회계변수(會計變數)를 이용(利用)한 시장위험측정치(市場危險測定値)의 예측(豫測)에 관한 연구(硏究)

최종윤,Choi, Jong-Yoon 한국산학경영학회 1990 산학경영연구 Vol.3 No.-

A Comparative Study of the Accounting Standards for Stock Option of Japan and Korea

최종윤,이상화,Choi, Jong-Yoon,Lee, Sang-Hwa Korean Academic Industrial Society of Business Adm 2009 산학경영연구 Vol.22 No.1

This paper compares the accounting standards for stock option of Japan and Korea. Especially, tire setting process of accounting standards for stock option, accounting methods and disclosures for stock option in two countries are analyzed. The results provide that two countries shaw different characteristics in accounting standards for stock option. First, in Japan, acquired services are reported as compensation costs and capital adjustments. On the other hand, in Korea, in case of cash-settled share- based payment transactions, acquired services are reported as compensation costs and capital adjustments, but in case of equity-settled share- based payment transactions, acquired services are reported as compensation costs and debt. Second, when tire stock option rights are abandoned, they are reported as extraordinary items in Japan and are reported as other surplus in Korea. Third, though both countries do not choose specific stock option pricing model, Japan prefers Black-Sholes Model and Korea regards binomial model as proper model.

기업의 소유구조와 회계이익의 정보효과

최종윤,Choi, Jong-Yoon 한국산학경영학회 2005 산학경영연구 Vol.18 No.1

회계정보의 유용성은 기본적으로 정보이용자들의 의사결정에 어느 정도 도움을 줄 수 있는가에 의하여 평가될 수 있는데, 회계정보의 유용성에 대한 하나의 측정치로서 투자자에 대한 회계이익의 정보효과를 이용할 수 있을 것이다. 기업의 소유구조는 기업이 회계이익을 결정하는 과정과 외부 투자자들이 기업관련 정보를 이용하는 문제와 밀접한 관련이 있다. 실제로 기업의 소유구조가 어떠한 형태를 갖고 있느냐에 따라 기업에서 적용하는 회계정책이 달라지고 투자자들이 회계정보 외의 기업관련 정보를 이용함에 있어서도 그 내용이나 접근가능성에 차이가 있다. 따라서 기업의 소유구조는 궁극적으로 회계이익의 정보효과에 영향을 주는 것으로 볼 수 있다. 본 연구에서는 기업의 소유구조를 경영자 또는 내부 지분율이 높은 기업, 기관투자자와 비지배대주주의 지분율이 높은 기업 및 지분분산이 광범위하게 잘 이루어진 기업 등 크게 3 가지로 분류하여 각각의 소유구조가 회계이익과 주가이익률과의 관계에 미치는 영향을 이론적으로 고찰하였다. 이익조작가설은 소유와 경영이 분리된 기업들이 일반적으로 이익을 조작하려는 경향이 있다고 주장한다. 한편 차별적정보가설은 회계정보에 대한 대체적인 정보의 양 및 적시성과 관련이 있다. 소유구조가 주가와 이익과의 관계에 미치는 영향을 분석함에 있어 이익조작가설에 바탕을 둔 기존 연구들은 소유구조와 정보환경과의 관계를 고려하지 않았지만 본 연구는 차별적 정보가설을 함께 고려하여 추가적인 검토를 하였다. The informativeness of accounting earnings to investors may be used as a measure of the quality of accounting information. The ownership structure is considered to be related to both of two variables, the reliability of earnings reflecting the economic performance of the enterprise and the existence of alternative information sources. Earnings manipulation may mitigate the correlation between accounting earnings and the economic performance and alternative information sources decrease the value of accounting earnings as an information. Thus ownership structure could influence the informativeness of accounting earnings. This paper classifies ownership into three categories, management or inside ownership, institutional investors and large outside blockholders, and diffuse outside ownership and examines theoretically the difference of information effectiveness under each ownership structure. The earnings manipulation hypothesis supports the assertion that the separation of ownership from control motivates earnings manipulation. And differential information hypothesis suggests that more non-accounting information of firms with institutional or concentrated outside ownership is provided. Outside blockholders have alternative information sources that make accounting manipulation ineffective. While most previous studies have examined the effect of ownership on the informativeness of earnings from earnings manipulation hypothesis, this study is motivated by both earnings manipulation hypothesis and differential information hypothesis.

