• 한국산학기술학회논문지
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• 제18권1호
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• pp.231-237
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• 2017

2000년대 중반 이후 우리나라에서도 기업의 자발적 공시활동의 중요성이 증대되면서 이와 관련한 기업의 활동이 활발해지고 있으며 관련 연구도 지속적으로 이뤄지고 있다. 이에 본 연구에서는 이러한 추세를 반영하여 자발적 정보공시와 유효법인세율 간의 관련성을 조세회피 측면에서 실증적으로 검증하였다. 이를 위해 자발적 정보공시의 대리변수(proxy)는 기업설명회(IR, Investor Relation)를 활용하였으며, 유효법인세율(Effective Corporate Tax Rate)을 조세회피의 대리변수로 활용하였다. 연구표본은 한국채택국제회계기준(K-IFRS)가 의무적으로 도입된 2011년부터 2014년까지의 12월 결산 유가증권 상장기업 1,396개 기업연도이다. 실증분석 결과, 자발적 정보공시와 유효법인세율은 양(+)의 관련성을 나타냈다. 이러한 결과는 추가적인 유효법인세율 측정치를 활용한 분석에서도 동일하게 나타났다. 이는 외부에 자발적으로 정보를 공시하는 기업일수록 시장의 반응을 중시하여 상대적으로 우수한 회계정보를 산출함으로써 상대적으로 조세회피 수준이 낮은 (유효법인세율이 높은) 건전한 경영성과를 보고하는 것으로 기대할 수 있다. 본 연구는 기업의 자발적 정보공시활동(IR)이 기업의 조세회피 수준에 미치는 긍정적인 영향을 대표적인 조세회피 대리변수인 유효법인세율을 통해 검증함으로써, 좀 더 높은 공시수준을 가진 기업들에 대한 좋은 신호(good signal)를 투자자들에게 제공할 것으로 기대할 수 있다. 이를 통해 본 연구가 건전한 자본시장의 발전에 도움이 되기를 기대한다.

• 대한인간공학회지
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• 제35권5호
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• pp.361-370
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• 2016

Objective:The aim of this study is to evaluate contributions of individual finger forces associated with various levels of submaximal voluntary contraction tasks. Background: Although many researches for individual finger force have been conducted, most of the studies mainly focus on the maximal voluntary contraction. However, Information concerning individual finger forces during submaximal voluntary contraction is also very important for developing biomechanical models and for designing hand tools, work equipment, hand prostheses and robotic hands. Due to these reasons, studies on the contribution of individual finger force in submaximal grip force exertions should be fully considered. Method: A total of 60 healthy adults without any musculoskeletal disorders in the upper arms participated in this study. The young group (mean: 23.7 yrs) consisted of 30 healthy adults (15 males and 15 females), and the elderly group (mean: 75.2 yrs) was also composed of 30 participants (15 males and 15 females). A multi-Finger Force Measurement (MFFM) System developed by Kim and Kong (2008) was applied in order to measure total grip strength and individual finger forces. The participants were asked to exert a grip force attempting to minimize the difference between the target force and their exerted force for eight different target forces (5, 15, 25, 35, 45, 55, 65, and 75% MVCs). These target forces based on the maximum voluntary contraction, which were obtained from each participant, were randomly assigned in this study. Results: The contributions of middle and ring fingers to the total grip force represented an increasing trend as the target force level increased. On the other hand, the contributions of index and little fingers showed a decreasing trend as the target force level increased. In particular, Index finger exerted the largest contribution to the total grip force, followed by middle, ring and little fingers in the case of the smallest target force level (5% MVC), whereas middle finger showed the largest contribution, followed by ring, index and little fingers at the largest target force levels (65 and 75% MVCs). Conclusion: Each individual finger showed a different contribution pattern to the grip force exertion. As the target force level increase from 5 to 75% MVC, the contributions of middle and ring fingers showed an increasing trend, whereas the contributions of index and little fingers represented a decreasing trend in this study. Application: The results of this study can be useful information when designing robotic hands, hand tools and work equipment. Such information would be also useful when abnormal hand functions are evaluated.

• Journal of Preventive Medicine and Public Health
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• 제30권4호
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• pp.840-851
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• 1997

To perform voluntary occupational health program in worksites, regulational supports are necessary. The regulational supports include assessment of current occupational health program and appropriate incentives. The purpose of this study is to find out the requirements of voluntary occupational health program and conditions to be improved. Study population was industrial health managers of both industries with less than 300 workers and over 300 workers, and the member of labor union who is responsible for safety and health in worksite. Two different questionnaire were used to find out the requirements and conditions to be improved respectively, The results were; 1. The category which prevalence rate of occupational injuries and occupational disease should be lower than national average was most important in health managers employed in industries over 300 workers and followed by reporting system, education, worksite policy, work environment assessment, protective equipment, consequently. But those employed in industries less than 300 workers showed high importance in prevalence rate of occupational injuries and disease, reporting system, worksite policy, work environment assessment, protective equipment, education, consequently 2. The members of labor union thought that worksite policy was most important and the next is education, reporting system, work environment assessment, protective equipment, prevalence rate of occupational injuries and disease. 3. There were difference in importance of education and worksite policy according to the size of industries. Reporting system, prevalence rate of occupational injuries and disease, and worksite policy had different importance between members of labor union and health managers. 4. In the results of quiestionnaire for conditions to be improved, the most important condition was top manager's willingness except personal protective equipments, and followed by financial support, legal support. The limitations of this study were the problems of representativeness of study population. but voluntary health program should be performed in worksites which have relatively good occupational health system. So, this selection bias could not disrupt our results.

