운동 치료 연구에 영향을 주는 연구대상자의 참여도와 충실도 조사

최보람,Choi, Bo ram 대한물리치료과학회 2021 대한물리치료과학회지 Vol.28 No.1

Background: The present study was performed to examine the factors required for active engagement of participants in exercise therapy by surveying the frequency of participation, fidelity of performance, and supporting materials and rewards provided to encourage participation in the study. Design: Cross-sectional study. Methods: The survey was conducted in a population of 103 participants in at least one exercise treatment study. A 12-item questionnaire was designed to determine the frequency of exercise participation and fidelity of participant performance. Results: The results were subjected to frequency analysis and Pearson's correlation analysis. The subjects were less likely to exercise with the therapist and less likely to exercise at home. In addition, the provision of supplementary materials, to be considered when exercising at home, was insufficient. A strong positive correlation was found between the frequency of exercise in the presence of a therapist and the fidelity of participant performance (r=0.812, p=0.001), whereas a weak negative correlation was found between the frequency of unperformed exercises and the fidelity of participant performance (r=-0.523, p=0.023). Conclusion: The results of the present study suggested that it is necessary to increase the number of times that exercises are performed with the therapist to motivate increased frequency of exercise participation and fidelity of participant performance. In addition, appropriate rewards and periodic management are required.

응급구조학과 대학생들의 안락사에 대한 생명의료윤리 의식 연구

최보람,Choi, Bo-Ram 사단법인 한국응급구조학회 2010 한국응급구조학회지 Vol.14 No.2

Objective : This study is designed to present the direction and the necessity of education on the biomedical ethics the establish desirable ethical view of paramedic students by understanding on the consciousness of students of department of emergency medical technology on biomedical ethics on euthanasia. Method : Data were collected from on 335 students of department of emergency medical technology in 4-year-college located in districts of Chungcheong-do, from March 4 to April 22, 2010. The questionnaire consisted of total 29 items, i.e., 11 items of general characteristics, 11 items of characteristics related to biomedical ethics and 7 items of consciousness on euthanasia. Result : In general characteristics, the first grade showed the most dense distribution of 37.3%, the second grade was 20.0%, the third grade was 20.9% and the fourth grade was 21.8%. In the consciousness of biomedical ethics on euthanasia, the third and the fourth grades showed a higher ratio(${\chi}^2$ = 136.327, p= .000), in comparison with the first and the second grades, the higher year they were, the higher degree of consciousness they had. The consciousness on each item of euthanasia showed significant differences in grade (F = 8.203, p= .000), experience of clinical practice or none (t = 3.731, p= .000), experience of biomedical ethics education or none (t = 1.997, p = .047) and degree of consciousness on DNR (F = 8.240, p = .000) regarding 'CPR shall not be required in any cases if a patient wants DNR', in experience of biomedical ethics education or none (t = 2.452, p= .015) and degree of consciousness on DNR (F = 2.725, p = .044) regarding if a patient refuses all treatments, the patient's opinion shall be respected', and in degree of consciousness on DNR (F = 2.858, p = . 037) regarding 'after determination of DNR, if the family wants a positive treatment, it shall follow the family's request'. Conclusion : It seemed that the differences in consciousness according to grade and experience of clinical practice were influenced by experiences to treat patients in personally. Moreover, it showed that the higher grade they are, the more experience of education they have, the experiences of education had influences on the consciousness. Development of educational programs is required in order to supply accurate knowledge on biomedical ethics for euthanasia to lower-grade students the to let them establish ethical views properly, and in order to correct wrong knowledge and to establish ethical views while supplying knowledge on biomedical ethics for euthanasia to higher-grade students.

