보수적 회계처리와 중립적 회계처리가 가치평가오류에 미치는 영향 : 보수적 회계처리 vs 중립적 회계처리

김민수(Kim, Min-Su),이명건(Lee, Myung-Gun) 한국회계정보학회 2021 재무와회계정보저널 Vol.21 No.1

[Purpose] Conservatism in accounting information means recognizing negative information early, and recognizing positive information slowly after satisfying the vesting condition. On the other hand, neutral accounting information means that there is no discrimination between negative and positive information. The aim of this study is to analyze the effects of such conservative and neutral accounting information on valuation errors. [Methodology] This study analyzed companies listed on the KOSPI from 2001 to 2015. The measure of conservatism followed Khan and Watts(2009), and the measure of neutralism was used by taking the absolute value of the measure of conservatism and multiplying it by a negative number. To measure the valuation error, the model suggested in the study of Rhodes-Kropf et al.(2005) was used. [Findings] As a test result, as the tendency of conservatism increases, valuation errors increase, which means that accounting informaiton biased toward negative information is negative in terms of valuation accuracy. On the other hand, the more neutral accounting information is, the less valuation errors are, and it can be interpreted that reporting positive and negative information in a balanced way has a positive effect on the accuracy of valuation. [Implications] In general, conservatism in accounting is considered to reduce investment risk by providing negative information to investors early, but the results of this study show that a report focused on negative information may rather distort the economic situation of a company. [연구목적] 회계정보의 보수주의란 부정적 정보는 조기에 인식하고, 긍정적인 정보는 가득 조건을 만족한 후에 천천히 인식하는 것을 의미한다. 한편 중립적 회계정보는 부정적인 정보와 긍정적인 정보의 인식 시기에 차별을 두지 않는 것을 말하며, 이와 같은 보수적 회계처리와 중립적 회계처리가 가치평가오류에 미치는 영향을 분석한 것이 본 연구의 목표이다. [연구방법] 본 연구는 2001년~2015년 기간에 유가증권시장에 상장된 기업을 대상으로 분석하였다. 보수주의 측정치는 Khan and Watts(2009)를 따랐으며, 중립주의 측정치는 보수주의 측정치에 절대값을 취한 후 음수를 곱하여 활용하였다. 가치평가 오류 측정치는 Rhodes-Kropf et al.(2005) 연구에서 제시된 모델을 사용하였다. [연구결과] 검증결과 보수주의 성향이 증가할수록 가치평가오류가 증가하는 것으로 나타났으며 이는 부정적 정보에 편향된 회계처리가 가치평가 정확도 측면에서 는 부정적임을 의미한다. 반면 중립적인 회계처리를 할수록 가치평가오류는 감소는 하는 것으로 나타났으며 긍정적 정보와 부정적 정보를 균형 있게 보고하는 것이 가치평가의 정확도에 긍정적으로 영향을 미치는 것으로 해석할 수 있다. [연구의 시사점] 일반적으로 보수주의 회계처리가 부정적 정보를 조기에 투자자들에게 제공함으로써 투자위험을 줄이는 것으로 간주되나, 본 연구의 결과는 부정적 정보에 치중한 보고가 오히려 기업의 경제적 실상을 왜곡하여 보고할 가능성이 있음을 시사하였다.

조혈모세포이식 환자에서 침습성 진균 감염에 대한 이트라코나졸 액과 플루코나졸 시럽의 예방 효과 : 전향적, 무작위, 비교 임상시험

최수미,이동건,최정현,박선희,엄기성,김유진,김희제,민창기,유진홍,김동욱,이종욱,민우성,신완식,김춘추 대한감염학회 2005 감염과 화학요법 Vol.37 No.2

