심신의학의 임상경험

전홍준 한국정신과학학회 2001 한국정신과학회 학술대회 논문집 Vol.14 No.-

한국형국가역량체계(KQF)에 따른 회계·감사분야 NCS체계의 개편방안

전홍준,조광희 한국회계정책학회 2018 회계와 정책연구 Vol.23 No.1

[연구목적]능력중심 사회로 전환을 위해 경험학습 및 자격 등이 학위체계에 호환되도록 KQF(Korea Qualification Framework, 한국형국가역량체계)가 구축되고 있다. KQF의 핵심은 NCS(National Competency Standards, 국가직무능력표준)에 있는데, 개발체계상 문제로 회계·감사 직무의 NCS가 KQF와 연계에 어려움이 예상된다. 본 연구는 이러한 문제점 파악과 대안 모색을 위해 수행되었다. [연구방법] 연구를 위해 회계·감사 직무의 NCS 능력단위, 직무능력 수준, 능력단위요소 구성 및 학습모듈의 내용을 검토하고, 회계 및 감사분야의 교육과정 편성에 관한 기존 연구와 회계와 감사를 주요 교과과정으로 하는 4년제 학과의 교육과정 그리고 NCS체계를 비교·검토하였다. [연구결과] 검토결과 회계·감사직무 NCS 문제점과 해결방안은 다음과 같다. 첫째, 전문대학 수준 위주로 구성된 능력단위에 상위 능력이 반영된 4년제 대학 수준의 능력단위 추가가 필요하다. 둘째, 능력단위 명칭이 대학 교육과정의 과목명과 달라 대학의 교과목 간의 호환을 방해하므로 능력단위 명칭의 변경이 필요하다. 셋째, 능력단위 명칭이 학위과정의 과목과 유사한 경우에도 세부내용이 다른 경우가 있어 능력단위 요소의 신설이 필요하다. 넷째, NCS와 KQF에 있어 직무역량수준의 정합성을 높여야 한다. [연구의 시사점]구축되고 있는 KQF의 원활한 실행을 위해 회계·감사 직무의 NCS 체계성을 높여 KQF의 실효성의 확보가 필요하다. [Purpose]Korean Qualification Framework(hereafter ‘KQF’) has been formed for the transformation to a competency based society. National Competency Standards(hereafter ‘NCS’) is a key component of KQF. It seems to be systematic for KQF to be formed first and NCS to be developed later. However, NCS was developed first, which caused many problems for NCS to be linked to KQF. The purpose of this study is to look for some improvements in the NCS system of accounting and auditing duty. [Methodology]To find some problems and propose improvements, competency unit, competency unit element, learning module and training courses of accounting department were reviewed. [Findings]The results are as follows:First, competency unit of NCS which can reflect higher level of accounting study should be added. Second, the name of competency unit should be changed for the compatibility of NCS with KQF. Third, the current competency unit contains more competency unit element because there are some differences between competency unit and accounting subject, though it is similar between the name of competency unit and accounting subject. Furthermore, it is needed to be leveling off between NCS and KQF. [Implications]To ensure the effectiveness of KQF, it is necessary to reorganize the NCS system of accounting and auditing duty.

