• 제목/요약/키워드: voluntary sample

검색결과 73건 처리시간 0.025초

서울시내 공동주택 거주자의 주거환경 내 금연정책 시행에 대한 지지와 영향요인 (Prevalence and Predictors of Support for the Implementation of Smoke-free Regulations in the Home Environment among Residents of Multi-unit Housing in Seoul)

  • 김정훈;이기영;김규상
    • 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.

자발적 정보 공시와 유효법인세율 간의 관련성 연구 (A Study on the Relevance between Voluntary Information Disclosure and Effective Tax Rate)

  • 김진섭
    • 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.

자율공시수준과 회계이익의 질이 감사보수 및 감사시간에 미치는 영향 (The Effect of Voluntary Disclosure Level and Accounting Quality on Audit Fees and Audit Hours)

  • 정설희
    • 한국융합학회논문지
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    • 제9권4호
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    • pp.169-177
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    • 2018
  • 본 연구의 목적은 자율공시수준이 감사인의 감사보수 및 감사시간에 어떻게 영향을 미치는지 실증적으로 분석하고, 추가적으로 둘 간의 관계가 회계이익의 질에 따라 달라지는지 확인하고자 한다. 분석을 위한 최종표본은 2007년부터 2013년까지의 유가증권상장기업을 대상으로 감사보수(감사시간)는 4,572개(4,460개)의 기업/년 자료가 활용되었다. 본 연구의 실증분석결과는 다음과 같다. 첫째, 자율공시기업은 자율공시를 수행하지 않은 기업에 비해 감사인의 감사보수가 높은 것으로 나타났고, 자율공시기업만을 대상으로 한 경우에도 같은 결과가 나타났다. 둘째, 자율공시기업은 그렇지 않은 기업에 비해 감사인의 감사시간이 유의하게 증가하는 것으로 나타났고, 이러한 결과는 자율공시기업만을 대상으로 분석한 경우에도 일치된 결과가 나타났다. 셋째, 자율공시기업의 회계이익의 질이 좋지 못한 경우 감사인의 감사보수는 유의하게 낮아진 반면, 자율공시기업을 대상으로 한 경우에는 관련성이 확인되지 않았다. 넷째, 자율공시기업의 회계이익의 질이 나쁜 경우에는 감사인이 감사시간을 덜 투입하는 것으로 확인되었지만, 자율공시기업만을 대상으로 분석한 경우에는 이와 같은 사실이 확인되지 않았다. 본 연구는 자율공시수준에 따라 감사인의 감사위험이 달라진다는 사실을 감사보수 및 감사시간 측면에서 살펴보았다는 점에서 의의가 있다.

고관절 내전근 수축이 복횡근의 두께변화에 미치는 영향 (The Effect of Change in Transversus Abdominis Thickness Using Ultrasound Image during a Hip Adductor Contraction)

  • 문현주;구봉오
    • 대한물리의학회지
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    • 제6권3호
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    • pp.287-292
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    • 2011
  • Purpose :The present study invesigated the effect of changes in transversus abdominis thickness using ultrasonography during a hip adductor contraction. Methods : This study was carred out in a volunteer sample of adults (N=30) without a history of low back pain or injury. In standing position, muscle thickness measurements of transversus abdominis(TrA) were measured using ultrasonography at rest and during a hip adducor contraction. Results : TrA thickness were influenced a hip adductor during a voluntary contraction in people without LBP. TrA showed significantly greater thickness changes on a hip adductor contraction.(p=0.000) Conclusion : The results from this study showed that the hip adductor contraction improves the ability to increase change in TrA thickness. These results can be a good evidence to prevent low back pain due to hip adductor weakness or genu varum deformity of knee osteoarthritis.

