노인의 스트레스 인지가 전반적인 건강상태 및 구강건강상태에 미치는 영향

최은실,조한아,Choi, Eun-Sil,Cho, Han-A 한국치위생학회 2017 한국치위생학회지 Vol.17 No.5

Objectives: This study was conducted to identify the rates of perceived stress of elderly people over 65 years old and to confirm the influence of stress on general health and oral health status. Methods: Using data from the National Health and Nutrition Survey for 2014, 1,472 people over 65 years of age were selected as final subjects. Stress was used as an independent variable and dependent variables were included physical health (perceived health status), mental health (depression), and oral health (perceived oral health status). The following confounding variables were adjusted for the current study: demographic characteristics (gender, age, education level, house income) and health - related characteristics (drinking, smoking, exercise, frequency of tooth brushing, using oral care product, dental exam, comorbidity, restrict activity). Complex sampling analysis was applied and logistic regression was performed to determine the effects of stress on physical health, mental health and oral health status. Odds ratio (OR) and 95% confidence interval (95% Confidence Interval, 95% CI) were calculated. Results: Logistic regression indicated that stress was significantly associated with low physical health (OR=2.18, 95%CI: 1.49-3.20), low mental health (OR=8.68, 95%CI: 4.98-15.11), low oral health (OR=1.53, 95%CI: 1.06-2.21) after adjusting for confounding variables. Conclusions: The perceived stress of the elderly was found to be related to the general health and oral health status. Therefore, it is necessary to evaluate stress as a predictor of health risk for the health promotion of the elderly on multidisciplinary assessment and continuous evaluation. In addition, health support policies should be provided to achieve good health status for elderly.

자색고구마를 첨가한 증편의 품질특성 및 기호도 분석

최은실,정라나,Choi, Eunsil,Chung, Lana 한국식생활문화학회 2017 韓國食生活文化學會誌 Vol.32 No.4

This study examined the quality characteristics of Jeung-pyeon made with wet non-glutinous rice flour and rice wine. The samples of Jeung-pyeon were prepared with different ratios of cooked purple sweet potato (0, 3, 6, 9, and 12%) to analyze the water content, sugar content, pH, chromaticity, texture characteristics, and sensory evaluation. No significant difference in water content, sugar content, and springiness was observed among the 5 samples. The pH and volume showed the highest level at 0%. The L-value and b-value decreased while the a-value increased. The hardness, chewiness, and gumminess were highest at 9% and lowest at 12%. The extent of violet chromaticity and pore size were optimal in 9%. In addition, 9%-added purple sweet potato showed the highest score of odor, taste, texture, and overall acceptability. In conclusion, the optimal addition for the highest acceptability of cooked purple sweet potato was 9%.

38. Isotope carrying polymeric microemulsion as a targetable diagnostic device

최은실(Eun Sil Choi),박시내(Si Nae Park),박윤정(Y . J . Park),이승진(Seung Jin Lee),이용진(Yong Jin Lee),정재민,정준기(Jun Key Jeong) 한국약제학회 1997 한국약제학회 총회 및 학술대회 요지집 Vol.- No.27

연구논문 : 자체분양공사 수익인식기준에 따른 재무제표 정보의 가치관련성 비교

최은실 ( Eun Sil Choi ),강미선 ( Mi Sun Kang ),유용근 ( Yong Keun Yoo ) 한국회계학회 2012 회계저널 Vol.21 No.3

