상호작용식 메트로놈(Interactive Metronome)의 중재에 대한 체계적 고찰: 국내 단일대상연구를 중심으로

손영수(Yeong Soo Son),최유임(Yoo Im Choi) 대한신경계작업치료학회 2023 재활치료과학 Vol.12 No.1

목적 : 본 연구는 아동 및 성인 환자를 대상으로 IM 중재를 적용한 국내 연구 중 단일대상연구 문헌의연구 특성과 질적 수준을 확인하는 것이다. 연구방법 : 문헌 검색은 2011년 1월부터 2022년 6월까지 온라인 데이터베이스를 통해 IM 중재를 적용한11편의 단일대상연구 문헌을 선정하였으며, 대상 문헌을 연구의 내용에 따라 일반적인 특성과 연구방법의 질적 수준을 분석하였다. 결과 : 분석 문헌의 질적 수준은 모두 중간 수준 이상이었으나 중재 블라인드 및 신뢰도에서 낮은 이행도를보였다. 단일대상연구의 설계 방법으로는 ABA 설계가 가장 많은 비중을 차지하였다. 연구 대상자는ADHD가 가장 많았고, 종속변수는 집중력, 균형, 양측 협응, 타이밍 등을 확인하였으며, 평가 방법으로는IM-SFT가 가장 높은 빈도로 사용되었다. 중재 회기는 대부분 8~10회 이상의 중재를 적용하였고 3~11주동안 적용하였다. 중재 결과 선정된 모든 연구에서 중재 후 기능적 향상을 보고하였다. 결론 : 보다 다양한 질환을 대상으로 IM 중재의 적용을 확대해 볼 필요성이 있을 것으로 판단되며, 집중력, 균형 등과 같은 종속변인과 함께 대상자의 삶의 질, 일상생활의 변화 등에 미치는 영향까지 연구해볼 필요성이 있을 것으로 판단된다. Objective : This study aimed to confirm the research characteristics and quality of single-subject literature among domestic studies that applied interactive metronome (IM) intervention. Methods : Regarding literature search, 11 single-subject studies using IM were selected from an online database from January 2011 to June 2022. Moreover, the general characteristics and quality of the research method were analyzed. Results : The qualitative level of the analyzed literature was above the moderate level. However, intervention blindness and reliability showed low compliance. The ABA design accounted for the largest proportion of methods. Most of the study participants had attention deficit hyperactivity disorder. Attention, balance, bilateral coordination, and timing were checked as dependent variables. The IM-SFT was used most frequently as an evaluation method. The mediation session applied more than 8–10 interventions for 3–11 weeks. The intervention results in all studies indicated functional improvement after intervention. Conclusion : It might be necessary to expand the application of IM interventions to diverse diseases. In addition, there is a need to study the effect on the participants’ quality of life and changes in daily life along with dependent variables such as attention and balance

출산장려를 위한 주택 취득세 감면제도의 문제점과 개선방안

최임수(Choi, Im-Soo) 한국국제회계학회 2020 국제회계연구 Vol.0 No.94

[연구목적] 본 연구의 목적은 신혼부부가 생애최초로 주택을 취득하는 경우 취득세를 감면해주는 제도의 실효성 확보방안을 제시하는 데 있다. [연구방법] 지방세특례제한법 제36조의2에 의한 2019년 취득세 감면현황, 2019년 전국 아파트 거래현황 및 각종 문헌을 검토하여 분석한다. [연구결과] 첫째, 기준 취득가액과 세액감면율의 상향조정이 필요하다. 2019년 이 제도를 처음 시행한 이후로 부동산 가격이 급등하였고, 지난 1년간 취득세 감면실적이 예상액보다 상대적으로 적어, 정책의 실효성을 담보할 수 있도록 시장여건 등을 반영할 것을 제안하였다. 둘째, 기준면적에 대한 정책대상자의 선호수준을 반영해야 한다. 신혼부부가 생애최초로 이용한 주택의 사용면적의 현황, 선호하는 면적 및 아파트 거래현황을 반영하여, 전용면적의 기준을 현행보다 상향할 것을 제시하였다. 셋째, 일몰연장을 지속적으로 하고, 일몰주기는 장기적인 관점에서 검토해야 한다. 신혼부부의 주거안정이라는 정책목표를 달성하기 위해서는 정책의 시차를 고려하여 이 제도를 계속 존치할 것과 감면주기를 최대한 장기로 정할 것을 제시하였다. [연구의 시사점] 본 연구는 신혼부부 생애최초 주택 취득세 감면제도의 실효성이 낮은 이유를 확인하였고, 정책입안자에게 그 개선을 위한 방안을 구체적으로 제시했다는 공헌점이 있다. [Purpose] The purpose of this study is on presenting effectiveness procurement plans of the system for reducing acquisition taxes when a newlywed couple purchases their first home. [Methodology] Acquisition tax reduction status in 2019 under Article 39-2 of Restriction of Special Local Taxation Act, apartment house transaction status in 2019 and various literatures are reviewed and analyzed. [Findings] First, it is necessary to upward adjust the base acquisition price and tax reduction rate. Since this system was first implemented in 2019, real estate prices increased significantly, and because the acquisition tax reduction was relatively lower than expected over the past year, it is proposed to reflect market conditions, etc. to guarantee the effectiveness of policies. Second, the preference levels of policy targets on the base area should be reflected. The current status of used area of homes that newlyweds use for the first time in their married lives, preferred area, and apartment transaction conditions were reflected to suggest that the standards for exclusive area should be upward adjusted. Third, sunset should be extended continuously and the sunset cycle should be reviewed from a long-term perspective. In order to achieve the policy goal of housing stability for newlyweds, policy lags should be considered and this should be kept in existence, while setting it in the longest term possible. [Implications] This study makes contributions in the respect that the reasons for low effect of acquisition tax reduction system for the first-time home of newlyweds are identified and that the methods for improvement are suggested in detail to the policy maker.

