보수적 회계처리와 중립적 회계처리가 가치평가오류에 미치는 영향 : 보수적 회계처리 vs 중립적 회계처리

김민수(Kim, Min-Su),이명건(Lee, Myung-Gun) 한국회계정보학회 2021 재무와회계정보저널 Vol.21 No.1

[Purpose] Conservatism in accounting information means recognizing negative information early, and recognizing positive information slowly after satisfying the vesting condition. On the other hand, neutral accounting information means that there is no discrimination between negative and positive information. The aim of this study is to analyze the effects of such conservative and neutral accounting information on valuation errors. [Methodology] This study analyzed companies listed on the KOSPI from 2001 to 2015. The measure of conservatism followed Khan and Watts(2009), and the measure of neutralism was used by taking the absolute value of the measure of conservatism and multiplying it by a negative number. To measure the valuation error, the model suggested in the study of Rhodes-Kropf et al.(2005) was used. [Findings] As a test result, as the tendency of conservatism increases, valuation errors increase, which means that accounting informaiton biased toward negative information is negative in terms of valuation accuracy. On the other hand, the more neutral accounting information is, the less valuation errors are, and it can be interpreted that reporting positive and negative information in a balanced way has a positive effect on the accuracy of valuation. [Implications] In general, conservatism in accounting is considered to reduce investment risk by providing negative information to investors early, but the results of this study show that a report focused on negative information may rather distort the economic situation of a company. [연구목적] 회계정보의 보수주의란 부정적 정보는 조기에 인식하고, 긍정적인 정보는 가득 조건을 만족한 후에 천천히 인식하는 것을 의미한다. 한편 중립적 회계정보는 부정적인 정보와 긍정적인 정보의 인식 시기에 차별을 두지 않는 것을 말하며, 이와 같은 보수적 회계처리와 중립적 회계처리가 가치평가오류에 미치는 영향을 분석한 것이 본 연구의 목표이다. [연구방법] 본 연구는 2001년~2015년 기간에 유가증권시장에 상장된 기업을 대상으로 분석하였다. 보수주의 측정치는 Khan and Watts(2009)를 따랐으며, 중립주의 측정치는 보수주의 측정치에 절대값을 취한 후 음수를 곱하여 활용하였다. 가치평가 오류 측정치는 Rhodes-Kropf et al.(2005) 연구에서 제시된 모델을 사용하였다. [연구결과] 검증결과 보수주의 성향이 증가할수록 가치평가오류가 증가하는 것으로 나타났으며 이는 부정적 정보에 편향된 회계처리가 가치평가 정확도 측면에서 는 부정적임을 의미한다. 반면 중립적인 회계처리를 할수록 가치평가오류는 감소는 하는 것으로 나타났으며 긍정적 정보와 부정적 정보를 균형 있게 보고하는 것이 가치평가의 정확도에 긍정적으로 영향을 미치는 것으로 해석할 수 있다. [연구의 시사점] 일반적으로 보수주의 회계처리가 부정적 정보를 조기에 투자자들에게 제공함으로써 투자위험을 줄이는 것으로 간주되나, 본 연구의 결과는 부정적 정보에 치중한 보고가 오히려 기업의 경제적 실상을 왜곡하여 보고할 가능성이 있음을 시사하였다.

