공공브랜드의 공동선(Common Good) 구현 특성 척도 개발에 관한 연구

최보람,김유경,강소영 한국광고학회 2017 광고학연구 Vol.28 No.5

Environmentally friendly synthesis of fluorescent carbon nano-onions through simple mechanochemistry of cellulose

최보람,인인식 한국공업화학회 2015 한국공업화학회 연구논문 초록집 Vol.2015 No.0

Cellulose of D- glucose (1 → 4)-β- type of glycosidic linkage is a product having a single bond to form a straight chain. When these cellulose particles is a mechanical impact by using an high-pressure homogenizer, a wire of the cellulose and cellulose less than 100 nm was to see the effect that release. Cellulose obtained as a nano-size structure is similar to a existing cellulose, but hydroxyl group -OH is reduced to form the double bond exhibited a luminescence and gave a substantially structure consisting of a C=C bond such as graphene, By forming a double bond only by physical treatment without chemical treatment and use of some energy, it was found that simply make a light-emitting substance. Further, the materials that were used in the experiment is expected to be applied to that environment-friendly as the cellulose.

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.

어린 흰쥐에서 Pilocarpine에 의해 유발된 경련에 대한 Vigabatrin의 효과

최보람,이인구,황경태 대한소아청소년과학회 2001 Clinical and Experimental Pediatrics (CEP) Vol.44 No.2

노인장기요양보험 이용 유무가 노인 삶의 질에 미치는 영향

최보람 국제차세대융합기술학회 2022 차세대융합기술학회논문지 Vol.6 No.9

이 연구는 노인장기요양보험 이용 유무에 따른 노인 삶의 질에 미치는 영향을 파악하여 향후 노인장기요 양보험제도에 필요한 정책 방안을 도출하기 위해 수행하였다. 이를 위해 「노인실태조사(2020)」 원시자료를 활용하 여 노인장기요양보험을 이용한 집단(실험집단)과 이용하지 않은 집단(통제집단)을 나뉜 후, 성향점수매칭 방법을 적용하였다. 장기요양보험 이용 유무를 독립변수로 투입한 후 노인 삶의 질을 나타내는 5가지 차원의 만족도에 영 향을 미치는 요인을 분석하였다. 분석결과 노인 장기요양보험을 이용한 집단이 이용하지 않은 집단보다 건강상태 만족도, 사회·여가·문화 활동 만족도 및 삶의 전반적 만족도가 낮았다. 이에 대한 해결과 노인의 삶의 만족을 위해 서는 신체적 측면 뿐만 아니라 정신적 측면도 중요하므로 대상자의 삶의 질 향상을 위해 사회가 노인을 바라보는 관점의 변화와 노인들의 돌봄주체 인식의 변화 그리고 노인 대상자들 욕구에 맞는 심리적 지원이 필요하다. This study was conducted to determine the effect of the use of long-term care insurance on the quality of life for the elderly, and to derive policy measures necessary for the long-term care insurance system for the elderly. Raw data from 2020 National Survey of Older Koreans was used, and the propensity score matching method of the experimental group and the control group was applied. After using long-term care insurance as an independent variable, factors affecting the satisfaction of the elderly in five dimensions were analyzed. As a result of the analysis, the group using long-term care insurance for the elderly had lower health status satisfaction, social/leisure/cultural activity satisfaction, and overall life satisfaction than the group not using long-term care insurance. In order to improve the quality of life, the change in the elderly's perception of the caregiver, and the needs of the elderly appropriate psychological support is needed.