보수적 회계처리가 이익지속성과 자본비용에 미치는 영향

전홍준,양동훈,조광희 한국경영학회 2016 한국경영학회 통합학술발표논문집 Vol.2016 No.8

보수적 회계처리는 회계정보에 있어서 가장 특징적인 부분이다. 실무적으로 보수적 회계처리는 지속되어 왔으며, 과거에는 회계의 개념체계에서 일정한 역할을 담당하여 왔다. 그러나 공정가치 회계를 중심으로 한 현대의 회계기준은 보수적 회계처리가 비대칭적인 회계처리이며 비용의 조기인식으로 인해 이익의 지속성과 가치관련성을 해친다는 연구결과를 바탕으로 회계의 질적속성에서 보수주의를 제외하고 있다. 그러나 공정가치 회계가 강조된 이후에도 지속적으로 보수적 회계처리는 이루어지고 있으며, 이에 따라 보수적 회계처리의 의미를 이익의 질과 관련하여 재조명해 볼 필요성이 존재한다. 특히 보수주의는 위험을 회피하려는 현상과 밀접한 관계를 가지고 있는 것으로 보인다. 이에 본 연구는 위험회피현상과 관련이 있는 행동경제학 이론인 Prospect 이론의 관점에서 보수주의와 이익의 질과의 관계를 실증하였다. Prospect 이론은 판단기준점(reference point)을 중심으로 판단기준점 보다 이득인 상황은 위험회피적(risk-averse)으로 그리고 손해인 상황은 위험추구적(risk-seeking)이라고 주장하고 있는데, 본 연구에서는 전체 표본을 위험회피성을 기준으로 두 집단으로 나누어 보수주의와 이익지속성 그리고 자기자본비용과의 관계를 실증하였다. 실증결과 보수주의는 이익의 지속성을 낮추지만, 자기자본비용은 감소시키는 것으로 나타났다. 그러나 두집단을 나누어 본 결과 위험회피적인 이득상황에서는 보수주의가 이익지속성을 증가시키며, 자기자본비용을 추가적으로 낮아지게 한다는 결과를 얻었다. 여기서 자기자본비용의 추가적 하락은 정보비대칭의 차이에서 기인하는 것임을 관찰할 수 있었다. 종합하면, 보수주의는 모든 기업이 아닌 이득상황 기업의 이익지속성을 증가시키고 자기자본비용을 추가적으로 낮추는 역할을 한다고 해석할 수 있다. 본 연구는 보수적 회계처리가 이익의 질을 높이는데 기여한다는 결과를 제공함으로써 기존의 연구결과와 다르며, 보수주의를 연구하는데 있어서 Prospect 이론의 판단기준점을 기준으로 한 상황의 구분이 중요한 역할을 할 수 있다는 새로운 시각을 제공하였다는데 공헌점이 있다. Accounting conservatism is one of the most fundamental features of accounting information. While there is little question as to conservatism’s existence, there is a debate among researchers and standard setters as to how costly or beneficial conservatism is to financial statement users. The International Accounting Standards Board (IASB) does not include conservatism as one of the qualitative characteristics of financial reporting in its conceptual framework because it believes that conservatism biases accounting information and compromises neutrality. But conservative accounting is still being observed even after the adoption of IFRS. At this point, the usefulness of accounting conservatism needs to be reviewed. The prospect theory of Kahneman and Tversky(1979) provides a behavioral-based alternative to the rational decision theory. It shows the investor"s utility for gains is assumed to exhibit the risk-averse behavior while the utility for losses is assumed to exhibit risk-taking behavior. The purpose of this study examine the effect of accounting conservatism on earnings persistence and cost of equity capital in terms of prospect theory. For this purpose, research sample was divided into two groups, gain group(risk-averse) and loss group(risk-seeking). I find that fims with more conservative accounting generate more persistent earnings than firms with less conservative accounting in the case of gain group. I also find a significant negative relation between conditional conservatism and cost of equity capital. Even in the gain group conditional conservatism decreases cost of equity capital additionally. Test shows the cause of declining cost of equity capital comes from the difference of information asymmetry between gain and loss group. This study contributes to provide a perspective that conservative accounting improve the quality of earnings like earnings persistence and cost of capital and reference point can play an important role in studying the relation between accounting conservatism and other earnings quality measures.

