29 research outputs found

    Mucosal Melanoma Arising in the Eustachian Tube : A Case Report

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    Mucosal melanoma is a very rare disease. Most cases of mucosal melanoma have their origins in the head and neck region. To date, only three cases of melanoma originating from the eustachian tube have been reported. We present a case of mucosal melanoma of eustachian tube origin in which a complete excision was performed. The treatment of mucosal melanoma is not well established, but surgical excision is considered to be the treatment of choice. Radiotherapy is controversial but given consideration in the present case because of the anatomic complexity and difficulty in performing a complete excision. In this case, the patient underwent adjuvant radiotherapy and the mass size was greatly decreased which aided the subsequent surgical excision. Systemic chemotherapy was not utilized in this case. However, it is often used for palliative purposes. A literature review was conducted in the presentation of this case.ope

    Hearing Results of Ossiculoplasty Using Polycelยฎ Prosthesis

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    Background and Objectives๏ผšDuring the last decade, the surgical use of alloplasts has become more and more widespread among otologists. In this study, we evaluated the hearing results of ossiculoplasty using Polycelยฎ prosthesis. Subjects and Method๏ผšOne hundred eighty eight cases who underwent ossicular chain reconstruction using Polycelยฎ prosthesis and had been followed up postoperatively for more than 12 months at Severance Eye-ENT Hospital from 1998 to 2002 were reviewed retrospectively. Postoperative hearing results were assessed by measuring the postoperative air-bone gap (ABG) and closure in air-bone gap. Successful postoperative ABG criteria were defined as the following three groups๏ผ›ABG of โ‰ค10 dB, ABG of โ‰ค20 dB, and ABG of โ‰ค30 dB. Several prognostic factors such as the condition of middle ear mucosa and ossicles, presence or absence of cholesteatoma, surgical method, staging and revision surgery were analyzed. Results๏ผšOf the total of 188 cases, 22 cases (11.7%) were โ‰ค10 dB ABG, 96 (51.1%) cases were โ‰ค20 dB ABG, and 158 (84.0%) cases were โ‰ค30 dB ABG. The hearing results were good for healthy middle ear mucosa and cases which contained stapes superstructure, the hearing results were good. Conclusion๏ผšPolycelยฎ is a good material to be used in ossiculoplasty as a hydroxyapatite and autologous bone. In ossiculoplasty, good prognostic factors of the middle ear condition were healthy middle ear mucosa and the presence of stapes superstructure.ope

    Classification of temporal bone pneumatization by computed tomography

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    ์˜ํ•™๊ณผ/์„์‚ฌ[ํ•œ๊ธ€] ์ธก๋‘๊ณจ์€ ํ•จ๊ธฐํ™” ๋˜์–ด ์žˆ์–ด ๊ณต๋ช…, ์Œํ–ฅ ๋ถ„์‚ฐ ๋“ฑ ์†Œ๋ฆฌ์˜ ์ „๋‹ฌ์„ ๋•๊ณ  ๋‘๊ฐœ ๋ฌด๊ฒŒ๋ฅผ ๊ฐ์†Œ์‹œํ‚ค๋ฉฐ ์™ธ๋ถ€ ์˜จ๋„๋ณ€ํ™”๋กœ๋ถ€ํ„ฐ ๋‚ด์ด๋ฅผ ๋ณดํ˜ธํ•˜๋Š” ๊ธฐ๋Šฅ์„ ๊ฐ€์ง„๋‹ค. ํŠนํžˆ ์ค‘์ด๊ฐ•์— ๋Œ€ํ•˜์—ฌ ๊ณต๊ธฐ ์ €์žฅ์†Œ ์—ญํ• ์ด ์žˆ์–ด ์ด๊ด€์˜ ๊ธฐ๋Šฅ์ด ์ €ํ•˜๋˜์—ˆ์„ ๋•Œ ์ค‘์ด๊ฐ•์˜ ์Œ์•• ํ˜•์„ฑ์„ ๋ฐฉ์ง€ํ•˜์—ฌ ๊ณ ๋ง‰์˜ ๋ณ€์„ฑ๊ณผ ์ค‘์ด์—ผ์˜ ์ง„ํ–‰์„ ๋ง‰์„ ์ˆ˜ ์žˆ๋‹ค. ๋”ฐ๋ผ์„œ ์ธก๋‘๊ณจ ํ•จ๊ธฐํ™” ์ •๋„๋Š” ์ค‘์ด์—ผ์˜ ๋ฐœ์ƒ ๋ฐ ์ง„์ฃผ์ข…์˜ ํ˜•์„ฑ์— ์˜ํ–ฅ์„ ๋ฏธ์น˜๋ฉฐ, ๋˜ํ•œ ์ค‘์ด ์ˆ˜์ˆ  ํ›„์—๋„ ๊ทธ ์˜ˆํ›„๋ฅผ ๊ฒฐ์ •ํ•˜๋Š” ์ฃผ์š”์ธ์ž์ด๋‹ค. ๊ทธ๋™์•ˆ ์ธก๋‘๊ณจ์˜ ํ•จ๊ธฐํ™”๋ฅผ ํ‰๊ฐ€ํ•˜๋ ค๋Š” ์—ฐ๊ตฌ๊ฐ€ ๋งŽ์ด ์‹œ๋„๋˜์—ˆ์œผ๋‚˜ ์ „์ฒด ์ธก๋‘๊ณจ์˜ ํ•จ๊ธฐํ™”๋ฅผ ํ‰๊ฐ€ํ•˜๋Š” ๋ฐ์—๋Š” ํ•œ๊ณ„๊ฐ€ ์žˆ์—ˆ๋‹ค. ์ตœ๊ทผ ๋ฐฉ์‚ฌ์„ ํ•™์ ์ธ ๊ฒ€์‚ฌ์˜ ๋ฐœ๋‹ฌ๋กœ ์‹ค์ œ ์œ ๋Œ ๋ด‰์†Œ์˜ ๋ถ€ํ”ผ๋ฅผ ๊ตฌํ•  ์ˆ˜ ์žˆ๊ฒŒ ๋˜์—ˆ์œผ๋‚˜ ํ•จ๊ธฐํ™”๋ฅผ ํ‰๊ฐ€ํ•˜๋Š” ์ผ๋ฐ˜์ ์ธ ๊ธฐ์ค€์€ ์•„์ง ํ™•๋ฆฝ๋˜์ง€ ๋ชปํ•œ ์‹ค์ •์ด๋ฉฐ ์ž„์ƒ์ ์œผ๋กœ ๋งŽ์€ ํ™˜์ž์˜ ํ‰๊ฐ€์— ์†์‰ฝ๊ฒŒ ์ด์šฉํ•˜๋Š” ๋ฐ์—๋Š” ์–ด๋ ค์›€์ด ์žˆ๋‹ค. ๋ณธ ์—ฐ๊ตฌ์—์„œ๋Š” ์ปดํ“จํ„ฐ ๋‹จ์ธต ์ดฌ์˜ ํ›„ 3์ฐจ์› ์˜์ƒ ์žฌ๊ตฌ์„ฑ์„ ์ด์šฉํ•˜์—ฌ ์‹ค์ œ ์ธก๋‘๊ณจ์˜ ๋ถ€ํ”ผ๊ฐ’์„ ๊ตฌํ•˜๊ณ , ์ž„์˜๋กœ ์„ค์ •ํ•œ ํ•ด๋ถ€ํ•™์ ์ธ ๊ตฌ์กฐ๋ฅผ ๊ธฐ์ค€์œผ๋กœ ์œ ๋Œ ๋ด‰์†Œ์˜ ๋ฐœ๋‹ฌ ์ •๋„๋ฅผ ๋“ฑ๊ธ‰์œผ๋กœ ๋‚˜๋ˆ„์–ด ์ „์ฒด ์ธก๋‘๊ณจ์˜ ํ•จ๊ธฐํ™”๋ฅผ ์˜ˆ์ธกํ•  ์ˆ˜ ์žˆ๋Š”์ง€ ์•Œ์•„๋ณด์•˜๋‹ค. ์ปดํ“จํ„ฐ ๋‹จ์ธต ์ดฌ์˜์˜ ์ถ”์นจ๋ณตํ•ฉ์ฒด๊ฐ€ ์•„์ด์Šคํฌ๋ฆผ ์ฝ˜ ๋ชจ์–‘์œผ๋กœ ๊ด€์ฐฐ๋˜๋Š” ์ถ•์ƒ๋ฉด(axial view)์—์„œ S์ƒ ์ •๋งฅ๋™์˜ ์ „ํ›„๋ฐฉ ๊ฒฝ๊ณ„๋ฅผ ๊ธฐ์ค€์œผ๋กœ ํ•จ๊ธฐํ™”๋ฅผ ํ‰๊ฐ€ํ•œ ๊ฒฝ์šฐ ๊ฐ ๋“ฑ๊ธ‰ ๊ฐ„ ์ธก๋‘๊ณจ ์œ ๋Œ ๋ด‰์†Œ์˜ ์ „์ฒด ๋ถ€ํ”ผ๊ฐ’์ด ํ†ต๊ณ„ํ•™์ ์œผ๋กœ ์œ ์˜ํ•œ ์ฐจ์ด๋ฅผ ๋ณด์˜€๋‹ค. ๋ฏธ๋กœ๋ฅผ ๊ธฐ์ค€์œผ๋กœ ๋‚ด์ด์ฃผ์œ„๋ด‰์†Œ๋ฅผ ํ‰๊ฐ€ํ•˜๊ฑฐ๋‚˜ ํ•˜ํ–‰๊ฒฝ๋™๋งฅ์„ ๊ธฐ์ค€์œผ๋กœ ์ถ”์ฒด ๋ด‰์†Œ๋ฅผ ํ‰๊ฐ€ํ•œ ๊ฒฝ์šฐ๋Š” ์ „์ฒด ์ธก๋‘๊ณจ์˜ ํ•จ๊ธฐํ™”๋ฅผ ๋ฐ˜์˜ํ•˜๋Š” ๋ฐ์— ๋ถ€์ ์ ˆํ•˜์˜€๋‹ค. ๋˜ํ•œ ์ถ”์นจ๋ณตํ•ฉ์ฒด๊ฐ€ ๋ณด์ด๊ธฐ ์‹œ์ž‘ํ•˜๋Š” ๋‹จ๋ฉด์—์„œ ๊ฐ€์žฅ ํฐ ์œ ๋Œ ๋ด‰์†Œ์ธ ์œ ๋Œ๋™์˜ ๋‹จ๋ฉด์ ๋„ ์ „์ฒด ์ธก๋‘๊ณจ์˜ ๋ถ€ํ”ผ๊ฐ’๊ณผ ํ†ต๊ณ„ํ•™์ ์œผ๋กœ ๋ฌด๊ด€ํ•˜์˜€๋‹ค. ๊ฒฐ๋ก ์ ์œผ๋กœ ์ค‘์ด์—ผ ํ™˜์ž์˜ ๋‹จ์ธต ์ดฌ์˜ ๊ฒฐ๊ณผ๋ฅผ ํŒ๋…ํ•  ๋•Œ ์ถ”์นจ๋ณตํ•ฉ์ฒด๊ฐ€ ๋ณด์ด๋Š” ๋‹จ๋ฉด์—์„œ S์ƒ ์ •๋งฅ๋™์„ ๊ธฐ์ค€์œผ๋กœ ์œ ๋Œ ๋ด‰์†Œ์˜ ๋ฐœ๋‹ฌ ์ •๋„๋ฅผ ํ‰๊ฐ€ํ•˜๋Š” ๊ฒƒ์€ ์ „์ฒด ์ธก๋‘๊ณจ์˜ ํ•จ๊ธฐํ™”๋ฅผ ์†์‰ฝ๊ฒŒ ์˜ˆ์ธกํ•  ์ˆ˜ ์žˆ๋Š” ์ข‹์€ ๋ฐฉ๋ฒ•์œผ๋กœ ์ƒ๊ฐ๋˜๋ฉฐ, ์ด๋Š” ์ˆ˜์ˆ  ์ „ ํ™˜์ž์˜ ํ•จ๊ธฐํ™” ํ‰๊ฐ€๋ฅผ ์†์‰ฝ๊ฒŒ ๊ฐ€๋Šฅํ•˜๊ฒŒ ํ•˜์—ฌ ์œ ์–‘๋Œ๊ธฐ์ ˆ์ œ์ˆ ์„ ๊ณ„ํšํ•˜๊ณ  ์ˆ  ํ›„ ์˜ˆํ›„๋ฅผ ํ–ฅ์ƒ์‹œํ‚ค๋Š”๋ฐ ๋„์›€์ด ๋  ๊ฒƒ์ด๋‹ค. [์˜๋ฌธ]The pneumatized temporal bone has many diverse functions such as reception of sound, resonance, acoustic dissipation, insulation, lightening of the weight of the skull, protection from external violence. Especially, the air reservoir function claims that during eustachian tube dysfuction, squamomastoid pneumatization provides the reserve volume of air that prevents severe negative pressure from developing in the middle ear due to mucosal air absorption. Various methods of temporal bone imaging have been designed to investigate mastoid pneumatization but there is a limitation in evaluation of temporal bone pneumatization easily and setting up objective criteria. In this study, the volume of temporal bone air cells was measured by volume rendering technique in three dimensional reconstruction and grouping of the temporal bone pneumatization by the arbitrary criteria. And then, we examined the difference of the entire volume among the groups. Grouping was done on the basis of the sigmoid sinus at the level of incudomalleolar joint, there was a significant difference in the entire volume of temporal bone statistically. Grouping on the basis of the labyrinth and the descending carotid artery was insignificant. Further, there was no significant correlation between the cross-sectional area of the antrum and the entire volume of the temporal bone. In conclusion, we can estimate the degree of the pneumatization of temporal bone easily by evaluating of the air cells around the sigmoid sinus at axial CT image. The result of this study can be helpful in planning tympanomastoidectomy and improving the postoperative prognosis of the patients of chronic otitis media.ope

