한국채택국제회계기준(K-IFRS) 도입 시 간주원가 선택 기업의 이익조정

박민경(Park, Min-kyung) 한국국제회계학회 2017 국제회계연구 Vol.0 No.74

본 연구는 국제회계기준(International Financial Reporting Standards) 도입 시 경영자의 선택 여부에 따라 적용 가능한 유형자산의 간주원가 도입이 이익의 질에 미치는 영향에 대해 실증 분석하였다. 국제회계기준은 거래의 경제적 실질에 우선하는 회계처리로 회계정보의 유용성이 향상되고 이익의 질을 향상시킬 것으로 기대할 수 있다(Barth et al. 2008; 전규안 외 2014; 차승민 외 2014 등). 반면, 원칙 중심의 국제회계기준은 회계처리 방법 선택 시 경영자의 합리적 판단을 요구하고 경영자의 재량권이 증가한다. 이에 이익의 질이 하락할 가능성 또한 존재한다. 본 연구에서는 국제회계기준 도입으로 주어진 선택적 기회를 적용한 기업과 적용하지 않은 기업으로 나누어 두 그룹 간 이익의 질의 차이를 살펴보았다. 국제회계기준 의무 도입인 2011년 상장기업을 대상으로 국제회계기준 도입 시 선택적 사항인 간주원가를 선택한 기업과 선택하지 않은 기업 간 이익조정 차이가 존재하는지 분석하였다. 분석 결과, 간주원가를 선택한 기업과 선택하지 않은 기업 간 실질이익조정 대용치(비정상 영업현금흐름, 비정상 제조원가 및 비정상 재량적 비용)의 차이가 유의한 것으로 나타났다. 간주원가를 선택 적용한 기업의 실물 이익조정의 크기가 간주원가를 선택하지 않은 기업에 비해 유의하게 큰 것을 확인하였다. 본 연구결과는 국제회계기준의 특성 상 경영자의 합리적 판단을 인정하는 회계처리 방법이 회계정보의 신뢰성을 저하시킬 가능성이 있음을 의미한다. 국제회계기준 도입 효과를 살펴본 선행연구에서는 국제회계기준 도입 전과 후로 나누어 국제회계기준의 도입이 이익의 질에 미치는 전반적인 영향만을 분석하였으나, 본 연구는 국제회계기준 도입 후 회계선택을 통한 기업들의 이익 관리를 살펴보았다는 점에서 의의가 있다. The purpose of this study is to assess whether management’s discretion at the first adoption of K-IFRS can impact on the quality of earnings management. K-IFRS has been expected to increase accounting transparency and usefulness of accounting information. Therefore, opportunistic earnings management can be reduced with K-IFRS. However, K-IFRS is principle-based, evaluates assets and liabilities as the fair value. These can increase the management"s discretion on earnings management. Thus, the adoption of K-IFRS can increase opportunistic earnings management. So we examine how the choice of deemed cost on the property plant and equipment(PP&E) influence on the real earnings management after K-IFRS adoption. We divided sample to deemed cost selection firms and non-selection firms to compare the difference of real managing earnings as one of the effect of IFRS on behavior of managers. The results show that real earnings management of deemed cost selection firms is significantly higher than non-selection firms. our result implies that management’s discretion in the accounting events can decrease the quality of accounting information.

단백질 분해 효소 처리가 청국장의 항산화 활성에 미치는 영향

박민경(Min-Kyung Park) 한국식품영양과학회 2011 한국식품영양과학회지 Vol.40 No.2

Alcalase, protamex 및 neutrase 효소처리가 청국장의 펩타이드 및 항산화 활성 증가에 미치는 영향을 동일한 조건으로 효소 처리한 대두분말과 비교하였다. 효소 20, 100 및 500mAU를 50℃에서 120분간 처리한 결과 청국장과 대두분말 모두에서 alcalase 및 protamex에 의한 펩타이드 생성이 neutrase보다 높게 나타났다. 항산화 활성은 청국장의 경우 alcalase 처리에 의해 DPPH, ABTS 및 hydroxyl radical 소거활성이 효소처리를 하지 않은 대조구와 비교하여 시료량에 따라 각각 37~57%, 59~106% 및 67~83%, protamex 처리에 의해 35~50%, 56~74% 및 52~75% 통계적으로 유의하게 증가하였다. 대두분말을 효소 처리한 시료에서도 유사한 결과를 보여 alcalase 처리에 의해 DPPH, ABTS 및 hydroxyl radical 소거활성이 각각 37~55%, 51~99% 및 67~83%, protamex 처리에 의해 36~44%, 44~66% 및 51~65% 증가하였다. 그러나 두 시료 모두에서 neutrase 처리에 의한 항산화 활성의 유의적 증가는 없었다. 이상의 결과는 alcalase와 protamex가 청국장에 특이적이지는 않으나 펩타이드 생성 및 항산화 활성 증가에 효율적임을 보여주고 있다. Chungkukjang and soybean powder were enzymatically hydrolyzed with 20, 100 and 500 mAU of 3 commercially available proteases (alcalase 2.4L, protamex and neutrase 0.8L) at 50℃ for 120 min. The degree of hydrolysis and antioxidant activities of hydrolysates were comparably evaluated. Alcalase and protamex yielded higher content of peptide compared to neutrase in both Chungkukjang and soybean powder hydrolyzed samples. Both Chungkukjang and soybean hydrolysates showed also greater increases of antioxidant activities compared to those prepared with neutrase. The rates of increment of DPPH, ABTS and hydroxyl radical scavenging activities were similar between Chungkukjang and soybean powder hydrolyzates. These results show that alcalase and protamex are not specific for Chungkukjang but enhance its antioxidant activity.

