유가증권시장 상장기업의 선택적 회계처리에 관한 실태 분석

이병화 ( Lee Byung-hwa ),윤우영 ( Yun Woo-young ),정원일 ( Jung Won-il ) 한국세무회계학회 2017 세무회계연구 Vol.0 No.52

본 연구는 한국거래소 유가증권시장에 상장된 기업의 유형자산과 재고자산의 선택적 회계처리에 관한 실태 분석이다. 유형자산의 평가모형 및 감가상각방법 분석결과 유형자산의 평가모형 중 원가모형을 적용하고 있는 회사는 전체 728개 중 659개(90.5%), 64개(8.8%)가 원가모형과 재평가모형을 함께 적용하고 있다. 재평가모형을 적용하는 유형자산은 대부분 토지로 나타나고 있으며, 재평가모형만을 적용하는 회사는 없는 것으로 나타났다. 유형자산의 감가상각방법 중 정액법을 적용하고 있는 회사는 전체 728개 중 709개(97%), 정액법과 정률법을 함께 적용하는 회사는 11개(1.5%), 정액법과 생산량비례법을 함께 적용하는 회사는 2개, 정률법만 적용하는 회사는 1개 회사로 나타났다. 그리고 3개 회사는 유형자산 계정과목이 없으며, 2개 회사는 감가상각방법에 대한 내용이 주석에 공시되지 않고 있다. 재고자산의 수량결정방법과 가격결정방법을 분석한 결과 재고자산의 수량결정방법으로 계속 기록법과 실지재고조사법을 함께 적용하고 있는 회사는 728개 중 68개(9.3%), 실지재고조사법만 적용하는 회사는 3개, 계속기록법만 적용하는 회사는 1개 회사이다. 나머지 548개(75.3%) 회사는 주석에 수량결정방법을 공시하지 않고 있다. 재고자산의 가격결정방법은 회사들이 기업의 환경에 맞게 재고자산의 유형에 따라 다양하게 적용하고 있으며, 업종의 특성에 따라 금융업과 서비스업 중 지주회사에 해당하는 기업에서는 재고자산 계정과목이 재무상태표에 나타나지 않고 있으며, 유통업에서는 소매재고법(매출가격환원법)을 적용하는 회사가 9개 회사로 나타났다. 유형자산의 경우는 업종 특성에 관계없이 대부분의 회사가 평가모형으로 원가모형, 감가상각방법으로 정액법을 사용하고 있으며, 이와 달리 재고자산의 경우는 기업의 상황과 업종 특성을 반영하여 다양한 가격결정방법을 사용하고 있는 것으로 판단된다. This study is an analysis on the realities on the selective accounting of property, plant and equipment and inventories of listed firms in KOSPI. As a result of analyzing the evaluation model and depreciation method of property, plant and equipment, 659 firms(90.5%) out of the total 728 firms that applied cost model. and 64 firms(8.8%) applied cost model and revaluation model. Most of the property, plant and equipment applying the revaluation model are shown as land, and no firm applies the revaluation model. Among depreciation methods of property, plant and equipment, 706 firms(97%) of the total 728 firms that apply the straight-line method, 11 firms(1.5%) to apply the straight-line method and the fixed percentage method. There are two firms that apply the straight-line method and activity method, one firm that applies only the fixed percentage method. The three firms do not have a property, plant and equipment account and the two firms do not disclose depreciation methods in the footnotes. As a result of analyzing the method of determining the quantity of inventories and the method of determining the price, 68 firms(9.3%) of the 728 firms that applied perpetual inventory system and periodic inventory system. There are three firms that applies only periodic inventory system, and one firm that applies only perpetual inventory system. The remaining 548 firms(75.3%) do not disclose how to determine the amount in the financial statements footnotes. The method of determining the price of inventories varies according to the types of inventories according to the firm`s environment. According to the characteristics of the industry, firms in the financial and service industries that are holding companies do not show inventory account in their financial statements. In the retail industry, six firms apply the retail inventory method.

