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Essay 1. The relationship between the corporate life cycle and tax aggressiveness according to cash-flow pattern - analysis by industry classification - This study examines the relationship between the ‘corporate life cycle’ and ‘tax aggressiveness’ by applying Dickinson’s(2011) Cash-flow patterns to companies listed in KOSPI and KOSDAQ. The results of empirical analysis are as follows. First, tax aggressiveness differs depending on the phase of the life cycle. The ‘Introduction’ and ‘Decline’ stages have a low level of tax aggressiveness, denoting a positive relation, whereas the ‘Growth’ and ‘Maturity’ stages have a high level of tax aggressiveness, denoting a negative relation. In addition, tax aggressiveness in the growth and maturity stages is higher than in the introduction and decline stages. And the growth and maturity stages have similar levels of tax aggressiveness. Second, the tendency of tax aggressiveness depending on phases of the life cycle as classified by the industry is different from the tendency of tax aggressiveness depending on phases of the non-specific corporate life cycle. I perform additional analysis using the interaction variables of life cycle and industry. Some industries are found to have an additional increase and decrease effect compared with other industries. This effect shows that corporate characteristics such as tax burden, tax subsidy, profitability and financial charges could have a divergent effect on the industry depending on the stage of the life cycle. The contribution of this study is as follows. First, most existing studies associated with the firm’s life cycle are conducted using the variables presented by Anthony and Ramesh(1992). This study shows a relationship between tax aggressiveness and life cycle variables using the pattern of cash flow presented by Dickinson(2011) for the first time as far as I know. Second, it is meaningful that this study examines the relation between life cycle classified by industry and tax aggressiveness by extending corporate life cycles due to a lack of previous research on life cycle and tax aggressiveness. Essay 2. The effects of manager's discretionary authority on tax aggressiveness This study examines how the discretionary authority of managers affects tax aggressiveness by using the discretionary authority variable presented in previous studies. For this research, I conduct a regression analysis using samples from 2000-2014. The results are the following. First, This is showed that the more powerful the discretionary authority, the lower the propensity for tax aggressive. Further, in a situation in which tax aggressiveness can reduce the firm value, discretionary authority weakens the relationship between tax aggressiveness and firm value. This suggests that managers with strong discretionary authority reduce the inclination toward tax aggressiveness to raise the firm value. Second, I find that discretionary accrual, which is an opportunistic factor that can affect the firm value, weakens the relation between tax aggressiveness and manager's discretionary authority. On the other hand, external director and foreign investor ownership enhance the relation between tax aggressiveness and manager's discretionary authority. Third, in an additional test, I confirm that the