전북 매립지역의 강수성분(降水成分) 조사

김종구,이종식,이재길,강종국,심형권,소재돈 한국환경농학회 1995 한국환경농학회지 Vol.14 No.1

전북 평야지역의 酸性비 降水樣相을 파악하기 위하여 裡里市 교외에 위치한 호남농업시험장 내에서 1992년 1월부터 12월까지 降水의 化學的 組成을 분석 조사한 결과를 요약하면 다음과 같다. 1. '92년 산성비 出現率은 年平均 82.5%이었으며 6월이 17%로 가장 낮았다. 2. pH 수준별 강수량 分布는 pH 4.5∼5.0의 범위가 54.0%로 가장 많았으며 pH 4.0 이하의 降水는 9.6 ㎜로 年降水量의 1.1%이었다. 3. 降水 PH를 계절별로 보면 여름(4.78)>가을(4.59)>봄(4.52)>겨울(4.16)의 順으로 높은 경향이었다. 4. 降水의 pH 減少와 相關이 높은 성분은 SO₄^(2-) 와 NO₃^-이었으며 두 成分의 當量比는 2.85:1 이었다. 5. 降水成分組成은 SO₄^(2-) >NH₄^+ > Cl^- > Ca^(2+) > NO₃^-> Na^+ > H^+ > K^+ >Mg^(2+)의 順으로 함량이 높았으며 음이온의 양이온에 대한 當量比는 1.20이었다. 6. 질소(NO₃-N + NH₄-N)와 칼리(K₂O)의 年降下量은 각각 1.19, 0.53 ㎏/10a· year이었다. This study was carried out to investigate the deposition aspect of acid precipitation in rural area of Chonbuk province by analysis of the chemical components in the precipitation at National Honam Agricultural Experiment Station, RDA in the suburbs of Iri from Jan. to Dec. in 1992. The results are summarized as follows: 1. The frequency of acid precipitation was 82.5% in 1992 and the month of the lowest frequency of 17% was June. 2. The pH range of the most precipitation amount was pH 4.5∼5.0 of 54.0% and the amount and ratio of the precipitation below pH 4.0 were 9.6 mm and 1.1%, respectively. 3. The seasonal acidity of precipitation was Summer(4.78)>Fall(4.59)>Spring(4.52)>Winter(4.16). 4. The components showed significant correlation with pH value were SO₄^(2-) and NO₃ and the equivalence ratio between two components was 2.85 : 1. 5. The order of the major ion concentration in the precipitation was SO₄^(2-) >NH₄^+ > Cl^- > Ca^(2+) > NO₃^-> Na^+ > H^+ > K^+ >Mg^(2+) and the equivalence ratio of total anion to cation was 1.20. 6. Deposition amount of nitrogen (NO₃-N + NH₄-N) and potassium (K₂O) were 1.19 and 0.53 ㎏/l0a/year, respectively.

