渤海 末期의 對日本外交와 東아시아

朴眞淑(Park, Jin-Suk) 신라사학회 2006 新羅史學報 Vol.- No.6

IFRS 도입에 따른 회계이익의 변동성과 신용위험 관련성

박진숙(Park, Jin Suk),박상규(Park, Sang Kyu) 한국국제회계학회 2014 국제회계연구 Vol.0 No.57

본 연구에서는 K-IFRS 도입 전후 당기순이익과 (기타)포괄손익의 변동성 및 이들의 신용위험 관련성을 분석하였다. 이를 위해 K-IFRS 도입 전후 당기순손익과 포괄손익의 변동성에 차이가 있는 지를 확인하고, 이러한 이익지표들의 변동성과 무보증회사채 신용등급으로 측정한 신용위험간의 관련성을 조사하였으며, 이러한 신용위험 관련성이 K-IFRS 도입 전후에 달라졌는지를 확인하였다. 2013년말 현재 거래소에 상장된 12월말 결산 제조기업 4,180개(기업-년)과 연도별 회사채 신용등급을 가진 기업의 자료 661개(기업-년)를 이용하여 분석한 결과를 요약하면 다음과 같다. 첫째, 과거 2년간 분기별 이익지표들의 표준편차로 측정한 당기순이익과 포괄손익의 변동성은 K-IFRS 도입 후 모두 증가한 것으로 나타났다. 둘째, 당기순이익의 변동성과 신용위험간에는 관련성이 있는 것으로 나타났으며, 이러한 당기순이익 변동성의 신용위험 관련성에 추가하여 기타포괄손익의 변동성도 신용위험 관련성이 있는 것으로 나타났다. 셋째, 이익지표들의 변동성과 신용위험간의 관련성이 K-IFRS 도입 전후에 차이가 있는 지를 분석한 결과, 당기순이익의 변동성은 K-IFRS 도입 후에 더 높은 관련성을 보였으나, 기타포괄손익의 변동성은 유의적이지 못한 결과를 나타내었다. 이러한 결과는 2008년부터 시작된 자산재평가 기업의 수가 증가하다가 2011년부터 급격히 감소한 것에 기인한 것으로 보인다. 본 연구는 기업의 자금조달 원천으로 회사채의 비중이 높음에도 불구하고 K-IFRS 도입 전수 채권자들의 주요 의사결정문제인 시용위험 평가와 관련된 선행연구가 부족한 상황에서, 이익지표들의 변동성과 신용위험간의 관련성을 살펴봄으로써, K-IFRS 도입 전후 회계정보의 질적 특성 변화를 신용위험 평가 측면에서 확인하였다는 점에 의의가 있다고 본다. Debt markets are a more important source of new capital than equity markets. Yet comparatively little is known about how well financial statements address creditor"s needs, especially in the post-IFRS period. Since creditor decisions and information needs differ from those of equity investors, evidence that IFRS is relevant to equity markets does not imply relevance for creditors. We examine whether the credit relevance of financial statements, defined as the ability of accounting numbers to explain credit ratings of non guaranteed bond, is higher after firms are required to report under K-IFRS. In this study, we analyse the volatility and credit relevance of three income measures; net income(NI), other comprehensive income(OCI) and comprehensive income((CI) over the pre-IFRS period (2008-2010) and post-IFRS period (2011-2012). Using a large sample listed on Korea Exchange, we find that by and large, earnings volatility is credit relevant. Our main results are then threefold. We first provide evidence that the earnings volatility measured by standard deviation of NI and CI on quarterly financial statements over past 2 years is higher in the pre-IFRS period. Second, our results show that the volatility of NI is credit relevant, and the volatility of OCI has incremental credit relevance beyond the volatility of NI. Third, we find that the credit relevance of NI volatility is more signigicant in the post-IFRS period, but the additional credit relevance of OCI volatility is not significant. These results seem to be partly attributed by the rapid decrease in the number of asset revaluation firms in the post-IFRS period. Finally, our results are maintained in the OCI reporting firms as well as in the whole sample.

