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.

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.

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.

투자지국의 배당소득 익금불산입제도 신설이 원천지국 자회사의 배당성향 및 이익률에 미치는 영향 - 일본계 기업을 중심으로 -

최보람 ( Boram Choi ),최기호 ( Giho Choi ) 한국회계학회 2015 회계저널 Vol.24 No.4

본 연구는 원천지국의 조세제도 변경이 투자지국의 자회사의 회계의사결정에 미치는 영향을 일본의 세법 변경 사건을 대상으로 연구하였다. 일본에서는 2009년 4월 이후 개시하는 사업연도부터 외국 자회사가 일본 내 모회사에게 배당을 지급할 경우 외국납부세액공제방식 대신에 모회사가 받는 배당소득의 95%를 법인세 과세표준에서 제외시키는 새로운 법령을 도입하였다. 이는 해외자회사의 배당 송금을 증가시켜 국내 경기를 활성화하고자함이다. 이에 따라 본 연구에서는 이 제도 시행이 일본계 한국자회사의 이익률과 배당성향에 어떠한 영향을 미쳤는지를 2008년부터 2011년 연속하여 한국에서 사업을 영위하고 있는 일본자회사를 대상으로 분석하였다. 본 연구에서는 세 가지 연구주제를 분석하였다. 첫째는 일본계 한국자회사의 배당이 증가하였는가와 만약 증가하였다면 그 배당의 증가가 실질적 증가인가 혹은 조세전략적인 증가인가를 분석하였다. 이를 위해서 2008∼2011년 사이 배당실적을 시계열적으로 분석하고, 세법 개정 직전인 2009년에 배당이 감소하고 2010년에 다시 배당이 증가하는 지를 평균 차이 분석을 통해 확인하였다. 그러나 그 배당의 증가 이면에는 일본 모기업들의 조세전략 활용이 있었는데 2008년에서 2009년 이익이 크게 상승하였음에도 2008년보다 2009년의 배당지급액을 줄이고 2010년에 배당지급액을 통계적으로 유의하게 증가시켰다. 이는 일본내국 법인세율 부담을 낮추기 위해 기간 이전의 전략을 사용한 것으로 해석된다. 둘째, 조세전략행위로서 이자나 사용료의 배당 전환이나 모기업으로부터의 소득이전이 있다면 이는 2009년 세법 개정 이후 세후 순이익의 비정상적인 증가가 나타날 것으로 예상하고 우리나라의 일본 자회사들의 세후 순이익이 2009년 이후 비정상적으로 증가하였는지를 확인하였다. 분석 결과 배당금 익금불산입 제도 시행 이후에 일본 자회사의 이익률이 증가하였고 동일 시기의 동일 규모의 국내 대응 기업과 비교하더라도 일본 자회사의 이익률이 더 증가한 것을 확인할 수 있었다. 셋째, 2009년 일본의 세법 개정 이후 한국자회사들의 배당성향 변화를 확인하고자 하였다. 만일 배당성향이 증가하였다면 여러 가지 조세전략 차원의 대응에도 불구하고 순수하게 증가한 배당이 더욱 크다는 의미이며 일본 세법개정의 정책적 목표가 달성된 것으로 해석할 수 있다. 그러나 분석 결과 배당성향의 경우 세법 변경 이후 통계적으로 유의적인 증가가 없었고 대응 기업과의 차이도 발견되지 않았다. 이는 세법 개정이 해외 자회사의 배당을 증가시켜 일본의 국내 경기를 상승시키려는 정책의 당초 의도와는 다르게 배당총액은 증가하였을지라도 실제 이익의 증가가 더 컸기 때문으로 해석된다. 본 연구의 실무적, 학문적 의의는 다음과 같다. 첫째, 대한 투자규모가 높고 경제적 영향도가 높은 일본의 새로운 세제가 우리나라에 미치는 경제적 영향을 실증적으로 검증하였다는 점에서 의의가 있다. 둘째, 외국자회사의 배당금 익금불산입 규정에 대한 정책 검증을 하여 향후 우리나라가 이 제도를 도입할 때 시사점을 가질 수 있다. 셋째, 조세정책이 기업의 실제 의사결정에 미치는 영향을 확인하였다는 의의를 갖는다. 넷째, 본 연구의 결과를 통해서 배당과 세율간의 관련성에 대한 실증적 근거를 통하여 정책을 판단할 수 있는 기회가 된다. This paper examines the effect of tax reform of Japan, which received dividends from foreign subsidiary is 95%-exempt from 2009, on Japanese subsidiary in Korea. Japan abolished in 2009 the foreign tax credit related to dividends from foreign subsidiaries to the parent company in Japan. Instead, Japan adopted the foreign dividend exemption method and the dividend from foreign subsidiaries became non-taxable income. Due to the higher corporate income tax rate in Japan, it has been more preferable to retain the profits of foreign subsidiary locally than to pay dividends to Japanese parent company. Japan authorities expect to stimulate the Japanese economy by adopting the foreign dividend exemption method. Because of in the exemption method, the tax burden of dividends from foreign subsidiaries is reduced and many Japanese firms don``t need to retain locally or hesitate to send their retained earnings to Japan. Corporate income tax rate in Korea is lower than that