해방 후 李承燁의 ‘統一民族國家’ 건설운동(1945~1953)

이현주(Lee, Hyun-Joo) 인천대학교 인천학연구원 2007 인천학연구 Vol.6 No.-

It was through the process of a merger of three parties that Lee Seung-Yeop rose as a leader of the socialist state movement in South Korea. The inauguration ceremony of the South Korean Worker's Party (남조선노동당) was held under his leadership in November, 1946 after Park Hun-young went to North Korea. He visited secretly PeyongYang accompanied by Kim Sam-yong and achieved the principal that the Opposing Parties individually had to join the South Korean Worker's Party established by centralizing the Korean Communist party. After crossing over the border into North Korea, Lee Seung-Yeop was appointed as a head of judicature of the First Cabinet, North Korea. However, his role was prominent in the Parties. Lee Seung-Yeop rose to the position supervising operations against the South as second secretary of the Party as well as was elected an member of Nine Politics Committeemen of the Korean Workers' Party(조선노동당) which was born due to the merger of Parties. Since then, his activities were concentrated on the leadership for guerrilla war by a partisan. He reorganized a guerrilla unit into three groups in order to develop systematically the guerrilla that was being sporadically progressed in South Korea in July, 1947 and the first group was dispatched to the South in his order. The Korean War was a watershed deciding his fate. He who sent to the South as plenipotentiary of liberated area as soon as the war occurred suddenly was nominated a representative of Seoul city of the Armed Services Committee, North Korea and Seoul temporary Council of People's Commissars the minute that Seoul was occupied. He, an chairman of Council People's Commissars, had to support the People's Army advancing South, recovering ruined product facilities, roads, bridges etc. The management for relief programs, citizens' mobilization, letting volunteer armies go to the war, cultural propaganda programs, land reform, health movement, product power increase was encouraged for about two months. Orders for a guerilla continued. At the same time, Lee Seung-Yeop made people sympathize with the People's Army by infiltrating espionage operators each province, landing the mustered guerrilla to the South through the East Sea on June 25, 1950. Even though his power decreased in the situation an armistice was argued, the first half of 1951, his leadership to the guerrilla was well. The end of the war with Incompletion brought a tragedy to him. Lee Seung-Yeop was arrested with other 11 fellows of the South Korean Worker's Party faction on August 3, 1952. He disappeared in the North, 'a forever strange land', after being sentenced to death and property confiscation upon a quick trial for 4 days, on August from 3 to 6, 1953. The event was not ended in Lee's death. The Purge against the South Korean Worker's Party continued until 1955 and became an overture of the purge against Soviet Union Group(소련파) and Yeon Ahn Group(연안파). His tragic death was not resulted from 'conspiracy of armament riots for the plot against government', but the fact he couldn't clean himself of suspicion even in North Korea, not Kim Il-Sung but Pak Hung-Young whom he assisted as the chief until he died, even if shouting many times 'General Kim Il Sung cheers!' at the official meeting. He failed to free himself from 'a second man of the South Korean Worker's Party until the last moment.

경계성 난소 종양의 보존적 수술 후 불임 환자에서 체외수정시술의 유용성

이현주,안가영,한호섭,박찬우,양광문,이인호,김태진,임경택,이기헌,강인수,Lee, Hyun-Joo,Ahn, Ka-Yougng,Hahn, Ho-Suap,Park, Chan-Woo,Yang, Kwang-Moon,Lee, In-Ho,Kim, Tae-Jin,Lim, Kyung-Taek,Lee, Ki-Heon,Kang, Inn-Soo 대한생식의학회 2007 Clinical and Experimental Reproductive Medicine Vol.34 No.2