기업특성이 장기조세부담에 미치는 영향

최보람,구자은 한국회계정보학회 2014 회계정보연구 Vol.32 No.1

This study measures Korean companies' tax avoidance by the effective tax rate for long-term which it is important to measure tax avoidance for long-term as like Dyreng et al.(2008). Dyreng et al.(2008) study the tax avoidance of companies which have low tax burden by categorizing them into three groups. Three groups have different persistence of tax burden, company size and characteristic of finance or industry. This study addresses that the effective tax rate for short-term and effective tax rate for long-term are the cross-section difference. Though the effective tax rate for short-term is low, it is not low the effective tax rate for long-term rate. On the other hands, the effective tax rate for long-term is low, it is not low the effective tax rate for short-term rate. The higher the effective tax rate for short-term companies have, the lower persistence of tax burden companies have. The effective tax rate for long-term is different from company to company or from industry to industry. As a result, it showed that corporate has a different tax avoidance. This study analyze data of companies during period from 2000 to 2009. We select samples which have been greater than zero of cumulative pre-tax profit and net operating cash flow for 10 years. This studies analyze that the tax avoidance is whether or not affected by the company's characteristics. In this study, tax avoidance is defined as to lower the tax burden and measure as how to pay corporate tax for the long-term tax. In the pursuit of this purpose, this study use a method of multi-variate analysis. Also this study use variables on the characteristics of corporate in previous research and to be fit for the purpose of the study. As the results, the effective tax rate can classify to four, the effective cash tax rate for long-term or short-term and the effective operating income tax rate of long-term or short-term, we find that factors influencing the effective tax rates are quite different. 본 연구는 Dyreng et al.(2008)의 연구처럼 장기조세회피의 측정이 중요하다고 판단하고 장기현금유효세율을 사용하여 우리나라기업들의 조세회피능력을 측정하였다. Dyreng et al.(2008)의 연구는 장기간 낮은 조세를 부담하는 기업을 조세회피기업으로 정의하고 조세회피능력에 따라 세 그룹으로 분류하여 추적가능성, 지속성, 산업특성, 기업규모특성, 재무특성을 살펴보았다. 단기현금유효세율과 장기현금유효세율은 횡단면적인 차이가 존재하여 단기현금유효세율이 낮다고 장기현금유효세율이 낮은 것은 아니며, 반대로 장기현금유효세율이 낮다고 단기현금유효세율이 낮은 것은 아니었다. 단기현금유효세율의 지속성은 유효법인세율이 클수록 낮아졌다. 산업별로도 장기현금유효세율의 차이가 있었으며, 각 산업 내에서도 기업별로 차이가 있었다. 이에 따라, 각 기업의 조세회피능력이 다르다는 것을 확인하였다. 우리나라 기업들도 각 기업별로 조세회피에 차이가 있을 것으로 예상하고 본 연구에서는 2000년부터 2009년까지의 10년 누적세전이익과 세전영업현금흐름 모두 0보다 큰 표본을 대상으로 하여 기업의 특성이 장기조세회피에 미치는 영향을 분석했다. 본 연구에서는 조세회피의 측정을 명시적 조세를 낮게 부담하는 것으로 정의하고 있으며, 현금납부법인세액을 이용하여 장기조세회피를 측정했다. 기업의 특성에 관한 변수는 선행연구에서 연구된 변수들과 동 연구의 목적에 적합하다고 판단되는 변수들을 이용하여 기업의 장기적 재무지표 등이 장기조세회피에 미치는 영향을 다변량 분석을 통하여 연구하였다. 연구결과 장․단기 현금흐름 및 장․단기 회계이익의 네 가지 관점에서 유효세율에 미치는 기업 특성에 일정한 차이가 있는 것을 확인하였다.

