K-IFRS 적용 확정급여형 퇴직급여 회계정보의 가치관련성

노정희(Jung Hee No),최종서(Jong Seo Choi) 한국산업경제학회 2015 산업경제연구 Vol.28 No.6

본 연구에서는 K-IFRS 제1019호의 도입 이후 확정급여형 퇴직연금제도를 채택한 기업을 대상으로 퇴직연금요소의 가치관련성에 대해 조사하였다. 이를 위하여 K-IFRS를 전면 도입한 2011년부터 2013년까지 3년간 확정급여형 퇴직연금제도를 채택한 상장기업 중 제조업을 대상으로 기업-연도 관찰치를 수집하였다. 분석 결과, 퇴직급여와 관련된 회계정보는 가치관련성을 가짐을 확인하였다. 구체적으로 살펴보면 퇴직연금의 적립수준을 나타내는 순확정급여부채는 주가와 유의한 음의 관계를 보였으며, 순확정급여부채의 구성요소인 확정급여채무와 사외적립자산은 각각 주가와 유의한 음과 양의 관계를 가짐을 확인하였다. 또한 주석에 공시되는 퇴직급여원가의 주요구성항목들도 검증한 결과, 주가와 가치관련성을 가지나 일부 항목은 일관된 결과가 보이지 않았다. 추가분석에서는 이들 퇴직급여원가의 구성 항목들이 주가와 비선형관계를 가질 가능성이 있음을 확인하였다. 본 연구는 국내 연구에서 거의 다루지 않은 퇴직급여와 관련된 회계정보의 가치관련성에 대해 체계적으로 검증하였다는 점에서 공헌점을 갖는다. 또한 퇴직급여와 관련하여 주석에 공시되는 세부정보에 대한 가치관련성을 검증함으로써 퇴직급여와 관련하여 주석에 공시되는 정보들도 정보효과를 가짐을 확인하였다. In this paper, we examine value relevance of accounting numbers pertinent to post-employment benefits under K-IFRS No.1019. K-IFRS No.1019 requires companies to use the projected unit credit method to estimate pension costs and pension liabilities, and to disclose separately several components of pension costs. In order to find out whether pension accounting numbers are valued by the stock market, we use a sample of KOSPI-listed manufacturing firms with defined benefit pension plan from 2011 to 2013. The major findings are : (1) We find, as expected, that pension liability(the present value of the defined benefit obligation) and pension assets(plan assets) are value relevant. (2) Pension expenses(defined benefit cost) are value-relevant, that is, estimation for the regression coefficient turns out to be significantly negative. Additionally we disaggregate the pension expenses into current service cost, interest expense and expected return on plan assets and so on. Contrary to expectations, the coefficients on interest expense and expected return on plan assets are significantly positive and negative respectively. This puzzling result, that has also turned up in additional analysis, could be attributable to nonlinear relationship between the pension cost components and stock price. Another possibility is that information users may discount or ignore information disclosed on the footnote. Overall, the results suggest that information on the post-retirement benefits is value relevant. This study highlights the importance of considering information on post-employment benefits in the valuation.

축구선수의 Detraining과 Retraining이 혈청지질 및 호르몬농도에 미치는 영향

정정화,박재현,채종훈,성혜련,황지인,윤미숙,노금선,윤종관,윤영학,노순덕,정경숙,박일규,김은희,박현태,박상갑 대한스포츠의학회 1999 대한스포츠의학회지 Vol.17 No.1

