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고광진 ( Kwang-jin Ko ),이재경 ( Jaekyung Yi ) 한국회계학회 2017 회계저널 Vol.26 No.6
최근 대기업으로의 과도한 경제력 집중은 사회적 불평등을 야기하는 요인으로 지적된다. 이러한 경제력 집중의 부정적 단면 중 하나가 우월적인 지위를 가진 대기업의 협력회사에 대한 지나친 납품단가 인하 요구이다. 본 연구는 대기업과 협력사 간의 대등하지 못한 관계 하에서 대기업의 납품단가 관리에 대처하기 위한 협력사의 이익하향조정 행위가 나타나는지를 검증한다. 또한, 협력사 중 대기업 계열사인 계열협력사에 있어서는 지원(propping)이나 다른 전략적 목적으로 인해 비계열협력사와 비교해서 단가인하압력이 존재하지 않거나 약할 것으로 예상된다. 이 경우 계열협력사와 비계열협력사 간 이익하향조정에 차이가 있는지도 검증한다. 실증분석을 위해 우리나라 5대 제조기업의 등록 1차 협력사 737개 회사를 대상으로 2008년부터 2012년까지의 5개년 동안 3,553개 기업연도와 동일산업의 규모가 유사한 비협력사 대응표본 6,731개 기업연도를 사용하였다. 재량적 발생액에 기초한 이익조정 측정치를 측정하여, 납품단가 인하를 회피하고자 하는 유인이 있는 협력사가 이익을 하향조정 하는지를 검증했다. 재량적 발생액에 기초한 이익조정의 측정치는 Dechow et al.(1995)의 수정 Jones 모형과 Kothari et al.(2005)이 제안한 총자산이익률 변수를 추가한 모형으로 측정했다. 분석결과를 요약하면 다음과 같다. 첫째, 대기업의 협력사는 과도한 영업이익률에 따른 납품단가 하락을 회피하기 위해서 재량적 발생액을 사용하여 영업이익을 하향조정 한다. 대응표본과 비교해서 협력사는 영업이익률이 높은 구간에서 유의적으로 이익을 하향조정하는데 반하여, 영업이익률이 낮거나 음인 경우에는 이익조정행위에 차이를 보이지 않는다. 둘째, 대기업과 특수관계가 있는 계열협력사에 비해서 비계열협력사의 재량적 발생액이 유의적으로 낮아 납품단가 인하 압력이 비계열협력사에 집중되는 것으로 추론된다. In recent years, the polarization of wealth and the resulting economic inequality between big firms and their suppliers (vendors) has come into focus. It is a widespread practice in the subcontracting transactions between big buyers (mostly Chaebols) and their suppliers in Korea that the buyers continuously cut prices on the parts supplied from the vendors, abusing their dominant power in the contract. This study investigates whether the price-cutting pressure from the buyers based on the suppliers’ operating profit ratio provides a motivation to the vendors to manage their earnings downward. Among vendors, there are subsidiaries of buyers, and for these firms we expect less aggressive price-cutting by buyers compared to non-subsidiary vendors. Empirical analysis is performed using 3,553 firm-years of 737 suppliers of the top 5 big manufacturers in Korea and 6,731 firm-years of non-supplier control sample matched by size, industry and year. Earnings management is measured by discretionary accruals using both the modified Jones’ model and Kothari et al(2005)’s ROA adjusted modified Jones’ model. We find that the suppliers of Korean Chaebols manage their earnings to avoid price-cutting pressures from the buyers. Downward earnings management is more apparent when the operating margin is high and not significant when the operating margin is negative or low. However this downward earnings management is not significant in the subsidiary vendors, which means the Chaebols treat subsidiary vendors and non-subsidiary vendors differently when setting prices.