• 한국노년학
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• 제28권4호
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• pp.1089-1111
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• 2008

본 연구는 노년기의 활동 유형을 자원봉사 활동과 경제활동으로 구분하여 각 집단의 사회인구학적인 변인과 가치관이 삶의 만족도에 미치는 영향을 살펴보고자 하였다. 연구 대상은 60세 이상의 노인으로 활동 유형별로 질문지를 구분하여 자료를 수집하였다. 자원봉사활동 집단은 총201명(남성 76명, 36.8%, 여성 125명, 62.2%), 경제활동 집단은 총219명(남성 127명, 58.0%, 여성 92명, 42.0%)이다. 구체적인 자료 분석을 위해 SPSS 14.0 Windows 프로그램을 이용하여 빈도, 평균, 표준편차, 요인분석, 적률 상관관계, t-test, 일원변량 분석, 위계적 중다회귀 분석을 실시하였다. 본 연구의 주요 결과로 노년기 활동 유형별 자원봉사 활동 집단에서는 집단주의 가치관이 높을수록 그리고 종교가 있는 노인 집단과 인지적인 건강 상태가 양호할수록 삶의 만족도를 높게 지각하는 것으로 나타났다. 한편 경제활동 집단에서는 집단주의 가치관이 높을수록 그리고 월평균 수입이 많고, 인지적 건강상태가 양호할수록 삶의 만족도를 높게 지각하는 것으로 나타났다. 이와 같이 본 연구는 두 활동 유형 모두 집단주의 가치관이 삶의 만족도에 영향을 미치는 중요한 공통변인임이 입증되었다. 즉, 연령이 증가할수록 전통적인 성향의 집단주의 가치관이 더욱 두드러지는 경향으로 나타났으며, 경제활동 집단보다 자원봉사활동 집단에서 보다 더 높은 집단적인 가치관이 표현되었고, 삶의 만족도에 영향을 미치는 것으로 나타났다. 그러므로 삶의 질을 높이고, 만족감을 증진시킬 수 있는 방안으로 자원봉사 활동의 다양한 종류가 개발되고, 운영될 수 있는 체계적 시스템이 구축되어야 할 것이다.

• Asian-Australasian Journal of Animal Sciences
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• 제5권4호
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• pp.687-693
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• 1992

The study was conducted to investigate the effect of soybean meal (SBM) supplementation on the voluntary intake of rice straw and ruminal fermentation characteristics. Balance trials were conducted with three Hapanese Corriedale wethers fed a rice straw alone (control), rice straw supplemented with 75 and 150 g of SBM/day in a $3{\times}3$ latin square design. Voluntary intake of rice straw in sheep fed both levels of SBM supplemented diets was significantly higher (p<0.05) than that in sheep fed control diet. Crude protein digestibility was significantly increased (p<0.05), but organic matter, crude fibre, neutral detergent fibre and acid detergent fibre digestibilities were not affected by SBM supplementation. Nitrogen balance was positive in sheep on both levels of SBM supplemented diets, but negative in animals on the control diet. Rumen ammonia and blood urea-nitrogen concentrations increased (p<0.05) as increasing level of SBM. Total volatile fatty acids, acetate, propionate, butyrate and valerate concentrations in rumen fluid were also significantly increased (p<0.01), but ruminal pH was decreased (p<0.05) by SBM supplementation.

• 대한인간공학회지
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• 제22권2호
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• pp.57-69
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• 2003

This study was performed to investigate the isometric endurance time as percentages of maximum voluntary contraction. Electromyogram(EMG) and Borg's CR-I0 value were measured by push-pull-up-down tasks for 10 healthy males. The normalized EMG value and the MPF(mean power frequency) were used to estimate the muscle recruitment pattern and the development of muscle fatigue. The subjects exerted and maintained 5 levels of %MVC(maximum voluntary contraction) in $90^{\circ}$ shoulder flexion/ 180oelbow extension at sitting posture. The up-task showed the lower endurance time and higher Borg's CR-I0 value than the other task types. Comparing Rohmert's curve with the endurance time of task types. Rohmert's curve overestimated the endurance time of up-task and underestimated the endurance time of push-pull-down tasks. The normalized EMG value showed that muscles recruitment patterns were different from task types. The 4 muscles(biceps brachii muscle, tricep brachii muscle. middle deltoid muscle. trapezius muscle) recruitment patterns of up-task were higher than those of other tasks. The MPF value decreased with the endurance time, and the shift of MPF at up-task was larger than that of the other task types.