    ์‚ฌ๋žŒ ์ค‘์ด ์ ๋ง‰ ์ƒํ”ผ ์„ธํฌ์—์„œ ์ด์˜จ ์ด๋™์— ์žˆ์–ด Protease-activated receptor 2 ์˜ ์—ญํ• 

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    Dept. of Medicine/๋ฐ•์‚ฌProtease-activated receptor 2 (PAR2) has diverse functions in airway epithelia. We investigated the role of PAR2 in regulating epithelial surface liquid volume in human middle ear epithelia. The presence of PAR2 in human middle ear epithelial cells (HMEEC) was confirmed by reverse transcription- polymerase chain reaction (RT-PCR) and PAR2 expression was observed more prominently at the basal layer of inflamed middle ear mucosa by immunostaining. Hydrolysis of synthetic fluorescent PAR2 increased with the effusion of middle ear in dose-dependent manner and its activity decreased with trypin inhibitor, aprotinin. Furthermore known endogenous activator of PAR2, human airway tryptase (HAT) was identified in middle ear effusion. PAR2 was highly related with middle ear inflammation. Epithelial surface liquid volume was evaluated with confocal microscopy using Z-stack analysis. The height of surface liquid layer was 35.5 ยฑ 1.6 ฮผm with the treatment of 10 ฮผM PAR2-AP (activating peptide) on apical side and 36.3 ยฑ 4.6 ฮผm with basolateral treatment of PAR2-AP. The increased surface liquid layer was smooth and evenly elevated compared with control (30.3 ยฑ 2.4 ฮผm). We also checked whether PAR2-AP could induce intracellular Ca2+ increasing and transepithelial current using fluorescent dye and vibrating probe. PAR2-AP induced intracellular Ca2+ increasing response similar to the response with ATP. And short circuit current was noted in the middle ear mucosa with the treatment of PAR2-AP. The increase of current density was prominent in the pretreatment of amirolide though, however it was blocked with 4,4โ€™-Diisothiocyano-2,2โ€™-stilbenedisulfonic acid (DIDS). Therefore the activation of PAR2 can induce fluid secretion in the middle ear by increasing intracellular Ca2+ and PAR2 may be related with middle ear epithelial ion channel. These results imply that serine protease such as HAT in the middle ear effusion has a role in regulating epithelial surface liquid volume by controlling chloride secretion via PAR2.ope

    ํ”Œ๋ฆฌ์ธ ์˜ ์ž๋™ ์ƒ์„ฑ ์—ฐ๊ตฌ

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    ํ•™์œ„๋…ผ๋ฌธ (์„์‚ฌ)-- ์„œ์šธ๋Œ€ํ•™๊ต ๋Œ€ํ•™์› : ์ „๊ธฐยท์ปดํ“จํ„ฐ๊ณตํ•™๋ถ€, 2012. 2. ๊ณ ํ˜•์„.๊ทธ๋ž˜ํ”ฝ์Šค ๋ถ„์•ผ์˜ ๋ฌผ๋ฆฌ ๊ธฐ๋ฐ˜ ์‹œ๋ฎฌ๋ ˆ์ด์…˜ ์ค‘ ์˜๋ณต ์‹œ๋ฎฌ๋ ˆ์ด์…˜์€ ํ˜„์‹ค ์„ธ๊ณ„์˜ ์˜๋ณต์„ ์ถฉ๋ถ„ํžˆ ์‚ฌ์‹ค์ ์œผ๋กœ ์žฌํ˜„ํ•  ์ˆ˜ ์žˆ๋Š” ์ˆ˜์ค€์— ๋„๋‹ฌํ•˜์˜€๋‹ค. ๋งค์šฐ ๋ณต์žกํ•œ ๊ตฌ์กฐ์˜ ์˜๋ณต์„ ์‚ฌ์‹ค์ ์œผ๋กœ ์žฌํ˜„ํ•˜๋Š” ๊ฒƒ์€ ์˜๋ณต ์‹œ๋ฎฌ๋ ˆ์ด์…˜์— ํ’๋ถ€ํ•œ ๋‹ค์–‘์„ฑ์„ ๋ถ€์—ฌํ•ด ์ค€๋‹ค๋Š” ์ ์—์„œ ์˜๋ฏธ๊ฐ€ ๊นŠ๋‹ค. ๋ณธ ๋…ผ๋ฌธ์—์„œ๋Š” ์ด๋Ÿฌํ•œ ๋ณต์žกํ•œ ๊ตฌ์กฐ์˜ ์˜๋ณต์—์„œ ๋งŽ์ด ๋‚˜ํƒ€๋‚˜๋Š” ์ฃผ๋ฆ„ ํ˜•ํƒœ์˜ ๊ธฐ๋ณธ์„ ์ด๋ฃจ๋Š” ํ”Œ๋ฆฌ์ธ ๋ฅผ ๊ตฌ์กฐํ™”ํ•จ์œผ๋กœ์จ ๋‹จ์ˆœํ•œ ์ž…๋ ฅ ๊ฐ’์œผ๋กœ ํ”Œ๋ฆฌ์ธ ์˜ ์ƒ์„ฑ ๋ฐ ์‹œ๋ฎฌ๋ ˆ์ด์…˜์ด ์‰ฝ๊ฒŒ ๊ฐ€๋Šฅํ•˜๋„๋ก ํ•˜๋Š” ๊ฒƒ์— ๋ชฉํ‘œ๋ฅผ ๋‘์—ˆ๋‹ค. ํ”Œ๋ฆฌ์ธ ๊ฐ€ ์‚ฝ์ž…๋  ์œ„์น˜, ํฌ๊ธฐ, ๋ฐฉํ–ฅ์„ ์ง€์ •ํ•˜๋Š” ๊ฒƒ์œผ๋กœ ํ”Œ๋ฆฌ์ธ ์˜ ์ƒ์„ฑ์ด ์‰ฝ๊ฒŒ ์ด๋ฃจ์–ด์งˆ ์ˆ˜ ์žˆ์œผ๋ฉฐ, ์ด๋Ÿฌํ•œ ํ”Œ๋ฆฌ์ธ ๋Š” ์˜๋ณต์˜ ๊ฐ€์ƒ ์‹œ๋ฎฌ๋ ˆ์ด์…˜์— ํฐ ํ’๋ถ€ํ•จ์„ ๋ถ€์—ฌํ•ด ์ค„ ์ˆ˜ ์žˆ๋‹ค.Maste