직업유무에 따른 부산, 경남지역 베이비붐 세대 기혼여성의 우울 영향 요인에 관한 연구 (Factors Related to Depression of Married Female Baby Boomers in Busan and Gyeongnam Province by Employment Status)

  • 김은경
    • 한국생활과학회지
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    • 제23권6호
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    • pp.1105-1126
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    • 2014
  • The purpose of this study was to explore the factors related to depression of married baby-boomer female by employment status. Data for this study was based on a convenience sample of 499 married female baby-boomer who have residence in Busan and Gyeongnam province. The prevalence rate of depression symptoms was 21.4%. The employment status made differences on the factors related to depression of married female baby boomers. Depressive symptoms were significantly associated with attitudes toward menopause, menopausal symptoms and marital satisfaction for both baby-boomer female with and without a job. While monthly household income, participation in voluntary associations and satisfaction with children were significantly related to depression symptoms of baby-boomer female without employment, perimenopausal stage, perceived size of social network was important factors for the depression of married female baby boomers with a job.

New evidence of Lockup Provisions: Effects on IPO Demands

  • Mohd-Rashid, Rasidah;Khaw, Karren Lee-Hwei;Mehmood, Waqas;Tajuddin, Ahmad Hakimi
    • Journal of Contemporary Eastern Asia
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    • 제21권1호
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    • pp.43-52
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    • 2022
  • This study examines the impacts of a mandatory lockup ratio and lockup period, together with voluntary lockup, on the initial public offering (IPO) subscription rate in Malaysia. A sample of 390 IPOs launched from 2000 to 2016 was collected for analysis. The findings show that firms that adopt a lower lockup ratio and a shorter lockup period signal uncertainty about their prospects. Issuers would then show the tendency to underprice to increase investors' intention to subscribe to firms' IPO shares. This study concludes that as long as investors are aware of pertinent information about IPO firms, they should continue participating in the IPO market rather than behaving irrationally. Finally, policymakers could use the findings to improve the existing lockup provisions regulation.

간호대생의 스마트폰 중독과 신체증상 및 정신건강: 인터넷 윤리의식의 매개효과 (Relationship of Smartphone Addiction to Physical Symptoms and Psychological Well-being among Nursing Students: Mediating Effect of Internet Ethics)

  • 단현주;배노연;구종모;오향화;김미영
    • 간호행정학회지
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    • 제21권3호
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    • pp.277-286
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    • 2015
  • Purpose: This study was done to identify the status of smartphone addiction among nursing students and to examine the mediating effects of Internet ethics on the relationship between smartphone addiction, physical symptoms and psychological well-being. Methods: Data were collected between May 20 and June 23, 2014. Participants were a convenience sample of 214 nursing students of one university in Seoul. Structured questionnaires were used to measure degree of smartphone addiction, physical symptoms, psychological well-being and Internet ethics. Data was analyzed using Independent t-test, One-way ANOVA, Pearson correlation coefficient, multiple hierarchical regression. Results: Of the nursing students, 14.5% had high level of risk of smartphone addiction and 16.8% had potential risk. Higher frequency of physical symptoms and lower level of Internet ethics were related to the higher level of smartphone addiction. Voluntary-control in Internet ethics had mediating effects on the relationship between smartphone addiction and physical symptoms. Conclusion: The results suggest that the level of smartphone addiction may lowered in nursing students by intensifying Internet ethics especially voluntary-control. Based on these findings, Internet ethics program for nursing students should be developed to facilitate the effective use of smartphones.

Turkish Adolescent Perceptions about the Effects of Water Pipe Smoking on their Health

  • Cakmak, Vahide;Cinar, Nursan
    • Asian Pacific Journal of Cancer Prevention
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    • 제16권18호
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    • pp.8645-8652
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    • 2016
  • Background: Consumption of tobacco in the form of a water pipe has recently increased, especially among young people. This study aimed to develop a scale which would be used in order to detect perceptions about the effects of water pipe smoking on health and to test its validity and reliability. Our scale named "a scale of perception about the effects of water pipe smoking on health" was developed in order to detect factors effecting the perception of adolescents about the effects of water pipe smoking on health. Materials and Methods: The sample consisted of 150 voluntary students in scale development and 750 voluntary students in the study group. Data were collected via a questionnaire prepared by researchers themselves and 5-pont Likert scale for "a scale of perception about the effects of water pipe smoking on health" which was prepared through the literature. Data evaluation was carried out on a computer with SPSS. Results: The findings of the study showed that "a scale of perception about the effects of water pipe smoking on health" was valid and reliable. Total score average of the adolescents participated in the study was $58.5{\pm}1.25$. The mean score of the ones who did not smoke water pipe ($60.1{\pm}11.7$) was higher than the mean score of the ones who smoked water pipe ($51.6{\pm}13.8$), the difference being statistically significant. Conclusions: It is established that "a scale of perception about the effects of water pipe smoking on health" was a reliable and valid measurement tool. It is also found out that individuals who smoked a water pipe had a lower level of perception of water pipe smoking effects on health than their counterparts who did not smoke a water pipe.

