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조병권 龍仁大學校 1999 용인대학교 논문집 Vol.17 No.-
A model is developed to study managerial strategies via-a`-vis choice of accounting alternatives and earnings reports where the manager is better informed than the market about firm prospects. How corporate taxation affects these strategies is a focal aspect of this study. In the information equilibrium identified, managers of firms with higher future cash flows choose income-increasing accounting alternatives and report higher earnings in spite of the potential corporate tax consequences. The optimal earnings reports are shown to involve some intertemporal smoothing. The announcement effects and the comparative statics properties derived provide a rich menu of testable implications.
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曺秉權 龍仁大學校 1994 용인대학교 논문집 Vol.10 No.-
This study is a risk analysis methodology that effectively operationalizes the the concepts in SAS NO.47. The approach focuses on the combined impact of a company's operating environment, financial and operating results and system of internal controls on each important account or group of transactions in the financial statement. The integtration of these factors in a formalized risk analysis is the key element in the approach. Operating components-rather than transaction cycles-provide the framework. And heavy emphasis is placed on using analytical review procedures in the various phases of the audit.
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趙炳權 全北大學校 1983 論文集 Vol.25 No.-
The eletrocardiography was performed to the 52 patients(30 male, 22 female) with chronic anemia in the Department of Internal Medicine, Jeonbug National University Hospital between March 1979 and December 1982. The hemoglobin levels were 4Gm% to 10Gm%, and symptoms such as dizziness, palpitation, weakness and loss of appetite had continued for 6 months or more. The results were as followings: 1. The abnormal changes of electrocardiogram were observed in 28 of the 52 chronic anemic patients. 2. ST segment depression was observed in 26(50.0%) of total 52 patients, T wave changes in 17(32.7%), LVH in 16(30.8%), Rt B.B.B. in 3(5.8%), low voltage in 3(5.8%) and prolongation of QTc in 5(9.6%). 3. In the level of Hb 4.0-5.9Gm%(9 patients), 77.7% revealed ST segment depression, 44.4% T wave change, 22.2% LVH, 22.2% QTc prolongation, in the level of Hb 6.0-7.9Gm%(14 patients), 42. 9% ST segment depression, 42.9% T wave change, 35.7% LVH, 7.1% low voltage, 7.1% Rt B.B.B. 7.1% QTc prolongation, in the level of Hb 8.0-9. 9Gm%(29 patients), 44.8% ST segment depression, 24.1% T wave change, 31.0% LVH, 6.9% low voltage, 6.9% Rt B.B.B. 6.9% QTc prolongation.
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조병권 龍仁大學校 1997 용인대학교 논문집 Vol.13 No.-
Enterprise-external interests related persons such as investors, creditors, securities analysts, financial organizations and taxation concerned authorities etc also would require information regarding accounting information with the same concern like managers. If accounting information might be useful to the some extent to the interests related persons of the enterprise, then it should be on the assumption of satisfying with following 4 kinds. 1) Should cleanly express the method of understanding how accounting model could be changed to whichever factor. 2) accounting model should measure various events actually occurred at certain fiscal period inevitably. 3) Financial conditions and management result of the enterprise during certain fiscal period could be compared with past various periods. 4) Financial statement of the enterprise could be compared not only with the same kind, other enterprise, but also with enterprise of other industries. These preconditions are far the purpose of establishing enterprise accounting theory being used to the measurement of individual price fluctuation, and these are selected to the market price principle which has evaluation standard of current cost. But at this study, various models regarding price fluctuation accounting information subsequent change of economic environment were indicated and analyzed.
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曺秉權 龍仁大學校 1996 용인대학교 논문집 Vol.12 No.-
Auditing method of analytical review has easy accounting and comparison, and as audition can acquire information with respect to occurrence possility of fraud and errore, therefore it is the effective auditing procedure which can save auditing expenses. The auditors analytical review has recently been the focus of numerous articales and discussions, yeti little knowledge is available on the practice of analytical review. Analytical review procedurs discussed in the literaturs may be classified as licker quantitative(regression analysis, time series modeling, ect) or judgemental (ratio analysis , scanning, etc) . Since there are differences in the nature and application of there procedures , obtaining evidence of the frequency cutrent analytical review practics Grounds for efficiency of analytical review could be classified into analytical review and detailed audit procedure positively, and it is useful to analysis by connecting these two kinds.
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조병권,김영일 용인대학교 산업경영연구소 2003 산업경영논총 Vol.9 No.-
Non-for-profit organizations having no thought of gaining profit are colleges and universities, religious organizations, hospitals, welfare facilities, charities, political organizations, and so forth. They are operated by demand of public or social good, and they have their own accordance with their functional or instrumental regulations and disciplines, rather than generlly dccepted accounting system. Their accounting speciality comprises budget accounting, fund accounting, modified accrual basis, capital asset accounting, and financial statements. The problems of Non-for-profit organizations are as follows; 1) Fund accounting is rather unfamiliar with persons in charge, sometimes with lack of knowledge. 2) They prefer cash basis when profit and expenses occur with lack of Non-for-profit standards. 3) When capital asset occurs, they are appropriated in B/S. 4) No standard accounting principles were set. Non-for-profit organization's practices are very meaningful and influential to our society and economy. The accounting speciality for Non-for-profit organization to be standardized with the basis of optimum national income distributed, which is to be compatible with our reality. In addition, an active and flexible system as the current accounting audit system should be adopted, because Non-for-profit organization's social activites, influences and their size tend to outrival commercial enterprises.
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