비상장기업의 하방경직적 원가행태에 관한 연구

조정은(Cho, Jung-Eun),유혜영(Ryu, Hae-Young) 한국산업경영학회 2017 經營硏究 Vol.32 No.4

본 연구는 비상장기업의 원가행태에 대해 분석하였다. 비상장기업은 이해관계자가 적고 소수의 지배주주에 의해 경영이 이루어진다는 특징이 있다. 기업 내 통제시스템 구축 수준이 낮은 비장상 기업의 경우 경영자가 자의적인 판단에 의해 비용을 조절할 유인이 크다. 특히, 소유경영자가 대다수인 비상장기업의 경우, 매출액이 감소할 때 자신의 이익을 감소시키면서까지 과도한 원가를 발생시키지 않을 가능성이 있다. 반면 매출이 감소하는 상황 하에서도 기업규모를 유지하기 위해 기정자원을 바로 처분하지 않고, 장기적인 관점에서 미래에 매출이 회복될 것을 고려하여 비용을 감축하지 않을 가능성도 존재한다. 따라서 비상장기업이 상장기업에 비해 비대칭적 원가행태가 더 강하게 나타날 수도 있고 또는 약하게 나타날 수도 있을 것으로 예상된다. 이에 본 연구에서는 비상장기업이 상장기업과 차별적인 원가행태가 나타나는지 검증하였다. 실증 분석결과, 첫째, 비상장기업의 경우 상장기업에 비해 판매관리비의 하방경직성이 보다 큰 것으로 나타났다. 둘째, 대형 회계법인이 감사인인 경우 비상장기업의 원가 하방경직성은 완화되는 것으로 나타났다. 본 연구는 상장여부에 따른 기업의 제반 환경이 경영자의 원가관련 의사결정에 어떠한 영향을 미치는 지에 대해 분석하였다는 점에서 그 공헌도가 있다. 비상장기업의 경우, 경영자가 조직규모를 유지하고, 향후 매출추이를 고려하여 매출감소 시에도 원가를 감소시키지 않는 것을 확인하였다. 또한 감사품질이 우수할수록 경영자의 자의적 의사결정이 억제되어 원가의 하방경직성이 완화 된다는 연구결과는 감사품질과 같은 통제시스템의 중요성을 시사한다. This paper investigates symmetric cost behavior of non-listed firms. Non-listed firms do not have many stakeholders and are managed by a few controlling shareholders. Owner-managers in non-listed firms are less inclined to incur expenses from their existing resources when sales declines, because doing so would decrease their earnings. However, managers in non-listed companies also have incentives to not dispose their committed resources and continuously incur costs from their existing assets even when the sales decrease. Compared to listed firms, non-listed firms are less likely to monitored by market participants because they do not have many stakeholders in the firm. As a result, managers tend to make important business decisions based on their own judgements. Thus, non-listed firms could have greater cost stickiness than listed firms. This study examines whether non-listed firms and listed firms have significantly different cost behavior. According to our empirical analysis, we find that non-listed firms haver greater cost stickiness of selling, general and administrative (SG&A) costs than listed firms. We also find that this cost stickiness is alleviated for firms audited by Big 4 audit firms. This study provides empirical evidence that listing status impacts managers’ cost related decisions. Managers in non-listed companies are less inclined to reduce costs even when sales decrease compared with those in listed companies. In addition, higher audit quality which reduces discretionary decisions mitigates cost stickiness, suggesting the importance of control systems such as audit quality.

이하선의 지방종으로 오인된 유피 낭종 1례

조정해(Jung-Hae Cho),김민식(Min-Sik Kim),한민아(Min-Ah Han),선동일(Dong-Il Sun) 대한두경부종양학회 2008 대한두경부 종양학회지 Vol.24 No.2

Dermoid cysts are developmental anomalies that represent the simplest form of teratoma. They are the result of the sequestration of the skin along the lines of embryonic closure. These cysts of the head and neck are uncommon and account for 7% of all dermoid cysts. They are predominantly found in the orbit, floor of mouth, and nose. As a dermoid cyst of the parotid gland is extremely rare, it is often misdiagnosed preoperatively. By way of imaging modalities such as computed tomography, MRI and ultrasongraphy along with FNAB, it can be differentiated from many other cystic lesions of the parotid gland. We report a case of dermoid cyst of the parotid gland which masqueraded as lipoma before complete surgical excision.