목 적: 경계성 난소 종양 환자에 있어서 보존적 수술 후 임신에 성공한 군과 비임신 군간 환자의 특성에 차이가 있는지 알아 보았으며, 경계성 난소 종양의 보존적 수술 후 체외수정시술의 유용성에 대해 알아 보았다. 연구방법: 1995년 1월부터 1999년 10월까지 경계성 난소 종양으로 보존적 술을 시행 받은 가임 여성 가운데 임신에 성공한 군 (14명)과 비임신 군 (30명)간 환자의 특성에 차이가 있는지 알아 보았으며, 비임신 군 가운데 불임을 주소로 내원하여 체외수정시술을 시행 받은 5명의 10주기를 대상으로 체외수정시술 결과 및 체외수정시술 후 난소 종양의 재발 유무를 추적 관찰하였다. 결 과: 경계성 난소 종양의 보존적 수술 후 임신에 성공한 군과 비임신 군간 환자의 평균 나이는 25.9세와 27.0세이었으며 혈청 CA-125 수치는 59.7 U/m와 72.0 IU/ml로 비임신 군에서 높은 경향을 보였으나 통계적 유의성은 없었다. 불임을 주소로 체외수정시술을 시행 받은 5명의 10주기 (attempt IVF cycle) 가운데 취소된 2주기를 제외하고 (attempt cycle cancellation rate, 20.0%) 채취된 난자 수는 평균 5.6개 (2$\sim$16개)이었으며 수정율은 14.5% (50.0$\sim$100.0%)이었다. 평균 2.4개 (1$\sim$4개)의 배아를 이식하였으며 배아이식 주기당 임신율과 착상율 및 출생율은 각각 50.0% (4/8 cycle), 31.6% 및 50.0% (4/8 cycle)이었다. 체외수정시술 후 평균 29.6개윌 (14$\sim$61개월)의 추적 관찰 기간 동안 난소 종양이 재발된 경우는 없었다. 결 론: 경계성 난소 종양의 보존적 수술 후 임신에 성공한 군과 비임신 군간 환자의 특성에 차이가 없으며, 보존적 수술 후 체외수정시술의 결과는 비교적 만족할 만한 수준으로 체외수정시술은 경계성 난소 종양의 보존적 수술후 고려될 수 있으나 향후 많은 환자를 대상으로 한 장기간의 추적 관찰을 필요로 한다. Objective: To examine determinants of successful pregnancy and evaluate COH-IVF outcomes of infertile patients after conservative surgical treatment of borderline ovarian tumor (BOT). Methods: In women of BOT (n=93), from January 1995 to December 1999, 44 of 93 women underwent conservative surgical treatment. From theses 44 women, patients characteristics, surgical and histological parameters were compared between 14 women who conceived and 30 women who failed to conceive. For 5 infertile women of 30 women who failed to conceive, 10 attempt IVF cycles were analysed; clinical pregnancy rate (CPR), implantation rate (IR) and live birth rate (LBR). Results: Women who conceived tend to be younger (25.9 vs 27.0 years) and lower serum CA-125 level (59.7 vs 72.9) compared to women who failed to conceive without significant difference. For 8 cycles out of 10 attempt IVF cycles, except for 2 cancellation cycles, the mean number of oocytes retrieved was 5.6 (range 2$\sim$16) with a mean fertilization rate of 74.4%. The CPR, IR and LBR per embryo transfer were 50.0% (4/8 cycles), 31.6% (6/19) and 50.0% (4/8 cycles) respectively. During the mean follow-up period after COH-IVF initiation, 29.6 (range 14$\sim$61) months, no recurrence was found. Conclusion: No determinant of successful pregnancy was found after conservative treatment for BOT. COH-IVF may be considered for infertile patients after conservative treatment of BOT. However, larger clinical studies with longer follow-up are necessary to evaluate the safety and efficacy of COH-IVF. All patients should be informed of the potential risks associated with ovarian hyperstimulation and close follow-up is necessary after COH-IVF.

추황배(Pyrus pyrifolia Nakai cv. Chuhwangbae) 과피로부터 1종의 Sterol과 3종의 배당체 화합물의 단리·동정

이유건(Yu Geon Lee1),조정용(Jeong-Yong Cho),이현주(Hyun Joo Lee),이용현(Yong Hyun Lee),이상현(Sang-Hyun Lee),한태호(Tae-Ho Han),김월수(Wol-Soo Kim),박근형(Keun-Hyung Park),문제학(Jae-Hak Moon) 한국식품과학회 2013 한국식품과학회지 Vol.45 No.5