윤리적 의사결정 영향요인이 소방공무원의 직업윤리의식과 직무만족에 미치는 영향

최보람,김진현,Choi, Bo-Ram,Kim, Jin-Hyeon 한국응급구조학회 2018 한국응급구조학회지 Vol.22 No.1

Purpose: The purpose of the study was to analyze the effects of ethical decision making factors on vocational ethics and job satisfaction of firefighters and to provide basic data to promote appropriate vocational ethics and improve job satisfaction. Methods: A self-reported questionnaire was filled out by firefighters in D metropolitan area from May 7 to 15, 2017. A total of 410 data were analyzed using SPSS 24.0 program. Results: Among influential factors of ethical decision making, "ethical environment of organization"(${\beta}=.266$), "coworkers' influence" (${\beta}=.216$), and "managers' ethical competence" (${\beta}=.148$), 'compensation and punishment'(${\beta}=.097$) had a positive effect on vocational ethics, while "coworkers' influence" (${\beta}=.281$), "ethical environment of organization" (${\beta}=.274$), and "managers' ethical competence" (${\beta}=.143$) had a positive effect on job satisfaction. Vocational ethics was found to have a significantly positive effect on job satisfaction (B=.657, t=8.802, p=.000). Conclusion: It is necessary to promote vocational ethics for improvement of firefighters' job satisfaction, and appropriate ethics education should be provided. It is important to actively manage the factors affecting ethical decision making.

일본의 한방의료서비스 현황 조사연구

최보람,조여진,손창규,Choi, Bo-Ram,Jo, Yoe-Jin,Son, Chang-Gue 대한한방내과학회 2014 大韓韓方內科學會誌 Vol.35 No.3

Objectives: This study aimed to analyze the status of Kampo medicine services in Japan. Methods: We surveyed the literature or reports regarding health insurance, clinics for Kampo medicine, human resources and medical fees for Kampo medicine services. Results: The Japanese government abolished the system of the Oriental doctor in 1874, but Kampo medicine has been maintained and developed continuously. The national health insurance covers Kampo medicine services including acupuncture and moxibustion, and 674 products of 149 herbal drugs are now involved in items for health insurance. A total of 78 university medical schools or hospitals have Kampo clinics. As of 2012, 1,775 Kampo specialists, 100,881 acupuncturists and 99,118 moxibustion therapists provide Kampo medical services. Conclusions: Japan has a unique system of Kampo medicine which is much different from Korean medicine or traditional Chinese medicine. This study provides basic information about Kampo medicine, and can be useful to establish a globalization-strategy for Korean medicine for Japan.