평판 유리로 봉인된 유-무기 보호 박막을 갖는 OLED 봉지 방법

박민경,주성후,Park, Min-Kyung,Ju, Sung-Hoo 한국전기전자재료학회 2012 전기전자재료학회논문지 Vol.25 No.5

To study encapsulation method for large-area organic light emitting diodes (OLEDs), red emitting OLEDs were fabricated, on which $Alq_3$ as organic buffer layer and LiF and Al as inorganic protective layers were deposited to protect the damage of OLED by epoxy. And then the OLEDs were attached to flat glass by printing method using epoxy. The basic structure of OLED doped with rubrene of 1 vol.% as emitting layer is ITO(150 nm) / 2-TNATA(50 nm) / ${\alpha}$-NPD(30 nm) / $Alq_3$:Rubrene(30 nm) / $Alq_3$(30 nm) / LiF(0.7 nm) / Al(100 nm). In case of depositing $Alq_3$, LiF and Al and then attaching of flat glass onto OLED, current density, luminance, efficiency and driving voltage were not changed and lifetime was increased according to thickness of Al as inorganic protective layers. The lifetime of OLED/$Alq_3$/LiF/Al_4/glass structure was 139 hours increased by 15.8 times more than bare OLED of 8.8 hours and 1.6 times more than edge sealed OLED of 54.5 hours.

평판 유리로 봉인된 다층 무기 박막을 갖는 OLED 봉지 방법

박민경,주성후,양재웅,백경갑,Park, Min-Kyung,Ju, Sung-Hoo,Yang, Jae-Woong,Paek, Kyeong-Kap 한국전기전자재료학회 2011 전기전자재료학회논문지 Vol.24 No.11

To study encapsulation method for large-area organic light emitting diodes (OLEDs), red emitting OLEDs were fabricated, on which LiF and Al were deposited as inorganic protective films. And then the OLED was attached to flat glass by printing method using epoxy. In case of direct coating of epoxy onto OLED by printing method, luminance and current efficiency were remarkably decreased because of the damage to the OLED by epoxy. In case of depositing LiF and Al as inorganic protective films and then coating of epoxy onto OLED, luminance and current efficiency were not changed. OLED lifetime was more increased through inorganic protective films between OLED and flat glass than that without any encapsulation (8.8 h), i.e., 47 (LiF/Al/epoxy/glass), 62 (LiF/Al/LiF/epoxy/glass), and 84 h (LiF/Al/Al/epoxy/glass). The characteristics of OLED encapsulated with inorganic protective films (attached to flat glass) showed the possibility of application of protective films.

우리나라 수학 교수·학습 연구에 적용된 수학교육 이론의 동향

박민경,김영옥,Park, Min-Kyung,Kim, Young-Ok 영남수학회 2014 East Asian mathematical journal Vol.30 No.4

This study was conducted to analyze the education theories applied to teaching-learning from the perspective of mathematical education. To this end, 41 papers regarding mathematical education theories were selected as study subjects from among 1,190 papers published in Korea between 2000 and 2013 in the Journal of the Korean Society of Mathematical Education and the Journal of the Korean Society of Educational Studies in Mathematics, which are journals that specialize in mathematics education. These papers were classified according to mathematical education theory, study method, content field, and study subject to obtain the numbers of papers and percentages by category in order to analyze their contents.