교육정책 지역거버넌스 비교분석: 광주와 울산 사례 비교

황혜성(Hae-seong Hwang),조정관(Jung-Kwan Cho) 한국NGO학회 2014 NGO연구 Vol.9 No.2

본 연구는 2010년 교육감 직선제를 전후하여 이슈가 되었던 교육정책 중교원능력개발평가 정책과 학생인권조례 정책을 연구 대상으로 삼아 교육청과 교육시민사회단체 각 주체와의 교육정책 지역거버넌스에 관하여 살펴보았다. 본 연구는 거버넌스의 개념 및 모델을 이론적으로 정리하고, 협력적 거버넌스와 교육 거버넌스를 개념화하여 연구 쟁점을 도출하였다. 이러한 이론적 작업을 기초로 하고, 본 연구는 거버넌스 형성의 분석 기준과 운영도 분석 기준을 도출하고 거버넌스 행위자 분석도 수행하였다. 그리고 종합적인 거버넌스 관계 모형에 대한 논의를 통하여 교육감 직선제 시대 거버넌스의 현재 수준을 평가할 수 있는 관점을 확립하였다. 이러한 분석틀을 종합적으로 마련한 후 본 연구는 진보교육감의 대표인 광주지역과 보수교육감의 대표인 울산지역의 교육감이 수행한 두 개의 정책 사례를 비교 분석하는 경험적인 작업을 통하여 유사점과 상이점들을 파악하여 그들의 교육 로컬 거버넌스 상태에 대한 평가를 시도 하였다. 두 지역의 전문가 인터뷰 결과를 비교분석한 결과, 두 정책 사례 모두 에서 광주는 울산보다 참여도, 협력도, 투명도 및 교육청의 관리정도 등 모든 면에서 전반적으로 거버넌스 운영도가 진전되어 있음을 확인할 수 있었다. 우리가 상정한 모형으로 거버넌스 발달단계를 잠정적으로 진단해 본다면 울산의 경우는 아직 ‘독립형’에 머무르고 있으며, 광주의 경우는 ‘연립병존형’으로 생각할 수 있다는 판단이다. 본 연구는 일반화하기 어려운 탐색적 성격의 것이다. 인터뷰 지역이 광주와 울산으로 한정되어 있고, 조사 대상자가 너무 적은 수여서 대표성을 주장하기에는 한계가 있다. 관련하여 더욱 많은 지역에서 다양한 교육정책에 대한 교육 거버넌스 연구가 이어지기를 기대한다. The authors aim to explore how a local educational governance between local educational authorities and educational civil society organizations is being formed in Korea in times of the popular election of educational superintendents, which first started in 2010. The authors first review the concept of governance and its different models as well. Then the authors extract both the variables that affect the formation of governance and the analytical yardsticks that enable us to evaluate the operation of governance. The authors also set up a model of relations between partners of local educational governance. In order to judge the current state of local educational governance, the authors choose Gwangju and Ulsan cases, with focus on two controversial policy-making processes, one on teachers ability evaluation policy and the other on city ordinance on students human rights. The authors took elite interviews on local educational bureaucrats, civil society activists, and journalists, in addition to the document-based research. According to the interview results, both the educational superintendent and educational civil society organizations in Gwangju have developed local educational governance much more than those in Ulsan. In all aspects that include participation, cooperation, transparency and controllability in governance operation, Gwangju s experience is more developed than Ulsan s. The authors make a tentative conclusion that among the developmental steps of governance Ulsan remains at the bottom level of mutual independence, while Gwangju has moved up between the coexistence level and the network one.

두개골에 발생한 고립성 형질세포종 - 증례보고 -

한정훈,박해관,민창기,조정기,박성찬,조경근,이경진,나형균,최창락,강준기,Han, Jeong Hoon,Park, Hae Kwan,Min, Chang Ki,Cho, Jung Ki,Park, Sung Chan,Cho, Kyung Keun,Lee, Kyung Jin,Rha, Hyoung Kyun,Choi, Chang Rak,Kang, Joon Ki 대한신경외과학회 2000 Journal of Korean neurosurgical society Vol.29 No.5