渤海 文王代의 對日本外交

朴眞淑(Park Jin-Suk) 역사학회 1997 역사학보 Vol.153 No.-

8~9세기 발해와 일본의 경제외교와 大宰府

박진숙(PARK Jin-suk) 고구려발해학회 2006 고구려발해연구 Vol.22 No.-

Palhae(渤海) made the first diplomatic relationship with Dazaihu(大宰府) around The plan to invade Shilla(新羅) in 759 by Konamshin(高南申). In my opinion it is thought that Palhae would like to identify the institution of trades of japan focusing on Dazaihu and pursued a diplomatic relationship emphasizing Dazaihu. At this point, it can be thought that Konamshin's Diazaihu visit in 759 changed Palhae's Japanese diplomacy from a political and military relationship to an economic one in 762. Additionally, the japanese request of Palhae's entrance to the Dazaihu ports around 770 showed that Palhae and Dazaihu went for trades and the diplomatic relationship between Palhae and Dazaihu was actively absorbed by japan, although it was based on the diplomatic policy of Unified Gate such as Dazaihu. However, it was difficult to expect Dazaihu diplomacy of Palhae to result in smooth trades because of the difficulties of large-scale human and material damages. Although Dazaihu diplomacy of Palhae was nor realized, we can find out the diplomatic meaning in thar the failure of this diplomatic policy promoted japanese policies to Palhae mainly driven by Northern Continent(北陸道). As a result of this, the Palhae Kaekwon(客院) be established in Nugtugguk(能登國). However, the diplomatic relationship between Palhae and Japan experienced dramatic change, when Dazaihu diplomatic policy was revived because of Chang Po-go(張寶高)'s advance to Japan in 824. The fact thar japan coordinated the term to tribute(聘期) of Palhae as 12 years and proposed an Act controlling the private trades with Palhae in 828 was rooted in the relationship with Dazaihu diplomacy of Chang Po-go. The influence of Chang Po-go in this trade attracted the attention of Tang-Shilla and finally he was appointed as ambassador of Chunghae-jin(淸海鎭). Tang-Shills planned to activate trades among Shilla, Tang and Japan and keep Palhae in check taking advantage of Chang Po-go and Shilla people in Tang who support Chang Po-go. As above, Chang Po-go's active Dazaihu diplomacy, which was done under the guidance of Shilla's diplomatic policies resulted in contracting Palhae's Japanese diplomacy. Accordingly, Palhae identified the situation that Japan paid great attention to the trades with Chohoko, a Shilla merchant and made efforts to establish a diplomatic relationship with Tang in 829 to secure Karamono(唐物) instead of disconnecting the relationship with Japan. Afterwards, Palhae's diplomatic approach to Japan was accelerated with the death of Chang Po-go because of the conflicts inside of Shilla in 841. In January, 842, Japan heard of the death of Chang Po-go and traded with Gahukuen(賀福延) who staled in Nagatonokuni(長門國) at that time. To Japan which placed much importance on the trade with Tang-Shilla, the death of Chang Po-go was a shock. Accordingly, Japan considered the relationship improvement with Palhae to cope with diplomatic change in East Asia. The death of Chang Po-go led to the precaution of Dazaihu against the Shilla people and Japan and Palhae refreshed their diplomatic relationship accordingly.

백제 동성왕대 대외정책의 변화

박진숙(Jin Suk Park) 충남대학교 백제연구소 2000 百濟硏究 Vol.32 No.-

녹각(鹿角)이 난소적출로 유발된 흰쥐의 골다공증 치료효과에 미치는 영향

구진숙 ( Jin Suk Koo ),황정수 ( Jeong Soo Hwang ),서부일 ( Bu Il Seo ),박지하 ( Ji Ha Park ),노성수 ( Seong Soo Roh ),김미려 ( Mi Ryeo Kim ),김승모 ( Seong Mo Kim ) 대한본초학회 2010 大韓本草學會誌 Vol.25 No.2

