조직구성원의 역할스트레스ㆍ사회적 지원이 조직성과에 미치는 영향

최가영,조임현 한국관광서비스학회 2003 관광서비스연구 Vol.3 No.1

역류성 식도염의 변증과 처방에 관한 문헌적 고찰 - 중국 논문 중심으로 -

최가영,선승호,김병우,이선주,오현석,한인식,고재언,Choi, Ga-Young,Sun, Seung-Ho,Kim, Byoung-Woo,Lee, Sun-Ju,Oh, Hyun-Suk,Han, In-Sik,Ko, Jae-Eon 대한한방내과학회 2011 대한한방내과학회지 Vol.32 No.1

Objectives : This study investigated oriental diagnosis and treatment of reflex esophagitis (RE) such as syndrome differentiation and herbal medicine by reviewing Chinese journals. Methods : A journal search was performed using China National Knowledge Infrastructure (CNKI) from January 2006 to December 2010. The keywords were the various combinations of 'reflex esophagitis', 'Chinese medicine', 'syndrome differentiation', and 'herbal medicine'. All types of journal entries that explained or referred to herbal medicines and definite syndrome differentiations were included. The Types of the journals were randomized clinical trials (RCT), reviews, essays, case series and reports. Vague syndrome differentiations and experimental studies were excluded. Selected journals were extracted and summarized by two researchers independently. Results : 47 Chinese entries were finally selected. 61% of them were case-control trials that had non-randomized, active controlled clinical trials. 36 kinds of syndrome differentiations about RE were investigated. We summarized and divided them into 10 syndrome differentiation groups. 肝胃不和(syndrome of liver qi invading the stomach) in syndrome differentiation, 和胃降逆 (harmonize the stomach and direct qi downward) in method of treatment, and Jwa kum-whan (左金丸) were cited with high frequency in RE. Conclusions : We find that many kinds of syndrome differentiation groups and herbal medicines for reflex esophagitis are used in China, compared with Korea. Further studies will be required about oriental syndrome differentiation and treatment of this disease.

산약 추출물의 항산화 및 항염증에 관한 실험적 연구

최가영,김병우,Choi, Ga-Young,Kim, Byoung-Woo 대한한방내과학회 2010 대한한방내과학회지 Vol.31 No.2

Objectives : This study evaluated the effect of Dioscoreae Rhizoma on antioxidant and antimicrobial activity in vitro. Methods : In vitro experiments were made on antioxidant by DPPH radical scavenging activity, enzyme activity of SOD, protective effect about $H_2O_2$ and DNA fragmentation in RAW264.7 cells, as well as antimicrobial by Cox-2 expression in LPS-induced RAW264.7 cells. Results : 1. Dioscoreae Rhizoma's antioxidant ability was improved by DPPH radical scavenging activity. 2. Antioxidant ability of Dioscoreae Rhizoma produced good results at more than 0.025 mg/$m{\ell}$. 3. On protective effect of Dioscoreae Rhizoma about $H_2O_2$ on RAW264.7 cells, with addition of Dioscoreae Rhizoma extract the cells' survival increased compared to adding $H_2O_2$ only. 4. About revelation-control of Cox-2 at RAW264.7 cells which induce by LPS, when Dioscoreae Rhizoma's concentration was higher from 0.0125 mg/$m{\ell}$ to 1 mg/$m{\ell}$, its control activity was stronger. Thus we found Dioscoreae Rhizoma has antimicrobial activity. 5. The power of DNA fragmentation control of Dioscoreae Rhizoma was time-independent. Conclusions : From this study we conclude that Dioscoreae Rhizoma has effects on antioxidant and antimicrobial activity. However, considerable work still needs to be done studying antioxidants by concentration, as well as a variety of experiments about antimicrobial activity.