음악치료 교과과정에 대한 음악치료전공 대학원생의 인식도 조사 연구

박민경,Park, Min Kyung 한국음악치료교육학회 2010 인간행동과 음악연구 Vol.7 No.2

본 연구는 음악치료 교과과정의 효율성을 알아보기 위해 4개의 대학원의 음악치료학과 학생들 100명을 대상으로 설문조사를 실시하였다. 대상자들이 가장 필요성을 높이 인식하고 중요하다고 생각하는 과목은 음악치료기술(23.2%)로 조사되었다. 대학원 진학 전 학부전공이 음악전공인 학생들과 음악 외 전공인 학생들의 음악기술영역에 대한 역량 및 자신감이 다르게 나타났으며, 실습의 단계가 가장 높은 학생들의 임상에 대한 자신감이 높은 반면 인턴쉽 과정에서 다소 떨어지는 것으로 나타났다. 상담 및 심리학 관련 과목의 개설에 대한 욕구가 가장 높았으며(19.7%) '음악치료사로서의 전문성'을 가장 중요시 여기는 것으로 나타났다(51.8%). 이러한 결과들은 음악치료학과 대학원생들이 인식하는 음악치료 교과과정의 효율성에 대한 정보를 제공하고, 기초 지식과 역량에 맞는 효율적인 교과과정을 제공하기 위한 필요성과 중요성을 제시하는 데 그 의의를 갖는다. The purpose of this study was to evaluate the perception of current music therapy curriculum perceived by music therapy graduate students who are currently enrolled in the program. A total of 100 students responded. The subject 'music therapy techniques'(23.2%) was identified as highly regarded topic as important subject matter. Respondents showed different levels of skills and confidence according to their previous major areas; music vs. non-music major. Regarding the clinical practicum, students in the higher level practicum showed higher competence; however the level of competence was decreased as they entered the internship. Also 'Counseling and psychology related subjects' was the most preferred subject (19.7%) and 'professionalism as a music therapist' was the most significant factor indicated by the respondents(51.8%). Overall, general information and perception regarding music therapy curriculum was described, and the results implies the importance and needs of future music therapy curriculum development.

조현병 환자에서 QT 간격 지연과 흡연의 연관성

박민경(Min-Kyung Park),심주철(Joo-Cheol Shim),공보금(Bo-Geum Kong),강제욱(Je-Wook Kang),문정준(Jung-Joon Moon),신혜경(Hye-Kyung Shin),김현정(Hyun-Jung Kim),김정민(Jung-Min Kim),오민경(Min-Kyung Oh),정도운(Do-Un Jung) 대한생물치료정신의학회 2012 생물치료정신의학 Vol.18 No.2

Objectives:Abnormalities in the QT interval have been associated with an increased risk of ventricular arrhythmias and sudden cardiac death. However, there is no clear correlation between cigarette smoking and QT interval prolongation in schizophrenia. The purpose of this study is to evaluate the effects of cigarette smoking on the QT interval and estimate the prevalence of prolonged QT interval in schizophrenic patients who take antipsychotics. Methods:We studied 106 schizophrenic patients taking antipsychotics and age- and sex-matched 106 people in control group. A prolonged QTc interval was defined as >450 msec in men and >470 msec in women. The demographic data and clinical characteristics of subjects were collected from medical records. The correlations between QTc interval and other variables were assessed using a regression analysis. Results:There was no significant association between cigarette smoking and QT interval. The mean QT interval was not significantly influenced by antipsychotic dose and type of antipsychotics. However, there was significantly prolonged QT interval in schizophrenic patients(421.1±25.7 msec) compared to control group(412.1±17.1 msec) (p=0.003). The prevalence of prolonged QT interval in schizophrenic patients was 6.6%(7 of 106 patients). Five patients( 71.4%) were smoker and six patients(85.7%) had obesity. By contrast, nobody had a prolonged QT interval in control group. Conclusions:The prevalence of prolonged QT interval was relatively high among middle aged schizophrenia patients. And there was significantly prolonged QT interval and higher body mass index in schizophrenia patients.

