사업다각화와 가결산 정보의 정확성 간의 관련성에 관한 연구

김범건(Kim Beom-Geon),권오진(Kwon Oh-Jin),최순재(Choi Soon-Jae) 한국국제회계학회 2017 국제회계연구 Vol.0 No.75

본 연구는 기업의 사업다각화수준과 가결산 정보의 정확성 간의 관계를 분석하고, 기업의 소유구조에 따라 이러한 관계가 어떻게 달라지는지를 살펴보고자 한다. 경영자가 사업다각화를 이용하여 사적효익을 추구한다면 다각화가 심화될수록 경영자는 기회주의적인 행동을 감추려할 것이다. 이로 인해 경영자와 이해관계자 간의 정보비대칭이 커지고, 기업의 공시품질 역시 낮아질 것으로 예상된다. 한편으로는, 사업다각화 기업의 경영자가 이해관계자들의 요구를 반영하여 정보비대칭을 해소하고 대리인 문제를 완화하기 위해 공시품질을 높이려는 유인도 존재할 수 있다. 이처럼 사업다각화 수준과 공시품질 간 양방향의 예측이 가능하지만 일관된 실증결과가 존재하지 않기 때문에, 본 연구는 공시품질의 대용치로 가결산 정보를 사용하여 기업의 사업다각화수준과 공시품질 간의 관계에 대한 실증분석을 수행한다. 나아가 우리나라는 기업 운영에 실질적 소유주의 의견이 많이 반영되기 때문에, 사업다각화 수준과 공시품질 간의 관계에 최대주주 및 외국인주주가 어떠한 영향을 미치는지를 분석한다. 실증분석결과, 기업의 사업다각화 수준이 높을수록 가결산 정보의 정확성은 높아지는 것으로 나타났다. 이는 사업다각화 수준이 높아질수록 경영자가 이해관계자들을 고려하여 정보비대칭을 완화시키기 위하여 공시품질을 높이는 것으로 해석할 수 있다. 다음으로 사업다각화 수준이 높은 기업에서 최대주주 지분율이 높다면, 가결산 정보의 정확성은 낮아지는 것으로 나타났다. 이는 사업다각화 수준이 높을수록 최대주주는 부정확한 공시를 통해 사적 효익을 추구할 가능성이 존재한다는 것을 의미한다. 마지막으로 사업다각화 수준이 높은 기업에서 외국인주주의 지분율이 높더라도 가결산 정보의 정확성은 낮아지는 것으로 나타났다. 이러한 결과는 외국인주주는 내부정보에 대한 접근권이 낮기 때문에 사업다각화로 인해 기업이 복잡해질수록 감시역할을 제대로 수행하지 못한다고 볼 수 있다. This paper investigates the association between the level of business diversification and the accuracy of preliminary earnings, and examine how there is any difference according to the ownership structure. The disclosure is important to alleviate information asymmetry among information users of diversified firms. In the perspective of agency problem, it is possible that managers of the diversified firms improve disclosure quality to alleviate information asymmetry, contrary they may reduce disclosure quality to have private benefit. So, we analyze the relation between the level of diversification and disclosure quality(proxied by preliminary earnings). In addition, corporations could be operated by the opinions of de facto owner in Korea. So, we analyze the effect of the largest shareholders on the relationship between diversification level and disclosure quality, and analyze whether foreign investors monitor management. For our analysis, we use firms listed on KSE from 2002 to 2014 period. The result are as follows. First, the relation between the level of business diversification and the difference of preliminary earnings and actual earnings is negative. This result implies that managers enhance disclosure quality to alleviate information asymmetry when the level of diversification is higher. Second, the accuracy of preliminary earnings are low when the shares owned by largest shareholder are higher in the firms of high diversification level. This means that the higher the level of diversification, then the largest shareholders reduce disclosure quality and they pursue private benefit. Third, despite the higher shares owned by foreign, the firm on higher level of diversification decreases disclosure quality. This result suggests that it is difficult for foreign shareholders to access internal information when the firm becomes more complicated by diversification, so they can’t monitor insiders.