목적 : 조혈모세포이식 환자에서 호중구 감소 기간 동안 이트라코나졸 액(ITZS)과 플루코나졸 시럽(FCZS)의 진균 감염에 대한 예방 효과를 전향적으로 비교해 보고자 하였다. 재료 및 방법 : 2001년 8월부터 2002년 6월까지 가톨릭 조혈모세포이식센터에 입원하여 동종 조혈모세포이식을 받은 만 18세 이상의 환자들을 각각 ITZS와 FCZS군으로 무작위 배정하여 침습성 진균 감염 발생과 약제 관련 부작용을 전향적으로 조사하였다. 결과 : ITZS군에 40명, FCZS군에 38명이 배정되었고, FCZS군 환자의 평균 나이가 더 많았다. 시험 약제 평균투여기간은 ITZS군 16.4일, FCZS군 21.9일로 ITZS군이 더 짧았다. 이는 ITZS군에서 소화기 부작용으로 인한 약제 중단이 더 많았기 때문으로 보인다. 시험 약제 투여 후 총 빌리루빈 수치의 유의한 증가가 관찰되었으나, 약제 관련 부작용은 모든 환자에서 가역적이었다. 호중구감소 기간동안 표재성 진균 감염은 두 군에서 모두 발생하지 않았고, 침습성 진균 감염은 ITZS군 5명(12.5%), FCZS군 8명(21.1%)으로 FCZS군에서 많았으나, 통계학적으로 유의하지 않았고, 사망률에도 유의한 차이는 없었다. 결론 : 침습성 진균 감염에 대한 이트라코나졸 액과플루코라졸 시럽의 예방 효과에 유의한 차이는 없었으나, 앞으로 더 많은 환자를 대상으로 잘 짝지어진 대조군 연구가 필요할 것으로 보인다. 부작용 중 간독성과 관련하여 이식시 투여되는 여러 약제들과의 상호작용에 대한 연구도 필요할 것이다. Background : Though fluconazole is widely used for antifungal prophylaxis, it is ineffective against mould infections including Aspergillus species. Itraconazole has a broader spectrum than fluconazole but the capsule form shows erratic bioavailability in neutropenic patients. In this study, we compared itraconazole oral solution (ITZS) with fluconazole syrup (FCZS) for the prevention of invasive fungal infection (IFI) in allogeneic hematopoietic stem cell transplant recipients. Materials and Methods : Adults receiving allogeneic hematopoietic stem cell transplantation (HSCT) from september 2001 to June 2002, were randomly allocated to either the ITZS group or the FCZS group. We prospectively evaluated the safety and efficacy of each drug. Results : Out of 78 patients (40 patients in the ITZS group and 38 patients in the FCZS group) who were eligible for this study, 37 patients completed the course of prophylaxis without any evidence of IFI. The mean duration of prophylaxis was 16.4 days for the ITZS group and 21.9 days for the FCZS group (P<0.006). Drug-related adverse events occurred in 28 patients (70.0%) and 19 patients (50.0%) in the ITZS group and the FCZS group, respectively. Common adverse events of ITZS were nausea, vomiting, and diarrhea. Drug-related reversible hepatotoxicity occurred in 4 patients in the ITZS group. There was a significant elevation of total bilirubin level in the ITZS group. The incidence of suspected IFI occurred in 5 patients (12.5%) who received ITZS, compared with 8 (21.1%) who received FCZS (P=0.372). There were no proven IFIs or superficial (oral/vaginal) fungal infections in both groups. Overall mortality was not different between the two groups (2.5% in the ITZS group versus 5.3% in the FCZS group, P=0.610). Conclusion : ITZS and FCZS showed similar protection against IFI during pre-engraftment period. Poor tolerability due to gastrointestinal troubles of ITZS might limit its success as prophylactic therapy. Well matched controlled study with large number of patients will be required in the future.