The purpose of this study was to investigate the effects of detraining and retraining on serum lipid and hormones in soccer players. Subjects were seven male high-school soccer players. V˙O_2max was determined for each subjects by administering a treadmill test(initial speed: 90m/min, grade: 5%, increasing speed per 3 min: 30m/min). Serum lipid(T-C, TG, HDL-C LDL-C) and hormones(epinephrine, norepinephrine, growth hormones, cortisol) were assayed pre and post detraining in 10, 20, 30 days after retraining. The repeated ANOVA was used to determine significant differences. The 0.05 level of significance was as critical level for the study. The results of the study were as follows: 1. V˙O_2max(ml/min) were 3576.3±204.2ml/min pre detraining, 3234.1±198.9 ml/min post detraining. There are significant(p<.05) difference between pre and post detraining. In 10, 20, 30 days after retraining, V˙O_2max(ml/min) were 3601.4±170.9 ml/min. There were significantly(p<.05) increased in retraining periods. 2. V˙O_2max(ml/kg/min) were significantly(p<.05) decreased from 62.3±2.9 ml/kg/min to 55.9±4.7 ml/kg/min in detraining. In 10, 20, 30 days after retraining, V˙O_2max(ml/kg/min) were 62.4±3.4ml/kg/min, 62.7±2.3ml.kg/min, 67.3±7.2ml/kg/min respectively. There were significantly(p<.05) increased in retraining periods. 3. T-C were significantly (p<.05) increased from 166.6±8.5mg/dl to 175.3±10.3 mg/dl in detraining. In 10, 20, 30 days after retraining, T-C were 160.1± 3.2mg/dl, 156.7±3.7mg/dl, 140.3±9.0mg/dl. There were significantly(p<.05) decreased in retraining periods. 4. HDL-C were 61.4±6.6mg/di pre detraining, 5.3±6.6mg/dl post detraining. There are significant(p<.05) difference between pre and post detraining. In 10, 20, 30 days after retraining, HDL-C were 56.9±7.1mg/dl, 56.4±9.2mg/dl, 57.7±9.1mg/dl respectively. There were no significant difference in retraining periods. 5. The hormones(epinephrine. norepinephrine, growth hormone, cortisol) were changed as same patterns. Epinephrine were 26.0±7.0[g/ml pre detraining, 24.6±3.2pg/ml post detraining. In 10, 20, 30 days after retraining, epinephrine were 26.9±5.6pg/ml, 30.6±6.2pg/ml, 29.4±5.6pg/ml respectively. There were no significant difference in retraining periods. In conclusion, HDL-C, epinephrine, norepinephrine, growth hormone and cortisol were decreased, T-C, LDL-C and TG were increased in detraining. But HDL-C, epinephrine, norepinephrine, growth hormone and cortisol were increased, T-C, LDL-C and TG were decreased in retraining.

개에서 이중 결찰법을 통한 동맥관 개존증의 완치 예

윤헌영,정순욱,박희명,박철,정만복,김준영,한현정,황민,노병국,박상혁,장하영,박정윤 한국임상수의학회 2004 한국임상수의학회지 Vol.21 No.1

A ten months old, female Yorkshire terrier weighing 2.88 kg referred to veterinary teaching hospital of college of veterinary medicine, Konkuk University because of syncope, cough and dyspnea. First hematological and serum chemical test revealed thrombocytopenia, mild anemia, and increase of concentration of ALP (195 U/L). On 57 days later, second hematological and serum chemical test revealed polycythemia, increase of concentration of ALP (211 U/L), and Tchol (387 mg/dl). Right atrium enlargement, main pulmonary artery bulge and cardiomegaly (VHS = 11.5) were observed in radiographic findings. Ultrasonographic images showed both right and left ventricular dilation and turbulent flow between the descending aorta and the main pulmonary artery in color Doppler imaging. ECG showed left ventricular enlargement, SA block, and electrical alternant. Thoracotomy was performed through left fourth intercostal incision under isoflurane anesthesia. Patent ductus arteriosus was double ligated with 1-0 silk. Cough and dyspnea disappeared on 5 days after operation. Turbulent flow was not found in color doppler imaging of ultrasonography on 10 days after operation. Ten months later after the operation, syncope could not exist any more.

Characterization of Humanized Antibody Produced by Apoptosis-Resistant CHO Cells under Sodium Butyrate-Induced Condition

( No Soo Kim ),( Kern Hee Chang ),( Bo Sup Chung ),( Sung Hyun Kim ),( Jung Hoe Kim ),( Gyun Min Lee ) 한국미생물생명공학회 2003 Journal of microbiology and biotechnology Vol.13 No.6

용융염 및 고체 촉매 혼합 반응 시스템에서 메탄 전환에 관한 연구

정희주(Hee Joo Jung),고은희(Eun Hee Ko),부진호(Jin Ho Boo),권병찬(Byung Chan Kwon),박노국(No-Kuk Park),강도형(Dohyung Kang) 한국에너지기후변화학회 2021 한국에너지기후변화학회 학술대회 Vol.2021 No.11

