ERP등 회계실무 자격 변수와 취업 기업규모(SIZE) 및 직무관련 취업연관성(JOB) 변수 간의 전반적인 상관관계가 통계적으로 유의한 결과를 보이는 것으로 나타남으로써, ERP등 회계실무 자격과 취업 특성 간의 매우 밀접한 관계가 있는 것으로 해석된다. 본 연구의 다중 회귀분석 결과를 요약하면 다음과 같다. 첫째, 연구모형 1-2(Equation 1-2)와 연구모형 1-3(Equation 1-3)의 회귀분석 결과 ERP물류 정보관리사 자격(LOG), ERP생산 정보관리사 자격(PRD), TAT 2급 자격(TAT2), ERP자격 취득 개수(ERP)가 취업기업의 규모(SIZE)에 유의적인 영향을 미치는 것으로 나타남으로써, ERP등 회계실무 자격 취득이 취업기업의 규모에 정(+)의 영향을 미칠 것이라는 연구가설 1을 채택하는 결과를 보이고 있다. 둘째, 연구모형 2-2(Equation 2-2)와 연구모형 2-3(Equation 2-3)의 회귀분석 결과 ERP인사 정보관리사 자격(HUR), ERP물류 정보관리사 자격(LOG), TAT 2급 자격(TAT2), ERP자격 취득 개수(ERP)가 관련 직무취업(JOB)에 유의적인 영향을 미치는 것으로 나타남으로써, ERP등 회계실무 자격 취득이 관련 직무취업에 정(+)의 영향을 미칠 것이라는 연구가설 2를 채택하는 결과를 보이고 있다. This study analyzed the effects of employment qualifications acquired related accounting practices certification, such as ERP. And correlation analysis using pearson’s correlation coefficient and multi variant regression analysis were used to analyze the correlation and effects using significance level p<0.1 (90%). For this study, we made use of related precedent researches, literature. This analysis registered samples at A university in Gwangju. Compositions of this study are following. The first chapter described backgrounds of study, objects of study and methods of study. The second chapter described advanced research and hypothesis. So, the third chapter described research model and defined variable. And the fourth chapter analyzed and interpreted the correlation analysis and the multiple regression analysis. Finally, the fifth chapter suggested conclusion of the study, limitation of the study and future direction of the study. The results of regression analysis, this study can be summarized as following: First, The firm’s size have positively affected(Equation 1-2, Equation 1-3) on the having of ERP-Logistic license, ERP-Production license, TAT-2 license, ERP Master license. Second, The job-related have positively affected(Equation 2-2, Equation 2-3) on the having of ERP-Logistic license, ERP-Human resource license, TAT-2 license, ERP Master license.

인삼(Panax ginseng C.A. Meyer) 신품종 고풍의 육성경과 및 생육특성

권우생(Woo-Saeng Kwon),이장호(Jang-Ho Lee),박찬수(Chan-Soo Park),양덕춘(Deok-Chun Yang) 고려인삼학회 2003 Journal of Ginseng Research Vol.27 No.2

To develop a new ginseng variety with good quality and high yielding, a lot of individual ginseng plant were selected in the farmers' fields in 1968. Among them, a promising line, 680-83-4, has been developed through comparative cultivation of several lines selected with pure line separation from local races in KT&G Central Research Institute, preliminary and advanced yield trials were performed for 8 years. 680-83-4 was designated as KG103, which was then registered as a new variety “Gopoong” with the regional yield and adaptation trials for 10 years (1981-1990) on December<br/> 27, 2000 in Korea. Gopoong has different phenotype of a dark violet stem and dark red fruit and inverted triangle shape of berries cluster as compared with other varieties. Taproot of Gopoong was longer than local race Jakyungjong, and root yield was 4.5% higher than local race Jakyungjong. In red ginseng quality, the rates of Chun-Jeesam grade(Chun and Jee means 1st and 2nd grade, respectively) were 16.6% and 9.4% for Gopoong and Jakyungjong, respectively. In these results, it was that Gopoong was superior ginseng line with good quality for manufacture of red ginseng.

山野地에 있어서 標高別 施肥水準의 改良草地의 生産性 및 植生變化에 미치는 影響

全宇福,金元鎬 全南大學校 農漁村開發硏究所 1987 農業科學技術硏究 Vol.22 No.-

This experiment was carried out to evaluate the effect of three rates of N-P2O5-K2O (Light; 140-100-100. Standard: 280-200-240, Increase: 420-400-4007kg/ha), altitude(350m and 500m) and slope exposure(north and south) on dry matter yield, quality and botanical composition of orchardgrasa dominated mountain pasture. The results obtained were summarized as follows: 1. As fertilizer application increased. the dry matter yield of grasses was increased, and average dry matter yield on the north slope was more increased than that on the south slope and 500m than 350m, respectively. 2. The increase of NPK rate resulted in increment of crude protein content of grasses, and crude protein content on the north slope was higher than that on the south slope and 500m than 350m, respectively. However, NDF and ADF content and in-vitro dry matter digestibility was inconsistently affected by their application rates. 3. By increasing the NPK rate, the yield of crude protein of grasses was increased. and the yiels of crude protein on the north slope was more increased than that on the south slope and 500m than 350m, regpectively. 4. The yield of NDF, ADF and in-vitro digestible dry matter was increased as fertlllzer application increased but their differences between standard and increase plot were not significant. The yield of those on the north slope was more increased than that on the south slope and 500m than 350m, respectively. 5. By increasing the NPK rate, the percentage of orchardgrdgrass in botanical composition was increased greatly at all plots, whereas that of the weed and ladino clever was increased at light fertilization plot.