신속평가방법(Rapid Assessment Method)을 이용한 습지평가 및 평가항목의 개선

최종윤,김성기,윤종학,주기재,Choi, Jong-Yun,Kim, Seong-Ki,Yun, Jong-Hak,Joo, Gea-Jae 한국하천호수학회 2017 생태와 환경 Vol.50 No.3

국내 습지의 가치와 등급을 평가하고 적용방안을 고찰하기 위해, 경상남도에 위치한 146개 습지를 대상으로 신속평가방법 (Rapid Assessment Method)을 이용한 습지평가를 수행하였다. 각 습지에서 평가된 8개 대항목과 주변 피복 비율 간 관계를 분석하기 위해 Self-Organizing Map(SOM) 알고리즘을 이용하여 패턴분석을 실시하였다. 총 8개의 항목 중, '식생다양성 야생동물 서식처'와 '미적 레크레이션' 항목 점수가 가장 높았으며, 대부분 2~3등급의 가치를 가지는 것으로 평가되었다. SOM 분석 결과, 식생다양성 야생동물 서식처 항목이 높은 습지에는 대부분 어류 양서 파충류 서식처 항목이 낮은 성향을 보였는데, 이는 어류 등은 식생다양성이 높은 지역을 선호하지 않기 때문인 것으로 사료된다. 습지 내 수생식물의 높은 풍부도는 미적인 부분을 충족시키기 때문에 미적 레크레이션 점수가 높은 습지는 대부분 식생다양성 야생동물 서식처가 높았다. 또한, 침식조절 기능의 경우 홍수 저장 조절 기능과 밀접하게 관련되며, 침식조절 기능이 높은 습지는 홍수 저장 조절 기능 또한 높은 경향을 가진다. 국내 습지에 신속평가방법을 적용한 결과, 일부 항목이 국내 습지 특성이나 범위에 맞지 않아 개선이 요구되며, 습지 보전 측면에서 '접근성'이나 '시각적 개방성' 등 항목들은 점수 체제의 전환이 필요한 것으로 나타났다. 따라서 신속평가방법을 국내 습지에 적용하기 위해서는 항목 내 평가기준의 조정 혹은 세분화, 현실화가 필요한 것으로 판단된다. 향후 신속평가방법을 이용한 등급화는 습지의 보전이나 관리 방안 마련에 중요한 지표로서 활용될 수 있으며, 잔존하는 습지를 보존하여 멸종위기종 등 생물상 유지에 크게 기여할 수 있을 것으로 사료된다. In order to consider application and evaluation of value and class of domestic wetland, we investigated 146 wetlands located Gyeongsangnam-do using Rapid Assessment Method (RAM). We utilized Self-Organizing-Map (SOM) to analysis relationship between evaluation index and land coverage ratio surrounding wetland. Among total 8 evaluation index, 'Fish and herptile habitat' and 'Aesthetic value' were higher, most of the wetlands evaluated as 2, 3 grade. Result of SOM analysis, 'vegetation diversity and wild animals habitat' is negatively related to the 'Fish and herptile habitat', because fishs were not prefer habitat excessively occupied by plant. However, high vegetation diversity can be support high score of 'Aesthetic' in wetland. Also, 'Erosion control' and 'Flood storage and control' were closely related, wetlands with high score of 'Erosion control' have high score of 'Flood storage and control'. When applied RAM in domestic wetland, six out of 6 evaluation index induced biased results, the index of RAM need a little change as some new or modify evaluation index. Therefore, we consider to need adjustable, subdivide, and actualization of some evaluation index for application of RAM in domestic wetlands. Consequently, wetland assessment and class using RAM can be utilized as important indicate for conservation and management of wetland, and contributed greatly to maintain biodiversity include to endangered species by preserving remaining wetland.