현재 여러 환경문제를 해결해나가려는 노력과 더불어, 이산화탄소 저감 문제와 저렴한 천연가스를 이용하여 수소 또는 합성가스를 대량으로 생산하는 반응 시스템에 관한 관심이 증가하고 있다. 천연가스인 메탄을 분해하여 수소를 생산하거나 이산화탄소와 함께 개질하여 합성가스를 생산하게 되면, 이산화탄소 저감 및 천연가스 활용 두 가지 효과를 동시에 할 수 있게 된다. 그러나 메탄 분해 또는 이산화탄소 개질 반응의 경우, 시간이 지남에 따라 반응 중 촉매 표면에 코크가 형성되어 촉매가 비활성화될 수 있다. 따라서 연속적인 공정 운전이 어렵고 반응에 이용되는 촉매 종류도 제한적이라는 단점을 가진다. 본 연구는 용융염 및 고체 촉매를 혼합하여 메탄을 전환 시킬 수 있는 다양한 반응에 활용하고, 혼합시스템의 촉매 성능을 확인하였다. 먼저 용융 촉매를 이용하여 메탄 분해를 통한 수소 생산 및 이산화탄소 개질을 통한 합성가스 생산 반응을 진행하였다. 용융 촉매는 일반적인 고체 촉매와는 달리 촉매 특성상 코킹을 연속적으로 분리할 수 있어 촉매의 비활성화를 최소화시킬 수 있다. 그러나 상대적으로 활성이 낮다는 단점이 있어 여기에 고체 촉매를 첨가하여 메탄 활성을 증가시킴으로 용융 촉매의 단점을 보완하였다. 촉매의 종류로는 먼저 용융 촉매는 용융 금속 및 알칼리 용융염 등을 이용하였으며, 고체 촉매는 여러 금속들과 세라믹 등을 활용하였다. 위의 용융-고체 촉매 혼합 반응 시스템에서 생성된 수소와 합성가스를 분석하여 반응 속도론을 해석하였고, 부반응으로 생성된 코킹을 상업적으로 활용할 수 있는지에 대한 가능성을 평가하였다.

증례 : 소화기 ; 대장내시경 후 발생한 피하기종, 기종격동 및 기복증

허정권 ( Jung Kwon Huh ),노희선 ( Hee Sun No ),임희완 ( Hee Hwan Lim ),김정훈 ( Jung Hoon Kim ),김유철 ( You Cheoul Kim ),김철현 ( Cheol Hyeon Kim ),이재철 ( Jae Cheol Lee ) 대한내과학회 2009 대한내과학회지 Vol.77 No.5S

Colonoscopy is an essential tool to investigate and to manage intraluminal lesions of the colon and has been considered safe although a perforation as a complication of this procedure is often associated with serious morbidity. A 56-year-old woman had a colonoscopic biopsy for a suspicion of colon cancer. After the procedure, the patient complained of neck swelling and abdominal distension and pain. A chest X-ray and abdominal computed tomography scan showed subcutaneous emphysema, pneumomedistinum and pneumoperitoneum. If the colon perforates into the retroperitoneum, air can travel to the mediastinum and subcutaneous tissue as the fascial planes of the cervical soft tissues are in continuity with those of the mediastinum and through the diaphragmatic hiatus with the retorperitoneal soft tissue space. We report here a rare case of subcutaneous emphysema, pneumomediastinum and pneumoperitoneum that developed after a colonoscopic biopsy. (Korean J Med 77:S1153-S1156, 2009)

CSR활동이 재무적 제약에 미치는 영향

노정희(Jung-Hee No),최종서(Jong-Seo Choi) 대한경영학회 2014 大韓經營學會誌 Vol.27 No.9

심혈관질환자의 15°Leg raising 자세가 혈압, 평균동맥압, 심박동수에 미치는 효과

노정호(Jung Ho No),정래영(Lae Young Jung),조은희(Eun-Hee Jo) 인문사회과학기술융합학회 2018 예술인문사회융합멀티미디어논문지 Vol.8 No.9