기업지배구조와 감사인의 수익성 및 비감사서비스 구매행위의 관계

최보람(Bo-ram Choi),임영제(Young-je Im) 조선대학교 지식경영연구원 2020 기업과 혁신연구 Vol.43 No.4

본 연구는 기업지배구조와 감사인의 수익성 및 감사서비스 구매행위와의 관계를 확인하는 것을 목적으로 한다. 본 연구에서는 한국기업지배구조원의 2005년부터 2013년까지의 기업지배구조 점수를 사용하여 총점수와 각각의 개별항목(주주권리보호, 이사회, 공시, 감사기구, 경영과실배분)의 개별점수를 이용하여 연구를 수행하였다. 선행연구들은 기업지배구조와 감사보수, 감사시간, 감사품질에 대한 연구를 수행하여 왔고 많은 연구에서 기업지배구조는 감사보수와 감사시간과 양(+)의 관계가, 감사품질과는 음(-)의 관계를 보고하였다. 물론 반대의 결과를 보인 연구도 있고 유의성이 발견되지 않은 연구들도 있다. 그러나 기업지배구조와 감사인의 수익성과의 관계나 비감사서비스 구매행위와의 관계에 대하여는 아직까지 연구가 진행되고 있지 않다. 감사보수와 감사시간이 동시에 증가할 때 감사보수를 감사시간으로 나눈 시간당감사보수가 증가하는지는 실증의 문제가 된다. 만약 감사보수와 비교해 감사시간이 더 증가한다면 시간당감사보수는 낮아져 실제로 감사인의 수익성은 약화될 수 있고 반면에 감사보수가 감사시간보다 더 증가한다면 시간당감사보수는 높아져 감사인의 수익성은 높아지기 때문이다. 또한 비감사서비스에 대한 제한이 증가하고 있는 현 상황에서 지배구조가 좋은 기업들의 비감사서비스 구매행위도 감사분야에서 중요한 주제이지만 아직까지 연구가 진행되어 있지 않다. 이러한 이유로 본 연구에서는 이 두 가지 주제를 연구하고 감사인의 유지상황(초도감사시와 계속감사시)의 세부 속성을 함께 고려하여 연구를 진행하였다. 실증분석의 결과는 다음과 같다. 첫째, 기업지배구조와 감사수익성은 양(+)의 관계가 있었다. 지배구조의 세부 항목으로는 주주, 경영과실 부분과 유의한 양(+)의 관계가 나타났다. 둘째, 기업지배구조와 비감사서비스의 구매는 유의한 음(-)의 관계가 나타났다. 본 연구는 아직까지 선행연구에서 연구된 바 없는 감사분야의 연구로써 그 후속 연구를 기대할 수 있다는 의의가 있을 뿐 아니라 기업지배구조가 갖는 경제적 의미를 다른 측면에서 확인하였다는 의의가 있다. The purpose of this study is to review the relationship between corporate governance and auditor"s profitability and non-audit service. In this study, we use the total score and individual item scores (shareholders" rights protection, board of directors, public announcement, audit organization, management negligence distribution) from the Korea Corporate Governance Service from 2005 to 2013. Previous researches conducted studies on corporate governance, audit fees, audit hours, and audit quality. In many prior literature, corporate governance had a positive(+) relationships with audit fee and audit hours, and a negative(-) relationship with audit quality. Of course, some studies showed the opposite result and some studies did not show significant findings. However, research on the relationship between corporate governance and the profitability of auditors or the employment of non-audit services has not been studied. When the audit fee and audit hours increase at the same time, whether the hourly audit fee is increased is a matter of verification. This is because if the audit hours are increased more than the audit fee, the hourly audit fee will be lowered and the profitability of the auditor may actually weaken. In addition, in the current situation where restrictions on non-audit services are increasing, how to purchase non-audit services by companies with good governance is an important topic in the audit field, but research has not been conducted yet. For this reason, we studied the two subjects, and the study was conducted by considering the detailed attributes of the auditor"s maintenance status; at the time of initial and continuing audit. The results of the empirical analysis are as follows. First, there was a positive(+) relationship between corporate governance and audit profitability. As for the detailed items of the governance structure, there was a significant positive(+) relationship with shareholders and management errors. Second, there was a significant negative(-) relationship between corporate governance and purchase of non-audit services. As a study in the audit field, this study is meaningful not only that it can expect its follow-up research, but also that it has confirmed the economic significance of corporate governance from other aspects.

LED 조명을 이용한 광생물 반응기에서 공기 주입량에 따른 클로렐라 성장 연구

최보람(Bo-Ram Choi),이태윤(Tae-Yoon Lee) 한국생물공학회 2012 KSBB Journal Vol.27 No.4

The purpose of this study was to determine optimum value of aeration rate for the cultivation of Chlorella sp. under illumination of red light emitting diode. The aeration rates varied from 0 to 2.4 vvm under the illumination of 4,400 lux of red light emitting diode. The highest specific growth rate of 1.51 day<SUP>-1</SUP> was obtained at the aeration of 0.7 vvm and lower specific growth rates were obtained for other aeration tests. Furthermore, the highest biomass concentration (1.02 g/L) was also obtained at the aeration of 0.7 vvm. Therefore, aeration of 0.7 vvm was determined to be the optimum aeration rate for the cultivation of Chlorella sp. under red light emitting diode.