    Comparison of Hounsfield Unit in cone beam computed tomography and conventional computed tomography

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    ์น˜์˜ํ•™๊ณผ/์„์‚ฌ์ž„ํ”Œ๋ž€ํŠธ ์‹๋ฆฝ ๋ถ€์œ„์˜ ๊ณจ๋ฐ€๋„๋Š” ์„ฑ๊ณต์ ์ธ ์ž„ํ”Œ๋ž€ํŠธ๋ฅผ ์œ„ํ•œ ํ•„์ˆ˜์ ์ธ ์š”์†Œ๋กœ ๊ณ ๋ ค๋˜๊ณ  ์žˆ๋‹ค. ์ผ๋ฐ˜ ์ „์‚ฐํ™”๋‹จ์ธต์˜์ƒ์—์„œ๋Š” Hounsfield Unit ๊ฐ’์„ ํ†ตํ•ด ๊ณจ๋ฐ€๋„๋ฅผ ๊ฐ๊ด€์ ์œผ๋กœ ๋‚˜ํƒ€๋‚ผ ์ˆ˜ ์žˆ์—ˆ์œผ๋‚˜ ์ฝ˜๋น”ํ˜• ์ „์‚ฐํ™”๋‹จ์ธต์˜์ƒ์—์„œ๋Š” ์•„์ง ๊ฐ๊ด€ํ™”๋œ ๊ธฐ์ค€์ด ์—†๋‹ค. ๋ณธ ์—ฐ๊ตฌ์—์„œ๋Š” MINI CT QC Phantom ๋ชจ๋ธ์— ๋Œ€ํ•œ ์ผ๋ฐ˜ ์ „์‚ฐํ™”๋‹จ์ธต์˜์ƒ๊ณผ ์ฝ˜๋น”ํ˜• ์ „์‚ฐํ™”๋‹จ์ธต์˜์ƒ ์ดฌ์˜ ๋ฐ์ดํ„ฐ๋ฅผ ๋น„๊ต ๋ถ„์„ํ•˜์—ฌ ์ฝ˜๋น”ํ˜• ์ „์‚ฐํ™”๋‹จ์ธต์˜์ƒ์—์„œ ์กฐ์ง ๋ฐ€๋„์— ๋Œ€ํ•œ ์ •๋Ÿ‰์  ํ‰๊ฐ€ ๊ธฐ์ค€์„ ๋งˆ๋ จํ•˜๊ณ ์ž ํ•˜์˜€๋‹ค. ์ผ๋ฐ˜ ์ „์‚ฐํ™”๋‹จ์ธต์˜์ƒ๊ธฐ๋Š” CT HiSpeed Advantageยฎ(GE Medical System, Milwaukee, USA)๋ฅผ, ์ฝ˜๋น”ํ˜• ์ „์‚ฐํ™”๋‹จ์ธต์˜์ƒ ๊ธฐ๋Š” Symphonyยฎ(Ray Co., Seoul, Korea)์™€ ASAHI Alphard 3030ยฎ(Belmont Takara, Kyoto, Japan)๋ฅผ ์ด์šฉํ•˜์˜€๊ณ  Phantom์„ ์‹ค์ œ ํ™˜์ž์˜ ๋‘๋ถ€ ์œ„์น˜์™€ ๋™์ผํ•˜๊ฒŒ ์œ„์น˜์‹œํ‚จ ํ›„ ๊ฐ ๊ธฐ๊ธฐ๋งˆ๋‹ค ๋™์ผํ•œ ์œ„์น˜์—์„œ ๋™์ผํ•œ ์ดฌ์˜ ์กฐ๊ฑด์œผ๋กœ 3ํšŒ ์—ฐ์†ํ•˜์—ฌ ์ดฌ์˜ํ•˜์˜€๋‹ค. ์ดฌ์˜์—์„œ ์–ป์–ด์ง„ Hounsfield Unit ๊ฐ’์„ ์ˆ˜์ง‘ํ•˜์—ฌ ํ‰๊ท ๊ฐ’์„ ๊ตฌํ•˜์˜€๋‹ค. ๊ธฐ๊ธฐ๋งˆ๋‹ค ๊ฐ ์ดฌ์˜ํšŒ์ฐจ๋ณ„ Hounsfield Unit ๊ฐ’์ด ์ผ์ •ํ•œ์ง€ ๋ถ„์„ํ•˜๊ณ  ๊ทธ ํ›„ ์ผ๋ฐ˜ ์ „์‚ฐํ™”๋‹จ์ธต์ดฌ์˜์—์„œ ์–ป์–ด์ง„ Hounsfield Unit ๊ฐ’๊ณผ ์ฝ˜๋น”ํ˜• ์ „์‚ฐํ™”๋‹จ์ธต์ดฌ์˜์—์„œ ์–ป์–ด์ง„ Hounsfield Unit ๊ฐ’์ด ์ผ์ •ํ•œ ์ƒ๊ด€๊ด€๊ณ„๋ฅผ ๊ฐ–๋Š”์ง€ ๋ถ„์„ํ•˜์˜€๋‹ค. ์—ฐ๊ตฌ๊ฒฐ๊ณผ ์ฝ˜๋น”ํ˜• ์ „์‚ฐํ™”๋‹จ์ธต์ดฌ์˜์„ ๋™์ผํ•œ ์กฐ๊ฑด์—์„œ ๋™์ผํ•œ ๋ฌผ์ฒด์— ๋Œ€ํ•ด ์‹œํ–‰ํ•˜์˜€์„ ๋•Œ ๋Œ€์ƒ์— ๋Œ€ํ•ด ์ „๋ฐ˜์ ์œผ๋กœ ์ผ์ •ํ•œ Hounsfield Unit์„ ์–ป์„ ์ˆ˜ ์žˆ์—ˆ์œผ๋‚˜ ์‹ ๋ขฐ์„ฑ์€ ์ผ๋ฐ˜ ์ „์‚ฐํ™”๋‹จ์ธต์ดฌ์˜์— ๋น„ํ•ด ๋‚ฎ์•˜์œผ๋ฉฐ ์‚ฌ์šฉํ•œ ๊ธฐ๊ธฐ์— ๋”ฐ๋ผ ์ฐจ์ด๊ฐ€ ์žˆ์—ˆ๋‹ค. ๋ณธ ์—ฐ๊ตฌ์—์„œ ์‚ฌ์šฉํ•œ ์ดฌ์˜๊ธฐ๊ธฐ ์ค‘ Symphonyยฎ(Ray Co., Seoul, Korea)์— ๋น„ํ•ด ASAHI Alphard 3030ยฎ(Belmont Takara, Kyoto, Japan)๋ฅผ ์ด์šฉํ•œ ๊ฒฐ๊ณผ๊ฐ’์ด ๋ณด๋‹ค ๋‚ฎ์€ Hounsfield unit์— ๋Œ€ํ•œ ์‹ ๋ขฐ์„ฑ์„ ๋ณด์—ฌ์ฃผ์—ˆ๋‹ค. ์ผ๋ฐ˜ ์ „์‚ฐํ™”๋‹จ์ธต์ดฌ์˜ Hounsfield Unit๊ณผ ์ฝ˜๋น”ํ˜• ์ „์‚ฐํ™”๋‹จ์ธต์ดฌ์˜์˜ Hounsfield Unit์˜ ์ƒ๊ด€๊ด€๊ณ„ ๋ถ„์„์„ ์‹œํ–‰ํ•œ ๊ฒฐ๊ณผ ํŠน์ • ๋ฌผ์งˆ์—์„œ๋งŒ ์ƒ๊ด€๊ด€๊ณ„๋ฅผ ๋ณด์˜€๊ณ  ๊ธฐ๊ธฐ๋งˆ๋‹ค ์ƒ๊ด€๊ด€๊ณ„๋ฅผ ๋ณด์ด๋Š” ๋ฌผ์งˆ์˜ ์ข…๋ฅ˜๊ฐ€ ๋‹ฌ๋ž์œผ๋‚˜ Acrylic, Metal, Nylon์€ ๋ชจ๋‘ ์ƒ๊ด€๊ด€๊ณ„๊ฐ€ ์žˆ๋‹ค๋Š” ๊ฒฐ๊ณผ๊ฐ€ ๋‚˜์™”๋‹ค. ์ฝ˜๋น”ํ˜• ์ „์‚ฐํ™”๋‹จ์ธต์ดฌ์˜๊ธฐ๋Š” ์ „๋ฐ˜์ ์œผ๋กœ ์ผ๊ด€์„ฑ์„ ๊ฐ€์ง€๊ณ  ์žˆ๋‹ค๊ณ  ๋ณด๊ธฐ ์–ด๋ ค์šฐ๋‚˜ ํŠน์ • ๋ฌผ์งˆ์— ๋Œ€ํ•ด์„œ๋Š” ์ผ๊ด€์„ฑ ์žˆ๋Š” ๊ฒฐ๊ณผ๊ฐ€ ๋‚˜์˜ค๊ธฐ๋„ ํ•˜๋ฏ€๋กœ ๊ทธ๋Ÿฌํ•œ ๋ฌผ์งˆ์„ ๊ฐ๊ด€์„ฑ์„ ํ™•๋ฆฝํ•˜๋Š” ๊ธฐ์ค€์ด ๋˜๋Š” marker๋กœ ํ™œ์šฉํ•˜๋Š” ๋ฐฉ์•ˆ์— ๋Œ€ํ•ด ๊ณ ๋ คํ•ด ๋ณผ ์ˆ˜ ์žˆ์„ ๊ฒƒ์œผ๋กœ ๊ธฐ๋Œ€ํ•œ๋‹ค.ope