Objectives: The present study has been undertaken to investigate the effects of Cervi Cornu on treatment of osteoporosis in ovariectomized rats. Method: In this experiment, the rats were ovariectomized. Rats were administered by Cervi Cornu. The levels of bone mineral density, osteocalcin, ALP, calcium, phosphorus in serum, calcium, phosphorus, deoxypyridinoline in urine, ash weight of bone, body weight and uterus weight were measured. Results: 1. The levels of fibula-tibial bone mineral density were significantly increased in comparison with OVX group at 8 weeks in Cervi Cornu group. 2. The levels of serum osteocalcin showed significant decrease in comparison with OVX group at 4 weeks in Cervi Cornu group. The levels of serum ALP and phosphorus showed significant decrease in comparison with OVX group at 4, 8 weeks in Cervi Cornu group group. The levels of serum calcium showed significant increase in comparison with OVX group at 4, 8 weeks in Cervi Cornu group. 3. The levels of urine calcium, phosphorus and deoxypyridinoline showed significant decrease in comparison with OVX group in Cervi Cornu group. 4. The levels of fibula-tibial ash weight showed significant increase in comparison with OVX group in Cervi Cornu group. 5. The levels of body weight were significantly decreased in comparison with OVX group at 4, 8 weeks in Cervi Cornu group. 6. The levels of uterus weight were significantly increased in comparison with OVX group in Cervi Cornu group. Conclusion: Reviewing these experimetal results, it appeared that Cervi Cornu had efficacy on treatment of osteoporosis.

여드름 환자에서 분리된 pseudomonas aeruginosa 38에 대한 삼황사심탕(三黃瀉心湯)의 효과

구진숙 ( Jin Suk Koo ),권도경 ( Do Kyong Kwon ),서부일 ( Bu Il Seo ),박지하 ( Ji Ha Park ),노성수 ( Seong Soo Roh ),김승모 ( Seong Mo Kim ),이은숙 ( Eun Sook Lee ) 대한본초학회 2010 大韓本草學會誌 Vol.25 No.2

Objective: I want to examine the antimicrobial activity of Samhwangsasimtang against pseudomonas aeruginosa 38 isolated from an acne patient. Method: Antimicrobial activity was assayed through the hot water extract from Samhwangsasimtang against pseudomonas aeruginosa 38 isolated from an acne patient. Result: The size of inhibition zone of Samhwangsasimtang extract was 12.6 ± 0.04 mm. The optimal pH and temperature for the growth of isolated pseudomonas aeruginosa 38 were 6.0 and 37℃, respectively. The minimum inhibitory concentration of Samhwangsasimtang extract was 10 ± 0.06ul and the antimicrobial activity of Samhwangsasimtang extract was not destroyed by the heat (121℃ for 15 min) and not affected by pH. Conclusion: Reviewing this experimental result, it appeared that Samhwangsasimtang had efficacy against pseudomonas aeruginosa 38 isolated from an acne patient.

윤리적 지도성의 구성요소에 관한 탐색적 고찰

박진숙(Park Jin Suk) 교육종합연구원 2005 교육종합연구 Vol.3 No.1

본 연구는 윤리적 지도성에 대한 선행연구와 주요 저술을 분석하고, 윤리적 지도성에 관한 이론적 체계를 수립하고자 윤리적 지도성의 개념과 윤리적 지도자의 특징, 그리고 윤리적 지도성의 구성요소를 살펴보는 데 목적이 있다. 윤리적 지도성은 명백한 가치와 신념체계를 가지고, 비전을 제시하며, 책무와 용기를 가지고 헌신하며, 구성원들을 도와 그들의 잠재력을 끌어내고, 권한을 부여하며, 도전과 변화를 추구하는 지도성이다. 윤리적 지도성을 발휘하는 윤리적 지도자는 인간의 존엄성을 존중하고, 뚜렷한 가치와 용기를 가지고 조직에 헌신하는 지도자이다. 윤리적 지도자의 특징은 민주성, 협동성, 신뢰감, 헌신성, 행동지향성 등으로 요약될 수 있다. 윤리적 지도성을 더 잘 이해하기 위해서는 윤리적 지도성의 구성요소를 살펴볼 필요가 있다. 윤리적 지도성의 구성요소에는 정직, 가치, 능력, 도전, 비전, 용기, 배려, 협력 등이 있다. The primary purpose of this study is to establish the theoretical systems as to ethical leadership based on the analyses of the preceding studies on the topic concerned in this study. The specific objectives can be summarized as follows: (1) To investigate the meaning of ethical leadership (2) To explore ethical leader s characteristic (3) To study constituent element of ethical leadership The major conclusions are as follows: Ethical leadership is the leadership that is inspired, guided, and directed by the principles of ethical reasoning. Ethical leadership can be defined as the leadership that has clear values, beliefs, responsibility, courage to show vision and commitment. And it will help an educational administrator reflect on his own ethics, guiding him to make more reasonable decisions in his own school, and thereby transforming school little by little into more cohesive and caring community. As Shapiro and Moore mentioned, the characters which ethical leaders have can be summarized as democracy, cooperation, trust, commitment, action direction etc. The elements of ethical leadership showed as leader s honesty, value, ability, challenge, vision, caring, courage, cooperation.

