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        북한 의약품 생산체계의 형성과정에 대한 고찰

        엄주현(Um Ju Hyun),박혜경(Hyekyung Park) 대한약학회 2018 약학회지 Vol.62 No.4

        This study looked at the formation process of North Korea s pharmaceutical production system based on data disclosed by the North between 1945 and 2017 in order to find ways to cooperate in the inter-Korean cooperation era. Since 1945, North Korea has established the principle of free treatment and free supply of medicines, and has organized state – owned pharmaceutical factories and drug dispensaries to supply pharmaceuticals to national health care institutions first. As large-scale pharmaceutical plants and small and medium-sized pharmaceutical factories were established by region, and drug distribution centers were expanded, the basic demand for pharmaceuticals was finally met in 1980. However, as the inter-national environment deteriorated since 1990, the nation has been unable to produce and supply medicines, and patients have been procuring their own medicines through market systems. After Kim Jong Eun s inauguration in 2012, North Korea is trying to recover to the mid-1980s through reconstruction of the self-sustaining structure and acquisition of foreign cur-rency through development and production of Koryo Pharmaceutical. It is necessary to prepare for the mutual benefit of the North and South in the field of medicine supply through inter-Korean exchange cooperation based on the understanding of reality of North Korea.

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        Effect of Financial Performance on Earnings Management in the Drug Distribution Industry

        Ali Shirzad,Shaban Mohammadi,Ryhaneh Haghighi 한국유통과학회 2015 The Journal of Industrial Distribution & Business( Vol.6 No.4

        Purpose To mislead shareholders – about a firm’s actual economic performance, managers frequently manage dividends. Earnings management also affects performance reviews. Managers attempt to manage reported earnings caused by current economic events to accurately reflect their current performance. Research design, data, and methodology – The sample consisted of 312 company-years from companies in the pharmaceutical distribution industry listed on the Tehran Stock Exchange. A study period from 2004 to 2014 was selected. In this study, a model for measuring the performance of the net profits to total assets of a division of Jones was used to measure earnings management. Results – This study found a negative correlation between corporate performance and earnings management. Conclusions – The results for the earnings management company indicated a significant inverse relationship. Therefore, the company’s performance weakened as its earnings management activity increased. In other words, the results showed that the company’s performance-based accruals earnings management, the actual management of profits, and the general level of earnings management had significant inverse relationships. Thus, as the company’s profits declined, earnings management activity increased.

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