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노사분규가 기업의 실물활동을 이용한 이익조정에 미치는 영향
김윤진(Kim, Youn jin),도상호(Do, Sang ho),손혁(Shawn, Hyuk) 한국경영학회 2016 한국경영학회 통합학술발표논문집 Vol.2016 No.8
기업 현장에서는 임금 및 복리후생 등과 관련해 거의 매년 사용자와 노동자 간에 단체협상을 진행하고 있다. 이 과정에서 상호 간의 이해관계에 의한 갈등이 존재하고 노사분규가 발생하기도 한다. 회계정보의 이용자 중 노사 간의 협상 당사자인 노동조합은 중요한 관심분야인 임금협상을 위해 노사 간 신뢰할 수 있는 정보의 제공을 사용자 측에 요구한다. 따라서 대표적 정보라고 할 수 있는 회계정보는 노사협상에 있어 협상의 성공여부를 결정할 수도 있는 중요한 정보가 되기도 한다. 본 연구는 노사분규와 이로 인한 회계정보의 유용성을 확인하고자 하였다. 경영자는 노사협상 결렬에 따른 파업을 경험한 후, 다음 협상에서 노동자 측과의 대립완화와 의도하는 결과를 얻기 위해 이익조정 유인을 가질 수 있다. 또는 노사분규로 인한 갈등으로 생산량 저하와 주가하락, 기업의 대외 이미지 훼손을 경험한 경영자가 성과보상체계 하에서 자신의 과다보수를 받기위해 이익조정 유인을 가질 수 있다는 가정 하에 이익조정의 변화를 살펴보았다. 이를 위해 노사분규기업과 무분규기업 간 재량적 발생액과 실물활동을 이용한 이익조정 크기에 차이가 있는지와 발생연도와 이전연도 간 이익조정의 크기에 차이가 있는지를 검증하였다. 본 연구의 결과를 요약하면, 노사분규기업의 경우 재량적 발생액과 실물활동을 이용한 이익조정 중 비정상 생산원가가 유의하게 적었다. 이런 이익의 하향 조정은 노사분규기업이 추후에 있을 임금협상에 대비한다고 해석할 수 있다. 한편, 노사분규기업 내 분규발생연도의 재량적 발생액과 실물활동을 이용한 이익조정 중 비정상 생산원가와 비정상재량적 지출액이 이전연도와 비교해 유의하게 커짐을 확인하였다. 이러한 상향 조정 결과는 노사분규로 인해 생산성 등에 타격을 받은 기업의 경영자가 유인보상체계로 인한 성과관리 및 주가부양, 기업이미지 관리를 하고 있다고 유추할 수 있다. 본 연구는 노사분규라는 갈등상황에서 각 이익조정의 행태분석을 통해 이익조정의 동기를 확인하였고, 회계정보의 유효성을 검증했다. 또한 실물활동을 이용한 이익조정에 있어서 관련비용과 효과, 사용방법에도 차이가 있을 수 있다는 것을 확인하였다는데 그 의의를 둘 수 있다. Negotiations to settle the labor disputes caused by conflicts between labor union and managements requires reliable accounting information. Managements, however, might have conflicting motivations to manipulate reported earnings. On the one hand, they are motivated to manage earnings in order to take the advantageous position in negotiating with labor unions. On the other hand, managements, who experienced bad reputation in the market, decrease in stock price and loss of production, are motivated to maximize their incentive pays. This study compares firms with labor disputes and firms without labor disputes to empirically test (1) if there are differences in the amounts of real earnings management and/or accrual earnings management, and (2) if the earnings management took place in the year of labor disputes or in the prior years. The results of data analysis show that, first, abnormal production costs incurred by firms with labor disputes are significantly less than those by firms without labor disputes. It implies that firms with labor disputes are preparing for the future negotiations with labor unions. Second, the amount of abnormal production costs and discretionary expenditure by accrual earnings management and real earnings management increased in the year of labor disputed compared to the prior years. This implies that managements, who experienced decrease in productivity due to labor disputes, try to support stock prices and to maximize incentive pays. This study provides evidence on managements" motivations for earnings management while experiencing labor disputes. It also verifies the usefulness of accounting information provided by firms with labor disputes. It also suggests that managements use different earnings management techniques for different costs and benefits.