본 연구는 국내 건설회사를 대상으로 자체분양공사의 수익인식기준 선택에 따른 재무제표 정보의 가치관련성을 실증적으로 분석하였다. 한국채택국제회계기준(K-IFRS)하에서 자체분양공사의 수익인식시점(진행 또는 완성기준)은 미성공사에 대한 통제와 소유권에 따른 중요한 위험과 보상의 이전시점에 대한 해석차로 인해 계속적인 논쟁의 대상이 되어왔다. 한국회계기준원이 2011년 5월 자체분양공사에 대해 진행기준의 수익인식기준을 적용하도록 결정함으로써 국내에서의 논쟁은 일단락되었지만, IASB가 2012년 제정 예정인 ``수익`` 기준서의 내용에 따라 동 논쟁의 재발 가능성은 여전히 남아있다. 따라서 본 연구는 자체분양공사에 대한 수익인식기준 논쟁에 대한 판단기준으로서 각 수익인식기준으로부터 도출된 재무제표의 가치관련성을 비교분석하였다. 2006년부터 2010년까지 국내의 상장 종합건설업체의 재무제표를 대상으로 한 실증분석 결과, 진행기준의 수익인식기준 하에서 보고되는 재무제표 정보가 완성기준의 수익인식기준 하에서 보고되는 재무 제표 정보에 비해 현행 주가를 설명하는 정도가 더욱 높은 것으로 나타나 결과적으로 진행기준이 완성기준의 수익인식기준에 비해 가치관련성 측면에서 보다 유용한 재무제표 정보를 제공하는 것으로 나타났다. 자체분양공사의 수익인식시점과 관련된 논쟁의 여지가 남아있는 현 상황에서 본 연구는 회계학계, 감독당국 및 건설업계 등에 하나의 방향성을 제시해주는 시의적절한 실증적 자료로 활용될 수 있을 것이다. This paper examines the relative value relevance of the alternative accounting method for revenue recognition principle(percentage of completion method, completed contract method) for off-plan sales in Korean construction. Under K-IFRS, accounting method for revenue recognition principle for off-Plan sales is controversial because of differing views as to what ``transfer of control occurs on a continuing basis`` means and how it should be applied in practice. The KASB(Korea Accounting Standards Board) concluded that revenue from off-plan sales should be recognised by reference to the stage of completion of the transaction using the percentage of completion method. However, accounting method for revenue recognition principle for off-Plan sales is still a matter of debate as IASB is planning to publish a revised new revenue recognition standards. This paper examines the relative value relevance of financial statements applying different revenue recognition to suggest a criteria for revenue recognition principle empirically. Using financial statement of listed construction companies for the period from 2006 to 2010, this paper shows that accounting information(book value of equity, net income) applying percentage-of-completion method is superior to the accounting information applying completed-contract method, suggesting that financial statements applying percentage-of-completion method represent more useful information than one applying completed-contract method. Thus, it is desirable to suggest a guidance on decision of revenue recognition standard to authorities, construction industry as well as academics at this time despite of long-lasting revenue recognition controversy.

說例: 가미분심기음(加味分心氣飮)으로 호전(好轉)된 심신증(心身症) 환자(患者) l례(例) 보고(報告)

최은실 ( Eun Sill Choi ),우창훈 ( Chang Hoon Woo ),안희덕 ( Hee Duk An ) 대구한의대학교 제한동의학술원 2012 東西醫學 Vol.37 No.2

Psychosomatic disorder is an physical disease or physical symtom caused by stress factor, That diseases are hypertension, respiratory ailments, digestive diseases, migraine, male impotence, skin diseases, gastric ulcer, The cause is that stress has an influence on neuroendocrine system, and it cause physical changes, For treatment, internal treatment for the improvement of symtoms is first, and consider psychiatric treatment, In this report, we introduce a case of psychothsomatic disorder caused by severe stress. The patient was a 43-year-old woman that admitted because of general paralysis for 2 weeks. For treatment, we put her on Chunwangbosin-dan, Gaegyulseogyung-tang, Gamibunsimgi-eum. And Gamibunsimgi-eum had a remarkable treatment effect.