산림분야 생태관광 동향 파악과 향후 추진방향

최가영,김통일 한국산림휴양복지학회 2014 한국산림휴양학회 학술발표회 자료집 Vol.2014 No.4

통증자가조절기 융합교육이 척추수술환자의 수술 후 통증관리에 미치는 효과

최가영,김주성 한국융합학회 2018 한국융합학회논문지 Vol.9 No.2

The purpose of this study was to investigate the effects of patient controlled analgesia(PCA) convergence education on postoperative pain management in spinal surgery patients. Sixty spinal surgery patients were included. For the experimental group(n=30), PCA education using video, booklet, and a PCA model practice was provided before surgery. The data were collected using questionnaire and were analyzed using descriptive statistics, χ2-test, Fisher's exact test, t-test and repeated measures ANOVA. PCA knowledge-attitude, PCA satisfaction and pain control satisfaction were higher in the experimental group than the control group(p<.001; p=.001; p<.001). Postoperative pain and frequency of additional analgesia use of the experimental group were significantly lower than those of the control group(p<.001; p=.001). This findings showed that the convergence PCA education of audiovisual aids with PCA practice training could be effective pain management intervention in patients undergoing spinal surgery. These apply to development of convergence nursing interventions in clinical practice. 본 연구목적은 통증자가조절기(patient controlled analgesia:PCA)융합교육이 척추수술 후 통증관리에 미치는 효과를 조사하기 위함이다. 60명의 척추수술환자를 대상으로, 실험군(30명)에게 수술 전 PCA동영상, 소책자, 및 PCA실습으로 구성한 PCA융합교육을 적용하였다. 구조화된 질문지로 자료수집한 후 기술통계, χ2-test, Fisher's exact test, t-test 및 repeated measures ANOVA로 분석하였다. 연구결과 척추수술 후 실험군의 PCA지식태도, PCA만족도, 통증관리만족도는 대조군보다 유의하게 높았다(p<.001; p=.001; p<.001). 실험군의 수술 후 통증과 추가 진통제사용은 대조군보다 유의하게 낮았다((p<.001; p=.001). 따라서 시청각매체와 PCA실습을 접목한 PCA융합교육은 척추수술환자의 통증관리에 효과적인 실무중재임을 확인하였으며 다양한 간호실무에서 융합중재개발에 응용 가능할 것이다.

운동 플러스 - 야~호! 화려한 가을 등산, 제대로 알고 즐기자!

최가영,Choe, Ga-Yeong 한국건강관리협회 2012 건강소식 Vol.36 No.10

올해도 어김없이 산등성은 붉게 물들고 설악산에서 시작된 단풍이 북한산, 내장산으로 남하하면 전국 곳곳의 산들은 사람들로 가득 채워진다. 푸른 하늘, 맑은 공기, 색색의 단풍나무들을 보며 한 주의 스트레스를 씻어내는 데에 등산 만한 레저활동도 없다.

4050을 위한 레시피 - 손발 저림에 좋은 음식

최가영,Choe, Ga-Yeong 한국건강관리협회 2012 건강소식 Vol.36 No.11

뇌파 기반 개인 인증 시스템 개발

최가영,김은지,강예나,박수빈,박수진,최수인,황한정 대한의용생체공학회 2018 의공학회지 Vol.39 No.1

Traditional electroencephalography (EEG)-based authentication systems generally use external stimuli that require user attention and relatively long time for authentication. The aim of this study is to investigate the feasibility of biometric authentication based on EEG without using any external stimuli. Seventeen subjects took part in the experiment and their EEGs were measured while repetitively closing and opening their eyes. For identifying each subject, we calculated inter- and intra-subject cross-correlation using changes in alpha activity (8-13 Hz) during eyes closed as compared to eyes open. In order to optimize the number of recording electrodes, we calculated authentication accuracy by progressively reducing the number of electrodes used in the analysis. Significant increase in alpha activity was observed for all subjects during eyes closed, focusing on occipital areas, and spatial patterns of changed alpha activity were considerably different between the subjects. A mean authentication accuracy of 92.45% was obtained, which was retained over 75% when using only 8 electrodes placed around occipital areas. Our results could demonstrate the feasibility of the proposed novel authentication method based on resting state EEGs.

