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      • KCI등재후보

        정보화가 의사결정 신속성에 미치는 영향 연구 - 대통령 비서실을 중심으로

        백정미(白貞美) 한국국정관리학회 2007 현대사회와 행정 Vol.17 No.2

        '스콜라' 이용 시 소속기관이 구독 중이 아닌 경우, 오후 4시부터 익일 오전 7시까지 원문보기가 가능합니다.

          The Informationalization has been brought the great changes to organizations. Especially it has an important role in reducing the time to make decisions. The effect of decision making rapidity differs according to the kind of informationalization system and work, and step of decision making.<BR>  To analyse the effect of ICT of Office of President about decision making rapidity, path model is used. The model is consisted of independent variable(ICT), intermediate variables(information delivery structure, behavior of ICT user, capability of ICT user), and dependent variable(rapidity of decision making). The rapidity of decision making is affected directly by ICT or indirectly by intermediate variable such as capability of ICT user. The total effect of the decision making are largest at the database in all kinds of works. And, the users" capability of using ICT among the intermediate variables is the most important factor.   의사결정 신속성은 성공적인 국정관리의 한 요소로, 본 연구는 대통령 비서실 정보화가 의사결정의 시간단축에 영향을 주었는지, 주었다면 어떠한 경로를 그리면서 주었는지, 그리고 의사결정 단계와 유형에 따라 어떠한 차이를 보이는지 살펴보았다.<BR>  분석결과 정보화수준이 높아질수록 의사결정 시간단축효과는 커지는 것으로 분석되었다. 이러한 효과는 정보화시스템의 종류, 그리고 업무의 종류에 따라 그 효과가 달라진다. 그리고 의사결정 유형에 있어서는 전략적 정책판단이 필요한 경우나 위기시 업무보다는 일반관리업무에서 의사결정 시간단축 효과가 크게 나타났다. 또한 의사결정 단계에 있어서도 문제인식단계에서의 시간단축효과가 크게 나타났다. 또한 대통령 비서실 정보화가 의사결정 신속성에 미치는 영향에 대해 경로분석을 실시한 결과 정보화시스템 중에서는 데이터베이스, 그리고 매개변수에서는 이용자의 능력과 태도의 영향이 큰 것으로 나타났다.