조혈모세포이식 환자에서 발생한 Cytomegalovirus 질환의 특징 : 일개 대학변원에서 최근 10년간의 경험

최수미,이동건,박선희,김시현,김유진,민창기,김희제,이석,최정현,유진홍,김동욱,이종욱,민우성,신완식,김춘추 대한감염학회 2009 감염과 화학요법 Vol.41 No.1

Background : Studies on cytomegalovirus (CMV) diseases in Korean hematopoietic stem cell transplant (HSCT) recipients are lacking and do not reflect the recent trends of advances and changes. Therefore, we tried to analyze the clinical features of CMV diseases in HSCT recipients over the past 10 years at a tertiary university hospital in Korea. Methods : Retrospective review of medical records was done for all adult HSCT patients who received transplant at the Catholic HSCT Center from January 1998 to January 2008. Results : Forty-four cases (2.2%) of CMV diseases were identified. CMV pneumonia was diagnosed in 17 patients, retinitis in 16 patients, enterocolitis in 7 patients, esophagitis 1 patient, gastritis in 1 patient, duodenitis in 1 patient, and hepatitis in 1 patient. The median onset of symptom was 90 days after transplantation. Late CMV diseases accounted for 47.7%. CMV related death varied from 0 to 58.8% according to the involved organ. CMV retinitis was diagnosed relatively later in the course of transplantation mostly in patients who had chronic graft versus host disease (GVHD). On the contrary, CMV enterocolitis mainly occurred in patients who suffered from acute GVHD. The overall concurrent CMV reactivation was documented to be 63.6%: the concurrent CMV reactivation was observed only in 37.5% of patients with retinitis. Conclusions : We observed some differences in the pattern of CMV disease manifestation according to the involved organ and reconfirmed the fact that CMV pneumonia is the most common and fatal disease in HSCT recipients. Additionally, CMV retinitis was not uncommon in HSCT recipients. Since specific marker does not exist in predicting retinitis, regular ocular examination should be done thoroughly, especially in patients with chronic GVHD.

아윤 아파두라이의 scape 개념을 통한 문화의 세계화와 현대건축의 상관관계 고찰

장근수,김현하,임종엽 대한건축학회 2003 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.23 No.1

Today's culture represents its process of fragmentation. Recognizing this feature, this study will examine the conceptional difference between Modernity and cultural globalization based on the concept of Arjun Appadurai's Scapes. Then this study will consider the relationship between cultural globalization and contemporary architecture, by studying on design processes of contemporary architects who attempt to construct cultural flow as an experience element.

인터넷 쇼핑몰의 품질과 사용자 수용간의 관계에 대한 개념적 모형

서건수 순천향대학교 사회과학연구소 1999 순천향 사회과학연구 Vol.4 No.2

Unlike optimistic expectation about the future of Internet Shopping Malls(ISM), most users are still reluctant to accept ISM as their purchasing sites. Although many reports and studies have suggested factors facilitating and inhibiting user acceptance of ISM, no consensus has been developed on dimensionality of the quality ISM and their influence on user acceptance. This paper proposes a conceptual model of the quality of ISM and user acceptance. Five dimensions of ISM quality have been derived by integrating three views of ISM, information systems, webs, and transaction space. In addition, theoretical linkages between the quality dimensions of ISM and user acceptance are developed basing on four referent theory, including dual factor theory, uses and gratification theory, innovation theory, and motivation theory. This paper contends that there is two distinct groups of quality dimensions, satisfiers(quality of information, convenience, interactivity) and dissatisfiers(quality of system, risks, easy of use), and user will decide to use ISM continuously only when satisfiers are fulfilled. In other words, users will reject or quit using the ISM when satisfiers are not fulfilled irrespective of user's positive or negative ratings on dissatisfiers. Both theoretical and practical implications are discussed.

