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      • SCIESCOPUSKCI등재
      • KCI등재

        이익기준점의 미달과 공시지연

        강내철(Kang Nae-Chul),정래용(Chung Rae-Yong) 한국국제회계학회 2017 국제회계연구 Vol.0 No.71

        본 연구는 어떤 기업은 다른 기업보다 실적을 빨리(또는 늦게) 공시하는지를 규명한다. 구체적으로 실적공시의 적시성에 영향을 미치는 중요한 요인으로 이익뉴스의 성격에 주목하고, 악재를 가진 기업은 상대적으로 늦게 공시할 것이란 예측을 확인한다. 실적이 세 가지 기준점(0의 이익, 전년도의 이익, 재무분석가의 예측치)에 미달하는 경우를 악재로 정의하고, 분기실적이 이러한 세 가지 기준점에 미달하는 경우에는 실적공시가 지연될 것으로 예측한다. 이 분석에는 2011년부터 2015년까지의 기간 중에 공정공시나 수시공시로 분기실적을 공시한 기업들의 분기실적 자료-총 5,289건의 기업·분기-가 사용되었다. 분석결과 분기실적이 악재일 경우에는 공시지연이 생길 것이란 예측대로 분기실적이 적자인 경우, 전년 동기보다 악화된 경우 또는 재무분석가의 이익예측치에 미달하는 경우에는 보고시차가 유의하게 크다는 점을 확인할 수 있었다. 이것은 악재보고로 인한 투자자들의 비난을 회피하기 위해 경영자는 이익공시를 지연한다는 것을 의미한다. 이러한 결과는 호재는 조기에, 악재는 지연 공시됨을 확인한 기존연구들의 주장을 뒷받침한다. 그 밖에 다음과 같은 사실들이 확인되었다. 첫째, 투자자들의 공시압박이 클수록-주식의 거래규모가 클수록, 외국인투자자의 지분율이 높을수록-공시지연이 작은 것으로 확인되었다. 둘째, 소송위험이 높은 기업-기술집약형 기업이거나 사외이사비율이 높은 기업-은 공시지연이 작은 것으로 나타났다. 그 밖에 대규모 기업은 공시지연이 작은 반면, 정보비대칭도가 높은 기업은 공시지연이 큰 것으로 확인되었다. This study discuss a different timeliness in earnings announcements among firms from various industry. We investigate a reason why some firms announce their earnings performance earlier(later) than other firms. We focuss on the nature of earnings news as key determinant of timeliness of earnings announcement, and investigate whether firms with bad news are announce the earnings news relatively late. We define the bad news as firms report quarterly earnings number which miss the three thresholds (zero earnings, previous year"s earings, earnings forecasts). When the quarterly earnings number miss three threshold, we expect that quarterly earnings announcement would be delayed. We used quarterly data of firms that announce the quarterly earnings numbers either by voluntary or non voluntary from 2011 till 2015. According to a results, We could found facts that earnings announcements are significantly delayed when the quarterly earnings are negative, lower than previous year or lower than financial analysts" forecasts. This means that managers tried to avoid criticism from investors by delaying reporting bad news. This results support a good news early, bad news late hypothesis suggested by prior research (Givoly and Palmon, 1982; Chambers and Penman, 1984; Kross and Schroeder, 1984; Begley and Fischer, 1998; Bagnoli et al., 2002). In addition, We found the facts followings. First, firms that suffer a large pressure from the investors(larger trading volume, larger share ratio of foreign investors) has shorter reporting lag. Second, firms that has a large litigation risk(larger ratio of the outside director or technology incentive firm) has shorter reporting lag. Lastly, we found that the reporting lag of large firm is short, while that of high information asymmetry firm is long.