of Japan and it may be an effects of the foreign dividend exemption method on the tax strategy of Japanese subsidiary. Chi and Choi (2013) investigated this tax reform by case study method. They suggested three types of possible tax strategy of Japanese subsidy. The first type is to delay that date of dividend payment to the enforcement date of the exemption method. The second type is to change from royalties to dividends, because the foreign dividend exemption method may sufficiently increase preference to dividends among the methods of sending foreign subsidiary``s profits to the parent company. The last third type is to increase profits to foreign subsidiaries using transfer pricing for switching the place of profit attribution. We investigate the effect of Japanese tax reform on income ratio and dividend tendency of Japanese subsidiary in Korea, which are deflated by prior total asset and total sales, and deflated by net income and prior total asset, respectively. For this study, we hand-collect consecutive active company in Korea from 2008 to 2011, for, most subsidiaries are unlisted companies. Specifically, this research investigates three subjects. The first research question is how much Japanese subsidiary in Korea increase its payment dividends and the increased dividends are real or tax-strategic. We analyze the dividends payment of each year from 2008 to 2011 and find that the dividend payment of 2009, just before the exemption, is reduced and that of 2010 is increased significantly. This result explains that the deferral dividend strategy is utilized for saving tax payment in Japan. The second research question is whether net income increases abnormally from transfer pricing or economical support for switching the place of profit attribution. In this case, to prove abnormality needs the matching samples which are assumed normal. For this reason, we collect matching samples and use to investigate the second and the third research questions. Japanese subsidiaries are more profitable after tax reform than before tax reform and the rate of profit is abnormally increased than that of normal matching firms. The third research question is whether there is no effect on dividend tendency in result of tax strategy. If dividend tendency after tax reform is really increased, Japanese authorities may achieve their policy purposes, if not, Japanese subsidiaries just use the policy and Japanese authorities may fail their policy purposes. We find that there is no insignificant difference of dividend tendency between after and before tax reform, and between Japanese subsidiaries and matching firms. This is the first empirical study to examine the effect of foreign tax reform on foreign subsidy in Korea. We believe that our empirical evidence would suggest the tax authorities considering the global change from worldwide tax system to territorial tax system.