세무위험 측정치에 대한 문제점 고찰

최보람,임영제 한국국제회계학회 2020 국제회계연구 Vol.0 No.93

[Purpose]Many prior literatures investigated tax risk measured by standard deviation of ETR (Hutchens and Rego(2015), Drake et al.(2015), Guenther et al.(2017)). We raise the question whether the measurement of ‘tax risk’ has the same meaning as the tax risk that prior literatures generally think about. Through various approaches, this study attempts to analyze the relevance or differences with economic tax risk. [Methodology]We adopt the research tool following Dyreng et al.(2008), Hanlon and Heitzman (2010) and Henry and Sansing (2014, 2018) and review following research subjects. [Findings]First, we analyzes two problems (truncation and winsorization) related to the data pointed out as the problem of this tax risk measure. As a result of the analysis, it was confirmed that the tax risk measure can use only a sample of 70% of the other measures that present tax avoidance using the ETR. In addition, in the case where the annual ETR was adjusted between 0 and 1 and the annual ETR was not adjusted, the average match ratio was 90.2%. Second, in order to identify the characteristics of variables, the pretax net income and the ETR of companies with high and low tax risks were analyzed, and then the predictability of the variables was confirmed. As a result of the analysis, it was found that companies with high tax risks had large changes in pretax net income or ETRs. Additionally, the predictability of tax risk was significant only in tax risk calculated from adjusted annual ETRs. Finally, the relationship between financial characteristics and tax risk was examined to identify the financial characteristics. The result shows that the companies that can calculate tax risks are superior companies with large total asset and low debt ratios. [Implications]Through this study, the characteristics and meaning of the tax risk measurement values ​​were clarified and the possibility of interpretation errors of the variables was noticed. [연구목적]본 연구는 Hutchens and Rego(2015), Drake et al.(2015) 및 Guenther et al.(2017) 및 최근의 국내연구(박종일 외 2019, 박종일과 신상이 2018 등) 들이 사용하고 있는 ‘세무위험’의 측정치에 대한 문제점과 특성을 고찰하는 것을 목표로 한다. 해당 측정치는 현금유효세율 또는 유효세율의 변동성(각 세율의 5년 표준편차)를 이용하는데 이 측정치가 과연 우리가 일반적으로 생각하는 세무위험과 같은 개념인가에 대한 고민을 제기하고 이에 대한 다양한 접근을 통해 경제적인 세무위험과의 관련성 혹은 차이점을 확인하고자 하였다. [연구방법]이에 따라 본 연구에서는 그동안 조세회피 측정치에 관하여 연구를 수행하였던 Dyreng et al.(2008)이나 Hanlon and Heitzman(2010), Henry and Sansing(2014, 2018)의 연구 방법을 준용하여 연구를 진행하였다. [연구결과]첫째는 동 변수의 문제점으로 지적한 Data에 관한 두 가지 문제(제거와 조정)에 대한 분석을 수행한 결과 세무위험 측정치는 유효세율을 이용하여 조세회피를 측정하는 다른 측정치들의 70% 수준의 표본만 활용할 수 있는 것으로 확인되어 표본의 일실이 많은 것을 확인하였다. 또한 세무위험변수를 연단위 유효세율을 0과 1사이로 조정한 경우와 조정하지 않은 경우의 경우 구간일치비율은 평균 90.2%였다. 둘째 변수의 특성을 분석한 결과 세무위험이 높은 기업들은 세전이익 변동이나 유효세율 변동이 모두 큰 기업이었다. 세무위험의 예측가능성은 조정된 연간 측정치로 계산한 세무위험에서만 전체 표본에서의 통계적으로 유의한 예측능력이 확인되었다. 마지막으로 재무특성과 세무위험과의 관계를 분석한 결과 세무위험이 계산 가능한 기업은 기업규모가 크고 부채비율이 낮은 우량한 기업군임을 실증적으로 확인하였다. [연구의 시사점]본 연구를 통하여 세무위험 측정치의 특성과 의미를 확인하고 변수가 갖는 해석 오류가능성을 확인하였다.