원천징수정책이 납세자에게 미치는 영향:프로스펙트 이론의 관점에서

전홍준,양동훈 한국경영교육학회 2015 경영교육연구 Vol.30 No.5

At the beginning of year 2015, tax refund controversy regarding year-end income tax settlement was claimed under the first application of 2013 tax code revision. Faced with growing controversy, the government announced a tax code revision for the additional refund of tax. Government also declared its intention to enforce a system that allows wage earners to choose the withholding tax rate to prevent the year-end settlement controversy. Tax refund or additional tax payment is determined after the year-end settlement according to the differences between the withholding tax amount and the actual tax payable. Logically, tax refund means taxpayers paid more in advance, whereas additional tax payment means tax payers paid less in advance. Most wage earners, however, resist when they have reduced tax refund or pay more after settlement compared to the amount of last year. Tax refund or additional tax payment is just the matter of timing difference in paying the same amount tax. This paper describes the causes of the settlement controversy using prospect theory by Kahneman & Tversky (1979) and accordingly proposes the policy considerations. Wage earners are assumed to consider income before settlement as reference point presented in prospect theory. Reduced refund or additional payment occurs, wage earners experience the dramatic decline of their utilities. The government will have to respond positively so that wage earners can exactly know the reference point in order to prevent sharp decline in their utilities. In particular, wage earners can choose the withholding rate from the second half of 2015. Even if it can be selected, the rapid decline of the taxpayers’ utilities will occur again as long as wage earners’ difficulty with knowing the exact reference points continues. 2015년 연말정산시 정부의 원천징수 정책과 세법 변경으로 ‘연말정산 대란’이 발생하고 ‘재정산’이라는 초유의 사태가 발생하게 되었다. 이에 정부는 연말정산 대란을 막기 위해 근로소득자가 원천징수비율을 선택할 수 있도록 하는 제도를 시행하려 한다. 근로소득자들은 매월 원천징수라는 형태로 세금을 납부하고 연말정산을 통해 정확한 세금을 정산하게 된다. 정산 시 원천징수금액과 결정세액의 차액이 환급되거나, 추가납부가 발생한다. 논리적으로 환급은 원천징수가 과도하여 근로자가 시간적 손해를 입은 것을 의미하고, 추가납부는 원천징수가 적어 근로자가 시간적 이득을 본 것을 의미한다. 그러나 대부분 근로자들은 연말정산 시 환급세액이 전년도 보다 줄거나, 추가납부세액이 증가하면 크게 반발한다. 비경제적인 근로자의 이러한 반응은 흥미로운 현상이다. 본 논문은 연말정산 대란의 원인을 Kahneman & Tversky(1979)의 프로스펙트이론으로 설명하고, 이에 따른 정책적 고려사항을 검토한다. 근로소득자들은 원천징수금액 크기와 관계없이 과거 환급세액 혹은 추가납부세액을 프로스펙트 이론의 판단기준점(reference point)로 간주한다. 연말정산 시 전기에 비해 환급세액이 줄거나 추가납부세액이 늘면 판단기준점 이하인 손실상황이 되어 급격한 가치(효용)의 하락을 느낀다. 이러한 가치(효용)의 하락을 막기 위해서는 근로소득자가 판단기준점을 정산 전에 알 수 있도록 정부가 적극적으로 대처하여야 한다. 특히 2015년 하반기 부터 원천징수비율 선택 제도가 시행되더라도 판단기준점이 모호한 경우 연말정산대란이 다시 올 수도 있다.

非抑制性癎疾 特히 精神運動發作에 對한 Clonazepam(RO5-4023)의 治療經驗

全洪俊,嚴龍燮 順天鄕大學校 1980 의대논문집 Vol.5 No.-

Clonazepam was administered via p. o. and i. v. routes to patients with uncontrolable epilepsy mainly consisting of psychomotor seizure. The following results were obtained : 1) Clonazepam of 3∼5 ㎎/day was administered via p. o. route to 38 patients with other antiepileptic drugs. The effcctive rate was 73.6%. The average effuctive dose was 3.5 ㎎/day. The drug was remarkably effective in patients with psychomotor seizure. Of 14 patients with psychomotor seizure, 7 patients (50%) responded exellently and 4 (29%) responded effectively. The drug was considered to be worth employing in this kind of incurable epilepsy. Furthrmore, as seen in other reports, this drug showed effectiveness in the other spasm types, Particuraly infantile spasm and petitmal varient. 2) In general, administration of more than 3 months fairly lowered the effective rate, but in the most of cases efficient anti-epileptic effects which encouraged continuous administration were seen when administered continuously more than 6 months. 3) Two patients with status epilepticus were administercd 1-2㎎ of clonazepam via i.v. route. In both of them complete inhibition of spasm, clearance of consciousness, and normalizatiop of EEG were seen just after the injection. These effects continued for about 20-25 minutes. In our experience these effects were more remarkable than those when administered diphenylhydantoin and diazepam. 4) when administered orally, many patients complained of drowseness as a side effect, but this could be reduced by changing the dosage of this drug or combination of the other anti-epileptic drugs. Of 40 cases drop out cases because of this side effect were 2 cases. Other side effects were not seen except one case of hypersalivation, and results of clinical laboratory examinations could not find any adverse reactions attributable to this drugs.

