제43회 외무고등고시 수석합격 최종윤

최종윤 고시계사 2009 考試界 Vol.54 No.8

(주)우일의 경영전력 사례연구

최종윤 강원대학교 경영연구소 2005 경영사례연구 Vol.2 No.-

A Comparative Study of the Accounting Standards for Stock Option of Japan and Korea

최종윤,이상화,Choi, Jong-Yoon,Lee, Sang-Hwa Korean Academic Industrial Society of Business Adm 2009 산학경영연구 Vol.22 No.1

This paper compares the accounting standards for stock option of Japan and Korea. Especially, tire setting process of accounting standards for stock option, accounting methods and disclosures for stock option in two countries are analyzed. The results provide that two countries shaw different characteristics in accounting standards for stock option. First, in Japan, acquired services are reported as compensation costs and capital adjustments. On the other hand, in Korea, in case of cash-settled share- based payment transactions, acquired services are reported as compensation costs and capital adjustments, but in case of equity-settled share- based payment transactions, acquired services are reported as compensation costs and debt. Second, when tire stock option rights are abandoned, they are reported as extraordinary items in Japan and are reported as other surplus in Korea. Third, though both countries do not choose specific stock option pricing model, Japan prefers Black-Sholes Model and Korea regards binomial model as proper model.

Inter-annual variability of a zooplankton community: the importance of summer concentrated rainfall in a regulated river ecosystem

최종윤,정광석,나정환,김현우,장광현,주기재 한국생태학회 2011 Journal of Ecology and Environment Vol.34 No.1

We monitored the zooplankton community dynamics of a regulated river system (the Nakdong River) in South Korea, in an effort to characterize the relationship between basin rainfall quantity and changes in zooplankton community structure. The river studied herein has four multipurpose dams upstream and one estuarine barrage at the river mouth, resulting in intensive flow regulation. We hypothesized that flow regulation would effect zooplankton community structure changes not only within the summer period of concentrated rainfall, but also during the subsequent seasons. Field monitoring was conducted on a weekly basis (1999 to 2009) at the study site (27 km upstream from the estuary dam). The studied years were divided into two groups: rainy years with annual rainfall greater than total average annual rainfall, and dry years (years with lower than average annual rainfall). The zooplankton community data was also divided into two groups according to year and community structural characteristics. The summer density of zooplankton was low during the summer concentrated rainfall period. In the autumn, zooplankton density was statistically related to river flow (r^2 = 0.30, P < 0.05, N = 11), which was affected by the summer concentrated rainfall (r^2 = 0.31, P < 0.05, N = 11). Furthermore, autumn zooplankton density was positively related to that observed in the summer (r^2 = 0.53, P < 0.05, N = 11). Therefore, it can be concluded that summer concentrated rainfall can affect the following seasons’ zooplankton densities caused by dam flow control, and the potential growth rate of zooplankton