      • KCI등재

        K-IFRS 도입으로 인한 재무제표의 국제적 비교가능성이 외국인 투자에 미치는 영향

        백정한,곽영민 대한경영정보학회 2018 경영과 정보연구 Vol.37 No.2

        Advocates of mandatory IFRS adoption claim that IFRS increase financial statement comparability, which in turn leads to greater cross-border investment(Securities and Exchange Commision, 2008). The notion is that improved financial statement comparability reduces the information acquisition costs of global investors and thereby increase their investment in foreign firms. The purpose of this study is to examine this assertion by examining whether the K-IFRS adoption rusults in improved comparability that leads to increased investment by foreign investment. We also examined whether the relation between comparability and foreign investment has strengthen after adoption of K-IFRS. To achieve the purpose of our study, we measure Korean firms comparability using stock price model, stock return model and cash flow from operation model by Barth et al.(2012). We use both foreign ownership in the end of year and average during the year for dependent variables were to reduce bias. We test our hypothesis using 1,817 firm-year observation of KOSPI firms during the period of our analysis, 2011-2015. Consistent with our hypothesis, we find K-IFRS adoption results in a greater increase in foreign investment in firms with high comparability firms. This result indicate that the adoption of K-IFRS intends to achieve the international accounting convergence as stated in the roadmap and to reduce the Korea Discount. 본 연구는 해외 기업과 비교가능성이 높은 정보를 제공하는 우리나라 기업을 외국인 투자자가 선호하는지 분석함으로써 IFRS의 도입효과를 살펴보고자 착수되었다. IFRS 의무도입 지지자들은 국제자본시장에서 단일의 회계기준에 대한 요구가 증가하고 있는 상황에서 IFRS 의무도입의 확산이 중요한 대안이 되고 있다고 주장한다. 그들은 IFRS가 확산되면 서로 다른 국가의 기업들이 동일한 회계기준을 사용하게 되고 단일 회계기준에 의해 생산되는 회계정보의 비교가능성이 향상으로 이어질 것이라 주장한다. 나아가 비교가능성이 향상은 외국인 투자자의 ‘home-bias’를 약화시켜 해외에 대한 투자를 증가시킬 수 있으며, 궁극적으로 국제자본시장의 자원배분 효율화를 가능하게 할 것이라고 주장하고 있다. 이에 본 연구는 IFRS 도입 이후 국내 기업의 국제적 비교가능성과 외국인 지분 사이에 어떠한 관계가 존재하는지 분석하여 IFRS 의무도입 지지자들의 주장을 검증하는 한편, IFRS의 도입이 국내 자본시장에 어떠한 영향을 주고 있는지 분석하였다. 연구목적의 달성을 위해 Barth et al.(2012)이 제시한 모형을 통해 해외 기업과 국내 기업 사이의 비교가능성을 측정하였으며, 주요 가설검증모형의 종속변수로는 기말 시점의 외국인 지분율과 기중 외국인 지분율의 평균을 모두 사용하여 연구결과에 초래될 수 있는 편의를 완화하고자 하였다. 2011년부터 2015년까지 우리나라 유가증권시장에 상장된 기업 1,817개 기업-연도 표본을 이용하여 분석을 실시한 결과, 외국인 투자자들은 해외 기업과의 비교가능성이 높은 우리나라 기업을 상대적으로 선호하는 것으로 나타났다. 또한, 비교가능성과 외국인 지분율 사이의 관계는 IFRS 도입 이전에 비해 도입 이후 기간에 더욱 강화된 것으로 관찰되었다. 이러한 분석결과는 IFRS를 도입하며 회계의 국제적 정합성을 확보하고 국제자본시장에서 우리나라 기업이 상대적으로 저평가되고 있는 Korea Discount를 해소하고자 한 금융당국의 IFRS 도입 취지에 긍정적인 영향을 주고 있음을 실증적으로 보여주는 것이다.

      • KCI등재

        오지증(五遲症)이 선행된 상태에서 만경풍(慢驚風)후 오연증(五軟症)과 오경증(五硬症)이 발생한 환아 1례

        백정한,구진숙,Baek, Jung-Han,Koo, Jin-Suk 대한한방소아과학회 2004 대한한방소아과학회지 Vol.18 No.1

        Objective : The purpose of this study is to report a pediatric patient combined some peculiar diseases of nervous system in childhood. Methods : The patient with preceding five kinds of retardation developed five kinds of flaccidity and five kinds of spasticity after chronic infantile convulsion. We treated the progress of her condition, measured spasticity of both leg by MAS(Modified Ashworth Scale). Results and Conclusion: The general condition of patient, symptoms of five kinds of flaccidity and MAS grade of both leg spasticity had been improved. And so this study requires further studies about peculiar diseases of nervous system in childhood.

      • KCI등재

        생진감노탕(生津甘露湯)과 생진감로탕가천화분(生津甘露湯加天花粉)이 고혈당(高血糖) 백서(白鼠)에 미치는 영향(影響)

