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진동, 파동치료에 관한 국내 연구 동향 (An Overview on Vibration or Wave Therapy in Korea)

  • 이재흥;백지유;장성진;필감매
    • 대한의료기공학회지
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    • 제20권1호
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    • pp.15-67
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    • 2020
  • Objective : The purpose of this study is to identify the trends of vibration(or wave) therapy in Korea, to actively utilize vibration(or wave) therapy, and to help research activities of vibration therapy in Korean Medicine. Methods : The following Korean words "진동기", "진동요법", "진동운동", "진동치료", "파동요법", "파동운동", "파동치료" were searched on three specialized search sites (RISS, NAL, DBpia). Trends of vibration therapy were analyzed through the selected researches suitable for this study among these searched researches in an overview format. Results : 1. A total of 8,116 studies were searched and a total of 365 studies were finally selected 2. From 2000 to 2019, when research began to increase in earnest, there were 17.45±10.28 studies per year, and the AGR(Average Annual Growth Rate) was 11.92%. 3. In the main field of research, the 'Medicine and Pharmacy' was the largest with 147(40.16%) studies. In the Middle Field, the 'Kinesiology' was the largest with 99(27.05%) studies. In the study design, 'RCT(Randomized Controlled trial)' was the largest with 138(47.75%) studies. In the Age Group, 'Youth' was the largest with 126(48.84%) studies. 4. The average of the number of participants was 24.90±17.44. 5. The most used Intervention was the 'WBV(Whole Body Vibration)' with 177(61.25%) studies. 6. The average of Intervention Period was 5.99±4.14 weeks, while the maximum was 36 weeks. 7. The journal that published the most research papers is 'K. J. of Sports Science(체육과학연구;13)', and the society is 'Rehabilitation Engineering And Assistive Technology Society of Korea(한국재활복지공학회; 14)'. The University that published the most dissertations is 'Sahmyook University(11)'. 8. The authors who published the most studies are Ju-Hwan O(8) as the main author and Tae Kyu Kwon(18) as the co-author (including the thesis Director). In an integrated analysis of the authors and co-authors, Tae Kyu Kwon published the most numerous studies(19) Conclusions : 1. The study of vibration or wave therapy has been increasing noticeably every year. 2. The major academic Fields studying vibration or wave therapy are the 'Kinesiologic Field', 'Physical Therapy Field', and 'Biomedical Engineering Field'. 3. The most chosen method of study design on vibration or wave treatment was 'RCT', and there was no significant change in the annual presentation rate. 4. Types of vibration or wave therapy could be classified as 'LVS(Local Vibration Stimulation)', 'WBV(Whole Body Vibration)', 'MV(Micro Vibration)', 'BV(Bio Vibration)' and 'SWV(Sound Wave Vibration)', and the study on Whole Body Vibration is most active. 5. Most of the studies of vibration or wave therapy were on musculoskeletal systems, but there were very few studies on internal diseases.

블렌디드 러닝을 활용한 중학교 기술·가정 '청소년기 영양과 식행동' 단원의 교수·학습과정안 개발 (Development of the Teaching-Learning Process Plan for 'Adolescent Nutrition and Dietary Behavior' of Middle School Technology and Home Economics through the Use of 'Blended Learning' Teaching Method)