교육과정 내용 체계에 제시된 기능의 교과서 반영 양상 연구 ―2015 개정 국어과 교육과정 쓰기 영역을 중심으로―

최종윤 한국국어교육학회 2020 새국어교육 Vol.0 No.125

Purpose: This study aimed to examine the reflected aspects of writing skills suggested by 2015 Revised Korean Language Curriculum in textbooks and provide measures to improve the way writing skills are presented. Method: Firstly, it investigated characteristics and categories of writing skills in the curriculum and then analyzed reflections of writing skills in the elementary school curriculum and textbooks. Result: Suggestions for the improvement of the methods to present writing skills were done in terms of the curriculum and textbooks. In terms of the curriculum, the first measure is to add and adjust sub-skills, the second is to improve presentation of terms and the third is Clarify the criteria for presentation of the writing skills. In terms of textbooks, the first is to enhance the connection between learning elements, the second is to allow students to identify values of learning writing skills and the third is Reinforcing the repetitive practice of writing skills Conclusion: Writing skills need to be presented reflecting the student’s developmental characteristics and subject characteristics. 목적: 이 연구는 2015 개정 국어과 교육과정 쓰기 영역 내용 체계에 제시된 기능의 교과서 반영 양상을 살펴보고, 기능 제시 방식의 개선 방안을 제안하고자 하였다. 방법: 교육과정에 제시된 내용 체계 기능의 성격과 범주를 고찰하였고, 국어과 교육과정과 초등 교과서를 대상으로 기능의 반영 양상을 분석하였다. 결과: 쓰기 영역 내용 체계 기능의 제시 방식 개선 방안을 교육과정 측면과 교과서 측면에서 제안하였다. 교육과정 측면에서는 첫째, 하위 기능 요소를 추가 및 조정하기, 둘째, 용어 제시 문제를 개선하기, 셋째, 기능의 제시 기준을 명확히 하기 등을 개선 방안으로 제시하였고, 교과서 측면은 첫째, 기능의 반복 연습을 강화하기, 둘째, 학생이 쓰기 기능의 학습 가치를 확인할 수 있도록 하기, 셋째, 독자 분석하기와 독자 교류하기 관련 활동을 강화하기 등을 개선 방안으로 제시하였다. 결론: 학생의 발달 특성과 교과 특성을 반영해 쓰기 기능이 제시될 필요가 있다.

Direct strength method for high strength steel welded section columns

최종윤,권영봉 국제구조공학회 2018 Steel and Composite Structures, An International J Vol.29 No.4

The direct strength method adopted by the AISI Standard and AS/NZS 4600 is an advanced design method meant to substitute the effective width method for the design of cold-formed steel structural members accounting for local instability of thin plate elements. It was proven that the design strength formula for the direct strength method could predict the ultimate strength of medium strength steel welded section compressive and flexural members with local buckling reasonably. This paper focuses on the modification of the direct strength formula for the application to high strength and high performance steel welded section columns which have the nominal yield stress higher than 460 MPa and undergo local buckling, overall buckling or their interaction. The resistance of high strength steel welded H and Box section columns calculated by the proposed direct strength formulae were validated by comparison with various compression test results, FE results, and predictions by existing specifications.

농장 사육되는 타조에서 나타난 다리 기형의 증례 보고

최종윤,손화영,전무형,조성환,김혜성,류시윤,박배근,이영원,윤원기 충남대학교 수의과대학 동물의과학연구소 2001 動物醫科學硏究誌 Vol.9 No.-

Two farmed young ostrich chicks were applied to pathology laboratory at Chungnam National University. Grossly, one ostrich showed rotated tibiotarsus, the other showed rolled toes. Case 1 ostrich was hypertrophy of fibualis longus and tibial cranialis tendon and gastrocnemius tendon in crus, inflammation of flexor digitorum longus. In histopathological views, myocytes of fiburalis longus were showed hypertrophy and hyperplasia. It is not found any specific feature in X-ray of the case 2 ostrich. Limb deformities were detected frequently in farmed ostrich chicks in 2- to 3 weeks old. Limb deformities were an important cause of mortality in farmed ostrich chicks during the first 10weeks after hatch. Cause of limb deformities were considered a nutrition problem.

