특허권과 연구개발 회계처리가 경제적 부가가치에 미치는 영향

박미경(Park, Mi-Kyung),김문태(Kim, Moon-Tae) 한국회계정보학회 2021 재무와회계정보저널 Vol.21 No.4

[연구목적]본 연구는 한국거래소 상장기업을 대상으로 특허권 및 연구개발 관련 지출에 대한 자본화 혹은 비용화 회계처리, 그리고 이들의 상호작용이 경제적 부가가치(EVA:Economic Value Added)에 미치는 영향을 규명하고자 한다. [연구방법]본 연구의 대상기간은 2016년부터 2019년까지이며, 특허권이 재무상태표에 표시된 284개 기업을 표본으로 선정하였다. 경제적 부가가치는 세후순영업이익에서 총자본비용액을 차감하여 산출하였으며, 특허권과 연구개발 관련 지출은 재무제표에서 추출하였다. [연구결과]가설검증을 위하여 단변량 상관분석과 다중회귀분석을 실시한 결과, 특허권 보유액이 많을수록 이에 비례하여 경제적 부가가치에 긍정적인 영향을 미치는 것으로 나타났다. 연구개발 활동을 자산으로 회계처리하였을 경우에 경제적 부가가치에 유의한 양(+)의 설명력을 보인 반면, 연구개발 지출을 비용으로 처리하는 회계처리에 대하여 경제적 부가가치에 통계적으로 유의한 설명력을 보이지 않았다. 자본화 연구개발 활동과 특허권의 상호작용 변수는 통계적 유의수준에서 경제적 부가가치에 양(+)의 설명력으로 영향을 미치는 것으로 나타났으나, 비용화 연구개발 활동과 특허권의 상호작용 변수는 경제적 부가가치에 통계적으로 유의한 설명력을 보이지 않았다. [연구의 시사점]본 연구는 특허권과 연구개발 활동이 타인자본비용 및 자기자본에 대한 기회비용을 세후순영업이익에서 차감하여 산출한 경제적 부가가치에 긍정적인 효과를 유도할 수 있다는 결과를 제시하여 선행연구와 차별성이 있다. 이를 심화하여 연구개발 활동의 자산화와 비용화가 회계처리가 특허권과 상호작용되었을 경우에 경제적 부가가치에 미치는 효과가 차별적으로 도출될 수 있다는 결과를 제시한 점에서 의의가 있을 것이다. [Purpose]This study aims to investigate the effects of capitalization or expensing on patent rights and R&D expenditures and their interaction on economic value added (EVA). [Methodology]The study was conducted from 2016 to 2019, and 284 companies whose patents were listed on the financial status. The economic value added was calculated by subtracting the total capital cost from the net operating profit after tax, and the expenditure related to patent rights and R&D was extracted from the financial statements. [Findings]As the results of univariate correlation analysis and multiple regression analysis, it showed that the more the patent holding amount, the more positive the EVA. For the capitalization of R&D activities as assets, it showed a significant positive(+) explanation for economic value added, while there was no statistically significant explanation for EVA for R&D expensing. The interaction variables between capitalization R&D and patent rights were found to have positive (+) influence on EVA at the statistical significance level, but the interaction variables between expensing R&D and patent rights did not show statistically significant influence on EVA. [Implications]This study is meaningful in that it verified the discriminatory effect of accounting choice of R&D expenditures on EVA when it interacts with patent rights, which are the formalized form of intellectual assets. This study is different from previous studies by suggesting that patent rights and R&D expenditures can induce positive effects on EVA. It may be meaningful that the effect of capitalization or expensing of R&D activities on EVA can be differentiated when accounting method is interacted with patent rights.

근막 결손의 복원과 자궁천골인대 고정을 통한 전자궁적출술 후 질탈출의 성공적 교정

문화숙(Hwa Sook Moon),최진국(Jin Koo Choi),김경서(Kyung Seo Kim),박근식(Kyun Sik Park),황지영(Ji Young Hwang),문성은(Sung Eun Moon),한지원(Ji Won Han),김상국(Sang Gook Kim),김상갑(Sang Gap Kim) 대한산부인과학회 2002 Obstetrics & Gynecology Science Vol.45 No.7