  • 백희연;유세종;김유경
    • 한국가정과교육학회지
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    • 제33권4호
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    • pp.119-137
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    • 2021
  • 본 연구는 청소년의 바람직한 식생활 형성을 위해 온·오프라인을 연계할 수 있는 '블렌디드 러닝'의 수업 방식을 활용하여 중학교 기술·가정① '청소년기 영양과 식행동' 단원으로 교수·학습과정안을 개발하는데 목적이 있다. 본 연구에서 개발된 교수·학습과정안은 한국교육과정평가원의 '분석-설계-개발-평가 및 수정'모형을 적용하였다. 블렌디드 러닝에 적합한 교과서 내용을 분석하고, 차시별 주제, 교수전략, 매체 및 평가도구를 선정하여 교수·학습과정안을 설계하였으며 이를 활용하여 교수·학습과정안, 활동지, 평가도구를 개발하였다. 또한, 개발된 교수·학습과정안은 전문가 검증을 받아 수정·보완하였다. 본 연구의 결과를 살펴보면, 블렌디드 러닝을 적용한 '청소년기 영양과 식행동' 단원의 교수·학습과정안은 현시점에 부합성이 있는 것으로 나타났으며 블렌디드 러닝을 적용한 온라인 수업에서는 학생들이 모둠 및 발표 활동을 제시하여 학습자들의 참여도 및 흥미가 저하되지 않도록 구성되었다. 그리고 개발된 교수·학습과정안은 수업 의도에 맞게 패들렛, 띵커벨과 같은 원격수업 도구를 사용하여 온라인 환경에서도 원활하게 수업이 진행되도록 개발되었음을 확인하였다. 본 연구에서 개발된 블렌디드 러닝을 활용한 교수·학습과정안이 온라인 수업에서 청소년기인 학생들의 올바른 식생활을 실천할 수 있는 수업으로 활용될 수 있고, 더불어 다양한 수업환경을 띠는 블렌디드 러닝 수업에서도 효과적으로 활용될 수 있기를 기대한다.

광주광역시 요양시설 코로나19 집단 발생 사례에서 코로나19 백신 접종에 의한 사망 예방 효과 (Effect of COVID-19 vaccinations on deaths of the COVID-19 cases in some elderly long-term care facilities, Gwangju)

  • 류소연;조준휘;이란;박소영;정다운;배소현;고화평
    • 농촌의학ㆍ지역보건
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    • 제47권2호
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    • pp.109-120
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    • 2022
  • Objectives: The purpose of this study was to identify the effectiveness of COVID-19 vaccinations on deaths of the COVID-19 cases in some elderly long-term care facilities (LTCF) in Gwangju Metropolitan City. Methods: The study subjects were 659 COVID-19 cases in residents of 7 elderly LTCF, Gwangju, from 21 Dec. 2021 to 28 Jan. 2022. The used variables were confirmed dates for COVID-19, demographic characteristics, co-morbidities, presentation of symptoms, death and vaccination related characteristics including type of vaccine, doses and dates. Vaccination status were classified as not vaccinated, partially and fully vaccinated. The associations of vaccination status and deaths of COVID-19 cases were tested by chi-square test and multiple logistic regression analysis. Results: The rates of not vaccinated, partially vaccinated and fully vaccinated were 19.4%, 10.2% and 70.4%, respectively. The mortality rate of the cases was 6.4%. The death rate by vaccination status was 16.4% in not vaccinated, 15.4% in partially vaccinated and 2.6% in fully vaccinated, showing a statistically significant difference. The adjusted odds ratios (ORs) (95% confidence intervals, CIs) of death compared to fully vaccinated were 7.64 (3.87-16.34) in non-vaccinated, and 6.97 (3.44-14.14) in partially vaccinated. Conclusions: COVID-19 vaccination seems to work effectively in preventing deaths of COVID-19 cases of elderly LTCF residents. This finding support that fully vaccinations in high risk group such as elderly LTCF residents is very important for one of strategies of COVID-19 management.

Rendezvous Mission to Apophis: III. Polarimetry of S-type: For A Better Understanding of Surficial Evolution