Comparison of the Muscle Activities in the Lower Extremities during Weight-bearing Exercises

  • Kim, Eun Ja;Hwang, Byong Yong;Kim, Mi Sun;Kim, Ik Hwan
    • The Journal of Korean Physical Therapy
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    • 제24권3호
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    • pp.216-222
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    • 2012
  • Purpose: Weight-bearing exercise is a type of physical exercise that is widely performed for rehabilitation after acquiring nervous-system diseases or sports-related injuries. It is one of the most commonly prescribed rehabilitation programs for strengthing of the lower extremities. Weight-bearing exercise is important for the conduct of such activity of daily living (ADLs) as walking, and up and down the stairs. The purpose of this study was to investigate the muscle activities during one-leg standing and one-leg squatting, the two most representative weight-bearing exercises. Methods: A total of 43 elderly (60~70 years old) males who could perform weight-bearing exercises were included in the study. During the one-leg standing and one-leg squatting, the electromyographic (EMG) signals were quantified as maximum voluntary isometric contraction (%MVIC) using surface EMG, and then the muscle activities of the lower extremities during the two exercises were compared. For statistical analysis, an independent sample t-test and one-way ANOVA were performed. Results: The results of the study are as follows: (1) in the one-leg standing, the activity of the gluteus medius was the greatest among the vastus medialis, vastus lateralis, bicep femoris, (2) in the one-leg squatting, the activity of the vastus medialis was the greatest; and (3) the activity was greater in the one-leg squatting than in the single-leg standing exercise. Conclusion: The one-leg standing and squatting exercises are suitable for strengthening the muscles for the prevention of and recovery from lower-extremity injury, and for functional ADL in elderly people. In addition, dynamic exercise was shown to be more effective than static exercise for strengthening the muscles.

호흡 유형에 따른 건강한 성인의 정적균형능력 비교 (Comparison of Static Balance Abilities on Respiratory Types in Healthy Adults)

  • 유다슬;임재길
    • 대한통합의학회지
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    • 제8권2호
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    • pp.63-73
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    • 2020
  • Purpose: To investigate breathing-related changes in the balance ability of healthy adults. Methods: The participants were 36 healthy adults in their 20s and 30s. All participants were trained in three breathing (neutral, thoracic, and abdominal) methods one week before measurements. We used AccuSway to measure each participant's balance ability, using each breathing technique, in two postures (bipedal and unipedal). Results: During the bipedal balance task, abdominal breathing produced significant increases in path length and sway velocity. Abdominal breathing resulted in significant changes in sample entropy at the anteroposterior location compared with neutral breathing (p<.05). In the normalized anteroposterior location, there were significant changes in backward movement during thoracic and abdominal breathing compared with those during neutral breathing (p<.05). During the unipedal balance task, path length and sway velocity increased significantly during voluntary breathing compared with those during neutral breathing (p<.05). There was a significant change in backward movement when abdominal breathing-compared with neutral breathing-was used in the normalized anteroposterior location (p<.05). In the normalized left-right location, there was a significant shift to the right during thoracic breathing compared with that during neutral breathing (p<.05). Conclusion: Compared with neutral breathing, altered voluntary breathing patterns affect balance in healthy adults. Our results indicated that that static balance was more affected by abdominal breathing than by neutral breathing. Future studies should examine variables such as the breathing volume, rhythm, and method.