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특수관계자 간 거래 및 신용지원 여부가 자본비용에 미치는 영향에 관한 연구
김진태,오준환,Craig Emby 한국기업경영학회 2020 기업경영연구 Vol.27 No.3
This study examines the effects of related party transactions and credit support on the cost of capital. Specifically, this study tests whether related party transactions, collateral, and debt guarantee influence firm’s cost of equity and debt, for the K-IFRS adoption periods from 2011 to 2018. The results of the empirical analysis are as follows: First, the transaction between related parties does not have a significant effect on the firm’s cost of debt and cost of capital. Second, the collateral and debt guarantee among related parties does not have a statistically significant effect on the cost of debt, but it has a significant effect on the cost of capital. Third, the analysis of the transactions of related parties and credit support shows that the provisions of collateral and debt guarantee among related parties have a statistically significant effect on the cost of capital, but not have a significant effect on the cost of debt. Stakeholders related to the cost of debt do not actively take the related parties and collateral and debt guarantee into their decision making. On the other hand, stakeholders related to the cost of capital seem to make capital investment decisions, considering the credit support such as collateral and debt guarantee. Related party transactions involve relatively more management’s discretions than those of unrelated party transactions, possibly leading to firm’s financial mismanagement and information asymmetry among firm’s stakeholders. Furthermore, firm’s collateral and debt guarantee to related party are probable risk factors in capital investment decisions. Our empirical evidence, on the contrary, shows that firm’s capital providers are not likely to fully capture the significance of the risk factors arising from related party transactions and credit guarantee. Hence, this study suggests that firm’s stakeholders of both equity and debt capital incorporate collateral and debt guarantee to related party into their investment decisions, equally weighing on the significance of related party transactions. 본 연구는 특수관계자 간 거래 여부 및 신용지원 여부가 자본비용에 미치는 영향을 실증분석을 통해 살펴보았다. 본 연구는 한국채택국제회계기준(K-IFRS)이 도입된 2011년부터 2018년까지의 재무자료를 이용하여 특수관계자 간 거래 여부, 담보제공 및 채무보증 여부가 타인자본비용 및 자기자본비용에 어떠한 영향을 미치는 회귀분석 통해 살펴보았다. 실증분석의 결과는 다음과 같다. 첫째, 특수관계자 간 거래 여부는 타인자본비용 및 자기자본비용에 통계적으로 유의한 영향을 미치지 못하는 것으로 나타났다. 둘째, 특수관계자 간 담보제공 및 신용보증은 타인자본비용에는 통계적으로 유의한 영향을 미치지 못하지만, 자기자본비용에는 통계적으로 유의한 영향을미치는 것으로 나타났다. 셋째, 특수관계자 거래 및 신용지원 여부를 모두 고려하여 분석한 결과, 특수관계자간 담보제공 및 신용보증 여부는 자기자본비용에 통계적으로 유의한 영향을 미치는 것으로 나타났으나 타인자본비용에는 통계적으로 유의한 영향을 미치지 않는 것으로 나타났다. 이와 같은 결과로 볼 때, 타인자본과 관련된이해관계자들은 의사결정시 특수관계자 간 거래 여부 및 신용지원 여부를 적극적으로 반영하지 않는 것으로판단된다. 반면, 자기자본과 관련된 이해관계자들은 의사결정시 담보제공 및 채무보증과 같은 신용지원 여부를의사결정에 반영하는 것으로 판단된다. 특수관계자 간의 거래는 비특수관계자 간의 거래보다 경영자에 의한조작적 거래가 가능하며, 특수관계자에 대한 담보제공 및 채무보증은 담보 및 채무보증을 제공한 기업의 위험을증가시키는 요인으로 작용한다. 따라서 기업의 자본조달과 관련된 이해관계자들은 특수관계자 간 거래 여부이외에 특수관계자에 대한 담보제공 및 채무보증의 여부를 반영한 의사결정을 해야 할 것이다.
