유가증권시장 상장기업의 선택적 회계처리에 관한 실태 분석

이병화 ( Lee Byung-hwa ),윤우영 ( Yun Woo-young ),정원일 ( Jung Won-il ) 한국세무회계학회 2017 세무회계연구 Vol.0 No.52

본 연구는 한국거래소 유가증권시장에 상장된 기업의 유형자산과 재고자산의 선택적 회계처리에 관한 실태 분석이다. 유형자산의 평가모형 및 감가상각방법 분석결과 유형자산의 평가모형 중 원가모형을 적용하고 있는 회사는 전체 728개 중 659개(90.5%), 64개(8.8%)가 원가모형과 재평가모형을 함께 적용하고 있다. 재평가모형을 적용하는 유형자산은 대부분 토지로 나타나고 있으며, 재평가모형만을 적용하는 회사는 없는 것으로 나타났다. 유형자산의 감가상각방법 중 정액법을 적용하고 있는 회사는 전체 728개 중 709개(97%), 정액법과 정률법을 함께 적용하는 회사는 11개(1.5%), 정액법과 생산량비례법을 함께 적용하는 회사는 2개, 정률법만 적용하는 회사는 1개 회사로 나타났다. 그리고 3개 회사는 유형자산 계정과목이 없으며, 2개 회사는 감가상각방법에 대한 내용이 주석에 공시되지 않고 있다. 재고자산의 수량결정방법과 가격결정방법을 분석한 결과 재고자산의 수량결정방법으로 계속 기록법과 실지재고조사법을 함께 적용하고 있는 회사는 728개 중 68개(9.3%), 실지재고조사법만 적용하는 회사는 3개, 계속기록법만 적용하는 회사는 1개 회사이다. 나머지 548개(75.3%) 회사는 주석에 수량결정방법을 공시하지 않고 있다. 재고자산의 가격결정방법은 회사들이 기업의 환경에 맞게 재고자산의 유형에 따라 다양하게 적용하고 있으며, 업종의 특성에 따라 금융업과 서비스업 중 지주회사에 해당하는 기업에서는 재고자산 계정과목이 재무상태표에 나타나지 않고 있으며, 유통업에서는 소매재고법(매출가격환원법)을 적용하는 회사가 9개 회사로 나타났다. 유형자산의 경우는 업종 특성에 관계없이 대부분의 회사가 평가모형으로 원가모형, 감가상각방법으로 정액법을 사용하고 있으며, 이와 달리 재고자산의 경우는 기업의 상황과 업종 특성을 반영하여 다양한 가격결정방법을 사용하고 있는 것으로 판단된다. This study is an analysis on the realities on the selective accounting of property, plant and equipment and inventories of listed firms in KOSPI. As a result of analyzing the evaluation model and depreciation method of property, plant and equipment, 659 firms(90.5%) out of the total 728 firms that applied cost model. and 64 firms(8.8%) applied cost model and revaluation model. Most of the property, plant and equipment applying the revaluation model are shown as land, and no firm applies the revaluation model. Among depreciation methods of property, plant and equipment, 706 firms(97%) of the total 728 firms that apply the straight-line method, 11 firms(1.5%) to apply the straight-line method and the fixed percentage method. There are two firms that apply the straight-line method and activity method, one firm that applies only the fixed percentage method. The three firms do not have a property, plant and equipment account and the two firms do not disclose depreciation methods in the footnotes. As a result of analyzing the method of determining the quantity of inventories and the method of determining the price, 68 firms(9.3%) of the 728 firms that applied perpetual inventory system and periodic inventory system. There are three firms that applies only periodic inventory system, and one firm that applies only perpetual inventory system. The remaining 548 firms(75.3%) do not disclose how to determine the amount in the financial statements footnotes. The method of determining the price of inventories varies according to the types of inventories according to the firm`s environment. According to the characteristics of the industry, firms in the financial and service industries that are holding companies do not show inventory account in their financial statements. In the retail industry, six firms apply the retail inventory method.

