' 80년도 춘이총회 연구발표 논문초록 : D - 2 비리상성용액에 있어서 활동도계수추정 ( 제7보 ) TPTT 식 에서의 partial molar interaction energy 에 대한 고찰

장지영,박종철 한국화학공학회 1980 Korean Chemical Engineering Research(HWAHAK KONGHA Vol.18 No.3

「홍길동전」의 문학치료학적 독해

장지영 동국대학교 국어교육과 2006 동국어문학 Vol.17-18 No.-

감성 라이프스타일과 인터랙션디자인의 상관성에 관한 연구 : 리빙환경을 중섬으로

장지영 숙명여자대학교 산업디자인연구소 2009 숙명디자인학 연구 Vol.11 No.-

가족에서 발생한 제1형 뎅기바이러스에 의한 뎅기열

장지영,정은교,윤서희,김경효,최희정 Ewha Womans University School of Medicine 2013 EMJ (Ewha medical journal) Vol.36 No.S

We report two cases of dengue fever due to DENV-1 in the family members who returned from Manila, Philippines. Case 1: A 41-year-old female visited the clinic with a general weakness. She had a fever for 5 days. When she came back to Korea, her fever had subsided. The immunoglobulin M (IgM)-capture enzyme-linked immunosorbent assay for dengue virus was positive. Case 2: A 11-year-old female was admitted to the pediatric department after reporting symptoms of fever and abdominal pain upon returning from the Philippines. The RT-PCR result for DENV-1 was positive in blood, but IgM came out negative. Dengue fever should be suspected for those who have returned from an endemic area with reports of febrile illness and rash, particularly if thrombocytopenia, leukopenia, elevated serum aminotransferase are present. Using RT-PCR and serological test, the precise diagnosis should be made and proper management should be given to prevent secondary complications.

보고방식에 따른 총포괄손익의 가치관련성 변화

장지영,권선국,김지령 韓國公認會計士會 2012 회계·세무와 감사 연구 Vol.54 No.2

The objective of this paper is to investigate empirically whether the reporting method of comprehensive income affects the value relevance of comprehensive income using the firms which have adopted Korean International Financial Reporting Standards (K-IFRS) early. K-IFRS requires companies to report comprehensive income in the primary financial statements and allows its presentation in a statement of comprehensive income which can be either a single statement or two statements where net income and comprehensive income are presented separately. Korean Generally Accepted Accounting Principles (K-GAAP) required the disclosure of comprehensive income in a separate statement of changes in equity or in the notes of financial statements. To provide evidence on the usefulness of the new reporting method of comprehensive income, we examine whether the disclosure of comprehensive income in a direct method results in a change in the incremental value relative to the indirect presentation. The 59 firms among the Korean firms which were listed on the Korea Stock Exchange (KRX) adopted K-IFRS early in 2009 or 2010. The initial sample comprises 59 observations. Since some firms were excluded if they lack financial information for an empirical analysis, the final sample consists of 43 KRX listed firms. The firms of voluntary K-IFRS adoption have larger asset size and greater foreign stakeholders than those of K-GAAP adoption. The 43 firms of our treatment group are compared with those of the control group that are selected based on industry and firm size. Our research design for price level regressions follows well-known theoretical work of Ohlson (1995) that expresses the investor's firm value as a function of a firm's book value and abnormal or residual earnings. We found that the change in the reporting method of comprehensive income, from indirect disclosures in K-GAAP to direct disclosures in K-IFRS, is more strongly associated with stock prices. The direct reporting of comprehensive income in a statement of comprehensive income provides users with incremental value over the indirect disclosing approach. In our paper we chose the sample that voluntarily adopted K-IFRS before mandatory K-IFRS reporting and it resulted in an insufficient number of observations. Our sample may not be representative of the population of all firms subject to the K-IFRS regulation. Another limitation of our study is that we are unable to match exactly the control sample with treated observations even though we consider the size and industry of early adopters. We analyzed the financial information for the period which comprehensive income is reported directly and our results using the data after K-IFRS adoption are different from previous researches. This paper therefore provides implications regarding the effect of the change in an accounting policy. 본 연구의 목적은 K-IFRS를 조기적용한 기업을 대상으로 총포괄손익의 보고방식에 따라 총포괄손익의 가치관련성에 어떠한 영향을 미치는지를 실증분석 하고자 한다. K-IFRS를 2009년과 2010년에 조기적용한 상장기업은 총 59개사이다. 이 중 실증분석에 필요한 재무자료 등이 부적합한 기업을 제외한 43개사를 표본기업으로 하였다. 표본기업의 업종 및 자산규모를 고려하여 1배수로 통제기업을 선정한 뒤 연구를 수행하였다. 우선 K-IFRS를 조기적용한 기업의 특징을 살펴 본 결과, K-IFRS 조기적용한 기업이 K-GAAP를 적용한 기업보다 자산규모가 크고, 외국인 지분율이 높은 것으로 나타났다. 총포괄손익 보고방식의 변화 즉, K-GAAP 하의 간접공시에서 K-IFRS 하의 직접공시로의 전환이 주가에 미치는 영향을 분석한 결과, 총포괄손익계산서를 이용한 즉, 직접공시의 형태가 간접공시형태보다 정보이용자의 의사결정에 더 유용한 정보를 제공하고 있는 것으로 나타났다. 이러한 결과는 총포괄손익을 보다 직접적이고 충분하게 공시함으로써 회계정보이용자가 보다 용이하게 의사결정 할 수 있는 환경을 제공해 주는 것으로 판단된다. 본 연구는 총포괄손익이 직접공시로 변경된 시점의 재무제표를 이용하여 분석함으로써 지금까지의 선행연구와 차별성이 있으며, 회계제도의 변경에 따른 효과를 검토하는 데 중요한 참고자료가 될 것으로 기대한다.

