회계정보의 적시성 결정요인과 주가반응

이화진(Hwajin Lee) 호남대학교 인문사회과학연구소 2002 人文社會科學硏究 Vol.9 No.-

It is emphasized that the basic objective of accounting is to provide the information about business enterprise that is useful to information users in making economic decisi -os. Timeliness is an important determinant of information usefulness. FASB views time -liness as an "ancillary aspect" of relevance, which is one of the two primary decision- specific qualities delineated by SFAC No.2. Yet there has been only a little research on the timeliness of financial accounting disclosures, and more, in Korea, previous research has repoted mixed results. The objectives of this research are as follows: 1. What is the feature of the timeliness of annual earnings announcement in Korea 2. What is the association between financial reportint delay and firm chracteristics, paticularly, firm size and operating peformance? 3. What is the relationship between the timeliness of annual earnings announcement and the magnitude of the related market reation? The research period was covered by 9 years form 1998 to 1996. The sample of 118 firms in 13 industries was collected from the firms listed on the Korea Stock Exchange on March, 1996. Dates of annual earnings announcement were collected from audit report and inner documents o "Korea Listed Companies Association". Firm characteris -tics were derived from KIS-FAS. Stock returns were derived from KIS-SMAT. The testing hypothesis are as follows: H1: Firm size is expected to be nagatively associated with annual earnings reporting delay. H2: The type of news is expected to be negatively associated with annual earnings reporting delay. H3: The annual earnings reporting delay is expected to be negatively associated with announcement-date market reaction. The association between selected firm characteristics and reporting delay was examined by non-parametric statistics. In the research for the relationship between the timeliness of annual earnings disclosure and the associated securities price reaction, OLS regression were run with Atiase et al.'s SQR statistics as dependent variable (which is derived from the daily return) and the firm size, reporting delay as the explanatory variables. The empirical results of this study are as follows: 1. Firm size is highly associated with annual earning reporting delay. In Korea, Larger firms usually disclose earnings relatively early. 2. Bad news tends to be delayed, though the significance is los. 3. After controlling for firm size, the length of the reporting delay is inversely related to the magnitude of report period price revaluations. That is, longer delays are associated with smaller market reactions, and this relation holds for the expected portion of the total chronological lag, as well as for the enexpected lag. This study has several limitations. 1. The timing of accounting reporting is not conclusive. 2. The daily return has non-synchronicity problem, and size variable, lag variable are highly right-skewed. Logs of the variables must have been used. 3. The sample size is not sufficient because of restrict sample criteria. This confound the construction of portfolio. 4. In each year analysis, there are some cases that the result is inconsistent. This implies that pooling regression results might have been influenced by paticular year.

3·1운동 100주년의 역사영화와 여성 ―서대문형무소 여옥사 8호실과 〈항거: 유관순 이야기〉

이화진(Lee, Hwajin) 역사비평사 2020 역사비평 Vol.- No.130

This paper examines the meaning and limitations of the commemorative work connecting women to the historical time of March 1919 through the name Yu Gwan-soon (also known as Ryu Gwansun) on the centennial anniversary of the March 1 Movement. Among the historical films released in 2019, A Resistance: Story of Yu Gwan-soon is the only one that paid attention to political women in history. It is a biopic in commemoration of a national symbol Yu Gwan-soon, the most well-known female independence activist in South Korea. Unlike the existing Yu Gwan-soon biographies, the film historicizes the traces of female independence activists left with their record cards in Seodaemun Prison into the experience of Cell No. 8 from the present perspective. In particular, this film represented the prison as a place for women’s political subjectification through the March 1920 struggle in captivity that made the prison where locked up the resistance the place of protest. However, in spite of its meaningful attempts, the film A Resistance reproduced the current dominant memory of reenacting Seodaemun Prison as an anti-Japanese nationalistic place and failed to completely overcome the limitations of the nationalistic commemoration remembered as the cause of nation.

한국어 비음화의 오류 유형과 원인 분석 - 중국인 학습자와 일본인 학습자를 중심으로 -

이화진 ( Lee Hwajin ) 연세대학교 언어정보연구원(구 연세대학교 언어정보개발원) 2018 언어사실과 관점 Vol.45 No.-

This study aims to propose and analyze the patterns of error from the process of Korean nasalization produced by the Chinese and Japanese learner. In this study, we focus on the learner’s errors related to the linguistic background as well as examine the practical pronunciation that the learners represent in the environment where the nasal element involved. The Chinese learner tends to produce more diverse types of error than the Japanese learner. Chinese learners apply the deletion of syllable-final consonants as known as the coda deletion, also pronounce the gemination linked through a syllable boundary while applying the nasalization should be required. In this case, the coda deletion is a representative type of error as a solution of avoiding the reversal of sonority sequence. This type of error is based on the coda deleting convention of Chinese applies to the first member of syllable sequence which has a preceding syllable-final consonant. The Japanese learner, basically cannot pronounce the syllable-final nasal corresponding syllable-initial nasal properly. Therefore, they copy the place of articulation given by the following consonant when they should pronounce the nasalized syllable-final consonants. This type of convention blocks an adequate application of Korean nasalization in terms of manner of articulation. In the situation requires the application of nasalization, the Japanese learner tends to apply the redundant place assimilation.

