http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
코스닥 상장 기업의 세무조사 가능성이 회계투명성에 미치는 영향
이수지(Su-Ji Lee),안미강(Mi-Gang Ahn) 강원대학교 경영경제연구소 2021 Asia-Pacific Journal of Business Vol.12 No.2
Purpose - This study aimed to clarify the effects of tax investigation probability on accounting transparency in KOSDAQ firms by using financial statement. In particular, it was analyzed whether the characteristics of a firm s listed market have a discriminatory effect on the relationship between the tax investigation selection rate (or detection rate) and earnings management. Design/methodology/approach - This paper examines analyzed the effect of tax investigation of the National Tax Service on the earnings management. The sample includes 9,603 firms listed on KOSPI and KOSDAQ from 2011 to 2018, all of which are manufacturing firms. This study conducted correlation and multiple regression analyses to verify the relationship between tax investigation probability and earnings management. The possibility of a tax investigation is the selection rate and the detection rate, and the profit adjustment was estimated at discretionary amount. Findings - As a result of empirical analysis, both firms listed on KOSPI and KOSDAQ markets showed that the higher the tax investigation rates, the more significant the possibility of reducing the earnings management of discretionary accruals. Additionally it was found that in KOSDAQ markets firms, the tax investigation detection rates had a signigicant nagative effect on discretionary accruals. Research implications or Originality - It can be interpreted that firms with a high rates of receiving a tax investigation decrease earnings management consideration of expenses such as additional tax amount due to the tax audit or a decline in corporate image.
Su-Ji Lee(이수지),Seung-Su Lee(이승수),Ki-Sung Song(송기성),Jung-Rae Hwang(황정래) 한국컴퓨터정보학회 2019 韓國컴퓨터情報學會論文誌 Vol.24 No.7
In this study, a GIS-based park safety assessment index was developed to enable objective park vulnerability assessment through data-based GIS analysis, a safety assessment was conducted by selecting a target site where various parks are operated and applying the park safety assessment index. In addition, a facility management system was developed for efficient management of the park safety assessment to update the park safety and provide a foothold for indirect PPGIS. In the case of the assessment index of the safety rating of the park, it was possible to conclude that the accurate quantitative performance was given to the calculation of the safety grade of the park based on the fact that the facilities are different depending on the environment and the size of the park. In addition, the marking the safety grade of parks, as well as the function to show the safety facilities of parks, a common living area for citizens, the management system is expected to have an impact on promoting the use of parks. In the future, in functions such as reporting of facility failures and verifying civil information are implemented by applying civic group participation programs and crowd-sourcing technologies, it is believed that all facilities as well as parks managed by the local government can be managed more efficiently.
리마인드 웨딩을 위한 중년여성의 드레스 토르소원형 개발
이수지(Lee, Su Ji),장정아(Jang, Jeong Ah) 한국디자인문화학회 2016 한국디자인문화학회지 Vol.22 No.4
본 연구는 리마인드 웨딩의 주 소비자인 중년여성의 체형특징에 적합한 드레스 토르소원형을 개발하는데 목적을 두고 있다. 이를 위한 기초조사로써 국내 드레스 제품의 생산실태를 분석하였으며 이러한 기초조사결과를 바탕으로 중년여성의 체형 특성을 고려한 드레스 토르소원형을 개발하였다. 연구결과는 다음과 같다. 1. 드레스제품의 생산실태를 조사하기 위해 국내 12개 브랜드에서 시판되고 있는 드레스제품 180점의 사진을 토대로 디자인을 분석한 결과, 실루엣은 A형, 네크라인은 탑스타일, 소매는 슬리브리스, 색상은 흰색의 제품이 가장 많이 생산되고 있었다. 사이즈는 XS∼3XL까지 7개의 사이즈로 각 브랜드마다 사이즈가 다양하게 전개되고 있었으며 같은 M사이즈라도 가슴둘레가 82㎝부터 94㎝까지 다양하게 전개되고 있어 브랜드별로 서로 다른 치수의 패턴 전개를 하고 있음을 알 수 있었다. 2. 중년여성을 위한 드레스 토르소원형 개발 결과, 진동깊이(B/4-1㎝), 가슴둘레 앞(B/4+1㎝+0.7㎝), 뒤(B/4+1㎝-0.7㎝), 허리둘레 앞(W/4+0.3㎝+0.5㎝), 뒤(W/4+0.3㎝-0.5㎝), 엉덩이둘레 앞(H/4+1.3㎝+0.5 ㎝), 뒤(H/4+1.3㎝-0.5㎝), 목너비(B/12-0.5㎝) 등으로 설계하였다. 젖가슴둘레, 허리둘레 등의 둘레항목이 급격히 증가하는 중년여성의 체형을 고려하여 앞 허리다트 분량을 드롭치(젖가슴둘레-허리둘레)를 사용하여 설정하였으며, 다트를 곡선화 시키고, 시각적 효과를 고려하여 허리선을 1∼2㎝ 올려서 패턴을 설계하였다. This study is to develop dress torso patterns suitable for body shapes of middle-aged women who are main consumers of remind wedding. As a basic investigation for this, it analyzed the actual production condition of domestic dress products. Based on the investigation, a dress torso pattern was developed considering the body shape characteristics of middleaged women. The results are as follows: 1. For the actual production condition of dress products, the study analyzed dress designs by 12 Korean brands with 180 photos. The analysis revealed that A type silhouette, top style neckline, sleeveless and white products were manufactured the most. As for size, 7 different sizes from XS to 3XL were produced from each brand; even the same size M had various bust sizes from 82㎝ to 94㎝, which revealed that each brand had different size patterns. 2. This study developed a dress torso pattern for middle-aged women with armhole depth(B/4-1㎝), bust width F(B/4+1㎝+0.7㎝) B(B/4+1㎝-0.7㎝), waist width F(W/4+0.3㎝+0.5㎝) B(W/4+0.3㎝-0.5㎝), hip width F(H/4+1.3㎝+0.5㎝) B(H/4+1.3㎝-0.5㎝), neck width(B/12-0.5㎝). Considering the body shapes of middle-aged women that circumference items such as bust circumference and waist size sharply increase, front waist dart was set using drop values (bust circumferencewaist circumference), dart was curved, and waist line was 1∼2㎝ raised considering visual effects.
이수지 ( Su-ji Lee ),유청 ( Cheong Yu ),이희선 ( Hee-seon Lee ) 한국가축위생학회 2016 韓國家畜衛生學會誌 Vol.39 No.3
The correct and quick diagnosis can be minimized damage from honeybee diseases. This study was car-ried out to detect infectious pathogens in honeybee in Jeonbuk province. 183 samples were collected from 8 area of Jeonbuk beekeeping farms in 2015 and 10 of infectious pathogens were examined through PCR and RT-PCR. Among 183 samples, positive rates of each disease were as follows; BQCV 43.7%, SBV 24.6%, DWV 16.4%, SB 15.8%, CB 10.4%, Nosemosis 7.1%, AFB 6.6%, EFB 1.1%, CBPV 1.1%, ABPV 0.0%. Among 28 beekeeping farms, 19 farms (67.9%) were infected with a complex of two or more diseases. The highest frequency of com-plex infections was BQCV.