無形資産의 會計情報有用性에 관한 歷史的 考察

박대규 한국경영교육학회 2005 경영교육연구 Vol.37 No.-

It is argued that balance sheets fail to reflect firms' true financial position because accounting principles do not account for intangible assets fully and accurately. Evidence in previous studies are not consistent whether financial statements provide more useful information over time. This study reviews the role of intangible assets in explaining the usefulness of accounting information under conservative accounting. As intangible expenditures are rapidly increased, price-to-book ratios become larger, implying that discrepancy between equity market value and equity book value is material. Since fast-growing firms spend more intangible expenditures, valuation of such firms is so difficult that information asymmetry or transaction cost surrounding them is quite high. More importantly, when market participants do not properly evaluate such firms' intangible expenditures, their incentives for investments will be minimized. This will prevent high-tech firms from investing and growing continuously. While Korean firms' research and development expenditures keep increasing over last twenty years, price-to-book ratios are decreasing for the same period of time. However, the trend of price-to-book ratios is not the same for high tech vs. low tech firms. Further, major revision of accounting principles in 1998 related to intangible assets affects the value relevance of intangible expenditures. These evidence suggests that research on intangible assets should be carefully designed and performed. 最近 文獻硏究에 따르면 企業의 財務狀態를 나타내는 貸借對照表가 無形資産의 漏落으로 企業의 實質價値를 正確하게 反映하지 못하여, 財務諸表의 效率性이 低下되고 있다는 主張이 일고 있다. 이러한 會計情報의 有用性이 낮은 原因은 産業社會에서 知識社會로의 變化에 따른 無形資産 投資의 增加에 대하여 現行 保守主義 會計시스템에서의 無形資産의 認識과 測定의 限界点때문이다. 無形資産에 대한 投資가 增大됨에 따라 企業이 保有하는 經濟的 資源의 價値를 反映하는 市場價値 對 帳簿價値比率의 差異가 커지고 있음을 볼 수 있다. 그 差異만큼 이는 資本市場에서 會計的으로 說明하지 못하는 것은 無形資産의 價値에 관한 것이다. 이와 같이 無形資産의 比重이 높은 高成長企業의 情報에 대한 不均衡은 企業에 있어서는 資本費用의 增加이며, 株式 投資者 및 利害關係者들에게는 去來費用의 增加를 招來하게 될 것이다. 企業이 無形資産의 認識과 測定의 不在로 株式市場에서 公定한 評價를 받지 못한다면, 企業의 內在價値는 低評價를 받을 것이고 知識産業에 있어서 硏究開發投者는 忌避現象으로 이어질 것이다. 따라서 産業環境의 變化와 競爭深化에 따른 無形資産 投資의 增加와 關聯하여 無形資産의 過去, 現在의 硏究를 檢討한 후, 未來 無形資産의 硏究方向을 提示할 필요가 있다. 이러한 先行硏究 檢討와 無形資産性 支出의 價値關聯性 硏究는 去來所 上場企業에서 無形資産性 支出의 價値評價에 參考가 될 것이다. 이것은 現行 企業會計基準의 妥當性 與否를 判斷하는 데 도움이 될 것이다.

The Effects of Patient Safety Culture Perception and Safety Control on the Patient Safety Management Activities of Psychiatric Ward Nurses

박대규,안효자 한국정신간호학회 2023 정신간호학회지 Vol.32 No.2

Purpose: To provide basic data to find ways to increase the patient safety management activities of psychiatric ward nurses and establish measures for patient safety. Methods: The research was conducted with psychiatric nurses who had worked for > 6 months in 9 psychiatric hospitals across 3 regions. Data collection spanned June 16 to July 7, 2022, the research tools being patient safety culture perception, safety control, and patient safety nursing activities. Results: A hierarchical regression analysis showed the factors influencing patient safety management activities. In Model 1, factors of the position of the subject and number of accident reports in the past year appeared significant (F=6.63, p<.001); the explanatory power was 9.8 %. In Model 2, patient safety culture perception appeared significant (F=15.26, p<.001); explanatory power increased to 45.1 %. In Model 3, safety control appeared significant (F=14.63, p<.001); explanatory power increased to 46.6 %. Among the perceptions of patient safety culture, communication, and procedures, incident-reporting frequency and hospital environment were identified as significant. Conclusion: The factors for psychiatric nurses' patient safety management activities are patient safety culture perception and safety control. Patient safety culture perception is a particularly important factor, and a strategy is needed to increase it.

