발생액 이익조정기준을 이용한 실질이익조정의 식별

정도진(Jung, Do-Jin),진언백(Chen, Yan-Ba) 글로벌경영학회 2013 글로벌경영학회지 Vol.10 No.4

경영자는 회계원칙이 허용되는 범위 안에서 발생액을 이용하여 이익을 조정(발생액 이익조정, Accrual-based Earnings Management)하거나 실제 경영활동을 통해 이익을 조정(실질이익조정, Real Earnings Management)하기도 한다. 이러한 이익조정에 관한 연구들은 발생액 이익조정과 실질이익조정으로 구분되어 진행되어 왔다. 이에 본 연구에서는 발생액 이익조정과 실질이익조정을 통합하여, 발생액 이익조정의 기준들(재량적 발생액, 이익의 횡단면 분포, 비재량적 이익)이 실질 이익조정의 식별에도 유용한지를 검증하였다. 실질이익조정의 측정변수로는 비정상적 영업현금흐 름과 재량적 비용 및 제조원가를 사용하였다. 본 연구의 실증분석 결과는 다음과 같이 요약된다. 첫째, 발생액 이익조정의 식별기준들에 따라 구분된 이익조정집단과 통제집단 간의 실질이익조정 측정변수의 차이를 분석하였다. 재량적 발생액과 비재량적 이익으로 구분된 이익조정집단과 통제 집단 간에는 실질이익조정 측정변수 모두에서 통계적으로 유의한 차이를 발견하였다. 그러나 이익의 횡단면 분포에 따라 구분된 이익조정집단과 통제집단 간에는 모든 실질이익조정 측정변수의 계수 값이 예측부호와 반대로 나타났다. 둘째, 발생액 이익조정의 식별기준들에 따라 구분한 이익 조정 여부의 더미변수와 실질이익조정 측정변수 간의 상관관계를 분석하였다. 집단 간 차이분석과 마찬가지로, 재량적 발생액과 비재량적 이익으로 구분한 이익조정 여부의 더미변수는 실질이 익조정 측정변수 모두와 통계적으로 유의한 상관관계를 나타내었다. 그러나 이익의 횡단면 분포로 구분한 이익조정 여부의 더미변수와 모든 실질이익조정 측정변수는 예측부호와 반대의 상관계수 값이 나타났다. 셋째, 이익조정에 영향을 미치는 요인들을 통제하기 위하여 발생액 이익조정의 식별기준들에 따른 이익조정 여부를 종속변수로 하고, 실질이익조정 측정변수와 통제변수들을 독립변수로 회귀분석을 시행하였다. 재량적 발생액으로 이익조정 여부를 구분한 경우, 모든 실질이 익조정 측정변수들이 예측부호와 일치하는 유의한 계수 값을 나타냈다. 반면에, 이익의 횡단면 분포로 이익조정 여부를 구분한 경우, 모든 실질이익조정 측정변수들이 예측부호와 반대의 계수 값을 가졌다. 그리고 비재량적 이익으로 이익조정 여부를 구분한 경우, 비정상적 영업현금흐름과 제조원가의 계수 값만이 예측부호와 일치하면서 통계적으로 유의하였다. 이상의 분석결과를 종합하 면, 발생액 이익조정의 기준으로 사용되는 재량적 발생액은 실질이익조정을 식별하는 데에도 유용한 반면, 비재량적 이익은 비정상적 영업현금흐름과 제조원가로 나타나는 실질이익조정만을 식별하는 데에 제한적으로 유용하였다. 한편, 발생액 이익조정의 또 다른 식별기준인 이익의 횡단면 분포는 실질이익조정을 식별하는 데에 유용하지 못하였다. The purpose of this paper is to inspect whether the criteria which detect manager s earnings management in prior studies can distinguish the manager s real earnings management activities from the real management activities. According the prior study, in this article we use DAC benchmark, Cross-sectional histogram benchmark and NDNI benchmark to do empirical analysis. To measure the real earnings management, following Roychowdhury(2006), we use abnormal cash flow from operation, abnormal discretionary expense and abnormal production cost as variables. The research method is: first, according the benchmarks we distinguish two groups, upward earnings management and earnings management without upward. To compare the real earnings management variables we do the t-test and Wilcoxon rank-sum test. Second, we inspect the relationship between upswing earnings management and real earnings management with logistic regression analysis. The empirical results are as follows. First, according the variation analysis result of real earnings management variables in the two groups, cross-sectional histogram benchmark can not distinguish real earnings activity very well, but the other two benchmarks can do. According to the prior studies, there is no earnings management in some of the earnings management firms which is distinguished by cross-sectional histogram benchmark. So cross-sectional histogram benchmark has the problem with validity when detect the earnings management. Second, to examine the relationship between upward earnings management and real earnings management variables, the logistic regression make sure cross-sectional histogram benchmark can not distinguish real earnings management very well. Moreover, there are no firm doing real earnings management in the earnings management firms which are distinguished by NDNI benchmark. The final conclusion is that in the benchmarks with earnings management in this study, DAC benchmark can detect real earnings management activities best.