참취의 고부가 식품이용화를 위한 품질특성 및 기능성 건강음료 개발

김수정,김재광,김건희 한국조리과학회 2004 한국식품조리과학회지 Vol.20 No.3

This study was conducted to investigate quality characteristics of Aster scaber to increase the value of functional food resources. To examine quality characteristics of Aster scaber, various factors such as color, texture, fiber, minerals, tannin, crude proteins, crude lipids and sensory quality were determined using physiochemical methods. The contents of dietary fiber were 0.68 g in each 100 g of Aster scaber (freeze drying base). In mineral contents, iron was the highest value in Aster scaber (freeze drying base). The contents of tannin were 35.6 ppm of Aster scaber (fresh base). Aster scaber was shown significant difference in tannin from freeze drying leaf. From the results of sensory evaluation, the age of 30's and 40's showed a better acceptability in blanching. Functional healthy drinks were made from extracts of Aster scaber for relieving thirst and promoting health. The recipe of drinks were decided to establish manufacture condition through the sensory evaluation, color, flavor, taste, and overall acceptability. The shelf-life was established in 18 months through quality was analyzed such as soluble solids, optical density 480, pH, acidity and microorganisms.

국내 혈액질환 환자에서 침습성 진균 감염의 구제치료로서 Caspofungin의 효과와 안전성

최수미,박선희,이동건,최정현,유진홍,민우성,신완식,김춘추 대한감염학회 2005 감염과 화학요법 Vol.37 No.5

목적 : 본 연구에서는 국내 혈액질환 환자들에서 일차 항진균제를 부작용으로 인해 투여할 수 없거나, 일차 항진균제에 반응이 없는 침습성 진균 감염증의 구제치료로서 caspofungin의 효과와 이상반응에 대한 임상 경험을 소개하고, 예후인자를 분석해 보았다. 재료 및 방법 : Caspofungin은 첫날 70 mg, 이틀째 부터 50 mg을 하루 일회 투여하였고, caspofungin 종료시 그리고 종료 4주 후 반응을 평가하였다. 결과 : 총 55명의 환자가 분석에 포함되었고, 남자 32명, 여자 23명, 평균 나이는 38.2세(16-65세)였다. 기저 질환은 급성 백혈병 33명, 골수이형성 증후군 12명, 만성 백혈병 3명, 기타 7명이었다. 진균 감염은 확진 1명, 가능 5명, 추정 47명, 불확실 2명이었고, 감염 장소는 폐를 침범한 경우가 49명, 파종감염 6명이었다. 전체적으로 41.8% 환자에서 양호한 반응을 보였으며, 치료군, 치료후 기저질환의 상태, 침습성 진균 감염 진단시 호중구 감소증 여부, 스테로이드 등 면역억제제 사용 여부가 유의한 예후인자였다. 약제관련 이상반응은 14.5%에서 관찰되었고, 발열, 피부 발진, 간기능 저하 등으로 나타났다. 이중 4명에서 이상반응과 관련하여 투약을 중지하였고, 약제 중단 후 증상은 모두 호전되었다. Caspofungin 관련 신독성은 관찰되지 않았다. 결론 : Caspofungin은 국내 혈액질환 환자에서 침습성 진균 감염증의 구제치료에 효과적으로 안전하게 사용될 수 있겠다. 최근 여러 항진균제들이 개발되어 임상에 도입되고 있는 바, 항진균 작용 범위, 독성, 약역동학적 특성, 비용-효과면 등을 고려하여 환자별로 직절한 항진균제를 선택하도록 해야 할 것이다. Background : Invasive fungal infection (IFI) is an important cause of morbidity and mortality in patients with hematologic malignancy. Patients with IFI who fail to standard therapy have poor prognoses. We investigated the efficacy and safety of caspofungin (CAS) in Korean adults with hematologic diseases and IFI who did not respond to the conventional antifungal therapy. Materials and Methods : Patients with IFI refractory or intolerant to standard antifungal therapy received CAS 50 mg IV daily after 70 mg loading dose on day 1. Efficacy and safety of CAS were assessed in patients who received more than one dose. Favorable response [complete (CR) or partial (PR)] was defined as significant improvement of all clinical symptoms, signs, and radiologic abnormalities. Results : From Feb. 2004 to Feb. 2005, 55 patients who met the inclusion criteria were enrolled. There were 32 male and 23 female patients with mean age of 38.2 years (range, 16-65). Underlying diseases were acute leukemia (33 cases), myelodysplastic syndrome (12 cases), chronic myelogenous leukemia (3 cases), and other hematologic diseases (7 cases). Thirty-six patients were receiving chemotherapy and 13 patients were under hematopoietic stem cell transplantation (HSCT). The number of proven, probable, possible, and indeterminate IFI cases was 1, 5, 47, and 2, respectively. Conventional amphotericin B, intravenous itraconazole, and liposomal amphotericin B were administered for average of 14.9 days prior to administering CAS. Mean duration of CAS therapy was 12.8 days (range, 1-45). Twenty-three patients (41.8%) showed favorable responses (CR : PR=8 : 15) at the end of CAS therapy. Chemotherapy group, neutropenic state, remitted state of underlying disease, and no steroid therapy were significant prognostic factors for favorable response. Eight (14.5%) patients developed drug-related adverse events such as fever, skin eruption, and hepatic dysfunction which were reversible after discontinuation of CAS. Drug-related nephrotoxicity was not observed. Conclusion : On the basis of our investigation, CAS was effective and safe as a salvage therapy of refractory IFI or as an alternative for patients intolerant to standard antifungal agents.