목적 : 본 연구는 전자궁적출술 후 질탈출을 부위-특이적인 결함의 개념에 입각하여 치골경부 근막과 직장질 격막의 연결을 통한 골반내 근막의 복원과 자궁천골인대 고정술을 이용한 질탈출의 성공적인 수술적 교정의 방법과 결과를 보고하고자 한다. 연구 방법 : 1999년부터 2001년 8월까지 자궁적출술 후 질궁탈출 증상으로 문화병원 산부인과를 내원, 탈출된 질의 근막을 재건시킨 다음, 이를 자궁천골인대에 고정시킴으로써 질의 부위-특이적인 교정술을 받은 3명의 환자를 대상으로 하였다. 3명중 1명은 개복술을 하였고 2명은 내시경 수술을 하였다. 결과 : 환자의 연령 분포는 49-67세였으며, 수술시간은 평균 113분 (105-125)이었다. 세 환자 모두 수술 후 질의 상태가 해부학 및 기능적으로 정상이었으며, 9일째 특이사항 없이 퇴원하였다. 수술 후 HRT를 시행한 1명을 포함한 3명 모두 각각 24개월, 12개월, 7개월간의 추적 검사에서도 특이한 합병증이나 재발 없이 좋은 경과를 보였다. 결론 : 골반 근막 결손의 복원과 자궁천골인대 고정술은 전자궁적출술 후 질탈출의 교정에 매우 안전하고 효과적이며, 기능적인 방법으로 사료되며, 자궁천골인대를 질탈출 교정에 이용한 연구는 본 연구가 국내에서 처음이다. Objective : To report the method and efficacy of the site specific-defects repair in the endopelvic fascia and uterosacral ligament suspension for the correction of posthysterectomy vaginal vault prolapse. Methods : This study was performed in 3 patients with posthyterectomy vaginal vault prolapse who underwent the surgery for the reconstruction of endopelvic fascia and the correction of vault prolapsed vagina by using uterosacral ligament suspension at the department of Obstetrics and Gynecology in Moon-Hwa Hospital. Among them, 1 patient was treated by laparotomy, and 2 patients were treated by laparoscope. Results : The age of patients ranged from 49 to 67 years. The mean operation time was 111 minutes (105-120 minutes). The status of postoperative vagina was normal in all 3 patients, who were discharged 9 days after operation without symptoms. No complication or recurrence were found in them despite long-term follow-up for 24 months, 12 months, 7 months, respectively after operation. One patient has been treated with HRT therapy. Conclusion : The reconstruction of the defect of endopelvic fascia and uterosacral ligament fixation may be very safe, effective, and functional in the correction of vaginal vault prolapse. This study reports the treatment of vaginal vault prolapse using uterosacral ligament within Korea for the first time.

급성기 뇌경색 환자에서 화열 관련 증상과 증후의 변화에 관한 연구

곽승혁,박수경,우수경,이은찬,박주영,정우상,문상관,조기호,조승연,박성욱,고창남,Kwak, Seung-hyuk,Park, Su-kyung,Woo, Su-kyung,Lee, Eun-chan,Park, Joo-young,Jung, Woo-sang,Moon, Sang-kwan,Cho, Ki-ho,Cho, Seung-yeon,Park, Sung-wook,Ko, Ch 대한중풍순환신경학회 2011 대한중풍.순환신경학회지 Vol.12 No.1

Objective : Fire and heat related symptoms and signs are considered common in acute stage of diseases. The purpose of this study is to evaluate the occurrences and changes of fire and heat related symptoms and signs in acute cerebral infarction patients. Method & subjects : 40 acute cerebral infarction patients hospitalized in Oriental medicine hospital, Kyung-Hee University, who had examined and diagnosed 2 or 3 times based on oriental medical diagnosis were selected. We chose 23 as fire and heat related symptoms and signs from 94 diagnostic articles, and we added all those scores together of each patient. We analysed the scores of fire and heat related symptoms and signs as the time passed, and depending on oriental medical diagnosis. Result : In acute cerebral infarction patients of this study, 4 of fire and heat related symptoms and signs were took 1st, 2nd, 4th and 8th places in most changeable 10 articles of total 94 articles. The mean score of fire and heat related symptoms and signs of all patients were decreased significantly over the 3 times of measurements. The 8 patients diagnosed as fire and heat diagnosis at visit1 were samely diagnosed as fire and heat diagnosis at visit2, and at visit3 5 patients of them except for 3 patients excluded between visit2 and visit3, were still diagnosed as fire and heat diagnosis. At all of 3 measuring times, the scores of fire and heat related symptoms and signs of fire and heat diagnosis group were higher than non-fire and heat diagnosis group. Conclusion : This study indicated that fire and heat related symptoms and signs were very changeable phenomenon in acute cerebral infarction patients. And they decreased as time goes on.