        백정한,Baek, Jung-Han 대한한방소아과학회 2002 대한한방소아과학회지 Vol.16 No.1

        This present study was carried out to investigate the effect of Saengjingamrotang and Saengjingamrotang plus Radix Trichosanthis in streptozotocin induced hyperglycemic rats. Body weigh, serum levels of glucose, insulin, total cholesterol, triglyceride and urine levels of volume, glucose, protein were measured in streptozotocin induced hyperglycemic rats orally receiving extracts of Sanengjingamrotang and Saengjingamrotang plus Radix Trichosanthis for 4 days. The results were as follows: 1. The change of body weight, the medication group of Saengjingamrotang plus Radix Trichosanthis concentration has the notable increase, the medication group of Saengjingamrotang concentration has no notable change, as compared to control group. 2. The change of the content on serum glucose, the medication group of Saengjingamrotang conctntration have notable decrease, as compared to control group. 3. The change of the content on serum insulin, the medication group of Saengjingamrotang plus Radix Trichosanthis concentration has the notable increase, the medication group of Saengjingamrotang concentration has no notable change, as compared to control group. 4. The change of the content on serum total cholesterol, the medication group of saengjingamrotang concentration and the medication group of Saengjingamrotang plus Radix Trichosanthis concentration have notable decrease, as compared to control group. 5. The change of the content on serum triglyceride, the medication group of Saengjingamrotang concentration and the medication group of Saengjingamrotang plus Radix Trichosanthis Concentration have notable decrease, as compared to control group. 6. The change of urine volume, the medication group of Saengjingamrotang plus Radix Trichosanthis concentration has the notable decrease, the medication group of Saengjingamrotang concentration has no notable change, as compared to control group. 7. The change of the content on urine glucose, the medication group of Saengjingamrotang concentration and the medication group of Saengjingamrotang plus Radix Trichosanthis concentration have notable decrease, as compared to control group. 8. The Change of the content of serum protein, the medication group of Saengjingamrotang concentration and the medication group of Saengjingamrotang plus Radix Trichosanthis concentration have notable decrease, s compared to control group. 9. The change of body weight, serum insulin and urine volume, the medication group of saenfjingamrotang plus Radix Trichosanthis concentration has more notable change than the medication group of Saengjingamrotang concentration, as compared to control group. According to above mentioned results, Saengjingamrotang and Saenfjingamrotang plus Radix Trichosanthis have the effect of decreased blood sugar, serum lipid levels and urine volume, protein, glucose in streptozotocin induced hyperglycemic rats, and so they were expected to be appled to the treatment of diabetes mellitus.

      • KCI등재후보

        삼출건비탕가미방(蔘出健脾湯加味方)이 흰쥐의 성장에 미치는 영향

        백정한,구진숙,Beak, Jung-Han,Koo, Jin-Suk 대한한방소아과학회 2006 대한한방소아과학회지 Vol.20 No.1

        Objectives : The purpose of this study is to find out the effect of antioxidation related to aging of Cheongeumyeonsudan which is written on Dongui-bogam experimentally. Method : 14 weeks aged SD albino rats were separated into uncontrolled group, controlled group and CGY group. As controlled and CGY groups were induced aging by subcutaneous injection of D-galactose, at the same time we administered the extract of Cheongeumyeonsudan to CGY group for 6 weeks. After then we drew blood from each group, and took measurements; the activity of SOD, GSH-px, catalase in erythrocytes, TBARS value, concentration of total lipid, tryglycende, total cholesterol, HDL-cholesterol in blood plasma. Results : The activities of SOD, GSH-px in erythrocytes were significantly increased in the CGY group compared with control group. The activity of catalase showed a tendency to increase, but it was nor remarkable. The concentration of total lipid, the values of TBARS and total cholesterol was significantly decreased in the CGY group compared with control group, and the concentration of plasma HDL-cholesterol was not remarkable. The concentration of tryglycende in plasma showed a tendency to decreased. Conclusions : it is suggested that Cheongeumyeonsudan decreased the activities of free radical, the concentration of lipid in plasma and generate enzyme which form lipid peroxide.