세무상 이월결손금 공제규모 축소와 이익조정

최보람 ( Boram Choi ),유지선 ( Ji Seon Yoo ) 한국회계학회 2022 회계저널 Vol.31 No.2

본 연구는 2014년부터 2020년까지 KOSPI 기업을 표본으로 하여 세무상 이월결손금과 이익조정의 관계를 연구하였다. 아울러 해당 시기 중 개정된 세무상 이월결손금의 공제한도 축소규정이 이월결손금과 이익조정과의 관계에 추가적인 영향을 미치는지 여부를 확인하고, 이러한 영향이 대기업과 중소기업에 차별적으로 발생하는지 검토하였다. 본 연구의 분석 결과는 다음과 같다. 첫째, 분석대상기간 동안 이월결손금은 발생액이익조정과는 양(+)의 유의하지 않은 관계를, 실질이익조정과는 양(+)의 유의한 관계를 보였다. 둘째, 이월결손금 공제한도 축소가 대기업과 중소기업의 이월결손금-이익조정의 관계에 차이를 발생시키지 않았다. 즉, 공제한도 축소가 이를 적용받은 대기업의 이익조정 행태에 평균적으로 유의한 영향을 미치지 못하였음을 확인하였다. 셋째, 강건성 분석을 통해 공제한도 축소가 이월결손금 규모가 크면서 (작으면서) 영업성과가 좋은 (낮은) 기업의 이익조정 행태에 유의한 영향을 미침을 확인하였다. 이는 공제한도 축소가 특정 상황의 기업에만 영향을 미치기 때문에 전체 표본을 이용한 분석에서 공제한도 축소의 유의한 영향을 관측할 수 없었음을 의미한다. 본 연구는 이월결손금 공제기한 연장의 영향을 통제한 후 이월결손금 공제한도 축소의 영향을 분석한 최초의 연구인 점에서 의미를 갖는다. We aim to examine the effects of the introduction of the tax net operating loss (NOL) limitation on the relationship between tax NOL and earnings management. Several studies conducted during the late 2000s and early 2010s documented a positive relationship, as the existence of tax NOL carryforward promotes earnings management to utilize NOL within the permitted period (Park and Song 2008; Kim and Lee 2009; Park and Yook 2011a; 2011b). However, these studies generally examined selected facets of this relationship; only a few, such as Song and Shim (2013) and Cho and Lim (2016), sought to expand research by identifying factors influencing the relationship between tax NOL and earnings management. Choi et al. (2019) cited the difficulty of collecting tax NOL data as the primary reason for the lack of relevant research. Consequently, studies of tax NOL have declined in recent years. Despite the decline in studies, there have been enactment or revision of several tax laws related to tax NOL. First, the tax NOL carryforward period has been extended. Any tax NOL generated on or after (before) the taxable year of 2009 (2008) is allowed to be offset within 10 (5) years. The carryforward period is further extended to 15 years for tax NOL generated on or after the taxable year of 2020. These extensions of the NOL carryforward period may weaken the ‘motivations’ for earnings management to utilize tax NOL. Second, the tax NOL limitation was introduced. Any tax NOL of firms other than small and medium-sized firms (hereinafter “large firms”) generated on or after the taxable year of 2016 is allowed to be offset by up to 80% of the total tax base. This limitation decreases gradually to 70% for 2018 and 60% for taxable years on or after 2019. The introduction of the NOL limitation represents a restriction on the NOL carryforward period extension. Because previous analyses of the relationship between tax NOL and earnings management used financial data ending on or before 2014, the results do not appropriately reflect the effects of tax law changes occurring after 2009. Our study uses financial data from 2014-2020, a period in which all tax NOL is subject to the carryforward period of 10 years. Thus, this study is the first to examine the relationship between tax NOL and earnings management after controlling for the effects of the extension of the NOL carryforward period, and the analysis yields three findings. First, we find a positive but insignificant association between tax NOL and discretionary accrual (DA), inconsistent with previous studies. However, we observe a positive and significant association between tax NOL and real activity earnings management (REM). These results confirm that the influence of the earnings management behavior of firms decreased after the extension of the NOL carryforward period. Choi et al. (2019) explain that the cost of DA is higher than that of REM because DA involves changes in accounting policy, which will be accompanied by potential legal or political costs. Our results support this view. Second, we find no significant impact of the tax NOL limitation on the relationship between tax NOL and earnings management. Specifically, the relationship between tax NOL and earnings management for large firms (firms limited in NOL offset) is not significantly different from that for small and medium-sized firms (firms not limited in NOL offset). We attribute this lack of significance to differences in the weight of the influence of the NOL limitation among large firms. That is, the NOL limitation only affects large firms under particular circumstances, and thus statistical significance is not observed on average. Third, based on the conjecture that firms with a larger (smaller) amount of tax NOL and higher (lower) operating performance will be affected by the introduction of the NOL limitation to a greater extent than those with a larger (smaller) amount of tax NOL and lower (higher) operating performance, we re-examine the effects of the introduction of the NOL limitation on firms that are expected to be particularly affected by the NOL limitation. The results show that the positive relationship between tax NOL and earnings management becomes stronger for these firms after the introduction of the NOL limitation. Therefore, we confirm that the introduction of the NOL limitation selectively influences firms under certain conditions. Finally, we further examine earnings management in the year prior to the introduction of the NOL limitation. No earnings management behavior is detected prior to the introduction. We also identify that the recognition of deferred assets in NOL does not influence the relationship between tax NOL and earnings management. Overall, our findings imply that tax law enactments or revisions related to tax NOL have a limited impact on decision-making by management. Therefore, we contribute empirical evidence and the political implication that the recent changes in tax laws related to tax NOL have achieved their policy goals of preventing significant tax planning by firms through earnings management.