조세심판 결정례를 통한 취득세 감면과 추징 등 사후관리에 관한 연구

최보람,이계원 한국세무사회 부설 한국조세연구소 2021 세무와 회계 연구 Vol.10 No.4

This study examines the precedents of Tax Tribunal related to Acquisition Tax during the period from 2019 to 2020. We focus on the non-corporate tax payers’post-collection of acquisition tax in tax tribunal cases and suggest an improvement plan. In particular, among the items of reduction or exemption in Chapter 2 of the Restriction of Special Local Tax Act, Section 1 include local tax benefit for Agriculture and Fisheries, Section 2 include local tax benefit for Social Welfare, Section 3 include local tax benefit for Education and Science and Technology, Section 4 include local tax benefit for culture and tourism. Taxpayers who do not meet the tax reduction/exemption requirements will be collected ex post, and in some cases, the taxpayer will not agree. When the tax appeal is not accepted by the local tax office, the taxpayer requests a tax tribunal authorities. For this purpose, 107 cases were analyzed out of a total of 151 cases related to acquisition tax collection that were appealed to the Tax Tribunal between 2019 and 2020, for 2 years. As a result of the analysis, there were many cases due to the simple ignorance of the taxpayer, so it was suggested to reduce the number of complaints through supplementary guidance to the taxpayer. Through the results of this study, it is expected that taxation authorities and tax administration agencies will increase the friendship with tax payers. 본 연구는 조세심판사건 중에서 기업 이외(비기업)의 대상자를 청구인으로 하는 취득세 사후 추징에 대한 심판례를 분석하여 향후, 관련 세무행정의 개선을 도모하고 이로써 불복청구를 줄여서 불필요한 납세협력비용을 줄이기 위한 개선안을 제시하고자 한다. 이를 위해 지방세특례제한법 제2장 감면 항목 중 제1절 농어업을 위한 지원, 제2절 사회복지를 위한 지원, 제3절 교육 및 과학기술 등에 대한 지원, 제4절 문화 및 관광 등에 대한 지원을 중심으로 한 취득세 사후 추징 사건을 분석하였다. 2019년부터 2020년까지 2년간 조세심판원에서 결정된 취득세 추징 관련 총 151건의 심판례 중 107건의 심판례를 대상으로 하였고 분석 결과, 납세자의 단순 무지에 기인한 사례들도 다수 존재하여 납세자에 대한 보완적인 안내를 통해 불복청구를 감소시킬 수 있는 개선안을 제안하였다. 본 연구의 결과를 통해 과세관청의 친(親)납세자 성향이 높아질 것을 기대한다.

스쿼트 운동 시 기능적 다리 길이 차이가 넙다리 근육 활성도에 미치는 영향

최보람 한국신경근육물리치료학회 2023 한국신경근육재활학회지 Vol.13 No.2

Leg-length discrepancy can cause not just issues in daily life, but functional problems such as abnormal walking, decreased balance, and musculoskeletal concerns. Squat exercises are highly stable and can exert a large for strength because the same strength is applied to both lower extremities. However, for a subject with leg-length discrepancy, balanced strength is not applied to the lower extremities; this can cause structural malalignment and unbalanced muscle activation. It is necessary to determine the influence of functional leg-length discrepancy on thigh muscle activation during squat exercises. Subjects with no leg-length discrepancy performed squats under two conditions—no leg-length discrepancy and simulated leg-length discrepancy with the left foot on a 3-cm-thick plate. We measured muscle activation of the vastus lateralis, vastus medialis, and medial and lateral hamstring by electromyography. The activations of the vastus lateralis and vastus medialis were significantly greater without leg-length discrepancy than with it (p<.05). Medial and lateral hamstring activation exhibited no significant difference. No muscles showed significant difference between the right and left legs in terms of activation under any condition. Therefore, leg-length discrepancy led to inefficiency in squat exercises and this factor should be removed prior to exercise.

Re-Shaping the “Authentic” Body: Male Cross-Dressing in Tim Carroll’s Twelfth Night at the New Globe Theatre

최보람 한국셰익스피어학회 2018 셰익스피어 비평 Vol.54 No.2

Tim Carroll’s Twelfth Night is one of the most successful productions that attracts the attention of audiences for its concept of “authentic” practices, particularly the traditional convention of an all-male cast. In the old Globe, due to the boy actors’ immature and effeminate body structure, their performance of femininity provokes the audience to imagine them as female characters. However, in Carroll’s production, as adult males take the female parts, the audience can easily distinguish the male actors’ body under the female dress. The incongruity between the markers of femininity and the male actors’ masculinity provokes the spectator to rethink of the previous concept of femininity and masculinity as well as the process of constructing particular gender images. At the same time, the audience learns how the historical artefacts of “authenticity” function to emphasise gender as a play. By playing with the gender ambiguity between the male actors and their female roles, the director encourages the modern audience to question the validity of gender and its performativity while exploring the theme of gender and sexuality in relation to social ideology toward femininity and masculinity. This article shows how the production leads the audience to have a dual conscious of gender identity of the male actors as female characters whose gender position is not fixed or stable but always changing. Also, this article explores how the female gender is constructed by the male actors, who display several female signifiers as multiple signs of sexuality, revealing the inherent absurdity of traditional gender roles performed in modern theatre.