K-IFRS 도입에 따른 사실상 지배력 적용 사례연구 -대한항공과 두산중공업의 사례를 중심으로-

최은실 ( Eun Sil Choi ),강일주 ( Il Joo Kang ) 한국회계학회 2012 회계저널 Vol.21 No.2

한국채택국제회계기준(K-IFRS)의 도입에 따라 지배력 판단기준에 사실상 지배력(기업이 피투자기업의 최대주주이고 다른 나머지 주주들이 넓게 분산되어 있는 경우 기업이 다른 기업에 대해 지배력이 있다고 인정) 개념이 새롭게 도입되며, 이에 따라 기업은 상대적 의결권 및 피투자기업의 나머지 주주분포, 조직화 가능성 등을 고려하여 사실상 지배력 유무를 자체적으로 판단해야 한다. 이에 본 연구에서는 2011년 K-IFRS 1분기 연결재무제표에서 사실상 지배력을 적용한 대한항공의 사례(정석기업에 대해 45.53% 소유)와 사실상 지배력을 적용하지 않은 두산중공업(두산엔진에 대해 42.66%)의 사례를 살펴봄으로써 두 지배기업 간에 사실상 지배력 판단과 관련된 사실과 상황이 어떻게 달랐는지를 살펴보고자 하였다. 분석결과, 대한항공의 경우 정석기업의 나머지 지분(54.47%)의 주주 구성, 한진그룹 전체의 지배구조 및 임원 교류 등을 고려했을 때 나머지 주주 간에 조직화하여 대한항공의 의결권에 대항할 가능성은 없어 보이는 바 대한항공은 정석기업에 대해 사실상 지배력을 가지는 것으로 판단된다. 반면, 두산중공업은 두산엔진의 최대주주이기는 하지만, 두산엔진의 나머지 지분(57.34%)의 주주 중에는 삼성중공업(14.12%)과 대우조선해양(8.06%)이 있으며 이들 주주와 관련된 합작계약서, 매출수주비중 등을 고려할 때 두산엔진의 나머지 주주들이 폭넓게 분포되어 조직화할 가능성이 없다고 단정하기 어려운 바, 두산중공업은 두산엔진에 대해 사실상 지배력을 가지지 않는 것으로 판단된다. 30%~50% 보유 피투자기업이 하나뿐인 대한항공의 경우 사실상 지배력 적용 여부에 따른 연결재무제표 수치 변동이 미미하였으나 73개의 30%~50% 피투자기업을 소유한 두산중공업의 경우 사실상 지배력을 적용하지 않음으로 인해 2010년 연결재무제표 상 자산, 부채가 각각 43.05%, 50.87% 감소한 반면 포괄손익은 1,412.87% 증가하였다. 대한항공과 두산중공업 모두 피투자기업에 대한 지분비율은 유사하였지만 사실상 지배력과 관련된 정황은 달랐으며, 특히 대한항공의 사례는 국내 재벌이라는 기업지배구조, 즉 그룹총수일가의 출자, 순환출자구조, 계열사 간 임원 교류 등이 사실상 지배력 판단에 영향을 미칠 수 있음을 시사한다. 한편, 연결 재무정보의 비교가능성 제고를 위해 소유지분율과 의결지분율의 괴리도가 높은 기업 또는 기업 내 다수의 30%~50% 피투자기업이 있는 지배기업의 경우 기업 간, 기업 내 사실상 지배력 기준을 일관성 있게 적용할 필요가 있을 것이다. 본 연구는 기업들이 연결범위 판단시 참고할 수 있는 사례가 부족한 상황에서, 이견이 없어 보이는 사실상 지배력 적용 사례와 미적용 사례를 제시함으로써 간접적으로 연결범위 판단기준을 제시하였다는데 그 공헌점이 있다. This study is a case analysis of the different scope of consolidation for two Korean companies, Korean Air and Doosan Heavy Industries & Construction. Under K-IFRS(Korean International Financial Reporting Standards), the scope of the consolidation is expected to be changed, because K-IFRS applied the new control concept which requires professional judgement in applying the control concept including determining if de facto control exists. De facto control considers the circumstances in which one entity can control another entity without owning more than half the voting power. According to IASB Update, control is achievable if the balance of holdings is dispersed and the other shareholders have not organised their interests in such a way that they exercise more votes than the minority holder. However, the concept of de facto control might be ambiguous and result in manager`s discretionary interpretation because of the management`s various judgement about the proportionate voting rights, the dispersed shareholders of the investee, and there exist no specific examples for companies to apply de facto control concept appropriately. Therefore, the information users are concerned about the lack of comparability of the financial statement after adopting the scope of consolidation under K-IFRS. Accordingly, this paper examines the judgement to apply the de facto control concept on two cases of Korean companies, Korean Air and Doosan Heavy Industries & Construction. Korean Air owns 45.53% of Jungseok Enterprise, and among the remaining 54.47% of Jungseok Enterprise, 51% of Jungseok Enterprise is owned by family member of Hanjin group, which is considered as the identical economic entity with Korea Air. On the basis of the ownership structure, Korean Air determined that 45.53% of Jungseok Enterprise owned by Korea Air would be sufficient to give it control under the de facto control concept. On the other hand, Doosan Heavy Industries & Construction holds 42.66% of the voting rights of Doosan Engine, and the remaining voting rights for Doosan Engine (57.34%) are held by Samsung Heavy Industries(14.12%), Daewoo Shipbuilding & Marine Engineering Co., Ltd.(8.06%), the other minority shareholders(15.75%), and employee stock ownership association(12.23%). Because there are no other arrangements that affect decision-making, the size of Doosan Heavy Industries & Construction`s voting interest and its size relative to the other shareholdings are sufficient to conclude that Doosan Heavy Industries & Construction does not have power. This case study aims to provide a (role) model for the application of de facto control and lead companies appropriately to determine if de facto control exists. This case study may contribute to both industry and academic communities by providing different examples for the application of de facto control and describing how to determine the discretionary concept of ``de facto control`` depending on the relative voting rights, organized group of vote holders, and the dispersion of the other shareholdings under K-IFRS.

