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남형우,송동섭,한문성 한국회계정보학회 2006 회계정보연구 Vol.24 No.4
It was analyzed wether enterprises made earnings management as reaction to the lowering of corporation tax rate in 2002 and empirically researched differences among listed companies, KOSDAQ companies, and unlisted companies in this study. 14,420 annual reports (299 listed companies, 164 KOSDAQ companies, and 1,597 unlisted companies / 7 years:from 1996 to 2002) are collected as sample and regressed. Adjusted Jones model was used to analyze the earnings management. Discretionary accruals are applied as surrogate of earning management in the model. Also variables for characteristics of enterprises such as, firm size, debt ratio, history, and cash-flow from operation are used to estimate discretionary accruals. The results of the empirical research is as follows: First, differences in earnings management as reaction to the lowering of corporation tax rate among companies were statistically significant. Second, it was found that firm size statistically affects the earnings management.Third, it was proved that debt ratio affects the earnings management significantly. Fourth, it was proved that history of companies statistically affects the earnings management.Last, it was found that cash-flow from operation statistically affects the earnings management. 본 연구는 2002년 법인세율 인하(과세표준 1억원 이하의 경우 16%에서 15%, 1억원 초과의 경우에는 28%에서 27%로 각각 1% 인하)에 따라 우리나라 기업들의 회계이익조정이 있었는지를 살펴보고자 거래소기업과 코스닥기업 그리고 비상장기업에 대해 이익조정에 차이가 있는가를 실증적으로 분석하였다.또한, 1996년부터 2002년까지 거래소기업 299개 기업-연차 자료와 코스닥기업 164개 기업-연차 자료 그리고 비상장기업 1,597개 기업-연차 자료를 이용하여 7개년 자료 합계 14,420개 기업자료를 가지고 회귀분석을 실시하였다. 12월 결산법인이 아닌 법인의 경우 분석에 사용될 자료의 동질성을 확보하기 위해서 분석의 대상에서 제외하였다. 재량적 발생액을 경영자의 이익조정에 대한 측정치로 하여 이익조정 현상에 대한 검증력이 가장 뛰어난 것으로 알려져 있는 수정된 Jones 모형을 이용하여 추정하였다. 또한, 재량적 발생액을 추정하기 위하여 기업특성요인인 기업규모, 부채비율, 기업의 역사성, 영업활동으로 인한 현금 등을 통제변수로 모형에 도입하였다.본 연구에서 실증분석을 통해 검증된 내용은 다음과 같다.첫째, 법인세율 인하에 따른 회계이익조정은 기업집단별로 차이가 있는 것으로 나타났다. 둘째, 기업규모는 법인세율 인하에 따른 이익조정에 유의한 영향을 미치는 것으로 나타났다.셋째, 부채비율은 법인세율 인하에 따른 이익조정에 유의한 영향을 미치지 않는 것으로 나타났다.넷째, 기업의 역사성은 법인세율 인하에 따른 이익조정에 유의한 영향을 미치는 것으로 나타났다.다섯째, 영업활동으로 인한 현금은 법인세율 인하에 따른 이익조정에 모든 기업집단에서 유의한 영향을 미치는 것으로 나타났다.
국내 유방촬영 방사선량 평가 및 국내·외 진단참고수준 조사 분석
남형우,허재빈,이민영,라현준,김광표 한국방사선산업학회 2021 방사선산업학회지 Vol.15 No.3
Mammography is an important medical tool used to diagnose breast cancer. The usageof mammography is continuously increasing due to the development of the medical industry inKorea. The glandular tissue which is sensitive to radiation is exposed during mammography, so itis necessary to manage the patient dose for mammography. Therefore, the objective of this studyis to evaluate the radiation dose for mammography and to investigate and analyze domestic andforeign diagnostic reference levels. In this study, radiation dose assessment methodology based onMonte-Carlo was established for the evaluation of patient radiation dose by mammography. Thestudies on the diagnostic reference level of countries and associations such as the United States,Australia, Spain, Ireland, Bulgaria, and Slovenia were investigated. In Korea, the studies on themammography diagnostic reference level conducted by the Ministry of Food and Drug Safety(MFDS) and the Korea Centers for Disease Control and Prevention (KCDC) were investigated. As a result of evaluating the mean glandular dose and effective dose by mammography usingthe MCNP program, the mean glandular dose and effective dose for the compression breastthickness range of 4~5 cm which is largest number of patients in Korea were 1.36 mGy, 0.163mSv and 1.34 mGy, 0.161 mSv for CC and MLO. In a study conducted by the KCDC in 2018,the mammography diagnostic reference level for phantom and patient was established. Thediagnostic reference level for phantom was 1.59 mGy, which was 14% and 18% higher thanKorea in 2007 and Australia, and 26%, 45%, 7% lower than US, Bulgaria, and Slovenia. Thediagnostic reference level for patient was 1.97 and 1.98 mGy in the CC and MLO, similar to Spainand higher than other countries and associations. The result of patient radiation dose evaluationfor mammography and domestic and foreign diagnostic reference level analysis conducted in thisstudy can be used as basic data for reducing patient dose by mammography in Korea.
요추관 협착증 환자에서 단순 요추방사선 촬영의 진단적 가치에 관한 통계학적 연구
남형우,이동배 충남대학교 의과대학 지역사회의학연구소 1986 충남의대잡지 Vol.13 No.1
To evaluate the diagnostic advantages of simple lumbar X-ray and clinical features on the lumbar canal stenosis patients, we conducted the study upon the 40 lumbar canal stenosis patients, who were treated at the department of neurosurgery in a general hospital in Seoul, from January 1980 to October 1984. The results of the study were as follows: 1. Of the total 40 patients, the sex ratio was nealy 1, most patients were over forty, and 62.5% of them have been suffered from illness more than one year. 2. Main symptoms and signs were radiating leg pain, backward bending limitation, intermittent claudication motor weakness, in that order. 3. The frequent narrowing vertebral level was L_4~5, as 85.0%. 4. On simple lumbar X-ray, the anteroposterior of spinal canal was 4mm in diameter shorter in patient group, contrast with normal control group. But that was 3mm shorter in interpedicular distance. The difference of diameter and distance were statistically significant. 5. The main myelographic findings were complete and almost complete block, the levels were the site disc space.