京畿道의 植物相 : 태화산, 화야산, 대부도, 칠현산, 철마산, 검단산

崔道烈,張珍成,金正猷,全正壹,金輝,閔雄基,姜佑昌 서울대학교 수목원 2001 서울大學校 樹木園 硏究報告 Vol.- No.21

This study was conducted in order to explore general flora of the Gyounggi-do Province and to clarify the distribution of some specificated taxa of the Korea. Daebu-do Island, Mt. Taewha, Mt. Hwaya, Mt. Gumdan, Mt. Chilhyun and Mt. Chulma among eighth grade-area of the Degree of Green Naturality (DGN) within the boundary of the Gyounggi-do Province were visited to investigate local flora. The number of identified vascular plant species were as follow; Mt. Hwaya: 120 species (99 genera of 67 families), Mt. Teawha: 132 species (103 genera of 56 families), Daebu-do Island: 124 species (103 genera of 50 families), Mt. Chulma: 129 species (99 genera of 67 families), Mt. Gumdan: 121 species (96 genera of 52 families), Mt. Chilyun: 90 species (74 genera of 42 families). The endemic Clematis brachyura Maxim. was found to distribute Daeby-do. It seemed that plantation was occupying large area in forest of the Gyounggi-do Province. Forty two specificated taxa were identified and 3 taxa, 10 taxa, 5 taxa, and 24 taxa were sorted into forth grade, third grade, second grade, and first grade respectively. Mt. Taewha showed the highest record (16 taxa) in the number of specificated taxa, Mt. Hwaya was the next with 13 taxa. Mt, Chulma (12 taxa), Mt. Gumdan (11 taxa), Daebu-do Island (7 taxi), and Mt, Chylma (4 taxi) followed. Mt. Taewa and Mt. Whaya were found to be relatively higher in the score calculated front the specificated taxa distribution, while Daebu-do Island and Mt. Chilyun were lower, that difference was probably due in part to consequences of severe disturbance of human activities. With respect to the consequences of severe disturbance of human activities. With respect to the geographical proximity to the Gangwon Province, Mt. Hwaya showed higher similarity of the species composition to that of the Mt. Jumbong.

스포츠에 의한 중추신경계 손상과 유해 반응에 관한 고찰

정은상,전도선 한국스포츠리서치 2004 한국 스포츠 리서치 Vol.15 No.3

The blood-brain barrier is not an absolute barrier to the passage of toxic agents into the CNS, Instead, it represents a site that is less permeable than are most other areas of the body, Nevertheless, many poisons do not readily enter the brain in appreciable quantities because of this barrier. There are four major anatomic and physiological reasons why some toxicants do not readily enter the CNS, First, the capillary endothelial cells of the CNS are tightly joined, leaving few or no pores between the cells, Second, the brain capillary endothelial cells contain an ATP-dependent transporter, the multidrug-resistant (MDR) protein that transports some chemicals into the blood. Third, the capillaries in the CNS are to a large extent surrounded by glial cell processes (astrocytes).

