인문고전 독서교육이 청소년의 인성과 역량 증진에 미치는 영향에 관한 연구

이아영,조미아,Lee, Ayoung,Cho, Miah 한국도서관정보학회 2017 한국도서관정보학회지 Vol.48 No.1

본 연구에서는 인문고전 독서교육 프로그램을 개발하고, 실제 수업에 적용하여 청소년의 인성과 역량 증진에 미치는 효과를 파악하고자 하였다. 연구의 주요 결과를 요약하면 다음과 같다. 첫째, 인문고전 독서교육이 청소년의 인성과 역량 증진에 효과가 있는 것으로 나타났다. 둘째, 참여의지에 따른 프로그램 효과검증에서 자발적 참여집단이 비자발적 참여집단보다 높은 평균을 보이며, 통계적으로 유의한 차이를 보이는 것으로 나타났다. 셋째, 인문고전 독서교육의 지도방법에 있어서 인성키워드 중심의 토의식 수업은 낭송중심의 수업보다 더 효과적으로 나타났다. The objective of this research is to develop & operate classical literature reading education program for youth, to verify the difference in effect with respect to the influence of classical literature reading education on youth's character and competency development and to clarify the difference in effect depending on intention to participate in classical literature reading education and instruction method. Main result of research is summarized as follows. First, after classical literature reading education was found to be effective to the character and the youth's competency development increased. Second, verifying the effect of classical literature reading education on intention to participate voluntarily, it was found to be more effective for group of voluntary participation than group of involuntary participation. Third, verifying the effect of classical literature reading education depending on instruction method, it was found to be more effective for group of discussion lesson based on character key words than group of lesson based on recital.

Cynanchum wilfordii의 성분함량 분석

이혜원(Lee Hyewon),박소영(Park Soyoung),이아영(Lee Ayoung),채성욱(Chae Sungwook),최고야(Choi Goya),추병길(Choo Byungkil),김호경(Kim Hokyoung) 한국한의학연구원 2008 한국한의학연구원논문집 Vol.14 No.1

Objectives : Cynanchum wilfordii(Asclepiadaceae) has been traditionally used as a tonic, the prevention and treatment of various geriatric diseases in Korea. Acetophenone derivatives from C. wilfordii showed neuroprotective activity. In this study, two acetophenones were isolated and quantitative determination of acetophenones from C. wilfordii has been developed for quality stand. Methods : Three acetophenone derivatives were isolated from methanol extract of C. wilfordii by the chromatographic separation. Their structures were identified as cynandione A, 2,5-dihydroxy acetophenone and cynanchone A on the basis of spectral data(MS, ¹H-NMR, ¹³C-NMR) and chemical analysis. HPLC analysis was performed to determine the contents of cynandione A and 2,5-dihydroxyacetophenone in C. wilfordii. Results: According to the results, the contents of cynandione A and 2,5- dihydroxyacetophenone were 0.274%, 0.035% by HPLC, respectively. Conclusions: In these results, we have determined the contents of cynandione A and 2.5-dihydroxyacetophenone in Cynanchum wilfordii, respectively. We hope that this study will contribute to the standardization and quality control of herbal medicine.