Magnetic Resonance Imaging: Historical Overview, Technical Developments, and Clinical Applications

Jahng, Geon-Ho,Park, Soonchan,Ryu, Chang-Woo,Cho, Zang-Hee Korean Society of Medical Physics 2020 의학물리 Vol.31 No.3

The authors congratulate the cerebrations for the 30 years of the Korean Society of Medical Physics (http://www.ksmp.or.kr/). The paper is published to recognize the anniversary. Geon-Ho Jahng invited Professor Z. H. Cho to join to submit this manuscript because he has been one of the leaders in the field of magnetic resonance imaging (MRI) during the last 40 years. In this review, we describe the development and clinical histories of MRI internationally and domestically. We also discuss diffusion and perfusion MRI, molecular imaging using MRI and MR spectroscopy (MRS), and the hybrid systems, such as positron emission tomography-MRI (PET-MRI), MR-guided focused ultrasound surgery (MRgFUS), and MRI-guided linear accelerators (MRI-LINACs). In each part, we discuss the historical evolution of the developments, technical developments, and clinical applications.

Ten Poems of Lee Geon-Cheong

Lee Geon-Cheong,Chun Kyung-ja(번역자) The Academy of Korean Studies 1993 Korea Journal Vol.33 No.1

심한 하악골 전돌증 환자의 외과적 치험례

권대근,이상한,이근호,장도근 大韓顎顔面成形再建外科學會 1994 Maxillofacial Plastic Reconstructive Surgery Vol.16 No.1

Obwegeser Ⅱ method and Rigid fixation conserving the condylar position has been performed on 5 patients with severe mandibular prognathism, and we obtained the result after the follow up study follows. 1. Obwegeser Ⅱ method is considered to move the distal segment passively when surgical correction of severe open bite correction and large amount of set back above 15mm is needed. 2. In one case that has more change of condylar position after operation, documented immediate post- operative relapse have been occurred 3. In the others that have adequate control of condylar position, passive set back and firm skeletal fixation, more functional and esthetic improvement and more post-operative stability has been achieved

전봉건 시 연구 : 전봉건의 시

이건청 한양대학교 한국학연구소 2001 韓國學論集 Vol.35 No.-

사용자 인식 스마트 홈 미러

최건영,고성화,김종옥,박은서,김완규,백경동,박동규 순천향대학교 부설 산업기술연구소 2021 순천향 산업기술연구소논문집 Vol.27 No.2

The Internet of Things, the core of the Fourth Industrial Revolution, is growing by incorporating various technologies into various fields. Among them, smart home systems that apply IoT technology to home environments are being actively studied. The home hub market, a means of communication for smart homes, is also developing at the same time. As the home hub market develops, security threats are also increasing accordingly. In this paper, 'Smart Home Mirror' is implemented by combining mirror and IoT technologies so that users can use them to communicate with smart home applications and other devices. To meet security issues, users in it are recognized by using face recognition technology and AES between all data communications in it is applied. The proposed device’s usefulness is approved by implementing it in smart home environments.

베트남 북부 탄와이縣 住宅의 形態와 空間的 特性에 관한 硏究

정건채 남서울대학교 2008 남서울대학교 논문집 Vol.14 No.-

This study is to suggest the housing architectural characteristics of north rural area, to understand a housing forms and spatial organization of open field village in the Vietnam. For the purpose of this article, I surveyed Binh Minh village's landscapes, site planning, form and structure, spatial organization, using materials of rural housing in Thanh-Ha Tay town cased in Jan. 2002. And for a comparison with open field and mountain house, I also researched mountain village's dwelling and housing of Muong tribe at Hoa Binh province.In conclusion the results of this study were as follows; Firstly, landscape of Binh Minh village has a harmony with open rice field and houses on naturalism that house and nature are not differ, but organism. Secondly, housing form is gable roof that has slant of clay tile, which can be useful of rain flowing. Thirdly, the composition of spaces are very simple like a type of one room with a living room which is used by multipurpose. A room(Phòng) also gets a lots of function including of sleeping and cooking. Key Words : Ethnic Minority, Open Field Area, Housing Form, Spatial Composition, Architectural Materials