M.I에서 나타난 시각적 효과에 관한 수용자 인지 반응에 대한 연구

박샘물(Park Saem-Mool),은혜영(Eun Hye-yong),박진숙(Park Jin-suk) 한국디자인학회 2010 한국디자인학회 학술발표대회 논문집 Vol.2010 No.10

The purpose of this study is to examine the visual effects of multi-layered expressions and a single expression through analysed user cognitive and on the basis of this, to suggest the directivity through which we could take a step closer to the essential purposes on the necessities of systematic multi-layered expressions and visual expressions of identities. As a result of the survey analysis, although they were brief, the connotative identities improved the perception and the motifs of the color and the significance that concided with the characters of ministries hight ened the perception.

IFRS 도입 전후 이익조정과 신용위험의 관련성

박진숙(Jin-Suk Park),박상규(Sang-Kyu Park) 한국산업경제학회 2017 산업경제연구 Vol.30 No.1

본 연구에서는 2011년 국제회계기준(IFRS) 도입 전후 이익조정 측면에서 회계정보의 질적 변화가 있었는지 확인하고, 이러한 질적 변화가 채권자의 주요 의사결정문제인 신용위험 평가에 미치는 영향을 확인하였다. 2007년부터 2014년까지 한국거래소 시장에 상장된 12월말 결산 비금융기업 8,549개(기업-년) 자료를 분석한 주요 결과를 요약하면 다음과 같다. 첫째, IFRS 도입 전후 발생액 이익조정의 변화를 검토해본 결과, IFRS 도입 후 발생액 이익조정은 감소한 것으로 나타났다. 둘째, 이익조정과 신용위험간의 관련성에 대한 분석에서 발생액 이익조정은 신용위험에 음(-) 즉, 부정적 영향을 미친다는 것을 확인하였다. 셋째, IFRS 도입 후 발생액 이익조정이 신용위험에 미치는 증분적 영향을 살펴 본 결과, 대체로 양(+)의 증분적 영향을 미치는 것으로 나타나, 발생액 이익조정의 신용위험 관련성은 감소한 것으로 나타났다. 이러한 결과는 이익조정 측정치를 세 가지 다른 방법(수정 Jones모형, Kothari et al 2005, 총발생액)으로 측정했을 경우에도 유사한 것으로 확인하였다. 우리나라 기업들의 경우 회사채를 통한 자금조달 비중이 훨씬 더 큰 데도 불구하고, 채권자들의 신용의사결정과 관련된 국내 선행연구들은 상대적으로 부족하다. 이러한 상황에서 본 연구는 IFRS 도입전후 이익조정 측면에서 회계정보의 질에 변화가 있었는지를 확인하고, 이러한 변화로 인해 IFRS 도입 후 회계정보와 신용위험 평가간의 관련성에 어떠한 변화가 있었는지를 확인함으로써, 채권자들의 신용위험 평가측면에서 IFRS의 도입효과를 제시하였다는 점에 의의가 있다고 본다. We investigated whether there were qualitative changes of accounting information in earnings management(EM) aspect before and after IFRS adoption, and how the changes in accounting information after IFRS adoption influenced credit risk evaluations of creditors. We analyzed data of 8,549 non-financial corporations listed on the Korean Exchange at the end of 2014, and the results are summarized as follows. First, the EM is decreased after IFRS adoption. Second, the association between EM and corporate credit risk is negative. This shows that the credit risk gets worse as EM increases. Third, the credit relevance of the EM was weaker after IFRS adoption because the negative association between EM and credit risk decreased after IFRS adoption. We did sensitivity analysis to report the issue of estimation errors in EM measures, and the results were similar in all measures (adjusted Jones model, Kothari et al 2005 model, total accruals) used in this study. Though the size of fund raising through bonds is bigger than that of issuing stock in Korea, there is not much prior research on the credit relevance of accounting information. In this study, we examined the qualitative change of accounting information, and confirmed the change of relationship between EM and creditors’risk evaluation before and after IFRS adoption. So, this study is meaningful in that it shows the effect of IFRS adoption in the aspect of credit relevance of accounting information.