relation between manager's discretionary authority and tax aggressiveness becomes stronger as the age of the manager increases. The contribution of this study is as follows. First, as tax studies associated with discretionary authority are rare, this study attempts to examine the discretionary authority's effect on tax aggressiveness. Second, the study is meaningful in the way it examines factors that can both enhance and restrict the effects of discretionary authority on tax aggressiveness. Essay 3. The effects of a manager's propensity for self-confidence and demographical factor on tax aggressiveness. This study examines the relation between a manager's propensity for self-confidence and tax aggressiveness. Prior studies related to the characteristics of the manager are lacking because most concentrated on the relationship with corporate’s characteristics. The results of empirical studies are as follows. First, the manager's propensity for self-confidence is related to lower tax aggressiveness. This suggests that the manager has an incentive to increase book income rather than tax avoidance for external capital(The need for external capital due to deterioration caused by over investment management). Unlike this study, a leading overseas study by Chyz et al.(2014) suggested that tax aggressiveness would be higher because self-confident managers demonstrate overconviction about the benefits of tax avoidance when making tax decisions. Second, as the age of a self-confident manager increases, the propensity for self-confidence has a weaker effect on tax aggressiveness. The contributions of this study are the following. First, it is meaningful that the study examines the relation between the propensity for self-confidence, which is a managerial characteristic, and tax aggressiveness because existing studies involving managerial characteristics and tax avoidance are rare. Second, I find that certain demographical factors can reduce the effect of a self-confident manager(ex. age). 에세이 1. 현금흐름패턴을 이용한 기업수명주기와 조세회피- 산업별분류에 의한 분석 - 본 연구에서는 2000년부터 2014년까지의 유가증권 및 코스닥에 속해 있는 기업을 대상으로 Dickinson(2011)의 현금흐름패턴을 이용하여 수명주기와 조세회피의 관계를 기업과 산업으로 분류하여 살펴보았다. 실증분석결과는 다음과 같이 나타났다. 첫째, 현금흐름패턴을 이용하여 분류한 수명주기 단계별로 조세회피의 행태는 다르게 나타났다. 즉, 도입기와 쇠퇴기에는 음(-), 성장기와 성숙기에는 양(+)의 관계를 나타냄으로써, 도입기와 쇠퇴기에는 예상과 같이 조세회피수준이 낮으며, 성장기와 성숙기에는 조세회피수준이 높은 것을 알 수 있다. 더 나아가 성장기와 성숙기의 조세회피수준은 도입기와 쇠퇴기보다 높은 것으로 나타났으며, 성장기와 성숙기의 조세회피수준은 비슷하게 나타났다. 둘째, 산업별로 분류한 수명주기 단계별 조세회피성향은 일반적인 기업수명주기 단계별 조세회피성향과는 차이가 있는 것으로 나타났다. 또한 수명주기와 산업의 상호작용변수를 이용한 산업에 따른 추가적인 조세회피수준의 증감효과를 살펴본 결과 일부 산업이 타 산업에 비하여 추가적인 증감효과가 있는 것으로 확인되었다. 이러한 현상은 조세부담정도, 조세혜택수준, 수익성, 금융비용 부담수준 등의 기업특성요인들이 수명주기의 단계별로 산업에 각기 다른 영향을 미칠 수 있음을 보여주는 것이다. 본 연구에 있어 공헌점은 다음과 같다. 첫째, 기존의 수명주기와 관련한 대부분의 연구가 Anthony and Ramesh(1992)의 측정치를 이용하여 실증분석하고 있는데, 본 연구에서는 Dickinson(2011)의 현금흐름패턴을 이용한 수명주기측정치를 이용하여 저자가 아는 한 처음으로 조세회피와의 관계를 살펴보았다는데 의미가 있다. 둘째, 수명주기와 조세회피의 관계에 관한 선행연구가 부족한 상황에서 기업별 수명주기를 확장하여 산업별로 분류한 수명주기와 조세회피의 관계를 살펴보았다는데 큰 의미가 있다. 에세이 2. 경영자의 재량권이 조세회피에 미치는 영향 본 연구에서는 선행연구의 재량권 측정치를 이용하여 경영자의 재량권이 조세회피에 어떤 영향을 미치는지 연구를 진행하였다. 본 연구를 위해 2000년부터 2014년까지의 표본을 이용하여 회귀분석하였으며, 그 분석결과는 다음과 같다. 첫째, 경영자의 재량권이 높을수록 조세회피성향은 낮아지는 것으로 나타났다. 또한 조세회피가 기업가치를 낮추는 상황에서 재량권은 기업가치를 낮추는 조세회피수준을 감소시키는 것으로 나타났다. 이러한 결과는 재량권을 가진 경영자가 기업가치를 높이기 위하여 조세회피수준을 낮추는 것을 보여주는 것이다. 