生分解性 共重合體의 重合 및 物性에 관한 硏究(I)

崔乘載,吉德洙,趙壬元 단국대학교 1995 論文集 Vol.29 No.-

The graft ploymerization of methyl methacrylate onto starch initiated by ceric ammonium nitrate. The grafted polymer was identified by using IR spectroscopy. Four copolymer samples with grafting percents of 34.29%, 48.71%, 57.89% and 67.89% were tested for their microbial susceptibility in a synthetic medium employing a inoculum of aspergillus niger, trichoderma viride. Starch-g-poly(methyl methacrylate)copolymer films show excellent susceptibility to fungal growth, some samples losing more than 14% of their weight after 15days of incubation with aspergillus niger. There was initial rapid weight loss accompanied by the exponential increase in bacterial population and pH of the culture medium during the second week. The extent of degradation seems to decress with increasing grafting percent.

하청 근로자들의 건강수준 평가

최홍열,고상백,장세진,차봉석,임형준,이상윤,김재용,강동묵,조수헌 大韓産業醫學會 2001 대한직업환경의학회지 Vol.13 No.1

목 적 : 하청노동을 이용한 노동 유연화 전략은 근로자들의 고용을 불안정시키고, 근로자들의 삶에 부정적 영향을 미치고 있다. 따라서 이 연구는 하청업체 근로자들의 고용현황을 조사하고, 기존의 업체중심의 건강평가의 문제점을 지적하고자 하였다. 또한 하청업체 근로자들의 건강평가의 현재적 의미와 사회적 배제의 특성을 알아보고자 하였다. 방 법 : 모기업과 하청업체 근로자들의 건강수준을 비교하기 위하여, 정기건강진단(일반, 특수)과 채용건강진단 자료를 이용하고자 하였다. 건강진단에서 누락된 비정규직을 포괄하기 위하여 SF-36을 이용하여 건강설문조사를 시행하였다.결 과 : 조선업 하청업체 근로자들의 고용기간은 짧고, 빈번한 노동이동 현상을 보였다. 3년간 건강진단 수검 현황을 통해 살펴볼 때, 1998년 수검자중 2000년까지 연속해서 검진 받은 수검자는 40.3%였다. 건강진단 결과 유소견자 규모를 통해 모기업과 하청업체간의 건강수준을 비교해 보았다. 모기업은 일반질병 요관찰자와 질병자를 포함한 유소견자가 1,011명으로 약 10 %의 유소견율을 보이고 있고, 질병자의 경우 596명으로 유병률이 5 %를 상회하고 있다. 반면 하청업체의 경우 1,967명의 수검자중 유소견자가 115명으로 6 %의 유소견율을 보이고있고, 질병자는 82명으로 4 %의 유병률을 보이고있다 채용건강진단을 받은 수검자는 6,260명 이었으며, 이 중 유소견자 수는 2,373명으로 전체 수검자의 37.9 %를 차지하였다. 건강설문지의 경우는 전체 건강수준의 총합은 하청보다 원청 근로자가 높았고 통계적으로 유의하였다. 결 론' 정기건강검진 결과는 하청근로자들이 고용형태에 따라 검진을 받지 못한 경우가 많아, 건강 근로자 효과로 표현될 가능성이 있다. 따라서 채용건강진단 결과는 다른 측면에서 하청업체 근로자들의 건강수준의 현실적 반영이라고 할 수 있다. 향후 하청업체 근로자들의 건강문제를 감시하고 개선하려면 기존의 업체 중심의 접근으로는 하청 근로자의 건강문제를 제대로 다룰 수 없고, 업종과 지역을 동시에 고려하여 접근할 필요가 있다. 또한 단기 고용 근로자 및 비정규직 근로자를 사회보장의 확충과 모기업의 연대책임 강화 및 기업복지 차원에서 포괄하는 방안이 모색되어야 하겠다. Objectives : The strategy for the labor flexibility through subcontracted labor have brought a negative effect on the lives of the workers, such as the increase of the unstable employment. This study was conducted to analyze the relationship between the employment of subcontracted firms and the health status of them, and to find out some problems which have been caused in the process of health evaluation and the characteristics of social exclusion. Methods : We reviewed the periodical health examination and preemployment health examination in order to compare health status of the subcontracted workers with those of the parent firm workers. The SF-36 questionnaire was administered to assess the self-perceived health status. Results : The result shows that compared to the working duration of the parent firm workers, those of the subcontracted workers were shorter, and the job transfer rate was higher. In the periodical health examination, the prevalence of occupational and general disease was higher in the parent firm(10%) than in the subcontracted firms(6%). Preemployment health examination plays an important role in worker's health manage- ment. Among 6,260 workers who received preemployment health examination, the prevalence of disease was 37.9%. Mean scores of health status measured by SF-36 were lower in the subcontracted firm than in the parent firm. Conclusions : Due to social exclusion of the subcontracted workers from the periodical health examination, there is a possibility that the periodical health examination have the healthy worker effect. These results suggests that the preemployment health examination could be a more appropriate indicator which is able to assess the health status of the subcontracted workers than the periodical health examination.