배양상태의 흰쥐 뇌하수체 앞엽에서 Neuropeptide Y 함유세포에 관한 면역조직화학적연구

이화영,김순회,이희래,어환,이왕재,백상호,이병란 대한해부학회 1996 Anatomy & Cell Biology Vol.29 No.3

CSVT법에 의해 증착시킨 CdS 박막의 전기적 특성

김화민,최제헌,이병로,김태만,윤대현 대구효성가톨릭대학교 자연과학연구소 1991 基礎科學硏究論集 Vol.1991 No.1

CSVT법에 의해 증착시킨 CdS 박막의 전기적 특성 및 열전기 특성을 조사하기 위하여 시료의 X-선 회절, 직류 전기전도도, Hall 이동도 그리고 TSC를 측정하였다. 그 결과 CSVT 법에 의해 제작된 CdS 박막이 보통중착법에 의한 것에 비하여 결정성장이 향상되고 Hall 이동도가 크며 저항이 작다는 것을 알았다. 또한 TSC 측정결과, 광조사 조건에 따라 TSC 피크가 다르게 나타나며 이러한 피크 특성은 photochemical reaction model로서 설명될 수 있고, 그리고 제작조건이 다른 두 CdS 박막에서 나타나는 TSC 피크의 비교로부터 CSVT법에 의해 제작된 시료가 보통증착법에 의한 것보다 상온 이상에서의 photochemical reaction 효과 적음을 알 수 있다. To investigate electrical property and thermally stimulated current (TSC) for the CdS films which were grown by close-spaced vapor transport (CSVT), the measurements of X-ray diffraction pattern (XRD), d.c. conductivity, Hall mobility and TSC were carried out. Form the result of the measurements, CSVT-CdS films are found to be better oriented and to be less resistive with better mobility as compared with the films evaporated by the conventional method. TSC spectra under illumination conditions show different TSC peaks. These can be explained by photochemical reaction model. The result suggests that the effect of photochemical reaction above room temperature is to be less than conventional evaporated films in the case of CSVT-CdS films.

FET형 반도체 마이크로센서 개발(Ⅱ)

손병기,이흥락,박이순,조진호,이성필,최평,서화일,고성택,박재윤,서장수,김창수 경북대학교 센서기술연구소 1994 연차보고서 Vol.1994 No.-

현재 의료진단, 화학공정의 모니터링이나 환경공학적 감시 및 제어 등의 분야에서 사용되고 있는 기존의 센서는 고가이며 용적이 클 뿐만 아니라 분석시간이 길고 사용하기 까다로운 것 등 여러 가지 문제점이 있다. 또한 측정환경에 영향을 주지 않을 만큼 충분히 작으며 빠른 분석시간을 가진 센서를 필요로 하고 있다. 본 연구에서는 기존의 센서들의 난점을 극복할 수 있는 새로운 형태의 FET형 전해질(electrolyte : H^+, K^+, Ca^2+, Na^+)분석 시스템, 용존가스(O_2, CO_2)분석 시스템의 개발을 중점적으로 추진하며, FET형 압력센서, 습도센서, 방사형 온도센서 등의 개별 FET형 센서에 관한 연구도 병행하고자 한다. Recently various kinds of sensors have been developed, being applicated to their own purpose. There are lots of difficulties to apply them to measurements in which the real-time monitoring is required without disturbing the surrounding environment. FET type semiconductor sensors, fabricated by the semiconductor integration technologies, have many advantages for their miniaturization, standardization, mass-production and in vivo/in situ monitoring. They also hold a very proper configuration for multi-functional sensors or integrated smart sensors, and wide availability by forming various kinds of physical or chemical sensing materials onto their sensing gates.

한·일 프로축구 관중의 경기관련 요인, 구단이미지 및 고객충성도 차이에 관한 연구

이병익,윤상화,김종필,양세명 龍仁大學校 體育科學硏究所 2003 體育科學硏究論叢 Vol.13 No.1

This study aims to analyze the differences in factors related to spectators in professional soccer matches between Korea and Japan, the image of owners having soccer teams, and audience loyalty. In this study, the audience visiting K-league or J-league matches as of 2003 are initially selected as the two groups of populations, whose final numbers are drawn to 627 persons in total, 299 in Korea and 328 in Japan, by using the stratified cluster random sampling method. For data collection, questionnaires are used showing 6570-8819 for Korean spectators and 6425-9218 for Japanese spectators in terms of reliability. With some factors staying at low coefficients, however, most of factors turn out relatively reliable. For analysis, this study uses frequency analysis and test for statistics analysis. The methods and procedures used in this study lead to the following results: First, the difference in factors related to Korean and Japanese spectators in professional soccer games are found statistically meaningful in the tolerance of 1% in terms of grounds, game conditions, admission fee, and admission promotions, all of which are lower factors of game-related factors. Second, the different image of owners having soccer teams seen by Korean and Japanese spectators are found statistically meaningful in the tolerance of 1% in terms of reliability and familiarity, both of which are lower factors of owner image. Third and the last, the difference in audience loyalty between Korean and Japanese spectators are found statistically meaningful in the tolerance of 1% in terms of possibilities of going back to later matches and calling on others for visiting games, both of which are lower factors of audience loyalty.