일본인 학습자의 한국어 발음 오류에 대한 종적 연구 ― 자연 발화 데이터 분석을 중심으로

이화진 ( Lee Hwajin ),하호빈 ( Ha Hobin ) 국어교육학회 2021 國語敎育學硏究 Vol.56 No.2

본 연구는 일본인 학습자의 한국어 발음 오류를 일정 기간 동안 동일 학습자로부터 얻어낸 자연 발화 데이터를 통해 분석하는 것을 목적으로 한다. 기존의 연구가 대체로 연구자에 의해 가공된 데이터를 학습자에게 입력시킴으로써 이루어졌다면, 본 연구는 학습자가 통제되지 않은 환경에서 자유롭게 발화한 데이터를 대상으로 연구를 진행했다는 점에서 의의를 가진다. 자연 발화를 통해 검증한 일본인 학습자의 한국어 발음 오류는 대체로 기존 연구에서 언급된 내용들을 반영하고 있다. 중성 오류의 경우 초성 오류와 종성 오류에 비해 비교적 많이 나타나며, 그 가운데 고모음 간 대치가 가장 높은 비율을 차지한다. 초성 오류의 경우 평음 유기음 대치가 가장 많이 나타나며, 종성 오류의 경우 비음 간 대치가 가장 많이 나타난다. 한편 기존 연구에서 대표적인 오류 유형 가운데 하나로 규정하고 있는 개음절화의 경우 모든 학습자들에게서 두루 나타나지는 않으며, 오히려 종성 탈락이 그보다 높은 비율로 나타난다. 이는 종성과 관련된 한국어의 음절 구조 제약이 일본인 학습자에 의해 적용되지 못한 결과 나타난 현상으로 분석할 수 있다. This thesis aims to analyze Korean pronunciation errors of Japanese learner based on the spontaneous speech data obtained from each learner over a certain period. In most earlier studies, learners’ pronunciation errors tended to be analyzed based on manipulated data. In this thesis, however, the learners’ pronunciation errors are treated as part of the natural utterance. Japanese learners’ pronunciation errors in actual speech generally corroborate the conclusions of earlier research regarding certain phonological phenomena, such as the high vowel alternation, nasal consonant alternation, and alternation between aspirated and lax consonants. Some phenomena, however, require another perspective that analyzes the learners’ pronunciation errors. Open syllabification, which is the most typical type of error, does not occur frequently in the actual speech of Japanese learners, and final consonant deletion, which is not considered a representative type of error, is more common than open syllabification.

