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.

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.

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.

발광 다이오드를 이용한 Chlorella의 최적 배양조건 및 대량배양에 관한 연구

최보람 ( Bo Ram Choi ),( Enkhchimeg Ayush ),이제근 ( Jea Keun Lee ),임준혁 ( Jun Heok Lim ),이태윤 ( Tea Yoon Lee ) 한국물환경학회 ( 구 한국수질보전학회 ) 2012 한국물환경학회·대한상하수도학회 공동 춘계학술발표회 Vol.2012 No.-

대퇴사두근 근력 운동 시 고관절 중립 자세와 내전 자세에 따른 내측광근과 외측광근의 근수축 개시 시간 차이 비교

최보람(Bo-ram Choi),김민희(Min-hee Kim),전혜선(Hye-seon Jeon) 한국전문물리치료학회 2009 한국전문물리치료학회지 Vol.16 No.3

This study examined the vastus medialis oblique (VMO) and the vastus lateralis (VL) onset time differences (OTD) during quadriceps contraction in different hip positions. Twelve healthy subjects were recruited (four men, eight women). Surface EMG activities of the VMO and VL were measured during a quadriceps strengthening exercise in a long sitting condition and in a sitting at a chair with feet hanging condition. For each condition, subjects were tested in two hip positions (neutral and adduction). The OTD between the two muscles was calculated for each condition, by subtracting the onset time of the VL from the VMO. Therefore, the negative value of OTD represent earlier EMG onset of the VMO compared to the VL. The OTD was not significantly different between the hip neutral and the hip adduction position in the long sitting condition (p=.064). However, the OTD was significantly different between the hip neutral position (15.83±109.51 ㎳) and hip adduction position (-5.58±121.08 ㎳) during the sitting at a chair with feet hanging condition (p=.047). The negative OTD value in the hip adduction condition during quadriceps strengthening exercises is the result of earlier onset of the VMO than VL. Therefore, quadriceps contraction in the hip adduction position can prevent the risk of patella lateral tracking. We expect that quadriceps strengthening exercise in the hip adduction position will be a safe way to prevent patellofemoral pain syndrome resulting from abnormal patella lateral tracking.