질병 핫이슈 - 급성편도염 감기와 헷갈리지 마세요

최가영,Choe, Ga-Yeong 한국건강관리협회 2012 건강소식 Vol.36 No.11

일교차가 큰 환절기나 추운 계절에 발생하는 급성편도염. 증상이 감기와 비슷해 많은 사람들이 방치하는 경우가 흔하다. 증상이 악화될 경우 심각한 합병증이 발생하기 때문에 현명한 자세로 대처하는 것이 중요하다.

특수관계인 거래 공시와 조세회피 행위 -공정거래위원회 공시를 중심으로-

최가영,이우종,노희천 한국세무학회 2020 세무와 회계저널 Vol.21 No.1

Related party transactions (RPT) are often made based on discretionary contracts that benefit one party at the cost of the other party, but unlikely subject to strict monitoring of shareholders. These characteristics provide RPT firms with an effective means to engage in tax avoidance. To alleviate such adverse effect of RPT, two regulatory bodies in Korea require firms to provide information about RPT. First, Financial Services Commission requires firms to disclose in the footnote of financial statements whether they have related parties and how much they trade with those parties in aggregate (FSC disclosure). Second, Fair Trade Commission also requires member firms in business groups to disclose the details of each RPT (FTC disclosure). Although the FTC disclosure may contain incremental information beyond the FSC disclosure, the comparison between two types of disclosures has not been throughly studied in the literature. This study examines the association between RPT and tax avoidance, using both FSC and FTC disclosures. We document evidence that FTC disclosure frequency is positively related to the degree of tax avoidance even after controlling for the RPT magnitude in the financial statements, suggesting its incremental information value. However, we fail to find robust evidence that FTC disclosures interact with FSC disclosures in explaining tax avoidance. This paper contributes to the disclosure literature on the relation between non-tax disclosures and tax avoidance. 특수관계인 거래는 일방에 유리하도록 계약을 설정할 수 있고 외부 주주에 의한 감시와 통제를 덜 받는 특징이 있다. 이러한 점으로 인해 기업집단의 특수관계인 거래는 조세를 회피하는 수단으로 이용되고 있다고 알려져 있다. 우리나라는 주주와의 정보비대칭을 해소하고 기업집단 내 부당내부거래를 감시하기 위한 목적으로 각각 재무제표 주석에 공시되는 금융위원회 공시(‘금융위 공시’)와 공시대상기업집단의 대규모내부거래를 대상으로 하는 공정거래위원회 공시(‘공정위 공시’) 규정을 두고 있다. 금융위 공시는 재무제표 주석에 특수관계인 유무와 회계기간 동안 발생한 특수관계 거래 규모를 공시하도록 하며, 공정위 공시는 일정 규모 이상의 특수관계 거래가 발생할 때마다 거래목적 및 거래금액 등을 수시로 공시하도록 하고 있다. 공정위 공시는 금융위 공시와 그 목적과 방법 등이 상이하기 때문에 기업의 조세회피 행위에 대해서도 차별적인 정보를 제공할 수 있지만, 직접 공시 정보를 수집해야하는 등의 어려움으로 인해 기존 연구들이 자세히 다루지 못하였다. 이에 본 연구는 기존 문헌에서 주로 다룬 금융위 공시에 의한 특수관계인 거래와 더불어 수작업으로 모은 특수관계인 거래에 관한 공정위 공시가 조세회피에 미치는 연관성을 분석하였다. 분석 결과, 금융위 공시에 의한 특수관계인 매출․수익과 매입․비용을 통제한 후에도 특수관계인 거래에 관한 공정위 공시 건수가 많을수록 기업의 조세회피수준이 높아짐을 발견하였다. 기업의 조세회피 측정치는 Desai and Dharmapala(2006)의 모형에 의한 조세회피 측정치와 회계상 유효세율, 현금유효세율을 이용하였다. 그러나 금융위 공시와 공정위 공시는 조세회피에 상호 연관성을 가지고 있다는 증거는 찾을 수 없었다. 본 연구는 특수관계인 거래라는 비세무정보 공시가 조세회피에 미치는 영향을 검증하여 재무회계와 세무회계 분야의 관련성을 확장하였다는 공헌점이 있다. 또한 기업의 조세회피 수단을 규명했다는 점에도 의의가 있다.