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.

양격산화탕(凉膈散火湯)의 항염증(抗炎症) 효과에 대한 연구

탁미진,탁명림,강경화,고우신,윤화정,Tak, Mi-Jin,Tark, Myoung-Rim,Kang, Kyoung-Hwa,Ko, Woo-Shin,Yoon, Hwa-Jung 대한한방안이비인후피부과학회 2010 한방안이비인후피부과학회지 Vol.23 No.1

Objective: Yang Geouk San Hwa - Tang (YGSHT) has been widely used in Sasang Constitutional Medicine of Korea for treatment of acute inflammatory symptom, such as palatine tonsillitis, polydipsia, headache, papule, pimple however, the mechanism of its anti-inflammatory activity has not been clarified. In this study, therefore, we investigated the mechanism of the inhibitory effect of YGSHT on LPS-induced inflammation. Materials and methods: The effect of YGSHT was analyzed by ELISA, RT-PCR and Western blotting in LPS-stimulated RAW264.7 cells. Results: We found that YGSHT suppressed not only the production of pre-inflammatory cytokines (IL-$1{\beta}$ and TNF-$\alpha$), the generation of nitric oxide (NO) and prostaglandin E (PGE)2, but also the mRNA expression of pre-inflammatory cytokines, inducible nitric oxide synthase (iNOS), and cyclooxygenase (COX)-2. Furthermore, YGSHT was shown to inhibit the phosphorylation of ERK1/2 and JNK1/2 and the activation and translocation of NF-kB from cytosol to nuclear in LPS-stimulated RAW264.7 cells. Conclusions: These results suggest that YGSHT exerts an anti-inflammatory effect through the regulation of the ERK1/2 and JNK1/2 pathway and NF-kB pathway, thereby decreasing production of pre-inflammatory cytokines, NO, and PGE2.

아파트 1층주호의 생활양태 연구

우동주,이화철,윤석환 東義大學校産業技術開發硏究所 1998 産業技術硏究誌 Vol.12 No.-

The behaviors of dwellers in the 1st floor unit is different from it of upper floor unit. in apartmenthouse. But the unit plans of apartmenthouse have been designed all the same in Korea. The purpose of this study is to find the dweller's behaviors of 1st floors unit for design of proper the unit plan for dwellers' life at the 1st floor in the apartmenthouse. The design of first floor units should be considered with changing usage such as children's playroom, cloth altering shop and other needs of dwellers. And therefor the unit has to be designed to give more flexibility to differentiate from upper floors. The using a common entance as main exit to ground floor unit should be replaced with other means such as individual garden or balcony to make best of its feature as ground floor.

[논문]감천댐 건설에 따른 기상변화 연구

이화운,정우식,이귀옥,임헌호,백승주 부산대학교 환경문제연구소 2004 環境硏究報 Vol.22 No.-

In order to investigate the variation of meteological factors induced by construction of dam, the prediction model, WQRRS, is used. As a result, the effect of Dam construction showed that the amount of evaporation increases because of broad water surface area. Therefore, nighttime relative humidity is raised, and annual foggy days are increased more than 7days and sunshine hours are decreased.

분산형 웹서비스를 위한 플랫폼의 성능 비교

우세영,김화종 강원대학교 정보통신연구소 2002 정보통신논문지 Vol.6 No.-

In this thesis, various types web services, I.e., mathematical operation, file input/output test, manipulation of characters, using post method are investigated in order to compare the performance of those web service platforms. Simulation results showed ASP(Active Server page) has better performance in manipulation of characters, but worse performance for mathematical operation than others. NET has better performance for mathematical operation but worse performance in manipulation of characters than others. JSP(Java Server Page) showed better performance in file input/output.

백서의 치아이동 시 피질골 천공이 치주조직의 OPG, RANK, RANKL의 발현에 미치는 영향

박우경,김성식,박수병,손우성,김용덕,전은숙,박미화 대한치과교정학회 2008 대한치과교정학회지 Vol.38 No.3

치아이동 시 피질골 천공이 치조골 재형성에 미치는 영향을 알아보기 위해서 생후 15주된 자성백서를 사용하여 피질골 천공 후 치아이동을 실시한 실험군(Tooth movement with cortical punching: TMC group, n = 16)과 교정적 치아이동만 실시한 대조군(Tooth movement only group: TM group, n = 16)의 치아주위조직을 면역조직화학염색을 통하여 관찰하였다. 실험군과 대조군의 실험동물에 20 gm의 힘으로 상악 전치부 사이를 이개시키는 치아이동을 시행하였으며 실험군에서는 상악 전치부 구개부위에 피질골 천공을 실시하였다. 치아이동 후 1, 4, 7, 14일째에 실험군과 대조군의 실험동물을 희생시켰다. 면역조직화학염색법으로 OPG, RANK, RANKL의 발현을 비교한 결과, OPG의 발현은 양 군 모두에서 미처치 대조군에 비하여 감소되었으나, 실험군에서의 발현이 대조군보다 컸으며, RANK, RANKL은 피질골 천공을 시행한 경우에 더 강한 발현을 보이는 것이 관찰되었다. 따라서 피질골 천공이 치주조직의 OPG, RANK, RANKL의 발현에 영향을 미치며 치조골의 재형성을 향상시키는 것을 알 수 있었다. Objective: The purpose of this study was to investigate whether cortical punching could stimulate the expression of OPG, RANK, and RANKL during tooth movement by immunohistochemistry. Methods: 34 sprague-dawley rats (15 weeks old) were allocated into 3 groups: TMC group (experimental group; Tooth Movement with Corticotomy, n = 16), TM group (control group; Tooth Movement only group, n = 16), and non-treatment group (n = 2). 20 gm of orthodontic force was applied to rat incisors by inserting elastic bands. The duration of force application was 1, 4, 7 and 14 days. A microscrew (diameter 1.2 mm) was used for cortical punching of the palatal side of the upper incisors in the TMC group. Results: Distributions of OPG, RANK, and RANKL were evaluated by immunohistochemistry. OPG, RANK and RANKL were observed on experimental and control groups. On the compression side, the degree of the expression of OPG decreased in both groups. The expression of RANK was most prominent in the experimental group of day 4. The expression of RANKL was most intensive and extensive in the experimental group of day 7. However, the expression of OPG was decreased in the experimental and control groups compared to the non treatment group. The expression of OPG, RANK and RANKL after force application were decreased at day 14. Conclusions: These findings suggested that cortical punching might stimulate remodeling of alveolar bone during a 2 week period of tooth movement without any pathologic change.