전통테마마을 커뮤니티 디자인을 위한 건축계획적 연구

정건채 남서울대학교 2007 남서울대학교 논문집 Vol.13 No.4

몇가지 항생제의 느타리버섯 Pseudomonas tolaasii에 의한 세균성갈색무늬병 방제 효과

서건식 외 한국버섯학회 2003 한국버섯학회지 Vol.1 No.1

느타리버섯 세균성갈색무늬병 방제 약제를 선발하기 위하여 33종의 항생제를 공시하여 P. tolaasii에 대한 항균활성을 조사하고 선발된 4종의 항생제를 이용하여 방제효과를 검정한 결과는 다음과 같다. Kanamycin등 19개의 항생제가 병원균 P. tolaasii에 대하여 항균활성을 나타내었으며, 그 중에서 tetracycline, streptomycin, kanamycin과 kasugamycin이 강한 항균활성을 나타내었다. Tetracycline과 kanamycin은 10ppm에서도 세균생장을 완전히 억제시켰고 Kasugamycin은 100ppm, streptomycin은 200ppm 이상의 농도에서 병원세균에 항균활성을 보였다. Tetracycline, kanamycin, kasugamycin, streptomycin을 이병균상에 처리한 결과 각각 72.9, 71.2, 68.1 그리고 62.7%의 방제가를 보였다. tetracycline 처리구의 느타리버섯 생산량은 무처리구보다 31.8% 이상의 증수효과를 보였다. 항생제 처리가 느타리버섯 균사생장에 미치는 영향을 조사한 결과 kanamycin을 처리한 배지에서는 항생제 처리의 영향을 전혀 받지 않았으며 오히려 균사생장을 촉진하는 것으로 밝혀졌다. Streptomycin을 처리한 배지에서는 항생제 무처리 배지에서와 동등한 수준의 균사생장을 보였다. Tetracyclin의 경우는 무처리에 비해 약 10에서 20%의 균사 생장 억제를 보였으나 Kasugamycin 100ppm 이상의 농도에서는 약 40%의 균사생장 억제를 보였다. Antibacterial activities of 33 antibiotics against Pseudomonas tolaasii causing the brown blotch disease on the edible mushroom Pleurotus ostreatus, were tested in vitro for the control of the disease. Tetracyclin, kanamycin, kasugamycin, and streptomycin showed strong antibacterial activity against P. tolaasii, having the minimal inhibitory concentration of 10,10,100 and 200ppm, respectively. These antibiotics showed similar control value of 72.9,71.2,68.1 and 62.7%, respectively when applied on the artificially infected mushroom beds. Mushroom yields in the tetracycline treated boxes were increased about 31.8% comparing to the control ones. Mycelial growth of P. ostreatus on the PDA supplemented with streptomycin and kanamycin were not affected, but were inhibited 10~20% and 40% with tetracyclin and kasugamycin treatment, respectively.

인도네시아 수마트라 벙꿀루 지역 건축에 관한 연구

정건채 남서울대학교 2007 남서울대학교 논문집 Vol.13 No.3

ABSTRACT : This study is on Benkulu regional architecture that is focused on planned village and housing style in Sumatraof Indonesia. It's so one of research about south asian architecture. I surveyed two villages andseveral house located in Benkulu city and museums. By surveying types of village andstyles of houses, I can propose afew results as follow; Firstly, the structure of village landscape has principle factors. Secondly, styles of houses are three, which are traditional style, pluralism architecture, and modern style. the materials and colors existing of housings are to contain a primary color on roof which is in earthquake and harmony.