  • 김주연;정민섭;진선호;심채경;박윤수;;권유나;문홍규;최영준;김명진
    • 천문학회보
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    • 제46권2호
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    • pp.57.4-58
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    • 2021
  • Asteroids have undergone various processes such as impacts, space weathering, and thermal evolution. Because they expose their surfaces to space without atmosphere, these evolutional processes have been recorded directly on their surfaces. The remote-sensing observations have been conducted to reveal these evolutional histories of the target asteroids. For example, crater and boulder distributions are unambiguous evidence for past nondestructive impacts with other celestial bodies. Multiband and spectroscopic observations have revealed space-weathering history (as well as compositions). Whereas most physical quantities have been examined intensively using spacecraft and telescopes, only a little has been studied on "the grain size". It is one of the fundamental physical quantities for diagnosing the collisional and thermal history of asteroids. Our group has conducted polarimetric research of asteroids (as well as Moon [1]) to determine the particle size and further investigate the evolutional histories of target asteroids [2],[3]. For example, the existence of regolith on an S-type asteroid, Toutatis, was suggested almost twenty years before space exploration [4]. Moreover, we reported that near-Sun asteroids indicate a signature of submillimeter grains, which could be created by a thermal sintering process by solar radiation [5]. However, it is important to note that in-situ polarimetry has not been reported on the asteroid surface, although the Korean Lunar Exploration Program aims to do polarimetry on the lunar surface [6]. Therefore, it is expected that the polarizer mounted on the Korean Apophis spacecraft can make the first estimate of the grain size and its regional variation over the Apophis surface. In this presentation, we outline research of S-type asteroid surfaces through remote-sensing observations and consider the role of polarimetry. Based on this review, we consider the purpose, potentiality, and strategy of the polarimetry using the onboard device for the Apophis spacecraft. We will report a possible polarization phase curve of Apophis estimated from ordinary chondrites and past observational data of S-type asteroids, taking account of the space weathering effect. Based on this estimation, we will consider the strategy of how to determine the particle size (and space weathering degree) of the Apophis surface. We will also mention the detectability of dust hovering on the surface.

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교실 수업에서 초임 과학교사의 교과내용지식이 내용교수지식에 주는 영향에 대한 연구 (Research on the effects of Subject Matter Knowledge(SMK) on Pedagogical Content Knowledge(PCK) of secondary beginning science teachers in classroom teaching)

  • 곽영순
    • 한국과학교육학회지
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    • 제29권6호
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    • pp.611-625
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    • 2009
  • 이 연구의 목적은 수업에서 드러난 초임교사의 과학내용지식 측면의 특징을 탐구하는 것이다. 수업동영상 분석을 위한 컨설팅 협의회, 초임교사와의 면담 자료 등을 활용하여 초임교사들이 지닌 과학교과에 대한 인식 및 과학내용 지식의 특징을 추출하였다. 분석대상으로 한 수업은 중학교 3학년 일과 에너지 단원의 9차시 수업이며, 6명의 초임교사와 선배교사로 구성된 6명의 컨설팅 협의진이 차시별 수업을 교차분석하였다. 연구결과에 따르면, 초임과학교사들은 실증주의적 인식론을 지니고 있으며, 교사의 권위는 내용지식을 많이 아는 데서 나온다고 생각하며, 과학 엘리트 의식을 지니고 있음을 알 수 있다. 교과내용지식 측면에서 초임교사의 수업의 특징을 살펴보면, 때로는 교사 자신의 오개념으로 인해 수업 중에 표현 오류가 발견되고, 교사가 내용을 많이 아는 것이 오히려 독이 되는 경우가 발견되고, 생각나는 것을 모두 언급하는 산발적 내용 전개가 발견되며, 초임이나 비전공자가 진행할 경우 수업시간이 남아도는 등의 특징을 나타내었다. 아울러 초임교사의 과학에 대한 인식에 대하여 경력교사들이 제안하는 대안을 탐색하였다. 결론에서는 과학교사의 교과내용지식(SMK)은 과학 교수활동에 영향을 주지만, 다른 교사지식에 의해 매개되므로, 초임 과학교사들의 과학내용지식(SMK)을 과학 내용교수지식(PCK)으로 전환할 수 있는 지원 방안을 제안하였다.