Solitary plasmacytomas are rare and account for 5-10% of all plasma cell disorders. These tumors are categorized as solitary plasmacytomas of bone(osseous) or extramedullary plasmacytomas(non-osseous). About a half of solitary plasmacytomas of bone occur in the spine but rarely in the skull. We report a case of solitary plasmacytoma of the skull presented with a painless palpable left parietal calvarial mass in an otherwise asymptomatic 38- year-old man. Skull radiographs showed a large radiolucent lesion with well defined non-sclerotic margins. Computed tomograph scan demonstrated a markedly enhancing mass extending from the epidural to the subcutaneous space. The patient underwent surgery and tumor was completely excised. Pathological examination showed tumor to be a plasmacytoma synthesizing IgG. Postoperatively, the patient received radiotherapy. There was no evidence of systemic involvement on postoperative laboratory wokups. Our recommended treatment is a complete surgical excision combined with postoperative radiation therapy. The patient should be follwed carefully for more than 10 years because of either local recurrence or possible progression to multiple myeloma.

1996년부터 2005년까지 혈청검사로 진단된 신증후출혈열의 역학적 특성 분석

노윤태(Yoon-Tae Noh),조정은(Jung-Eun Cho),한명국(Myung Guk Han),이나연(Na-Yeon Lee),김수연(Su-Yeon Kim),주재신(Chaeshin Chu),이호동(Ho-Dong Lee),남재환(Jae-Hwan Nam),박근용(Keun-Yong Park),신영학(Young-Hack Shin),조해월(Hae Wol Cho) 대한미생물학회 2006 Journal of Bacteriology and Virology Vol.36 No.4

호스피스·완화의료 발전사와 한의학 참여의 필요성

윤해창,손창규,이남헌,조정효,Yoon, Hae-chang,Son, Chang-gue,Lee, Nam-heon,Cho, Jung-hyo 대한한방내과학회 2018 大韓韓方內科學會誌 Vol.39 No.4

Objective: The aim of this study was to establish the developmental history of hospice palliative care (HPC) with Korean medicine (KM). Methods: We compared the developmental history of HPC in Korea with that of Britain, the United States, Taiwan, Japan, and China. The articles in English or Korean published until Feb. 2017 were searched using 'Hospice' or 'Palliative care' with the name of each nation in the PubMed, MEDLINE, ScienceDirect, and CINAHL (Cumulative Index to Nursing and Allied Health Literature) databases for foreign articles and OASIS (Oriental Medicine Advanced Searching Integrated System) for domestic articles. Books and gray literature were searched on the same databases and websites of the Ministry of Health and Welfare and related organizations in each country. Results: Modern palliative care began with the hospice movement led by Dr. Cicely Saunders. HPC in Korea started earlier than in other countries but it took considerable time for social consensus, so Korean policies have only been published recently. In this process, KM was excluded from HPC. For this reason, western medicine in Korea does not fully accept the spirit of HPC, the government does not take an aggressive stance with KM, and the institutes of KM do not have any interest in HPC. The World Health Organization recommends the establishment of policies and programs connected with a country's own health care system. In 2015, the Korean government made the third comprehensive plan for the development of KM. It included critical pathway guidelines about cancer-related fatigue and anorexia. More effort is required to set up HPC than other care types because Korea has two medical systems. Conclusions: Each nation has been trying to improve systems of HPC. We need to overcome the problems and bring out the best by making our own model of HPC with KM.

이하선 부위에 발생한 Angiolymphoid Hyperplasia with Eosinophilia

김규식,노혜일,오현진,천병준,조정해,강석진,Kim, Que-Chic,Noh, He-Il,Auo, Hyeon-Jin,Chun, Byung-Joon,Cho, Jung-Hae,Kang, Seok-Jin 대한기관식도과학회 2002 大韓氣管食道科學會誌 Vol.8 No.2

Angiolymphoid hyperplasia with eosinophilia(ALHE) is an uncommon idiopathic condition that presents with isolatedor grouped cutaneous plaques or nodules of the head and neck. Extracutaneous involvement is rare. ALHE is a distinct pathologic entity marked by a proliferation of blood vessels with distinctive large endothelial cells accompanied by a characteristic inflammatory infiltrate that includes eosinophils. The lesion is benign but may be persistent and difficult to eradicate. The authors have recently experiecned a case of angiolymphoid hyperplasia with eosinophilia in a 52-year-old male who had a painless enlarging mass in his right preauricular area and external ear canal for several years. We present this case with the review of literatures.