재무자료를 이용한 일감몰아주기 과세제도의 분석과 개선안에 관한 연구

최보람(Choi, Bo Ram) 한국국제회계학회 2012 국제회계연구 Vol.0 No.46

2011년 말 일감몰아주기에 대한 증여세 부과 규정이 세법에 반영되어 2013년 최초 과세될 예정이다. 본 연구는 신설규정을 적용하여 증여의제액을 계산함으로써 선행연구에서 제시되었던 계산방법의 복잡성이나 세액효과가 낮다는 문제점을 확인하고 2013년에 기업들이 부담할 세액을 예상해 봄으로써 법 시행 이전에 제도를 정비하는 데 기초가 되는 것을 목표로 하였다. 이를 위해 신설 규정을 공정거래위원회의 상호출자제한기업집단 전체를 표본으로 하여 표본의 현황을 법규정을 각각 적용하여 순차적으로 분석하였다. 증여의제 신설 규정은 여러 가지 조건과 예외사항을 규정하고 있어 증여의제액을 계산하기도 전에 주주비율요건과 정상거래매출요건 비율로 다수의 기업이 증여의제 규정에서 벗어나는 것을 확인할 수 있었다. 주주의 한계보율 초과기준으로 80%이상의 기업이 과세대상 기업에서 제외되었다. 또한 나머지 20%의 기업 중 70% 정도의 기업이 정상거래비율 초과 조건을 충족하지 못하여 과세대상 기업에서 제외되었다. 이후 증여의제 과세대상액을 각 그룹별로 계산하여보았는데 계산과정에서 발견된 문제점으로 첫째가 증여의제액 계산의 부정확성을 야기할 수 있는 복잡성이고 두 번째 문제점은 기업의 공시 현황으로는 실제 증여의제액과 일감몰아주기의 규모를 금액적으로 확인할 수 없다는 문제가 있었다. 또한 마지막으로 예상 부담 세액은 법의 여러 조건 규정에 따라 총 예상 증여의제액의 30%정도만 과세되어 초과누진세율 구조의 증여세율 적용시 더욱 낮은 증여세 부담을 야기하였다. 세무회계적 추정방법과 가정을 통해 증여의제액과 증여세액을 계산한 결과 현 법령의 규정을 적용하면 1,726억원의 증여의제액에 717억의 증여세액 부담이 예상되었다. 정상거래비율을 적용하지 않는 경우 증여의제액과 증여세액은 4,947억원과 2,167억원으로 증가하는 것을 확인할 수 있었다. 본 논문에서는 재벌의 조세부담의 정당성을 논하는 것이 아니라 현재의 규정이 많은 예외 규정을 두고 있어 실제 금액상의 효과도 크다는 것을 밝히고자 하였다. 연구의 결과 추정이나 가정에 따라 실제 세액효과가 차이가 발생할 수 있는 한계점이 존재하지만 과세당국의 입장에서 이러한 금액 효과를 예상하고 법 규정을 제정한 것인지에 대한 추가적인 고려가 필요하다. 또한 기계적으로 일정 비율을 제외하는 조건 뿐 아니라 업계의 비판대로 각 업종 별 상황의 고려 필요성도 검토될 필요가 있다. According to the new articles in the Inheritance Tax and Gift Tax Act in the revision in 2011, transactions to support related parties especially within conglomerates are subject to the gift tax after FY2013. This study researches this new rule and calculates estimated gift tax and total gift amounts by applying the new regulations to improve this rules. For this purpose, this research employes the whole companies in mutual investment banned corporate group as samples and analyzes the conditions in these regulations, respectively. This rule has so many exception conditions such as 3% rule of marginal holding rate and normal transaction rate above 30% that many companies are excluded from taxable corporate. Because of 3% rule of marginal holding rate and 30% rule of normal transaction rate, above 80% of the sample companies and 70% of the remained companies are excluded from taxable corporate, respectively. I calculate taxable amount and gift tax and during the calculation proceedings. In the course of the calculation, the complexity of the method in the regulations has a risk to get the inaccurate results and accurate taxable and tax amount can"t be traced by the public data in financial statements and other sources. Finally, the transaction amount are taxed just 30 percent and gift tax burdens are below 30 percent of the whole tax in accordance with the provisions of a progressive tax structure. As a result of using tax accounting assumptions and research results, in the present rules, taxable total amounts are 172.6 billion won and estimated gift taxes are 71.7 billion won, however in case of not adopting 30% rule of normal transaction rate, the amounts and taxes are increased to 494.7 and 216.7 billion won. It proves the prior research result as figures. This paper doesn"t discuss the legitimacy of the regulations to chaebol, but the consideration of current exceptions rules. Even if the results of the study, has a limitation according to the estimates or assumptions, the tax authorities need to review whether additional consideration is necessary. Like present criticism of the industry, the necessity of consideration of the specific circumstances of each industry not the mechanical exception rule, needs to be considered.

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.

해양미세조류 Dunaliella Salina 최적 배양을 위한 연구

최보람(Bo Ram Choi),김동수(Dong Su Kim),이태윤(Tae Yoon Lee) 大韓環境工學會 2012 대한환경공학회지 Vol.34 No.9

본 연구는 해양미세조류 Dunaliella salina을 LED 광원을 이용하여 배양한 연구로 배양에 필요한 최적의 파장, 광도, 공기공급속도 및 배양온도를 찾기 위하여 수행되었다. 낮은 배양온도에서보다는 높은 온도에서 성장이 빨랐으나, 본 실험에서는 22℃에서 가장 잘 성장하는 것으로 확인되었다. LED 파장에 따른 성장실험에서는 백색 LED가 배양에 가장 효과적이었으며, 광도에 따른 실험에서는 실험 시 고려한 3가지 광도 중(3,000, 6,300, 8,000 Lux) 3,000 Lux에서 최대 세포농도인 1.30 g/L를 나타내었다. 공기공급속도의 증가는 Dunaliella salina의 성장속도와 반비례의 관계를 나타내었는데, 공기를 공급하지 않은 경우의 비증식속도 1.12 day-1와 비교하면 공기공급은 본 미세조류의 성장에 저해요인으로 작용함을 알 수 있었다. The purpose of this study was to determine optimum wavelength, light intensity, aeration rate, and temperature for the cultivation of Dunaliella salina illuminated by various types of light emitting diode. Growth rates of Dunaliella salina were faster at higher temperature than the growth rate at lower temperature. Among the culturing temperatures, 22℃ was the optimum temperature for the growth of Dunaliella salina. White LED was the most efficient light source and lower light intensity (3,000 Lux) resulted in better biomass production (1.30 g/L). The value of aeration varied between 0 and 2.4 vvm at the illumination of 3,000 Lux of white light emitting diode. Highest specific growth rate of 1.12 day-1 was obtained at no-aeration and lower specific growth rates were obtained for other aeration tests, which indicated that aeration could be harmful for the cultivation of Dunaliella salina.