비정규직의 눈으로 말하는『비정규 노동』이 되기를

박대규 한국비정규노동센터 2004 비정규 노동 Vol.2004 No.1

運輸從業員의 個人的 特性에 따른 信賴形成과 共同體意識 및 職務滿足간의 關係分析

金孝宣,朴大圭 尙志大學校 産業經營硏究所 1999 産業經營硏究 Vol.9 No.-

In this paper, the theories of confidence building, cooperative spirit and job satisfaction are described through the antecedent research, after the model-design and hypothesis for the empirical analysis about this relation are set, these are verified statistically. This study has been analyzed practically in compensation for transportation employees at Kyong Buk areas. The purposes of the research about relations among their confidence building, cooperative spirit and job satisfaction are to recognize the labor and management relationship of transportation industry, improve the productivity, build reliable society, settle the industrial peace, and realize the welfare state. In research model, the individual characteristics(independent variable) consist of the sex, age, scholarship, type of cars, and period of work. And intervening variable consists of the confidence building and cooperative spirit. Dependent varible is job satisfaction. The hypothesis about these are followed as like. First, it will be similar difference in effectiveness of group as to the personality. Second, job satisfaction will be similar difference with confidence building and cooperative spirit. The statistical verification and analytic results can contribute toward establishing the business strategy. Through this research, transportation employees who works in Kyong Buk and country is thinking that labor and management relationship will be constructed cooperatively when the trust is shaped, cooperative spirit is reinforced, and job satisfaction is accomplished.

AHP 기법을 이용한 에너지·자원기술개발사업 분석에 관한 연구

박대규,유호연,김황만,이덕주 대한산업공학회 2007 대한산업공학회 추계학술대회논문집 Vol.2007 No.11

6-Aminonicotinamide 處理에 依한 鷄胚의 Langerhans섬의 組織形成에 미치는 影響

朴大圭 慶北大學校 文理科大學 1978 文理學叢 Vol.5 No.-

A teratogenic dose of 6-Aminonicotinamide (6-AN), an antagonist of nicotinamide, was injected into the yolk mass at 6-day of incubation and the effect of this treatment on the histogenesis of the islets of Langerhans of developing chick embryos was studied with the folowing results. (1) The amount of alpha tissue in the 6-AN-treated pancreas, as compared with that in controls, was decreased to 4% and 7%, on 9 and 11-day of incubation, respectively. However, the alpha islets showed an increase in amount from day 15 and 17 at which time it was similar to that found in the control pancreas. (2) Beta islets in control pancreas appeared from 9th day of incubation followed by progressive increase appeared from 9th day of incubation followed by progressive increase in amount to the prehatching stage. Beta islets in treated pancreas appeared from the 10th day of incubation and also showed a gradual rise in amount to the prehatching stage. From 15-day of incubation the amount of beta tissue in treated pancreas increased slightly higher than that in control. (3) The changes in the relative amount of acinar and connective tissue in control and treated pancreas showed a similar pattern. (4) The staining intensity of the alpha granules of the treated pancreas was similar to that of controls, while the staining intensity of the beta granules was poor until day 15 after which time it was similar to that found in the control pancreas.