대장직장종양에 있어서 Hand-Assisted Laparoscopic Surgery (HALS)의 초기 경험

조호영,최선근,구지회,허윤석,이건영,김세중,조영업,안승익,홍기천,신석환,김경래,우제홍 대한내시경복강경외과학회 2003 대한내시경복강경외과학회지 Vol.6 No.-

기무라씨병의 치험례 -2례 증례보고-

임재호,최재원,김우경,정전은 大韓成形外科學會 1990 Archives of Plastic Surgery Vol.17 No.5

Kimura's diseas is a distinct clinico-pathologic entity characterized by proliferation of vascular endothelial cells and lymphoid hyperplasia with florid germinal centers associated with lymphocytic, histiocytic and eosinopholic infiltration. Two cases of Kimura's disease are presented. The first was 53 year-old female patient who had a slow growing mass on right parotid area. The second case was a 25 year-old female patient with two irregular growing masses on both submandibular region. Both cases had markedly increased peripheral eosinophilia with 34% in first case and 31% in second case. The first was treated by superficial parotidectomy and the second by direct surgical excision of masses. The specimens were confirmed ad Kimura's disease on histopathologic examination and the two cases are presented with the review of literature.

초고층 공동주택의 음향특성에 따른 주관적 반응분석

이상우,유호천,차상곤 대한건축학회 2005 대한건축학회논문집 Vol.21 No.1

Apartment housing is a widely-spread type in Korean housing market Nevertheless, It has caused serious problems such as traditional community corruption, unsafe structure, defects and litigation from noise Noise, especially in concrete structure for apartment housing, is hardly controlled In proper to prevent sound transmission between upper and lower families with existing system In foreign countries, there are floating floor systems to enhance the noise control performance in multi-family housing Therefore, this study alms to analyze subjective responses on sound characteristics in high-rise residential buildings For the Subjective evaluation on noise experienced high-rise residential buildings, it Images of two high-rise residential buildings Questionnaire surveys were conducted by five university students of architectural department and collected subjective response data using questionnaire were statistically analyzed by SPSS

頭部 X-線 規格寫眞을 利用한 韓國正常成人의 眼窩部 計側學的 硏究

金雨慶,洪聖鎬,丁銓殷,金泰淵 大韓成形外科學會 1983 Archives of Plastic Surgery Vol.10 No.2

For measurements on orbit of normal Korean adults by non-rotated skull P-A roentgenogram, the author measured the interorbital distance, the distance between medial and lateral orbital walls, the depth of cribriform plate from the upper orbital margin, the thickness of the lateral orbital margin, the thickness of the lateral orbital wall at zygomatico-frontal suture, and the angle between both greater wings of sphenoid. The roentgenograms of 200 patients of adults above 20 years were reviewed. To establish original standards, the author used non-rotated posteroanterior roentgenograms of skulls obtained at a focus-film distance of 100cm and a patient-film distance of 7cm. The results are summarised as follows: 1. The interobital distances were 27.46±1.64mm in male and 25.52±1.42mm in female. 2. The distances between medial and lateral walls were 36.94±1.52mm in male and 34.54±1.04mm in female. 3. The depths of cribriform plate from the upper orbital margin were 9.83±0.41mm in male and 9.84±0.34mm in female. 4. The thicknesses of the lateral orbital wall at zygomatico-frontal suture were 5.09±0.52mm in male and 4.85±0.42mm in female. 5. The angles between both greater wings of sphenoid were 41.43±3.48 degree in male and 41.80±3.45degree in female. 6. In the above 5 measurements, there were no significant differences among the age groups above 20 years old. 7. In contrast to female, male had significantly larger interobital distance and distance between medial and lateral orbital walls.