둘째, 재량권 중 기업에 부정적인 영향을 미칠 수 있는 기회주의적인 요인인 재량적 발생액이 재량권과 조세회피관계를 약화시키는 것을 확인하였으며, 경영자의 재량권과 조세회피의 관계는 사외이사비율과 외국인지분율로 인하여 더욱 강화되어 조세회피수준이 더욱 감소되는 것으로 나타났다. 셋째, 추가분석에서는 경영자의 연령이 높아질수록 재량권을 가진 경영자와 조세회피관계가 더욱 강화되는 것을 확인하였다. 본 연구의 공헌점은 다음과 같다. 첫째, 재량권과 관련된 세무분야의 선행연구가 거의 없는 상황에서 조세회피와의 연구를 시도해 보았다는데 의미가 있다. 둘째, 재량권이 조세회피에 미치는 영향을 강화할 수 있는 요인과 제약할 수 있는 요인을 확인해 보았다는데 의미가 있다. 에세이 3. 경영자의 자기과신적 성향과 인구통계학적인 요인이 조세회피에 미치는 영향 기존의 조세회피에 관한 선행연구가 주로 기업특성과의 관계에 집중되어 있는데, 본 연구에서는 경영자특성에 관한 연구가 부족한 상황에서 자기과신성향과 조세회피의 관계를 살펴보았으며, 경영자의 인구통계학적인 요인이 자기과신과 조세회피의 관계에 영향을 미치는지도 함께 살펴보았다. 실증분석결과는 첫째, 경영자의 자기과신성향은 조세회피수준을 낮추는 것으로 나타났다. 이는 자기과신 경영자의 과잉투자로 인한 경영악화에 따른 외부자금의 필요성으로 인해 조세회피보다는 재무이익증가에 노력을 할 수 있음을 나타내는 것이다. 한편, 해외선행연구인 Chyz et al.(2014) 연구에서 자기과신 경영자가 조세의사결정을 할 때 조세회피로 인한 혜택을 과잉 확신함에 따라 조세회피성향이 높을 것이라는 주장은 우리나라의 경영자와는 차이가 있는 것으로 나타났다. 둘째, 자기과신적 경영자가 연령이 높아지면서 자기과신과 조세회피의 관계를 약화시키는 것으로 나타났다. 본 연구는 다음과 같은 공헌점을 가지고 있다. 첫째, 경영자의 특성과 조세회피와의 선행연구가 부족한 상황에서 경영자 특성요인인 자기과신 경영자와 조세회피의 관계를 살펴보았다는데 의미가 있으며, 해외의 선행연구를 국내 기업을 대상으로 재검증해 보았다는데 공헌점이 있다. 둘째, 자기과신 경영자의 특성을 감소시킬 수 있는 경영자의 인구통계학적인 요인(연령)을 확인했다는데 의미가 있다.
승용 병렬형 하이브리드 전기자동차의 회생제동 특성에 관한 연구
본 논문은 병렬형 하이브리드 차량을 이용한 주행 모드에 따른 회생 제동 실험과 차량 제동 모델과 DC 모터 모델로 구성된 회생 제동 모델에 대해 MATLAB/SIMULINK를 통한 수치해석 모델 개발 및 검증, 해석에 관하여 실험 및 해석을 수행한 것이다. 본 연구에서는 EC 타입의 차대동력계를 통해 초기 속도와 제동 시간을 변수로 갖는 제동 주행 모드와 초기 SOC 상태에 따른 CVS 75 모드 실험 시, 회생 제동 측면에서 전류 특성 및 전류수지에 대한 비교 분석을 수행하였다. 연구결과, 제동시간이 짧은 조건에서 회생 제동되는 전류의 양이 증가하였는데, 이는 초기 속도가 빠른 조건에서 가지고 있는 기계적 에너지가 많기 때문에 회생 제동되는 전류의 양이 증가하는 것으로 판단된다. 또한, 개발된 해석 모델을 통해 초기 속도, 슬립율 및 도로 조건에 따라 차량 제동 특성과 생성 전류에 대한 해석연구결과, 슬립율이 낮은 조건에서 바퀴의 회전에 대한 저항이 낮기 때문에 슬립율이 높은 조건에 비해 생성 전류의 양이 많은 것을 알 수 있었다. 그리고 도로 조건에 따라 도로가 미끄러운 조건에서 제동 시간이 오래 걸렸으며 생성되는 전류의 값도 증가하는 것을 알 수 있었다. 또한, 개발된 해석 모델과 제동 주행 모드 실험의 결과를 비교결과, 제어 알고리즘에 영향으로 해석과 실험 결과에서 다소 오차가 존재함을 확인할 수 있었다. In this paper, two experimental approaching methods were applied to investigate performance characteristics of current balance in parallel hybrid electric vehicle with regenerative braking system. Also, numerical model of regenerative braking was designed by using MATLAB/SIMULINK simulation code to analyze electric performance and compare experiment data with numerical simulation result. In case of regenerative braking, electric characteristics and current balance were investigated under EC type of chassis dynamometer with experimental conditions of braking driving mode and CVS 75 mode. As a result, when braking time condition was shorter, an amount of generating current were increased. Also, when initial velocity condition was faster, an amount of generating current were increased due to its higher mechanical energy. Also, analysis of numerical simulations were performed on the vehicle braking and generating current characteristics according to the different initial braking speed, slip ratio and road conditions. As a result, when slip ratio condition was lower, it was found that an amount of generating current increased since rolling resistance coefficient had low value. Depending on road conditions, the condition of slippery road represented that braking time was longer than dry road condition and generating current was increased. It was compared with developed simulation model and braking driving mode. It was confirmed that the experiment data were existed between simulation result, although simulation analysis weren't correspond due to the HCE control algorithm.