      • 생쥐 2-세포기 수정란의 초급속동결

        강만종,이철상,한용만,유대열,이경광 제주대학교 농과대학 제주도축산문제연구소 1991 畜産論叢 Vol.6 No.1

        This study was carried out in order to investigate eggects of cryoprotectant concentration and equilibration time on survival of ultrarapidly frozen 2-cell mouse embryos Mouse 2-cell embryos. fol-lowing dehydration by exposure to DMSO and sucrose. were directly immersed into liquid nitrogen and thawed in 37℃ water. Viability was defined by development rate to the blastocyst stage after in vitro culture for 72 hours. The results are summarized as follows ; 1. When 0.25M of sucrose was added into the freezing medium a t various concentrations of DMSO and dilution medium, higher development rate of embryo was obtained in 3.0M DMSO conentrations (82.6%). However, When sucrose concentrations of 0.25 and 0.5M were added to the freezing medium with 3.0M DMSO and dilution medium, development rate of embryos were 81.7% and 24.1%, respectively. 2. In the equilibration time at room temperature, higher development rate was attained after short period of time(2.5min) in 3.0M DMSO +0.25M sucrose(85.9%). 3. The development rate of embryos at in vitro 2-celL in vivo 2-celL solution control and untreated control was 84.6%, 90.9%, 89.9%. and 89.7%. respectively.

      • SCOPUSKCI등재

        헬리코박터 파이로리 균 진단용 ^13C-요소 캅셀의 개발

        용철순,김용일,김지만,강성훈,권기철,이종달,김종국,사홍기,최한곤 한국약제학회 2002 Journal of Pharmaceutical Investigation Vol.32 No.1

        The purpose of this study was to develop a new ^13C-urea- containing capsule for diagnosis of H. pylori. The urea-containing capsules were prepared with various diluents such as polyethylene glycol (PEG), microcrystalline cellulose, sodium lauryl sulfate and citric acid. The dissolution test, ^13C-urea breath test and stability test were then performed on the capsules. Microcrystalline cellulose and sodium lauryl sulfate retarded the initial dissolution rates of urea. However, PEG increased the initial dissolution rates of urea. Furthermore, two formulae composed of PEG, [^13C-urea/PEG (38/1.9 mg/cap)] and [^13C-urea/PEG/citric acid (38/1.9/1.9 mg/cap)] had the maximum DOB value, about 16 at 20 mim, while the formula composed of only 38 mg ^13C-urea had the maximum DOB value at 30 min. The results indicated that PEG improved the sensitivity of ^13C-urea in the human volunteers. The capsule [^13C-urea/PEG (38/1.9 mg/cap)] was stable for at least six months in 25 and 37℃. Thus, a PEG-containing capsule, [^13C-urea/PEG (38/1.9 mg/cap)] would be a more economical, sensitive and stable preparation for diagnosis of H. pylori.

      • KCI등재후보

        표면근전도와 전자각도기를 이용한 자동차 부품 조립작업 위험요인 평가

        강동묵,이철호,,신용철,김은아,우지훈,조병만,이수일 大韓産業醫學會 2005 대한직업환경의학회지 Vol.17 No.4

        Objectives: As automobile part manufacturing is characterized by high speed and high repetition, observation methods which are usually utilized for static posture are inappropriate to evaluate musculoskeleatal risk factors. This study quantified the risk factors of musculoskeletal disorders on the forearm and suggested exposure limits by estimating the risk factors using surface electromyography (EMG) and electrogoniometer. Methods: Ten percent of the total workers at 3 automobile part manufacturing factories were randomly selected, and 99 male workers were recruited as study subjects. The study was conducted during May 2003 to September 2004. The workers were equipped with electrogoniometers on the wrist and the elbow, surface EMGs on the skin of the flexor digitorum superficialis (FDS) and extensor carpi radialis (ECR) muscles, and the heart beat recorder during work as indicators of joint movement, local muscle tension and physical work load, respectively. Results: After controlling for age, body mass index and job stress, wrist flexion maximum angle, FDS relative activity (RA) and ECR RA were significantly associated with forearm musculoskeletal symptoms. The odds ratios of the forearm were 5.0(95% CI: 1.1-22.7), 14.0(95% CI: 1.5-128.8) and 7.3(95% CI: 1.1-49.4) for wrist flexion maximum angle more than 76˚, FDS RA more than 2.8%, and ECR RA more than 3.5%, respectively. Conclusions: Joint angle and focal muscle activity were associated with forearm musculoskeletal symptoms. To reduce forearm musculoskeletal symptoms among automobile part manufacturers, the wrist flexion angle, and FDS and ECR activity need to be reduced below the guidelines recommended in this study.