신경외과 영역에서의 미세혈관 문합술

나형균,이경진,조경근,박성찬,박해관,조정기,지철,최창락,Rha, Hyoung-Kyun,Lee, Kyung-Jin,Cho, Kyung-Keun,Park, Sung-Chan,Park, Hae-Kwan,Cho, Jung-Ki,Ji, Chul,Choi, Chang-Rak 대한미세수술학회 1999 Archives of reconstructive microsurgery Vol.8 No.2

Objective : Extracranial-intracranial(EC-IC) microvascular anastomosis was performed in 18 patients with hemodynamic cerebral ischemia and traumatic cerebral aneurysm, the aim of this retrospective study was to assess its value in neurosurgical field. Method : Of 18 cases, 17 case were hemodynamic cerebral ischemia and one was traumatic cerebral aneurysm. There were 14 superficial temporal artery(STA)-to-middle cerebral artery(MCA) anastomosis, 3 saphenous vein graft bypass(2 external carotid artery(ECA)-to-MCA, 1main trunk of the STA-to-MCA) and 1 radial artery bypass(ECA-to-MCA). Results : Bypass patency was confirmed by postoperative angiography in all cases except for two cases, postoperative cerebral blood flow of ischemic brain showed significant increased in all cases with good patency through bypass. Conclusion : Revascularization by EC-IC microvascular anastomosis to the ischemic brain eliminated ischemia and was associated with excellent good outcome and good patency rates.

증례 : 혈액종양 ; 원격 전이를 동반한 상악동소세포암 1예

하소영 ( Soyoung Ha ),안호정 ( Ho Jung An ),조강원 ( Kangwon Cho ),유창영 ( Changyoung Yoo ),조정해 ( Jung Hae Cho ),김성환 ( Sung Hwan Kim ),김훈교 ( Hoon Kyo Kim ) 대한내과학회 2015 대한내과학회지 Vol.88 No.6

부비동에서 기원한 소세포암은 매우 드문 질환으로 부비동염으로 오인될 수 있어 주의가 필요하다. 조직검사와 함께 전신적 검사를 실시하여 원격전이 유무를 감별해야 하고 공격적이고 빠른 진행을 고려할 때 전신항암치료 및 방사선치료를 우선적으로 고려해야 한다. 저자들은 59세 남자에서 원격 전이를 동반한 상악동에서 기원한 소세포암을 경험하였기에 문헌고찰과 함께 보고하는 바이다. Primary small cell carcinoma of the paranasal sinuses is extremely rare. It is aggressively locally invasive, with high recurrence and metastatic rates. A combination of systemic chemotherapy and locoregional treatment, such as radiotherapy, is currently recommended based on the treatment of small cell carcinoma of lung. We report a case of small cell carcinoma originating from the maxillary sinus with distant metastasis at the time of diagnosis. The patient had a good initial therapeutic response to etoposide-cisplatin chemotherapy, but the cancer progressed after the sixth cycle of chemotherapy and the prognosis was poor. (Korean J Med 2015;88:719-723)

암 환자에 대한 구법의 치료와 메커니즘에 대한 최신 국내외 연구 현황

윤해창,강지영,김준영,정진용,손창규,이남헌,조정효,Yoon, Hae-chang,Kang, Ji-young,Kim, Jun-young,Joung, Jin-yong,Son, Chang-gue,Lee, Nam-heon,Cho, Jung-hyo 대한한방내과학회 2015 大韓韓方內科學會誌 Vol.36 No.3

Objectives This study aims to review and summarize existing evidence on moxibustion treatment for cancer patients. Methods Literature published until May 2015 in international journals were searched on PubMed, CAJ (CNKI-Medicine), NDSL (National discovery for science leaders), Sage Journal, ScienceDirect, Taylor&Francis Online (HSS), and Wiley Interscience (including Blackwell); and articles in Korean journals were searched on Korean Studies Information Service System (KISS), DBPIA, E-Article, KSI e-book, New article, Korea Institute of Science and Technology Information (KISTI), and Kyobo scholar. Results We analyzed 65 relevant studies. The number of studies conducted annually has increased and most are conducted in Korea and China. Moxibustion decreases the side effects of palliative treatment, thereby synergizing with anticancer treatment; it also improves the immune system, reduces tumor factors, and relieves symptoms. The mechanism of moxibustion is multi-fold: thermo, chemo, aero and kinetic. Only the kinetic effect is not significant. It also needs a complement to moxibustion because of harmful smoke. Conclusions Thus, the effect and mechanism of moxibustion in cancer patients was reviewed. There is an unmet need to develop a model of moxibustion and test it based on Korean medicine.