재량적 발생액과 부채조달비용 간의 관계에 대한 실증적 증거

박종일 ( Jong Il Park ),윤소라 ( So Ra Yoon ) 한국회계학회 2014 회계학연구 Vol.39 No.3

본 논문의 목적은 재량적 발생액과 부채조달비용 간에 어떤 관계가 있는지를 규명하는데 있다. 선행연구들은 경영자가 기회주의적 이익조정 수단의 하나로 재량적 발생액( DA) 수준을 증가시키면 채권투자자들은 대출이자율을 증가시킬 것으로 예상하였다. 그러나 이러한 주장은 채권투자자들이 기업의 DA수준에 대하여 효과적인 탐지가 가능할 것이라는 전제가 있어야 한다. 따라서 채권투자자 관점의 논의이다. 하지만 이와 상반되게 경영자 관점에서는 DA와 부채조달비용 간에 유의한 음(-)의 관계가 나타나야만 경영자는 부채조달비용을 낮추기 위한 동기로 DA를 이용할 경제적 유인이 발생될 수 있다. 본 연구는 부채차입이자율 스프레드로 측정된 부채조달비용( YS)과 DA자체 변수 간에는 어떤 관계가 있는지를 살펴보는데 있어 이전 연구범위를 확장시켜 검증해 보았다. 본 연구에서는 두 변수 간의 관계에 대한 일반화 가능성을 제고하기 위하여 회사채를 발행한 기업뿐만 아니라 회사채를 발행하지 않은 기업에 대해서도 비교분석을 수행했다. 분석기간은 2001년부터 2011년까지이며, 표본은 금융업을 제외한 12월 결산법인으로 최종 10,479개 기업/연 자료가 분석에 이용되었다. 실증분석 결과에 따르면 첫째, 부A자체와 YS간에 1% 수준에서 유의한 음(-)의 관계가 있는 것으로 나타났다. 이 관계는 회사채를 발행한 기업들보다는 주로 회사채를 발행하지 않은 기업들에서 기인된 결과인 것으로 나타났다. 둘째, 선행연구와 달리 부채차입이자율 스프레드를 이용하여 분석하면 회사채를 발행한 기업의 경우 DA와 부채조달비용 간에는 대체로 유의한 관계가 나타나지 않았다. 셋째, Prevost et al.(2008)의 방법에 따라 DA와 비투자등급의 상호작용변수와 YS간의 관계를 살펴본 결과, 채권투자자들이 DA를 직접 탐지하지 못할 뿐 아니라, 비투자등급의 정보위험이 DA를 대리하는 매개변수의 역할을 한다는 Prevost et al.(2008)의 주장은 관찰되지 않았다. 따라서 본 연구결과는 상장기업의 경영자들이 부채차입시에 부채조달비용을 낮추기 위한 동기로 DA를 이용하려는 경제적 유인이 존재한다는 것을 실증적 증거로서 보여주었다는데 의의가 있다. 이와 더불어 본 연구의 발견은 관련연구에 추가적인 공헌을 할 것으로 기대된다. The purpose of this study is to examine the relationship between discretionary accruals and cost of debt financing. Earnings management studies are common in accounting literature. Theory and evidence indicate that managers` concerns over current performance motivate them to engage in boosting reported earnings. Analysis of earnings management often focuses on management`s use of discretionary accruals. Managers can exercise discretion over accrual choices that are allowed under GAAP in order to reach a desired level of earnings. This is, firms` management manages earnings because they have some incentives to do so. However, earnings management hides a true performance of a firm from debtholders and other external parties. Earnings management also distorts quality of reported earnings, and quality of accounting information impacts debtholders` estimates of future cash flows fromwhich debt repayments will be served. As a result, opportunistic earnings management activities increase information asymmetries between managers and outside investors with respect to a firm`s true underlying performance, which in turn increase information risk faced by outside investors. Especially, debtholders have contractually fixed claims such as periodic interest payments. They tend to focus on future cash flows to ensure a firm`s ability to pay interest and principal. In addition, unless debtholders can "see through" and undo earnings management, their resource allocation decisions are potentially affected in a negative way. In that regard, examining the effect of opportunistic earnings management in the debt market is important. Prior studies expected that debtholders increase interest rates on firm`s debts when managers increase discretionary accruals ( DA) for the purpose of opportunistic earnings management. This expectation is coming from debtholders` point of view, because it is based on the assumption that rational debtholders can effectively see through a firm`s level of discretionary accruals. Then, prior papers assert that rational debtholders are able to see through managers` attempts to opportunistically influence earnings perceptions and penalize firms for doing so by demanding a higher rate of return. However, from manager`s point of view, we should observe the negative relationship between discretionary accruals and cost of debt, so we will be able to explain the managers` economic motivation to decrease cost of debt using discretionary accruals. Prior researches provide inconsistent empirical evidence on this relationship. Prevost et al. (2008) cannot find a significant relationship between discretionary accruals and cost of debt measured by bond`s yield spreads, while Park et al. (2011) and Lee and Ko (2012) find a significantly positive association between these two variables. However, these prior studies have several limitations. For example, Park et al. (2011) focus on bond issuing firms only and Lee and Ko (2012) measure discretionary accruals taking absolute value of them. Therefore, this study is meaningful because it extends prior researches and examines the association between cost of debt ( YS) measured by borrowing`s yield spread and the level of discretionary accruals ( DA). This paper analyzes all samples including not only bond issuing firms but also bond unissuing firms, and KOSPI and KOSDAQ listed firms in order to generalize the test results. Sample periods are from 2001 to 2011, and totally 10,479 firm-year samples are used in this research. This paper finds the following results. First, there is a statistically significantly negative association between cost of debt and discretionary accruals at 1% level, even after controlling firms` credit ratings and other variables that can affect firm`s cost of debt. This result is consistent in full samples including KOSPI and KOSDAQ firms, and in each type of stock markets separately. Also, we find the same results no matter whether we use discretionary accruals in Dechow et al. (1995) or performance-adjusted discretionary accruals in Kothari et al. (2005). Meanwhile, this significantly negative association between two variables is coming from bond unissuing firms rather than bond issuing firms. Second, unlike the prior studies, we cannot find a statistically significant relation between cost of debt and discretionary accruals in bond issuing samples when we measure cost of debt using borrowing`s yield spread. This is an inconsistent result with Park et al. (2011). Third, following Prevost et al. (2008), we examine the association between cost of debt financing and interaction term of discretionary accruals and non-investment grade rating (i.e., high default risk firms), but we cannot find that the yield penalty for earnings management is significantly greater for non-investment grade rating, and moreover, debtholders cannot see through the information risk of increasing level of discretionary accruals and managers` attempts of opportunistic earnings management. As a result, we find inconsistent empirical test results with Park et al. (2011) and Lee and Ko (2012). Overall, these findings suggest that debtholders do not see through accrualsbased earnings management. In other words, this evidence suggests that debtholders do not perceive earningsmanagement as opportunistic behavior. Accounting information plays an important role in the capital allocation process. Accordingly, understanding the debt market consequences of earnings management is a relevant and an important issue. In summary, this research implements various analyses to generalize the test result. We includes bond issuing firms and bond unissuing firms, and KOSPI and KOSDAQ firms. We use bare value of discretionary accruals, not just degree of DA, and performance-adjusted DA. We also use a different measurement of cost of debt financing, which is borrowing`s yield spread. With these various approaches, we find that discretionary accruals are statistically significantly negatively associated with cost of debt financing. Therefore, it can support the fact that managers do have economic motivation of opportunistic attempt of earnings management using discretionary accruals in order to reduce cost of debt. This implies that debtholders cannot effectively detect increasing information risk of firms due to the earnings management and they do make a capital allocation decision functionally fixed to reported earnings, although managers increase reported earnings using discretionary accruals in order to reduce cost of debt. Therefore, this study provides several meaningful contributions because it can be an evidence of inefficient allocation of resources in the debt market due to managers` opportunistic attempts of earnings management. This research also contributes to provide useful information regarding earnings management to scholars, practitioners, accounting standard setters, and regulators alike. In addition, researchers who are interested in this area can also apply the discussion in this paper for future studies.