      • KCI등재

        탄화물 입자 강화 7075 Al 합금 기지 복합재료의 미끄럼마멸 특성에 미치는 기지 합금 변형의 영향

        강석하,강신철,김용석 대한금속재료학회 2004 대한금속·재료학회지 Vol.42 No.4

        Sliding wear behavior of 7075 Al alloy matrix composites was investigated. Reinforcements of the composite were SiC, TiC, and B_(4)C particles with various size and volume fractions. Sliding wear tests were carried out in an ambient atmosphere using a pin-on-disk wear tester with various loads of 5N-150N against a bearing steel ball counterpart. The composites showed higher wear resistance than the monolithic matrix alloy. Sliding wear of the composites proceeded by a grinding mechanism at low loads and by a delamination of a deformed layer at high loads. Wear resistance of the composites increased with the size and volume fraction of the reinforcements, and the increase was more significant at high applied loads. Deformation of the matrix was found to control the wear at high loads. The effect of heat treatment and reinforcement variation including size, volume fraction and species on the wear was discussed in connectin with the deformation of the matrix. (Received September 19, 2003)

      • KCI등재

        아세클로페낙 연질캡슬(클란자 에스 연질캡슬)의 개발

        용철순,이경희,최진석,박병주,정세현,김용일,박상만,배명수,김귀자,김영식,유창훈,강성룡,유봉규,이종달,최한곤 한국약제학회 2004 Journal of Pharmaceutical Investigation Vol.34 No.1

        To develop and aceclofenac soft capsule, four preparations with various solubilizers were prepared and their dissolution test was carried out. Among four preparations tested, a preparation with ethanolamine was selected a formula of aceclofenac soft capsule (Clanza S^(™), since it showed the fastest dissolution rate. Bioequivalence of aceclofenac tablet, Airtal^(™)(Dae-Woong Pharmaceutical Co., Ltd.) and aceclofenac soft capsule, Clanza S^(™)(Korea United Pharmaceutical Co., Ltd.) was evaluated according to the guideline of KFDA. Fourteen normal male volunteers (age 20-25 years old) were divided into two groups and a randomized 2×2 cross-over study was employed. After oral administration of one tablet or capsule containing 100 ㎎ of aceclofenac, blood ws taken at predetermined time intervals and the concentration of aceclofenac in plasma wa determined with an HPLC method under UV detector. The pharmacokinetic parameters (C_(max), T_(max) and AUC_(t)) were calculated and ANOVA was utilized for the statistical analysis of parameters using logarithmically transformed AUC_(t), C_(max) and T_(max) between Airtal tablet and Clanza soft capsule were 2.89%, 0.18% and 43.0%, respectively. There were no sequence effects between two formulations in these parameters. The 90% confidence intervals using logarithmically transformed data were within the acceptance range of log(0.8) to log(1.250(e.g.log(0.81) - log(1.23) and log(0.89) - log(1.14)) for AUC_(t) and C_(max), respectively. Thus, the criteria of the KDFA guidelines for the equivalence was satisfied, indicating that Clanza S^(™) soft capsule is bioequivalent to Airtal^(™) tablet.