주(周)나라 악무(樂舞)의 무태(舞態) 양상과 무구(舞具)의 상징적 의미 - 대무(大武)를 중심으로 -

이화진 ( Hwajin Lee ) 한국동양예술학회 2016 동양예술 Vol.31 No.-

본 논문은 중국의 고대국가 주周나라의 樂舞[大武]에서 연출된 춤과 舞具를 분석하여, 舞態와 무구사용을 규명하기 위한 것이었다. 이에 따라 첫 번째는, 악무에서 춤이 연출된《大武》의 연원과 이해를 살피고, 두 번째는, 지금까지 파악되지 못한 《大武》의 춤 방향(절차), 춤 구성, 춤 동작 등을 도출시켜, 세 번째는,《大武》에서 춤과 함께 사용된 무구의 종류와 의미를 밝힘으로써, 마지막 네 번째에서는 앞선 논의를 토대로《大武》에서 춤과 무구와의 유기적 관계를 제시하는 것이다. 그 결과《大武》의 1단계[一成]에서는 군사들의 대열을 상징한 무용수들의 숫자와 의미를 밝혔고, 이어 춤이 진행된 방향과 춤이 구성된 동작의 步法을 추출하였다. 2단계[二成]에서는 樂舞에서 연출된 군사적, 전투적인 동작들, 즉 뛰어 오르고[踊躍用兵], 치고 찌르며[격刺狀], 빠르게 회전하는[速回] 동작을 추출했으며, 이런 동작은 劍舞와 戈舞의 형식을 갖춘 춤으로 드러났다. 3, 4단계[三成·四成]에서는 群舞를 바탕으로 춤이 진행된 방향을 밝혔고, 5단계[五成]는 춤 동작의 의미와 악무에 사용된 음악[亂]을 해석하였으며, 마지막 6단계[六成]에서는 왕에 대한 예후를 갖추는 것을 끝으로《大武》의 모든 과정에서 드러나는춤 양상을 구체적으로 추출하였다. 한편《大武》에서 사용된 舞具와 관련해서는 다음과 같이 규명하였다.《大武》는 <武舞>의 형식을 갖추었기 때문에 춤에서 舞具의 종류는 ‘방패’, ‘칼’, ‘창’, ‘도끼’를상징한 것들이었다. 이에 무구는 무기 용도뿐만 아니라 악기[鐸]로도 사용되었는데, 이는 전쟁 승리를 도우는 수단 도구임을 알 수 있었다. 따라서《大武》에서 舞具를 사용한 춤은, 도끼를 들고 추는 춤[斧鉞舞], 방패와 도끼를 들고 추는 춤[干戚舞], 방패와 칼을 들고 추는 춤[干刀舞], 방패와 창을 들고 추는 춤[干戈舞·干矛舞], 방울을 들고 추는 춤[鐸舞]으로 밝혀졌다. 이와 같이 본 연구는 지금까지 논급되지 못한 周나라의 大樂舞인《大武》의 무태와 무구 양상을 밝힘으로써 中國古代樂舞美學 연구에 기여하는 계기가 되기를 기대한다. The objective of this study is to clarify directing form, composition, direction and motion of dance in detail and utilization, meaning of dancing material that have not been mentioned so far by analyzing dancing form and material being directed in AKMU of Ju Dynasty, an ancient kingdom of China. That is to say that its objective is to finally extract foundation of dance, progression, thinking method of dance being used in Ju Dynasty``s AKMU based on previous discussion by suggesting first, an origin for understanding DAEMU being emerged in AKMU in order to extract dancing form elements of AKMU, second, dancing form including direction (procedure), dancing composition, motion directed in DAEMU that were not identified so far through GOGU and third, type, usage and meaning of dancing material being utilized in AKMU. As its result, at 1st stage of DAEMU, number and meaning of dancers symbolizing military line were clarified and dancing direction, motion and step method were extracted. At 2nd stage, military, militant motions, that is, jumping, hitting, stabbing and rapidly rotating motion being directed in AKMU exposed a sword, spear dancing form. At 3rd, 4th stages, directional nature of dancing was clarified in detail based on group dance and at 5th stage, meaning of dancing motion and musical meaning used in AKMU were analyzed and finally at 6th stage, as a finale of showing a courtesy to the king, the entire process of dance being used in AKMU was clarified in detail. In addition, regarding dancing material being used in DAEMU, it was analyzed as following meaning. As DAEMU was played in a military dancing form, type of dancing material was clarified to be ``shield``, ``sword``, ``spear``, ``ax`` and ``bell`` and as a dance using dancing material, dancing with shield and ax, that with shield and sword, that with shield and spear and that with bell were extracted. As an aspect of dance and dancing material of DAEMU that was grand AKMU of Ju Dynasty but has not been mentioned so far was clarified in detail, it is expected that this result would provide an opportunity of being able to contribute to research on AKMU aesthetics of ancient China.