해수에서 분리한 Vibrio sp. M-96 균주의 열감수성 alkaline phosphatase 성질

박문경,진덕희,김중균,공인수,김광현,홍용기 동의대학교 기초과학연구소 1997 基礎科學硏究論文集 Vol.7 No.1

A thermolabile alkaline phosphatase has been purified through steps of osmotic shock, ammonium sulfate salting-out, and DEAE-cellulose chromatography from the cultured broth of the marine Vibrio sp. M-96 strain. The optimal temperature for the enzyme activity was 35℃. The optimal pH was pH 11.0, and the range of pH stability was pH 10.4 to 12.0. Thermal inactivation occured within 6 minutes at 60℃. The enzyme was considerably inactivated by 0.1mM concentrations of Hg^2+, Ni^2+ and Zn^2+, whereas activated up to 234% by 1mM of Mn^2+. The activation energy and deactivation energy by the Arrhenius equation were 4.02 Kcal/mol and 9.09 Kcal/mol, respectively. The Km and Vmax values of the enzyme for p-nitrophenylphosphate were found to be 0.0465mM and 0.001335mM/min. respectively. Active from of the enzyme had a molecular weight of 57,000 dalton determined by the Sephadex G-200 gel filtration method.

말초성 신경아세포종 : 두개골 발생 증례 보고 Involving Skull

박양화,권익승,류연석,신미경,최문배,홍승관,문명선 대한신경외과학회 1988 Journal of Korean neurosurgical society Vol.17 No.4

The peripheral neuroblastomas are malignant neoplasms that originate from the adrenal gland and sympathetic nervous tissues. They usually occur in childhood. They exhibit such malignant features that they metastasize early to lung, liver, bone, rarely skull and other structures. The patients with peripheral neuroblastoma have short duration of symptom and short survival period. They reveal the characteristic light microscopic features that resemble other small cell carcinomas. The establishment of final diagnosis of peripheral neuroblastoma needs various special stainings for small cell carcinomas, and the electron microscopic findings are the most reliable. The authers recently experienced a case of peripheral neuroblastoma in a 26-year old man which involved right frontoparietal skull vault. The only chief complaint was a local non-tender mass at right frontoparietal scalp. Neither headache nor any neurological deficits was detected. Simple skull X-ary revealed a punched out rediolucency at right frontoparietal bone and brain CT showed a superficial elliptical high density mass that enhanced strongly. The mass was totally removed by wide craniectomy. The tumor invaded and penetrated the dura but the arachnoid membrane. at the tumor bed was not invaded by the tumor. The tumor was confirmed as peripheral neuroblastoma by various special stainings for small cell carcinomas. Following surgical resection of the mass, post-operative radiotherpy was offered(4800 rads for about 5 weeks). The patient aggrevated progressively and showed numerous metastases to such bones as lumbar vertebrae, pelvis and humerus to became paraplegic. 8 months after the operation, the patient died.

企業家的 特性에 관한 硏究

朴鏡文,金種寬 慶星大學校 1995 論文集 Vol.16 No.1

Helicobacter pylori가 만성위염과 위종양에 미치는 영향에 관한 면역조직화학적 밑 초미세구조적 연구

문경래,정순봉,이미숙,이미자,서재홍,김만우,박찬국 조선대학교 2001 The Medical Journal of Chosun University Vol.26 No.2

Background and Objectives : Helicobacter pylori (H. pylori) is accepted as a principal cause of chronic gastritis and an important factor in the pathogenesis of peptic ulcer and gastric malignancy. The aim of our studies is to investigate relationships between H. pylori and gastric epithelial cells. Materials ðods : One hundred and eighty one H. pylori positive cases of gastric biopsy specimens were studied immunohistochemically and ultrastructurally. Results : p53 positive staining exhibited foveolar epithelial hyperplasia in 1 out of 32 cases, regeneration in 2 out of 12 cases, incomplete intestinal metaplasia in 5 out of 41 cases, complete intestinal metaplasia in 3 out of 18 cases, chronic ulcer in 1 out of 9 cases, tubular adenoma in 2 out of 14 cases and intestinal type of adenocarcinoma in 16 out of 21 cases. Ultrastructurally, H. pylori was observed to be in direct contact with the microvilli of the target cells and was demolishing the surface microvilli. The organisms were in close contact with the uncoated cell membrance. Penetration into the gastric cells by a few organisms was associated with marked cell damage and ultimately to cell disintegration. Conclusion : Our results suggest that H. pylori plays a role in the pathogenesis of gastric cancer, leading a relatively slow, long lasting process that induces chronic active gastritis, intestinal metaplasia, dysplasia, and adenocarcinoma of intestinal type.