Diagnostic Conundrum: Fever and Pyuria Preceding Diagnosis of Kawasaki Disease in Children

  • Jiseon Park;Young June Choe;Seung Ah Choe;Jue Seong Lee;Hyung Eun Yim;Yun-Kyung Kim
    • Pediatric Infection and Vaccine
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    • 제30권3호
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    • pp.139-144
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    • 2023
  • 농뇨는 가와사키병 환아의 약 30-60%에 동반되는 소견으로, 임상적 증후가 다 나타나지 않은 초기의 가와사키병 또는 불완전 가와사키병에서 요로감염으로 오인할 수 있으나, 불완전 가와사키병 진단에 중요한 검사실 소견 중 하나일 수 있다. 본 연구에서는 한국의 5세 미만 영유아에서 가와사키병 진단 전 요로감염으로 선행 진단 사례의 유병률과 역학적 위험인자를 평가하고자 한다. 건강보험심사평가원에서 제공하고 있는 보건의료 빅데이터 개방시스템 자료를 바탕으로 2007년 11월부터 2019년 10월까지 가와사키병과 요로감염으로 진료, 청구된 대상자에 대해 후향적 단면연구를 시행 하였다. 가와사키병 확정 진단 전 1주일 이내의 요로감염 선행 진단된 환아의 발생률을 계산하였고, 카이제곱 (χ2 test) 검정을 실시하였다. 연령, 성별, 지역, 계절별 발생률에 대한 요로감염 선행 진단 여부에 대해 로지스틱 분석 (logistic regression)을 수행하였다. 연구 결과, 총 53,822명의 가와사키병 환자가 포함되었으며 그 중 304명 (0.56%)이 선행 요로감염 진단이 있었다. 12개월 미만에서의 요로감염 선행 진단률이 가장 높았으며 (0.95%), 4세와 비교했을 때 요로 감염 선행진단의 오즈비는 3.12 (2.05-4.77) 였다. 발열을 동반한 농뇨가 있는 영아의 일부에서는 불완전 가와사키병의 감별진단이 필요할 수 있다.

Changes in interpersonal violence and utilization of trauma recovery services at an urban trauma center in the United States during the COVID-19 pandemic: a retrospective, comparative study

  • Kevin Y. Zhu;Kristie J. Sun;Mary A. Breslin;Mark Kalina Jr.;Tyler Moon;Ryan Furdock;Heather A. Vallier
    • Journal of Trauma and Injury
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    • 제37권1호
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    • pp.60-66
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    • 2024
  • Purpose: This study investigated changes in interpersonal violence and utilization of trauma recovery services during the COVID-19 pandemic. At an urban level I trauma center, trauma recovery services (TRS) provide education, counseling, peer support, and coordination of rehabilitation and recovery to address social and mental health needs. The COVID-19 pandemic prompted considerable changes in hospital services and increases in interpersonal victimization. Methods: A retrospective analysis was conducted between September 6, 2018 and December 20, 2020 for 1,908 victim-of-crime patients, including 574 victims of interpersonal violence. Outcomes included length of stay associated with initial TRS presentation, number of subsequent emergency department visits, number of outpatient appointments, and utilization of specific specialties within the year following the initial traumatic event. Results: Patients were primarily female (59.4%), single (80.1%), non-Hispanic (86.7%), and Black (59.2%). The mean age was 33.0 years, and 247 patients (49.2%) presented due to physical assault, 132 (26.3%) due to gunshot wounds, and 76 (15.1%) due to sexual assault. The perpetrators were primarily partners (27.9%) or strangers (23.3%). During the study period, 266 patients (mean, 14.9 patients per month) presented before the declaration of COVID-19 as a national emergency on March 13, 2020, while 236 patients (mean, 25.9 patients per month) presented afterward, representing a 74.6% increase in victim-of-crime patients treated. Interactions with TRS decreased during the COVID-19 period, with an average of 3.0 interactions per patient before COVID-19 versus 1.9 after emergency declaration (P<0.01). Similarly, reductions in length of stay were noted; the pre-COVID-19 average was 3.6 days, compared to 2.1 days post-COVID-19 (P=0.01). Conclusions: While interpersonal violence increased, TRS interactions decreased during the COVID-19 pandemic, reflecting interruption of services, COVID-19 precautions, and postponement/cancellation of elective visits. Future direction of hospital policy to enable resource and service delivery to this population, despite internal and external challenges, appears warranted.