2-구획 인공 모세혈관 모델을 이용한 Pseudomonas aeruginosa 임상균주에 대한 Panipenem의 효과

이동건,전혜선,최수미,최정현,유진홍,신완식 대한감염학회 2004 감염과 화학요법 Vol.36 No.4

목적 : Panipenem은 일본에서 개발된 카바페넴계 항생제로 광범위한 항균력을 나타낸다고 보고되고 있지만 P. aeruginosa에 대해서는 아직 논란이 있다. 본 연구에서는 임상에서 분리된 P. aeruginosa 균주를 대상으로 사람의 약역학을 모의할 수 있는 시험관내 역동 모델을 이용하여 panipenem (PAPM)과 imipenem (IMPM)의 효과를 비교하고 Muller-Hinton broth (MHB)와 basic amino acid 함량이 적은 배지(Minimum Broth Davis, MBD)에 효과의 차이가 있는지 확인하고자 하였다. 재료 및 방법 : 혈액에서 분리된 P. aeruginosa SGP14 균주를 대상으로 하였다. 사람의 약동학을 모의할 수 있는 2-구획 인공 모세혈관 모델(two-compartment model)을 제작하였고, 세균이 peripheral compartment에서 반감기에 따라 농도가 변하고 있는 항생제에 노출되고, 접종한 세균의 수는 희석되지 않게 하였다. PAPM과 IMPM의 용량은 500mg씩 하루 2회를 모의하도록 하였고 2일간 실험하였다. Panipenem, imipenem의 반감기는 사람의 약역학과 같이 10시간에 맞추었다. 항생제 투여 간격은 panipenem, imipenem 모두 12시간으로 하였고 각 항생제의 최고 및 최저농도는 사람에 투여했을 때의 혈중농도에 맞추었다(panipenem 각각 45.6, 0 ug/mL, imipenem 각각 33.0, 0 ug/mL). 배지는 MHB와 MBD를 사용하였고 4군으로 나누어 실험하였다. [PAPM (MHB), PAPM (MBD), IMPM (MHB), IMPM (MBD)] peripheral compartment에서 0, 1, 2, 4, 6, 8, 12, 24, 32, 48시간에 맞춰 샘플을 하였고 집락수 (cfu/mL)를 측정하였다. 결과 : SGP14에 대한 PMPM, IMPM의 MIC는 각각 64, 2 ug/mL이었다. PAPM (MHB)는 2시간이 지나면서 다시 자라기 시작하여 32시간째부터는 항생제를 사용하지 않은 대조군과 같은 곡선을 보였다. 12시간까지의 집락수 변화는 4가지 실험군에서 군간 의미있는 차이를 보이지 않았지만(P=0073) 군내의 PAPM (MHB)가 PAPM(MBD), IMPM (MBD)와 비교하여 집락수 변화가 유의하게 작았다. 또한 48시간까지의 집락수 변화는 PAPM(MBD)이 가장 많았고, 그 다음이 IMPM (MHB), IMPM(MBD)였으며, PAPM(MHB) 순이었다(P=000). 48시간까지 집락수 변화는 IMPM (MHB)와 IMPM (MBD)사이에 차이가 없었다. 결론 : 사람의 혈청내 basic amino acid 농도와 PAPM의 농도를 모의하도록 한 2-구획 인공 모세혈관 모델에서 PAPM은 IMPM과 비교하여 P. aeruginosa에 대해 비슷하거나(12시간째) 더 나은 살균력을 보였다(48시간째). 추후 본 실험의 결과와 실제 임상에서의 P. aeruginosa에 대한 panipenem의 효과를 비교해보는 것이 필요하겠다. Background : Panipenem (PAPM) is a new carbapenem which has an enhanced broad spectrum activity against both gram-positive and negative organisms. However, its activities in vitro against Pseudomonas aeruginosa are still under controversy. The aim of this study was to compare the activity of PAPM with those of imipenem (IMPM) against clinical isolates of P. aeruginosa using in vitro kinetic model and to evaluate the differences according to the quantity of basic amino acid in media. Materials and methods : Using a clinical isolate of P. aeruginosa (SGP14) from blood, an in vitro 2-compartment artificial capillary