공인의 사과문에서 실현된 사과 전략 연구: 대중들의 평가에 미치는 영향을 중심으로

장지영 한국사회언어학회 2023 사회언어학 Vol.31 No.2

The purpose of this study is to examine how the apology strategy used in the apology text of public figure affects the public's evaluation of the apology. Based on the losing face and saving face of the speaker and listener, the framework of the apology strategy was presented, and based on this, which apology strategy was used in the actual apology text. In addition, the public's evaluation of each apology was presented, and based on the analysis, the apology was divided into a positive apology and a negative apology, and compared and analyzed which apology strategy was used in each apology. The more the apology strategy was used to save the listener's face by damaging the speaker's face, the more the public evaluated the apology positively the more they did not use the strategy of saving the speaker's face and damaging the listener's face. On the other hand, apologies using strategies that save the speaker's face and damage the listener's face are negatively evaluated despite the use of strategies that damage the speaker's face. In other words, the apology strategy realized in the apology text is an important factor in determining the public's evaluation.

A Study on the Introduction and Problems of Capstone Design Program in International Trade Department

장지영,정무섭,Abdenour Haddou 한국무역상무학회 2018 貿易商務硏究 Vol.80 No.-

A capstone design class can provide the valuable educational setting for students in terms of collaboration of industry-university, linking the theoretical methodology to the reality. This study examined 20 final reports by 97 students who took the capstone design program in Dong-A university. 70% of student were able to generate international trade sales within one semester proving young students have advantage in time and passion. Our analysis found that students limit their potential due to the lack of real industry exposure. Students chose only the light consumer items while most of SME export items are intermediate industry items and 88% of employment is held by SME. And with the advent of 4th industrial revolution, students shows great interests learning e-commerce related skills as online marketing is a key factor for success in their business model. Implication of our research is summarized into two; first, our finding is in accordance with Kim Hyun-jae and Choi Young-joon (2015) that skills and quality mismatch between the labor demand from industry and supply from university increases the idle labour amount. secondly, therefore, it is necessary to increase the quality of capstone design class to reduce the mismatch and improve the efficiency of labor market. Although Capstone design is a good program for students to experience the whole process of trading, it is not easy to find practical field problems at university. Therefore, further research on linking capstone design program with industry would be necessary.

영양교육이 초등학생의 식습관 및 잔반량에 미치는 영향

장지영,이경애,이정숙 고신대학교 고신보건과학연구소 2010 보건과학연구소보 Vol.20 No.-

This study was collected to investigate the effects of nutrition education on dietary habit and school food waste of the elementary school students. The survey was collected from April 12 to April 24, 2009 by questionnaires and date analyzed by SPSS program Nutrition knowledge was significantly increased by nutrition education. There was no significant different between educated group and uneducated group in dietary habit. The educated group shows a significant change in the food waste. It would be effective to provide nutrition education text book and program those meet specific needs of the elementary school students.

한글날을 맞이하여

장지영 한글학회 1957 한글 Vol.- No.122

국소 진행된 식도암에서 방사선치료와 광역동치료의 병행 3예

장지영,박찬국 朝鮮大學校 附設 醫學硏究所 2007 The Medical Journal of Chosun University Vol.32 No.1

Surgical resection has been the mainstay of therapy with curative intent in esophageal cancer. However, a large proportion of the esophageal cancer patients is detected with unresectable disease at the time of initial diagnosis. The survival outcome of radiotherapy alone was very poor although radiotherapy has been the major treatment modality in advanced esophageal cancer. We report the outcome of radiotherapy and photodynamic therapy in a multimodality approach for the treatment of patients with advanced esophageal cancer. Three patients with advanced esophageal cancer were treated with two-times photodynamic therapy 7-22 days before external beam radiotherapy. All patients had the middle thoracic lesion and squamous cell carcinoma. Total tumor dose of external beam radiotherapy delivered with curative intent was 55.8 Gy for 40-46 days. Significant toxicity during radiotherapy was not seen in all patients. The survival periods of 3 patients were 29, 12, and 27 months, respectively. Two out of three were alive at final follow-up. Radiotherapy and photodynamic therapy are the current modalities of palliating dysphagia and obstruction in esophageal cancer. This paper shows that the combination of radiotherapy and photodynamic therapy offers promising results for patients with advanced esophageal cancer.