NaOCl의 적용 후 치수강 상아질에 대한 결합강도의 변화와 Sodium Ascorbate에 의한 환원 효과

권수미,김태균,유미경,이광원 대한치과보존학회 2009 Restorative Dentistry & Endodontics Vol.34 No.6

본 연구에서는 치수강이 개방된 근관와동에 5.25% NaOCl용액을 각각 다른 시간 동안 적용시킨 뒤 접착레진에 의한 미세인장결합강도의 변화를 측정하였으며, 10% sodium ascorbate를 NaOCl 용액에 일정시간 노출시킨 상아질에 다시 10분 동안 적용하여 결합강도에 미치는 효과를 연구하고자 하였다. 연구결과 본 실험에서 상부 치수강 상아질과 하부 치수강 상아질에 대한 결합강도는 모든 실험군내에서 유의한 차이 (p > 0.05)를 보이지 않았다. 5.25% NaOCl 용액을 적용하지 않고 치수강 상아질에 접착시킨 대조군에 비해 20분간 적용시킨 실험군에서는 결합강도의 감소가 초래되었으나 통계적인 유의성 (p > 0.05)은 없었다. 그러나 5.25% NaOCl 용액을 40분과 80분 동안 치수강 상아질에 적용시킨 실험군에서는 대조군에 비해 유의하게 낮은(p < 0.05) 결합강도의 변화를 나타내었다. 5.25% NaOCl 용액을 40분동안 그리고 10% sodium ascorbate를 10분간 처리한 실험군에서는 유의한 결합강도의 회복을 나타내었다. 그러나 5.25% NaOCl 용액을 80분 동안 그리고 10% sodium ascorbate를 10분간 적용한 실험군에서는 대조군에 비해 통계적으로 유의한 차이(p < 0.05)를 보임으로써 여전히 결합강도가 회복되지 못하고 있음을 나타내었다. 5.25% NaOCl 용액을 5분간 적용한 뒤 10% sodium ascorbate를 10분간 적용한 실험군에서는 오히려 대조군에 비해 높은 결합강도(p < 0.05)를 보여줌으로써 높은 회복효과를 나타내었다. Clinical suggestion for the limitation of application time of NaOCl solution is needed to avoid large reductions in resin-dentin bond strength. The aim of this study was to measure the change of -tensile bond strength after the various application time of 5.25% NaOCl solution to pulp chamber dentin in endodontic access cavity, and to evaluate the effect of 10% sodium ascorbate application for 10 min on bond strength after the treatment of 5.25% NaOCl solution. In this experiment, there were no statistical differences(p > 0.05) in bond strengths between upper chamber dentin and lower chamber dentin. NaOCl-treated group for 20 min did not show any significant decrease(p > 0.05) in bond strength than non-treated control group. In contrast to that, bond strengths of NaOCl-treated groups for 40 & 80 min were significantly lower(p < 0.05) than that of non-treated control group. 10% sodium ascorbate retreated group for 10 min after 5.25% NaOCl application for 40 min to chamber dentin showed the recovery of bond strength significantly. However, the bond strength of sodium ascorbate retreated group after 5.25% NaOCl application for 80 min was still significantly lower(p < 0.05) compared to the non-treated control group, which means the reductions in resin-dentin bond strength were not fully reversed. On the contrary, sodium ascorbate retreated group after 5.25% NaOCl application for 5 min showed significantly higher(p < 0.05) bond strength compared to the control group, which demonstrates its superior recovery effect. In SEM exminations of specimens retreated with 10% sodium ascorbate after NaOCl application for 40 & 80 min showed that resin tags were formed clearly and densely, but weakly in density and homogeneity of individual resin tag compared to the control specimen.

청국장 醱酵期間에 따른 組織學的 變化에 관한 硏究

이상건,윤정의,이수한 서울保健大學 1991 論文集 Vol.11 No.1

국내 호중구감소성 발열 환자에게 경험적 항진균제로 투여한 Amphotericin B deoxycholate와 Itraconazole 주사제의 비용-확인분석 : 예비보고