고대(古代) 중국(中國) 상(商)나라 갑골복사(胛骨卜辭)에서 나타난 무속악무(巫俗樂舞)와 제례악무(祭禮樂舞)에 관한 연구

이화진 ( Lee Hwajin ) 한국동양예술학회 2018 동양예술 Vol.38 No.-

이 연구는 갑골복사(胛骨卜辭)에서 무속악무(巫俗樂舞)와 제례악무(祭禮樂舞) 양상을 밝히는 것이다. 본 연구에서 상대(商代) 악무 양상을 갑골복사에서 파악하고자 했던 이유는, 고대 상나라 악무체계를 확인할 수 있다는 데 주목하였기 때문이다. 이에 다음과 같은 논의 과정을 통해 갑골복사에서 무속악무와 제례악무의 특징을 다음과 같이 규명하였다. 첫 번째는, 상나라 제사의 일련 된 과정은 무당의 주관 하에 진행되었으며, 특별한 제사가 거행될 때 무당은 악무를 사용했다는 점이다. 두 번째는, 상대 왕실제사가 봉행될 때는 특징적인 악무형태가 이루어졌다는 것이다. 이에 복사에서 파악된 무속악무들은 모두 기우제와 관련된 춤[求雨舞·雩舞]으로 밝혀졌으며, ‘구우무(求雨舞)’에서 무구(舞具)들은 ‘소꼬리’, ‘새의 깃털’, ‘깃대’, ‘깃발’ 등이 사용된 것으로 드러났다. 또한 기우제와 관계된 춤으로는 ‘다노무(多老舞)’, 방무(方舞), ‘이무(隸舞)’, ‘황무(□舞)’ 로 밝혀졌다. 또한 왕실 제례악무에서는 ‘새의 깃털’, ‘피리’가 주 된 무구들로 활용되었으며, 때에 따라 북을 사용한 춤[鼓舞]이 함께 추어진 것으로 파악되었다. 따라서 왕실제사에서 거행된 제례악무는 봉황무[?舞]’, ‘우무(羽舞·翹舞)’, ‘약무(?舞)’, 고무(鼓舞)로 확인되었다. 이상, 본 연구는 지금까지 논급되지 못한 갑골복사에서 상나라 악무 양상들을 규명하였다는 점에서 의의를 지니며, 나아가 상나라 악무 연구 발전에 기여할 수 있을 것으로 기대한다. The purpose of this study is to explain aspects of shamanistic music and dance (巫俗樂舞) and ancestral ritual music and dance (祭禮樂舞) in oracle bone script (胛骨卜辭). The writer tries to investigate aspects of music and dance in the oracle bone script of the Shang Dynasty because he/she took note of the fact that the traditional music and dance of early date can be checked in it. Therefore, the characteristics of shamanistic music and dance and ancestral ritual music and dance in the oracle bone script were investigated and revealed through the following process. First, ancestral rites of the Shang Dynasty and shamans[巫]' status were examined. In this regard, a series of process called ancestral rites was arranged by shamans and the aspects of music and dance used in that moment were revealed. Second, kinds of ancestral rites for blood relatives in the royal family of the Shang Dynasty were examined and elements of ancestral ritual music and dance produced in them were explored. Third, the aspects of shamanistic music and dance and ancestral ritual music and dance in the oracle bone script based on the contents studied above were investigated and revealed as follows: First, shamanistic music and dance uncovered in the oracle bone script were found to be all dance related to rituals for rain [求雨舞·雩舞]. Therefore, for dance tools(舞具) in ‘求雨舞’, 'oxtail', 'feathers from birds', 'flagpoles' and 'flags' were used. And shamanistic music and dance were shown as the aspects of ‘Danomu다노무(多老舞)’, ‘Imu이무(隸舞)’, and ‘Hwangmu(? 舞: Dance with a hat with feathers)’. And the words used in ancestral ritual music and dance of the royal family in the Shang Dynasty uncovered in the oracle bone script were found to be 'feathers from birds', 'pipes', etc. and ancestral ritual music and dance were found to be Hwangmu(?舞: Dance with a hat with feathers)’, ‘Wumu(羽舞: Dance with feathers)’, ‘Yakmu(?舞: Dance with pipes)’, etc. The above study is thought to make a contribution to development of studies on music and dance's aesthetics in the ancient Shang Dynasty by exploring the aspects of music and dance recorded in the oracle bone script that have not concretely been discussed until now.

부부갈등이 아동의 문제행동에 미치는 영향: 아동의 화용언어능력의 매개효과를 중심으로

이화진(Hwajin Lee),임지영(Jiyoung Lim) 한국아동학회 2023 아동학회지 Vol.44 No.1

어린이보호구역 사고예방을 위한 안전 깃발 디자인 개선

이화진(Hwajin Lee),이은실 (Eunsil Yi) 한국디자인학회 2021 한국디자인학회 학술발표대회 논문집 Vol.2021 No.11

일본인 한국어 학습자의 이중모음 발화 오류 양상

이화진 ( Lee Hwajin ),하호빈 ( Ha Hobin ) 연세대학교 언어정보연구원 2022 언어사실과 관점 Vol.57 No.-

The main purpose of this study is to analyze the Japanese learners’ representations of Korean diphthong. The vowel pronunciation of Japanese learner tends to be focused on monophthong in most cases. In this thesis, however, a newer perspective on the vowel pronunciation of Japanese learner will be presented based on the analysis of Korean diphthong. Most Japanese learners pronounce Korean diphthong precisely with preceding glide ‘y’. In some cases, such as front vowel following sequence, the deletion of glide ‘y’ occurs in pronunciation. However, Japanese learners struggle with preceding glide ‘w’ causes glide deletion and the vowel coalescence that occurs in the segmental sequence by following back vowel. In the cases of glide ‘ɰ’, on the other hand, the glide tends to alter ‘w’ due to the lack of roundness in Japanese vowel system.

자기-빠져들기와 자기-거리두기가 학령기 후기 아동의 정서적 반응성에 미치는 영향: 자기 성찰의 매개효과를 중심으로

이화진(Hwajin Lee),임지영(Jiyoung Lim) 가정과삶의질학회 2019 가정과삶의질연구 Vol.37 No.4