Apoptosis of Germ Cells after Vasectomy in Rats

최종윤,조성환,류시윤,지영흔,이근좌,손화영,Choi, Jong-yun,Cho, Sung-whan,Ryu, Si-yoon,Jee, Young-heun,Lee, Geun-jwa,Son, Hwa-young The Korean Society of Veterinary Science 2003 大韓獸醫學會誌 Vol.43 No.3

The pathological mechanism of impaired spermatogenesis after vasectomy has not been completely investigated. In this study, we examined pathological changes of the testis and the Fas-Fas ligand (FasL) mediated signaling pathway in apoptotic germ cell death after vasectomy in rats. Ten-weeks old Sprague-Dawley rats were underwent bilateral vasectomy and sacrificed after 1 day, 2 days, 3 days, 5 days, 1 week, 2 weeks, and 4 weeks of surgery and the testes were removed. Histopathological evaluation of spermatogenesis was performed by hematoxylin-eosin and periodic acid-Schiff-hematoxylin staining. To elucidate the pathophysiology of seminiferous tubule damage, terminal dUTP nick end labeling staining, electrophoresis assay of DNA fragmentation, and Western blotting analysis for Fas-FasL were performed. Relative weights of testes were decreased from 5 days after vasectomy. Germ cell degeneration were first found in the spermatogonia and spermatocytes at stages I-VI, and XII-XIV seminiferous tubules. Mean incidence of apoptotic germ cells after vasectomy progressively increased to peak in 5 days, and then gradually decreased to the control levels in 2 weeks after vasectomy. The expression of Fas-FasL reached maximum level at 5 days after vasectomy and then declined. In conclusion, impaired spermatogenesis after vasectomy associated with an increase in germ cell apoptasis, which is partly mediated by the activation of Fas-FasL.

동물플랑크톤의 서식 특성에 따른 분류와 먹이망: 상위포식자의 에너지원으로서 부착성 동물플랑크톤의 중요성

최종윤 ( Jong Yun Choi ),나긍환 ( Geung Hwan La ),정광석 ( Kwang Seuk Jeong ),김성기 ( Seong Ki Kim ),장광현 ( Kwang Hyeon Chang ),주기재 ( Gea Jae Joo ) 한국하천호수학회(구 한국육수학회) 2012 생태와 환경 Vol.45 No.4

We conducted a comprehensive monitoring for freshwater food web in a wetland system (Jangcheok Lake), from May to October, 2011. Monthly sampling for zooplankton, fish as well as organic matters, was implemented. In order to understand the food web structure and energy flow, we applied stable isotope analysis to the collected samples, based on δ13C and δ15N values of epiphytic particulate organic matter(EPOM) and particulate organic matter (POM), epiphytic and planktonic zooplankton, fish (Lepomis macrochirus). In the study site, epiphytic and planktonic zooplankton was 24 and 30 species, respectively, and coincidence species between epiphytic and planktonic zooplankton were 20 species. Epiphytic zooplankton were more abundant during the spring and early summer (May to July); however, planktonic zooplankton were more abundant during the autumn (September to October) season. Stable isotope analysis revealed that fish and epiphytic zooplankton had seasonal variations on their food sources. EPOM largely contributed epiphytic zooplankton in spring (May), but increasing contribution of POM in autumn (September) was detected. However, planktonic zooplankton depended on only POM in both seasons. Fish utilized both epiphytic and planktonic zooplankton, but small sized (1~~3 cm), fish preferred epiphytic zooplankton, where as larger sized (4~~7 cm) fish tended to consume planktonic zooplankton, and epiphytic zooplankton had important role in energy transfer. This pattern was clear when results of spring and autumn stable isotope analysis were compared. From the results of this study, we confirmed that wetlands ecosystem supported various epiphytic and planktonic zooplankton species, they depend on other food items, respectively. L. macrochirus also showed a difference of food source according to the body size, they depend on seasonal density change of zooplankton. In particular, epiphytic zooplankton was very important for growth and development of young fish in the spring.