본 연구에서는 배의 유용성 증명을 위한 일환으로 배의 화학성분을 분자수준에서 밝히고자 하였다. 이에 배 과피 MeOH 추출물을 용매분획하여 얻은 EtOAc-산성 분획과 EtOAc-중성분획을 대상으로 Sephadex LH-20, silica gel, 그리고 ODS colmn chromatography와 HPLC를 이용하여 정제 및 단리하였다. 그 결과, EtOAc-산성 분획과 EtOAc-중성 분획으로부터 각각 2종씩의 화합물을 단리하였다. 단리된 화합물 1-4는 1H- 및 13C-NMR 분석을 통하여 각각 (S)-(+)-2-cis-abscisic acid O-β-D-glucopyranosyl ester (화합물 1), 1-[4-O-β-D-glucopyranosyl]phenyl ethanone(piceoside, 화합물 2), β-sitosterol (화합물 3), 그리고 β-sitosteryl 3-O-β-D-glucopyranoside (화합물 4)로 동정되었다. 단리된 3종의 배당체 화합물(화합물 1, 2, 4)들은 본 연구에 의해 배로부터 처음 동정되었으며, 화합물 3은 추황배로부터 처음 동정되었다. 본 연구결과가 배 함유 성분연구는 물론 배의 기능성 해명 연구에도 추후 중요한 기초자료로 활용되길 기대한다. We isolated and identified antioxidants from acidic and neutral ethyl acetate fractions of the peel of pear (Pyrus pyrifolia N. cv. Chuhwangbae). We isolated 4 compounds from the methanol extract, by using 3 different types of column chromatography (Sephadex LH-20, silica gel, and octadecylsilane) and preparative HPLC. We identified the isolated compounds as (S)-(+)-2-cis-abscisic acid O-β-D-glucopyranosyl ester (compound 1), 1-[4-O-β-D-glucopyranosyl]phenyl ethanone (picroside, compound 2), β-sitosterol (compound 3), and β-sitosteryl 3-O-β-D-glucopyranoside (compound 4) by nuclear magnetic resonance analysis. We are the first to report the identification of compounds 1, 2, and 4 from pear.

만성질환자의 한방의료서비스 이용 결정요인 : 2005년도 국민건강영양조사

이현주,유원섭,정수경,Lee, Hyun-Joo,Yoo, Weon-Seob,Chung, Su-Kyoung 대한예방한의학회 2011 대한예방한의학회지 Vol.15 No.3

Objectives : The aim of this study is to investigate the relevant factors which determine the use of oriental healthcare services among subjects with chronic illnesses. Method : This study utilized the data from the Korean National Health and Nutrition Examination Survey in 2005. Out of all the participants of the survey, 11,665 individuals who are older than 19 years old and have one or more chronic diseases were included in this study. Results : The factors that affect utilization of oriental healthcare services were significantly associated with gender, educational level, job, personal income, the number of chronic illnesses, experiences of nontreatment or delayed treatment and admission experiences for the last one year(p<.001). Although some of these factors need further studies, the determining factors for the use of oriental healthcare services are the presence of chronic illness and the number of chronic disease. That is, the chronically ill are more likely to seek oriental healthcare services. And the more chronic diseases the clients have the higher probability of seeking oriental healthcare services was found. Conclusions : The results suggest that the national integrated care services should be established for diverse development of policy regarding the quality of care of chronic illness and cost-effectiveness.

난치성 녹내장에서 아메드 녹내장밸브 삽입술의 임상적 고찰

이현주,최규룡,Hyun Joo Lee,Kyu Ryong Choi 대한안과학회 2006 대한안과학회지 Vol.47 No.6

Purpose: To assess the efficacy, safety, and clinical outcome of the Ahmed glaucoma valve implant in refractory glaucoma. Methods: We retrospectively studied 55 eyes of 55 patients who underwent Ahmed glaucoma valve implantation for refractory glaucoma unresponsive to conventional management. The mean follow-up period was 26.3±11.5 months. Surgical success was defined as an intraocular pressure between 5 and 21 mmHg regardless of glaucoma medication. Results: The reduction of intraocular pressure was statistically significant (p<0.05) and the number of glaucoma medications was decreased. The 1-year and 2-year success rates were 83.0% and 75.8%, respectively. Complications included hyphema in 9 eyes, hypotony with shallow anterior chamber in 2 eyes, choroidal detachment in 4 eyes, tube obstruction in 1 eye, tube migration in 2 eyes, and bullous keratopathy in 2 eyes. Conclusions: Ahmed glaucoma valve implantation may provide good intraocular pressure control in patients with refractory glaucoma unresponsive to conventional treatments, and may be effective for reducing the incidence of hypotony in the early postoperative period.