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고광진(Kwang Jin Ko) 한국프랑스학회 2001 한국프랑스학논집 Vol.36 No.-
Notre civilisation fait un usage croissant des signes abrviatifs, puisquon espere par 1 gagner de lespace et du temps. Le type formatif des signes abrviatifs pent se classifier en plusieurs types. armi plusieurs choses, les abreviations et les sigles sont un lexme ou un systems combinatoire darticulation dont on utilise pour abrrsger des lexiques ou des seulement lettres initiales. Par rapport la notation, les signes abreviatifs peuvent se diviser largement en signes abrviatifs ecrits ou oraux et en signes abrevaiatifs des ecrits-oraux communes. En particulier, on peut proposer plusieurs problmes sur lusage du point d$quot;abreviation, des lettres majuscules-minuscules et de la marque du pluriel. Donc, 1$quot;objet de cette etude consiste a analyser les problmes de la notation et a proposer le bon usage des signes abrviatifs(surtout, des sigles). A 1$quot;origine, les sigles avait pour Principe de utiliser le point d$quot;abreviation mais avec d$quot;autres sigles par initiales, on s$quot;est contente de lire ce qui etait ecru, sans necessairement comprendre Ie sens exact des lettres. O.N.U. et U.N.E.S.C.O. cessent d$quot;etre epeles pour etre prononces et, finalement, ecrits Onu et Unesco. Ces fours-ci, on tend de plus en plus supprimer les points d$quot;abreviation dans les sigles. Les symboles scrivent egalement sans point. Deuximement, un trs grand nombre des sigles recourent aux majuscules meme si le terme que 1$quot;on abrge n$quot;en comporte pas. La relation des signes abreviatif`s avec la majuscule n$quot;est pas evident. Il n$quot;est pourtant gure possible de traiter des majuscules sans aborder ce domaine. Un des faits curieux qu$quot;il faut souligner, c$quot;est que des termes qui, ecrits entierement en minuscules quand on les trouve en toutes lettres. Les sigles sons, abreges a 1$quot;aide d$quot;une majuscule, parfois isolee, parfois suivie de minuscules ou d$quot;autres majuscules. L$quot;acronyme est une abreviation qui se prononce comme un mot entier. Les acronymes de cette some se trouvent parfois en lettres minuscules avec une capitale a 1$quot;initiale(ex. Onu, Cegep, Cum). D$quot;autres acronymes sont tout en lettres minuscules(ex. silo, laser, radar) Enfin, les signes abreviatifs du franais permettent de distinguer un singulier d$quot;un pluriel en diverses manires. La methode la plus normale est I$quot;addition d$quot;un s I$quot;abreviation du singulier. Surtout, ils consistent en forme de la marque du pluriel seulement a partir du nom ou du nom compose. Autrement dit, la marque du pluriel des signes abreviatifs en anglais se fait en forme phonetique et graphique en meme temps, alors qu$quot;en franais, elle se fait seulement en forme graphique. Tout bien considers, on ne peut pas trouver le module unifie sur I$quot;usage du point abreviatif et d$quot;une majuscule des signes abreviatifs. Pourtant, on peut savoir que les systmes de la notation des signes abreviatifs consistent en usages pratiques. Car les signes abreviatifs se developpent de faon a permettre une comprehension reciproque dans la communaute linguistique, tout en developpant 1$quot;aspect de 1$quot;economie linguistique.
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4족 견마형 로봇의 동작 생성 및 제어에 관한 실험적 연구
고광진(Kwang-jin Ko),유승남(Seung-nam Yu),이희돈(Hee-don Lee),한창수(Chang-soo Han) 대한기계학회 2007 대한기계학회 춘추학술대회 Vol.2007 No.5
Quadruped robot is very useful mechanism for a various area. Recently, home entertainment and military robots adapted quadruped platform and useful function have been introduced. Our goal is the development of quadruped robot locomotion for any type of ground included to sloping one and irregular terrain. This paper, as a first step, deals with design and construction of quadruped robot walking on the flat ground. The most important factor of quadruped robot is stability of locomotion. At first, we introduce the developed quadruped robot based on dynamic simulation and experimental study of general gait algorithm. Finally, propose unique locomotion proper to our mechanism. Future work of this study is the performance test and analysis on the ground of various conditions and proposes the improved mechanism and gait algorithm.