경영진단의견서(MD&A)가 재무분석가의 예측특성에 미치는 영향

김성혜 ( Sunghye Kim ),이아영 ( Ayoung Lee ) 한국회계학회 2017 회계저널 Vol.26 No.6

본 연구는 MD&A 공시와 재무분석가의 이익예측특성 간의 관계를 분석하여 재무분석가의 정보환경에 MD&A 공시가 어떠한 역할을 수행할 수 있는지 살펴보고자 한다. 이를 위하여 2010년부터 2014년까지 한국증권거래소(KRX, Korea Exchange)에 상장된 기업을 대상으로 OLS(Ordinary Least Squares) 회귀분석을 하였으며, 주요검증변수에는 다양한 방식으로 측정한 MD&A 공시가 사용되었고 종속변수에는 재무분석가의 수, 이익예측오차, 예측분산이 사용되었다. 실증분석 결과, 충실한 MD&A 공시는 재무분석가 수와 유의한 양(+)의 관계를 보였다. 이는 MD&A 공시정보를 통해 경영자가 기업의 미래성과 및 현금흐름에 대해 실제 투자자에게 유용하고 가치 있는 정보를 제공하면, 재무분석가의 분석보고서의 가치도 향상되어 재무분석가의 서비스에 대한 수요가 증가하고, 재무분석가로서도 보고서를 분석하는 비용을 감소시킬 수 있으므로 이러한 수요에 맞추어 정보의 공급량을 증가시킨다는 의미이다. 또한, MD&A 공시와 재무분석가의 예측분산 간 유의한 음(-)의 관계를 관찰하였다. 이는 MD&A 공시를 통해 유용하고 가치 있는 정보가 제공될수록 사업의 미래 경제적 성과에 대한 보다 정확한 분석이 가능하므로 기업정보의 불확실성이 줄어들고 해당기업을 분석하는 재무분석가 간 예측의견의 공통성이 증가한 결과로 해석할 수 있다. 이러한 결과는 MD&A 공시정보가 자본시장의 재무분석가의 정보공급 활동을 촉진하는 양질의 정보이며, 재무분석가 예측의 불확실성을 감소시키는 유용한 정보임을 지지 한다. Financial reporting and disclosure are potentially important means for management to communicate firm performance and governance to outside investors, and firms provide disclosure through regulated financial reports and voluntary communication (Healy and Palepu 1993). Among these overall disclosure packages, management discussion and analysis(MD&A) is particularly important in that MD&A enhances the investor understanding of an issuer's business by providing supplemental analysis and background material to allow further understanding of the nature of the issuer’s operations, and the prospects for the future (Chun et al. 2012). Several academic researchers suggest that the regulators and users of financial reports consider MD&A as particularly important among firm’s total disclosure. However, none of these studies have not investigated an impact of disclosure quality of MD&A on Korean analysts' forecasts characteristics. In this paper, we examine an impact of MD&A quality on information environment of analysts in Korean capital market. To do this, we hypothesize that more number of analyst following, less error and dispersion in analysts’ earnings forecasts are associated with high MD&A quality. To test this hypothesis, MD&A proxies measured by various method are used as test variables. The disclosure quality of MD&A is measured by the degree of compliance with MD&A guidelines of Korean Financial Supervisory Service over firms all listed on Korea Exchange(KRX) from 2010 to 2014. Our dependent variables are the number of analysts following, error, and dispersion of their earnings forecasts. We regress these analysts' forecasts characteristics on MD&A quality controlling for other variables that previous research has shown to be related to analysts’ forecasts. As a result, we find that the highly rated MD&As are associated with more number of analyst following, on the premise that analysts take a role as information intermediaries rather than information providers. This means that analyst’s reports become more valuable and demands for analyst’s service are increased when managers provide a relevant information about firm’s future performance and cash flow. Also, MD&A helps analysts have a less cost of collecting information so that analysts have more incentive to do their job more actively. We also find that high quality of MD&As are positively associated with less dispersion in analysts’ forecasts after controlling for other expected influences on analysts’ forecasts. This implies that MD&A information is relevant for forecasting earnings, and its supplemental analysis and background material allow analysts to provide greater consensus about firm’s future performance. Overall, our results indicate that MD&A disclosure is an important determinant of analyst following and the properties of their forecasts, and provide implications for corporate managers, investors, and regulators of financial reports. To the extent that analysts are professional investment intermediaries who representing or influencing investor beliefs, this study can empower Korean corporate managers have more incentive to disclose sufficient and enhanced information, and also empowers regulators to design, establish, and improving disclosure policies and standards that help investors make better decisions about firm's future performance.

4차 산업혁명 시대에 적합한 빅 데이터 교육 현황 연구

최훈(Hun Choi),이아영(AYoung Lee) 한국정보통신학회 2019 한국정보통신학회 종합학술대회 논문집 Vol.23 No.2

기업의 이익목표 달성을 위한 이익조정과 한국 재무분석가의 인식

전성빈(Sungbin, Chun),김성혜(Sunghye, Kim),이아영(Ayoung Lee) 한국회계정보학회 2013 한국회계정보학회 학술대회발표집 Vol.2013 No.1