이동건,송영구,유진홍,최수미,최정현,박선희,신완식 대한감염학회 2004 감염과 화학요법 Vol.36 No.5

목적 : 진균감염이 점차 증가되고 있고 이를 치료하기 위한 비용 역시 증가하고 있지만 국내에서는 비용분석에 대한 연구가 거의 없는 실정이다. 본 연구에서는 호중구감소성 발열 환자에게 경험적 항진균제로 amphotericin B deoxycholate (ABV)혹은 정맥내 itraconazole (ITZA)을 투여할 때의 약물경제학적 측면을 후향적으로 비교해보고자 하였다. 재료 및 방법 : 같은 반응률을 보인다고 가정한 비용-확인분석 모델을 이용하여 가톨릭대학교 조혈모세포이식센터에서 혈액종양으로 항암치료 혹은 조혈모세포이식을 시행한 환자를 대상으로 자료를 수집하였다. 항진균제 투여에 대한 정보는 기존에 출판된 논문 및 학회 심포지움자료를 참고하였고, 논문에서 얻지 못한 정보는 가톨릭대학교 성모병원 의무기록실, 정보지원팀, 진료비관리팀의 협조를 받아 2003년 6월 1일부터 11월 30일까지의 자료를 분석하였다. ITZA에 대한 자료는 2003년 11월 제한적으로 1차 약제로 사용할 수 있게 되었던 때의 자료와 경험을 참조하였다. 결과 : 320명의 환자 중 149명(46.5%)에서 경험적 항진균제를 사용하였고 평균 투여일수는 ABV 17.0일, ITZA 9.8일이었다. 이상반응 발현율은 ABV 54%, ITZA 5%였다. ABV 투여환자 중 11명 (7.4%)에서 혈액투석을 평균 6.5일간 시행하였다. ITZA 투여시 간독성으로 혈장분리반출술, 인공간 등이 필요한 경우는 없었다. 경험적 항진균제를 ABV로 시작한 군(ABV군)은 1인당 1,229,495원, ITZA로 시작한 군(ITZA군)은 1인당 1,434,605원이 소요되어 ITZA군에서 205,110원 (16.7%)이 더 소요되었다. 평균 16일간 항진균제를 사용하여 1일 12,819.4원의 차이가 있었다. 결론 : 비용-확인 분석법에서 ITZA군이 ABV군 비해 하루 12,819.4원의 비용이 더 소요되었다. 비록 ITZA군에서 비용이 더 들었지만 1일 약가차이인 4.7배와 비교하여 많이 감소하여 항진균제의 비용을 1일 약가로 비교하는 것보다는 재원일수, 이상반응 발현율 등을 고려하는 총입원비용으로 약물경제학을 비교하는 것이 더 합당할 것으로 사료된다. 그 외에 환자의 예후, 삶의 질, 사회적 간접비용 등을 고려하는 전체적인 약물경제학을 비교하는 잘 계획된 전향적 연구가 추가로 필요하겠다. Background : The increasing incidence of systemic fungal infections and the rising medical cost have focused the need to determine the economic issues of antifungal agents. Nevertheless there have been only few reports about the cost analysis in Korea. We retrospectively investigated to compare the pharmacoeconomic aspects of amphotericin B deoxycholate (ABV) with those of intravenous itraconazole (ITZA) in the empirical treatment of febrile neutropenic patients. Materials and Methods : Through the cost-identification analysis model, on the presumption that two groups would show identical response, we collected data of patients who received hematopoietic stem cell transplantation (HSCT) or chemotherapy in Catholic HSCT center from Jun 1, 2003 to Nov 30, 2003. The literatures about information on antifungal therapy were extensively reviewed. Other unpublished information was provided by information assistant team, cost management team, and medical record unit in the same hospital. Results : Empirical antifungals were given to 149 out of 320 patients (46.5%). The average duration of administration were 17.0 days for ABV and 9.8 days for ITZA. The rates of adverse events were 54% and 5% for ABV and ITZA, respectively. Eleven (7.4%) patients given ABV received hemodialysis for 6.5 days in average. Among patients given ITZA, none developed hepatotoxicity requiring plasmapheresis or artificial liver. It cost 1,229,495 won/patient for the ABV group (starting ABV as empirical antifungal agent) and 1,434,605 won/patient for the ITZA group (starting ITZA as empirical antifungal agent) which was 16.7% more expensive than ABV group. When we compare the average daily cost for 16 days, the ITZA group spent 12,819.4 won/patient/day more than the ABV group. Conclusion : The cost-identification model in this study revealed that ITZA group cost more than ABV group. However, the difference in expense decreased when 1 day-cost was compared (4.7 times greater than ABV). It would be more reasonable to consider the total cost of anti-fungals during the hospitalization rather than 1 day cost in considering pharmacoeconomics. Well designed prospective study considering prognosis of patients, quality of life, and indirect social cost should be warranted.

냉각판을 이용한 반응고 A356합금의 미세조직

임수근,윤병은,장동훈,엄정필,김득규 慶尙大學校生産技術硏究所 1997 生産技術硏究所論文集 Vol.13 No.-

In this study, microstructure, size of primary α, solid fraction and hardness of A356 Al alloy were investigated. Semi-solid A356 alloys were obtained by semi-solid continuous casting apparatus consists of melting furnace, formation apparatus of granular primary α and continuous casting apparatus. Size of primary α and solid fraction were decreased with decreasing temperature, and with increasing volume of cooling water. At the cooling water temperature of 15℃ and cooling water volume of 18.2ℓ/min, the sizes of primary α phases were decreased up to 40㎛, and fraction solid was 0.68.