대인예민성이 대학생활만족도에 미치는 영향에서 사회적지지의 매개효과

박민경(Min-Kyung Park) 한국콘텐츠학회 2016 한국콘텐츠학회논문지 Vol.16 No.12

본 연구는 대학생의 대인예민성과 사회적지지가 대학생활만족도에 미치는 영향을 분석하여 대학생의 사회적지지를 높이기 위한 방안을 마련하기 위하여 시행되었다. 연구의 목적을 달성하기 위하여 부산광역시에 소재한 6개의 대학을 할당 표집하여 475명의 설문지를 분석에 사용하였으며, SPSS 통계 프로그램을 활용하여 위계적 회귀분석을 실시하였다. 주요 연구결과를 정리해보면 다음과 같다. 첫째, 대인예민성은 사회적지지에 부적 영향을 미치는 것으로 나타났다. 둘째, 대인예민성은 대학생활만족도에 부적 영향을 미치는 것으로 나타났다. 셋째, 사회적지지는 대학생활만족도에 정적 영향을 미치는 것으로 나타났다. 넷째, 대인예민성이 대학생활만족도에 미치는 영향에서 사회적지지가 매개효과를 가지는 것으로 나타났다. 이러한 연구결과를 기반으로 대학생의 대인예민성을 감소시키고 사회적지지를 향상시킬 수 있는 심리상담 프로그램과 대인관계 및 가족관계 향상프로그램의 확대실시를 제언하였다. This study was conducted to find a method of improving social support in college students by analyzing the effects of interpersonal sensitivity and social support on college life satisfaction. To achieve the purpose of the study, questionnaires were distributed to 475 students in six colleges located in Busan Metropolitan City and the collected data were used for analysis. Then, hierarchical regression analysis was conducted using the SPSS statistic program. The major study findings are as follows. First, interpersonal sensitivity negatively influenced social support. Second, interpersonal sensitivity negatively influenced college life satisfaction. Third, social support positively influenced college life satisfaction. Fourth, social support had a mediating effect in the influence of interpersonal sensitivity on college life satisfaction. These study findings demonstrate that there is a need to develop a psychological counseling program for reducing interpersonal sensitivity of college students and improving social support and expand an interpersonal relationship and family relationship improvement program.

백제 성왕대의 대왜관계 -임나부흥회의를 중심으로-

박민경 ( Min-kyung Park ) 수선사학회 2016 史林 Vol.0 No.55

Baekje started paying attention to the south in the Reign of King Munyeong. By providing the products of advanced culture, in particular, King Munyeong established a new amicable relationship with Wa, which already had a special bond with Kaya Nations. Baekje received militarytroops from Wa in return. King Seong took over the policy of the preceding king going into the periphery areas of Alla. Silla annexed the territory of Namgala and Takgikan as well in order to advance the western part of Nakdong River. For preventing the threat toward Kaya nations and her own existence, Alla, which was a leading nation in the southern part of Kaya, held the Alla international conference. Wa decided to participate the conference because people in Wa realized the need to alert the international policy of both Baekje and Silla. King Seong held a Meeting for the Ymna Reconstruction in order to block any possibility of Kaya``s political position with Silla. The only intention of this meeting was that Baekje wanted to focused on acounter-strategy to Koguryo. At the meeting, Baekje insisted three main schemes for her own interest, yet ended in failure. Then, Baekje changed its policy to make a good relationship with Wa by providing the products of advanced culture and opening the position to the people of Wa. Wa also returned to the same position of Baekje since she did not get any benefit of her equidistant diplomacy with Alla, Baekje, and Silla.

Optimal Condition to Produce Protease by Strain Separated from the Intestine of Reticulitermes speratus

Min-Kyung Park(박민경),Hong-Joo Son(손홍주),Yong-Gyun Kim(김용균),Sang-Mong Lee(이상몽),Keun-Ki Kim(김근기),Hyean-Cheal Park(박현철) 한국생명과학회 2010 생명과학회지 Vol.20 No.1

국내 1종만이 분포하고 있는 흰개미(Reticulitermes speratus)의 장으로부터 protease 생성을 나타내는 균주를 분리한 후 그 중 생성이 가장 큰 1균주를 최종 선별하여 동정하고 효소생성을 위한 최적조건을 검토하였다. 형태학적, 생리학적 특성 및 16S rRNA를 조사한 결과 Serratia marcescens로 판명되었으며, S. marcescens strain TM-3215라 명명하였다. 본 균주의 효소생성 최적조건을 조사한 결과 0.8% (w/v) starch, 0.4% (w/v) peptone, 0.08% (w/v) MgSO₄?7H₂O, 30℃ 및 pH 8.0에서 가장 높은 효소생성을 나타내었다. 최적조건에서 9시간 배양 후 19.8 U/ml의 효소가 생성되었으며, 이 값은 최적화 이전 배지의 효소생성(11.2 U/ml) 보다 1.8배 높은 값이었다. We separated the bacteria showing protease activity from Reticulitermes speratus which is known as the only termite species in Korea. Then, we collected the best activated strain and studied the optimal culture condition for producing the enzyme. According to the results of observing morphological and physiological characteristics, and the type of 16S rRNA of the strain, it was identified as Serratia marcescens and named S. marcescens strain TM-3215. This strain showed the best activity under conditions of 0.8% (w/v) starch, 0.4% (w/v) peptone, 0.08% (w/v) MgSO₄?7H₂O, 30℃ and pH 8.0. After being cultivated under optimal conditions for 9 hr, the strain produced 19.8 U/ml of enzyme, an amount 1.8 times greater than the control.