      • KCI등재

        K-IFRS 이후 영업이익 공시정책의 변화에 대한 연구 - 코스닥 시장을 중심으로 -

        백정한,최종서 대한경영정보학회 2014 경영과 정보연구 Vol.33 No.3

        과거 우리나라 기업회계기준(K-GAAP)에서 영업이익 산정과 그 구성항목에 구체적인 기준을 두고 이를엄격히 지켜왔던 것과 달리 한국채택국제회계기준(K-IFRS)에서는 영업이익에 대해 구체적으로 정의하지 않고 있다. 이로 인해 기업들은 각각 다른 방법으로 영업이익을 공시하게 되었고 투자자들은 영업이익이 자본시장에 전달하는 정보의 중요성을 고려할 때 K-IFRS의 영업이익 공시기준이 시장에 혼란을 초래할 수 있다는 우려를 표하였다. 한국회계기준원은 자본시장참여자들의 이러한 지적을 수용하여 2012년 9월 K-GAAP과동일한 방법으로 영업이익을 산출·공시하도록 하였다. 본 연구는 우리나라 코스닥시장에 상장되어 있는 기업을 대상으로 K-IFRS에 의해 작성된 영업이익과 K-GAAP을 적용하여 작성된 영업이익의 가치관련성 분석을 통해 영업이익 공시정책 변경의 타당성을 검증하였다. K-IFRS를 적용한 코스닥기업 520개를 대상으로 K-IFRS 도입 이전(2010년)과 이후(2011년)의 영업이익의가치관련성을 분석한 결과 K-IFRS 이전 기간의 영업이익이 더 높은 가치관련성을 가지는 것으로 조사되었다. 또한, 2011년에 공시된 영업이익(발표영업이익)은 과거의 회계기준으로 환산하여 추정한 영업이익(조정영업이익)에 비해 주가에 대한 설명력이 유의하게 낮은 것으로 분석되었다. 그러나 전체 표본을 발표영업이익과 조정영업이익의 상대적 크기로 나누어 동일한 분석을 수행한 결과 발표영업이익이 조정영업이익에 비해높은 집단에 대해서만 영업이익의 가치관련성이 낮은 것으로 조사되었다. 추가적으로 조정영업이익이 음(-)인 기업 그리고 과거 연속적인 영업손실을 보고한 기업일수록 K-IFRS를 적용하여 조정영업이익에 비해 높은 수준의 발표영업이익을 공시한 것으로 나타나 2011년 손익계산서의 작성 과정에 경영자가 의도적으로 개입하였음을 암시하고 있다. 따라서, K-IFRS의 영업이익 공시에 대한 자본시장의 우려가 실증적으로도 지지되고 있으며, 한국회계기준원의 영업이익 공시정책변경의 타당성을 지지하는 것이다. 또한, 이러한 분석결과는 2011년 영업이익의 공시를 악용하여 코스닥시장의 퇴출위험에서 벗어난 부실기업들에 대한 사후적 조치가 필요함을 시사하고 있다. While Korean GAAP had detailed regulations for the measurement and disclosure of operatingincome in the past, K-IFRS did not provide specific rules for operating income until 2011. Somefirms that adopted K-IFRS before 2011 did not disclose or calculated operating income in aninconsistent manner although operating income is usually considered as one of the core informationitems to assess firm valuation. Inconsistency in firms’ treatment of operating income invoked muchcriticism from diverse users of financial statement. The Korean Accounting Institute (KAIhereafter) revised the K-IFRS rules relevant to operating income in September 2010 in response tothe voices raised by the business community, whereby the operating income number is allowed tobe calculated in conformity with the previous K-GAAP. This study was motivated by the revisionof K-IFRS and aims to provide a clue on the validity of such policy decision. To achieve theresearch objective, we test the relative value relevance of the alternative operating income numbersunder K-IFRS versus K-GAAP. Our main findings are as follows. The value relevance of operating income reported beforeK-IFRS is proved to be higher than after K-IFRS. K-IFRS operating income adjusted to theprevious K-GAAP has greater explanatory power for market values relative to one calculatedunder the K-IFRS regime. In an additional analysis, the sample was decomposed according towhether the operating income under K-IFRS is greater than under K-GAAP. The difference in thevalue relevance of K-IFRS versus K-GAAP operating income is significant only in the subsampleconsisting of firms which reports higher operating income under K-IFRS compared to K-GAAP. Also, the firms which would have reported negative operating income on a consecutive basis aremore likely to have chosen K-IFRS, resulting in higher numbers than otherwise. It is likely thatfirms facing the threat of delisting due to consecutive operating loss reporting are more likely tohave adopted K-IFRS disclosure rules by which they could report higher operating incomenumbers. To sum up, these results corroborate the limitation inherent in the K-IFRS regardingoperating income disclosures. This paper suggests that the recent revision of K-IFRS implementedby KAI is likely to mitigate some of afore-mentioned limitations effectively.