조혈모세포이식 환자에서 발생한 Cytomegalovirus 질환의 특징 : 일개 대학변원에서 최근 10년간의 경험

최수미,이동건,박선희,김시현,김유진,민창기,김희제,이석,최정현,유진홍,김동욱,이종욱,민우성,신완식,김춘추 대한감염학회 2009 감염과 화학요법 Vol.41 No.1

Background : Studies on cytomegalovirus (CMV) diseases in Korean hematopoietic stem cell transplant (HSCT) recipients are lacking and do not reflect the recent trends of advances and changes. Therefore, we tried to analyze the clinical features of CMV diseases in HSCT recipients over the past 10 years at a tertiary university hospital in Korea. Methods : Retrospective review of medical records was done for all adult HSCT patients who received transplant at the Catholic HSCT Center from January 1998 to January 2008. Results : Forty-four cases (2.2%) of CMV diseases were identified. CMV pneumonia was diagnosed in 17 patients, retinitis in 16 patients, enterocolitis in 7 patients, esophagitis 1 patient, gastritis in 1 patient, duodenitis in 1 patient, and hepatitis in 1 patient. The median onset of symptom was 90 days after transplantation. Late CMV diseases accounted for 47.7%. CMV related death varied from 0 to 58.8% according to the involved organ. CMV retinitis was diagnosed relatively later in the course of transplantation mostly in patients who had chronic graft versus host disease (GVHD). On the contrary, CMV enterocolitis mainly occurred in patients who suffered from acute GVHD. The overall concurrent CMV reactivation was documented to be 63.6%: the concurrent CMV reactivation was observed only in 37.5% of patients with retinitis. Conclusions : We observed some differences in the pattern of CMV disease manifestation according to the involved organ and reconfirmed the fact that CMV pneumonia is the most common and fatal disease in HSCT recipients. Additionally, CMV retinitis was not uncommon in HSCT recipients. Since specific marker does not exist in predicting retinitis, regular ocular examination should be done thoroughly, especially in patients with chronic GVHD.

조혈모세포이식 환자에서 침습성 진균 감염에 대한 이트라코나졸 액과 플루코나졸 시럽의 예방 효과 : 전향적, 무작위, 비교 임상시험

최수미,이동건,최정현,박선희,엄기성,김유진,김희제,민창기,유진홍,김동욱,이종욱,민우성,신완식,김춘추 대한감염학회 2005 감염과 화학요법 Vol.37 No.2

목적 : 조혈모세포이식 환자에서 호중구 감소 기간 동안 이트라코나졸 액(ITZS)과 플루코나졸 시럽(FCZS)의 진균 감염에 대한 예방 효과를 전향적으로 비교해 보고자 하였다. 재료 및 방법 : 2001년 8월부터 2002년 6월까지 가톨릭 조혈모세포이식센터에 입원하여 동종 조혈모세포이식을 받은 만 18세 이상의 환자들을 각각 ITZS와 FCZS군으로 무작위 배정하여 침습성 진균 감염 발생과 약제 관련 부작용을 전향적으로 조사하였다. 결과 : ITZS군에 40명, FCZS군에 38명이 배정되었고, FCZS군 환자의 평균 나이가 더 많았다. 시험 약제 평균투여기간은 ITZS군 16.4일, FCZS군 21.9일로 ITZS군이 더 짧았다. 이는 ITZS군에서 소화기 부작용으로 인한 약제 중단이 더 많았기 때문으로 보인다. 시험 약제 투여 후 총 빌리루빈 수치의 유의한 증가가 관찰되었으나, 약제 관련 부작용은 모든 환자에서 가역적이었다. 호중구감소 기간동안 표재성 진균 감염은 두 군에서 모두 발생하지 않았고, 침습성 진균 감염은 ITZS군 5명(12.5%), FCZS군 8명(21.1%)으로 FCZS군에서 많았으나, 통계학적으로 유의하지 않았고, 사망률에도 유의한 차이는 없었다. 결론 : 침습성 진균 감염에 대한 이트라코나졸 액과플루코라졸 시럽의 예방 효과에 유의한 차이는 없었으나, 앞으로 더 많은 환자를 대상으로 잘 짝지어진 대조군 연구가 필요할 것으로 보인다. 부작용 중 간독성과 관련하여 이식시 투여되는 여러 약제들과의 상호작용에 대한 연구도 필요할 것이다. Background : Though fluconazole is widely used for antifungal prophylaxis, it is ineffective against mould infections including Aspergillus species. Itraconazole has a broader spectrum than fluconazole but the capsule form shows erratic bioavailability in neutropenic patients. In this study, we compared itraconazole oral solution (ITZS) with fluconazole syrup (FCZS) for the prevention of invasive fungal infection (IFI) in allogeneic hematopoietic stem cell transplant recipients. Materials and Methods : Adults receiving allogeneic hematopoietic stem cell transplantation (HSCT) from september 2001 to June 2002, were randomly allocated to either the ITZS group or the FCZS group. We prospectively evaluated the safety and efficacy of each drug. Results : Out of 78 patients (40 patients in the ITZS group and 38 patients in the FCZS group) who were eligible for this study, 37 patients completed the course of prophylaxis without any evidence of IFI. The mean duration of prophylaxis was 16.4 days for the ITZS group and 21.9 days for the FCZS group (P<0.006). Drug-related adverse events occurred in 28 patients (70.0%) and 19 patients (50.0%) in the ITZS group and the FCZS group, respectively. Common adverse events of ITZS were nausea, vomiting, and diarrhea. Drug-related reversible hepatotoxicity occurred in 4 patients in the ITZS group. There was a significant elevation of total bilirubin level in the ITZS group. The incidence of suspected IFI occurred in 5 patients (12.5%) who received ITZS, compared with 8 (21.1%) who received FCZS (P=0.372). There were no proven IFIs or superficial (oral/vaginal) fungal infections in both groups. Overall mortality was not different between the two groups (2.5% in the ITZS group versus 5.3% in the FCZS group, P=0.610). Conclusion : ITZS and FCZS showed similar protection against IFI during pre-engraftment period. Poor tolerability due to gastrointestinal troubles of ITZS might limit its success as prophylactic therapy. Well matched controlled study with large number of patients will be required in the future.

