태권도 수련이 성장기 아동들의 신체조성 및 기초체력에 미치는 영향

안환필 원광대학교 교육대학원 2010 국내석사

In order to find out how 12 weeks of Taekwondo training effects the body composition and basic strength improvement of growing children. Twenty elementary school boys who are in grades 4~6 (11~13 years old) were targeted. When they attended a 12 week Taekwondo training program, we compared and analyzed the changes of their body composition and basic strength during the training periods. So, we will establish the basic grounds for systematic Taekwondo teaching management and the development of a training program. Based on these factors, the purpose of this study is to improve growing children's body composition and basic strength. The three measurements of this study were done before training, and after 6 and 12 weeks of training. The body composition test for Body Fat Mass, Percentage of Body Fat, Soft Lean Mass, and Fat Free Mass was done by using the INBODY 7.0 made by Biospace (Korea) company. The basic strength test for muscular strength, reflexes, muscular endurance, agility, and flexibility was done based on each item's own measurement method. We encoded all materials used in this study to SPSS/WIN Program Version 12.0, and calculated the average of the item and standard deviation, and did a statistical significance test through a One-way ANOVA. For the similar results from the One-way ANOVA, we got the result below after comparing and analysing the specific difference upon the training period through Duncan's Multiple Range Test. 1. The result for Body Fat Mass showed a similar difference statistically between before training and after 12 weeks of training commensurate with the training period. 2. The result for Percentage of Body Fat showed a similar difference statistically between before training and after 12 weeks of training over the training period. 3. The result for Soft Lean Mass showed a similar difference statistically between before training and after 12 weeks of training, and between 12 weeks training and 6 weeks of training over the training period. 4. The result for Fat Free Mass didn't show a similar difference statistically. 5. The result for muscular strength in grip measurement didn't show a similar difference, but a similar difference in stomach muscular strength was shown between before training and after 12 weeks of training through the training period. 6. The result for Muscular Endurance showed a similar difference statistically between before training and after 12 weeks of training over the training period. 7. The result for reflexes didn't show a similar difference statistically. 8. The result for agility showed a similar difference statistically between before training and after 12 weeks of training, and between 12 weeks of training and 6 weeks of training based upon the training period. 