익산지역 강수성분의 연차 변화와 산성비 원인물질 조사

김종구,이경수,소재돈,강종국,이강보 한국환경농학회 1996 한국환경농학회지 Vol.15 No.2

전북 평야지역의 강수성분 변화 및 산성비 원인물질을 파악하기 위해 호남 농업 시험장내에서 1991년부터 1995년까지 강수의 화학적 조성을 분석 조사한 결과를 요약하면 다음과 같다. 1. '91년부터 '95년까지 5년동안 익산지역 평균산성비 강하율은 47.9%였다. 2. 강수 분획별 pH변화는 초기 강우(5㎜이하)때 높고, 두번째 분회(10㎜)에서 낮았으나 그 이후에는 증가하는 경향이었고 모든 성분은 첫번째 분회(5㎜이하)에서 가장 높았다. 3. 5년 동안 pH 4.0 이하의 강수는 '91년이 5회, '92년이 4회, '95년이 1회 총 10회에 걸쳐 64㎜로 년 강수량의 1.4% 수준이었다. 4. 5년 동안 평균 강우성분조성 분포비율은 SO₄^(2-) > NO₃^- > Cl^- >NH₄^+ > Ca^(2+) > K^+ > Mg^(2+) 순이었다. 5. 익산지역에서 산성비 강하에 기여한 물질의 비율은 SO₄^(2-)이 52%, NO₃^-이 25%, Cl^-이 23%로 나타났다. This study was carried out to investigate yearly changes in the precipitation component and the source strength to acid precipitation in the rural area of Chinbuk province by analysis of the chemical components in the precipitation at National Honam Agricultural Experiment Station RDA in the suburbs of Iksan from 1991 to 1995. The average ratio of acid precipitation was 47.9% from 1991 to 1995. pH of the rain water in precipitation below 5㎜ was higher than that above 5㎜ and the concentration of the ions in the rain water was the highest in the first fraction(0∼5㎜) of precipitation. The amount and ratio of the precipitation below pH 4.0 from 1991 to 1995 were 64㎜ and 1.4%, respectively. The order of the major ions concentration in the precipitation was SO₄^(2-) > NO₃^- > Cl^- >NH₄^+ > Ca^(2+) > K^+ > Mg^(2+). The relative contributions to the acidification of the rain in Iksan were 52% from SO₄^(2-), 25% from NO₃^- and 23% from Cl^-.

