감사위원 선임방식의 변경과 이익조정에 관한 연구

최헌섭(Choi Heon-seob),정래용(Chung Rae-young) 한국국제회계학회 2017 국제회계연구 Vol.0 No.73

이 논문은 2009년에 도입된 감사위원 선출시 일괄선출방식으로의 변경이 감사위원회의 독립적인 본래의 역할에 어떤 영향을 주었는가에 대한 검증을 위하여 감사위원회 선임방법의 변경 이전과 이후에 이익조정의 차이가 있는지 실증한다. 검증을 위한 표본기업은 비금융업을 영위하는 유가증권시장(KSE) 상장기업을 대상으로 분석기간은 2003년부터 2015년까지, 기업-연도 2,957개이다. 실증결과를 요약하면 첫째, 감사위원회를 의무적으로 도입한 기업의 경우 감사위원 선임 시 일괄선출방식으로 변경은 이익조정이 증가하는 결과를 보여주고 있다. 둘째, 자발적으로 감사위원회를 도입한 기업의 경우 감사위원 선임 시 일괄선출방식으로 변경은 이익조정의 차이가 없는 것으로 나타났다. 이러한 실증결과는 회계투명성을 위하여 정책결정자에게 감사위원의 선임방법에 있어서 일괄선출방식에서 분리선출방식으로 변경되어야 감사위원회 본래의 역할을 더 적절하게 할 수 있다는 것을 보여주고 있다. This study tries to investigate the effects of earnings management on the change of audit committee director choice. We examines closely the relation between earnings management and the change of the total election of audit committee choice from separate election of the audit committee director choice on Commercial Act adopted in 2009. Our major empirical results of the study are summarized as follows. Firstly, companies with a mandatory audit committee has increased earnings management by means of a discretionary accruals after from the adoption of separate election of audit committee to the adoption of total election of the audit committee. However, there is no difference in the amount between discretionary accruals and the change of audit committee director choice for the voluntarily choice company of audit committee. This results might imply that our study contributes to the related fields as follows. This study gives rise to the momentum that shows the relations between the quality level of financial reporting and the choice audit committee director. Our findings make some important contributions to regulatory bodies in that the adoption of separate election of the audit committee director.

광가입자망에서 WDM 하이브리드 광절체 시스켐에 관한 연구

엄진섭,김충래 江原大學校 産業技術硏究所 1995 産業技術硏究 Vol.15 No.-

By integrating WDM to OPS unit which plays an important role for the reliability of CPN, we made it possible to provide CATV, VOD, and high-speed data services simultaneously and to meet the requirements for new services in the future. For the design of optimal system, the link analysis of power budget has been performed. Also, the prototyped system has been tested with STM-1 level signals to confirm functions such as transmission, distribution, and protection. The results proved that when occurred out-of-order or recovery of ONU, the system did the pertinent switching with minimum loss for high-speed data services. Also for video distribution services, the system has distributed STM-1 level signals successfully.

柔道 選手의 잡기와 握力에 關한 硏究

姜忠植,金潤燮 公州大學校 스포츠科學硏究所 1994 스포츠科學硏究所論文集 Vol.- No.8

The purpose of this study was to investigate the special quality of grip strength in Judo Player. In order to clearly the special quality of grip strength in Judo player. Active and passive grip strength in some grip styles were measured by the experimental measuring device. Subjects were 99 men who belonged to six kinds of athletic club of Kyung Hee University and Korea National college of physical Education. The results are summarized as follows. 1) Passive grip strength of “grip-sports group”including Judo player was more powerful than one of “non-grip-sports group”. 2) Passive grip strength of “grip-sports group”including Judo player was exhibited by little finger side as the main strength. 3) Passive grip strength without a little finger of Judo player got extremely weak by comparison with using five fingers. 4) As the result of the above, the special quality of grip strength in Judo player was inferred that strength was exhibited by little finger side as the main strength.