• 대한물리치료과학회지
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• 제27권1호
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• pp.9-17
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• 2020

Background: This study aimed to examine the repeatability of hamstring strength during maximal voluntary contractions (MVCs) and to examine the sex difference. Design: Quasi-experiment design. Methods: The study recruited 23 healthy young individuals as participants. Hamstring flexibility was measured before and after MVCs by active knee extension test. Five trials of MVCs were performed, and hip extension forces were measured using a strain gauge during MVCs. Repeatability was confirmed by intraclass correlation coefficient (ICC) and coefficient of variation, and the difference between male and female participants was confirmed by independent samples t-test. Results: The forces measured during MVCs were significantly different between men and women over five trials. We observed the minimum and maximum force production at the first and fifth trial of MVCs in both men and women. Excellent to moderate reliability of the hamstring strength during MVCs was found in men (ICC range, 0.70-0.98) and women (ICC range, 0.66-0.90). There was no significant difference in hamstring flexibility between men and women. Conclusion: In clinical settings, we recommend excluding the first trial of MVCs in both men and women. Additionally, performing at least three trials of MVCs would be useful to improve the reliability of the baseline measures in women.

• 한국안전학회지
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• 제30권3호
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• pp.135-140
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• 2015

Individuals who are vulnerable during disaster - including elderly, people with disabilities, children, pregnant women and etc - have a strong desire to protect themselves when disaster strikes since they are less capable to deal with the impact of disaster. Their experience and effort to keep them safe can be used as a resource to reduce the impacts of disaster not only for them but also for the community as a whole. Therefore, voluntary disaster management program will contribute to our society as a tool to respond effectively to disaster not only to meet the vulnerable's special needs but also to enhance community safety and public interest. This paper suggests a model that able "disaster vulnerable population" to take a leadership role in identifying risk and vulnerability factors, recommending disaster management strategy, and through that, contributing to enhance society's disaster plan. Therefore, this study aimed to surveyed individuals including "disaster vulnerable population" in order to assess the vulnerable's participation in disaster related volunteer work and surveyed associated institutions(volunteer centers, community centers) in order to research currently existing relevant programmes and the participation of "disaster vulnerable population" in such programmes. Also conducted focus group interview to explore voluntary program which will possibly integrate "disaster vulnerable population" into disaster management activities. As a result, three types of voluntary disaster management programs - education, public-relations, and activity - were suggested.

• 마케팅과학연구
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• 제17권1호
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• pp.77-100
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• 2007

본 연구는 레스토랑 환경이 고객의 자발적 행위에 미치는 영향 그러고 이들 관계에 있어서 레스토랑 가치, 품질, 그리고 전반적 만족도의 매개역할을 실증적으로 검증하였다. 723명의 레스토랑 이용고객들을 대상으로 데이터를 수집하여 분석한 결과는 다음과 같다. 첫째, 메뉴특성이 레스토랑 가치와 품질에 유의한 영향을 미치는 것으로 나타났다. 둘째 종업원 서비스 특성이 레스토랑 가치의 매개역할을 통해서 레스토랑 품질에 유의한 영향을 미치는 것으로 나타났다. 셋째, 시설/분위기 특성이 레스토랑 가치와 품질에 유의한 영황을 미치는 것으로 나타났다. 넷째, 레스토랑 내 촉진 특성이 레스토랑 가치와 품질에 유의한 영향을 미치는 것으로 나타났다. 다섯째, 레스토랑 가치는 레스토랑 품질과 전반적 만족도, 그리고 레스토랑 가치는 전반적 만족도에 유의한 영향을 미치는 것으로 나타났다. 마지막으로 전반적 만족도는 충성도, 참여, 그리고 협조 등 고객의 자발적 행위에 유의한 영향을 미치는 것으로 나타났다.

• 한국환경보건학회지
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• 제43권2호
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• pp.130-142
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• 2017

Objectives: Although the Korean government is able to implement smoke-free regulations for shared areas in multi-unit housing (MUH), such regulations are limited for private homes. The purpose of this study was to determine the prevalence and predictors of support for the implementation of smoke-free regulations for homes and near the outsides of building among residents in MUH. Methods: A population-based sample of 2,600 residents among a web-based panel in Seoul was included. The residents completed questionnaires including smoking status, voluntary smoke-free home rules, and support for the implementation of smoke-free regulations for homes and near the outsides of building. The presence of a voluntary smoke-free home rule was determined when residents declared that no one smoked inside their homes. Results: Among the 2,600 MUH residents, prevalence of support for the implementation of smoke-free regulations for homes was higher (83.2%) than for near the outsides of buildings (75.1%). Support for the implementation of smoke-free regulations for homes was higher when residents were non-smokers, had voluntary smoke-free home rules, lived with children, lived with more residents, lived in owned homes, lived in apartments, and lived in homes with more frequent secondhand smoke (SHS) incursion. Support for the implementation of smoke-free regulations near the outsides of buildings was higher when residents were women, non-smokers, more educated, had a voluntary smoke-free home rule, lived with children, lived in homes with more frequent SHS incursion, and lived in a commercial area. Conclusions: The majority was supportive of the implementation of smoke-free regulations for homes. Predictors identified in the study can be useful for promoting implementation of smoke-free regulations for homes in MUH.