필발(Piper longum Linn.)로부터 전립선암 세포사멸물질 pipernonaline의 분리 및 동정
김광연(Kwang-Youn Kim),김윤진(Yun-Jin Kim),이완(Wan Lee),유선녕(Sun-Nyoung Yu),조효진(Hyo-Jin Cho),이선이(Sun-Yi Lee),이한승(Han-Seung Lee),손재학(Jae-Hak Sohn),오현철(Hyuncheol Oh),안순철(Soon-Cheol Ahn) 한국생명과학회 2009 생명과학회지 Vol.19 No.5
Prostate cancer has been a critical health problem due to an increase of prostate cancer-related deaths worldwide. Also, a frequent treatment option for prostate cancer is androgen ablation, but this treatment has a limited scope, especially for hormone-refractory cancer. There is an urgent need for the identification of alternative therapeutic strategies for prostate cancer. Previously, over one hundred species of dried-plant methanol extracts were tested for inhibitory effects on proliferation. One of them, Piper longum Linn. was selected based on its potent anti-proliferation effect. The dried root of P. longum Linn. was extracted with 100% methanol for 2-3 days and its extract was fractionated using chloroform. The chloroform layer was then subjected to column chromatography on silica gel, reverse phase-18 (RP-18) and Sephadex LH-20, in turn. Finally, the pure compound was obtained and identified as pipernonaline by NMR spectroscopic and physico-chemical analysis. In this study, anti-proliferation and cell cycle arrest effects of pipernonaline on human prostate cancer PC-3 cells were investigated using the MTT and PI staining, respectively. Our findings suggest that pipernonaline represents a dose-dependent growth inhibition pattern on PC-3 cells and, moreover, its growth inhibition is associated with sub-G1 and G0/G1 cell cycle accumulation in PC-3 cells. Also, these results provide an anticancer candidate for human prostate cancer.
견관절경 수술시 초음파를 이용한 팔신경얼기차단에서 저용량의 Levobupivacaine의 통증조절 효과
김장재 ( Jang Jae Kim ),김치효 ( Chi Hyo Kim ),김윤진 ( Youn Jin Kim ),김동연 ( Dong Yeon Kim ),한종인 ( Jong In Han ) 대한마취과학회 2009 Korean Journal of Anesthesiology Vol.57 No.3
Background: Ultrasound guided-interscalene brachial plexus block (US-ISBPB) becomes more popular and has higher success rate. The aim of this study was to assess the analgesic effectiveness of US-ISBPB with low dose levobupivacaine for arthroscopic shoulder surgery. Methods: The thirty patients undergoing elective arthroscopic shoulder surgery were randomly assigned to two groups: Group B0.5, and Group B0.25 received ultrasound-guided ISBPB using same volume 10 ml of 0.5% levobupivacaine and 0.25% levobupivacaine, respectively. General anesthesia was standardized. All patients received continuous intra-articular infusion of a local anesthetic. Remifentanil consumption during operation, verbal numerical rating scales (VNRS) after operation were assessed. The need for rescue analgesics in post-anesthesia care unit (PACU), sleep quality, and complications were documented. Results: There were no significant differences in VNRS at 20 min, 30 min, 60 min, 120 min, 8 h, 24 h after surgery, remifentanil consumption during operation, the number of patients required rescue analgesics in the PACU, sleep quality, and complication up to 24 h after surgery. Conclusions: Ultrasound-guided interscalene brachial plexus block with levobupivacaine, 10 ml of 0.5% and 0.25%, provides effective analgesia after arthroscopic shoulder surgery. (Korean J Anesthesiol 2009;57:302∼7)
김경년(Kyung-Nyun Kim),김윤진(Yun-Jin Kim),김주아(Ju Ah Kim),김지연(Ji-Youn Kim),김각균(Kack-Kyun Kim),이재일(Jae Il Lee),신제원(Je-Won Shin) 대한치과의사협회 2015 대한치과의사협회지 Vol.53 No.3
The Korean Institute of Dental Education and Evaluation (KIDEE) was established in 2007 to provide the quality assurance in dental education. The KIDEE has been recognized by The Ministry of Education from Jan. 2015 for 5 years. KIDEE had accredited basic dental education programs of all 11 Korean dental schools. The dental accreditation system was introduced to encourage the improvement for dental schools, to ensure the quality of dental practice and most of all, to establish an internationally compatible system of evaluation and accreditation. The accreditation system in Korea is supported by voluntary service of many dental professionals and contribute to improve the quality of dental education program in all institutions. The accreditation by KIDEE let the students and the dentists be taught with assured education program and the all Koreans be cared by the qualified dentists. A quality education system thus provides a sufficient number of qualified dental health professionals to meet the workforce needs of the nation. Ultimately, this should result in quality oral health care for the public. Finally, by specifying the competencies of graduates, the standards will define the scope of dental practice. This may serve to define the profession of dentistry and differentiate it from other health professions, or to differentiate among the specialties in dentistry in the case of advanced dental education programs.
이호준,김윤진,윤승구,정해창,공덕규,이재웅,변영진,Lee, Ho-Joon,Kim, Youn-Jin,Yoon, Seung-Gu,Jeong, Hae-Chang,Kong, Deok-Kyu,Yi, Jae-Woong,Byun, Young-Jin 한국군사과학기술학회 2016 한국군사과학기술학회지 Vol.19 No.5
We designed the multiple scattering points generation system to simulate an actual situation of target signal for high range resolution radar system. This provides replicating the target signals and controlling the status of target signals for radar system. This is composed transmit antenna and multi target generator. Transmit antenna is waveguide array antenna and multi target generator has signal distribution module and control & power module. Multi target generator is able to provide the high isolation and variable output power. Moreover, in order to monitor all output signals of the multi target generator, the flows of signals are programed in control & power module. The performance is demonstrated using experimented results of high range resolution radar.