우수 Boxing 선수의 시지각력 특성에 관한 연구

이충섭,이종각,김창범 忠北大學校 平生體育硏究所 1998 平生體育硏究所 論文集 Vol.10 No.-

The purpose of this study is to define each concepts of each factors of the visual perceptivity in order to figure out the features of superior boxers' visual perceptivity andto find out how different the visual perceptiveity fo the each individual subject can be and how the skill level can vary through experiments. Through the above-described procedure the results as follows were obtained. As to the functional level, the dynamic visual acuity of the superior athletes group was found to be higher than that of the inferior athletes group. The eye slight of superior high school and university athletes was 1.27, that of the inferior high school athletes was 0.85, and that of inferior university athletes was 0.86. In the aspect of experimental subject, no noticeable difference was found. As to the 4 selective reactiontime, related to functionevel, the average of superior athletes group was404.16 msec and that of inferior athletes group was 438.47 msec. So it can be conclued tha the reaction time of superior athletes group was faster thanthat of inferior athletes group. As to the 4 selective movement time, related to the skill level, the average of superior athletes group was 130.98 msec and that of inferior athletes group was 144.01 msec. So, it is reasonalbe to think that the reaction time of superior athletes group was faster than that of inferior athletes group. As to the depth perception, realted to the skill level, the average of superior athletes group was 0.45 cm and that of inferior athletes group ws 0.90 cm. So it can be concluded that superior athletes group was more precise than inferior athletes group. Also, the skill level and experimental subject were found to have interaction and they showed a significant difference. As to the depth perception, the perceptability of each subject of superior athletes group and that of inferior athletes group was different and related to the skill level, the perceptability of university athletes group and that of high school athletes group were different. After statistic analysis, the visual perceptability of high school athletes group and university athletes group of superior athletes group showed a noticeable difference. But in case of inferior athletes group , therewas no difference between the visual perceptability of high school athletes group and that of university athletes group. So, it can be concluded that the effect of the visual perceptability of high school athletes group and that of university athletes group related to the functional level of each subject. As to the visual timing prediction, related to the skill level of each subject, the average of superior athletes group was 0.08 sec and that of inferior athletes group was 0.12 sec. The superior athletes group showed better grades than inferior athletes group. However, related to the experimental subject, there was not any difference found. As to the dominant eye, there was 14 Contrastrals and 7 Unilaterals among the superior high school and university athletes group. So, there are more Contrastrals than Unilaterals in teh superior high school and university athletes group.

광케이블 유지보수를 위한 수동 B-NT1 모듈 개발

엄진섭,함청운 江原大學校 産業技術硏究所 1995 産業技術硏究 Vol.15 No.-

The reference model for UNI (User Network Interface) of B-ISDN is consisted of three function groups (B-NTI, B-NT2 and B-TE). In this study, we constructed passive B-NT1 module which can be utilized for optical link management and repair, one of main functions of B-NT1. For the convenience of installation and management, this module is only consisted of passive optical devices. And at a local exchange center linked with the module, the broken zone of optic link is able to be monitored without interrupting services. In addition, we performed the power burget analysis for the design of efficient optic link including this module.

現代詩의 原型批評的 考察 : 尹東柱·柳致換·朴斗鎭의 詩를 中心으로 With the poems of Yun Dong-ju, Yu Chi-hoan and Park Du-jin

李玧燮,李海雄 釜山敎育大學 1985 부산교육대학 논문집 Vol.21 No.1

By means of the archetypal criticism theory as one of the main theories of the modern criticisms, Korean modern poems are analyzed. The result is as follows; Firstly; Yun Dong-ju's poems reveal to reach the world of reconciliation by the strong belief and will against the restoration of identity-through the scapegoat consciousness-through the self-examination and the deep shame of the loss of identity(the unattainable of the one-flesh sense of the ego and the-world) under the fetters history of japanese colonial rule. Secondly; The case of Yu Chi-hoan, also, under the situation of such the times as Yun Dong-ju's, reveals to reach the paradise return through the restoration to the mother's womb by means of the unconscious activity of water, which resulted from the psychological kind of regression after the loss of identity. Thirdly; Park Du-jin's poems, in the beginning, reveal to advanec to the paradise return through nature, and then to be on the way to the restoration of the loss of identity through the direct confrontation with an angle of view to the absurd realities of life.

국민학교 국어교과서의 비유법에 관한 고찰 : 표현 생활 지도를 위해 for the guidance of expressional life

이충섭 釜山敎育大學 1972 부산교육대학 논문집 Vol.8 No.1

The object of this study is to research the fundamental materials and a teaching method for the guidance of children's expressional life as studying the metaphorical method of the textbook on korean language in primary school. The results of this study are as follows: 1. Many metaphorical methods were showed in emotional sentences, and low frequency of the metaphorical method was showed in the indicative sentences. So, it is important to understand the arts of sentence in speech life. 2. The using frequency of metaphorical method was different according to the children's development stage. 1) Personification was showed the highest frequency at 3, 4 grades that was animistic period. 2) Synecdoche and metonymy was increased at 6 grade, but there were no differences at another grades. So, it should be regarded in editing textbook in future. 3) The frequency of simile was higher than that of metaphor. Both of them were increased more at the high grades than the low grades. 4) The frequency of symbolic word, one of Korean characteristics, was higher at 2, 3, 4 grades than any other grades and was getting lower gradually.