혈뇨 환아에서 고칼슘뇨군과 비고칼슘뇨군의 혈액 및 소변화학검사와 신기능 지표들의 비교 (Comparison of Blood and Urine Renal Indices Between Hypercalciuric and Non-hypercalciuric Hematuria Patients)

  • 이진희;이현승;이근영;장필상;이경일;김동언
    • Childhood Kidney Diseases
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    • 제11권2호
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    • pp.168-177
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    • 2007
  • 목 적 : 육안적 또는 현미경적 혈뇨를 주소로 24시간 소변화학검사를 시행한 환아들의 의무 기록을 후향적으로 조사하여 고칼슘뇨군과 비고칼슘뇨군으로 나누어 두 군의 혈액 및 소변화학검사와 그로부터 계산된 각 용질의 배설량, 청소율, 분획배설 등에 있어서 두 군간에 차이점이 있는지 비교하였다. 방 법 : 1997년 2월부터 2007년 2월까지 10년간 가톨릭의대 의정부성모병원 소아과에서 육안 또는 현미경적 혈뇨를 주소로 24시간 소변검사를 시행한 환아 중, 단백질 배설량이 4 mg/$m^2$/시간 이상으로 단백뇨가 동반된 경우는 제외하고, 소변 칼슘 배설량이 4 mg/kg/일 이상으로 특발성 고칼슘뇨증으로 진단 받은 30명과 소변 칼슘배설량이 3mg/kg/일 미만인 비고칼슘뇨군 환아 41명을 대상으로 하여 혈액화학검사, 기본 소변검사, 24시간 소변화학검사로부터 각종 소변 용질의 배설량, 청소율, 분획배설 등을 구하여 두 군간에 차이점이 있는지를 비교 분석하였다. 결 과 : 고칼슘뇨군(30명)과 비고칼슘뇨군(41명)에서 육안적 혈뇨는 각각 24명(80%), 17명(42%)으로 고칼슘뇨군에서 육안적 혈뇨의 비가 높았다. 임의채취뇨의 Ca/Cr 비는 각각 $0.34{\pm}0.15,\;0.15{\pm}0.13$이었으며 고칼슘뇨군 30명 중 28명의 임의채취뇨 Ca/Cr 비는 0.2 이상이었고, 비고칼슘뇨군 41명 중 36명의 임의채취뇨 Ca/Cr 비가 0.2 미만이었다. 혈액화학검사에서 고칼슘뇨군과 비고칼슘뇨군의 혈청 칼슘은 각각 $9.8{\pm}0.5 mg/dL,\;9.5{\pm}0.5 mg/dL$로 고칼슘뇨군이 통계학적으로 유의하게 높았다(P=0.033). 24시간 소변의 칼슘농도는 각각 $14.7{\pm}7.7 mg/dL,\;3.3{\pm}2.2 mg/dL$로 고칼슘뇨군이 유의하게 높았고(P<0.001), 칼슘배설량도 각각 $6.1{\pm}2.9 mg/kg/$일, $1.5{\pm}0.9 mg/kg/$일로 고 칼슘뇨군에서 유의하게 높았다(P<0.001). 크레아티닌 청소율로 구한 사구체여과율은 각각 $93.7{\pm}31 mL/min,\;79.5{\pm}32.0 mL/min$로 고칼슘뇨군이 유의하게 높았다(P=0.048). 24시간 소변의 요소농도는 각각 $797{\pm}316 mg/dL,\;569{\pm}329 mg/dL$로 고칼슘뇨군에서 유의하게 높았고(P=0.015), 요소배설 량도 각각 $341 {\pm}102 mg/kg/$일, $233{\pm}123 mg/kg/$일로 고칼슘뇨군에서 유의하게 높았다(P=0.002). 나트륨 배설량은 두 군간에 차이가 없었으나 나트륨 분획배설(FENa)은 각각 $1.0{\pm}0.4%,\;1.3{\pm}0.6%$로 고칼슘뇨군에서 유의하게 낮았다(P=0.029). 소변배설량은 두 군간에 차이가 없었으나 소변의 삼투질농도는 각각 $393{\pm}103 mOsm/kg\;H_2O,\;304{\pm}96 mOsm/kgH_2O$로 고칼슘뇨군에서 더 농축된 소변을 보았다(P=0.003). 결론 :고칼슘뇨군의 소변화학검사의 가장 특징적인 소견은 요소 배설과 사구체여과율의 증가로서 이는 고칼슘뇨군이 비고칼슘뇨군에 비하여 고단백식이를 하고 있을 가능성을 시사한다. 나트륨과 칼슘은 사구체 여과가 증가함에 따라 원위세뇨관 및 집합관에 도달하는 양도 증가하고 그 곳에서 나트륨의 재흡수 기전이 매우 정교하게 이루어지는데 비하여 칼슘의 그 것은 그렇지 못하여 고칼슘뇨증을 일으켰을 가능성이 있다. 향후 고칼슘뇨 환아를 진료함에 있어서 단백질 섭취 등식이 습관의 문진과 함께 식이요법도 고려해 보아야 할 것으로 생각된다.