나이트로소아민 유도체의 합성과 산화질소의 생성 및 세포독성
Nitric oxide is a kind of signaling molecule and is involved in various physiological activities such as immune function, vasodilation and signal transduction. Since nitric oxide is a very unstable substance, it is difficult to control the time to deliver it to a desired target. A nitric oxide precursor can be used as a carrier that can control it. Currently, various nitric oxide precursors such as S-nitrosothiols, N-nitrosamines, N-diazeniumdiolates, and metal nitrosyls have been reported, and these nitric oxide precursors are widely known as medicines and therapeutic agents for disease treatment. In this study, a nitrosoamine derivative of N-N bond with an intermediate bond dissociation energy among nitroso compounds was synthesized. N-nitrosamine [NMA, NEA, NAA, NDPA, NDBA] was synthesized using tert-butyl nitrite and secondary amine having alkyl and aryl substituents. N-nitrosamide [NBA, NMBA] was synthesized using a secondary amine having an amide substituent and tert-butyl nitrite. Basic amino acids were also reacted with tert-butyl nitrite to synthesize N-nitrosated amino acids [NLA, NLL, NLH]. The synthesis of the target compound was confirmed using 1H-NMR and GC-MS, Nitric oxide generation assay was performed through UV-Vis absorption spectrum through azo-dye production reaction of nitric oxide produced from the synthesized nitric oxide precursor and Griess reagent. In addition, a cytotoxicity assay was performed for nitric oxide generated from nitric oxide precursors through two cytotoxicity tests. When an aromatic compound is present in the alkyl group next to the secondary amine [NMA, NEA, NAA, NDPA], the synthesis time was short and synthesis was possible even at room temperature. In the case of the NBA, it was not synthesized. It was inferred that the benzene next to the carbonyl group takes electrons and the amine lacks electrons, so the amine protons do not fall off easily, so synthesis is not possible. In the UV-Vis absorption spectrum through the azo-dye generation reaction using Griess reagent, the time taken to the maximum emission of nitric oxide generated from the nitric oxide precursor was similar at about 90 minutes. However, there was a difference in the release rate up to 90 minutes before. Through two cytotoxicity tests, a cytotoxicity assay for nitric oxide generated from nitric oxide precursors was performed. In the cell viability assay, nitric oxide precursors diluted to three concentrations (100 mM, 1 mM, 1 μM) were administered to MDA-MB-231 cells. All of the cell groups administered at a concentration of 100 mM died, and at concentrations of 1 mM and 1 μM, cell death was at least twice that of the raw material, but there was no difference as much as a 103 fold difference in concentration. In the Cell MTT assay, a nitric oxide precursor diluted to a concentration of 100 μM was used, and the group using the raw material and the group administered with nitric oxide showed an absorbance difference of about 0.05 at 60 and 90 minutes. 산화질소는 일종의 신호전달 분자로서 면역 작용, 혈관 확장 및 신호 전달 등의 다양한 생리 활성에 관여한다. 산화질소는 매우 불안정한 물질이므로, 이를 원하는 표적으로 전달하는 시간의 조절이 어렵다. 이를 조절할 수 있는 전달체로서 산화질소 전구체가 있다. 현재까지 S-nitrosothiols, N-nitrosamines, N-diazeniumdiolates, metal nitrosyls 등의 다양한 산화질소 전구체가 보고 된 바 있고, 이러한 산화질소 전구체들은 질병 치료를 위한 의약 및 치료제로 널리 알려져 있다. 본 연구에서는 Nitroso compound에서 중간의 bond dissociation energy를 가진 N-N bond의 나이트로소아민 유도체를 합성하였다. Alkyl, aryl의 치환기가 있는 2차 아민과 tert-butyl nitrite을 이용하여 N-nitrosamine [NMA, NEA, NAA, NDPA, NDBA]을 합성하였고, amide 치환기가 있는 2차 아민과 tert-butyl nitrite을 이용하여 N-nitrosamide [NBA, NMBA]을 합성하였다. 염기성 아미노산도 tert-butyl nitrite과 반응시키어 N-nitrosated amino acid [NLA, NLL, NLH]을 합성하였다. 1H-NMR과 GC-MS를 이용하여 목표화합물의 합성을 확인하였고, 합성된 산화질소 전구체에서 생성된 산화질소와 Griess reagent의 azo-dye 생성 반응을 통한 UV-Vis 흡수 스펙트럼을 통해 산화질소생성 assay를 진행하였다. 또한 두가지의 세포독성시험을 통해 산화질소 전구체에서 생성된 산화질소에 대한 세포독성 assay를 진행하였다. 2차 아민 옆의 알킬기에 방향족 화합물이 존재하는 경우 [NMA, NEA, NAA, NDPA] 합성시간이 대체로 짧고 상온에서도 합성이 가능하였다. NBA의 경우 합성이 되지 않았는데, 이는 카보닐기 옆의 benzene이 전자를 가져가서 아민의 전자 결핍이 생기기 때문에 양성자가 잘 떨어지지 않아 합성이 안되는 것으로 유추하였다. Griess reagent를 이용한 azo-dye 생성 반응을 통한 UV-Vis 흡수 스펙트럼을 보면 산화질소 전구체에서 생성된 산화질소의 최대 방출까지 걸리는 시간은 약 90분으로 비슷하였으나, 90분 전까지의 방출 속도에서의 차이가 있었다. 두가지의 세포독성시험을 통해 산화질소 전구체에서 생성된 산화질소에 대한 세포독성 assay를 진행하였다. Cell viability assay에서는 세가지 농도 (100 mM, 1 mM, 1μM)로 희석한 산화질소 전구체를 MDA-MB-231 cell에 투여하였다. 100 mM의 농도를 투여한 세포그룹은 모두 사멸하였고 1 mM, 1 μM농도에서는 원물질 대비 최소 두배 이상의 세포사멸을 보였지만, 103배의 농도 차 만큼의 차이점은 없었다. Cell MTT assay에서는 100 μM 농도로 희석한 산화질소 전구체를 사용하였고, 원물질과 산화질소를 생성한 그룹은 60분, 90분에서 약 0.05의 absorbance 차이를 보였다.