지형적 특징이 해풍시작에 미치는 영향에 대한 연구

정우식,이화운 한국대기환경학회 2003 한국대기환경학회지 Vol.19 No.6

We simulate the geographical effects on the onset time of sea breeze at Suyoung and Haeundae districts by using the LCM (Local Circulation Model). The following can be found out from the numerical simulation on Case I (real terrain) which considered the real geography of Busan metropolitan area. Especially, as a result of analyzing the land breeze path, it could be found along the coastline as it flows out through low land coastal area. To find out more about the effects of terrain and geography on the onset time of sea breeze, the results of numerical simulation of virtual geography are as follows. In Case II (flat terrain), to find out how the terrain slope affects the onset of sea breeze, flat land and the ocean was considered. As a result, convergence of nighttime air mass at a Suyoung area and nighttime strong wind speed phenomenon was not shown. In Case III (modified flat terrain), to find out the effects of the irregularity of coastline affecting the onset of sea breeze, numerical simulation was carried out by simplifying the complex coastline into segments of straight coastline. So land breeze system and changing process of sea breeze after sunrise at Suyoung and Haeundae was simulated almost in a similar manner. Through this we could find the effects of coastal irregularities on onset of sea breeze.

골격성 Ⅲ급 부정교합자의 전치부 수직피개도에 영향을 미치는 요소 - 개교군과 피개군간의 비교

정정화,남형진,강상욱,손우성 부산대학교 병원 암연구소 2009 부산대병원학술지 Vol.- No.25

冬蟲夏草의 抗轉移와 免疫增進에 關한 硏究

최우진,유화승,이용연,서상훈,조정효,이연월,손창규,조종관 대전대학교 한방병원 2000 惠和醫學 Vol.9 No.2

This experimental study was carried out to evaluate the effects of Cordiceps sinensis on the antimetastasis and immune activity. In order to investigate the effect of Cordiceps sinensis, the followings were performed; Cytotoxicity, inhibition of MMP-2 & MMP-9 gene expression, fraction of CD4+, CD8+, CD19+ in splenic cell, the moprphological change of splenic cells, gene expression of IL-12(p35), IL-12(p40), IFN-?? and splenic cell proliferation by CS-E. The results were obtained as follows. 1. CS-E did not present cytotoxic effect on L+14, B16-F10 melanoma cells and HMCB. 2. CS-E inhibited MMP-2 and MMP-9 gene expression more effectively compared with control group. 3. CS-E inhibited invasion of B16-F10 melanoma cells more effectively compared with control group. 4. CS-E helped CD4+, CD8+, CD19+ expression more effectively compared with control group. 5. CS-E activated phagocytic cells in spleen more effectively compared with control group. 6. CS-E helped IL-12(p35), IL-12(p40), IFN-?? gene expression in splenic cell more effectively compared with control group. 7. CS-E activated splenic cell proliferation more effectively compared with control group. From above findings, it is suggested that CS-E is able to inhibit metastasis of cancer and activate immune response system.

GC-ECD를 이용한 유기염소계 및 Pyrethroid계 농약 동시 분석법

김우성,이선화,김재이,정지윤,이명자,박영채,이영자,정성욱,이봉헌,박흥재 한국환경과학회 2003 한국환경과학회지 Vol.12 No.4

Pesticides were extracted from samples with 70% acetone and methylene chloride in order, and then cleaned up via open-column chromatography apparatus packed with florisil, and finally analyzed simultaneously the organochlorine and pyrethroid pesticides using GC(ECD). An ultra-2 fused silica capillary column was used to separate and identify the products. The resolution between the last isomeric peak of cypermethrin(59.987min) and the first isomeric peak of flucythrinate(60.043min) was not satisfactory. The last isomeric peak of fenvalerate(62.344min) and the first isomeric peak of fluvalinate(62.397min) were overlapped. Recoveries of soybean sample for the most pesticides were 73.3% to 102.4%. Detection limits were between 0.004 and 0.063 ㎍/㎎ when this method was used.