광역학요법 후 발생한 맥락막비관류로 인한 급격한 시력저하 1예

이현주,강지은,이정희,Hyun-Joo Lee Ji-Eun Kang Jeong-Hee Lee 대한안과학회 2005 대한안과학회지 Vol.46 No.8

Purpose: We report a case of visual recovery in 11 weeks after acute, severe visual acuity decrease without significant fundus change following photodynamic therapy (PDT) for occult choroidal neovascularization (CNV) related to age-related macular degeneration. Methods: A 79-year-old female patient visited our clinic because of decreased vision which had developed 1 week previously in her left eye. Best corrected visual acuity was 0.4 in the left eye. On fundus examination, there were multiple drusen around the fovea, hyperpigmentation and irregular elevation of retinal pigment epithelium, and serous pigment epithelium detachment on the macula. Fluorescein angiogram showed stippled hyperfluorescence with indistinct border in the early phase and hyperfluorescence due to the leakage from CNV of diffuse type ooze in the late phase. ICG angiogram showed focal hyperfluorescence in the mid and late phases. PDT with verteporfin was performed for regression of CNV. The day after PDT, visual acuity decreased to counting fingers at 20 cm and on fundus examination, there was no increase of serous pigment epithelium detachment or subretinal hemorrhage, but only mild retinal edema in the inferonasal area to the fovea. Fluorescein angiogram and ICG angiogram showed only round-shaped hypofluorescence due to choroidal nonperfusion localized to the PDT site. Eleven weeks after PDT, choroidal circulation returned to normal and visual acuity was 0.6. Results: Acute, severe visual acuity decrease after PDT can be developed by choroidal nonperfusion and can be recovered with the improvement of choroidal perfusion.

여성 간호사의 근무형태 선호도에 따른 조직몰입 및 이직의도 비교연구

이현주,Lee, Hyun-Joo 대한산업경영학회 2021 산업융합연구 Vol.19 No.5

본 연구는 여성 간호사가 선호하는 근무형태에 따른 조직몰입도와 이직의도를 비교하여 여성 간호사의 근무 환경을 개선하고자 수행되었다. 본 연구는 서술적 조사연구로서 7개 의료기관에서 3교대 근무중인 여성 간호사 465명에게 온라인 설문조사를 통해 자료수집을 하였다. 수집된 자료는 SPSS WIN 24.0를 이용하여 χ² test, two sample independent t-test, pearson correlation, MANCOVA로 분석한 결과 고정근무 선호집단의 연령이 많을수록 조직몰입도가 높았으며, 이직경험이 있는 경우 이직의도가 높았다. 그리고 고정근무 선호집단이 교대근무 선호집단 보다 조직몰입도가 낮았으며 이직의도가 높았다. 고정근무를 희망하는 여성 간호사들의 조직몰입도를 높이고, 이직을 줄이기 위해서는 다양한 근무형태를 개발하여 여성 간호사의 근무환경을 개선하기 위한 노력이 필요하다. This study was performed to improve the working conditions of female nurses by comparing their organizational commitment and turnover intention according to the type of work shift they prefer. This study is a descriptive survey study, and data were collected by conducting an online survey of 465 female nurses working in three shifts at seven medical institutions. The collected data were analyzed using SPSS WIN 24.0 in a χ² test, a two-sample independent t-test, a pearson correlation and MANCOVA. The result shows that the group of nurses preferring fixed work shift had higher organizational commitment at higher ages and had higher turnover intention if they had an experience of transferring to another medical institution. The study also found that the group that prefers fixed work shift had lower organizational commitment and higher turnover intention than the group of nurses preferring shift work. The nursing department in hospital should strive to improve the working environment in female nurses by developing various types of work, with an aim to increase the organizational commitment of female nurses preferring fixed work and reduce their turnover.