우리나라 近代 學校體育에 관한 硏究 : 1876 ~ 1910을 중심으로 Centered 1876 to 1910

金文燮,元忠熙 公州大學校 스포츠科學硏究所 1996 스포츠科學硏究所論文集 Vol.- No.10

This study investigated physical activities of schools on the basis of the backgrounds to grasp what the school physical education were, how they were developed, and what the significance to the history of physical education in Korea is. In the history of modern physical education, the period of the modern physical education covered 1876 to 1945 - from the year of opening her harbors to the year of the Liberation. But this study excluded 1910 to 1945 - from the year of Japan's colonization to the year of the Liberation, for the education were not performed independently and voluntarily in colony. The period is divided into three according to clear distinctions. The first period is that of the birth of modern physical education. It starts from 1876 when the harbors were opended to the foreigners by Byong-ja-su-ho-jo-yak(丙子修護條約) and ends in 1885 when Christian private schools were established, during which the traditional military arts were educated in My-ye-hak-kyo(武藝學敎) and Won-san-hak-sa(元山學舍). The second period (1885-1904) is that of the reception, when western spots were introduced and physical education was reinforced with the importance of whole-person education. The last period is that of the fixation of modern physical education. It covers from Eul-sa-bo-ho-jo-yak(乙巳保護條約:1905) to Han-il-hab-byoung(韓日合倂:1910), during which nationalistic physical education was activated and the ideologies of modern physical education were established. The findings of the study are as follows: (1) The modern physical education in Korea was regarded as the means of physical training, which shows nationalistic trends. (2) The military arts were educated as formal curricula in the first period, and the military gymnastics was in the second period. And then, in the third period, the school gymnastics was educated for 2 or 3 classes a week as a compulsory subject. In comparison with 3 classes a week of these days, the curriculum of school physical education can be thought to have been formed in this period. (3) In the second period, Christian missionaries introduced western sports such as football, basketball, tennis, and so on, which were performed as extra-curricular activities. Such aspect gave the chance for the diverse curriculum of these days. (4) Won-dong-hoei(運動會), which was performed in Foreign Language School for the first time, was activated continuously. This made a contribution to the popularization of physical education and the formation of the regional culture of physical education. (5) In the process of the modernization of physical education, the concepts of recreation and sanitation added to the simple concept of physical training. And there was a try to systematize the theory of physical education. These enabled the concept of physical education to be extended.

가교화 쌀 전분의 이화학적 특성

최현욱,정구민,김정호,문태화,박천석,백무열 경희대학교식량자원개발연구소 2007 硏究論文集 Vol.26 No.1

蔚州의 「재밟기(瓦踏)」에 대하여

千斗鉉,李充燮 釜山敎育大學 1975 부산교육대학 논문집 Vol.11 No.1

Jaebabgi is one of the folk recreation transformed from Dabgyo. It is now existing, handed down from the ancient times, in the areas of Gyeonsang do, Jeonlado and chungcheongdo. Among the Jaebabgi plays, Jaebabgi in the Euiseong area and Noddaribabgi in the Andong area are known as the most typical ones. But Wlju's Jaebabgi has been reported for the first time to the academic world by this investigation. Though the plays in the other areas are describing the costumes or the setting of the fable, wlju's play is more Buddhistic and more spectacular in its words. the one who treads on the shoulders of the other pelple is usually a skilled chours leader. It is similar to the Euiseong's Jaebabgi, but it is different from the Euiseong's in the point that the racing or the fighting is not inculded. Two persons with sticks are needed who act as the post men. Some connections with Andong's noddaribabgi have been observed. And also it seems that this play has been trans formed to have some manly aspect under the influence of Kwaejina-ching ching-nane in the point that the refrain follows the chorus leading. This play is one on the fravelling types of play. Because this recreational play has some softness, intensity and the character of play it is considered as possible that this play can be revived and prevailed in the modern times.