Performance Evaluation of Domain-Specific Sentiment Dictionary Construction Methods for Opinion Mining

Myeong So Kim,Jong Woo Kim,Cui Jing 보안공학연구지원센터 2016 International Journal of Database Theory and Appli Vol.9 No.8

Sentiment dictionaries or lexicons are core elements for “bag-of-word” approaches of opinion mining or sentiment analysis. Rather than using general-purpose sentiment dictionaries, domain-specific sentiment lexicons can contribute to improve performance because they can reflect domain specific terms and meanings. This paper presents four domain-specific sentiment dictionary construction methods for opinion mining, and describes performance evaluation results using a practical data set. The comparison subjects of this research include SO-PMI (Semantic Orientation from Pointwise Mutual Information) and three term frequency-based methods with different term polarity measures. To evaluate the performance of four different methods, a movie review data set from a representative Internet movie community site, IMDb (Internet Movie Database) is collected using a web crawling program, and is analyzed using R programs. Based on training data set, domain specific sentiment dictionaries are constructed using four different methods, and are compared their performance of sentiment analysis. The experimental results show that domain-specific sentiment dictionaries are working better than general-purpose dictionaries except one genre, „animation‟. Also, term frequency-based approaches show better performance than SO-PMI.

Correction: Bioinspired M-13 bacteriophage-based photonic nose for differential cell recognition

Moon, Jong-Sik,Kim, Won-Geun,Shin, Dong-Myeong,Lee, So-Young,Kim, Chuntae,Lee, Yujin,Han, Jiye,Kim, Kyujung,Yoo, So Young,Oh, Jin-Woo Royal Society of Chemistry 2017 Chemical Science Vol.8 No.2

<P>Correction for ‘Bioinspired M-13 bacteriophage-based photonic nose for differential cell recognition’ by Jong-Sik Moon <I>et al.</I>, <I>Chem. Sci.</I>, 2017, DOI: 10.1039/c6sc02021f.</P>

