감사위원 선임방식의 변경과 이익조정에 관한 연구

최헌섭(Choi Heon-seob),정래용(Chung Rae-young) 한국국제회계학회 2017 국제회계연구 Vol.0 No.73

이 논문은 2009년에 도입된 감사위원 선출시 일괄선출방식으로의 변경이 감사위원회의 독립적인 본래의 역할에 어떤 영향을 주었는가에 대한 검증을 위하여 감사위원회 선임방법의 변경 이전과 이후에 이익조정의 차이가 있는지 실증한다. 검증을 위한 표본기업은 비금융업을 영위하는 유가증권시장(KSE) 상장기업을 대상으로 분석기간은 2003년부터 2015년까지, 기업-연도 2,957개이다. 실증결과를 요약하면 첫째, 감사위원회를 의무적으로 도입한 기업의 경우 감사위원 선임 시 일괄선출방식으로 변경은 이익조정이 증가하는 결과를 보여주고 있다. 둘째, 자발적으로 감사위원회를 도입한 기업의 경우 감사위원 선임 시 일괄선출방식으로 변경은 이익조정의 차이가 없는 것으로 나타났다. 이러한 실증결과는 회계투명성을 위하여 정책결정자에게 감사위원의 선임방법에 있어서 일괄선출방식에서 분리선출방식으로 변경되어야 감사위원회 본래의 역할을 더 적절하게 할 수 있다는 것을 보여주고 있다. This study tries to investigate the effects of earnings management on the change of audit committee director choice. We examines closely the relation between earnings management and the change of the total election of audit committee choice from separate election of the audit committee director choice on Commercial Act adopted in 2009. Our major empirical results of the study are summarized as follows. Firstly, companies with a mandatory audit committee has increased earnings management by means of a discretionary accruals after from the adoption of separate election of audit committee to the adoption of total election of the audit committee. However, there is no difference in the amount between discretionary accruals and the change of audit committee director choice for the voluntarily choice company of audit committee. This results might imply that our study contributes to the related fields as follows. This study gives rise to the momentum that shows the relations between the quality level of financial reporting and the choice audit committee director. Our findings make some important contributions to regulatory bodies in that the adoption of separate election of the audit committee director.

국가정신보건정책안의 우선 순위에 관한 전문가 설문조사

신영전,남정현,유원섭,이선영,유주영 漢陽大學校 精神健康硏究 2000 精神健康硏究 Vol.19 No.-

야생 등줄쥐 (Apodemus agrarius coreae) 간뇌의 Dopamine성 신경세포

정영길,이남섭,민성기,김무강 대한해부학회 1997 Anatomy & Cell Biology Vol.30 No.6

등줄쥐 연수의 Tyrosine Hydroxylase, Dopamine-β-Hydroxylase 및 Phenylethanolamine-N-Methyltransferase 면역반응신경세포

정영길,이남섭,민성기 대한해부학회 1998 Anatomy & Cell Biology Vol.31 No.3

전동휠체어용 Variable Reluctance Motor의 개발에 관한 연구

李奉燮,李英美 三陟大學校 産業科學技術硏究所 2002 産業科學技術硏究論文集 Vol.7 No.2

In this paper, the variable reluctance motor(VRM) has a simple rotor construction with no winding. It also has simple concentrated windings on the stator. Thus, it is expected to be a lower cost machine to manufacture than the squirrel cage induction motor. The main object of this paper is to predict the locked rotor torque waveforms for the VRM. The locked rotor torque for VRM has been calculated using two-dimensional FEM(Flux2d) and the results are shown in the paper.

자속횡방향형 클로폴 리니어 스테핑 모터의 개발

이봉섭,진광윤,오홍석,김영흥 三陟大學校 2002 論文集 Vol.35 No.-

In this paper, the new transverse flux machine type claw pole linear stepping motor(TFM_CPLSM) is proposed. And the magnetic equivalent circuit of TFM_ CPLSM is derived by the structure of the TFM_CPLSM. The design parameter, the magnetic flux density and the static thrust force of TFM_CPLSM are Performed with three-dimensional finite element method.