본 연구는 심장계 중환자실에 입원한 심혈관질환자를 대상으로 15°leg raising 자세 적용시 혈압의 변화와 최고치, 평균동맥압, 심박동수의 변화를 확인하기 위한 실험연구이다. 본 연구의 대상자 산출근거는 G* power 3.1.9.2 analysis를 이용하여 단일집단으로 32명의 대상자를 선정하여 실시하였다. 혈압이 일시적으로 저하된 심혈관질환자의 혈압상승을 기대하는 목적으로 앙와위 상태에서 하지를 심장보다 위로 들어 올리는 자세인 15°leg raising 자세를 적용하였다. SPSS/WIN 23.0 프로그램을 이용하여 기술통계와 paired t-test, repeated measured ANOVA로 분석하였다. 15°leg raising 자세는 혈압이 일시적으로 저하된 심혈관질환자의 심박동수는 유의한 차이가 없었으나 수축기 혈압과 평균동맥압에는 유의한 차이가 있는 것으로 나타났다. 본 연구 결과는 혈압이 일시적으로 저하된 심혈관질 환자만을 대상으로 실시한 연구이므로 심혈관질환자 이외의 대상자와 leg raising 자세의 각도의 변화에 따른 혈압의 변화와 최고치, 평균동맥압, 심박동수의 변화에 대한 후속연구가 필요할 것으로 사료된다. This study aims to assess the changes in blood pressure (BP) and its highest value, mean arterial pressure (MAP), and heart rate (HR) with the 15 degree leg raising position in the patients with cardiovascular disease (CVD) who were admitted in the intensive care unit. In this quasi-experimental cohort study, one group posttest-only design was used in which thirty two subjects were selected by using the G* power 3.1.9.2 analysis program. The main reason for applying the 15 degree leg raising position was with the expectation of the elevation of the BP in patients with CVD, who showed temporarily low BP. Using the SPSS/WIN 23.0 program, the data was analyzed for descriptive statistics, paired t-test, and repeated measured ANOVA. The intervention of the 15 degree leg raising position showed no significant difference with HR, but indicated a meaningful difference with systolic BP and MAP. The 15 degree leg raising position proved to be a useful intervention to only the patients with CVD whose BP was instantly lowered. Thus, this study suggests a follow-up study for the various degree leg raising positions and the changes in BP and its highest value, MAP, and HR depends on degrees. Non CVD subjects might involve the intervention as well.

담도의 다발성 유두종 9예

이정희,이은영,김명환,정성희,이성구,서동완,김홍자,민영일,이경노,최재원,김연석,명승재,신정현 대한소화기내시경학회 1998 Clinical Endoscopy Vol.18 No.5

Background and Study Aims: Multiple biliary papillomatosis (MBP) is an uncommon disease. This study was undertaken to review cases with respect to describing clinical features and characteristical cholangiographic findings, and to define the role of cholangioscopy in the diagnosis and treatment of this disorder. Patients and Methods: from 1990 to 1997, nine patients (mean age; 57.3 years, 6 men and 3 women) were diagnosed as having MBP arnong 5,361 cases of endoscopic retrograde cholangiography (ERC) conducted at our center. A retrospective analyses of the cholangiographic and cholangioscopic findings as well as clinieal features were performed. Results: Small, multiple round to ovoid filling defects in the bile duct and ductal wall rregularity were revealed using ERC. seven patients underwent cholangioscopic examination. Additional small papillary lesions in the intrahepatic bile duct were detected through a cholangioscopic examination in four patients whose ERC findings revealed only the extrahepatic lesions. In two of theses four patients, the surgical plan was changed from Whipple's operation to a hepatica-pancreatico-duodenectamy, due to the detection of unaklticipated lesions in the intrahepatic bile duct under a cholangioscopic examination, and therefore, curative resection was possible. Conclusion: This cases are composed of series of reports on the characteristic ERC findings of MBP. When MBP is suspected wing conventional radiologic imaging modalities including ERC, preoperative percutaneous transhepatic cholangioscopic examination is strongly recommended. Cholangioscopic examination may be useful to precisely determine the ductal extension of the disease and to decide whether of not hepatic resection is needed, as well as to confirm the histology.

Gemcitabine 투여 후 발생한 방사선 회귀 피부, 근육염

노희선 ( Hee Sun No ),임희환 ( Hee Hwan Lim ),김정훈 ( Jung Hoon Kim ),조장현 ( Jang Hyun Cho ),허정권 ( Jeong Kwon Huh ),조성인 ( Sung In Cho ),유지영 ( Ji Young Yoo ),김철현 ( Cheol Hyeon Kim ),이재철 ( Jae Cheol Lee ) 대한결핵 및 호흡기학회 2006 Tuberculosis and Respiratory Diseases Vol.61 No.2

A radiation recall reaction refers to an inflammatory reaction at previous irradiated areas subsequent to the administration of a variety of pharmacological agents. The skin is the major site of radiation recall reactons with the muscle and internal organs being less commonly affected. These reactions usually occur days to weeks after exposure to the causative agents. We report a case of gemcitabine-induced radiation recall dermato-myositis the developed in a female patient with a metastatic non-small cell lung cancer. She had received a palliative radiation therapy of 3900 cGy to the metastatic lesion on the femur shaft prior to chemotherapy. The pain, swelling and erythema of the left thigh resolved after the cessation of gemcitabine and the use of a systemic steroid. (Tuberc Respir Dis 2006; 61: 167-170)