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魏駿復 全南大學校企業經營硏究所 1980 産業經濟硏究 Vol.7 No.1
A securities market consists of an issuing market for securities and an exchange market. Theories of investment valuation, which explain the relationships among accounting data, investors' decision making, stock prices and intrinsic value of the stocks, are divided into three parts such as intrinsic value theory, efficient capital market hypothesis (EMH) and portfolio theory. In connection with accounting, the EMH is more studied than the other parts. The EMH had its genesis in the random walk theory in the late 1950's. The random walk theory states that at a given point in time the size and direction of the next price change is random with respect to the stock of knowledge available at that point in time. In the random walk theory, an actual stock price series is said to have a close resemblance to Brownian motion in solution. The random walk theory had developed into the weak form of the EMH. The weak form of the EMH states that security prices will always reflect publicly available information. The supporters of the semi-strong form of the EMH studied market reaction to accounting numbers, announcement effects, and market reaction to accounting procedure changes. In the study of the semi-strong formof the EMH, the following facts were found. An announcement of accounting numbers causes a change in stock prices, but accounting procedure changes have no effects in stock prices. The strong form of the EMH has been studied in connection with the performance of mutual funds. The strong form of the EMH requires only that the expected value of today's price change is completely independent of all prior prices. The semi-strong form of the EMH states that all information will be impounded in security prices in such a way as to leave no opportunity for extraordinary returms based on any information. Thus, a securities market is defined as efficient if (1) the prices of the securities traded in that market act as though they fully reflect all available information and (2) these prices react instantaneously, or nearly so, in an unbiased fashion to new information. In consideration of the accounting information disclosure, the thesis insists the followings. First, more accounting information including alternative reporting method should be disclosed. Second, if possible, internal information of the enterprise should be disclosed. Third, accounting information should be fully disclosed. Finally, accounting information should be provided after economical consideration.
위준복 全南大學校企業經營硏究所 1993 産業經濟硏究 Vol.16 No.1
The study aims to identify the characteristics of the income smoothing firms of our country. In order to test the characteristics of the firms, the paper analyzes publicily disclosed data of the listed companies in the Korea Stock Exchange. The data of 93 firms from 1976 through 1991 are used in the analysis. By using linear time trend models the paper separates smoothers from non-smoothers. And the firm characteristics tested in the study are owned capital, major share holders' equity ratio, debt/equity ratio, earnings per share, number of employees, established year, sales amount. The study obtains the following conclusions. First, in contrast to the lower scoring firms in debt'equity ratio, the more higher scoring firms are smoothers. This means that highly debted firms seem to want to disclose a smoother income trend to creditors. Second, smoothers have larger number of emplyees than non-smoothers, which means larger firms seems to smooth their income trend. Third, other characteristics are not significant in identifying the smoothers. And any firm characteristics are not helpful in discriminating smoother from non-smoother.
Combined Effects of Temperature and Glyphosate on the Fatty Acid Composition of Collembola
June Wee,Yun-Sik Lee,Yongeun Kim,Hyoung-ho Mo,Kijong Cho 한국응용곤충학회 2014 한국응용곤충학회 학술대회논문집 Vol.2014 No.10
Climate change is a global phenomenon and has major impacts on ecotoxicology. A variety of environmental variables affected by climate change can alter the fate of chemical and responses of organism. Especially, soil temperature is an important factor in ecotoxicology. Increasing temperature results in an increase in the rate of uptake and degradation of toxic compound. Therefore, the research of temperature effect on toxicity is needed to understand the change of toxic effect under climate change. In this regards, the response of Paronychiurus kimi (Collembola) to Geunsami™ (glyphosate-based herbicide) were evaluated at different temperatures (20℃, 25℃) and soil aging time (7, 15 days). Survived adults and hatched juveniles were counted after 28-day exposures in artificial soil spiked with 1, 5, 50, 100, 500 mg/kg of glyphosate in different temperature and soil aging time conditions. In addition, we investigated the fatty acid composition of Paronychiurus kimi. Increasing soil aging time and temperature, EC20 value of P. kimi was increased. Fatty acid composition of P. kimi was similar with that of Folsomia candida mainly composed of 18:1 w9c, 16:0 and 18:0 fatty acids. UI (Unsaturation Index) and the ratio C16/18 of fatty acid composition decreased with increasing temperature. The 18:0 (Stearic acid) fatty acid increased with increasing concentration of glyphosate.
June Wee,Yun-Sik Lee,Jino Son,YongeunKim,Hyoung-ho Mo,Kijong Cho 한국응용곤충학회 2017 한국응용곤충학회 학술대회논문집 Vol.2017 No.04
Estimating compensation payment for environmental damages by chemical accidents has been controversial because accurate quantification of damages of chemical accident is so complicated and there is lack of scientific studies about impact of chemical accidents. In this study, for supporting chemical accidents compensation criteria, the 7 days acute and 28 days chronic toxicity test was conducted with 4 major chemical accident substances (Sulfuric acid, Nitric acid, Methanol and Methylethylketone) according to the OECD 232 guidelines. Methylethylketone was most toxic chemical followed by methanol, nitric acid and surfuric acid. Further study of comparison between pH and chemical effects was needed.
Cascading effects of glyphosate application on plant and collembolan communities
June Wee,Yun-Sik Lee,Yongeun Kim,Yong Ho Lee,Sunhee Hong,Kijong Cho 한국응용곤충학회 2023 한국응용곤충학회 학술대회논문집 Vol.2023 No.10
Glyphosate, a worldwide most used herbicides, can have complex implications for terrestrial ecosystems, extending beyond its intended target, weed control. This study investigated the cascading effects of glyphosate application on both plant and collembolan communities. Our findings reveal that glyphosate application can reduce the richness of plant communities, and these effects can be pronounced in areas with low initial plant diversity. Furthermore, our results confirm that the fluctuations in plant community composition induced by glyphosate application can also impact the richness of collembolan communities. This research highlights the importance of considering both plant and invertebrate communities when assessing the impacts of herbicide use in agroecosystems.