現金흐름 情報와 所有乖離度의 關係에 관한 實證 硏究

배기수(Bae Khee-Su),이상헌(Lee Sang-Heon) 한국조세연구포럼 2010 조세연구 Vol.10 No.3

본 연구는 企業의 所有乖離度가 해당 企業의 현금흐름과 企業價値에 어떠한 영향을 미치는지에 대해 分析하였다. 企業의 현금흐름에 영향을 미치는 외국인지분율과 硏究開發費가 현금흐름과 企業價値에 어떠한 영향을 미치는지에 대해서도 分析함으로써, 기존 先行硏究 結果와 차이점이 있는지에 대해서도 分析하였다. 分析結果, 企業의 所有乖離度와 해당 企業의 현금흐름 간에는 유의한 음(-)의 관련성이 있는 것으로 나타나 企業의 대주주 1인 지분율을 제외한 나머지 지분율이 증가할수록 해당 企業의 현금흐름이 감소하는 것으로 나타났다. 즉, 최대지분의 형식적인 지분율과 특수관계인을 이용한 실제 지분율과의 차이(所有乖離度)가 증가할수록 해당 企業의 현금흐름이 감소하는 것으로 나타났다. 이러한 分析結果는 企業價値에 대해서도 유의한 陰(-)의 관련성을 보임으로써 배임가설을 뒷받침한다. 硏究開發費와 현금흐름 간에는 유의한 陽(+)의 관련성이 있는 것으로 나타나 硏究開發費가 증가할수록 해당 企業의 경쟁력이 강화되어 企業 經營에 긍정적인 영향을 미치는 것으로 나타났다. 또한 企業의 현금흐름에 영향을 미치는 외국인지분율과 硏究開發費가 현금흐름 및 企業價値에 미치는 영향에 대한 分析 結果 외국인지분율과 현금흐름 간에는 유의한 陽(+)의 관련성이 있는 것으로 나타났다. 이러한 分析結果는 외국인지분율이 높아질수록 해당 企業에 대한 감시 효과가 높아져 企業 경영에 긍정적인 영향을 미친다는 것을 의미한다. 본 연구 結果는 所有乖離度와 현금흐름과의 관련성에 대해 통계적 分析방법으로 실증 分析하였다는 데에 의의가 있으며, 所有乖離度와 企業價値와의 관련성에 대해서도 실증 分析함으로써 投資者와 債權者 같은 會計情報 이용자들에게 有用한 情報가 될 수 있다. From the research which sees the possession estranged degree of the enterprise with flowing, the cash of the corresponding enterprise analyzed about affects in business value. Also, the cash of the enterprise to flowing, the foreigner equity ratio which is a variable which affects and the research and development elegy cash with flowing, even about affects in business value analyzes with, researched even about there is a difference with existing preceding research result. The result, with possession estranged degree of the enterprise the cash of the corresponding enterprise flowing, goes to the sound which considers (-) relation with charge, large stockholder 1 of the enterprise the cash of the recording corresponding enterprise where the remaining equity ratio which excepts the equity ratio which is will increase flowing, with the fact that decreases. Namely, difference of the actual equity ratio which uses the equity ratio which the maximum equity is formal and the special authorized personnel and (possession estrangement) flowing, the cash of the recording corresponding enterprise which will increase this decreases as the thing, the main share holder of the enterprise will be relationship of many uniqueness even on person oneself outside and the use which will listen, secures a more equity and affects in corporate management appearing negatively, (breach of duty construction) is showing. Also the sound which considers about also a business value as well (-) relation with charge, supports like this breach of duty construction more. And the cash of the enterprise to flowing, the foreigner equity ratio which is a variable which affects and the research and development elegy cash flowing, and researches even about affects in business value, that resultant foreigner equity ratio and the cash to flowing, between the sheep which considers (+) relation with charge, the foreigner equity ratio to be high watch effect comes to be high about the qualitative recording corresponding enterprise and affects is affirmative in corporate manage ment shows the result which agrees with an existing preceding research. Also research and development cost and the cash even to flowing between, the sheep which considers (+) with charge, research and development elegy the competitive power of the recording corresponding enterprise which will increase is strengthened a relation and affects is affirmative in corporate management shows the result which agrees with an existing preceding research.

