기타포괄손익이 재무분석가 이익예측특성에 미치는 영향에 관한 연구

김영길(Kim Young-gil),김성혜(Kim Sung-hye) 한국국제회계학회 2018 국제회계연구 Vol.0 No.81

본 연구는 기타포괄손익의 크기가 재무분석가 이익예측오차 및 이익예측분산에 미치는 영향에 대해 살펴보았다. 특히 K-IFRS 도입 전후로 연구기간을 설정함으로써 기타포괄손익 정보가 재무제표의 본문에 보고되기 이전과 이후를 비교분석하였다. 실증분석 결과는 다음과 같다. 첫째, 전체표본을 대상으로 분석한 결과 기타포괄손익의 크기가 이익예측오차에 미치는 유의한 영향을 관찰할 수 없었지만 이익예측분산에는 유의한 양(+)의 영향을 미치는 것으로 나타났다. 둘째, K-IFRS 도입 이전 표본을 대상으로 분석한 경우 재무분석가 이익예측오차와 이익예측분산 모두 기타포괄손익의 크기와 유의한 상관관계가 없다는 결과를 보고하였다. 마지막으로 K-IFRS 도입 이후의 표본으로 살펴본 결과는 이와 상반되게 기타포괄손익 크기가 커질수록 이익예측오차와 이익예측분산이 증가하는 것으로 나타났다. 즉, 기타포괄손익 정보가 자본시장에 제공되고 있지만 정보환경의 개선이 이루어지지는 못했고, K-IFRS 도입 이후에는 오히려 기타포괄손익 정보가 불확실성을 증가시키고 있는 것으로 보인다. 따라서 본 연구의 실증결과는 기타포괄손익 정보를 제공하는 입장에서 정보이용자의 이해를 돕기 위해 개선할 점을 고민할 필요가 있고, 기타포괄손익 정보를 해석하는 입장에서도 해당 정보를 충분히 활용하기 위한 노력이 필요하다는 점을 시사하고 있다. This study examines the effect of the size of other comprehensive income(OCI) on analysts’earnings forecast accuracy and earnings forecast dispersion. In particular, the research period was established before and after the introduction of K-IFRS to compare OCI information before and after it was reported in the body of the financial statements. The results of the empirical analysis are as follows. First, an analysis of the entire sample showed that although the size of OCI could not be observed to have a significant effect on earnings forecast accuracy, there is a significant effect on earnings forecast dispersion. Second, if an analysis was conducted on a sample prior to the introduction of K-IFRS, both the earnings forecast accuracy and the earnings forecast dispersion were not significantly related to the size of OCI. Finally, the results of the sample after the introduction of K-IFRS showed that, in contrast, the greater the size of OCI, the greater earnings forecast error and earnings forecast dispersion. In other words, although OCI information is provided in the capital market, no improvement in the information environment has been made, and it seems that information in OCI increases uncertainty after the introduction of K-IFRS. Consequently, the results of this study suggest that an entity needs to consider improvements in the context of providing implication in OCI and that it needs to make full use of that information from the perspective of interpreting it.

랜덤 키 분할을 이용한 모바일 RFID 사용자의 프라이버시를 보호하는 상호 인증 프로토콜

정윤수(Yoon-Su Jeong),김용태(Yong-Tae Kim),박길철(Gil-Cheol Park),이상호(Sang-Ho Lee) 한국통신학회 2011 韓國通信學會論文誌 Vol.34 No.9