김종삼 시에 나타난 타자적 공간 연구

김소현(Kim, So-Hyeon),김종회(Kim, Jong-Hoi) 부산대학교 인문학연구소 2018 코기토 Vol.- No.85

본 연구는 김종삼 시에 나타난 타자적 공간을 규명하는 것을 목적으로 한다. 레비나스의 ‘타자’라는 개념을 차용하여 김종삼 시에 드러난 공간을 단순히 물리적 공간(physical space)만으로 해석하는 것이 아닌, 정신적 공간(mental space), 실존의 구조로서 그의 시 세계를 논하고자 한다. 궁극적으로는 존재(시인)의 타자적인 것들로 구성된 외부적 공간이 결국 존재의 실존 문제와 직결되어있다는 점을 밝혀내는 일이다. 첫째로, 시인이 주체라는 전제하에 어린아이, 여성, 이웃과 같은 타자의 공간을 살펴보았다. 시인이 축조한 세계는 어린아이, 여성, 이웃으로 명명되는 타인의 공간이다. 이러한 타자적 공간 내부에 진입한 시적 주체는 타자들과 마주보는 형태를 보인다. 따라서 시적 주체는 타자의 얼굴을 ‘마주봄’을 통해 자신의 존재를 확인한다. 둘째로, 시인의 비극적 세계인식이 비롯된 근간을 시인이 체험한 전쟁의 상흔으로 보았다. 시인이 끌어온 레바논, 아우슈비츠 수용소 등의 이 국정서의 공간이 결국 전쟁이라는 거대한 메타포 안에서 시인이 체험한 한국전쟁과 동일한 참혹성, 폭압성을 드러내고 있다. 시인은 전쟁을 겪으며 고통 받은 이들의 비애와 비극적 정서를 공유한다. 시인은 본문에서 이국에 대한 단어들을 가감 없이 사용하는데, 여기서 이국이 주는 거리감은 느껴지지 않는다, 시적 주체는 이러한 이국적 벌거벗음 속에서 실재할 수 있다는 점을 밝혀냈다. 셋째로, 시인이 동경한 신성․초월․환상의 공간을 살펴보며 이러한 타자적 공간이 시인을 계속해서 욕망하게 만들고 강한 애착을 갖게 하지만, 사실상 신성 공간으로의 진입은 불가능하며 결국 추방당하게 되면서 주체의 욕망이 좌절될 수밖에 없는 과정을 확인했다. The purpose of this study is to examine the space of otherness found in Kim Jong-sam’s poems. Borrowing the concept of Levinas’ ‘others’, this author intends to discuss the world of his poems by analyzing space revealed in his poems not just as physical space but as mental space and also the structure of existence. Ultimately, it is to reveal the fact that space as the world of externality consisting of others to the being(poet) is directly associated with the existential matters of the being after all. First, this author has understood that the poet examines the space of others, for example, young children, women, or neighbors, under the precondition of an agent and learns that the space of others named as young children, women, or neighbors confronts the agent and allows the agent to exist as the face of others eventually. Second, this researcher regards the origin of the poet having that tragic view of the world is his wound from the war that he experienced, and the space of exotic mood that the poet draws such as Lebanon and Auschwitz Camp reveals the same cruelty and oppression that he experienced from the Korean War within the enormous metaphor of war after all, and he shares the sorrow and tragic sentiment of those in pain suffering from war. This author has learned that distance from the foreign land is irrelevant here and one can exist within that exotic nakedness. Third, examining the space of divinity․transcendence․fantasy that the poet longs for, this researcher has found that that space of otherness lets the poet keep desiring and become strongly attached, but in fact, it is impossible for him to enter the space of divinity, and finally, he gets to be exiled in the end and the agent’s desire ends up withering helplessly.

추적조사를 중심으로 한 腰椎間板脫出症에 대한 蜈蚣藥鍼의 臨床的 硏究

최회강,소기숙,고강훈,박소영,김성남,이종덕,원경숙,문형철,김성철 大韓鍼灸學會 2003 대한침구의학회지 Vol.20 No.3

Objective : This study is performed for the purpose of examining the efficacy of the scolopendrid(Scolopendra morsitans L) which has been to low back pain as a folk remedy. Methods & Results : Seventy patints with H.I.V.D. treated with the scolopendrid aquacupuncture and examined 4 tests; D.I.T.I., physical test, Oswestry disability index, and self-conscious pain rate were studied. And we follow up after discharge, we evaluated the present state and recovery period. Or we evaluated by herniated type and duration of onset. There was 58~97% of efficacy rate in each tests. Moreover, statistically valuable change in all 7D.I.T.I. points and in disability index and in self-conscious pain rate was showed. Conclusion : The scolopendrid aquacupuncture is possible to be effective terating the H.I.V.D patients. so we suggest the possibility using this new remedy to the H.I.V.D. patients.

한 대학한방병원에 입원한 뇌졸중환자의 입원경로를 중심으로 한 기술역학적 고찰

김송,박종,김기순,이철갑,류소연,정영 조선대학교 부설 의학연구소 1998 The Medical Journal of Chosun University Vol.23 No.2