외상성 손상으로 인한 응급수술환자에서 APACHE II score의 임상적 의의

전홍준,김재열 대한외상학회 1993 大韓外傷學會誌 Vol.6 No.2

Emergency operations for trauma victims have had the high incidence because the traffic accidents have been increased gradually on developing atomobile vehicles. However, we do not have the standard method in evaluating the patients health status and determining the prognosis of treatment. The aim of this article is to evaluate the prognostic value of the APACHE II scoring system in the patients underwent emergency operations for surgical trauma$quot;$quot;$quot;$quot;. We reviewed clinical charts of 209 patients who were underwent emergency operations for surgical trauma from January 1990 to December 1992 in Chosun University Hospital. 1) The age of the patients ranged from 4 to 89 years and peak age group was 25-34(66 case: 32%). 2) Single organ injuries were 132 cases and two or more than two organ injuries were 77 cases. The most common injured site was small bowel and the next sites were liver and spleen in order. 3) APACHE II score distribution was 0-29. The most patients were distributed from 0 to 5 score and mean score was 5.69+5.37. 4) The patients with higher APACHE II score had higher mortality rate than lower scored patients, namely, the patients over 21 score had 90% mortality rate but those under 5 score showed no mortality(P$lt;0.001). 5) APACHE II scores at postoperative 1st week were significantly lower than the preop- erative APACHE II scores in the survived patients(5.69$gt;5.11 vs 3.10+5.13) 6) The degree and site of the injury were closed relation to the prognosis. Multiple organ or duodenal and / or pancreatic injury showed the higher mortality rate than single organ or small bowel injury respectively(P$lt;0.05). Regardless of degree and site of injury, the trauma patients with high APACHE II score had higher mortality rate than lower scored patients. In conclusion, authors proved the usefulness of APACHE II scoring system in measuring the severity and predicting the prognosis of the injured patients.

도시 아이들의 똥, 파리도 안 앉는다

전홍준 한국생태유아교육학회 2004 한국생태유아교육학회 학술대회자료집 Vol.2004 No.-

건강한 삶은 참 생명운동으로부터

전홍준 새가정사 1988 새가정 Vol.- No.-

Techno-economic analysis on MW-scale green hydrogen production system in Jeju Island, Korea

전홍준,김영진,강경수,김우현,노고산 한국공업화학회 2023 한국공업화학회 연구논문 초록집 Vol.2023 No.0

Modest Improvement of Untreated Severe Sleep-Disordered Breathing in the Middle-Aged and Elderly

전홍준,방영롱,전소연,이태영,박혜연,윤인영 대한신경정신의학회 2017 PSYCHIATRY INVESTIGATION Vol.14 No.5

Objective: It has been reported that untreated sleep-disordered breathing (SDB) deteriorates over time, however this remains contentious. The aim of the present study is to evaluate the clinical course of SDB in middle-aged and older SDB patients, and to identify how relevant factors contribute to the change in SDB severity. Methods: Baseline and follow-up polysomnographic data of 56 untreated SDB patients (mean age, 61.2±5.71) were obtained retrospectively and the mean interval was 62.4±22.0 months. Subgroup analysis was performed based on the baseline severity, and the factors associated with the course of SDB were analyzed. Results: At the baseline, 13 subjects were simple snorers, 15 had mild to moderate SDB, and 28 were severe SDB patients. While there was no significant change in apnea-hypopnea index (AHI) as a whole, subgroup analysis showed decrease of AHI in severe SDB patients (43.9±10.6 to 35.6±20.0, p=0.009). The change in supine time percent and baseline AHI were associated with the change in AHI (β=0.387, p=0.003; β=-0.272, p=0.037). Conclusion: Untreated SDB did not deteriorate over time with modest improvement in severe SDB. A proportion of severe SDB patients might expect decrease in SDB severity irrespective of changes in sleep position or body weight.