산수과 과제영역에 따른 초인지학습의 효과

도정기 한국아동교육학회 1995 아동교육 Vol.4 No.2

This study aims at finding what effect metacognitive training has on raising the achievement level of arithmetic and what differences the effect produces depending on operation, connaction, measurement. The followings are the hypotheses of this study First, the group of metacognitive training strategy will show a higher degree of achievement over the group of conventional training strategy. Second, The effect reflected in the achievement in arithmetic by the metacognitive training strategy will differ depending on the domains of the subject. Eighty-two students in the sixth grade of C Primary school in Chung Do- gun, Kyung Sang Buk-do were chosen to be assigned forty-one each to the group of metacognitive training strategy and that of conventional training strategy. the two groups were confirmed to be of the same quality in the pre-test scores. The teaching material consisted mainly of the basic principles in the domains of subjects of operation, connaction, measurement in arithmetic. The volume of study was assigned forty minutes per hour, same as ordinary class time, for a total of ttt~elve hours over a period of two weeks : the pattern for solving arithmetic problems was applied to the group of metacognitive training straining strategy and the conventional training pattern to group of conventional training strategy. The results of the post-test one day after the training period and the delayed-test two weeks following the period were used as data for verifying the achievements in the domain of arithmetic. Dual change quantity were analysed with two training strategy(metacognitive, conventional) and three domain of subjects(operation. connaction, measurement). t-tests were need to test the significance of the difference between Two Strategies (metacognitive training, conventional training) within each domain of the subject. The following conclusion was obtained through interpretation of the results of verification First, the metacognitive training strategy proved to be more effective than the conventional training strategy in raising the achievement level. Second, the metacognitive training strategy lasts after two weeks onward in its effectiveness. Third, Bolth metacognitive training strategy and conventional training strategy mode little difference in effect in the domain of operation, but in the domains connaction, measurement metacognitive training strategy proved more effective. Fourth, The effect in achievements by the domain of subjects of the metacognitive training strategy continues after two weeks on.

우리나라 일부 석면사업장의 석면폐 유병률

백도명,백남원,최정근,손미아,임정기,이원진,문영한,박정선,최병순 大韓産業醫學會 1995 대한직업환경의학회지 Vol.7 No.1

Asbestos industry has been in operation over 60 years in Korea. However, the prevalence of asbestosis has not been yet reported. With rapid turn-over of workers, previous cross-sectional studies of current workers on the job could not find cases with exposures long enough for the development of asbestosis. This study was done to evaluate asbestosis prevalence of those worksites with operation history of more than 20 years. In total, 139 workers from 5 worksites were examined. Asbestos industries covered in the study include 2 asbestos textile, 1 brake lining, and 2 ship repairing worksites. Chest x-ray was taken from all workers and read by two experts familiar with pneumoconiosis classification according to 1980 ILO guidelines. Those with findings compatible with asbestosis were further ckecked with high resolution computerized tomography (HRCT). Pulmonary function tests were done according to ATS guidelines, and occupational and previous medical history was taken through a standardized interview. Air-borne asbestos was measured according to NIOSH method 7400. The air-borne asbestos concentrations ranged from 0.2-1.3 f/cc for asbestos textile, from 0.7-1.0 f/cc for brake lining, and from 6.3-7.8 f/cc during asbestos removal at ship repairing worksite. Of the 139 workers 25 had abnormal chest radiographic findings, and 10 of them had findings compatible with pneumoconiosis. When work history and current asbestos measurements were accounted, 9 workers who had more than 10 years of asbestos exposure history showed chest radiographic findings of pneumoconiosis with Finally, 4 workers showed finding of pulmonary fibrosis and/or pleural thickening at HRCT, and 2 of them had restrictive lung function changes. The study results showed that, among 139 subjects, there were 4(3%) definite asbestosis cases confirmed with HRCT. The prevalence of probable asbestosis was 7% for 10-14 years of exposure, 13% for 15-19 years of exposure, and 23% for 20 or more years of exposure. The prevalence of compensable asbestosis with abnormal lung function was 4-6% for those with 15 or more years of exposure.