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일 지역 중·고등학생의 흡연실태 (A Study on the Actual Conditions of Smoking in Middle and High School Students in One Region)

  • 김현옥
    • 한국학교보건학회지
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    • 제12권1호
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    • pp.149-167
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    • 1999
  • To investigate the actual conditions of smoking in middle and high school students in Chinan County, I used a sturctured questionnaire for 1,579 students attending twelve middle-high schools from December 1, 1998 to December 20, 1998. I collected and data correlated the using an $SPSS-PC^+$ 1. The smoking rate of middle-high schoo1 students in Chinan County was 17.9%, relatively high. This smoking rate was different according to the gender, grade, religion, and economic situation. In mals, high school students, non-religious, students low income family students, the smoking rate was higher. The smoking rate of high school students was almost the same as the smoking rate of adults, generally higher than that of foreign teenagers. Because the smoking rat of studinets in the third grade of middle school and in the first grade of high School was six times higher, increased education should be conducted during this time in an attempt to curb the sudden increase of the smoking rate. The smoking rate of girl students was 5.0%; this has increased mor than three times from ten years ago. Consequently, counter measures should be taken against the smoking of female students as well as juvenile smoking in general. In addition, the smoking rate of middle-high school students showed interesting differences when correnated with enviornmental factors. Students with low grades, who are not satisfied with school life, who don't have both parents, who have uncaring parents who nare too strict or too arbitary, who have smoking parents, or who have experienced smoking commonly smoked. Therefore, to lower the smoking rate we should improve the school environment, improve a student's interest in school life. And parents or siblings should lead by example and quit smoking at home. Schools should educate students more effectively concerning the harmful effects of smoking and create an accurate understanding of its dancers. From the beginning, we should teach students never ever to touch cigaretts. 2. The surve discovered that most students started out of curiosity, or solicitantion from friends or elders at middle school, and had been smoking one to five cigarettes for more than a year. They obtained cigarettes at stores and most of them have friends who smoke. As a result anti-smoking education should be conducted at elementary schools prior to middle school. More than 95% of the teenagers who smoke had friends who smote and smoked out of curiosity or the recommendation of elders. Thus, we must focus on teenagers who smoke in group, rather than individually. Fuyrthermore, the strict application of the regulation of tobacco sales as well as tobacco cooperation from retailers are needed. While students did not show any mood or academic achievement difference after beginning smoking, 58.1% of the students a health situdation that was worse. Juvenile smoking is more harmful to the juvenile than adult smoking is to the adult. This should be focused on in an anti-smoking campaign. 3. Students who smoke hada more positive attitude toward smoking than students who don't smoke. Students who smoke had a tendency to have a nuetral position and are not concerned about smoking compared to non-smoking students. The survey showed that the great number of students had a nuetral position. Because this nuetrality may increase Juvenile smoking, education that provides an exact understanding of smoking should be performed to build the correct attidude toward smoking. 4. Middle school students smoke when angry, gloomy, anxious, a lone and when they have some problems to solve, on when they feel inconveniened in other wores, they smoke to reliver stress. They also smok due to addiction. Because smoking is not a praetical method to relieve stress, a program which helps to acquire positive relief stress should be provided to help reduce smoking. 5. About 65% of students who smoke want to quit smoking because of health problem, 78% of them have tried mor than once to quit but failed due to weak will power and peer pressure from friends who smoke. Juvenile smoking is group, oriented. Thus, the program that advances less smoking will be the one that focuseds on groups. 6. As for advice to students who want to quit smoking, "persuasion" was used most commonly, followed by a "presentation on how to quit smoking". Another method were severe punishment. About 70% of the students wanted the anti-smoking guide at school. 7. Most students (73.5%) had a position that more anti-smoking education at school is needed. Obriously, then, anti-smoking education at middle-high schools should be reinfoced. Although the education which explains the harmful influence of tobacco is known as an efficient way prevent smoking; it does not influence students who already smoke. Therefore, for students who smoke, multi-dimensional approaches must be attempted that include physical training, phychokogical approache, consultation and discussion, medical chek-ups, audio-visual education technigues, and professonal instructors, in addition, because smoking students have more negative on lukewarm attitude to anti-smoking education anti-smoking education should be conducted through a communicative style by dedicated teachers who care about students. In order to increase the effectiveness of this program.