Nd:YAG Contact Laser를 이용한 새로운 미세혈관문합술의 실험적 연구

김우경,정전은,박승하,임재호,조진환 大韓成形外科學會 1993 Archives of Plastic Surgery Vol.20 No.3

A comparative study was undertaken to evaluate the contact Neodymium : yttrium aluminum garnet(Nd : YAG) laser system for vascular anastomosis of small caliber blood vessels(diameter 0.5-1.2mm) in the animal model. In this study 40 femoral arteries and 40 femoral veins of Sprague-Dawley rats were anastomosed by contact laser assisted microvascular anastomosis(LAMA) utilizing 3 stay sutures which were placed 120 degrees apart and the intervals welded with contact Nd : YAG laser unit, conventionally sutured anastomosis(CSA) served as controls. The time needed for vascular anastomosis, patency rate (immediate postoperative, postoperative 2nd day, postoperative 1 week, postoperative 4 week), gross and microscopic evaluations were compared to conventional microsurgical suture technique. The results are as follows : (1)Post-operative patency rate was 82.5% for femoral artery and 75% for femoral vein by contact LAMA technique compared to 90% and 75% by CSA technique at post operative 4 weeks. (2)Less time-consumed for arterial anastomosis by 6 minutes 23 seconds and venous anastomosis by 8 minutes 55 seconds with contact LAMA technique compared to CSA technique. (3)Grossly almost complete healing had taken place by post-operative 1 week by contact LAMA technique. (4)Aneurysm formation was 5% for femoral artery and 15% for femoral vein by contact LAMA technique compared to 5% and 10% respectively by CSA technique. (5)Microscopically, re-endothelization was complete by post-operative 7th day by contact LAMA technique. There was less medial hypertrophy and hyperplasia and also less inflammatory response compared to CSA.

용접 근로자의 혈액 및 요중 망간 농도

현대우,안선희,김강윤,최호춘 大韓産業醫學會 1998 대한직업환경의학회지 Vol.10 No.4

Blood and urine samples were taken from 447 welders exposed to manganese containing welding fumes and 127 office workers not exposed to welding fumes as a control. The air samples were analyzed by flame atomic absorption spectrophotometer(Varian 30A, Australia), and blood and urine samples were analyzed by flameless atomic absorption spectrophotometer(Z-8100, Hitachi, Japan). Data were evaluated in accordance with type of industry, smoking habits, and work duration. The results obtained were as follows: 1. The limit of detection(LOD) levels of manganese in blood and urine were 0.11㎍/100㎖ and 0.14㎍/ι, respectively. Our results of manganese concentration were shown within ±2 standard deviation which was the upper and lower warning limit(UWL or LWL) on quality control chart. 2. The airborne concentrations of manganese in welding workplaces were 0.067㎎/㎥ showing differences by type of industry; 0.017㎎/㎥ in automobile assembly and manufacturing industries, 0.084㎎/㎥ in steel heavy industries and 0.180㎎/㎥ in shipyards. 3. The blood manganese concentrations showed differences by type of industry showing the highest values of 1.70㎍/100㎖ in shipyards, 1.24㎍/100㎖ in automobile assembly and manufacturing industries and 1.111㎍/100㎖ in steel heavy industries. Urinary manganese concentration corrected by urinary creatinine concentrations was 0.34㎍/g creatinine in automobile assembly and manufacturing industries, 0.43㎍/g creatinine in steel heavy industries and 0.48㎍/g creatinine in shipyards. There were no difference urinary manganese concentrations by type of industry. 4. The overall blood manganese concentration was 1.26㎍/100㎖, and urinary manganese concentration was 0.35㎍/g creatinine in welders. In contrast to these values, blood and urinary manganese concentrations were lower in control group showing 0.73㎍/100㎖,, and 0.28㎍/g creatinine, respectively. 5. Smoking habits did not seem to affect on blood and urinary manganese concentrations both in welders and office workers. 6. Blood manganese concentrations were significantly higher in welder who had worked longer than 10 years than in welder who had worked less than 10 years. 7. The blood manganese concentrations were significantly correlated to airborne manganese concentrations(r=0.318, n=64), work duration(r=0.425, n=538), and cumulative exposure indices(CEI) (r=0.354, n=64).

피틴산(Phytic acid)이 비브리오(Vibrio vulnificus) 패혈증에 미치는 영향

정영호,조천휘,이선우,임치환 충남대학교 농업과학연구소 2005 농업과학연구 Vol.32 No.1

Phytic acid chelates excellently the metallic ions and the positive ions, especially has high affinity with Fe^(2+) and Ca^(2+). Merits of phytic acid can be taked in easily, edibile and harmless to body, so it was investigated that phytic acid can be substituted for EDTA in this study. 1. The Intensificative effect of chelating agent and disinfective osmotic shock of Vibrio vulnificus The number of initial existent fungi measured 1.7x10^(6). The percentages of the survival fungi against the osmotic shock by distillated water were calculated at 1 minute, 3 minute and 5 minute after inoculation. The percentages of the survival fungi in Mg^(2+) were 92.5%, 91.8% and 79.8% at each time, the average percentage was 88%. Also the sudden extinction was observed around 1 minute after inoculation and the survival fungi were not observed from 3 through 5 minute in spite of repeated experimentation. 2. Influence of Vibrio vulnificus on the survival of the mice. The first mouse started to die in 180 minute after inoculation in case that the inoculating number was 2.3x10^(7) cfu/ml. All died within 4.5 hour. The average of survival time was 226 minute. The first mouse started to die in 228 minute after inoculation in case that the inoculating number was 0.8x10^(6) cfu/ml. All died within 5 hour. The average of survival time was 300 minute and the survival time was 1.3 times high. The tendencies of death in two cases were similar, but the fatal rate were largely dependent on inoculating number.