랜덤포레스트를 이용한 낙동강 본류의 남조류 발생 영향인자 분석

정우석(Jung, Woo Suk),김성은(Kim, Sung Eun),김영도(Kim, Young Do) 한국습지학회 2021 한국습지학회지 Vol.23 No.1

본 연구에서는 랜덤포레스트를 이용하여 8개 보 지점별 남조류 발생 주요 영향인자를 도출하고, 조류경보제 기반의범주형 예측모델을 개발하였다. 8개 보 지점의 랜덤포레스트의 변수 중요도를 살펴본 결과, 상류의 보 지점들은 남조류 발생에 있어 보 운영에 따른 영향을 직접적으로 받는 것으로 나타났다. 이는 효율적인 보 운영을 통한 남조류 관리가 가능할 수 있다는 것을 의미한다. 중류 구간은 DO와 E.C가 주요 영향인자로 도출되었다. 공간적으로 구미와 김천에 대규모 산업공단들이 밀집되어 있으며, 환경기초시설의 배출량이 큰 영향을 끼치는 구간이다. 따라서 폭염 및 가뭄 시기에 중류 유역에서 배출되는 환경기초시설의 방류는 본류의 E.C를 증가하게 하고 남조류 발생을 촉진 시키는것으로 나타났다. 중·하류에 위치한 보 지점들은 폭염 및 가뭄의 영향을 가장 많이 받는 지역으로 여름철 가뭄에 따른남조류 대발생에 대비하여 선제적인 관리가 필요한 지점으로 나타났다. 본 연구를 통해 지점별 남조류 발생 영향인자를 도출하였으며, 맞춤형 조류관리를 위한 정책적 의사결정의 기초자료로 제공될 수 있을 것으로 판단된다. In this study, the main influencing factors of the occurrence of cyanobacteria at each of the eight Multifunctional weirs were derived using a random forest, and a categorical prediction model based on a Algal bloom warning system was developed. As a result of examining the importance of variables in the random forest, it was found that the upstream points were directly affected by weir operation during the occurrence of cyanobacteria. This means that cyanobacteria can be managed through efficient security management. DO and E.C were indicated as major influencers in midstream. The midstream section is a section where large-scale industrial complexes such as Gumi and Gimcheon are concentrated as well as the emissions of basic environmental facilities have a great influence. During the period of heatwave and drought, E.C increases along with the discharge of environmental facilities discharged from the basin, which promotes the outbreak of cyanobacteria. Those monitoring sites located in the middle and lower streams are areas that are most affected by heat waves and droughts, and therefore require preemptive management in preparation for the outbreak of cyanobacteria caused by drought in summer. Through this study, the characteristics of cyanobacteria at each point were analyzed. It can provide basic data for policy decision-making for customized cyanobacteria management