자발적 감사와 감사기준 완화가 조세회피에 미치는 영향

최보람(Bo-Ram Choi),윤성만(Sung-Man Yoon) 한국조세연구포럼 2017 조세연구 Vol.17 No.1

2014년 외부감사에 관한 법률이 개정됨에 따라 법정감사의 기준이 자산규모 100억에서 120억 이상으로 높아졌다. 2009년에도 70억원에서 100억원으로 완화되었는데 감사기준개정의 효과에 관한 연구가 거의 없었다. 그러나 2014년 5년만에 감사기준이 추가로 완화됨에 따라 기준 완화의 영향에 대해 논의될 필요성이 높아졌다. 법정감사의 효과에 관하여 연구한 선행연구들은 모두 재무회계관점에서 감사의 역할을 분석하였다. 감사의 정보효과 관점에서 보면 소규모 비상장기업의 경우 회계정보를 이용하는 대상은 상장기업보다는 그 수가 적고 중요성이 낮을 수 있다. 이는 그 동안 감사범위의 변동이라는 큰 사건에도 불구하고 연구의 수가 많지 않은 이유일 수 있다. 실질적으로 소규모 비상장기업의 경우는 감사범위 변동이 회계정보의 질에 미치는 영향보다는 조세회피에 미치는 영향이 더 중요할 수 있다. 이는 소규모기업일수록 회계와 법인세가 일치되는 경향을 보이고 회계정보 이용자 중 중요한 이해관계자가 과세관청이기 때문이다. 이에 따라 본 연구에서는 감사기준 완화로 인해 법정감사의무에서 면제되었음에도 자발적으로 임의감사를 받은 기업들을 대상으로 법정감사에서 임의감사 전환시 해당 기업들의 조세회피가 어떤 영향을 받았는지를 분석하였다. 또한 임의감사 당시의 감사인규모와 감사인교체등 감사 특성이 임의감사 전환시 추가적인 영향력이 있는지를 확인하고자 하였다. 분석 결과 법정감사를 받던 기업이 임의감사로 전환될 때 Desai and Dharmapala (2006)의 조세회피측정치로 측정한 조세회피가 증가하는 것을 확인하였다. 감사인규모와 임의감사가 결합된 임의감사시 BIG4 감사인인 경우도 조세회피에 유의한 양(+)의 영향이 있었다. 이에 따라 임의감사의 상황을 통제한 후에도 임의감사를 BIG4감사인에게 받는 경우 더 조세회피가 증가하는 것을 확인할 수 있었다. 반면 법정감사에서 임의감사 전환시 감사인을 교체한 경우 조세회피가 더 증가할 것이라는 예상은 지지되지 아니하였다. 추가적으로 계속임의감사기업과 임의감사 전환기업간의 조세회피가 차이가 있는지를 분석한 결과 큰 차이가 있지 않았다. 임의감사라는 감사 특성은 조세회피를 증가시키지만 계속 임의감사를 받은 기업의 조세회피가 더 큰 것은 아니었다. 이는 동일기업이 감사기준완화에 따라 조세회피여부가 달라질 수 있음을 재확인하는 결과라 할 수 있다. 본 연구는 감사기준 변화라는 제도적 변화에 대응하는 소규모 비상장기업의 조세회피를 관찰하는 최초의 연구일 뿐 아니라 법정감사 자체가 조세회피에 어떠한 영향을 미칠 수 있는 지를 확인하는 기초가 되는 연구이다. 본 연구의 결과를 통해 많은 연구들이 파생되어 회계정보와 조세, 회계감사의 역할에 대한 추가적인 문제점을 인식하고 개선방안을 도출하여 회계제도 발전과 조세행정 및 세원확보에 도움이 될 것이라 기대된다. As the Act on External Audits was amended in 2014, the level of statutory audits increased from 10 billion to more than 12 billion. In 2009, it was eased from 7 billion won to 10 billion won. There was little research on the effect of amendment of auditing standards. However, as the auditing standards were further eased in 2014, the need to discuss the impact of the standard relaxation has increased. Prior research on the effectiveness of statutory audits has analyzed the role of auditors in the financial accounting perspective. However, the change of statutory audit range effects on small-sized companies more than large-sized company. The reason is that small-sized companies" financial reporting is more connected to tax reporting. In practice, for smaller private firms, the effect of changes in scope of audit on tax avoidance may be more important than the impact on the quality of accounting information. This is because accounting and corporate tax tend to be more consistent with smaller firms, and an important users among accounting information is the tax office. In this study, we analyzed the effect of tax avoidance of the companies in voluntary audits, which were exempted from statutory audit obligations due to the relaxation of auditing standards. In addition, we tried to confirm whether the audit characteristics such as the size of the auditor at the time of the voluntary audit and the replacement of the auditor have additional effect on the voluntary audit transition. As a result of the analysis, it was confirmed that tax avoidance measured by the measure following Desai and Dharmapala(2006) increased when a company turned into voluntary audit status. There was a significant positive relations on tax avoidance in case of the BIG4 auditor and voluntary audit combined. In addition, there was no significant difference in whether there was a difference in tax avoidance between the continuous voluntary audit firm and the voluntary audit-changed firm. Audit traits of voluntary audit increases tax avoidance, but tax avoidance of firms that continue to receive voluntary audits is not greater. This is a result of reconfirming that the same company can change tax avoidance according to the relaxation of audit standards. This study is not only the first study to observe the tax avoidance of a small unlisted corporation responding to the institutional change of the audit standard, but also the study which confirms how the statutory audit itself can affect the tax avoidance. The results of this study are expected to contribute to the development of the accounting system, the tax administration, and the taxation system by deducing additional problems on the role of accounting information, taxation, and auditing.