대상포진에 대한 한방 단독 치료 치험 2례

배재룡(Jae Ryong Bae),김수진(Su Jin Kim),장상철(Sang Chul Jang),필감매(Chien Mei Pi),노주희(Ju Hee Roh) 대한의료기공학회 2016 醫療氣功 Vol.16 No.1

Objectives : The purpose of this study is to report a 67-year-old male patient with Herpes zoster(caseⅠ) and a 38-year-old female patient with Herpes zoster(caseⅡ), whose symptoms were relieved after Korean medicine treatment alone. Methods : Both patients took Yeonryeonggobondan and Pyungwee-san daily. Everytime they came to the hospital, they received acupuncture treatment, Hwidam's Su-Gi therapy and External Gigong Therapy. Acupuncture was applied by gall bladder seunggyeok(膽勝格, GB-), spleen jeonggyeok(脾正格, SP+), large intestine seunggyeok(大腸勝格, LI-) of Saam's Acupuncture Method. Hwidam's Su-Gi therapy was applied on neck. External Gigong Therapy was applied on skin lesion area. the patients' symptoms were evaluated with photographs and VAS. Results : The results were as follows: 1. In the case of a 67-year-old male patient, it took 14 days to recover the skin lesions and to reduce the pain after treatment started. And he visited 13 times during that period. 2. In the case of a 38-year-old female patient, it took 23 days to recover the skin lesions to reduce and the pain after treatment started. And she visited 10 times during that period. 3. Intensive treatment early in treating herpes zoster helped to shorten the treatment period. 4. Taking Yeonryeonggobondan and Pyungwee-san and receiving acupuncture treatment(SP+) can help to improve immunity and recover skin lesions in herpes zoster diagnosed with spleen deficiency with dampness encumbrance(脾虛濕困) and blood stasis due to qi stagnation(氣滯血瘀). 5. The combination of acupuncture treatment(GB-) and External Gigong Therapy was effective in controlling pain. 6. External Gigong Therapy is considered to be effective for the recovery of the skin as well as the pain of the herpes zoster. Conclusions : Korean medicine treatment alone has a great effect on the above two patients with herpes zoster. I hope the active research about Korean medicine treatment will be done not only for herpes zoster but also for various intractable pain diseases.

담도에 국한되어 증상을 유발한 석회쓸개즙 2 예

윤성우,이지영,하경호,이수경,한나,배효근,박선자 고신대학교 의과대학 2010 고신대학교 의과대학 학술지 Vol.25 No.2

Limy bile is a rare condition characterized by excessive precipitation of calcium carbonate in the gallbladder or bile duct. Recently we experienced two cases with obstructive jaundice in which limy bile in the common bile duct but not in the gallbladder for one case, and in the common bile duct and intra hepatic duct but not in the gallbladder for another case. The patients were treated by endoscopic sphincterotomy. Here, we report the cases and review the literature.

배경음악의 특성과 광고의 정보량이 광고시간지각과 광고효과에 미치는 영향

배광수,김성희,이상빈 전북대학교 사회과학연구소 2003 지역과 세계 Vol.29 No.-

The purpose of this study is to show the influence of congruity with Ads, levels of arousal and operating effect of amount of message information on perception of Ads durations and effects in the traits of background music of radio Ads. In this study, 168 subjects of male and 208 subjects of female were conveniently sampled, and randomly assigned to one of 8 conditions in a 2(congruity, high/low) × 2(amount of information, high/low) × 2(levels of arousal, high/low) factorial design. The results of this study showed that there were main effects of the levels of arousal and amount of information, that is, under the 'condition of low arousal' and 'condition of high congruity condition', there were high scores in the Ad duration the longer. Under 'high congruity condition', there were high scores in the Ad effects consistently, only in the purchase intentions there were interaction effect between amount of information and congruity, therefore operation effect of information was confirmed. There was marginal interaction effect between congruity and amount of information in the Ad effects. Also, there was main effect in the brand attitude, that is, under 'high arousal condition', subjects had the more positive attitude but it is contrary to the hypothesis. And under 'high amount of information', subjects had the more positive attitude in the brand attitude, but it is the results not to be expected by the hypothesis. Finally, implications, limitations and further research about this study were discussed.