늙음을 탄식하는 이를 향한 공감과 위로의 소통 방식

이은화(Lee, Eun-Hwa),김윤희(Kim, Yun-Hee) 한국어문학회 2018 語文學 Vol.0 No.140

This study focuses on a feminine verse written by Mrs. Lee Ho of the Jinseong Lee clan that has not yet been studied in the academic world, despite the fact that its specific details were previously revealed through a collection of verses titled ‘Bugae-gasa’. In particular, by synthetically examining ‘Notanga’(semantically the verse of lamentation for aging), which is included in the collection, and its answer verse, ‘Notandabgok’(semantically, an answer song to a lamentation for aging) by Mrs. Choi of the Jeonju Choi clan, this study identified characteristics of the two writings as well as, different aspects and cultural meanings of feminine verses shared within a clan. ‘Notanga’, where the rhetoric of self-lamentation for aging is found, has a prominent feature, that she focused on her sick body and portrayed the symptoms and changes in various manners. Mrs. Choi, who read ‘Notanga’, noted that ‘the style is fascinating’. In particular, the lamentation of women in ‘Notanga’ is portrayed very differently compared to other writings dealing with the aging of women in the masculine viewpoint of the late Joseon period. This study found that in ‘Notanga’, an elderly woman focused on her own body and tried to portray the aspects of suffering and change in a realistic manner. It shows the subjective anguish and expressive power in a woman’s viewpoint, not from an external or other person’s viewpoint. It seems that Mrs. Choi, who wrote ‘Notandapgok’, also expressed her desire to tell of a repressed life by a feminine verse after she read ‘Notanga’. At that time, she was enduring hard life circumstances as the eldest daughter-in-law of, a head family. When Mrs. Choi read ‘Notanga’ and found psychological support, her foundation for expression grew, and she learned to express the difficulty of ‘a woman’s married life’ through the words in a feminine verse. She revealed her desires and true voice by composing ‘Notandapgok’ with a more active mind. Paradoxically, the real aspect of suffering and lamentation portrayed by Mrs. Choi acted as a mechanism of consolation to Mrs. Lee Ho, who lamented aging. In this way, it is necessary to pay attention to the examples of dialogue and communication on a family basis among the ways in which feminine verses were distributed in the Yeongnam area in the late Joseon period. A feminine verse is a communication method based on not only the self-esteem of amember of the prestigious family, but also provides a sense of solidarity withthose around them and their circumstances.

Partial Purification of apolipophorin-III in Galleria mellonella

윤화경 한서대학교 산학협력연구원 부설 환경연구소 1988 환경연구소 논문집 Vol.1 No.-

꿀벌부채명나방(Galleria mellonella L.)의 종령유충혈림프에서 아포리포포린-Ⅲ를 부분정제하여 이들의 분자량을 조사하였다. 아포리포포린-Ⅲ의 정제는 gel filtration (Sephadex G-100, G-50)과 ion exchange chromatography(CM-52)로 분리한 후, 이들의 순수도를 12% SDS-PAGE로 확인하였다. 정제된 아포리포포린-Ⅲ의 분자량은 약 18kDa로 측정되었다. Apolipophorin-Ⅲ(ApoLp-Ⅲ) was partially purified from last instar larval hemolymph of Galleria mellonella and their molecular weight was investigated. ApoLp-Ⅲ purification was performed by gel permeation chromatography(Sephadex G-100, G-50) followed by ion exchange chromatography(CM-52) and their purity was confirmed on 12% SDS-PAGE. ApoLp-Ⅲ has the molecular weight of 18kDa.