소형저수지에서 동물플랑크톤 군집 분포와 먹이망 구조: 주변 토지 이용과 수변식생이 동물플랑크톤 군집에 미치는 영향

최종윤 ( Jong Yun Choi ),김성기 ( Seong Ki Kim ),홍성원 ( Sung Won Hong ),정광석 ( Kwang Seuk Jeong ),라긍환 ( Geung Hwan La ),주기재 ( Gea Jae Joo ) 한국하천호수학회 2013 생태와 환경 Vol.46 No.3

We collected zooplankton from May to October, 2011, with the aim of understanding the zooplankton community distribution and food web interaction between the open water and littoral (aquatic plants) zones in two small reservoirs with different land covers (Sobudang, Myeongdong). Small-sized reservoirs are more abundant in South Korea, and a total of 51 and 65 species of zooplankton were identified at the two small reservoir (Sobudang and Myeongdong), where zooplankton densities were more abundant in the littoral zone than in the open water zone. Cladocerans and copepods densities were also higher in the littoral zone, in contrast, rotifers showed higher densities in the open water zone (t-test, P/0.05). Epiphytic zooplankton dominated at the littoral zone (Lecane, Monostyla, Alona and Chydorus) because aquatic plants provided refuge spaces for attachment. Some rotifers (e.g. Brachionus, Keratella and Polyarthra) were more abundant in the open water zone because of their small size, which might help them to go unnoticed by predators. In two-way ANOVA, rotifers related to two reservoirs or habitat space (littoral zone and open water zone), but cladocerans and copepods showed a statistically significant relationship on only two reservoirs. The results of stable isotope analysis showed that zooplankton in the littoral zone tended to depend on organic matter attached to aquatic plants as a food source, which indicates the avoidance of competition of zooplankton with other macro-invertebrates (e.g. Damselfly larva, Cybister brevis and Neocardina denticulate). As a result, zooplankton community distribution is determined by not only habitat space (aquatic plant zone and open water zone) but also by food source (phytoplankton).

국어 교과서 연설문 텍스트의 수사적 분석 -유형, 주제, 대상, 어휘, 설득 전략을 중심으로-

최종윤 ( Choi Jongyoon ) 한국화법학회 2018 화법연구 Vol.0 No.40

This research aims to analyze speech texts in the Korean textbooks, one of the areas of discourse education for public speaking. Analyses of speech texts were based on the rhetorical analysis system. First, this study identified types, themes, and objects in speech texts. Second, it analyzed high-frequency words and noun words used for speech texts in the Korean textbooks through Wordsmith, and R Programing, and Wordclouds. Third, it conducted an analysis of persuasive strategies of speech texts based on a context in which words were used in a text. This study has significance in that it examined characteristics of speech texts in Korean textbooks Using the rhetorical analysis system and explored a potential for identifying persuasive strategies centered on words.