자가 면역성 간염에서 자가항체의 발현 양상과 스테로이드 치료의 효과

박기오,채경훈,허원석,강윤세,정재훈,김연수,문희석,이엄석,김선문,이병석,김남재,이헌영 충남대학교 의과대학 의학연구소 2003 충남의대잡지 Vol.30 No.1

목적 : 최근 8년간 본원에서 경험한 자기면역성 간염의 혈액학적 특징과 스테로이드의 치료효과를 알아보고자 본 연구를 시행하였다. 방법 : 1996년 이후부터 2002년까지 충남대학교 병원에서 1999년 International Autoimmune Hepatitis Group(LAHG)에서 제시한 수정 진단 기준안에 의거하여 총 진단점수가 probable 이상에 해당하는 환자들을 대상으로 임상적 특징, 검사실 및 조직 소견과 스테로이드와 azathioprine의 치료 효과를 후향적으로 조사하였다. 결과 : 9예의 환자들은 여성이 78%, 40대가 많았고, 급성 발병이 33.3%, 피로감, 식욕부진 및 황달 등이 나타났으며, 항핵항체가 55.6%에서 그리고 항평활근 항체가 77.8%에서 양성이었고, 동반 질환은 류마치스 관절염이 2예, 특발성 혈소판 감소증 1예, Henoch-Sch nlein 자반증 및 그레브스병이 각각 1예 씩이었다. 7예에 대해서 스테로이드와 azathioprine으로 치료하여 생화학적 임상적 완해가 이루어져서 유효한 치료 결과를 얻었다. 결론 : 자가면역성 간염은 우리 나라에서 원인을 찾을 수 없는 만성 간질환의 경우, 특히 중년여성에서 다른 자가면역성 질환이 동반되었을 때 자가면역성 간염을 의심하여 자가항체 선별검사를 시행해 보아야 할 것으로 생각된다. 향후 다기관 연구를 통하여 좀 더 많은 증례를 모으고 전향적인 연구를 시행하여야 할 필요가 있다. Although autoimmune hepatitis(AIH) is common in western contries, some studties have been reported in Korea. The aim of the study was to analyze the clinical and histological features and expression pattern of the autoantibody and to examine clinical course of AIH in Korea. For 9 patients diagnosed as having AIH in our hospital since 1996, we reviewed medical records and analyzed clinical and laboratory findings retrospectively. They had a probable or definite AIH according to the revised criteria of International AIH group. The mean age was 42.7(21∼68)years and 7(77.8%) were female. Three of them(33.3%) showed acute hepatitis and five of them showed cirrhosis. Fatigue and anorexia were the most frequently complained symptoms(55.6%). Four patients(44.4%) were accompanied with other autoimmune diseases. Antinuclear antibody was detected in 5(55.6%) and anti-smooth muscle antibody was detected in 7(77.8%). Three patients showed focal picemeal necrosis and four showed periportal fibrosis. Among 7 patients who received immunosuppressive therapy, six patients(85.7%) showed initial response. and biochemical and serologic remission were achived in 5(71.4%) and 3(42.8%) patients, AIH seems to be partly responsible for chronic liver disease of unknown etiology in Korea. AIH should be suspected in female patients with unknown chronic liver disease of unknown etiolgy, especially accompanied with other autoimmune disease. The clinical characteristics of AIH may not be quite different from those of Western countries.

대학 교직원의 라이프스타일에 따른 세분시장별 대학 교직원 급식소 서비스 품질 인식 분석

박문경,양일선,김동훈,신서영,이해영 대한지역사회영양학회 2003 대한지역사회영양학회지 Vol.8 No.4

Market segmentation helps providers to find better marketing opportunities and allows foodservice managers to develop the right product for each target market. Therefore, this study, taking university faculty and staff as subject, is intended to diagnose the relative value of service quality attribute, on the basis service quality scenario of faculty foodservice to suggest price for improving customer loyalty in market segments. A questionnaire was developed and mailed to 600 Yonsei university faculty and staffs. A total of 385 questionnaires were usable; resulting in a 58.7% of faculty and a 69.7% of staff response rate, respectively. Statistical data analysis was completed using the SAS/Win 6.12 for descriptive Analysis, ANOVA, principal factor analysis, cluster analysis, reliability test and discriminant analysis. The results of the study are as below. Eighteen questions were selected for measuring respondents' lifestyle by AIO method and the seven lifestyle factors derived from factor analysis and aggregated distinct 4 clusters. Service quality attributes of the scenario were determined with 'food quality', 'menu variety', 'atmosphere', 'fast service', and 'clean and sanitation'. 'food quality', 'menu variety', 'atmosphere', 'fast service', and 'clean and sanitation', in decreasing order, were identified as improving customer loyalty. However, most faculty and staffs were satisfied with the present meal price. The result of this study indicates that the relative value of service quality was differed significantly among the various market segments. 'Food quality', 'menu variety', and 'atmosphere' were determined as major service quality attributes. Thus, customer loyalty could be increased by improving food taste and quality, atmosphere, and service delivery.

腦硬塞患者의 血壓·脈搏 및 腦血流에 대하여 水溝-承漿穴 電鍼刺戟이 미치는 影響

박성욱,문상관,고창남,조기호,김영석,배형섭,이경섭 경희대학교 1997 慶熙醫學 Vol.13 No.4