골반강 종괴로 재발한 악성 난소 갑상선종

최수임,윤혜경 인제대학교 백병원 2002 仁濟醫學 Vol.23 No.5

Malignant struma ovarii is a rarely reported disease and the diagnostic criteria is still in debate. A 43 years old woman admitted to our hospital because of palpable lower abdominal mass in 1993. On ultrasonography, a cystic mass, measuring 6.1cm in long diameter, was found in the left ovary, and laparoscopic left salpingo-oophorectomy was performed. Submitted left ovarian tissue consisted of multiple fragments, and focal yellowish brown nodules were seen along the inner side of the cystic mass. Microscopically, mature cystic teratoma with focal thyroid tissues exhibiting usual nodular hyperplasia of thyroid gland or follicular adenoma of fetal type and positive reaction for thyroglobulin was observed. Neither cytologic atypia of follicular cells nor mitosis were found in the thyroid tissue, but thyroid tissue showed focal infiltrative borders into ovarian stroma and evidence of vascular invasion. The thyroid function test was within normal limit, and no abnormal finding was noted on thyroid scan at that time. In 2002, TAH with right salpingo-oophorectomy was done because of hypermenorrhea and palpable lower abdominal mass. A cystic mass and multiple small yellowish brown nodular lesions were found along the serosal surface of the uterus. Microscopically findings suggesting papillary carcinoma of thyroid gland, follicular variant, were noted. In 2003, segmental resection of small intestine and rectum were performed, and nodular lesion involving the rectal wall showed features suggesting follicular carcinoma of thyroid gland. We report a case of malignant struma ovarii recurred in the pelvic cavity, 9 years after left oophorectomy.

세무회계 교수방법에 따른 학습만족도에 관한 연구

최임수 한국세무회계학회 2002 세무회계연구 Vol.11 No.-

본 연구는 전문대학 세무회계 학습자의 교수방법에 따른 학습만족도를 분석하는 데 그 목적이 있다. 이를 위하여 광주광역시와 전라남북도에 소재하고 있는 전문대학의 세무회계 학습자를 대상으로 설문조사의 방법을 이용하여 교수방법과 학습만족도간의 관계를 실증적으로 분석하였다. 연구결과, 세무회계의 교수방법 중 새로운 교수방법(예: 발표 중심 수업 등)보다 전통적 교수방법(예: 사례 제시 및 풀이 중심 수업 등)이 학습자의 만족도를 제고하는 것으로 나타났고, 새로운 교수방법 중에서 발표 중심 수업은 학습의 만족도를 높이는 것으로 나타났으나, 토의 중심 수업은 오히려 학습의 만족도를 저해하는 것으로 분석되었다. 또한 남학생이 여학생보다 세무회계 학습에 만족한다는 것을 알 수 있었다. 이러한 결과는 전문대학 세무회계 학습자의 학습만족도를 제고하기 위해서는 교육자가 세무회계의 특성을 고려하여 전통적 교수방법과 새로운 교수방법을 적절하게 활용하여야 함을 시사하고 있다.

폐모세포종 : 1례보고 A Case Report

최영호,서홍주,임영혁,김정중,박성강,이석기,임진수,김은규 조선대학교 2001 The Medical Journal of Chosun University Vol.26 No.2

Pulmonary blastoma is a very rare primary neoplasm of the lung. We experienced a case of pulmonary blastoma in a 40 years old man. The mediobasal segmentectomy of the right lower lobe was performed. The patient was discharge on the postoperative days 6. There is no evidence of recurrence or metastasis on followup study during 7 months period after operation.