섬유강화형 포스트를 이용한 치관-치근 파절의 치료: 증례 보고

임화신,라지영,이광희,안소연,김윤희,금기석,이상봉 大韓小兒齒科學會 2012 大韓小兒齒科學會誌 Vol.39 No.1

The crown-root fracture is defined as a fracture of tooth that contains enamel, dentin and cementum with or without pulp exposure. Generally the fracture lines place obliquely from labial surface, between incisal edge of the crown and marginal gingiva, to palatal surface subgingivally. If the fracture line is located supragingivally, the removal of tooth fragment and supragingival restoration can be performed. In subgingival fracture line, the surgical exposure, orthodontic eruption or surgical eruption can be considered. If the fracture line is too deep to restorate, extraction or decoronation can be selected. In children and adolescents, the extraction should be the last option. Another option to select before extraction is the restoration using fiber-reinforced post and the reattachment of tooth fragment. The fiber-rainforced post enhances the retention and the durability of tooth fragment. The reattachment of crown fragment using resin adhesive system is considered minimal invasive treatment biologically. This case reports the treatment of crown-root fracture using the reattachment of crown fragment and the insertion of fiber-reinforced post. 치관-치근 파절은 법랑질, 상아질, 백악질이 모두 포함된 치아의 파절로, 파절선이 대부분 절단연이나 순측의 변연부 치은 에서 구개측 치은열구 하방으로 사선으로 진행된다. 파절선의 위치가 치은 연상이라면 파절편의 제거 및 치은연상 수복을 시 행하고, 치은 연하라면 파절면의 외과적 노출술, 교정적 정출술, 외과적 정출술을 이용한 치아의 수복이 이루어진다. 그 외에 섬유 강화형 포스트를 삽입하여 치관 수복물의 유지력을 높이고, 레진 접착 시스템을 사용하여 치관 파절편을 재부착함으로 써 생물학적으로 최소한으로 침습적인 치료를 하는 방법도 있다. 만약 파절의 정도가 치은 연하로 깊은 경우 발치나 치관절제 술을 이용한 치근의 유지 등을 고려할 수 있다. 본 증례는 치관-치근파절로 내원한 12세 환아로 섬유강화형 포스트를 사용하여 치관 파절편 재부착을 시행하였으며 양호 한 경과를 보여 이를 보고하는 바이다.

Biosynthesis of apolipophorin-Ⅲ in Galleria mellonella L

윤화경 한서대학교 산학협력연구원 부설 환경연구소 1999 환경연구소 논문집 Vol.2 No.-

꿀벌부채명나방(Galleria mellonella L.)의 종령유충혈림프에서 아포리포포린-Ⅲ를 정제하여 이외 분자량 및 생합성 장소를 조사하였다. 아포리포포린-Ⅲ의 정제는 gel filtration (Sephadex G-100), ion exchange chromatography(DE-52)한 후, 아포리포포린-Ⅲ가 존재하는 부분율 90℃에서 30분간 열처리하여, Mono S FPLC로 분리한 후, 이들의 순수도를 SDS-PAGE로 확인하였다. 정제된 아포리포포린-Ⅲ의 분자량은 약 18kDa로 측정되었다. 또한 아포리포포린-Ⅲ는 유충 지방체에서 뿐만 아니라 용 시기의 난소에서도 합성이 되었다. Apoplipophorin-Ⅲ(ApoLp-Ⅲ) was purified from last instar larval hemolymph of Galleria mellonella and its molecular weight and biosynthetic place were investigated. The purification of the apoLp-Ⅲ was performed by gel permeation chromatography(Sephadex G-100), ion exchange chromatography(DE-52), heat-treatment(90℃ for 30min) and Mono S FPLC and their purity was confirmed on SDS-PAGE. ApoLp-Ⅲ has the molecular weight of 18kDa. Also, apoLp-Ⅲ is synthesized in larval fat body as well as pupal ovaries.

도시화로 인한 유출특성에 관한연구

최윤영,이영화 경산대학교(대구한의과대학) 1998 環境硏究 Vol.3 No.1

This study is carried out the analysis for the transformation of an overland runoff in urban areas with the progress of urbanization, Urbanization concerned with the concentration of population. activity and expanding the urban area changes a natural environment, and human activity in urban area causes the appearance of a new hydrologic cycle system. This studies defined the concept of urban environment and the role of rivers and investigates the change of natural environment caused by the civilization of urban area, the change of recharge from a surface flow for the fluxing characteristics in urban river, and the flux for suggesting the organization system of a surface flow in urban river. From the analysis of the rainfall-runoff processes in small urban area with the progress of urbanization, the following conclusions is obtained, It is found in the result of calculated geographical parameter that concentration time is quickened by 20-25 minutes rather than the urbanization before. Also, in the analysis of the peak rate of runoff, the peak discharge rise by 6% than the urbanization before.

유아의 또래간 인기도와 대인문제해결력 및 친사회적 행동에 관한 연구

김윤아,전예화 인제대학교 아동ㆍ가족복지연구소 1998 아동ㆍ가족복지연구 Vol.2 No.-

The purpose of this study is to investigate among children, divided into two groups - popular and unpopular - after a popularity test done by themselves, if there are any differences between these two groups in the (inter)personal problem-solving ability and in the prosocial behavior which is evaluated by teachers after individual questionnaires. We will also try to find out if there are any relations between personal problem-solving ability and prosocial behavior. The conclusion of this study is as follows. First, there is among children's peers meaningful difference statistically between popularity and personal problem-solving ability. Second, there is meaningful difference statistically between popularity and prosocial behavior among children's peers. Third, there is no meaningful relation between personal problem-solving ability and prosocial behavior.