영유아의 급성 장염에서 혈청 아연농도

이현주,염혜원,서정완,Lee, Hyun Joo,Yom, Hye Won,Seo, Jeong Wan 대한소아소화기영양학회 2006 Pediatric gastroenterology, hepatology & nutrition Vol.9 No.1

목 적: 아연은 인체의 성장, 발육 및 면역기능에 필요한 미량 영양소이다. 아연의 만성결핍은 장성선단 피부염(acrodermatitis enteropathica)이 알려져 있지만 급성결핍에 관한 보고와 그에 따른 치료 기준은 알려져 있지 않다. 영유아의 급성 장염에서는 섭취량이 감소하고, 설사로 인한 아연의 배설이 증가하여 아연의 체내 영양상태에 대한 평가가 요구된다. 본 연구에서는 급성 장염 영유아에서 아연의 영양 상태 표지자인 혈청 아연농도를 측정하고 이에 영향을 주는 인자들을 알아보고자 하였다. 방 법: 2005년 5월부터 8월까지 이대목동병원 소아 응급실에 급성 장염으로 방문하였거나 입원한 5세 미만의 환아 중 32명(남아 15명, 여아 17명)을 대상으로 하여 임상적, 혈액학적, 생화학적 인자가 아연의 혈청 농도에 미치는 영향을 분석하였다. 아연농도의 측정은 유도결합 플라즈마 발광분광법을 이용하였다. 결 과: 임상적으로 구토 유무, 설사 기간, 탈수 정도, 혈변 유무에 따른 혈청 아연농도의 유의한 차이는 없었다. 혈청 아연농도는 발열 환아에서 열이 없었던 환아보다 유의하게 낮았다($67.0{\pm}25.3$ vs $85.5{\pm}14.2{\mu}g/dL$, p=0.012). 혈청 아연농도는 CRP 양성인 경우에 유의하게 낮았으나($63.9{\pm}25.4$ vs $85.7{\pm}13.8{\mu}g/dL$, p=0.002) 로타바이러스 감염 유무에 따른 차이는 없었다. 혈청 아연농도는 CRP (r=-0.494, p<0.05)와 유의한 음의 상관관계를 보였다. 혈청 아연농도는 헤마토크릿(r=0.370, p<0.05), 총단백질(r=0.474, p<0.05), 알부민(r=0.636, p<0.05)과 유의한 양의 상관관계를 나타내었다. 혈청 아연농도가 $70{\mu}g/dL$ 이상인 군과 미만인 군을 비교하였을 때, $70{\mu}g/dL$ 미만인 군에서 CRP 양성인(91.7% vs 40%) 환아와 CRP 양성이면서 발열이 동반되었던 환아의 빈도(91.7% vs 35%)가 유의하게 많았다(p<0.05). 결 론: 급성 장염 소아에서 혈청 아연농도는 발열, CRP, 헤마토크릿, 총단백질, 알부민 등의 다양한 인자의 영향을 받으므로 체내 아연의 영양 상태를 평가할 때 고려하여야 한다. Purpose: To identify factors that influence serum zinc concentrations in children with acute gastroenteritis. Methods: Thirty-two children under 5 years of age (15 boys and 17 girls) were selected randomly among those who visited to an pediatric emergency room of Ehwa Womans University Mokdong Hospital with acute gastroenteritis from May to August 2005. This study estimated the association between serum zinc concentrations and clinical, biochemical variables in patients with acute gastroenteritis. Results: Serum zinc concentration was lower in febrile patients than afebrile patients with acute gastroenteritis ($67.5{\pm}25.3$ vs $85.5{\pm}14.2$, p<0.05). It also was lower in patients with positive C-reactive protein (CRP) than those with negative CRP ($63.9{\pm}25.4$vs $86.7{\pm}13.8$, p<0.05). Serum zinc concentration was negatively correlated (r=-0.494, p<0.05) with CRP concentration, whereas positively correlated with hematocrit (r=0.370, p<0.05), total protein (r=0.474, p<0.05), and albumin (r=0.636, p<0.05). Twelve patients (37.5%) showed very low serum zinc concentration (< $70{\mu}g/dL$) without clinical symptoms of deficiency or growth retardation. Frequency of febrile illness or positive CRP is significantly greater in group with zinc < $70{\mu}g/dL$ than the group with zinc ${\geq}70{\mu}g/dL$ (91.7% vs 55%, p<0.05; 91.7% vs 40%, p<0.05, respectively). Conclusion: In patients with acute gastroenteritis, serum zinc concentration was influenced by various factors such as fever, CRP, and biochemical factors. For evaluating zinc status in the body. factors.