대전광역시 동⋅서지역 교육격차의 변화 모습

우중호(Jung-ho Woo),김도균(Do-kyun Kim) 학습자중심교과교육학회 2022 학습자중심교과교육연구 Vol.22 No.15

목적 본 연구는 대전광역시의 동⋅서지역 교육격차에 영향을 미치는 생활 및 교육실태가 어떻게 변화하여 왔는지 분석하여 대전광역시의 교육격차를 보여주는 지표들이 어떻게 변화하고 있는지 알아보고자 한다. 또한 지역의 초등학교 교사 면담을 통해 교사들이 체감하는 교육격차의 변화 모습과 해결 방안에 대하여 함께 알아보고자 한다. 방법 통계청의 자료와 대전광역시교육청의 교육통계연보를 활용하여 대전광역시의 동⋅서지역의 생활 및 교육실태에 해당하는 지표들의 변화 모습을 알아보고, 대전광역시교육청 관내 초등학교에 근무하고 있으며, 동부와 서부의 학교에 모두 근무한 경험이 있는 초등학교 교사를 대상으로 초점집단면접(Focus Group Interview)을 통하여 교육격차의 변화를 고찰하여 교육격차 해소를 위한 방안을 제시하고자 한다. 결과 대전광역시 서부(서구, 유성구) 지역과 동부(중구, 동구, 대덕구) 지역의 생활 및 교육실태의 거의 모든 부분에서 동부가 서부보다 낙후되었으며 시간이 지날수록 생활 및 교육실태의 차이가 심화되고 있는 것으로 나타났다. 또한 대전광역시교육청 소속 초등학교 교사들은 대전광역시의 동⋅서지역 교육격차가 더욱 커짐을 직접적으로 체감하고 있었다. 결론 교육에 취약한 학생에 대한 보장 정책을 더 적극적으로 시행해야 한다. 지원 기준을 보다 세밀화하고 행정구역별, 학교별 교육 격차의 수준과 원인을 심도 있게 조사하여 학교 특성에 따른 맞춤형 지원이 될 수 있도록 해야 한다. 특히 기초학력 보장 정책의 연계성 있는 추진과 학생의 교육 경험의 확장, 가정 내 학생의 학습에 대한 관심도 제고 등과 같은 다각도의 접근이 필요하다. 마지막으로, 이 문제는 교육에 국한된 문제가 아니기 때문에 대전광역시의 현 상황을 모든 구성원들이 인식하고 함께 해결해나가야 할 문제임을 제언하였다. Objectives This study analyzes the living and educational conditions that affect the education gap in the eastern and western regions of Daejeon Metropolitan City, and tries to find out how the education gap in Daejeon is changing through interviews with local elementary school teachers. Methods In order to study the changes in living and educational conditions in the eastern and western regions of Daejeon Metropolitan City, data from the Statistics Korea and the Educational Statistical Yearbook of the Daejeon Metropolitan Office of Education were used. Also, a focus group interview was conducted on elementary school teachers. The target was a teacher who worked at an elementary school in the Daejeon Metropolitan Office of Education and had experience working at both schools in the east and west. Through FGI, We suggest a way to bridge the educational gap. Results The living and educational conditions of Seo-gu (Seo-gu, Yuseong-gu) and Dongbu (Jung-gu, Dong-gu, Daedeok-gu) of Daejeon Metropolitan City were analyzed. In almost all regions, the east was inferior to the west, and the difference was deepening over time. In addition, elementary school teachers felt that the educational gap between the eastern and western regions of Daejeon Metropolitan City was widening. Conclusions Guarantee policies for vulnerable students should be more aggressively implemented. Support standards should be refined and the level and causes of educational disparities by administrative district and school should be in-depth investigated so that customized support can be provided according to the characteristics of each school. In particular, it is necessary to take a multi-pronged approach, such as promoting policies that guarantee basic academic ability, expanding students' educational experiences, and raising students' interest in learning at home. Finally, since this problem is not limited to education, it is suggested that all members of Daejeon Metropolitan City should be aware of the current situation and solve it together.

고등급 이형성을 보인 편평톱니샘종

권경주,정성애,심기남,정정화,강석형,송도경,전승정,김혜인 이화여자대학교 의과학연구소 2012 EMJ (Ewha medical journal) Vol.35 No.1

Until recently, colorectal polyps were classified predominantly as hyperplastic or adenomatous. While adenomatous polyps are well-characterized precursor lesions of adenocarcinomas, hyperplastic polyps have been considered as benign lesion. However, some hyperplastic polyps with serrated morphology of the crypts have been recognized to have distinctive features and these polyps were termed ‘serrated adenomas’. Recent data show that sessile serrated adenomas (SSA) might be the precursors of serrated colonic cancers, underlining the necessity of identifying them. SSA is approximately 3% of all polyps, commonly appears as flat or sessile and yellowish due to mucus production. In the pathogenesis of SSA, progression to high grade dysplasia or early invasive carcinoma may be associated with serrated neoplasia pathway different from adenoma-carcinoma sequence. We report a case with a colon polyp diagnosed as sessile serrated adenoma with high grade dysplasia after endoscopic submucosal dissection.