이동 통신망에 RFID 기술을 접목한 모바일 RFID는 사용자 자신이 휴대한 휴대전화로 제품에 부착된 RFID태그의 식별자를 읽고, 이 식별자를 이동통신망을 통해 네트워크로 전달하여 제품에 대한 정보를 얻는 기술이다. 그러나 모바일 RFID는 기존 RFID에서 요구되어지는 보안 요구사항 중 프라이버시 문제가 여전히 존재하는 문제점이 있다. 이 논문에서는 모바일 RFID 사용자가 태그 정보를 백 엔드 서버로부터 안전하게 전달받기 위해서 초기화 과정과 상호 인증과정에서 모바일 RFID 리더와 태그가 생성한 랜덤키를 임의의 크기로 분할하여 프라이버시 보호가 필요한 태그에 대해서 모바일 RFID 리더가 매 세션마다 난수생성기에 의해 항상 다른 하부키 값을 생성함으로써 태그의 어떤 정보도 제 3자에게 제공하지 않도록 하고 있다. 성능 평가 결과 제안 프로토콜은 등록 계산량과 로그인 계산량에서 모듈러 연산을 사용하는 기존 프로토콜과 달리 일방향 해쉬 함수를 사용하여 사용자의 정보를 등록하기 때문에 MARP 기법<SUP>[7]</SUP>과 Kim 등의 기법<SUP>[12]</SUP>보다 저장 공간과 계산량에서 효율성이 높았다. Mobile RFID which integrates mobile network with RFID technique is the technique to get the information of products by transmitting the identifier through mobile network after reading the identifier of RFID tag. It attached on the equipment as the mobile phone. However, mobile RFID has the privacy-related problem among requested secure problems required from the existing RFID. In this paper, the random key created by mobile RFID reader and Tag during the inter-certificating and initialization procedure for mobile RFID users to receive tag information from backend server securely is divided into random sizes and any information on the tag which requires the protection of privacy shouldn't be provided to anyone. In performance analysis, previous protocol used modulo operation in registration and login computation. But the proposed protocol has higher efficiency in saving space and computation volume than MARP scheme<SUP>[7]</SUP> and Kim. et. al<SUP>[12]</SUP> scheme because our protocol is accomplished by mutual authentication and registering user information through one-way hash function.

The clinical application of bioelectrical impedance analysis in patients with critical illness

Sung Hoon Kim,Jae Gil Lee,Hyoung Won Cho,Hyoung-Il Kim,Kyung Sik Kim,Choong Bai Kim 대한외과학회 2010 대한외과학회 학술대회 초록집 Vol.2010 No.11

Comparisons of Age-Related Changes in Impact Characteristics Between Healthy Older and Younger Runners

Sang-Kyoon Park,Darren Stefanyshyn,Sihyun Ryu,Hojong Gil,Young-Seong Lee,Jongbin Kim,Ji-Seon Ryu 한국정밀공학회 2022 International Journal of Precision Engineering and Vol.23 No.12

The purpose of this study was to investigate whether there are any age-related differences in impact characteristics during running between healthy older and younger men. Ten healthy older (age: 58.7 ± 2.5 years) male and ten healthy younger (age: 22.3 ± 1.6 years) male recreational runners ran on a treadmill at three different running speeds (i.e. 2.2 m/s, 2.8 m/s, and 3.2 m/s). Tri-axial accelerometers (Noraxon, USA) were firmly attached to the tibia and the sternum. Gait parameters, three-dimensional peak tibial accelerations, peak sternum accelerations and shock attenuation were calculated during the stance phase of running. The ANOVA repeated measures was applied at an alpha level of .05. Older runners showed greater impact on the sternum, leading to reduced shock attenuation compared with younger runners (p < .05). In addition, older runners showed a shorter lag between peak resultant accelerations experienced by the upper body and peak acceleration experienced by the lower leg compared with younger runners (p < .05). This study suggests that the intensity (i.e. speed and duration) and types of exercise should be carefully considered for older adults because of lower shock attenuation of the body and changes in coordination strategy between the segments in high-impact activities like running.

Design of a IMVA Single-Phase HTS Power Transformer

Kim, Sung-Hoon,Kim, Woo-Seok,Park, Chan-Bae,Hahn, Song-yop,Park, Kyeong-Dal,Joo, Hyeong-Gil,Hong, Gye-Won The Korean Superconductivity Society 2002 Progress in superconductivity Vol.4 No.1

In this paper, the design of a IMVA single-phase high temperature superconducting(HTS) power transformer with BSCCO-2223 HTS tapes is presented. The rated voltages of each sides of the transformer are 22.9 ㎸ and 6.6 ㎸, respectively The winding of 1MVA HTS transformer is consisted of double pancake type HTS windings, which have advantages of insulation and distribution of high voltage, and are cooled by subcooled liquid nitrogen of 65K. Four HTS tapes were wound in parallel for the windings of low voltage side and the four parallel conductors are transposed. The design of 1MVA HTS transformer, a shell type core made of laminated silicon steel plate is chosen, and the core is separated with the windings by a cryostat with a room temperature bore. The cryostat made of non-magnetic and non-conducting material and a liquid nitrogen sub-cooling system is designed in order to maintain the coolant's temperature of 65K. For electromagnetic analysis of 1MVA HTS transformer, a finite element method of an axis of symmetry is used. The maximum perpendicular component of magnetic flux density of pancake windings is about 0.15T. And through analyzing the magnetic field distribution, an optimal winding arrangement of 1MVA HTS transformer is obtained.