DRASTIC 모델 및 지하수 수치모사 연계 적용에 의한 부여읍 일대의 지하수 오염 취약성 평가

이현주,박은규,김강주,박기훈,Lee, Hyun-Ju,Park, Eun-Gyu,Kim, Kang-Joo,Park, Ki-Hoon 한국지하수토양환경학회 2008 지하수토양환경 Vol.13 No.1

본 연구에서는 지하수 오염 취약성 평가 방법 중 가장 활용도가 높은 DRASTIC 기법 및 지하수 수치모사 기법을 병행하여 충청남도 부여군 부여읍 일대의 지하수 오염 취약성 변화를 평가하였다. 특히, DRASTIC 기법에서 사용되는 7가지 수리인자들 중 취약성에 대한 민감도가 상대적으로 높고 비교적 장기간 자료의 획득이 용이하지 않은 '지하수위(depth to water)' 인자에 대하여 수치모사 기법을 적용하여 시-자료에 대한 동적 보간을 실시하였으며, 이를 통하여 시간에 따른 지하수위 변화가 지하수 오염 취약성에 미치는 영향을 검토하였다. 연구의 대상 지역은 부여군 부여읍 일대로 충적 대수층을 대상으로 기 실시된 지하수 수위자료를 보정대상으로 하였으며 연구지역의 지하수위 분포양상을 모사하기 위하여 유한차분모델인 MODFLOW를 이용하였다. 지하수 수치모사에는 정류 및 부정류 모사가 모두 실시되었다. 그 결과 기존 지구통계기법을 통한 지하수위 보간에서 가장 큰 가중치를 갖는 지형적 요인뿐만 아니라 유역 암상이나 지질특성 등과 같은 제반 수리지질학적 요인까지 복합적으로 반영하는 지하수위 자료를 얻을 수 있었다. 기존 연구에서 수위자료를 보완할 때 주로 이용되는 기법인 크리깅은 수치모사와는 달리 강우나 계절적 영향, 암상이나 지질등과 같은 요인들은 반영하지 못한다. 또한 수치모사를 통하여 얻어진 수위자료는 부정류 모사가 가능함으로 인하여 풍수기와 갈수기 그리고 평수기의 지하수위 변화 등도 파악할 수 있다는 장점이 있다. 모사를 통하여 얻어진 지하수위 자료와 공동크리깅 방법을 통해 얻어진 지하수위 자료를 입력자료로 하여 연구지역에 지하수 오염 취약성을 비교 평가한 결과 평수기의 경우 유사한 경향의 지하수 오염 취약성을 보였다. 또한 공동크리깅을 통해 분석이 어려운 분기별 지하수 오염 취약성 평가 결과 강우량이 많은 여름철을 포함한 분기와 강우량이 가장 적은 겨울철을 포함한 분기가 뚜렷한 취약성 차이를 보이는 것으로 분석되었다. 본 연구에서 제시하는 바와 같이 지하수 오염 취약성 평가에 있어 가장 큰 민감도를 갖는 수위자료의 수가 공간적 혹은 시간적으로 부족한 경우 수치모사 적용을 통해 자료의 한계성을 보완할 수 있으며 시간적인 보간이 이루어질 수 있어 유용할 수 있을 것이라 판단된다. In this study, we developed a technique of applying DRASTIC, which is the most widely used tool for estimation of groundwater vulnerability to the aqueous phase contaminant infiltrated from the surface, and a groundwater flow model jointly to assess groundwater contamination potential. The developed technique is then applied to Buyeo-eup area in Buyeo-gun, Chungcheongnam-do, Korea. The input thematic data of a depth to water required in DRASTIC model is known to be the most sensitive to the output while only a few observations at a few time schedules are generally available. To overcome this practical shortcoming, both steady-state and transient groundwater level distributions are simulated using a finite difference numerical model, MODFLOW. In the application for the assessment of groundwater vulnerability, it is found that the vulnerability results from the numerical simulation of a groundwater level is much more practical compared to cokriging methods. Those advantages are, first, the results from the simulation enable a practitioner to see the temporally comprehensive vulnerabilities. The second merit of the technique is that the method considers wide variety of engaging data such as field-observed hydrogeologic parameters as well as geographic relief. The depth to water generated through geostatistical methods in the conventional method is unable to incorporate temporally variable data, that is, the seasonal variation of a recharge rate. As a result, we found that the vulnerability out of both the geostatistical method and the steady-state groundwater flow simulation are in similar patterns. By applying the transient simulation results to DRASTIC model, we also found that the vulnerability shows sharp seasonal variation due to the change of groundwater recharge. The change of the vulnerability is found to be most peculiar during summer with the highest recharge rate and winter with the lowest. Our research indicates that numerical modeling can be a useful tool for temporal as well as spatial interpolation of the depth to water when the number of the observed data is inadequate for the vulnerability assessments through the conventional techniques.