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Predictors of Mammography Screening among Iranian Women Attending Outpatient Clinics in Tehran, Iran
Ahmadian, Maryam,Samah, Asnarulkhadi Abu,Redzuan, Ma'rof,Emby, Zahid Asian Pacific Journal of Cancer Prevention 2012 Asian Pacific journal of cancer prevention Vol.13 No.3
Mammography utilization is low in Iran compared with other countries. Here a cross-sectional survey design was used to investigate psycho-social and individual factors associated with mammography among 400 women asymptomatic of breast cancer. The study was carried out at the four outpatient clinics of Tehran during the period from July through October, 2009. We found that mammography screening was related to higher self-efficacy and women's occupation. Future tailored interventions on potential psycho-social determinants and specific demographic factors are critical in increasing mammography screening rates among Iranian women.
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Using Kirkpatrick's Evaluation Model in a Multimedia-based Blended Learning Environment
Embi, Zarina Che,Neo, Tse-Kian,Neo, Mai Korea Multimedia Society 2017 The journal of multimedia information system Vol.4 No.3
Over the years, there has been much research in blended learning. However, research regarding its use and evaluation is inconsistent, not following any specific evaluation method, and may not be applicable to local students. In this research, a case study was conducted to evaluate the environment based on three levels of Kirkpatrick's model. Methodological triangulation was the principle of data collection used in which multiple sources of evidence were triangulated to provide insights into this study. Instruments used include surveys, interviews, questionnaires and pre- and post-tests that are guided by Kirkpatrick's model. The results revealed that students were positive with the learning environment. Students enjoyed learning with multimedia and motivated to learn as well as engaged in the environment. The tests showed significant difference in their learning. Students also perceived that they have transferred their learning from face-to-face lecture into problem-based learning and learning outcome. This research contributes to the field by providing deeper insights into assessments in multimedia-based blended learning environment and empirical evidence on views, attitudes, learning and knowledge transfer of students in higher education.
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The Antimalarial Effect of Curcumin Is Mediated by the Inhibition of Glycogen Synthase Kinase-3β
Amatul Hamizah Ali,Suhaini Sudi,Rusliza Basir,Noor Embi,Hasidah Mohd Sidek 한국식품영양과학회 2017 Journal of medicinal food Vol.20 No.2
Curcumin, a bioactive compound in Curcuma longa, exhibits various pharmacological activities, including antimalarial effects. In silico docking simulation studies suggest that curcumin possesses glycogen synthase kinase-3β (GSK3β)-inhibitory properties. The involvement of GSK3 in the antimalarial effects in vivo is yet to be demonstrated. In this study, we aimed to evaluate whether the antimalarial effects of curcumin involve phosphorylation of host GSK3β. Intraperitoneal administration of curcumin into Plasmodium berghei NK65-infected mice resulted in dose-dependent chemosuppression of parasitemia development. At the highest dose tested (30 mg/kg body weight), both therapeutic and prophylactic administrations of curcumin resulted in suppression exceeding 50% and improved median survival time of infected mice compared to control. Western analysis revealed a 5.5-fold (therapeutic group) and 1.8-fold (prophylactic group) increase in phosphorylation of Ser 9 GSK3β and 1.6-fold (therapeutic group) and 1.7-fold (prophylactic group) increase in Ser 473 Akt in liver of curcumin-treated infected animals. Following P. berghei infection, levels of pro- and anti-inflammatory cytokines, tumor necrosis factor (TNF)-α, interferon (IFN)-γ, interleukin (IL)-10, and IL-4 were elevated by 7.5-, 35.0-, 33.0-, and 2.2-fold, respectively. Curcumin treatment (therapeutic) caused a significant decrease (by 6.0- and 2.0-fold, respectively) in serum TNF-α and IFN-γ level, while IL-10 and IL-4 were elevated (by 1.4- and 1.8-fold). Findings from the present study demonstrate for the first time that the antimalarial action of curcumin involved inhibition of GSK3β.
KCI
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