기업특성에 따른 환경규제 위반과 환경회계 교육의 필요성에 관한 연구

김형덕,홍지윤,정진향 한국상업교육학회 2013 상업교육연구 Vol.27 No.2

본 연구는 외감법 적용대상 기업을 분석대상으로 하여, 기업의 환경규제위반과 환경규제준수능력의 관계를 기술적 측면, 재무적 측면, 구조적 측면을 바탕으로 실증분석 하였다. 본 연구의 결과는 다음과 같다. 첫째, R&D투자비중이 높을수록 환경규제준수능력이 있는 것으로 확인되었는데, 이는 R&D투자 확대로 인한 환경기술능력의 향상은 환경규제준수능력이 있다고 할 수 있다. 둘째, 기업의 재무적 측면인 유동비율, 부채비율, 현금흐름, 영업이익률이 환경규제준수능력에 영향을 미치는지를 분석한 결과 유의한 결과를 얻지 못하고 기각되었다. 이는 재무성과가 더 좋은 기업일지라도 반드시 환경에 투자를 하는 것이 아니라는 것을 시사하고 있다. 셋째, 구조적 측면인 자본집약도와 종업원비중, 기업규모(size), 수출비중이 환경규제위반과 준수능력에 영향을 미치는지 검증하였다. 유형자산이 많은 자본집약적 기업일수록 유의하게 환경규제를 위반한다는 것을 알 수 있었다. 또한 기업규모가 클수록, 종업원비중이 높을수록 유의하게 환경규제준수능력이 있는 것으로 나타났다. 기업규모가 크면 PR, IR등 대외관계가 중요하기 때문에 환경규제를 준수하고자 노력할 것으로 여겨진다. 반면에, 수출비중과의 관계에서는 유의한 결과를 얻지 못하였다. 분석 결과를 종합하여 볼 때, 기업이 지속적인 성장과 환경문제를 동시에 고려할 수 있도록 지원하는 의사결정 도구로서 환경회계에 대한 교육이 필요한데, 이는 기업이 환경문제에 능동적이면서 지속적으로 대응하는데 도움이 될 뿐 아니라 다양한 이해관계자들이 기업의 환경성과와 환경투자 등에 대한 정보를 요구할 때 이를 만족시킬 수 있는 능력을 갖출 수 있기 때문이다. This study investigates the relationship between violation of environmental regulations and firms' characteristics in technical, financial and structural aspects. The main research findings are as follows. First, technical ability affects violation tendency of environmental regulations. It is recognized that as R&D investment increases, violation likelihood of environmental regulations decreases. It can be conjectured that R&D investment may improve technical abilities of observing environment regulations. Second, As proxies of financial capabilities, the current ratio, debt ratio, cash flow, and profitability are used. The results indicate that there is no relationship between financial proxies and violation likelihood of environmental regulations. It represents that a firm with better cash flow or profitability does not always invest more on environment matters. Third, structural aspects of a firm such as capital intensity, the number of employees, the size of a firm and export ratio are investigated. It is found that a firm with higher capital intensity tends to violate environmental regulations. However, it is observed that as the number of employees or industry size increases, violation likelihood of environmental regulations decreases. Since relationship with outside stakeholders such as PR and IR are significantly important to a sizable firm, such a firm makes an effort on observance of environmental regulations.

L-Asparaginase가 백서 간에 미치는 영향

金炯德 연세대학교 의과대학 1972 연세의대논문집 Vol.5 No.1

英語의 Relativization 에 關한 小考

金炯德 金烏工科大學校 1982 論文集 Vol.3 No.-

English Relativization is the process by which a sentence is embedded as a modifier in a noun phrase. In this way the relative clause becomes the source of productive instances of both pro-end postnominal modifiers. The deep structures if the relative clause contains an occurrence of the noun it modifiers, which appears in its surface structure as a relative pronoun. In this thesis I have tried to analyze the inherent features and rules contained in the relativization rather than study all the roles of relative clause suggested by many grammarians. And I have presented the process of relativization, relative clause transformation modifying noun as an embedded sentence, and the rules of the relativized noun deletion transformation. In English there are two kinds of relative clauses restrictive and nonrestrictive. Restrictive relative clauses restrict the reference of the noun phrase they follow: nonrestrictive relative clauses just add more information. In addition to these functional differences, semantic and other syntactic, structural differences exist in English relative clauses. The result of the present study indicates that the treatment of relative pronouns from the transformation point of view is much enlightening in that it reveals the inherent features of them. Especially, the generative process of pre-and postnominal modifier, and the assumption of the relative clause as a source for genitive and nominal expression are both interesting and instructive to us.