들기름의 酸敗抑制에 關한 硏究 : 1. 들깨의 온도처리 및 들깨박의 ethanol 추출물이 들기름의 산패에 미치는 영향 1.Effects of Heat Treatments of Perilla Seed and Incorporation of Ethanol Extracts of Defatted Perilla Seed Flour on Rancidity of Perilla Seed Oil

윤석권,최수임 同德女子大學校 1986 同大論叢 Vol.16 No.1

To investigate the rancidity of heat treated perilla seed oil, whole perilla seed and cotyledon(without seed coat) were treated at 40℃, 80℃, 120℃, 160℃ and 200℃ for twenty minutes. The oils which extracted immediately after heat treatment and perilla seed homogenate were incubated at 45℃ and then rancidity of oil was determined intermittently by several measurements, Ethanol extracts of heat treated and defatted perilla flours were incorporated with perilla oil and the rancidity of oil was also measured. The results obtained were summarized as follows: 1. The peroxide value and color of perilla oil did not show much difference among heat treatment during incubation. But the rancidity of oil treated at 120℃ was found to be relatively low at the beginning of incubation compared with other heat treatments and that of oil from whole perilla seed was slightly lower than from cotyledon. 2. Peroxide value and color were changed linearly during incubation, therefore the changes of then could be expressed as linear regression equation. 3. In perilla seed homogenate, oil treated below 120℃ was not almost autoxidized until 41 days after incubation at 45℃. But oil in perilla seed homogenate treated over 160℃ was autoxidized more than oil extracted immediately after heat treatment. 4. When ethanol extracts from defatted perilla flours were incorporated withperilla oil, oil was not oxidized until 28 days after incubationb whatever the seed was treated at any temperature. Therefore it was assumed that there were unknown antioxidants in perilla defatted meal.

조세순응성향과 조세회피행위에 관한 연구 : 봉급생활자와 자영업자를 중심으로 Focus on salaried employees and self-employed business people

李良玄,崔林洙 중앙대학교 산업경영연구소 1997 산업경영연구 Vol.6 No.1

The purpose of this study was to analyze factors influencing taxpayers'propensity to comply tax and tax evasion behavior, and to test if taxpayers' propensity to comply tax influences taxpayers' tax evasion behavior as a mediating variable. Pearson Correlation Analysis showed that almost tax ethical variable and taxpayer knowledge variable were significantly and positively related to tax propensity to comply tax, but on the contrary almost tax institutional variable and socio-cultural variable were significantly and negatively related to tax propensity to comply tax. Multiple Regression Analyses revealed that almost tax ethical variable and taxpayer knowledge variable emerged as significant positive predictors for propensity to comply tax, however almost tax institutional variable and socio-cultural variable were significant negative ones for propensity to comply tax. Logistic Regression Analyses showed almost tax ethical variable, tax psychological variable and propensity to comply tax variable to be significant negative predictors of taxpayer' tax evasion behavior, but almost tax institutional variable and taxpayer knowledge variable to be significant positive predictors of taxpayers' tax evasion behavior. And Logistic Regression Analyses also revealed that propensity to comply tax variable acted as a mediator variable between tax ethical variable, tax institutional variable, tax psychological variable, taxpayer knowledge variable, and socio-cultural variable and taxpayers' tax evasion behavior.

지역별 납세요인 인지도에 관한 연구

李良玄,崔林洙 중앙대학교 산업경영연구소 2001 산업경영연구 Vol.10 No.1

To analyze taxpayers’perceptions regarding tax payment factors among regions, this study examines factors influencing taxpayers’tax evasion. such as, tax ethical, tax institutional, tax psychological, knowledge, and socio-cultural factors. Then, the following hypotheses are tested: (1) the characteristics of provinces(COP), (2) the characteristics of rural and urban communities(CRU), and (3) the correlation between COP and CRU have relations to taxpayers’perceptions regarding tax payment factors. A simple factorial analysis of variance(ANOVA) shows that there is no difference among regions regarding tax ethical factor. But there are significant differences in tax institutional factor among COP, in tax psychological factor among the correlation between COP and CRU, in knowledge factor among CRU, and in socio-cultural factor among COP at the level of 0.01, 0.05, 0.01, and 0.01, respectively. And the analysis shows that the taxpayers of Kyeongsang-Do in tax institutional factor, urban community in knowledge factor, and Kyeongsang-Do in socio-cultural factor, respectively, have more negative attitudes than any other related region(s). The result, however, shows that there is no great difference among regions regarding tax payment factors. Further, this result is more obvious in CRU than in COP. Accordingly, we can conclude that regionalism has existed though, taxpayers have the homogeneous perceptions regardless of regions.