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국제회계기준 도입 전후 추정액과 이익조정의 관련성 변화
배동수(Dong-Soo Bae) 충남대학교 경영경제연구소 2015 경영경제연구 Vol.37 No.2
이익조정은 기업의 특성에 따라 경영자의 재량으로 가능하기 때문에 IFRS 도입 후 이익조정이 어떻게 변하였는지에 대한 연구가 필요하다. 본 연구에서는 이익조정항목 중 감가상각비와 대손상각비에 따라 이익조정의 변화를 살펴보았다. 감가상각비를 통한 이익조정에서는 예상과 같이 제조업에서 그 효과가 나타났다. 이는 기계장치 등의 유형자산이 상대적으로 큰 제조업에서 IFRS 도입 후 정률법을 통한 가속상각이 감소하는 것으로 보여져 IFRS 도입 후 기계장치 등의 감가상각방법이 정률법에서 자산의 미래 경제적 효익을 반영한 정액법으로 변경된 이후 이익조정이 감소한 것으로 나타나, 정률법을 적용했을 때보다 정액법으로 감가상각을 한 이후 상각액의 감소로 순이익과 자본이 증가함에도 불구하고 이익조정은 줄어들었다고 볼 수 있다. 대손상각비의 경우 IFRS 도입 전 재량적 발생액을 이용하여 이익을 하향조정하는 것으로 나타났으며, 도입 후에는 이익조정에 영향을 주지 않는 것으로 나타났다. 이는 IFRS 도입 전후 대손상각비를 이용한 이익조정에 차이가 있음을 시사한다. The global adoption of the IFRS is under way to enhance the comparability and transparency of accounting information. Since Korea"s mandatory adoption of IFRS, much academic attention among Korean researchers has focused on the effects of the IFRS adoption on accounting. However, little research has been conducted on the effects of IFRS adoption on the firms with different firm characteristics. This study analyzes the relationship between the IFRS adoption and earnings management by firm characteristic. Firm characteristics of interest in this study include, and are not limited to, changes in PPE depreciation and bad debt. The results show that the over all magnitude of earnings management has been reduced since the adoption of the IFRS, but it varies with firm characteristics. Also, this study finds that the practices of real earnings management (REM) have been more frequent under the IFRS regime. It is widely known that REM is harder to detect than discretionary accruals are. The findings indicate that under the IFRS regime, investors should pay more attention to the firms" earnings management practices, especially with respect to firm characteristics. Additionally, accounting standard setters will be able to maximize the positive effects of the IFRS adoption by considering firm characteristics when making revisions to the accounting rules and regulations in the future.
SEM 및 SNA를 이용한 6대 전장기능이 협동작전능력에 미치는 영향분석
배동수 ( Dong Soo Bae ),정치영 ( Chi Young Jung ),이재영 ( Jae Yoeng Lee ) 한국경영공학회 2012 한국경영공학회지 Vol.17 No.2
In this paper, we analyzed the relationship between seven factors of six battlefield functions(Command and Control, Intelligence, Movement, Fire power, Defense and Support) and cooperation capability using SEM(Structural Equation Modeling) and the most important battlefield function among the six battlefield functions using centrality analysis of SNA(Social Network Analysis) based on the result of questionnaire for KCTC(Korea Combat training Center) performance measurement. As a result of the study using SEM, we found that six battlefield functions are mutually correlated each other and C2I(Command and Control, Intelligence) have the most impactive to cooperation capability. We also found that, as a result of SNA, C2I is the most important battlefield functions same as the result using SEM. The results of this practical analysis can help the army to understand the roles of each battlefield function actually and to prepare for future combat readiness effectively.
연구논문 : 공항서비스품질이 항공사 이미지와 브랜드 충성도에 미치는 영향
배동수 ( Dong Soo Bae ),이소영 ( So Young Lee ),차현수 ( Hyun Soo Cha ) 한국컨벤션학회 2014 MICE관광연구 Vol.14 No.1
With a growth of the number of passengers, an increase in the number of domestic airlines and foreign airlines lets customers have more choices in the wider range of options in price and quality than before. Therefore, it is necessary to understand the various elements of the product provided by the airlines, especially the quality of airport services for their customers, to configure the start and the end of travel. It is also important to research how customers recognize the quality of airport service and how important the criteria, such as loyalty and the airlines brand image, is. The purpose of this study of airline airport service quality, brand image, and loyalty is to identify factors in detailed configuration. For the second purpose, I would like to discuss about how the airline``s airport customer service quality affects the brand image. Identifying the relationship between the impact on the brand’s image and loyalty and the quality of the airline’s airport service would be the third purpose. Overall, I would like to propose an ongoing discriminatory strategic plan for improving the quality of the airline``s airport service.
W이 첨가된 슈퍼 2상 스테인리스강의 미세조직과 기계적성질에 미치는 시효처리의 영향
김수천(Soo-Chun Kim),배동수(Dong-Soo Bae),강창룡(Chang-Yong Kang) 한국해양공학회 2009 韓國海洋工學會誌 Vol.23 No.4
The effect of aging treatment on the microstructure and mechanical properties of super duplex stainless steel with W was investigated. The phase was precipitated mainly at the early stage of aging and a lower aging temperature under 750℃, but the phase was formed after long-term aging treatment between 600℃ and 900℃. The volume fraction of the phase increased with aging temperature up to 750℃ and then decreased up to 900℃. With an increase in the aging time, the volume fraction phase at the early stage of aging increased slightly, and then increased rapidly beyond a certain time. The rapid increase in the tensile strength and hardness and decrease in the elongation and impact toughness were measured with aging temperatures up to 750℃. On the other hand, the tensile strength and hardness decreased slightly, and the elongation and Charpy impact toughness were unchanged with aging temperatures over 750℃. The tensile strength and hardness increased rapidly at the early stage of aging, and then increased slowly beyond a certain time. The elongation and Charpy impact toughness decreased rapidly at the early stage of aging, and then remained unchanged beyond a certain time. The phase that formed at the early stage of aging and the lower aging temperature had a considerable effect on the elongation and Charpy impact toughness of the super duplex stainless steel with W.
오스테나이트계 스테인리스강의 용접성과 내식성에 미치는 합금원소의 영향(I) - 응고균열 감수성을 중심으로 -
정호신,이윤용,배동수,Jeong, Ho-Shin,Lee, Yun-Young,Bae, Dong-Soo 대한용접접합학회 2012 대한용접·접합학회지 Vol.30 No.3
The interest of austenitic heat resistant stainless steels containing high Si has increased because they have higher resistance of oxidation and higher strength at high temperature than STS 310. This study carried out Varestraint test for evaluation of solidification cracking sensitivity of 14 different stainless steels. As a result of Varestraint test, all specimens solidified as primary ferrite, and solidification crack sensitivity increased with adding $N_2$ to shielding gas. Nb and W had beneficial effect on solidification crack resistance in case of less than FN 2 containing, but crack sensitivity increased with Nb and W in case of more than FN 2. Ce had beneficial effect on solidification crack resistance but impaired weld bead appearance.