방풍, 식방풍의 대사체 프로파일링을 통한 지표성분 선정 및 분석법검증

최보람 ( Bo-ram Choi ),윤다혜 ( Dahye Yoon ),김금숙 ( Geum-soog Kim ),한경숙 ( Kyung-sook Han ),최두진 ( Doo Jin Choi ),이영섭 ( Young-seob Lee ),현도윤 ( Do Yoon Hyun ),이대영 ( Dae Young Lee ) 한국응용생명화학회(구 한국농화학회) 2020 Journal of Applied Biological Chemistry (J. Appl. Vol.63 No.4

방풍(Saposhnikoviae Radix, SR) 과 식방풍(Peucedani Japonici Radix, PR)은 각각 다른 기원식물을 가지며 속과 종이 다르지만 한국, 중국, 및 일본에서 대표적인 전통 한약재로 오랫동안 혼용되어 사용되었다. 본 연구에서는 방풍과 식방풍의 판별 마커를 확인하기 위하여 UPLC-QTOF/MS를 이용한 대사체 프로파일링 및 다변량 통계분석을 진행하였다. 그 결과, 5-Omethylvisammioside와 peucedanol을 각각 방풍과 식방풍의 지표성분으로 선정하였으며, UPLC를 이용하여 분석법을 검증하였다. 제안된 방풍 및 식방풍의 지표성분에 대한 분석법 검증은 방풍과 식방풍의 분류와 품질 평가 및 성분 검증을 위한 효과적인 방법이 될 것으로 기대된다. Saposhnikoviae Radix (SR) and Peucedani Japonici Radix (PR) have been used as the main traditional herbal medicines in Korea, China and Japan. In this study, ultraperformance liquid chromatography coupled to quadrupole time of flight mass spectrometry (UPLC-QTOF/MS)-based metabolomics was applied to evaluate the quality of SR and PR using the marker compounds. In the S-plot of SR and PR, 5-O-methylvisammioside and peucedanol were selected as a marker compound for SR and PR, respectively. Also, an UPLC method was established and well validated for marker compounds of SR and PR. These results suggested that the established analysis method could be used one of the good methods for the classification and quality assessment of SR and PR.