근로소득세에 관한 연구

최보람(Choi Bo-ram) 한국국제회계학회 2015 국제회계연구 Vol.0 No.63

본 연구는 2014년 소득세법개정에 따른 2015년의 연말정산 파동에 대하여 분석하였다. 2014년의 세법개정은 근로소득자의 소득공제의 상당부분을 세액공제로 전환하는 대대적인 개정이었으나 이에 대한 국민적 이해는 낮고 조세효과는 컸기 때문에 강력한 조세저항이 발생하게 되었다. 이에 따라 본 연구에서는 2014년 귀속소득에 대한 연말정산 파동의 원인과 연말정산 보완책으로 인한 결과를 분석한 후 아직까지 존재하고 있는 근로소득세에 대한 문제점을 지적하고 개선안을 제시하고자 하였다. 2015년 연말정산 보완책 이후 면세자의 비율이 46%에서 48%로 증가하였다. 이는 세액공제 전환으로 면세점이 확대된 결과이다. 이에 따라 본 연구에서는 일정 급여 이상의 근로소득자에게 최저한세를 적용하는 방안을 개선안으로 제시하였다. 근로소득공제의 축소는 사업자와의 형평성을 악화하고 부양가족에 포함되는 기본공제대상자를 감소시키는 이차적인 문제도 야기할 수 있는 것으로 분석되었다. 이에 따라 2015년 세법 개정시에는 근로소득공제 축소에 대한 재검토가 필요함을 제안하였다. 또한 장기적인 해결책으로 인적공제액과 기본공제대상자의 소득금액을 일치시키는 방안을 함께 제안하였다. 마지막으로 총급여 제한 공제 규정에 대해서는 실효성에 문제가 있음을 제기하였다. 분석 결과 총급여제한 소득공제는 다른 소득공제에 비해 소득공제 인원이나 소득공제액, 세액효과 모두 정책적 실효성이 낮은 것을 확인할 수 있었다. 이에 대한 개선안으로 우리나라도 미국 등에서 이용되고 있는 phase-out(소득 증가에 따른 공제 점감) 방법을 도입할 것을 제안하였다. 본 연구의 결과가 금년 소득세 개정시에 정책 입안자들에게 도움이 될 것으로 기대된다. This research investigates Income Tax Act of 2014 Tax reform and the related affairs regarding year-end tax adjustment in early 2015. This 2014 Income Tax reform is a major development involving transition from tax deduction to tax credit. However, taxpayers don’t understand the related tax amount difference and they complain the increased tax payment. This study analyzes the causes of the issues and the results from the supplementary policy of year-end tax settlement 2014. Since 2015 year-end tax-settlement, tax-exempt employee rate increases from 46% to 48%. Accordingly, this study suggests adopting an alternative minimum tax. Reduction of the earned income deduction was also analyzed, for it has the secondary problem that can increase the unfairness between earned income and business income, and reduce tax-deductible dependents. Accordingly this study suggests reconsidering the reduction of the earned income deduction policy. This study also suggests the revised tax act which dependent deductible tax income equals to the tax deduction from the dependent. Finally, this study argues that the effects of the deduction which have limit by income level are doubtful. As the result of analyzing, these deductions are not effective in comparison other non-limit deduction. Accordingly, this study suggests consideration of phase-out rule. It is expected that the results of this research will be useful to policy makers who are responsible for revising future Income Tax Act.