소성점토의 침탄에 따른 기초물성 및 적외선 방사 특성 변화에 관한 연구
Calcined clay has been one of the most commonly used material in on earth. It is made of clay mixed with water and calcination. The structures made of calcined clay, however, exhibit only a limited mechanical strength through the calcination process and this limits its application in general purpose. On the other hands, carbon has many good properties in mechanical strength, aqueous resistivity, absorbability for fungus and emissivity of infrared ray. So, composition of carbon with calcined clay would be expected to have enhanced properties. The carburization of calcined clay could be made by a controlled atmospheric condition at its calcination process. Under this process, carburization would occur by accumulation and penetration of carbon produced during incomplete fuel combustion after calcination. Clay, the raw material, was from Sangju, Gyungbuk province which contained SiO2, Al2O3, and Fe2O3, mainly. The changes of basic characteristics of calcined clay due to carburization were studied extensively at three categories including basic physical and thermal properties, moisture effects properties, and infrared ray radiation properties. Calcination and carburization treatment did not cause any substantial changes in composition. Thermal analysis curves showed calcined clay did not indicate weight loss or exothermic reaction. On the contrary, calcined and carburized clay had exothermic peak caused by thermal degradation of carbon in the range of 400 ℃ ~ 800 ℃, and it was about 4 wt.% loss of total weight. As for compressive strength, the calcined and carburized clay increased more than 2 % in comparison to calcined clay, which means the carburization does have little effect on strength increase. As the result of analyzing SEM pictures the calcined clay included substantial pore spaces, while the calcined and carburized clay included less and compact pore spaces due to the penetration and accumulation of carbon. Moreover, analyzation of crystallized images by means of XRD(X-Ray Diffraction) showed that the chief ingredients were SiO2, Al2O3, Fe2O3 and there was no reduced crystal phase such as SiC, Fe3C, FeO or Fe3O4 by carburization at 850 ℃ of this experiment. It is thought that dynamic modulus of elasticity and freeze-thaw resistance were higher for the calcined and carburized clay than for the normal calcined clay. It brings about the result that the later can decrease the possibility of winter-thawing, which is the defect of the former one. This is also inferred by their apparent porosity of the calcined clays, was 13.8 %, but carburized calcined clay was 11.8 %. The characteristics related with moisture is very important for most of the structural material. The contact angle of water droplet which on surface of calcined clay was 0˚, and most of the droplet was absorbed into the calcined clay with in three seconds after contact with surface. However, the droplet contacted on surface of calcined and carburized clay showed 83˚ of contact angle in an initial state, and it was volatilized after 14 minutes without any absorption. Inhibition tests of fungus growth indicate four kinds common residential fungus growth of over 60 % in calcined clay, carburized calcined clay had inhibitive action against four kinds of fungus which is usually produced in residential environments. Measurement of infrared ray radiation was carried out at heating temperature of 80 ℃. The infrared emissivity