      • KCI등재

        소아 알레르기성 비염에 대한 통규탕(通竅湯) 증류추출액을 이용한 치료의 임상적 연구

        백정한,구진숙,Baek, Jung-Han,Koo, Jin-Suk 대한한방소아과학회 2003 대한한방소아과학회지 Vol.17 No.2

        Objective : Prevalance of allergic rhinitis in pediatric population appear to be rising. About acupuncture and herbal medicine treatment on allergic rhinitis is occasionally reported, but few treatment of using herbal medicine distillate was reported. The aim of this study was to investigate effect of Tongkyu-tang distillate on pediatric allergic rhinitis. Methods : Twenty patients treated in our hospital between January 2002 and December 2002, treated with Tongkyu-tang distillate were studied. Result : We treated pediatrc allergic rhinitis with Tongkyu-tang distillate spray on nasal cavity. and so the symptoms of allergic rhinitis were improved effectively Conclusion : We had effective results of Tongkyu-tang distillate on pediatric allergic rhinitis comparatively. And we wish that much more new treatment methods of allergic rhinitis are investigated.

      • KCI등재

        황기건중탕(黃?建中湯)이 Methotrexate로 유도된 흰쥐의 면역기능저하(免疫機能低下)에 미치는 영향(影響)

        백정한,구진숙,Baek, Jung-Han,Koo, Jin-Suk 대한한방소아과학회 2004 대한한방소아과학회지 Vol.18 No.1

        Objective: The purpose of this study was to investigate the effect of Hwanggigunjungtang(HGT) on white rats with deteriorated immunity caused by methotrexate. Methods: First, methotrexate was fed to the white rats once a day for 4 days. After the immune responses of the rats are deteriorated, dried extracts of HGT mixed in water was fed to the rats once a day for 14 days. And then we measured the percentage of B-cell and T-cell in peripheral blood, the percentage of CD3+CD4+ T-cell and CD3+CD8+ T-cell of blood sampled from spleen and peripheral region. Results: The percentage of B-cell of peripheral blood was not different statistically. The percentage of T-cell of peripheral blood was increased significantly in HGT group as compared with control group. The percentage of CD3+CD4+ T-cell of peripheral blood was increased significantly in HGT group as compared with control group. The percentage of CD3+CD8+ T-cell of peripheral blood was decreased in HGT group as compared with control group. The percentage of CD3+CD4+ T-cell of spleen was increased significantly in HGT group as compared with control group. The percentage of CD3+CD8+ T-cell of spleen was not different statistically. Conclusion: According to the above results, HGT has an effect of increasing immune responses on white rats with deteriorated immunity caused by methotrexate.

      • 영업권손상차손인식 지연을 위한 이익조정

        백정한 한국산업경영학회 2017 한국산업경영학회 발표논문집 Vol.2017 No.1

        '스콜라' 이용 시 소속기관이 구독 중이 아닌 경우, 오후 4시부터 익일 오전 7시까지 원문보기가 가능합니다.

        K-IFRS has been changed an approach to goodwill accounting by abolishing goodwill amortization and requiring goodwill be tested for impairment using the estimated of its current fair value. K-IFRS has expected that the new standard will improve the quality of financial statements because a new approach will better reflect the underlying economic figures of a firms’s assets. Despite the standard setters claim, it is possible that the change of goodwill accounting may lead it to worse financial reporting. Prior research suggests that managers delay or avoid the timing of goodwill impairments because the estimates of the current fair value of goodwill solely rely on assumption about management’s future actions, including conceptualization and implementation of firm strategy. Such expectations are difficult to verify and audit. In this paper, we investigate whether managers use earnings management to improve current cash flows in order to delay or avoid goodwill impairment recognition. Fair value of goodwill is estimated by ‘value in use’ because there is no active market that goodwill is traded. And primary model that decided current fair value of goodwill is discounted cash flows which need expected future cash flows belong to managers private information. The higher the level of current earnings the more reasonable high level of future cash flows and this create an incentive for managers to take various action in order to increase current earnings. Therefore, we hypothesize that the firms that delay goodwill impairment tend to have abnormally high current earnings as a result of earnings management.

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