    Auditor's Liability for Damages

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    ํ•™์œ„๋…ผ๋ฌธ (์„์‚ฌ)-- ์„œ์šธ๋Œ€ํ•™๊ต ๋Œ€ํ•™์› : ๋ฒ•ํ•™๊ณผ ๋ฏผ๋ฒ•์ „๊ณต, 2016. 2. ๊น€์žฌํ˜•.ํŠน์ • ํšŒ์‚ฌ์˜ ๋ถ„์‹ํšŒ๊ณ„ ์‚ฌ์‹ค์ด ๋ฐํ˜€์กŒ์„ ๋•Œ, ๋ถ„์‹ํšŒ๊ณ„๋ฅผ ์ €์ง€๋ฅธ ํšŒ์‚ฌ์— ํˆฌ์žํ•˜์—ฌ ์†ํ•ด๋ฅผ ์ž…์€ ํˆฌ์ž์ž๋“ค์ด ๊ทธ ํšŒ์‚ฌ์˜ ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์„ ์ƒ๋Œ€๋กœ ๋ฏผ์‚ฌ์ƒ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„์„ ๋ฌป๋Š” ์ผ์ด ์ตœ๊ทผ ๋”์šฑ ๋นˆ๋ฒˆํ•˜๊ฒŒ ์ผ์–ด๋‚˜๊ณ  ์žˆ๋‹ค. ๊ทธ ์†ํ•ด๋ฐฐ์ƒ์ฒญ๊ตฌ์˜ ๊ทผ๊ฑฐ๊ฐ€ ๋˜๋Š” ๋ฒ•๋ฅ ๋กœ๋Š” ์ž๋ณธ์‹œ์žฅ๊ณผ ๊ธˆ์œตํˆฌ์ž์—…์— ๊ด€ํ•œ ๋ฒ•๋ฅ , ์ฃผ์‹ํšŒ์‚ฌ์˜ ์™ธ๋ถ€๊ฐ์‚ฌ์— ๊ด€ํ•œ ๋ฒ•๋ฅ , ๊ทธ๋ฆฌ๊ณ  ๋ฏผ๋ฒ•์ด ์žˆ๋‹ค. ๋‹ค์ˆ˜์˜ ํ”ผํ•ด์ž๋“ค์ด ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์„ ์ƒ๋Œ€๋กœ ์†ํ•ด๋ฐฐ์ƒ์ฒญ๊ตฌ๋ฅผ ํ•˜๋Š” ๊ฒฝ์šฐ ๋Œ€๊ฐœ ์ฒญ๊ตฌ์•ก์ด ๋งค์šฐ ํฌ๊ณ , ๊ทธ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„์ด ๋ถˆ๋ฒ•ํ–‰์œ„์˜ ์„ฑ์งˆ์„ ๊ฐ€์ง„๋‹ค. ๊ทธ๋Ÿฐ๋ฐ๋„ ์ฃผ์š” ์„ฑ๋ฆฝ์š”๊ฑด์— ๋Œ€ํ•œ ์ฆ๋ช…์ฑ…์ž„์„ ์‹ค์งˆ์ ์œผ๋กœ ํ”ผํ•ด์ž๊ฐ€ ์•„๋‹Œ ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์ด ๋ถ€๋‹ดํ•˜๊ณ  ์žˆ์–ด ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์—๊ฒŒ ์ปค๋‹ค๋ž€ ๋ถ€๋‹ด์ด ๋œ๋‹ค. ํŠนํžˆ ํˆฌ์ž์ž ๋ณดํ˜ธ๋ฅผ ์œ„ํ•œ ํŠน๋ณ„๋ฒ•์  ์„ฑ๊ฒฉ์˜ ๋ฒ•๋ฅ ๋กœ์„œ ์„ฑ๋ฆฝ์š”๊ฑด์— ๋Œ€ํ•œ ์ฆ๋ช…์ฑ…์ž„์˜ ์ „ํ™˜ ๊ทœ์ •์„ ๋‘๊ณ  ์žˆ๋Š” ์ž๋ณธ์‹œ์žฅ๊ณผ ๊ธˆ์œตํˆฌ์ž์—…์— ๊ด€ํ•œ ๋ฒ•๋ฅ  ๋ฐ ์ฃผ์‹ํšŒ์‚ฌ์˜ ์™ธ๋ถ€๊ฐ์‚ฌ์— ๊ด€ํ•œ ๋ฒ•๋ฅ ์„ ๊ทผ๊ฑฐ๋กœ ํ•˜๋Š” ์ฒญ๊ตฌ ์™ธ์—๋„, ํŒ๋ก€๋Š” ๋ฏผ๋ฒ•์ƒ์˜ ๋ถˆ๋ฒ•ํ–‰์œ„์ฑ…์ž„์„ ๋ฌป๋Š” ๊ฒฝ์šฐ์—๊นŒ์ง€ ์ธ๊ณผ๊ด€๊ณ„์— ๋Œ€ํ•œ ์ฆ๋ช…์ฑ…์ž„์„ ์‚ฌ์‹ค์ƒ ์ „ํ™˜ํ•˜๊ณ  ์žˆ๋‹ค. ํŒ๋ก€๊ฐ€ ๋ฏผ๋ฒ•์„ ์ ์šฉํ•˜์—ฌ ํŒ๋‹จํ•œ ๊ฒฝ์šฐ์˜ ๋ฒ•๋ฆฌ ๊ตฌ์„ฑ์„ ๋ถ„์„ํ•˜๋Š” ๊ฒƒ์€ ๋งค์šฐ ์ค‘์š”ํ•˜๋‹ค. ๋ฒ•์›์ด ์ผ๊ด€๋˜๊ฒŒ ์ž๋ณธ์‹œ์žฅ๊ณผ ๊ธˆ์œตํˆฌ์ž์—…์— ๊ด€ํ•œ ๋ฒ•๋ฅ  ๋˜๋Š” ์ฃผ์‹ํšŒ์‚ฌ์˜ ์™ธ๋ถ€๊ฐ์‚ฌ์— ๊ด€ํ•œ ๋ฒ•๋ฅ ์ƒ์˜ ์ฒญ๊ตฌ์™€ ๋ฏผ๋ฒ•์ƒ ๋ถˆ๋ฒ•ํ–‰์œ„์ฒญ๊ตฌ๋ฅผ ์ฒญ๊ตฌ๊ถŒ ๊ฒฝํ•ฉ์˜ ๊ด€๊ณ„๋กœ ๋ณผ ๋ฟ๋งŒ ์•„๋‹ˆ๋ผ, ์ž๋ณธ์‹œ์žฅ๊ณผ ๊ธˆ์œตํˆฌ์ž์—…์— ๊ด€ํ•œ ๋ฒ•๋ฅ  ๋ฐ ์ฃผ์‹ํšŒ์‚ฌ์˜ ์™ธ๋ถ€๊ฐ์‚ฌ์— ๊ด€ํ•œ ๋ฒ•๋ฅ ์ƒ์˜ ๊ด€๋ จ ์กฐํ•ญ์ด ๋ฏผ๋ฒ•์ƒ ๋ถˆ๋ฒ•ํ–‰์œ„๋กœ ์ธํ•œ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„์˜ ์†Œ๋ฉธ์‹œํšจ ๊ทœ์ •๋ณด๋‹ค ๋‹จ๊ธฐ์˜ ์ œ์ฒ™๊ธฐ๊ฐ„์„ ๊ทœ์ •ํ•˜๊ณ  ์žˆ์–ด ์‹ค๋ฌด์ƒ ์ œ์ฒ™๊ธฐ๊ฐ„์˜ ๋„๊ณผ๋ฅผ ์ด์œ ๋กœ ๋ฏผ๋ฒ•์ƒ ๋ถˆ๋ฒ•ํ–‰์œ„์— ๊ธฐํ•œ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„์ด ๋‹คํˆฌ์–ด์ง€๋Š” ๊ฒฝ์šฐ๊ฐ€ ๋งŽ๊ธฐ ๋•Œ๋ฌธ์ด๋‹ค. ๋ฏผ๋ฒ•์ƒ์˜ ๋ถˆ๋ฒ•ํ–‰์œ„์ฑ…์ž„์„ ํŒ๋‹จํ•จ์— ์žˆ์–ด ์ธ๊ณผ๊ด€๊ณ„๋ฅผ ์ถ”์ •ํ•˜๋Š” ํŒ๋ก€์˜ ํƒœ๋„๋Š” ๋ช…์‹œ์ ์ธ ๋ฒ•๋ฅ  ์กฐํ•ญ์ด๋‚˜ ํ™•๋ฆฝ๋œ ๋ฒ•๋ฆฌ์— ๊ธฐ์ดˆํ•œ ๊ฒƒ์€ ์•„๋‹ˆ๋‹ค. ํ•™์ž๋“ค์€ ์ด ํŒ๋ก€๋ฅผ ๋‘๊ณ  ๋ฏธ๊ตญ ์ฆ๊ถŒ๋ฒ•์ƒ์˜ ์‹œ์žฅ์‚ฌ๊ธฐ์ด๋ก ์„ ๋ฐ˜์˜ํ•œ ๊ฒƒ์ด๋ผ ๋ถ„์„ํ•ด ์™”๋‹ค. ๊ทธ๋Ÿฐ๋ฐ ์‹œ์žฅ์‚ฌ๊ธฐ์ด๋ก ์€ ๋ฏธ๊ตญ์—์„œ์กฐ์ฐจ ๋…ผ๋ž€์ด ๋งŽ์€ ์ด๋ก ์ด๋ฉฐ ์ตœ๊ทผ ๋ฏธ๊ตญ ์—ฐ๋ฐฉ๋Œ€๋ฒ•์›์—์„œ๋„ ์‹œ์žฅ์‚ฌ๊ธฐ์ด๋ก ์ด ์•ฝํ™”๋˜๋Š” ๊ฒฝํ–ฅ์ด ๊ฐ์ง€๋˜๊ณ  ์žˆ์–ด ๊ธฐ์กด์˜ ํŒ๋ก€์— ๋Œ€ํ•œ ๋น„ํŒ์  ๊ฒ€ํ† ๊ฐ€ ํ•„์š”ํ•˜๋‹ค. ๋ณธ์งˆ์ ์œผ๋กœ๋Š” ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์˜ ์‚ฌํšŒ์  ์ค‘์š”์„ฑ๊ณผ ํ•„์š”์„ฑ, ๊ทธ๋ฆฌ๊ณ  ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์€ ๊ณ ์˜๋กœ ๋ถ„์‹ํšŒ๊ณ„๋ฅผ ์ €์ง€๋ฅธ ํšŒ์‚ฌ์™€๋Š” ๋‹ฌ๋ฆฌ ๊ณผ์‹ค๋กœ ์ธํ•ด ๋ถ„์‹ํšŒ๊ณ„์‚ฌ์‹ค์„ ๋ฐœ๊ฒฌํ•˜์ง€ ๋ชปํ•œ 2์ฐจ์  ์ฑ…์ž„์ž์— ๋ถˆ๊ณผํ•˜๋‹ค๋Š” ์ ์„ ๊ณ ๋ คํ•˜์—ฌ์•ผ ํ•œ๋‹ค. ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์—๊ฒŒ ๋ฒ•๋ฅ ์ƒ ๋ช…๋ฐฑํžˆ ๊ทœ์ •๋œ ๊ฒƒ ์ด์ƒ์œผ๋กœ ์ฑ…์ž„์„ ๋ถ€๋‹ดํ•˜๋„๋ก ํ•˜๋Š” ๊ฒƒ์€ ๋ฐ”๋žŒ์งํ•˜์ง€ ์•Š์œผ๋ฉฐ, ํˆฌ์ž์ž ๋ณดํ˜ธ๋ฅผ ์œ„ํ•˜์—ฌ ๊ทœ์ •๋œ ํŠน๋ณ„๋ฒ•์ƒ์˜ ๋ฒ•๋ฅ  ์กฐํ•ญ๋“ค๋„ ์—„๊ฒฉํ•˜๊ฒŒ ํ•ด์„ํ•  ํ•„์š”๊ฐ€ ์žˆ๋‹ค. ๋‚˜์•„๊ฐ€ ์ž…๋ฒ•๋ก ์  ๊ด€์ ์—์„œ๋„ ํŠน๋ณ„๋ฒ•์— ๋Œ€ํ•œ ๋น„ํŒ์  ๊ฒ€ํ† ๊ฐ€ ํ•„์š”ํ•˜๋‹ค. ํ•œํŽธ ํŒ๋ก€๋Š” ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์˜ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„์„ ํŒ๋‹จํ•จ์— ์žˆ์–ด ๋…ํŠนํ•œ ์ฑ…์ž„์ œํ•œ์˜ ๋ฒ•๋ฆฌ๋ฅผ ์ „๊ฐœํ•˜์—ฌ ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์˜ ์ฑ…์ž„์„ ์ƒ๋‹นํ•œ ๋น„์œจ๋กœ ์ œํ•œํ•˜๊ณ  ์žˆ๋‹ค. ์‹ ์˜์น™์ด๋‚˜ ํ˜•ํ‰์˜ ์ด๋…์„ ๊ทผ๊ฑฐ๋กœ ๋“ค๊ณ  ์žˆ๋‹ค. ๊ทธ ์ด์œ ๋Š”, ๋ถ„์‹ํšŒ๊ณ„์˜ ์ฃผ์ฒด์ธ ํ”ผ๊ฐ์‚ฌํšŒ์‚ฌ์™€ ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์ด ๊ณต๋™๋ถˆ๋ฒ•ํ–‰์œ„์ฑ…์ž„์ž๋กœ์„œ ๋ถ€์ง„์ •์—ฐ๋Œ€์ฑ…์ž„์„ ๋ถ€๋‹ดํ•˜๊ฒŒ ๋˜๋Š”๋ฐ, ์ด๋กœ ์ธํ•ด ์‹ค์งˆ์ ์œผ๋กœ ๋ฌด์ž๋ ฅ ์ƒํƒœ์ธ ํ”ผ๊ฐ์‚ฌํšŒ์‚ฌ ๋Œ€์‹  ๋ถˆ๋ฒ•์„ฑ์˜ ์ •๋„๊ฐ€ ํ›จ์”ฌ ์•ฝํ•œ 2์ฐจ์  ์ฑ…์ž„์ž์ธ ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์ด ๋ชจ๋“  ์†ํ•ด๋ฅผ ๋ถ€๋‹ดํ•˜๊ฒŒ ๋˜๋Š” ๋ถˆํ•ฉ๋ฆฌํ•œ ๊ฒฐ๊ณผ๋ฅผ ํ”ผํ•˜๊ธฐ ์œ„ํ•œ ํ•„์š”์—์„œ ๋น„๋กฏ๋œ ๊ฒƒ์ด๋ผ ์ถ”์ธก๋œ๋‹ค. ์ตœ๊ทผ ์ž๋ณธ์‹œ์žฅ๊ณผ ๊ธˆ์œตํˆฌ์ž์—…์— ๊ด€ํ•œ ๋ฒ•๋ฅ  ๋ฐ ์ฃผ์‹ํšŒ์‚ฌ์˜ ์™ธ๋ถ€๊ฐ์‚ฌ์— ๊ด€ํ•œ ๋ฒ•๋ฅ ์— ๋น„๋ก€์ฑ…์ž„์ œ๊ฐ€ ๋„์ž…๋˜์–ด ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์—๊ฒŒ ๊ณ ์˜๊ฐ€ ์—†๋Š” ๊ฒฝ์šฐ์—๋Š” ๋ฒ•์›์ด ์ •ํ•˜๋Š” ์ฑ…์ž„๋น„์œจ์— ๋”ฐ๋ผ์„œ๋งŒ ์†ํ•ด๋ฅผ ๋ฐฐ์ƒํ•  ์ฑ…์ž„์„ ๋ถ€๋‹ดํ•˜๊ฒŒ ๋˜์—ˆ๋‹ค. ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์ด ์ •๋‹นํ•˜๊ฒŒ ๋ถ€๋‹ดํ•˜์—ฌ์•ผ ํ•  ์ฑ…์ž„ ์ด์ƒ์˜ ๊ณผ๋„ํ•œ ์ฑ…์ž„์„ ๋ถ€๋‹ดํ•˜์ง€ ์•Š๋„๋ก ํ•˜๋Š” ์ทจ์ง€์˜ ๋ฒ•๋ฅ  ๊ทœ์ •์ด ์‹ ์„ค๋œ ๊ฒƒ์€ ํ™˜์˜ํ• ๋งŒํ•œ ์ผ์ด๋‹ค. ๋‹ค๋งŒ ์ด ๋น„๋ก€์ฑ…์ž„์ œ๋Š” ๋ฏผ๋ฒ•์ƒ์˜ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„์— ์ ์šฉ๋  ์ˆ˜ ์—†๊ณ  ๋ฒ•๋ฌธ์ด ๋ช…ํ™•ํ•˜์ง€ ์•Š๊ฑฐ๋‚˜ ๊ณ ๋ คํ•˜์ง€ ๋ชปํ•œ ๋ถ€๋ถ„์ด ์žˆ๊ธฐ ๋•Œ๋ฌธ์—, ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์— ๋Œ€ํ•œ ์ฑ…์ž„์ œํ•œ์˜ ๋ฒ•๋ฆฌ๋Š” ์—ฌ์ „ํžˆ ์‹คํšจ์„ฑ์„ ๊ฐ–๊ณ  ์žˆ๋‹ค. ๋น„๋ก€์ฑ…์ž„์ œ๊ฐ€ ์‹ค์ œ๋กœ ์ ์šฉ๋œ ์‚ฌ๋ก€๋Š” ์•„์ง ์—†๋‹ค. ๋”ฐ๋ผ์„œ ๋น„๋ก€์ฑ…์ž„์ œ์™€ ์ฑ…์ž„์ œํ•œ ๋ฒ•๋ฆฌ์˜ ๊ด€๊ณ„์— ๋Œ€ํ•œ ๋ฒ•์›์˜ ํƒœ๋„ ์—ญ์‹œ ์•„์ง๊นŒ์ง€๋Š” ์•Œ ์ˆ˜ ์—†๋‹ค. ์ด ๋ถ€๋ถ„์— ๋Œ€ํ•˜์—ฌ๋Š” ์‚ฌ๋ก€์˜ ์ถ•์ ์„ ํ†ตํ•œ ์ง€์†์ ์ธ ์—ฐ๊ตฌ๊ฐ€ ์ด๋ฃจ์–ด์ ธ์•ผ ํ•  ๊ฒƒ์ด๋‹ค.Civil courts in Korea are recently witnessing a growing number of investors seeking to hold the auditor liable for the damages they suffered due to accounting irregularities involving a company they invested in. The laws providing the basis for such claims are the Financial Investment Services and Capital Markets Act (the Capital Markets Act), the Act on External Audit of Stock Companies (the External Audit Act), and the Civil Law. When faced with a claim for damages filed by the investors, the auditor is placed under a heavy burden given that the plaintiffs, who in most cases collectively file a lawsuit, claim a considerable amount of damages in aggregate and that it is actually the auditor, not the plaintiffs, who is charged with the burden of proof of major requirements to establish the defendants liability despite the fact that the damages were incurred as a result of an act that is illegal in nature. It is particularly notable that aside from the cases filed on the basis of the Capital Markets Act and/or the External Audit Act, which provide for a reversal of the burden of proof, courts have imposed upon the auditor a de facto reversal of the burden of proof of the causation even in the cases involving tort liability under the Civil Law. Examining the logic behind the judicial judgments rendered on the basis of the Civil Law holds great significance. That is because not only have courts maintained a consistent stance that a claim made under the Capital Markets Act and/or the External Audit Act and that made under the Civil Law competes with each other, but the auditors liability for the damages claimed is often decided based on whether the auditor is responsible for tort under the Civil Law for the reason that the specified period of time for bringing a claim under the statute of repose prescribed in the Capital Markets Act and/or the External Audit Act has expired, which is shorter than that under the statute of limitations prescribed in the Civil Law. The aforementioned tendency of courts to assume such causation in determining tort liability under the Civil Law is