To find the characteristics of stroke patients and the relation between the pathway of admission and characteristics, of the patients including general characteristics, progression of disease and subjective complaints, an analysis was made from the medical record of 291 inpatients due to stroke admitted to a oriental medicine university hospital in 1997. 1. Diagnosis categories of analyzed Patients were 50 cerebral hemorrhage and cerebral infarction. 2. Sex distribution of patients showed 125 male and 165 female and age distribution showed peak 33.7% at 60-69 year old group, 26.5% at 70-79 year old group in descending order(p<05). 3. Thirty four percent of stroke patients had family history of stroke and male showed significantly higher rate of family history of than female(p<05). 4. The type of physical constitution was classified as Tea-Eum-In(太陰人) 43,6%, So-Eum-In(少陰人) 29.9%, So-Yang-In(少陽人) 26.1%, Tea-Yang-In(太陽人) 0.3% in descending order of frequency. 5. Hypertension was the preceding condition for 36.4% of cerebral hemorrhage and 42.7% of cerebral infarction. 6. Sixty nine point four percent of the patients of the patients suffered from the stroke for the first time and 25.4% for the recurred stroke. Major subjective complaints of the patients were motor disturbance, speech difficulty and headache in descending order. 7. As the institution for medical care to this admission, 138 person(47.4%) used western type hospital or clinics, 137 persons(47.1%) passed oriental medicine clinics or hospitals, 6 persons(2.1%) used both type of western medicine and oriental medicine and 10 person(3.4%) used pharmacy folk medicine. 8. As pathway of medical care for cerebral hemorrhage 71.2% of patients used western type hospital or clinic and 26.9% used oriental type of care where as for cerebral infarction 42.3% used western type and 51.5% used oriental type. 9. While admitted to this hospital within one day after occurrence of the disease used oriental type by 87.5% and western type by 14.3%, patient admitted in one week after occurrence of the disease used western type by 66.9% and oriental type by 27.1%. The above results showed that the pathway of medical care for the stroke patients was complicated and make many problems due to delay in the arrival to medical care. So effective health care delivery system for the stroke patients must be made for more efficient medical care.

방광 크롬친화세포종과 동반된 배뇨후 벼락두통

하윤석,강성진,허소영,이지현,김민정,김종국,김광수 고신대학교 의과대학 2009 고신대학교 의과대학 학술지 Vol.24 No.1

Thunderclap headache is a hyperacute, severe headache that is so named because the pain strikes suddenly and severely, and is sometimes a sign of a medical emergency. We report a case of pheochromocytoma in the urinary bladder in a 48-year-old woman who presented with recurrent thunderclap headache after voiding and exercise. So we think thunderclap headache during or immediately after micturition may be an important diagnostic clue of bladder pheochromocytoma.

기단 역궤적분석에 의한 경주시 대기오염물질의 농도 변화

김경원(Kyung Won Kim),방소영(So Yung Bang),정종현(Jong Hyun Jung) 한국대기환경학회 2008 한국대기환경학회지 Vol.24 No.2

Gyeongju, which was the central city of the ancient civilization at Silla Kingdom, has various kinds of stone cultural properties. It is significantly important to preserve historical sources of Korea. However, recent air quality data measured in Gyeongju did not show good air quality level. In order to investigate variation of the concentration of the air pollutants with meteorological condition, an air quality monitoring and an aerosol sampling were conducted during the intensive monitoring period in Gyeongju. Impacts of the meteorological factors on the air pollutants were also analyzed based on the air mass pathway categories using HYSPLIT model and the local wind patterns using MM5 model. The prevailing air mass pathways were classified into four categories as following; category Ⅰ affected by easterly marine aerosols, category Ⅱ affected by northwesterly continental aerosols, category Ⅲ affected by southwesterly continental aerosols, and category Ⅳ affected by northerly continental aerosols. The concentrations of the air quality standards were relatively lower during the fall intensive monitoring period. At that time, the easterly marine air mass pattern was dominated. The seasonal average mass concentration of PM<SUB>10,Opt</SUB>, which optically measured at the monitoring site, was the highest value of 77.6±28.3 ㎍ m?³ during the spring intensive monitoring period but the lowest value of 20.1±5.3 ㎍ m?³ during the fall intensive monitoring period. The concentrations of SO₂ and CO were relatively higher when the air mass came from the northwestern continent or the northern continent. The concentrations of SO₄²? and NO₃? - increased under the northwesterly continental condition. It was estimated that the acidic aerosols were dominated in the atmosphere of Gyeongju when the air mass came from the continental regions.