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A Study On Maritime Province Government In The Transitional Period
Kim Sung-Jun(김승준) 21세기정치학회 2011 21세기 정치학회보 Vol.21 No.2
This writing developed the hypothesis by the neoinstitutional view as the theoretical frame and its background to study the establishment process of the provincial self government of Maritime province in the transition period. And studied the several factors of the establishment process of the provincial self government in Maritime province in the transitional period while studying the course of the formation of the administration and the legislature in Maritime province under the framework of the view of the neoinstitutional analysis. The results of the study on the elements of the behaviors done by the neoinstitutional analysis proves that Maritime province is entered into the non-political low level of the institutionalization.
In Vitro 내독소 유도성 급성 폐손상에서 Pentoxifylline과 Neutrophil Elastase Inhibitor의 항염효과
김영균 ( Kim Yeong Gyun ),김승준 ( Kim Seung Jun ),박용근 ( Park Yong Geun ),김석찬 ( Kim Seog Chan ),김관형 ( Kim Gwan Hyeong ),문화식 ( Mun Hwa Sig ),송정섭 ( Song Jeong Seob ),박성학 ( Park Seong Hag ),김상호 ( Kim Sang Ho ) 대한결핵 및 호흡기학회 2000 Tuberculosis and Respiratory Diseases Vol.49 No.6
미세단백뇨를 보인 인슐린비의존성 당뇨병환자에서 혈압 및 맥박의 일중변동의 변화
김승준(Seung Jun Kim),배원엽(Won Yeop Bae),임석환(Seok Hwan Lim),이윤호(Yun Ho Lee),전인표(In Pyo Jeon),김순호(Sun Ho Kim),조상기(Sang Kee Cho),임중규(Joong Kyu Im),허진득(Jin Deuk Hur) 대한내과학회 1997 대한내과학회지 Vol.52 No.3
N/A Objectives: In diabetics the disturbance of circardian variation of blood pressure and heart rate has been supposed to be related to diabetic autonomic neuropathy and diabetic nephropathy. We performed this study to evaluate the circardian variation of blood pressure and heart rate and the difference of affecting factors between normoalbuminuric patients and microalbuminuric patients. Methods: We studied 50normotensive NIDDM patients without overt nephropathy, divided two grooups, which are normoalbuminuric patients(D1 group) and microalhuminuric patients(D2 group), according to the urinary albumine excretion rate(AER) on 24-h urine collection. We simultaneosly measured 24-hour blood pressure and heart rate by using of ambulatory 24-hour blood pressure monitoring (ABPM). Results: 1) In group Kb, 24-h systolic and diastolic blood pressure were significantly higher than in C(normal control group) and D1 2) 24-h heart rate values did not significantly differ between the groups, but night heart was significantly elevated in group D2 than C and D1. 3) The night/day ratio of SBP(systolic blood pressure) and HR(heart rate) was significantly higher in D2 than C and D1, but the night/day ratio of DBP(diastolic blood pressure) was significantly higher in D2 compaired with C only. 4) The night/day ratio of SBP correlated significantly with duration of diabetes, log of AER, HDL, HbAlc and 24-h DBP. The determinants selected in a multiple stepwise regression were duration of diabetes and HbAlc. 5) The night/day ratio of DBP was related to duration of diabetes, log of AER, 24-h DBP and night HR. The determinants selected in a multiple stepwise regression were duration of diabetes and 24-h DBP. 6) The night/day ratio of HB was related to neuropathy, 1/creatinine, HDL, night SBP, duration of diabetes and log of AER. The determinants selected in a multiple stepwise regression were neruopathy and night SBP. Conclusion: In this study, the normal circardian variation of blood pressure was disturbed in a group of micoralbuminuric patients. But it seems that AER was not a principle independent factor and circardian variation of blood pressure and heart rate were affected by different several factors identified in this study. The nocturnal heart rate was significantly elevated in microalbuminuric group, suggesting the possibility of the presence of parasympathetic neuropathy which is supposed to be related with sudden cardiac death. So it is thought that blunted circardian variation of blood pressure and heart rate can be a prognostic indicator and further prospective study is necessary.
김승준(Seung Jun Kim),박성종(Sung Jong Park) 한국회계정보학회 2024 회계정보연구 Vol.42 No.1
[연구목적] 본 연구는 경영자가 가결산 잠정실적의 부호 전환이 재량적 발생액을 조정하는 유인이 있는지 실증 분석하는 데 목적이 있다. [연구방법] 2013년부터 2019년까지 잠정실적을 공시한 5,945개의 코스피, 코스닥 상장 기업을 대상으로 잠정이익의 부호 전환이 재량적 발생액에 미치는 영향을 실증 분석하였으며, 잠정실적 부호전환 기업이 잠정실적을 과대보고 한 경우 재량적 발생액이 더 크게 나타나는 지추가적으로 살펴보았다. [연구결과] 본 연구 결과 잠정실적의 부호가 음(-)으로 전환될 경우 재량적 발생액이 증가하고, 양(+)으로 전환될 경우 재량적 발생액이 감소한다는 결과를 보였다. 경영자는 회계이익의 부호 전환이 손실로 예상될 경우 이익을 조정하려는 유인이 있으며, 잠정실적 부호 전환 방향에 상관없이 잠정이익을 과대 보고한 경우에는 재량적 발생액이 유의미하게 증가한다는 결과를 나타낸다. [연구의 시사점] 잠정실적 공시는 적시성을 높여 정보의 유용성을 강화하지만, 경영자의 낙관적 편향으로 인해 신뢰성이 저하될 수 있다. 잠정실적의 신뢰성을 사전에 파악한다면 외부정보이용자에게 보다 적합한 정보를 제공할 수 있다. 가결산 시점에서의 낙관적 의사결정 파악이 어려울 수 있으나, 본 연구는 잠정실적의 부호변환과 재량적 발생액의 상관관계를 입증함으로써 중요한 의의를 가진다. [Purpose] This study investigates the propensity of managers to adjust discretionary accruals in response to sign changes in preliminary earnings at the provisional settlement stage. The research specifically aims to explore whether these sign changes serve as incentives for managers to manipulate accounting figures. [Methodology] The study utilizes an empirical approach, focusing on 5,945 KOSPI and KOSDAQ listed companies that disclosed their preliminary earnings from 2013 to 2019. It examines the impact of sign changes in preliminary earnings on discretionary accruals and further investigates whether companies that over-report their preliminary earnings with a sign change exhibit larger increases in discretionary accruals. [Findings] The findings indicate that discretionary accruals increase when preliminary earnings turn negative and decrease when they turn positive. This suggests that managers are likely to adjust earnings when an anticipated accounting profit sign change may result in a loss. Moreover, regardless of the direction of the sign change, an over-reporting of preliminary earnings is associated with a significant increase in discretionary accruals. [Implications] While preliminary earnings announcements enhance timeliness and usefulness, there is a risk of reduced reliability due to managerial optimistic bias. Understanding the reliability of these announcements in advance can provide more relevant information to external users. Despite the challenge in discerning optimistic decision-making at the provisional settlement stage, this study demonstrates the significant relationship between sign changes in preliminary earnings and discretionary accruals, thus contributing valuable insights to the field of accounting.