신수사학의 작문 교육적 함의

최종윤 ( Choi Jong-yoon ) 청람어문교육학회 2017 청람어문교육 Vol.0 No.62

이 연구는 신수사학의 개념 및 특징을 탐색해 보고, 작문 교육적 의의를 밝히는 데 목적이 있다. 전통적인 수사학은 도구적 커뮤니케이션의 전문 기법을 다루었고, 하나의 완결된 메시지로 텍스트를 만들고자 하였다. 반면, 신수사학은 인간의 수사적 경험과 행위의 일반적인 조건을 다룬다. 본 연구에서는 신수사학과 작문교육의 이론적 고찰을 통해 신수사학 기반 작문 교육의 특징은 동일시를 촉진하기 위해 언어를 사용한다는 점, 수사적 맥락 속에서 필자, 독자, 상황, 메시지 간의 관계 형성을 파악한다는 점, 필자의 인식 방식과 행동 방식을 설계하고 구안해야 한다는 점, 인간의 사회화를 위한 협력 유도 수단으로서 언어를 사용한다는 점이었다. 이러한 신수사학 기반 작문 교육은 사회적 행위로서 협력을 유도하는 언어 학습이 가능하다는 점, 쓰기 행위에 대한 필자의 인식 역량이 강화될 수 있다는 점, 쓰기 학습의 결과를 타 담론에 적용할 가능성이 증대된다는 점에서 가치가 있다. 본 연구는 작문을 인간의 총체적인 사회 행위로 보는 신수사학 기반 작문 교육에 대해 논의하였다는 점, 신수사학 기반 장르 중심 작문 교육의 토대 마련을 위해 특징과 방향을 고찰해 보았다는 점에서 의의가 있다. This study aims to examine concepts and characteristics of new rhetoric and identify its implications for writing education. Traditional rhetoric made an attempt to make a text as a single completed message, dealing with specialized techniques of the instrumental communication. On the contrary, new rhetoric deals with general conditions of human rhetoric experience and action. Traditional rhetoric was treated from a linguistic dimension while new rhetoric deals with essential requisites for communication composing the power of discourse. Apart from linguistic application, actions represented by cognition and reaction of a discourse subject become a core element of a text composition. As for characteristics of new rhetoric-based writing education, firstly it uses language to promote identification. Secondly, it identifies relations among writer, reader, situation and message in a rhetoric context and thirdly drafts a design of writer`s cognition and behavior modes. This study has significance in that it groped for a direction for developing writing education by exploring changes of rhetoric, one of disciplines underlying writing education, examined a direction of new rhetoric centering on objectives and functions of writing education.

한글 자모 필순 지도에 대한 고찰

최종윤 ( Choi Jongyoon ) 청람어문교육학회(구 청람어문학회) 2018 청람어문교육 Vol.0 No.65

이 연구는 한글 자모의 필순 지도의 특징 탐색, 필순 지도의 효과 검증, 필순을 고려한 한글 자모 쓰기의 오류 유형 분석을 목적으로 한다. 이 연구에서는 한글 자모의 필순 지도에 주목하여 한글 자모의 필순 지도의 시대적 변화 양상을 고찰하고, 한글 자모 필순의 원칙을 밝혔다. 그리고 한글 자모의 필순 지도의 효과를 확인하기 위해 필순을 고려한 한글 자모 쓰기가 글씨를 빠르게 쓰기와 글씨를 균형 있게 쓰기에 영향을 미치는지, 미치는 수준은 어떠한지를 밝혔다. 본 연구는 한글 자모의 필순 지도를 실증적으로 연구하여, 한글 자모 필순 지도의 시대적 변화 흐름과 원칙을 고찰하고, 지도 효과를 검증했다는 데 의의가 있다. This study aims to explore characteristics of the guidance for Teaching the Korean alphabet in the stroke order and verify its effects, analyzing error types of the Korean alphabet Teaching in the stroke order. Paying attention to writing of the Korean alphabet in the stroke order, this research examined periodic transitions of the guidance for writing the Korean alphabet in the stroke order and identified its principles. Besides, in order to investigate the effects of the guidance for the Korean alphabet in the stroke order, it demonstrated what effects and how much writing of the Korean alphabet in the stroke order has on fast and balanced writing. This study has significance in that it examined periodic transitions and principles of writing of the Korean alphabet in the stroke order and evidenced the effects of the guidance based on the empirical research on writing of the Korean alphabet in the stroke order.