본 연구에서는 경영자의 기업의 이익목표 달성을 위한 이익조정에 대하여 재무분석가가 어떠한 인식을 가지고 있는지에 대해 알아보기 위해 185명의 한국 재무분석가를 대상으로 설문조사 및 실증분석을 병행하여 분석한 연구이다. 설문조사결과, 재무분석가는 분석기업이 자신의 이익예측치를 정확히 달성(meet)하였을 때 가장 만족도가 높았으며, 분석기업이 자신의 이익예측치를 달성하였을 경우 기업의 성장전망이 밝고 미래성과가 안정적이며 경영진에 대한 신뢰가 증가한다고 답변하였다. 또한 재무분석가는 분석기업이 자신의 이익예측치를 달성하는 것이 분석기업과의 우호적인 관계를 유지하는 데 도움이 된다고 응답하였다. 한편, 재무분석가는 분석기업이 본인의 이익예측치를 달성하지 못할 경우, 해당기업의 미래성과에 대한 불확실성이 증가하여 기업의 성과를 예측하기 어렵고, 분석기업이 밝히지 않은 문제가 있다고 생각하는 것으로 나타났다. 또한 대다수의 재무분석가는 이익목표달성을 위한 이익조정이 약간 혹은 많이 있는 것으로 인식하고 있으며 분석기업이 이익조정을 했을 경우 이를 이익예측에 반영한다고 응답하였다. 기업들이 발생액을 통한 이익조정 뿐 아니라 다양한 실물활동의 조정을 통하여 이익을 조정한다고 생각하는 것으로 나타났다. 이러한 설문조사를 통해 본 연구는 이익목표 달성을 위한 이익조정 현상을 바라보는 경영자와 재무분석가 간 인식에 상당한 차이가 있다는 것을 발견하였다. 마지막으로 이익조정과 설문조사를 통해 수집한 재무분석가가 평가한 공시품질을 이용한 실증분석결과, 발생액과 실물활동을 통한 이익조정은 재무분석가가 평가하는 기업의 공시품질과 유의한 음(-)의 관계에 있는 것으로 나타났다. 이는 기업이 발생액과 실물활동을 조정하여 이익을 과대보고 할 때 정보이용자인 재무분석가는 해당재무정보의 품질이 낮다고 인식하게 된다는 것을 의미한다. In a survey conducted U.S and Korean financial executives about their financial reporting behavior, managers consider accounting earnings as the most important performance measure, and are willing to sacrifice economic value on the motivations for meeting or beating earnings benchmarks (Graham et al. 2005; Chun et al. 2012). Given the increasing research and the related concerns about managers earnings management, a natural question arises as to the perception of financial analysts, who are the primary users of financial accounting information. Therefore, we seeks to assess the perception of analysts of such managers financial reporting behavior using a combination of a survey instrument and empirical study. To do this, we first conduct a survey that asks 185 Korean analysts of 15 brokerage firms to describe their views related to the firm s financial reporting behavior, specifically earnings management using discretionary accruals and real actions to meet earnings targets. Then, we compare the result of our survey with the one of Chun et al.(2012) s survey to investigate the gaps in opinion between analysts and CFOs on the firms earnings management to meet financial reporting goals. Lastly, we empirically examine whether earnings management via accruals and real decisions directly affects disclosure quality that analysts assess by OLS regression. I employ a modified Jones (1991) model to measure the discretionary accruals, and meature the extent of real earnings management by the sum of abnormal cash flow from operations, discretionary expenditures, and production costs using Roychowdhury (2006)’s models. We collect disclosure quality data from our survey by asking analysts to select the firms with high and low disclosure quality. The main results are as follows. First, our survey results indicate that analysts are mostly satisfied when the firms report the exactly the same earnings as their forecast numbers since forecast accuracy impacts on analysts career concerns and external reputation. This contrasts with the results in a Chun et al.(2012) s survey that CFOs prefer to report slightly beaten earings to signal higher future growth prospects to the external investors. Second, analysts believe that meeting earnings benchmarks relates to firm s better growth prospects, management credibility and stable operating performance in the future. Also, analysts thinks that meeting analysts forecasts help to maintain good relationships between analysts and managements, even though CFOs do not agree with relationship incentives. Third, analysts reply that the majority of firms are engaging in earnings management to meet or beat market expectations. In contrast, only a few of CFOs admit that they would sacrifice economic value to achieve earnings targets in Chun et al.(2012) s survey. Also analysts state that they reflect the implication of earnings management into their earnings forecast. Forth, analysts think that managers use a large set of earnings management methods to achieve a earnings targets, which involve not only pure accounting discretion such as changing accounting principles or estimation, but also real decisions such as decreasing discretionary spending, delaying starting a new projects, accelerating sales, selling of fixed assets, etc. However, CFO s reply that they would not take any accounting actions to meet earnings benchmarks, nor would they take real actions except for decreasing discretionary expenses. Lastly, the results of empirical test using OLS regression suggest that disclosure quality perceived by analyst is higher for firms with low level of accrual and real earnings management. This means that earnings management This study contributes to the literature in several ways. This is the first study to ask directly analysts perceptions and views on managers earnings management behavior by survey instrument.

위성기반 가뭄지수를 이용한 한반도 가뭄발생 및 사회경제적 영향에 대한 분석

박선영(Park, Seonyoung),강유진(Kang, Yujin),김지영(Kim, Jiyoung),이아영(Lee, Ayoung),탁혜영(Tak, Hyeyoung),임정호(Im, Jungho) 대한토목학회 2017 대한토목학회 학술대회 Vol.2017 No.10

한국 기업의 재무정보 보고형태 -상장기업 CFO 서베이결과를 바탕으로-

전성빈 ( Sungbin Chun ),권혜진 ( Hyejin Kwon ),김명인 ( Myung In Kim ),김성혜 ( Sunghye Kim ),이아영 ( Ayoung Lee ) 한국회계학회 2012 회계저널 Vol.21 No.6

ITS 부위 염기서열과 RAPD분석을 통한 천문동의 지역별 변이 및 분자진화적 유연관계

문병철(Moon Byeongcheol),추병길(Choo Byungkil),지윤의(Ji Yunui),최고야(Choi Goya),윤태숙(Yoon Taesook),이아영(Lee Ayoung),김호경(Kim Hokyoung) 한국한의학연구원 2008 한국한의학연구원논문집 Vol.14 No.1

Phylogenetic relationship and DNA polymorphism among local populations of the Asparagus cochinchinensis have been investigated based on nuclear ribosomal DNA ITS sequences and RAPD analysis in Korea. In result, two genetically distinct groups of local populations except Geoje were recognized by the phylogenetic tree both in rDNA-ITS and RAPD. One was called ‘western coast group’ that includes the Buan 1, 2 and Taean and the other was ‘southern coast group’ that includes Haenam, Yeosu and Namhae. Thus, the geographical relationship of Asparagus cochinchinensis was two well-typified clades. These results suggest that the geographical genetic variation of Asparagus cochinchinensis is closely connected with the slow and long period of propagation via the coast in Korean Peninsula.