Modified Free Wrap-around flap을 이용한 수무지 재건술

최영화,황치원,정병훈,한명호 대한성형외과학회 1992 Archives of Plastic Surgery Vol.19 No.3

The thumb is the most important part in the hand and its loss results in severely diminished function of the hand for pinch and grasp. There are several microsurgical and other methods to reconstruct and amputated or lost thumb such as toe-to-thumb transfer1)2)9) as well as several varieties of flaps. Among them, a free wrap around flap taken from the big toe, including the nail and an iliac bone graft as the cone of the reconstruction was a quite satisfactory procedure, but there were some problems. We performed a free wrap around flap on traumatically missing thumb with modification to include all part of the distal phalanx without iliac bone graft. The resorption and atrophy of a grafted iliac bone, a constant problem with Morrison's original procedure8), could be prevented by the modified method. The donor site defects were covered by remained medial flap for weight bearing area first, and full thickness skin graft for remained defected area. The results were good cosmetically and functionally without significant problems.

FET형 마이크로센서 개발

손병기,박이순,서화일,권대혁,고광락 경북대학교 센서기술연구소 1996 연차보고서 Vol.1996 No.-

FET형 반도체센서 및 시스템 개발

손병기,조진호,최평,박이순,서화일,권대혁,고광락 경북대학교 센서기술연구소 1996 연차보고서 Vol.1996 No.-

기존의 센서들의 난점을 극복할 수 있는 새로운 형태의 FET형 전해질(electrolyte :H^+, K^+, Ca^2+, Na^+)센서소자 및 분석 시스템의 개발을 중점적으로 추진하였으며, FET형 포도당센서 및 압력센서의 개별 FET형 센서에 관한 연구도 병행하였다. FET형 전해질센서를 이용한 휴대용 전해질 측정기와 desktop형 4채널 전해질 분석기를 제작하였다. 또한 이 시스템을 소형화하기 위한 주문형 아날로그-디지탈 변환기 내장형 CMOS 프로세서를 설계하고 검증하였다. The main object of this research is to develope a new FET type electrolyte(H^+, K^+, Ca^2+, Na^+) sensors and analysis system which can overcome the problems of the conventional sensors. Parallel researches on FET type sensors such as glucose and pressure humidity are also in progress. A portable electrolyte meter and desktop 4-channel electrolyte analysis system is fabricated. A customized CMOS processor with built-in analog-to-digital converter is designed and verified.

發芽中인 땅콩子葉의 Microbody酵素들의 活性 變化와 이에 미치는 Cycloheximide의 影響

李和娟,權炳奎 경북대학교 교육대학원 1991 논문집 Vol.23 No.-

In cotyledons of peanut seedlings glyoxysomal and peroxisomal enzymes exhibit different rates of development during germination. The activity of isocitrate lyase, a glyoxysomal enzyme, was rapidly increased during the first 4days, and then decreased by day 7. In the light this decrease was slightly accelerated. The peroxisomal enzyme, glycolate oxidase, showed high activity continuously after the 4th day. But in the dark the activity remained at a constant level by day 7. The activity of the common microbody marker, catalase, developed similarly to isocitrate lyase. In the dark the activity was decreased by day 7 but in the light it was increased after the 5th day. The enzyme patterns in peanut cotyledons indicate that the glyoxysomal function of microbodies is replaced by the peroxisomal function of these organelles during the transition from fat degradation to photosynthsis. Cycloheximide was used to know whether these enzymes are synthesized de novo during early germinating stages or arise through the activation of some precursor already present in the dry seed. As a result, cycloheximide lowered the activities of three enzymes tested. So the stored mRNA in embryos are transcribed during the first hours of seed imbibition to synthesize new proteins.

ISFET 바이오센서를 위한 신호처리회로의 개발과 그 요소센서와의 단일칩 집적

서화일,손병기 경북대학교 센서기술연구소 1990 센서技術學術大會論文集 Vol.1 No.1

The new signal process circuit using ISFETs as two input devices of a MOS differential amplifier stage for application to a ISFET biosesnor was developed. And the chip including developed circuit, ISFET and reference electrode was designed and fabricated according to modified LOCOS p-well CMOS process. The fabricated chip showed a gain of 0.8 and 1.6, good linearity in input-output relationship and very small power dissipation of 4mW. By forming immobilized urease membrane on ISFET gate of the chip, urea sensor system and developed signal process circuit was successfully integrated on a single chip.