보험회사의 기타포괄손익항목이 기업가치에 미치는 영향

이현주,박구용,박상섭,Lee, Hyun-Joo,Park, Gu-Yong,Park, Sang-Seob 대한경영정보학회 2017 경영과 정보연구 Vol.36 No.3

본 연구는 2021년부터 도입될 국제보험회계기준 IFRS 17의 주요내용 중 보험부채의 공정가치 평가에 초점을 두고 보험회사의 자산 및 부채에 대한 공정가치 평가항목인 미실현손익항목이 자본시장에 미치는 영향을 검증하고자 하였다. 이를 위해 상장보험회사의 분기별 재무제표에 공시되는 기타포괄손익항목의 변동액과 누계액이 주가에 미치는 영향을 Ohlson(1995) 기본모형을 확장한 검증모형을 이용하여 회귀분석을 행하였다. 실증분석결과는 다음과 같다. 첫째, 기타포괄손익변동액은 주가에 유의한 부(-)의 영향을 미치는 것으로 나타났다. 둘째, 기타포괄손익누계액은 주가에 유의한 정(+)의 영향을 미치는 것으로 나타났다. 또한 기본모형에서 기타포괄손익의 변동액과 누계액을 모두 구분한 확장검증모형은 높은 수정$R^2$ 값을 나타내며, 미실현손익항목인 기타포괄손익항목의 구분 공시정책은 회계정보의 유용성 측면에서 긍정적인 효과를 보일 수 있음을 시사해주었다. 그러나 여전히 미실현손익항목이 기업가치에 미치는 방향성 측면에서는 향후에 보다 세밀한 연구를 통하여 정보이용자입장에서는 이를 신중히 검토하고 고려해야 할 것으로 판단된다. 따라서 본 연구는 새로 제정된 IFRS 17의 도입에 따른 보험회사의 공정가치평가에 관한 정보유용성을 실증적 검증을 통하여 예상하고, 자본시장에 목적적합한 정보산출의 방향성을 제시하였다는데 의의가 있다. This study aims to verify the effects of unrealized gain or loss, that is the fair value evaluation item of insurance company's assets and liabilities, to capital markets focusing on fair value evaluation of insurance company's liabilities, which is the core of IFRS 17 that will be implemented in 2021. For this purpose we carried out regression analysis to verify the effects of changed other comprehensive income(OCI) and accumulated OCI, published in quarterly financial statements of listed insurance companies, on stock price utilizing Ohlson(1995)'s extended test model. The results of the empirical analysis are as follows. First, changed OCI showed a significant negative(-) effects on stock price. Second, accumulated OCI revealed a significant positive(+) effects on stock price. Furthermore, extended test model classifying changed OCI and accumulated OCI in a basic model represented the highest $R^2$ number and public announcement policy of OCI, a kind of unrealized gain or loss item, implied that it could give positive impact on accounting information. But still the direction that unrealized gain or loss affects on firm value must be carefully reviewed and considered in the future via more detailed study by the user of information. Therefore this study is meaningful in that it can predict usefulness of information on insurance company's fair value evaluation via empirical test accompanied by introduction of newly established IFRS 17 and it also can suggest direction of information production suitable for capital market.