not based upon an explicit legal provision or an established principle of law. The academic circles have held the view that courts adopted the foregoing attitude in reliance upon the fraud-on-the-market theory under the US Securities Act. However, the theory is highly controversial even in the US and has been recently losing ground within the US Supreme Court, hence the need for a critical study of the aforementioned judicial precedents. In essence, together with the importance and necessity of the roles auditors play in our society, it should be duly taken into consideration that the auditor merely bears a secondary liability for the tort, who failed by negligence to discover the companys window-dressing, as opposed to the company which committed the fraud by willful intent. In this regard, it is unreasonable to hold the auditor liable beyond the level explicitly specified in the law, and a strict interpretation should be applied to the relevant provisions under the Capital Markets Act and the External Audit Act aimed at protecting investors. Further, these two special laws require critical review from a legislative point of view. Also relevant to note is that courts have significantly limited the auditors share of liability in their rulings by virtue of a unique logic of liability limitation. Such judgments often cite the principle of good faith and/or the concept of fairness as the grounds for limiting the auditors liability, presumably for the purpose of avoiding an absurd situation where the auditor, who is obligated to compensate for the damages jointly and severally with the company if held liable by the court, ends up taking the full responsibility for the entire amount of the damages awarded due to the companys practical insolvency despite the fact that the auditor only bears a secondary liability whose illegality is much less severe than that of the company. As the Capital Markets Act and the External Audit Act recently introduced the concept of proportionate liability, the auditor, if no willful intent was involved, now is liable to compensate for the damages only in accordance with the proportion of liability decided by the court. This is a welcome move, which will protect auditors against undue liability imposed beyond a reasonable level. That said, because the concept is not applicable to liability for damages under the Civil Law, and the language used in the provisions concerning proportionate liability lacks clarity or consideration of certain pertinent aspects, the unique logic that has been used by courts to limit the auditors liability continues to be valid to this day. For now, there is no precedent where the concept of proportionate liability was actually considered, which means courts position on the relation between proportionate liability and limitation on the auditors liability is unknown yet. For this, continued study is required with relevant precedents to be established down the road.์ œ 1 ์žฅ ์„œ ๋ก  1 1. ๋ฌธ์ œ์˜ ์ œ๊ธฐ 1 2. ์—ฐ๊ตฌ์˜ ๋ฒ”์œ„ 4 ์ œ 2 ์žฅ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„์˜ ๋ฐœ์ƒ 7 1. ์ž๋ณธ์‹œ์žฅ๊ณผ ๊ธˆ์œตํˆฌ์ž์—…์— ๊ด€ํ•œ ๋ฒ•๋ฅ  7 ๊ฐ€. ๋ฐœํ–‰์‹œ์žฅ๊ณผ ์œ ํ†ต์‹œ์žฅ์˜ ๊ตฌ๋ณ„ 7 ๋‚˜. ์ œ125์กฐ โ€“ ๋ฐœํ–‰์‹œ์žฅ์—์„œ์˜ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„ 8 1) ์ œ125์กฐ ์ œ1ํ•ญ์˜ ๋‚ด์šฉ 8 2) ์„ฑ๋ฆฝ์š”๊ฑด 9 ๊ฐ€) ์ฆ๊ถŒ์‹ ๊ณ ์„œ์™€ ํˆฌ์ž์„ค๋ช…์„œ 9 ๋‚˜) ์ค‘์š”์‚ฌํ•ญ์— ๊ด€ํ•œ ๊ฑฐ์ง“ ๊ธฐ์žฌยทํ‘œ์‹œ ๋˜๋Š” ๊ธฐ์žฌยทํ‘œ์‹œ ๋ˆ„๋ฝ 10 ๋‹ค) ์ฆ๊ถŒ์ทจ๋“์ž์˜ ์†ํ•ด 10 ๋ผ) ์ธ๊ณผ๊ด€๊ณ„ 14 (1) ๊ฐœ๊ด€ 14 (2) ๊ฑฐ๋ž˜์ธ๊ณผ๊ด€๊ณ„ 14 (3) ์†ํ•ด์ธ๊ณผ๊ด€๊ณ„์™€ ์†ํ•ด์•ก์˜ ์ถ”์ • 18 3) ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„์˜ ์ฃผ์ฒด 18 ๊ฐ€) ๊ฐœ๊ด€ 19 ๋‚˜) ์ œ3ํ˜ธ: ๊ทธ ์ฆ๊ถŒ์‹ ๊ณ ์„œ์˜ ๊ธฐ์žฌ์‚ฌํ•ญ ๋˜๋Š” ๊ทธ ์ฒจ๋ถ€์„œ๋ฅ˜๊ฐ€ ์ง„์‹ค ๋˜๋Š” ์ •ํ™•ํ•˜๋‹ค๊ณ  ์ฆ๋ช…ํ•˜์—ฌ ์„œ๋ช…ํ•œ ๊ณต์ธํšŒ๊ณ„์‚ฌ ๋“ฑ 19 (1) ๊ธ์ •ํ•˜๋Š” ํŒ๋ก€ 20 (2) ๋ถ€์ •ํ•˜๋Š” ํŒ๋ก€ 23 (3) ์†Œ๊ฒฐ 25 ๋‹ค) ์ œ4ํ˜ธ: ๊ทธ ์ฆ๊ถŒ์‹ ๊ณ ์„œ์˜ ๊ธฐ์žฌ์‚ฌํ•ญ ๋˜๋Š” ๊ทธ ์ฒจ๋ถ€์„œ๋ฅ˜์— ์ž๊ธฐ์˜ ํ‰๊ฐ€ยท๋ถ„์„ยทํ™•์ธ ์˜๊ฒฌ์ด ๊ธฐ์žฌ๋˜๋Š” ๊ฒƒ์— ๋Œ€ํ•˜์—ฌ ๋™์˜ํ•˜๊ณ  ๊ทธ ๊ธฐ์žฌ๋‚ด์šฉ์„ ํ™•์ธํ•œ ์ž 28 ๋ผ) ๋ณด๋ก  โ€“ ๊ณต์ธํšŒ๊ณ„์‚ฌ(ํšŒ๊ณ„๊ฐ์‚ฌ์ธ)์™€ ๊ธฐํƒ€ ์ „๋ฌธ๊ฐ€์˜ ์ฑ…์ž„ 30 4) ๋ฉด์ฑ…ํ•ญ๋ณ€ 32 ๊ฐ€) ์ƒ๋‹นํ•œ ์ฃผ์˜์˜๋ฌด๋ฅผ ํ•˜์˜€์Œ์—๋„ ์•Œ ์ˆ˜ ์—†์—ˆ๋‹ค๋Š” ํ•ญ๋ณ€ 32 ๋‚˜) ์•…์˜์˜ ์ฆ๊ถŒ์ทจ๋“์ž๋ผ๋Š” ํ•ญ๋ณ€ 34 5) ์ œ์ฒ™๊ธฐ๊ฐ„ 35 ๋‹ค. ์ œ162์กฐ - ์œ ํ†ต์‹œ์žฅ์—์„œ์˜ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„ 37 1) ์ œ162์กฐ ์ œ1ํ•ญ์˜ ๋‚ด์šฉ 37 2) ์œ ํ†ต์‹œ์žฅ์—์„œ ํˆฌ์ž์ž์˜ ์†ํ•ด๋ฐฐ์ƒ์ฒญ๊ตฌ๊ถŒ ๋ณ„๋„ ๊ทœ์ • 38 3) ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์˜ ๊ฐ์‚ฌ๋ณด๊ณ ์„œ ์ œ์™ธ 40 ๋ผ. ์ œ170์กฐ - ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์˜ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„ 43 1) ์ œ170์กฐ์˜ ๋‚ด์šฉ 43 2) ์œ ํ†ต์‹œ์žฅ์—์„œ ํšŒ๊ณ„๊ฐ์‚ฌ์ธ์˜ ์ฑ…์ž„: ์™ธ๊ฐ๋ฒ• ์ œ17์กฐ์˜ ์ค€์šฉ 43 3) ์ž๋ณธ์‹œ์žฅ๋ฒ• ์ œ170์กฐ์˜ ํŠน์ง• 45 4) ์ž๋ณธ์‹œ์žฅ๋ฒ• ์ œ170์กฐ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„์˜ ์„ฑ๋ฆฝ์š”๊ฑด 47 ๊ฐ€) ์„ ์˜์˜ ํˆฌ์ž์ž์™€ ์ฆ๋ช…์ฑ…์ž„ 47 ๋‚˜) ์ธ๊ณผ๊ด€๊ณ„ 48 ๋‹ค) ์†ํ•ด์•ก์˜ ์ถ”์ • ๋ฐ ์†ํ•ด์ธ๊ณผ๊ด€๊ณ„์˜ ์ฆ๋ช…์ฑ…์ž„ ์ „ํ™˜ 51 2. ์ฃผ์‹ํšŒ์‚ฌ์˜ ์™ธ๋ถ€๊ฐ์‚ฌ์— ๊ด€ํ•œ ๋ฒ•๋ฅ  52 ๊ฐ€. ๊ฐœ๊ด€ 52 ๋‚˜. ์™ธ๊ฐ๋ฒ• ์ œ17์กฐ โ€“ ์™ธ๋ถ€๊ฐ์‚ฌ์ธ์˜ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„ 56 1) ์™ธ๊ฐ๋ฒ• ์ œ17์กฐ์˜ ๋‚ด์šฉ 56 2) ์ œ17์กฐ ์ œ1ํ•ญ โ€“ ์™ธ๋ถ€๊ฐ์‚ฌ์ธ์˜ ํ”ผ๊ฐ์‚ฌํšŒ์‚ฌ์— ๋Œ€ํ•œ ์ฑ…์ž„ 59 3) ์ œ17์กฐ ์ œ2ํ•ญ โ€“ ์™ธ๋ถ€๊ฐ์‚ฌ์ธ์˜ ์ œ3์ž์— ๋Œ€ํ•œ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„ 62 ๊ฐ€) ๊ฐœ๊ด€ 62 ๋‚˜) ์„ฑ๋ฆฝ์š”๊ฑด 63 (1) ์ค‘์š”์‚ฌํ•ญ์— ๊ด€ํ•œ ๊ธฐ์žฌ๋ˆ„๋ฝ ๋˜๋Š” ๊ฑฐ์ง“๊ธฐ์žฌ 63 (2) ๊ฐ์‚ฌ๋ณด๊ณ ์„œ๋ฅผ ๋ฏฟ๊ณ  ์ด์šฉํ•œ ์ œ3์ž 65 (3) ์†ํ•ด์˜ ๋ฐœ์ƒ๊ณผ ์†ํ•ด์ธ๊ณผ๊ด€๊ณ„ 67 ๋‹ค) ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„์˜ ์ฃผ์ฒด 67 ๋ผ) ์ œ17์กฐ ์ œ7ํ•ญ โ€“ ๋ฉด์ฑ…ํ•ญ๋ณ€๊ณผ ๊ณผ์‹ค์— ๋Œ€ํ•œ ์ฆ๋ช…์ฑ…์ž„ ์ „ํ™˜ 69 4) ์ œ17์กฐ ์ œ4, 5, 6ํ•ญ โ€“ ์—ฐ๋Œ€์ฑ…์ž„์˜ ์›์น™๊ณผ ๋น„๋ก€์ฑ…์ž„์˜ ์‹ ์„ค 72 5) ์ œ์ฒ™๊ธฐ๊ฐ„ 73 ๋‹ค. ์ž๋ณธ์‹œ์žฅ๋ฒ• ์ œ170์กฐ์™€ ์™ธ๊ฐ๋ฒ• ์ œ17์กฐ์˜ ์ฐจ์ด์  75 3. ๋ฏผ๋ฒ• 77 ๊ฐ€. ๊ฐœ๊ด€ 77 ๋‚˜. ๋ฏผ๋ฒ•์ƒ ๋ถˆ๋ฒ•ํ–‰์œ„๋กœ ์ธํ•œ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„์˜ ์„ฑ๋ฆฝ์š”๊ฑด๊ณผ ์ฆ๋ช…์ฑ…์ž„์˜ ๋ฌธ์ œ 78 1) ์„ฑ๋ฆฝ์š”๊ฑด 78 ๊ฐ€) ๊ณ ์˜ ๋˜๋Š” ๊ณผ์‹ค๋กœ ์ธํ•œ ๊ฐ€ํ•ดํ–‰์œ„ 78 ๋‚˜) ๊ฐ€ํ•ดํ–‰์œ„์˜ ์œ„๋ฒ•์„ฑ 79 ๋‹ค) ์†ํ•ด์˜ ๋ฐœ์ƒ 79 ๋ผ) ๊ฐ€ํ•ดํ–‰์œ„์™€ ์†ํ•ด ์‚ฌ์ด์˜ ์ธ๊ณผ๊ด€๊ณ„ 80 2) ์ธ๊ณผ๊ด€๊ณ„์˜ ์ฆ๋ช…์ฑ…์ž„์— ๊ด€ํ•œ ํŒ๋ก€์˜ ํƒœ๋„ 81 ๋‹ค. ์†Œ๋ฉธ์‹œํšจ 87 4. ์ž๋ณธ์‹œ์žฅ๋ฒ•, ์™ธ๊ฐ๋ฒ•, ๋ฏผ๋ฒ•์˜ ๊ด€๊ณ„ 89 ๊ฐ€. ๊ฐœ๊ด€ 89 ๋‚˜. ์ž๋ณธ์‹œ์žฅ๋ฒ•๊ณผ ์™ธ๊ฐ๋ฒ•์˜ ๊ด€๊ณ„ 90 ๋‹ค. ์ž๋ณธ์‹œ์žฅ๋ฒ• ๋˜๋Š” ์™ธ๊ฐ๋ฒ•๊ณผ, ๋ฏผ๋ฒ•์˜ ๊ด€๊ณ„ 91 1) ์ž๋ณธ์‹œ์žฅ๋ฒ• ์ œ170์กฐ ๋ฐ ์™ธ๊ฐ๋ฒ• ์ œ17์กฐ์˜ ์„ฑ๊ฒฉ 91 2) ํŒ๋ก€์˜ ํƒœ๋„ 93 3) ๊ฒฌํ•ด์˜ ๋Œ€๋ฆฝ 95 4) ์†Œ๊ฒฐ 97 5. ์ฆ๊ถŒ๊ด€๋ จ ์ง‘๋‹จ์†Œ์†ก๋ฒ• 98 ์ œ 3 ์žฅ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„์˜ ๋ฒ”์œ„ 103 1. ๋ฏผ๋ฒ•์ƒ ์†ํ•ด์•ก ์‚ฐ์ •์˜ ์ผ๋ฐ˜์  ๊ธฐ์ค€๊ณผ ๋ถ€์‹ค๊ณต์‹œ๋กœ ์ธํ•œ ์ฆ๊ถŒ์ทจ๋“์ž์˜ ์†ํ•ด์•ก 103 2. ์ž๋ณธ์‹œ์žฅ๋ฒ•์ƒ์˜ ์†ํ•ด์•ก ์ถ”์ • 109 ๊ฐ€. ์†ํ•ด์•ก์˜ ์ถ”์ •๊ณผ ์ฆ๋ช…์ฑ…์ž„์˜ ์ „ํ™˜ 109 ๋‚˜. ์œ ํ†ต์‹œ์žฅ์—์„œ ์ฆ๊ถŒ์˜ ํŠน์ •๊ณผ ์†ํ•ด์•ก์˜ ์‚ฐ์ •๋ฐฉ๋ฒ• 113 3. ๋ฏผ๋ฒ• ๋ฐ ์™ธ๊ฐ๋ฒ•์ƒ ์†ํ•ด์•ก ์‚ฐ์ • 115 ์ œ 4 ์žฅ ์†ํ•ด๋ฐฐ์ƒ์ฑ…์ž„์˜ ์ œํ•œ 118 1. ๊ฐœ๊ด€ 118 2. ํŒ๋ก€์˜ ์ฑ…์ž„์ œํ•œ์˜ ๋ฒ•๋ฆฌ 120 3. ๋ฒ•๋ฅ ์ƒ ์ฑ…์ž„ ์ œํ•œ 125 ๊ฐ€. ๋น„๋ก€์ฑ…์ž„์ œ์˜ ๋„์ž… 126 ๋‚˜. ๋น„๋ก€์ฑ…์ž„์ œ์˜ ๋‚ด์šฉ 127 ๋‹ค. ์ฑ…์ž„์ œํ•œ ๋ฒ•๋ฆฌ์™€์˜ ๊ด€๊ณ„ ๋ฐ ๋น„๋ก€์ฑ…์ž„์กฐํ•ญ์˜ ํ•ด์„ 130 4. ๊ณ„์•ฝ์ƒ ์ฑ…์ž„ ์ œํ•œ 132 ๊ฐ€. ๊ฐ์‚ฌ๊ณ„์•ฝ์„œ์ƒ์˜ ์ฑ…์ž„์ œํ•œ ๊ทœ์ • 132 ๋‚˜. ๊ด€๋ จ ํŒ๋ก€ 133 ๋‹ค. ํ‘œ์ค€ ์™ธ๋ถ€๊ฐ์‚ฌ๊ณ„์•ฝ์„œ์™€ ์•ฝ๊ด€์˜ ๊ทœ์ œ์— ๊ด€ํ•œ ๋ฒ•๋ฅ  136 ๋ผ. ๊ณ„์•ฝ์ƒ ์ฑ…์ž„ ์ œํ•œ์˜ ํ•œ๊ณ„ 139 ์ œ 5 ์žฅ ๊ฒฐ ๋ก  142 ์ฐธ๊ณ ๋ฌธํ—Œ 146 Abstract 150Maste