상악골에 발생한 골육종의 증례보고

정연화,전선두 大韓口腔顎顔面放射線學會 1996 Imaging Science in Dentistry Vol.26 No.2

Osteosarcoma is the most common malignant tumor of bone. The mean age of occurrence of osteosarcoma in the jaws is around 30, somewhat older than for other sites in the body. These lesions occur about equally in the maxilla and mandible. They most frequently develop in the body in the mandible, and the antrum and the posterior portion of alveolar ridge in the maxilla. We report a case of osteosarcoma in 35 years old female complaining swelling of the left cheek. Radiographic features showed cotton wool appearance in upper left posterior area. Histopathologic findings exhibited pleomorphic malignant osteoblasts and neoplastic osteoid.

대학생들의 여가 스포츠 활동이 자기신체평가와 자아존중감에 미치는 영향

고연화 韓國敎員大學校 敎育硏究院 2009 敎員敎育 Vol.25 No.3

The purpose of the study was aimed to verify the relation of university students into the job, preparing for the future and looks at the center of the transition and conflict from the center of the flow of the body-oriented and recreational sports activities for students based on their level of body-esteem scale and self-esteem and distorted analysis of the relationship. Social emotions are going back to physical appearance and formed the basis for the correct values and beliefs that are intended to provide data. C, K 544 units Total number of students enrolled meaning sampling by self-evaluation written into by writing and return analysis and correlation analysis was carried variants. Recreational sports activity the body of student self-esteem and correlation of the factors involved are often seen by his pride in the body-esteem scale of factors appeared to affect the time and duration according to the weight affects. The difference between body-esteem scale and social factors, only one of several factors that showed significant differences. 대학생은 취업과 사회진출, 미래를 준비하는 과도기의 중심에 서 있으며 외모와 신체 지향적 흐름의 중섬에서 갈등하고 있는 대학생들의 여가 스포츠 활동의 정도에 따른 자기신체평가와 지9쁨중감의 관계를 분석하여 왜곡되어 가고 있는 사회정서를 거슬러 외모와 신체에 대한 올바른 가치관과 신념 형성을 위한 기초자료를 제시히는데 그 목적이 있다. C도 K대에 재학 중인 대학생 총 544명으로 유의적 표집방법에 의해 표본을 추출하고 자기평가 가입 방법으로 작성토록 하여 회수하여 일원 변량분석파 상관분석으로 실시하였다. 대학생의 여가 스포츠 활동은 자기신체평가와 상관관계가 있는 것으로 나타났으며 참여요인 중 빈도는 자기신제평가 요인 중 자긍섬에 영향을 미치는 것으로 나타났고, 시간 및 기간은 체중에 영향을 미치는 것으로 나타났다. 그리고 자이존중감의 차이는 여러 요인 중 사회적 요인에서만 유의한 차이를 보였다.

일본직물의 문양에 관한 고찰

이화영,최인려,남윤자 慶熙大學校 1998 論文集 Vol.27 No.-

This treatiese is to provide basic data to contribute to development of our textiles industry by introducing the representing textiles of each times under the studying scope from the ancient times to the Japanese textiles which is culturally neighboring country upon recognition of imporance of the material in fashion. The chronological changes and characteristic style of Japanese textiles are as follows : 1. The origin of textiles in Japan was about 300 years B.C. When the tillage culture was about to begin and the yarn in Jomon(繩文 時代) period was coarse enough which used of bark tress and the faber in Yayoi period(彌生 時代) plan textiles made by cotton fiber now on exhibition. 2. In Aska period(飛鳥 時代) as it was origin of the Japanese art and there were consecutive grid flory pattern, tortoise skin & flower pattern, lion & phoenix pattern's Dokganggeum(獨江錦) 3. In Nare period(奈良 時代) which was golden age in the Japanese history the silk fabric was especially developed and Chinese grass pattern(唐草 文樣) under-tree animal pattern(樹下動物 文樣) and woonkan pattern(量澗 文樣) were the main stream therof. The "lion-tooth pattern silk with speckles"(獅子 齒文 長班錦) of the Seiso-In Hall. 4. In Heian period(平安 時代) the diplomacy with the continent was lessened and the Japanese own culture was formed and the ceremorial costume which emphasized style and color and beauty Some krido of Brocades in Nara period for weaving patterns were "tiger pattern silk under tea tree" of the Seiso-In Hall.