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IFRS 공시 실태 개선방안에 대한 소고 - 보고기업, 정보이용자 요인을 고려한 통합적 접근 - (A Study on Practices and Improvement Factors of Financial Disclosures in early stages of IFRS Adoption - An Integrative Approach of Korean Cases: Embracing Views of Reporting Entities and Users of Financial Statements)

  • 김희석
    • 벤처창업연구
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    • 제7권2호
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    • pp.113-127
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    • 2012
  • IFRS에 따른 재무제표 작성은 연결재무제표의 주재무제표화, 원칙중심의 회계처리기준 등으로 인해 재무제표 본문의 간략화 및 다양화, 상세내역 및 비재무사항 주석기재 요구량 증대 등 공시 전반에 걸친 중요성이 높아지고 있다. 한편 K-IFRS체제하의 적정공시 방향에 대한 기존의 연구와 검토들은 IFRS 전면도입의 당위론적 배경과 제도변화 초기상황이라는 시기적 요인에 따라 기준제정기구나 감독기관 중심으로 공시요구사항 증대나 정보의 완전성(completeness) 측면에 초점을 두고 전개되어 온 것이 사실이다. 이에, 본 연구는 기존의 접근에 더하여 보고기업 및 정보이용자의 관점에서 보다 균형적인 IFRS 적용에 따른 적정공시 방향성을 도출하고자 하였다. 먼저 주요기업 재무공시 실태 검토 결과, 2010년, 2011년 재무공시에서 다수의 미준수사항 또는 권고할 사항이 지적되었다. 이러한 원인으로는 IFRS 기준의 성격에 따른 문제, 업종별 기업별 특성에 따른 문제, IFRS 도입비용 및 촉박한 공시기한 등 공시기업의 부담 측면이 지적될 수 있으며, 이는 정보이용자 입장에서의 이해가능성 및 활용도, 비교가능성 저하를 일으키는 것으로 나타났다. 이러한 실태의 개선을 위해, 제도의 완화/지원 측면에서 적용대상 기업의 추가 세분화 필요성 검토, 주석공시 내용과 범위 조정, 공시시기 조정 및 다원화, 공시환경 및 인센티브 지원 방안이 제안되었으며, 공시요구 강화 측면에서 기업, 정보이용자 참여비중 확대를 반영한 K-IFRS 제정체계 개선과 표준화된 세부양식 정의 및 적용의무화 필요성이 제시되었다.

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