성인의 구강위생용품 사용 영향요인

최은실 ( Eun Sil Choi ),정수라 ( Su Ra Jeong ),조한아 ( Han A Cho ) 한국치위생과학회 2015 치위생과학회지 Vol.15 No.6

The purpose of this study is to verify factors affecting the use of dental hygiene care products in adults. The study used a nationally representative sample of Koreans (2013 Korea National Health and Nutrition Examination Survey) aged 19 years over (n=4,839). Dependent variable was frequency of tooth brushing per day, use of dental floss, use of interdental brush and use of mouth rinse. Independent variable was sociodemographic factors, health behaviors, perceived health and oral health conditions. The chi-square test and logistic regression analysis were performed to identify the factors affecting the use of dental hygiene care products. All analyses were performed using PASW Statistics version 18.0. Resulting of chi-square test, the use of oral hygiene care products was statistically significant with gender, age, education level, household income, marital status, dental utilization, dental examination. Resulting of logistic regression, in female, the higher the education level was identified as common factors for variables in use of dental hygiene care products. Dental hygienist among dental professionals should play an important role as contributor to the national oral health promotion that recognizes the impact of each factor by refining dental hygiene care products and reflect personal characteristics and preferences through the oral health educational media and program development.

교통사고로 인한 경추통 환자에서 한방치료 후 경추 만곡의 변화

최은실 ( Eun Sill Choi ),장홍규 ( Hong Gyu Jang ),권오곤 ( O Gon Kwon ),우창훈 ( Chang Hoon Woo ),안희덕 ( Hee Duk An ) 한방재활의학과학회 2012 한방재활의학과학회지 Vol.22 No.4

Objectives : To investigate the efficacy of oriental medicine treatment for hypolordosis of the cervical spine in whiplash injury patients. Methods : A clinical study was carried out in 33 whiplash injury inpatients. The cervical curvature was measured using Jackson`s angle and Cobb angle(C1-C7). Neck pain was measured using visual analogue scale(VAS) and neck pain and disability scale(NPDS). The efficacy after treatment was statistically measured by t-test and the statistical relationships were measured with Spearman`s coefficient of correlation. Results : Neck pain(VAS, NPDS) had significant improvement after oriental medicine treatment. Cervical curvature had significant improvement after oriental medicine treatment. Conclusions : The result suggest that the hypolordosis of cervical spine in whiplash injury patients can be effectively improved by oriental medicine treatment.