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프랑스 언어학 , 지역학 : 현대 불어 축소어의 유형과 발전경향 연구
고광진(Kwang Jin Ko) 한국프랑스학회 1999 한국프랑스학논집 Vol.26 No.-
L$quot;objet de cette etude consiste analyser les problmes des signes abrwiatifs. Pour mieux marquer le caractcre spcifique de 1$quot;abrgement. de I`abrwiation et de la siglaison, nous recourrons dsormais 1`expression signe abrriatif pour designer ce que la plupart des auteurs appellent $quot;abrviation$quot; au sens large. Nous aeons reclass et propose pour les signes abrviatifs. quatre types, avec des sous-types si ncessaire. D`abord. il s`agit d`un mode de creation d`unitks linguistique qui, en dEpit de sa relative nouveaut, et surtout de sa rcente proliferation, a jusqu`ici peu retenu I`attention des linguistes. Nous donnons 1`analyse linguistique des signes abrviatifs. Nous aeons surtout voulu dbroussailler quelques pistes de recherche, en visant une certaine contribution 1`tude du sigle la fois sur les plans conceptuel et empirique. Donc nous aeons propose une definition du sigle qui se veut opratoire dans la mesure ou. grace au concept gnique de `signe abrwiatif , elle permet de distinguer le sigle de 1`abrwiation et de 1`abrgement. Sur le plan empirique, nous aeons procd un examen de quelques caractristiques du sigle. Dans le deuxii`me cas. 1`tude de 1`oralisation des sigles noun a paru intressante sur le plan pratique. Or peu de rgles ont t mises en application concernant ce sujet pour la synthvocale. Enfin, on prospectera par la suite les possibilits dune voie nouvelle susceptible d`radiquer la perplexity et de rconciliter le lexicographe avec ses sigles et les lexicographes entre eux. Pour cela nous udierons les definitions des sigles dans les dictionnaires et les differences. les unions de la lexicographie.
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신승제(Seung Jea Shin),김형준(Hyung Joon Kim),고광진(Kwang Jin Ko),성현환(Hyun Hwan Sung),전황균(Hwang Gyun Jeon),정병창(Byong Chang Jeong),서성일(Seong Il Seo),이현무(Hyun Moo Lee),최한용(Han Yong Choi),전성수(Seong Soo Jeon) 대한비뇨기종양학회 2015 대한비뇨기종양학회지 Vol.13 No.3
Purpose: Partial nephrectomy has a similar oncologic outcome to radical nephrectomy while reducing cardiac and metabolic morbidity. However, previous studies reported that partial nephrectomy had been underutilized. The purpose of this study is to analyze trends in the use of partial nephrectomy in Korea and evaluate which individual factors and hospital factor influenced the operative approach. Materials and Methods: Using URO-PDS database, 11560 patients underwent nephrectomy for renal cell carcinoma between 2006 and 2010 were identified. International Classification of Disease (ICD-9) diagnosis codes were applied to target subject of interest. Logistic regression was applied to identify determinants of partial nephrectomy. Results: Over the study period, the proportion of partial nephrectomies has steadily increased from 9.4% in 2006 to 30.4% in 2010 (p<0.001). Deviation of utilization in partial nephrectomy has been observed based on the area (p<0.001) and type of surgery (p<0.001). Individual of younger age, as well as male, were more likely to be treated with partial nephrectomy (p<0.001 for each). Furthermore, Patient treated at hospitals with higher nephrectomy volume were more prone to be treated with partial nephrectomy (p<0.001 for each). Conclusions: Partial nephrectomies have been increasingly performed over the study period but are still underutilized.
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