JavaSpace를 이용한 분산 시뮬레이터(JSDS)구현

주영섭,김화종 강원대학교 정보통신연구소 2001 정보통신논문지 Vol.5 No.-

Distributed simulation is being used not just for system analytic purpose but also for building virtual environment which has widely applicable area in commercial and military purpose. In this paper, we implemented JavaSpace based distributed simulator(JSDS). JSDS makes up message queues on JavaSpace, which is network virtual object storage and uses it to exchange messages. This communication model prevents losses of messages being exchanged on simulation time and it makes the user can easily treat the failure of one local system and also provides a flexibility of free participating and leaving the simulation. Although there is a disadvantage that programmer should develope the simulation program with Java language, it can be run on any platform and easy to develope. On the other hand, to prevent' causality error' which is inevitable on distributed simulation, JSDS uses optimistic synchronization algorithm and uses re-synchronization mechanism to prevent excessive use of memories. To test JSDS, we simulated Ethernets. on this simulation, JSDS worked well and we found it has advantages of relibility and flexibility on distributed simulation.

흰쥐에서 음경발기 평가의 척도로서 음경해면체내압측정술 확립

송윤섭,김용준,이광우,김준모,문기혁,박영호,민영기,유형균,김형건 순천향의학연구소 2001 Journal of Soonchunhyang Medical Science Vol.7 No.1

Purpose: Because studies about the control of penile erection at the entral nervous system was dependent on the animal experiments, establishment of measuring penile erection is important to evaluate the effects changes at the central nervous system on the penile erection. Intracavernous pressure measurement in rats has been introduced as a suitable index for the evaluation of penile erection but this method is invasive and technically difficult. So, we established the intracavernous pressure measurement in rats as the experimental index for penile erection. Materials and Methods: 42 male adult Sprague-Dawley rats (250-300gm) were divided to saline or papaverine treated group. Rats were placed on a heating table to maintain their body temparature and anesthetized with 50mg/kg of pentobarbital sodium by intraperitoneal injection. A cannula was inserted to the left carotid artery to measure systemic blood pressure. Saline (0.05, 0.1ml), papaverine(0.05, 0.1, 0.25, 0.5, 1.0, 2.0mg) were injected intracavernously via 26 guage needle filled with saline or papaverine which connected to pressure transducer and polygraph was inserted into the corpus cavernosum on one side to inject the drug and to measure intracavernous presure. Results: Properly executed insertion and intracavernous administration produced a instantaneous but transient rise in intracavernous pressure that substantially stabilized and maintained at 5.4±0.4mmHg. Intracavernous pressure and duration of penile blood flow following intracavernous injection of papaverine are increased comared to those of saline. Conclusions: Monitoring intracavernous pressure in rats represents a suitable index for the evaluation of penile erection in small laboratory animals.

일부 병원에서의 입원비 본인부담양상

신영전,유원섭,하헌영,정설희 한양대학교 의과대학 2000 한양의대 학술지 Vol.20 No.1

The purpose of this study was to estimate the proportion of user charges out of total treatment costs and to investigate the occuring status of the charge of non-benefit service. The data were collected from 6 hospitals in 3 cities (Seoul 2, Incheon 3, Shihung 1), which containing 1,752 discharge-bills of discharged patients insured by health insurance. The data were analyzed after standardization of the items of non-benefit services. The result are as follows; 1. the average percent of the cost-sharing of discharged patients was 38.1%(benefit : 15.5%, non-benefit : 22.6%) and the proportion of the cost-sharing due to non-benefit services was greater than that due to benefit services. 2. The occurrence rate and the occurred number of non-benefit services were different among hospitals and showed characteristic occurrence rate in individual hospitals. 3. In acute appendicitis, the characteristics of the occurrence rate and the occurred number of non-benefit services by individual hospitals was similar to those of hospitals. It suggest that the hospitals intentionally applied non-benefit item to patients in order to increase their profit. These findings suggest that the burden of cost-sharing is still high especially due to non-benefit services, so it is necessary to extend the coverage of insurance benefits and to develop management system for the appliance of non-benefit services. Regarding the discharge-bill, all service charges should be included in the bill.

무선 프린터 인터페이스 장치의 설계

강영석,배장섭,김재향,김기래 신라대학교 자연과학연구소 2000 自然科學論文集 Vol.8 No.-

Many computers in the office and the laboratory of a school are generally interconnected through the Local Area Network (LAN). Users of computer interfaced with the LAN use the same printer with time sharing. Alternatively, they use the multi-user printer interface to print in the office which can't have LAN system due to the great expenses. Otherwise they have to connect directly moving the printer to computer. In this papaer, we present a new printer interface equipment which can interface a printer and multi computers through wireless using the radio frequency of about 430MHz. The tranceivers of the equipment consist of two part: one part is installed in parallel port of computer and other part is installed in Centronix port of printer. Their maximum data rate is 9600bps and the communication area is about 50 meters in best case. The merits of this equipment are low in cost and small in size.