Azathioprine에 반응을 보인 류마티양 관절염에 의한 경막염(Pachymeningitis)1예

배광봉,이정호,이정찬,곽상혁,강정현,김철희,김현수,김종숙,조덕연,김삼용 충남대학교 의과대학 지역사회의학연구소 1999 충남의대잡지 Vol.26 No.1

Rheumatoid arthritis frequently involves the cervical spine and may lead to neurologic impairement. However, direct involvement of CNS structures by inflammatory cells has been reported infrequently. The prevalence of this complication of rheumatoid arthritis is unknown. Inflammatory CNS involvement in rheumatoid arthritis reportedly occurs in the setting of longstanding, active, erosive articular disease and is accompanied by extracranial and extraspinal nodules and vasculitis. This is diagnosed by radiologic finding of CNS nodules or meningeal thickening and by biopsy or autopsy. Treatment with corticosteroid, cytotoxic agent or surgical decompression is helpful. But the majority of patients die within several months of onset of neurologic symptom. Recently, we experienced a case of pachymeningitis caused by rheumatoid arthritis, which resolved repeatedly with azathioprine treatment.

水産專門大學 漁業科 敎育課程 開發硏究

裵錫悌,宋之浩,李吉來,鄭興基,洪聖根,趙鳳坤,朴種洙 군산대학교 1983 群山水産專門大學 硏究報告 Vol.17 No.1

In order to develop the curriculum of the fishery department in the fisheries Jr. college, We have collected and analyzed the domistic and foreign data adquated to the fishey department under the international trend, also we gathered the opinion from the inquiring paper investigation and consultation to the industrial field, concerned college and graduate during the 6 month from September 1982. The fishery department curriculum in fisheries Jr. college will be industrialized with the concerned technics and knowledge in relation to speciality of maritime affairs. Accordingly, we have developed the adquate curriculum which is practical and can be cultivated the technician to adopt in the industrial society.

쌀과 전분을 이용한 증류식 소주의 급수 변화에 따른 수율 및 향미 연구

배상면,정수연,정익수,고현주,김태영 동아시아식생활학회 2003 동아시아식생활학회지 Vol.13 No.5

Various volume of water for the optimal brewing condition of the Korean distilled liquor produced by liquefaction of rice and corn starch was investigated Pilot brewings were carried out by the liquefaction of 5㎏ of rice and 10㎏ of corn starch with 150%, 200% and 250% of water regarding the amount of rice and corn starch. The pH, alcohol production and total acidity were normal during the fermentation process. The yield was proportional to the amount of water added and the highest yield was obtained by 250% of water addition without loss of quality. All the test results were not significantly different by the one-way ANOVA and Duncan's multiple range test at p<0.05 and the flavor profiles were also not different according to the amount of water added. As a result, 250% of water addition was the most economical and optimal brewing condition in this study.

인터넷을 이용한 프로그래밍 언어 실습환경의 구축

배성훈,노미라,김수근,이수현 國立 昌原大學校 精報通信硏究所 1999 精報通信論文集 Vol.3 No.-

There exist many programming languages in various programming paradigms. To practice a programming language, we need a language processor such as compiler or interpreter. In this paper, we proposed an exercising environment of programming languages using Internet and WWW. On the environment, the user just type programs and return the result from the server. The server has responsibility of program processing and running.

외부로의 열소산과 유속의 불균형성이 촉매변환기의 비정상 여 및 변환 특성에 미치는 영향

배상수,강동진 嶺南大學校 工業技術硏究所 1997 工業技術硏究所論文集 Vol.25 No.2

A transient axistymmetric model is used to simulate the thermal and conversion characteristics of a monolithic catalytic converter operating under warm-up conditions. The model takes into account the gas-solid heat and mass transfer, axial and radial heat conduction, chemical reactions and the attendant heat release, and heat loss to the surrounding. The model has been used to analyze the transient response of an axisymmetric ceramic monolith system (catalytic monolith, mat, and steel shell) during warm-up with respect to heat loss and flow nonuniformity at inlet. Numerical solutions indicate that wall temperature and CO conversion efficiency are much more dependent on the flow nonouniformity than that loss. Three dimension effects due to heat loss to the surrounding is localized near the steel shell. The flow nonuniformity plays a major role even inside the catalytic monolith. The convective that transfer due to flow nonuniformity balance with the exothermic reaction and this balance determiness steady state temperature distribution. As the amount of catalytic material increase the exothermic reaction becomes dominant in steady state.

Arabidopsis cell death in compatible and incompatible interactions with Alternaria brassicicola

Su’udi, Mukhamad,Kim, Min Gab,Park, Sang-Ryeol,Hwang, Duk-Ju,Bae, Shin-Chul,Ahn, Il-Pyung Springer-Verlag 2011 Molecules and cells Vol.31 No.6