태풍 차바(CHABA)로 인한 지방정부와 주민간의 갈등사례의 정책적 함의 : 울산 중구 피해사례를 중심으로

김민정(Kim, Min Jung),김도희(Kim, Do Hee) 한국지방정부학회 2020 지방정부연구 Vol.23 No.4

최근 지진, 태풍, 집중호우 등으로 인한 재난피해 규모가 커지면서 재난관리주체인 정부 및 지자체의 대응미흡이 쟁점화 되어 행정기관과 피해주민 간 첨예한 갈등이 발생되고 있는 실정이다. 2016년도에 발생한 태풍 차바 사례 역시 현재까지도 천재와 인재여부를 두고 갈등이 지속되고 있다. 재난의 발생 원인을 둘러싼 이해관계자들 간의 인식차이가 재난갈등으로 이어져 사회적 문제로 이슈화되고 있는 시점에서 재난갈등의 발생원인과 해결방안에 대한 모색은 더욱 요구된다. 재난을 극복하기 위한 지역공동체는 재난관리 역량과 연계되기 때문에 재난갈등으로 지역공동체가 와해될 경우 재난관리역량의 약화로 재난이 확산될 수 있다. 이에 재난갈등에 대한 면밀한 분석과 해결방안의 모색은 매우 중요하다. 본 연구에서는 현재까지도 첨예한 갈등이 지속되고 있는 태풍 차바 사례를 선정하여 재난갈등에 영향을 미치는 원인을 분석하고 해결방안을 제시하고자 한다. 연구결과에 따르면, 재난갈등은 예방, 대비단계에서는 행정적 요인 중 법준수요인이, 대응, 복구단계에서는 행정적 요인 중 법 준수, 상호신뢰, 정보공개 요인이 주요한 갈등요인으로 작용하는 것으로 분석되었다. 이러한 연구결과를 토대로 본 연구에서는 재난갈등 관리방안으로 재난갈등관리 행동조치 매뉴얼 구축 및 교육 강화, 긴급정보공개 제도 도입, 재난법률지원서비스 체계구축 및 운영 등을 제안하고자 한다. With the recent occurrence of large-scale damage from earthquakes, typhoons, and heavy rains, insufficient disaster responses of central and local governments, which are primarily responsible for disaster management, have led to sharp conflicts between administrative authorities and victims from the disaster. The typhoon Chiba case, which has occurred in 2016, is still controversial in determining whether it was natural or man-made disaster. While differences in perceiving the causes of large-scale damage among related parties lead to disaster conflicts to be treated as a social problem, efforts for determining the causes of and solution for the disaster conflicts are needed more than before. Since capability of a local community to overcome natural disaster is closely associated with capacity for disaster management, if a local community is put into disaster conflicts, damage from disaster may even get worse from weakened disaster management capacity. Therefore, it is very important to closely analyze disaster conflicts and to find a solution thereto. In this respect, this research studies the typhoon Chiba case, with which disaster conflicts are still under way, in an attempt to analyze the causes affecting disaster conflict and propose a solution to the conflict. According to the research, in the prevention and preparation phases, law compliance is important among administrative factors of the disaster conflict while law compliance, mutual trust, and information disclosure are important in the response and restoration phases. Based on the research result, we propose development of a manual for managing disaster conflicts, strengthening of education, adoption of an emergency information disclosure system, and establishment and operation of a legal support service system for disaster conflicts as a solution for managing disaster conflicts.

유치거리 분석을 통한 도시공원의 적정배치에 관한 연구

류연수,나정화,도후조 慶北大學校農業科學技術硏究所 2002 慶北大農學誌 Vol.20 No.-

The purpose of this study is to analysis of disposition distance of city park for the plan of suitable arrangement of city park based on the date examining Daegu Metropolitan City. The results of this study are as follows. 1) The result of analysis of population density as the case of districts, it appeared highly in city center area which Seo-Gu district and Nam-Gu district besides Jung-Gu district. However, it apperared in a low Buk-Gu district, Dong-Gu district and Salseong-Gun. 2) The result of analysis of population density as the case of regions, it appeared very highly Joukjun-Dong of Dalseo-Gu district(31,554per/㎢), Naedang-Dong of Seo-Gu district(29,922per/㎢). However it appeared in a low YeugaoMaen(85per/㎢) and Gachang-Maen(94per/㎢) of Dalseong-Gun. The regions where the population density is high have very low green space and live a lot of low income layer. 3) The result of analysis of disposition distance, in the case of children park, it appeared an intensive distribution in Dongcheon-Dong and Guam-Dong of Buk-Gu district, Whanggm-Dong and Dusan-Dong of Suseong-Gu district, Sangin-Dong and Yeongasn-Dong and Walsung-Dong of Dalseo-Gu district. however, it appeared in a low in Jung-Gu district. The case of urban park of the neighboring area, it appeared the most in Dalseo-Gu district except 2 parks in Jung-Gu district, the case of urban park of the walking area, it apperared in equality in city. 4) In conclusion, the area have population density and lots of low income layer, is in out of disposition distance should be considered in first for city park plan.