英語 道具格에 關하여

金炯德 金烏工科大學校 1983 論文集 Vol.4 No.-

Ball-Shaped Thrombi in the Left Ventricular Apex

김형덕,김지훈,문건웅,유기동,허준,김지희,김철민 한국심초음파학회 2011 Journal of Cardiovascular Imaging (J Cardiovasc Im Vol.19 No.3

A 67-year-old man was admitted to the cardiology department because of exertional dyspnea and orthopnea aggravated for 10 days. Transthoracic echocardiography showed dilated left ventricle (LV) with global hypokinesia with severely decreased systolic function (ejection fraction was estimated to be about 15%). Two oscillating masses with smooth, spherical contour were found in the LV apex (Fig. 1A). The size of masses were estimated 22 by 29 mm and 14 by 18 mm respectively. The patient received unfractionated heparin intravenously for 5 days, followed by oral warfarin therapy. On the 8th hospital day, follow-up echocardiography revealed partial resolution of thrombi with resultant highly movable friable remnants (Fig. 1B). One the 18th hospital day, follow-up echocardiography revealed nearly complete resolution of thrombi (Fig. 1C). The patient was discharged home uneventfully. Ball shaped-masses in LV may be thrombi, vegetations or tumors. Although echocardiography is the procedure of choice for the diagnosis of cardiac mass, differentiation between myxoma and thrombus may be very difficult if the mass size is small, contours are smooth, or attachment site is atypical or ill-defined.1) Short-term anticoagulation therapy, which can differentiate thrombi from tumors, makes unnecessary surgical procedure avoidable.

로컬푸드유통의 시장구조분석과 전략적 포지셔닝 연구

김형덕 한국무역학회 2014 한국무역학회 학술대회 Vol.2014 No.4

PRO와 NP주어에 관한 연구

김형덕 金烏工科大學校 1992 論文集 Vol.13 No.-

In this paper I have reviewed some evidence bearing on the idea that an NP has a controllable PRO subject in specifier position. PRO and syntactic control are not a part of the analysis of NPs. In the second chapter, I have examined a number of rules that PRO in the specifier of an NP might play in relating the interior of the NP to its exterior. In the third chapter, I have presented a difference between association and control. Since control is a relation between an antecedent and a specified position, there can be only one instance of control per embedded clause. In the fourth chapter, I have investigated the fact that the agreement structure of the lexical item is a complex property of a lexical item that sentence grammar rules have access to. Therefore, it is concluded that NP and S are utterly different in the important respect that S has subject but not NP, since if NP does not have subject then it does not have PRO subject.

탈북자 & 남한사회

김형덕 재단법인 내일을여는역사재단 2014 내일을 여는 역사 Vol.56 No.-

PRO의 통제특성에 대한 고찰

김형덕 언어과학회 1987 언어과학연구 Vol.5 No.-

독일수화에 대한 언어학적 고찰

김형덕 釜山外國語大學校 比較文化硏究所 2002 比較文化硏究 Vol.13 No.-

Die deutschen Gebärdensprachen der Gehörlosen sind natürlich entstandene Sprachen, die in den Gehörlosengemeinschaften der ganzen Welt verwendet werden. Der größte Unterschied zwischen Lautsprachen und Gebärdensprachen ist folgender: Um Lautsprachen zu verstehen, muß man zuhören(akustischer KanaD. Und bei Gebärdensprachen m뼈. man zuschauen( visueller Kanal). Die Form der Gebärdensprache ist den Möglichkeiten gehörloser Personen perfekt angepaßt: Sprechen und Verstehen verlagem sich von Mund und Ohren zu den Händen und Augen der Sprecher/innen. Gesicht, Kopf-und Körperhaltung, sowie Mimik, Mundgestik und Mundbild spielen in den deutschen Gebärdensprachen eine wichtige Rolle. Ich möchte schließen mit eUllgen Gedanken dazu, warum wir eigentlich die Gebärdensprachforschung benötigen. Viele Leute wissen nicht, daß die Gebärdensprache eme “wirkliche" Sprache ist, insbesondere gilt das für die Leute, die mit Gehörlosen arbeiten.