9. The result for flexibility showed a similar difference statistically between before training and after 12 weeks of training, and between 12 weeks of training and 6 weeks of training based upon the training period. According to these results, we confirmed that Taekwondo training for growing children provides a positive effect on the improvement of basic strength factors. Especially, the synergistic effect was high with some factors of muscular strength, muscular endurance, reflexes, and flexibilities commensurate with the training period. Also, as we noticed over the training period, it was difficult to expect a synergistic effect after 6 weeks of training compared with the average measurement before training. We could confirm the specific effect after 12 weeks of training in items which showed a similar difference among basic strength factors. In body composition, we confirmed that Taekwondo training for growing children provides a positive effect on the change of body composition based on the result of a body fat mass and soft lean mass centered analysis. The positive effect on body fat mass, percentage of body fat, and soft lean mass in body composition was clear over the training period. As we noticed the differences through the training period for body composition, it was difficult to expect a synergistic effect in all items except Percentage of Body Fat after 6 weeks of training compared to the average measurement before training. Based on these results we can consider that continuous Taekwondo training over a long term would bring positive expectations to form a healthy and balanced basic strength and body composition of growing children. 본 연구는 성장기 아동들의 12주 간의 태권도 수련이 신체조성 및 기초체력 향상에 어떠한 영향을 미치는지를 규명하기 위하여, 초등학교 남학생 4~6학년(11~13세) 20명을 대상으로 12주 간의 태권도 수련 프로그램 참여시 수련 기간에 따른 신체조성 및 기초체력의 변화를 비교 분석하고 체계적인 태권도 지도 관리와 수련 프로그램 개발을 위한 기초 근거를 마련하여 성장기 아동들의 신체조성 및 기초체력을 증진하는데 본 연구의 목적이 있다. 본 연구의 측정은 수련 전과 6주 수련 후, 그리고 12주 수련 후 등 총 3번에 걸쳐 실시하였다. 신체조성 검사는 Biospace(Korea)사에서 제작한 임피던스 측정기(INBODY 7.0)를 이용하여(체지방량, 체지방율, 근육량, 제지방량) 측정 하였으며, 기초체력 측정은 각 항목의 측정법에 따라 총 5가지의 항목(근력, 순발력, 근지구력, 민첩성, 유연성)을 측정하였다. 본 연구에서 측정된 모든 자료는 SPSS/WIN Program Version 12.0에 코딩한 다음, 항목별 평균과 표준편차를 산출하였고 일원변량분석(One-way ANOVA)을 통하여 통계적 유의성 검증을 실시하였다. 일원변량분석 결과 유의한 결과에 대해서는 Duncan의 사후검증을 실시하여 수련 기간에 따른 구체적인 차이를 비교 분석하여 다음과 같은 결론을 얻었다. 1. 체지방량은 수련 기간에 따라 수련 전과 12주 수련 후 간에 통계적으로 유의한 차이가 있는 것으로 나타났다. 2. 체지방률은 수련 기간에 따라 수련 전과 6주 수련 후, 그리고 수련 전과 12주 수련 후 간에 통계적으로 유의한 차이가 있는 것으로 나타났다. 3. 근육량은 수련 기간에 따라 12주 수련 후와 수련 전, 12주 수련 후와 6주 수련 후 간에 통계적으로 유의한 차이가 있는 것으로 나타났다. 4. 제지방량은 통계적으로 유의한 차이가 나타나지 않았다. 5. 근력은 악력 측정에서 유의한 차가 나타나지 않았고, 배근력에서는 수련 기간에 따라 12주 수련 후와 수련 전 간에 유의한 차가 나타났다. 6. 근지구력은 수련 기간에 따라 12주 수련 후와 수련 전 간에 통계적으로 유의한 차이가 있는 것으로 나타났다. 7. 순발력은 통계적으로 유의한 차이가 나타나지 않았다. 8. 민첩성은 수련 기간에 따라 12주 수련 후와 수련 전 , 12주 수련 후와 6주 수련 후 간에 통계적으로 유의한 차이가 있는 것으로 나타났다. 9. 유연성은 수련 기간에 따라 12주 수련 후와 수련 전 , 12주 수련 후와 6주 수련 후 간에 통계적으로 유의한 차이가 있는 것으로 나타났다. 이러한 결과들을 종합해 볼 때 성장기 아동들의 태권도 수련이 신체조성 및 기초체력 요인의 향상에 긍정적인 영향을 미친다는 사실을 확인 할 수 있다. 수련 기간에 따른 차이에서 알 수 있듯이 수련 전 측정 평균과 비교해 6주간의 태권도 수련으로는 향상 효과를 기대하기 어려웠으며, 기초체력 요인 중 유의한 차를 나타낸 모든 항목들도 12주 간의 지속적인 태권도 수련 후 뚜렸한 효과를 확인 할 수 있었다. 신체조성 또한 수련 기간에 따른 차이에서 알 수 있듯이 체지방률을 제외한 모든 항목이 수련 전 측정 평균과 비교해 6주 간의 태권도 수련으로는 향상 효과를 기대하기 어려웠다. 이러한 결과들은 지속적이고 장기간의 태권도 수련이 성장기 아동들의 건강하고 균형잡힌 신체조성과 기초체력 형성에 긍정적인 변화를 기대 할 수 있다는 사실을 반증하는 것이라 사료된다.