鷄胚 發生에 따른 肝臟 및 卵黃囊의 Glycogen 代謝에 미치는 6-Aminonictinamide 의 影響

朴大圭 慶北大學校 1983 論文集 Vol.36 No.-

Chick embryos were exposed to a teratogenic dose (10μg) of 6-minonicotinamide(6-AN) at day-6 of incubation, and the effect of this treatment on the glycogen metabolism of liver and yolk sac was investigated with the following results. 1. The treated embryos showed malformation with tibiotarsal micromelia and decrease in the body and liver weight, suggesting that 6-AN caused the suppression of total growth rate in developing chick embryos. 2. The glycogen content in the liver of normal embryos increased during development up to day-18 and then decreased significantly at the prehatching periods, while treated embryos showed similar changes in glycogen content but they had higher values by 49% compared to that of controls. The glycogen content in the yolk sac was appeared to have similar pattern to that of liver. 3. 6-AN caused a decrease in blood sugar and this hypoglycemia persisted throughout the whole incubation period, however, treated embryos exhibited a tendency to return to its normal level at the prehatching stages. 4. The activities of total and active glycogen synthetase increased gradually to reach maximum activity at day-16, after which it decreased rapidly in the liver of both control and treated embryos. But the total and active synthetase in treated livers displayed higher activity values than those of control livers. The total synthetase showed higher activity. 5. In control liver, the total phosphorylase activity increased 1.4-fold from day-8 of embryonic development up to two day of hatching, whereas active phosphorylase showed developmental pattern to those of control, even though they had relatively lower activities. Yolk sac phosphorylases were appeared to have lower activities with similar changing patterns to those of livers in control and treated embryos. 6. The activity of active synthetase I correlatted very well with glycogen deposition or mobilization in the liver, while it seemed no relationship between active phosphorylase a and glycogen metabolism of the liver. 7. There was a close relationship between the ratio of phosphorylase a/glycogen synthetase I and the glycogen content of the liver. An increase or decrease in this ratio might result in glycogenolysis or glycogenesis, respectively. 8. From the above experimental data investigated so far, it can be concluded that 6-AN might inhibit the enzyme exchange reactions which in turn selectively interfere with the interconversion of synthetase I to synthetase D and the activation of phosphorylase b to phosphorylase a, which results in hypoglycemia by inhibiting the breakdown of glycogen. Therefore 6-AN induced malformation would be associated with hypoglycemia. Abbreviations: 6-AN, 6-aminonicotinamide; NAD, nicotinamide adenine dinucleotide; EDTA, ethylenediaminetetraacetic acid; ATP, adenosine triphosphate; ADP, adenosine diphosphate; AMP, 5'-adenosine monophosphate; cAMP, 3',5'-cyclic adenylic acid; UDPG, uridine diphosphoglucose; TCA, trichloroacetic acid; Sigma, Sigma, Sigma Chemical Company, U.S.A.

연구발표논문초록 : 산화철환원 속도의 수학적 해석

박대규,문세기,유경옥 한국화학공학회 1979 Korean Chemical Engineering Research(HWAHAK KONGHA Vol.17 No.3

條件適合理論에 의한 豫算管理시스템分析의 實證的 硏究

朴大圭 中央大學校經營硏究所 1988 經營學論集 Vol.14 No.1

W 활성소결체의 Ni-rich 상의 양이 응력 파단 성질에 미치는 영향에 관한 연구

박대규,김수성,이경섭,Park, Dae-Gyu,Kim, Su-Seong,Lee, Kyung-Sub 한국재료학회 1992 한국재료학회지 Vol.2 No.4

W-0.4wt% Ni, W-0.8wt% Ni 활성 소결체의 Ni rich상의 양이 응력 파단 성질에 미치는 영향을 조사하기 위하여, direct load creep tester를 사용, 100$0^{\circ}C$~120$0^{\circ}C$, 수소 분위기에서 응력 파단시험을 하였다. 100시간 응력 파단 강도는 니켈 함량이 0.4wt%, 0.8wt%로 증가 함에 따라, W-0.2wt% Ni의 경우와 비교하여 100$0^{\circ}C$에서 43%, 90%, $1100^{\circ}C에서$ 35%, 60% 높았으며, 이는 초기 결정립 조대화, 비이론밀도의 상승과 시험 중 결정립 성장 때문으로 생각된다. W-0.4wt% Ni의 크리프변형 활성화 에너지는 81.3kca1/mol으로, 변형기구는 Ni rich 상을 통한 W 확산과 결정립 내부 변형이다. 응력 파단 시험 후, 파단면은 입계 파괴 양상을 나타내었다. 소결시 생성된 고립 기공이 결정입계에 있는 Ni rich상을 따라 전파하였기 때문이다. The effect of Ni-rich phase on the stress-rupture properties of Ni mlcroalloyed W were studied using direct load creep tester at 100$0^{\circ}C$, 110$0^{\circ}C$, and 120$0^{\circ}C$ in $H_2.$ The stress rupture strength of 100hrs. of W-0.4wt% Ni was 43% higher at 100$0^{\circ}C$ and 35% higher at 110 $0^{\circ}C$than that of W-0.2wt% Ni due to the larger initial grain size, the higher relative density and the higher grain growth during test. That of W-0.8wt% Ni was 90% higher at 100$0^{\circ}C$ and 60% higher at 110$0^{\circ}C$ than that of W-0.2wt% Ni. The activation energy of W-0.4wt% Ni for creep was 81.3 Kcal/mole. It was considered that creep deformation was controlled by the diffusion of W in the Ni rich phase between the grains and the deformation of grains. All of the specimens showed intergranular fracture by grain boundary cavitation and growth of cavity throughout the entire spcimen cross-section.