of calcined clay increased from 0.906 to 0.916 at 80℃ for carburized clay, which increased more than 1 %. However, the infrared emissivity of the calcined and carburized clay showed 0.913 which was 3.6 % higher in comparison to the 0.877 of the calcined clay at 200 ℃. Whereas the calcined clay had low infrared emissivity within the short wavelength, the calcined and carburized clay caused increase of infrared emissivity within the short wavelength ranges less than 7 ㎛. Thus, it indicates that there is increase of infrared emissivity within the short wavelength owing to the deposited carbon element in the calcined clay by carburization method. The infrared emissivity of calcined clay and carburized calcined clay did not have substantial differences at 80 ℃, but it was significant at 200 ℃. Therefore, it is possible for carburized calcined clay to be utilized as infrared ray radiator. As a conclusion, calcined clay by carburization improves physical properties and these can be summarized as follows. Firstly, there is no substantial changes on chemical composition of clay by calcination and carburization but the increase in some basic physical properties, such as compressive strength. These originated from the accumulated and penetrated carbon in the porosity on and within the structure of calcined clay by the carburization. Secondly, calcined clay possesses hydrophobicity by carburization and this would increase durability against weathering. Moreover, this would enhances weakness of the breakage during winter time due to free-thaw cycling. The inhibition of Penicillium pinophilum and gliosiadium virens, which are common fungi in soil, indicates possible future applications for anti-fungus functional materials. Thirdly, carburization increases infrared radiation effects. This may enlarge the future applications of carburized calcined clay into eco-friendly well-being construction materials.
태권도 품새 선수들의 성취목표성향, 심리기술, 운동 스트레스 및 경쟁상태 불안의 구조적 관계
ABSTRACT Structural Relationships among Achievement Goal Orientation, Psychological Skills, Exercise-Induced Stress and Competitive State Anxiety of Taekwondo Poomsae Athletes Kim, Sang Myung Departmant of Physical Education Graduate School GangneungWonju National University The aim of this study is to explore the structural relationship between achievement goal orientation, psychological skills, exercise-induced stress and competitive state anxiety to provide the basic data for the follow-up study in a broad endeavor to make a contribution to the lowering of stress and the anxiety of athletes who have gradually began to experience exercise-induced stress and an increase in the levels of competitive state anxiety. To that end, 302 Taekwondo Poomsae athletes were analyzed through frequency analysis, descriptive statistics, confirmatory factor analysis, reliability analysis that used Cronbach's α and the correlation analysis that used PASW/Win 21.0 and AMOS 21.0. In addition, the structural equation model analysis and inter-path coefficient comparison was carried out to test the credibility of the hypothesis. According to the findings of this study, first, the self-construal of Taekwondo Poomsae athletes with regards to the Achievement Goal Orientation is found to have positive effects on the Taekwondo Poomsae athletes psychological skills. Second, task-orientation is found to have a series of negative effects on the Taekwondo Poomsae athletes psychological skills. Third, the psychological skills of the Taekwondo Poomsae athletes are found to have a number of negative effects on exercise-induced stress. Fourth, the psychological skills of the Taekwondo Poomsae athletes are found to have a number of negative effects on competitive state anxiety. Fifth, there is a difference in the relative effects of self-orientation and task-orientation on the psychological skills of the Taekwondo Poomsae athletes. Key Words : achievement goal orientation, psychological skills, exercise-induced stress, competitive state anxiety, poomsae