      • 기독교교육 연구를 위한 질적 연구의 필요성과 활용

        강용원,이현철 고신대학교 고신신학연구회 2010 고신신학 Vol.- No.12

        The purpose of this research is to examine the necessity and application of qualitative research in the field of Christian Education, and to introduce to Korean scholars the CAQDAS(Computer-Aided Qualitative Data Analysis Sofeware), which is latest/most advanced methods to process the qualitative inquiry, which has spread from Austrailia to western academic field. In order to achieve the purpose of this article, this researcher seeks to introduce the current research trends in Christian Education and CAQDAS program, and to summarize the characteristics of several CAQDAS program, and to present examples of CAQDAS application, which would improve the understanding of Korean researchers about the qualitative research on CAQDAS. This research would help Christian Education academic fields in Korea, in which the theory and application of CAQDAS is still in early stage, in that it would provide the critical insight as to how to apply various levels of programs. First, it is necessary to increase researches on utilizing the qualitative research methodology in the Christian Education field. The central interests of Christian education are mostly qualitative values. However, these values demonstrate limitedness of the current methods of quantitative surveys and literature analysis approaches. In this aspect, for the fruitful research in Christian education, this qualitative research method would be absolutely necessary, because it listens to the voice of the people where actions occur. Especially, the research using CAQDAS program would further enhance shcu approaches. Secondly, various trials and approaches related to CAQDAS programs are in demand in the field of Christian education. Especially in the field of Christian education, the demand for qualitative approach is strong, and this demand is a consistent and constant demand from scholars whol have struggled with dilemma from the abstract researches. Responding to these demands would mean to upgrade a step higher the qualuty of research in the field of Christian education, and to obtain a position in which Christian education would be a leading scholarship by guiding and selecting the scholarly research on the said topic dealt in the general education field. 본 연구에서는 기독교교육 영역에서의 질적 연구의 필요성과 최근 호주를 중심으로 국외에서 확산되고 있는 질적 연구방법론의 가장 최신의 연구법인 질적 자료분석 컴퓨터 프로그램을 국내에 소개하고 기독교교육 영역에서의 질적 연구의 필요성과 그 적용가능성을 검토하였다. 이를 위해 다양한 기독교교육 영역에서의 연구동향과 CAQDAS 프로그램을 소개하고 각 프로그램의 특징을 정리하였으며, CAQDAS 프로그램이 적용된 사례들을 제시함으로 우리나라 연구자들과 기독교교육 연구자들의 이해를 증진시키고자 하였다. 이러한 점에서 본 연구는 아직까지 CAQDAS 프로그램과 관련된 이론화 및 적용이 초기단계인 한국적 상황에서 다양한 수준의 시사점을 제공한다고 할 수 있다. 먼저, 기독교교육 영역에서 질적 연구방법론을 활용하는 연구들이 확산되어야 한다. 기독교교육의 관심 주제는 대부분이 질적인 가치들이며, 이는 양적 설문지와 문헌 분석으로서의 접근으로는 한계가 있다. 이러한 맥락에서 현장의 목소리에 귀를 기울이는 질적 접근의 경우 내실 있는 기독교교육 연구를 위해서는 반드시 필요한 접근방법이 될 것이며, 특별히 CAQDAS 프로그램을 활용한 연구는 더욱더 그러한 접근에 박차를 가하게 될 것이다. 다음으로 CAQDAS 프로그램과 관련된 다양한 시도와 접근들이 기독교교육 분야에서 요구된다. 특히 기독교교육 분야에 있어서 질적인 접근의 요구는 강력하며 이는 많은 추상적인 연구들로부터 딜레마를 겪고 있는 연구자들의 한결같은 요구이기도 하다. 이러한 요구에 부응하는 것은 기독교교육 영역에서의 연구의 질을 한 단계 업그레이드 시키는 것일 뿐만 아니라 일반 교육학의 영역에서도 해당 분야의 주제를 선점하여 이끌어갈 수 있는 선도 학문 영역으로서의 자리 또한 획득하는 것이다.

      • 固定化 GOD 캡슐의 製造와 溫度, pH變化에 따른 酵素反應 速度媒介變數에 關한 硏究

        강호출,김운수,김용욱 慶熙大學校 1995 論文集 Vol.24 No.-

        Polyamide capsules containing aqueous solution of GOD were prepared by the interfacial polymerization of ethylenediamine and terephthaloyl chloride, and were coated with the bilayer membrane of dialkyldimethyl- ammonium bromide(2C_nN^+2C_1, n=11, 12, 13, 15). The activity control of the immobilized GOD through the capsule membrane was investigated for the effects of temperature and pH changes.

      • Pseudomonas sp.가 생성하는 cellulase의 생합성 조절

        姜仁秀,鄭永哲 진주여자전문대학 1991 論文集 Vol.14 No.-

        CMCase, avicelase and β-1,4-glucosidase synthesis of Pseudomonas sp, were induced by cellulosic compounds such as cellulose, xylan and CMC, and repressed by glucose The production of cellulase complex was inhibited by the addition of 0.1, 0.3, 0.6% glucose after 10 hrs incubation, indicating that cellulase complex biosynthesis is under catabolite repression conterol. CMCase, avicelase and β-1, 4-glucosidase from Pseudomonas sp. transfered to minimal medium supplied with various carbon sources were effectively induced by sophorose, and cellobiose, respectively Optimal concenrtation of sophorose and cellobiose for induction was 30㎍/㎖ and 3㎎/㎖, respectively. Cellulase induction was effective when grown in minimal medium containing inducer and 60mM phosphate at 35℃, pH 6.0.

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