    Disabilities Acceptance Attitude of the Adolescence Using the Concept Mapping

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    ๋ณธ ์—ฐ๊ตฌ๋Š” ์ฒญ์†Œ๋…„์„ ๋Œ€์ƒ์œผ๋กœ ํ†ตํ•ฉ๊ต์œก์—์„œ ๊ทธ ์ค‘์š”์„ฑ์ด ํ™•๋Œ€๋˜๊ณ  ์žˆ๋Š” ์žฅ์• ์ˆ˜์šฉํƒœ๋„์— ๋Œ€ํ•˜์—ฌ ์ฒญ์†Œ๋…„์˜ ๊ด€์ ์—์„œ ์ธ์‹ํ•˜๋Š” ๋‚ด์šฉ๊ณผ ์ฐจ์›์ด ์–ด๋– ํ•˜๋ฉฐ, ๋ฌด์—‡์„ ์ค‘์š”ํ•˜๊ฒŒ ์ƒ๊ฐํ•˜๋Š”์ง€๋ฅผ ํŒŒ์•…ํ•˜๊ณ ์ž ์ฒญ์†Œ๋…„๋“ค์ด ์ง์ ‘ ์ฐธ์—ฌํ•˜๋Š” ๊ฐœ๋…๋„ ์—ฐ๊ตฌ ๋ฐฉ๋ฒ•์„ ํ†ตํ•ด ํƒ์ƒ‰ํ•˜์˜€๋‹ค. ์ฒญ์†Œ๋…„์ด ์ธ์‹ํ•˜๋Š” ์žฅ์• ์ˆ˜์šฉํƒœ๋„๋Š” 52๊ฐœ์˜ ์ง„์ˆ ๋ฌธ์ด ๋„์ถœ๋˜์—ˆ๊ณ , ์ฒญ์†Œ๋…„์€ ์ง„์ˆ ๋ฌธ์˜ ๋‚ด์šฉ์„ ๊ฒฝํ—˜์  ์ธ์‹๊ณผ ๊ฒฝํ—˜์  ๊ด€๊ณ„, ์‹ฌ๋ฆฌ์  ์˜์—ญ๊ณผ ํ–‰๋™์  ์˜์—ญ์˜ 2๊ฐœ์˜ ์ฐจ์›์œผ๋กœ ์ธ์‹ํ•˜๊ณ  ์žˆ์—ˆ์œผ๋ฉฐ ์œ ์‚ฌ์„ฑ์„ ๊ธฐ์ค€์œผ๋กœ 5๊ฐœ์˜ ๊ตฐ์ง‘์œผ๋กœ ๋ถ„๋ฅ˜๋˜์—ˆ๋‹ค. ์žฅ์• ์ˆ˜์šฉํƒœ๋„์— ๋Œ€ํ•œ ์ค‘์š”๋„ ์ธ์‹์—์„œ ์ฒญ์†Œ๋…„๋“ค์€ ์ง„์ˆ ๋ฌธ์ „์ฒด ํ‰๊ท  ์ค‘์š”๋„๋กœ ์ค‘์š”ํ•˜๋‹ค(5์  ๊ธฐ์ค€์œผ๋กœ 3.9)์— ๊ทผ์ ‘ํ•˜๊ฒŒ ํ‰๊ฐ€ํ•˜์˜€๊ณ , ๊ตฐ์ง‘ ์ค‘์—์„œ๋Š” ํ†ตํ•ฉ๊ต์œก์„ ํ†ตํ•œ ์ฒดํ—˜์  ๋ณ€ํ™”(M=4.26)์™€ ์žฅ์• ์นœ๊ตฌ์— ๋Œ€ํ•œ ์นœ์‚ฌํšŒ์  ํ–‰๋™(M=4.09)์„ ์ƒ๋Œ€์ ์œผ๋กœ ์ค‘์š”ํ•˜๊ฒŒ ํ‰๊ฐ€ํ•˜์˜€๋‹ค. ์ด๋Š” ์ฒญ์†Œ๋…„์ด ์ง์ ‘ ์ฐธ์—ฌํ•˜๊ณ , ์ฒญ์†Œ๋…„๋“ค์˜ ์ธ์‹์„ ๋ฐ”ํƒ•์œผ๋กœ ๊ตฌ์ฒด์ ์œผ๋กœ ์ˆ˜์ง‘๋œ ๊ฒฐ๊ณผ์ด๋ฉฐ, ํ†ตํ•ฉ๊ต์œก ์กฐ๊ฑด์—์„œ ์ฒญ์†Œ๋…„์˜ ์žฅ์• ์ˆ˜์šฉํƒœ๋„ ์—ฐ๊ตฌ ๋ฐ ์‹ค์ œ ๊ต์œกํ˜„์žฅ์—์„œ ์œ ์šฉํ•˜๊ฒŒ ํ™œ์šฉ ๊ฐ€๋Šฅํ•œ ๊ธฐ์ดˆ์ž๋ฃŒ๋กœ์„œ์˜ ์˜์˜๋ฅผ ๊ฐ€์ง„๋‹ค. ๋งˆ์ง€๋ง‰์œผ๋กœ ๋ณธ ์—ฐ๊ตฌ ๊ฒฐ๊ณผ๋ฅผ ๋ฐ”ํƒ•์œผ๋กœ ์ถ”ํ›„ ์—ฐ๊ตฌ์— ๋Œ€ํ•œ ํ•จ์˜๋ฅผ ๋…ผ์˜ํ•˜์˜€๋‹ค. As the adolescents' attitude of accepting disabilities have increasingly important meanings in the integrated education, this study aims to examine the contents and dimension of the adolescents' attitude of accepting disabilities recognized in adolescents' perspective, and what is important to think of, by using concept mapping which adolescents' involved directly. This study, the total 52 statements of the adolescents' attitude of accepting disabilities recognized in adolescents' perspective were derived, and which were recognized in two dimensions of empirical recognition to empirical relationship, psychological region to behavioral region, and which were grouped into five clusters based on the similarity by adolescents' . In recognition of the important level of the adolescents' attitude of accepting disabilities, adolescents' evaluated close to 'important level' (3.9 of 5) at the average of all statements'. And they think of cluster3; 'understanding of the integrated education with disability friends(M=4.26)' and cluster2; 'pro-social behavior for disability friends(M=4.09)' relatively important than other clusters. Based on the examination, this study discussed the educational implications of the adolescents' attitude of accepting disabilities, the significance, limitations of this study, and suggested a proposal for the further studies. Implication for effective intervention strategy and future research on career and vocation counseling were discussed
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