운동재활 프로그램 적용이 슬개대퇴통증증후군 태권도 선수의 혈중 GH, IGF-1과 등속성 근기능에 미치는 영향

안환필 원광대학교 일반대학원 2014 국내박사

본 연구는 능동 저항운동으로 이루어진 운동재활 프로그램이 슬개대퇴통증증후군 태권도 선수들을 대상으로 운동재활 집단 10명과 통제집단 10명으로 무선배정하여, 혈중 GH 및 IGF-1과 등속성 근기능 회복에 미치는 영향을 알아보기 위한 연구목적으로 수행하였다. 운동재활 처치기간은 8주간으로 주3회 빈도로 1~4주간은 MT(muscle testing)에 의해 6단계(Normal, Good, Fair, Poor, trace, Zero) 중 Good 이상으로 운동을 실시하였고, 5~8주간은 Good+, Normal로 실시하였다. 이는 반복측정(repeated measures)에 의한 2×2 혼합설계(mixed design)로서 독립변인은 운동참여(2수준), 처치기간(2수준)로 하여 통계처리 하였다. 운동재활 프로그램을 실시한 후 혈중 GH, IGF-1 및 슬관절의 등속성 근기능(최대근력, 동측근력비, 평균파워, 근지구력)의 변화를 알아본 결과 다음과 같은 결론을 얻었다. 1. 운동재활 집단이 운동처치 기간의 증가에 따라 통제 집단보다 성장호르몬 변인이 통계적으로 유의하게 증가하였다. 2. 운동재활 집단이 운동처치 기간의 증가에 따라 통제 집단보다 IGF-1 호르몬 변인이 통계적으로 유의하게 증가하였다. 3. 운동재활 집단이 운동처치 기간의 증가에 따라 통제 집단보다 각속도 60°/sec에서의 최고 토크(peak torque) 굴근, 신근, 동측 근력비 모두 유의하게 증가하였다. 4. 운동재활 집단이 운동처치 기간의 증가에 따라 통제 집단보다 각속도 180°/sec에서의 평균파워(average power) 굴근과 신근 모두 유의하게 증가하였다. 5. 운동재활 집단이 운동처치 기간의 증가에 따라 각속도 240°/sec에서의 근지구력(total power) 굴근과 신근 모두 유의한 차이가 나타나지 않았다. 이상의 연구결과 능동 저항운동으로 이루어진 프로그램을 실시한 운동재활 집단은 혈중 GH와 IGF-1, 그리고 등속성 근기능 중 최고 토크와 근파워의 증강에 긍정적인 효과가 있는 것으로 나타났다. 따라서 슬개대퇴통증증후군 선수들의 조기 재활을 위한 프로그램 적용 시 효과적인 방안으로 제시 할 수 있다. The present study was conducted with a view to find the effects of the 8-weeks exercise rehabilitation program which was composed of active resistance exercise for Taekwondo athletes with patellofemoral pain syndrome on restoration of their blood GH, IGF-1 and isokinetic muscle strength. For this purpose, male collegiate Taekwondo athletes who suffered from patellofemoral pain syndrome were selected and 10 of them were assigned to the control group and other 10 to the comparison group randomly. The span of the exercise program was fixed to be 8 weeks in whole and the control group was arranged to attend 3 sessions a week for exercise rehabilitation. In the first to four weeks, muscle training was performed at the rate higher than 'good' out of 6 stages (normal, good, fair, poor, trace and zero) and, during the 5th~8th weeks, at the rates 'good+ and normal'. The independent variable was processed statistically by repeated measures in mixed design of 2×2 with planned participation in exercise (level 2) and duration of treatment (level 2). From the changes found in blood GH, IGF-1 and isokinetic muscle strength (peak torque, ipsilateral balance, average power, total power) of knee joint following the exercise rehabilitation program, it could be concluded as follows: 1. The variable of growth hormone was higher significantly in the exercise rehabilitation group than the control group as over exercise treatment period. 2. The variable of IGF-1 hormone was higher significantly in the exercise rehabilitation group than the control group as over exercise treatment period. 3. Isokinetic muscle strength - 1) Peak torque was higher significantly in both flexor and extensor muscles at 60°/sec in the exercise rehabilitation group than the control group as over exercise treatment period. Ipsilateral balance increased significantly as well. 2) Average power was higher significantly in both flexor and extensor muscles at 180°/sec in the exercise rehabilitation group than the control group over exercise treatment period. 3) Total power showed no significant difference in both flexor and extensor muscles at 240°/sec between the two groups. From the study as above, it was found that the exercise rehabilitation program which was composed of active resistance exercise had positive effect on increasing blood GH, IGF-1 and isokinetic muscle strength, particularly in peak torque and muscle power of the exercise rehabilitation group. Therefor, it seemed effective to suggest to apply the exercise rehabilitation program for early rehabilitation of the athletes suffering from patellofemoral pain syndrome.

법인세 기간배분회계에 관한 연구

안환필 조선대학교 경영대학원 2001 국내석사

The traditional accounting profit has an advantage of it foundation on the verifiable transaction because it is calculated through the matching of the operating revenues and its related expenses. So long as the corporation income taxes are recognized as expenses, the interperiod income tax allocation must be carried out according to the principle of matching costs with revenues. However, the traditional accounting of tax expenses in Korea had ignored the concept of matching costs with revenues. Consequently the profit information offered was not useful. So financial accounting standards in Korea adopt accounting for income tax allocation in March 30, 1996 and accounting for income tax allocation shall be applied from the fiscal year beginning on or after April 1, 1998. The purpose of this study is to investigate the theory of the interperiod allocation of the corporate income tax on the assumption that corporate income tax is an expense and to introduce the method for calculating the corporate income tax expense correspond to pretax accounting income in accordance with the interperiod allocation theory of corporate income tax. As capital market becomes more and more international, worldly unification of accounting reports should be needed. So the introduction of interperiod allocation theory of corporate income tax should be made in some viewpoints ; international accounting trends, the development of sound enterprises, the usefulness of accounting information. This thesis is to analyze the accounting procedure and the methodology of how to explain the reasons what makes difference between taxable income and accounting income before income taxes, and to identify the difference between deferred method and liability method. This thesis begins with the accounting objective that financial statements provide the useful information for its users. 1 have studied the interperiod allocation of income tax as the procedure of recognizing the tax difference. This thesis is made by researching the relate accounting and tax law literatures. As the result of the study, First, liability method is desirable. Second, comprehensive allocation is desirable in application Third, change basis is suitable for the method of measuring income tax effects. Fourth, in dealing tax effects of losses, Korea approves of only carry forward deduction. Accordin히y tax effects happening at the carry forward deduction period should be recognized as adjustment profit of prior period or extraordinary profit of this term and it is thought to be good in terms of conservatism not to approve of tax effect amount about loss happening at this term. In conclusion, for the better development of the business accounting and tax accounting, various studies on the introduction of interperiod tax allocation theory and institutional support should be needed.