디지털 피아노 연주를 위한 인간 동작 모방형 연주 로봇

최보람(Bo-Ram Choi),박봉석(Bong-Seok Park),현창호(Chang-Ho Hyun) 한국지능시스템학회 2020 한국지능시스템학회논문지 Vol.30 No.3

본 논문에서는 피아노를 연주하기 위한 인간 손동작 모방형 로봇 시스템 설계 및 제어 알고리즘을 제안한다. 제안한 로봇은 인간의 손과 같이 10개의 연주용 손가락을 가지며, 좌우로 이동하여 곡을 연주한다. 이를 구현하는데 있어서, 로봇의 구조적 특성으로 인해 갖는 넓은 범위의 좌우 병진 이동성 고려와 세밀한 음악 연주를 위한 음의 정확한 표현이 주요 문제로 고려된다. 넓은 범위의 좌우병진 이동을 구현하기 위해 빠른 이동과 정확한 위치 도달이 가능하도록 DC모터를 사용하여 병진이동 기구 구조를 설계하고, 3차원 곡선 경로 생성법 기반의 DC모터 PI 제어를 통해 빠른 이동과 부드러운 움직임이 가능하도록 한다. 음의 정확한 표현 구현에 있어서는 손가락 모양의 로봇구조를 설계하고, 음표, 박자, 쉼표로 이루어진 악보 정보를 디지털 정보로 나타내어 이를 기반으로 로봇의 연주 타이밍, 움직임, 위치를 결정하는 로봇 제어 알고리즘을 설계한다. 이와 같이 제안하는 인간 동작 모방형 피아노 연주로봇은 기존의 로봇의 단점인 화음 연주의 제한성과 좌우 병진이동시 발생하는 소음 문제를 해결한다. 마지막으로, 본 논문에서 제안한 로봇 시스템을 구현함으로써 제어기 및 로봇의 성능을 검증한다. In this paper, a human hand-mimetic robot for the digital piano performance is designed and its control algorithm is proposed. The proposed robot has 10 fingers like a human hand and the lateral movement to play piano. Due to the structural characteristics of the designed robot, two important control issues are considered; one is the lateral movement of the designed robot, and the other is the accurate expression of a note. In order to achieve these two issues, the lateral movement mechanism with a DC motor and the cubic polynomials for the path based DC motor controller are designed first. This approach not only solves the lateral movement but also provides fast and smooth movements. Secondly, a finger shaped robot and its control algorithm are designed, and the music information such as notes, times and rests is digitized. The proposed human mimetic robot for the piano performance overcomes the drawbacks of conventional piano playing robots, which are the chord playing contrtraint and moving noise. Consequently, the proposed system is implemented and its performance is verified in practice.

문화콘텐츠산업의 조세 지원에 관한 연구

최보람(Choi Boram),문예영(Moon Ye-Young) 한국국제회계학회 2021 국제회계연구 Vol.- No.97

LED의 파장 및 광도, 공기주입이 Pavlova lutheri와 Phaeodactylum tricornutum의 최적 성장에 미치는 영향

최보람(Bo-Ram Choi),김동수(Dong-Soo Kim),이태윤(Tae-Yoon Lee) 한국생물공학회 2013 KSBB Journal Vol.28 No.3

The purpose of this study was to determine optimum condition of Pavlova lutheri and Phaeodactylum tricornutum. Detailed studies were carried out on the effects of various wavelengths of light-emitting diodes (LEDs), light intensities and air flow rations. For the Pa. lutheri, cell growth rates and maximum cell concentrations were similar regardless of wavelengths and air flow rates. Among the different light intensities, cell concentration increased when light intensity of red LED increased. For Ph. tricornutum, red LED was found to be the most effective light source, and light intensity of 3,100 Lux resulted in the most effective for the cultivation of Ph. tricornutum. Different air flow rates were tested to overcome shading effects due to denser cell concentration in the solution. Aeration of 0.8 vvm was determined to be the optimum aeration rate for the cultivation of Ph. tricornutum. Especially, five and two times greater cell concentrations of Pa. lutheri and Ph. tricornutum, respectively, were observed when air was applied.