Methanol Inhibition Effect on Hydrate-Containing Phase Equilibria of Carbon Dioxide and Water

Kim, Sun Hyung,Kang, Sung Shin,Huh, Cheol,Kang, Seong-Gil,Kang, Jeong Won,Lee, Chul Soo American Chemical Society 2012 Journal of chemical and engineering data Vol.57 No.8

<P>In this work, we investigated the inhibition effect of methanol on the carbon dioxide hydrate-forming conditions in two and three phases. The effect of the amount of carbon dioxide relative to the aqueous methanol solution was also studied to examine the effect of the overall composition on hydrate-forming conditions. In the three-phase region at pressures from (5.0 to 20.0) MPa, the measured isobaric dissolution temperature of hydrate was found to increase as the loading ratio of carbon dioxide increases at the same methanol content, indicating a decreased inhibition effect of methanol. In two-phase region at the pressure of (6.0 and 10.0) MPa, however, the measured solubility of water was found to be unaffected by methanol of 0.200 mass fraction. CSMGem (Sloan and Koh, <I>Clathrate Hydrates of Natural Gases</I>, 3rd ed.; CRC Press: Boca Raton, FL, 2007) calculations qualitatively agree with the present data sets.</P><P><B>Graphic Abstract</B> <IMG SRC='http://pubs.acs.org/appl/literatum/publisher/achs/journals/content/jceaax/2012/jceaax.2012.57.issue-8/je3002909/production/images/medium/je-2012-002909_0003.gif'></P>

Cell adhesion and migration on nanopatterned substrates and their effects on cell-capture yield

Kim, Dong-Joo,Seol, Jin-Kyeong,Lee, Geehee,Kim, Gil-Sung,Lee, Sang-Kwon IOP Pub 2012 Nanotechnology Vol.23 No.39

<P>With scanning electron microscopy analysis, we investigated the role of nanoscale topography on cellular activities; e.g. cell adhesion and spreading by culturing A549 cells (human lung carcinoma cell line cells) for 1-48 h on three sets of nanostructures; quartz nanopillars (QNPs), silicon nanopillars and silicon nanowire (SiNW) arrays, along with planar glass substrates. We found that cells on QNP arrays developed a longer shape than those on SiNW arrays. In addition, we studied how cell morphologies influence the cell-capture yield on the three sets of nanostructures. This research showed that the filopodial formations were directing the cell-capture yield on nanostructured substrates. This finding implies the possibility of using nanoscale topography features to control the filopodial formation including extension and migration from the cells. Using streptavidin-functionalized SiNW substrate, we further demonstrated a substantially higher yield (similar to 91.8 +/- 5.9%) than the planar glass wafers (similar to 24.1 +/- 7.5%) in the range of 200-3000 cells.</P>

Prognostic factors and 10-year survival in patients with hepatocellular carcinoma after curative hepatectomy

Sung Hoon Kim,Sae Byeol Choi,Jae Gil Lee,Seung Up Kim,Mi Suk Park,Do Young Kim,Jin Sub Choi,Kyung Sik Kim 대한종양외과학회 2011 대한임상종양학회 학술대회지 Vol.2011 No.3

Early experience of binding pancreaticojejunostomy, comparison with dunkin pancreaticojejunostomy

Gil-O Ryu,Say-June Kim,Sang-Chul Lee,Jeong-Goo Kim,Kwan-Ju Lee,Chang-Joon Ahn 대한외과학회 2010 대한외과학회 학술대회 초록집 Vol.2010 No.11

Single port laparoscopic(SPLS) cholecystectomy in the status of previous SPLS-APR : Report of 1 case

Gil O Ryu,Kwan Ju Lee,Say June Kim,Jeong Goo Kim,Dong Ho Lee,Chang Jun Ahn,Sang Chul Lee 대한외과학회 2010 대한외과학회 학술대회 초록집 Vol.2010 No.11