model based on a dialyzer unit was prepared. Antibiotics were given as a bolus q12 hrs for 48 hrs. Simulated doses and frequencies of PAPM and IMPM were 500 mg q12 hrs as approved by Korea Food and Drug Administration. Muller-Hinton broth (MHB) and minimal broth Davis (MBD) were used as culture media and we divided the experiments into 4 groups [PAPM (MHB), PAPM (MBD), IMPM (MHB), IMPM (MBD)]. At 0, 1, 2, 4, 6, 8, 12, 24, 32, and 48 h, samples were removed from peripheral compartment and viable bacterial counts were measured. Results : The susceptibility of PAPM and IMPM for SGP14 were 64 and 2 ug/mL in MHB and 4 and 2 ug/mL in MBD, respectively. Up until 12 hours, changes in bacterial colony counts were not significantly different (P=0.073) for each group. However among the four groups, PAPM (MHB) showed the least changes compared with PMPM (MBD), IMPM (MBD). The largest decrement of colony during 48 hours was observed with PMPM (MBD), followed by IMPM (MHB) or IMPM (MBD), and PAPM (MHB) in decreasing order (P=0.00). There were no differences between IMPM (MHB) and IMPM (MBD) as for the change in colony counts. Conclusions : The bactericidal activities of panipenem against the clinical isolate of P. aeruginosa was similar (at 12 h) or superior (at 48 h) to that of imipenem in an in vitro 2-compartment artificial capillary model using minimal broth to simulate human serum drug concentrations.

WWW기반의 소액 정보상품 거래를 위한 전자지불 프로토콜

배수진,김종근 영남대학교 공업기술연구소 1999 工業技術硏究所論文集 Vol.27 No.1

Electronic Commerce(EC) is rapidly spreading on the Internet. For supporting EC, we need more necessity of electronic payments. Especially, most of EC on the Internet is small accounts(micro-payments), so electronic payment system must suit to dealing (or micro-payments. Lots of micro-payment system are studied and developed. Most of electronic micro-payments protocol have studied on the base of electronic money. But, owing to lack of understanding and difficulty to fit real practical situation it may be premature to apply practical Internet environment. We propose an electronic micro-payments protocol for information goods. Our protocol is acted on basis of bank account, so it is easy to apply on Internet for EC.

GATT와 WTO의 농산물교역에 관한 규정분석

박근수 慶南專門大學 1995 論文集 Vol.23 No.1