WWW기반의 소액 정보상품 거래를 위한 전자지불 프로토콜

배수진,김종근 영남대학교 공업기술연구소 1999 工業技術硏究所論文集 Vol.27 No.1

Electronic Commerce(EC) is rapidly spreading on the Internet. For supporting EC, we need more necessity of electronic payments. Especially, most of EC on the Internet is small accounts(micro-payments), so electronic payment system must suit to dealing (or micro-payments. Lots of micro-payment system are studied and developed. Most of electronic micro-payments protocol have studied on the base of electronic money. But, owing to lack of understanding and difficulty to fit real practical situation it may be premature to apply practical Internet environment. We propose an electronic micro-payments protocol for information goods. Our protocol is acted on basis of bank account, so it is easy to apply on Internet for EC.

참취의 고부가 식품이용화를 위한 품질특성 및 기능성 건강음료 개발

김수정,김재광,김건희 한국조리과학회 2004 한국식품조리과학회지 Vol.20 No.3

This study was conducted to investigate quality characteristics of Aster scaber to increase the value of functional food resources. To examine quality characteristics of Aster scaber, various factors such as color, texture, fiber, minerals, tannin, crude proteins, crude lipids and sensory quality were determined using physiochemical methods. The contents of dietary fiber were 0.68 g in each 100 g of Aster scaber (freeze drying base). In mineral contents, iron was the highest value in Aster scaber (freeze drying base). The contents of tannin were 35.6 ppm of Aster scaber (fresh base). Aster scaber was shown significant difference in tannin from freeze drying leaf. From the results of sensory evaluation, the age of 30's and 40's showed a better acceptability in blanching. Functional healthy drinks were made from extracts of Aster scaber for relieving thirst and promoting health. The recipe of drinks were decided to establish manufacture condition through the sensory evaluation, color, flavor, taste, and overall acceptability. The shelf-life was established in 18 months through quality was analyzed such as soluble solids, optical density 480, pH, acidity and microorganisms.

후두 편평세포암종에서 Galectin-1 및 -7의 발현 의의

김건형,강차영,윤혁수,도남용,조성일,임성철 朝鮮大學校 附設 醫學硏究所 2008 The Medical Journal of Chosun University Vol.33 No.2

Background and Objectives: The role of different Galectins in the pathogenesis of different types of malignancy is being profoundly investigated recently. In this study, the author investigated the level of Galectin-1 and -7 in the layngeal squamous cell carcinoma tissue to define its relationship to the tumor progression. Materials and Methods: Paraffin-embedded tissue specimens from 77 patients, who were diagnosed as laryngeal squamous cell carcinoma from 1993 to 2007, were immunohistochemically stained for Galectin-1 and -7. Results: Galectin-1 expression was positively correlated with tumor stage and nodal involvement. Galectin-7 expression was increased in better differentiated tumors. Conclusion: Expression of Galectin-1 and -7 can be used as a valuable indicator in laryngeal squamous cell carcinoma under certain limitations.