감사인 제공 세무조정서비스와 경영전략의 관계에 외국인지분율이 미치는 영향

최보람(Bo-ram Choi),문예영(Ye-young Moon) 한국조세연구포럼 2017 조세연구 Vol.17 No.3

본 연구는 외국인지분율이 감사인이 제공하는 세무조정서비스와 이익조정 및 조세회피와의 관계에 미치는 영향을 확인하고자 하였다. 감사인이 제공하는 세무조정서비스는 조세회피나 이익조정에 양(+)의 영향을 갖는다는 선행연구의 결과가 있으나 그 이후의 후속연구는 수행되고 있지 않은 상황이다. 본 연구는 감사인이 제공하는 세무조정서비스와 기업의 조세회피나 이익조정과의 관계는 기업의 지배구조, 특히 외국인주주에 의한 추가적인 영향력이 있을 수 있다고 예상하고 이를 실증분석하였다. 외국인지분율은 그동안 많은 선행연구들에서 경영자에게 감시기능을 제공하는 역할로 해석되어 왔다. 이러한 외국인주주의 감시기능이 감사인이 제공하는 세무조정서비스의 조세회피와 이익조정과의 양(+)의 관계에도 영향을 줄 수 있는가를 본 연구를 통해 확인할 수 있다. 감사인이 세무조정까지 수행할 때 감사인과 세무조정인과의 독립성에 외국인주주가 감시자의 역할을 수행한다면 양(+)의 관계는 약화될 것으로 예상된다. 이러한 연구목적을 갖고 본 연구는 다음의 내용을 연구한다. 첫째, 외국인지분율이 높을수록 감사인으로부터 세무조정서비스를 구매하는 행위와 음(-)의 관계가 있는지를 분석하였다. 분석결과 외국인지분율이 높을수록 감사인과 동일한 세무조정인을 선택하는 관계는 약화되는 것을 확인하였다. 이는 여러 재무변수가 통제된 상황에서 외국인지분율이 높을수록 경영자가 감사인과 동일한 세무조정인을 고용하는 행위와 음(-)의 관계가 있다고 해석할 수 있다. 둘째, 감사인 제공 세무조정서비스를 받는 경우 외국인지분율이 증가함에 따라 조세회피가 더 감소하는지를 분석하였다. 분석결과 감사인제공 세무조정서비스와 조세회피는 유의하지 않은 양(+)의 관계가 있는 반면 감사인제공 세무조정서비스를 받는 경우와 외국인주주지분율과의 상호작용변수에서는 음(-)의 관계가 확인되었다. 셋째, 감사인제공 세무조정서비스를 받는 경우 외국인지분율이 증가함에 따라 이익조정이 더 감소하는지를 분석하였다. 분석결과 외국인지분율은 감사인 제공 세무조정서비스와 이익조정과의 관련성을 약화시키는 것을 확인하였다. 감사인제공 세무조정서비스를 받는 경우 이익조정과 유의한 양(+)의 관계를 보였고 이 관계는 외국인주주지분율이 높을수록 약화(-)되었다 In this study, we attempted to confirm the additional effect of foreign ownership on the relationship between the tax adjustment service provided by the auditor, earnings management and tax avoidance. The results of the previous study show that the tax adjustment service provided by the auditor has a positive effect on tax avoidance or profit adjustment, but subsequent studies after that are not performed. This study empirically analyzed the relationship between the tax adjustment service provided by the auditor and the tax avoidance or earnings management of the firm, which may have additional influence by the corporate governance structure, especially foreign shareholders. The foreign ownership rate has been interpreted as providing the supervisory function to the manager in many previous studies. This study can confirm that the monitoring function of foreign shareholders can affect the relationship between tax avoidance of tax adjustment service provided by auditor and earnings management(+). It is expected that the positive (+) relationship will weaken if foreign shareholders play a role of the observer in the independence of the auditor and the tax reconciliation cause when the auditor performs the tax adjustment. This research aims to study the following contents. First, the higher the foreign ownership rate, the more likely it is that the auditor has a negative relationship with the purchase of tax adjustment service. The results show that the higher the foreign ownership, the weaker the relationship between the auditor and the taxpayer. This can be interpreted as the effect of foreign shareholder"s lowering of managerial hiring of auditor and tax co-ordinator in the situation where various financial variables are controlled. Second, we analyze whether the tax avoidance and earnings management decrease more as the foreign ownership rate increases when the auditor provided tax adjustment service. As a result, it was confirmed that the interaction variables of foreign ownership and audit service provided by the auditor have a negative relationship with tax avoidance and earnings management. In the case of tax avoidance, there was no significant relationship with receipt of auditor-provided tax adjustment service. However, the higher the shareholding ratio of foreign shareholders, the more negative relation was observed in the correlation. In the case of earnings management, the relationship between earnings management and tax reconciliation service provided by the auditor was positive (+), and it was confirmed that the relationship decreased as the shareholding ratio of foreign shareholders increased.

서울시 도시형 생활주택의 규모에 따른 주차이용 실증분석

최보람(Bo Ram Choi),양승우(Seung Woo Yang) 서울연구원 2016 서울도시연구 Vol.17 No.1

하지 근력운동 방법에 따른 노인의 균형능력 비교

최보람(Bo-Ram, Choi),고민석(Min-Seok, Ko),이원휘(Won-Hwee, Lee) 한국보건복지학회 2016 보건과 복지 Vol.18 No.-

The purpose of this study was to compare balance ability between PNF technique using thera-band and conservative lower extremity strengthening exercise in elderly. Thirty subjects who have healthy female elderly and classify normal cognitive ability by mini mental status examination (MMSE) were assigned to experimental and control group. The subject of experimental group performed PNF method exercise and the subjects of control group performed conservative lower extremity strengthening exercise during 4 weeks. We measured balance ability by TUG test, BBS and OLST. An independent t-test was used to compare the balance ability of both groups after each exercise. The paired t-test was used to compare balance ability between pre- and post-exercise. The result showed that the balance ability of experimental group are significantly different between pre- and post-exercise. In control group, the balance ability are significantly different between pre- and post-exercise except the OLST. The balance ability between two groups was not significantly different. The result suggest that the more study is researched for effective balance exercise method in elderly, and the study is needed to investigate the long term effect of balance exercise method.