중학생의 정서적 외상경험이 인터넷 · 스마트폰 중독 성향에 미치는 영향

최은실(Eun-Sil Choi) 한국콘텐츠학회 2017 한국콘텐츠학회논문지 Vol.17 No.2

본 연구의 목적은 중학생의 정서적 외상경험이 인터넷 · 스마트폰중독과의 관계에서 자아존중감의 조절효과를 검증하기 위한 것이다. 이를 위해 정서적 외상경험을 독립변인, 자아존중감을 조절변인, 인터넷 · 스마트폰중독을 종속변인으로 설정하여 조절효과를 밝히고자 하였다. 연구대상은 중학생 645명을 대상으로 정서적 외상경험, 자아존중감, 인터넷 · 스마트폰중독에 대한 설문조사를 실시하였다. 연구 결과를 요약하면 다음과 같다. 첫째, 정서적 외상경험은 자아존중감과 부적 상관관계를 나타냈으며, 인터넷·스마트폰중독과는 정적 상관관계를 나타냈다. 둘째, 위계적 회귀분석을 통해 분석한 결과 정서적 외상경험과 인터넷 · 스마트폰중독 간의 관계에서 자아존중감의 조절효과가 나타났다. 즉, 자아존중감의 수준에 따라 정서적 외상경험과 인터넷 · 스마트폰중독의 상호작용 효과가 나타났다. 이 연구의 의의로는 첫째, 정서적 외상경험이 인터넷 · 스마트폰 중독의 원인변인임을 확인하였다. 둘째, 청소년의 정서적 외상경험의 부정적 영향력을 줄이기 위해 자아존중감에 대한 개입이 필요함을 확인하였다. The purpose of this study is to verify the moderating effect of self-esteem between emotional trauma and internet · smart phone addiction of adolescents. For this purpose, this study confirmed moderating effect by setting emotional trauma as predicting variable, self-esteem as moderating variable and internet · smart phone addiction as dependent variable. The study conducted a questionnaire survey on 645 middle school students regarding emotional trauma, self-esteem and internet · smart phone addiction. The results of this study are as follows; first, emotional trauma had negative correlation with self-esteem and positive correlation with internet · smart phone addiction. Self-esteem had negative correlation with internet · smart phone addiction. Second, as the result of hierarchical regression analysis, there was an interaction effect of emotional trauma and self-esteem on internet · smart phone addiction. The meaning of this study are as follows; first, it is proved that one of the causes of interne · smart phone addiction is adolescent’s emotional trauma and, second, it is proved that the intervention of self-esteem is required to reduce the negative effect of adolescent’s emotional trauma. That is, it turned out that self-esteem moderated the relationship between emotional trauma and internet · smart phone addiction.

한국피아노교수법학회논문집 : L. v. Beethoven Piano Sonata Op.110 제1악장 연주법 분석

최은실 ( Eun Sil Choi ) 한국피아노교수법학회 2006 음악교수법연구 Vol.2 No.-

Piano technique has been recently studied and changed in new manners, and the instrument has been ceaseless developed and improved since Bartolommeo Cristofori(1655-1731) first created forte Piano that now became piano. “Finger Technique” was highlighted from 18th to 19th century, and various studies and technique have been proposed from the late 19th and the early 20th century since “Weight Control Technique” prevailed thanks to the development of the instrument. In other words, while only the movement of fingers was insisted in the past, all movement of body was later believed to be closely related with the fingers striking the keyboard. Also, the pedagogy started to emphasize the importance of mental practice form the 1940s, and many performers explained the reasons in common why mental practice such as theoretical study on musical works and physical practice through the analysis on performing technique have to be combined for a efficient piano study. Freymuth(1994) defines mental practice as “the process of creating an accurate mental image of a physical action.” In other words, mental practice is a process of imaging an actual motion in mind. Therefore, improvement of performing technique is impossible with mere focus on motions of finger muscles. Development of focused mental power is important for finger dexterity. Making sound from piano requires good movement of hands, arms, upper arms, body and joints connecting them. And the quality of sound becomes different depending on how those parts are used. To gain good and uniform quality of sound, hard and dexterous fingers are required, and various body parts must cooperate and complement each other in harmony. G. Sandor presents five techniques for this efficient physical practice. The examples are “Free Fall” technique using the gravitation force, “Five finger, Scale, Arpeggio” technique using the motion of wrist for uniform touch of fingers, “Rotation” Technique rotating arm muscle, “Staccato” technique that is in the same principle of octave, and “Thrust” technique using body and muscle momentarily. The theory employed in this study is based on the five techniques from “ON PIANO PLAYING” written by G. Sandor who was one of the representative musicians in the 20th century. Although other performers also proposed various different methods regarding the technique for piano performance, G. Sandor provided the most systematic and actual way that is easy to practice. Therefore, G. Sandor’s techniques are based for this study, and the scope of study will be limited to the Beethoven Piano Sonata Op. 110 the first movement.