외부감사실시내용 공시가 이익조정에 미치는 영향

최종윤,김일 글로벌경영학회 2019 글로벌경영학회지 Vol.16 No.1

Since 2014, financial supervisory service requires the auditors to include external audit implementation details in their audit reports in order for them to engage in auditing faithfully and also allow for accounting information users to examine the contents of the audits. The present study examines whether the disclosure of external audit implementation details has an effect on earnings management and also improves the quality of the audit. For this purpose, we used accrual based earnings management and real earnings management of listed companies as proxies for earnings management before and after the disclosure, from 2011 and 2016. First, we tested the mean difference between earnings management before and after the disclosure of the external audit implementation details. Next, to complement the results of the mean difference, we conducted regression analyses on earnings management and the presence of the external audit implementation disclosure. We controlled for the factors that influence the earnings management based on previous literature. When we looked at the all of the listed companies, the mean difference test revealed that production cost significantly decreased after the of external audit implementation disclosure. To examine more precisely, we distinguished KOSPI companies from KOSDAQ companies. As for KOSPI companies, real earnings management significantly decreased while for KOSDAQ companies accrual based earnings management decreased. The regression analyses revealed similar results from mean difference test. 금융감독원은 감사인의 충실한 외부감사를 유도하고 정보이용자들이 감사인의 감사수행내용을 확인할 수 있도록 하기 위하여 2014년부터 감사인으로 하여금 감사보고서에 외부감사실시내용을 공시하도록 하고 있다. 본 연구는 감사인의 외부감사실시내용 공시가 이익조정에 미치는 영향을 파악하여 감사품질 제고에 효과가 있는지를 분석하고자 한다. 연구목적을 위해 외부감사실시내용 공시 전후 2011년부터 2016년까지 상장기업의 발생액과 실제활동(비정상영업현금흐름, 비정상생산비용, 비정상재량적비용)에 의한 이익조정을 이익조정의 대용치로 사용하였다. 먼저 외부감사실시내용 공시 이전과 공시 이후의 이익조정 평균차이에 대한 검증을 하였다. 다음으로 평균차이 검증결과를 보완하기 위하여 이익조정액(종속변수)과 외부감사실시내용 공시여부(독립변수)에 대해 회귀분석을 하였다. 선행연구에서 사용하였던 이익조정에 영향을 미치는 요인들을 통제변수로 하였다. 전체상장기업을 대상으로 평균차이에 대하여 분석한 결과 발생액과 실제활동에 의한 이익조정의 유의한 감소는 없었으나 회귀분석결과는 발생액에 의한 이익조정은 유의하게 감소한 것으로 나타났다. 전체상장기업을 시장별로 구분하여 분석한 경우 평균차이 검증과 회귀분석 결과 모두 코스피기업에서 실제활동에 의한 이익조정(비정상영업현금흐름, 비정상생산비용)이 유의하게 감소하였으나 발생액에 의한 이익조정은 유의한 변화가 없었다. 반면 코스닥기업에서는 발생액에 의한 이익조정이 유의하게 감소하고 실제활동에 의한 이익조정은 유의한 변화가 없는 것으로 나타났다.

해외직접투자기업의 현지법인 업적평가에 관한 연구

최종윤 韓日經商學會 1999 韓日經商論集 Vol.18 No.-

Adequate and effective systems have had to be developed to evaluate the performance of foreign subsidiaries and to ensure that foreign operations complied with the goals of overseas direct investment companies. Performance evaluation of foreign operations must deal with such complications as fluctuating exchange rates, foreign inflation, transfer pricing, and various environmental effects. However developing an evaluation system is still relying on judgment more than theory. The purpose of this study is to suggest a set of reasonable guidelines, based on previous studies and empirical evidences, to use in measuring and evaluating the performance of foreign operations and their managers. This study investigates the currency and financial measures used to evaluate the performance of foreign operations by headquarters. U.S. dollar measures were used in evaluating the subsidiaries operating in the United States and U.S. dollar or local currency measures were used in evaluating the subsidiaries operating in non-U.S. countries. Profit, budget compared to actual profit, growth rate of profit and growth rate of sales appear to be the most important financial measures in evaluating in U.S. dollars. The important measures cited in local currency are profit, growth rate of sales, growth rate of profit and debt ratio.

Effects of Silica Fume Content and Polymer-Binder Ratio on Properties of Ultrarapid-Hardening Polymer-Modified Mortars

최종윤,주명기,노병철 한국콘크리트학회 2016 International Journal of Concrete Structures and M Vol.10 No.2

This paper deals with the effects of silica fume content and polymer-binder ratio on the properties of ultrarapidhardeningpolymer-modified mortar using silica fume and ethylene-vinyl acetate redispersible polymer powder instead of styrenebutadienerubber latex to shorten the hardening time. The ultrarapid-hardening polymer-modified mortar was prepared with varioussilica fume contents and polymer-binder ratios, and tested flexural strength, compressive strength, water absorption, carbonationdepth and chloride ion penetration depth. As results, the flexural, compressive and adhesion strengths of the ultrarapid-hardeningpolymer-modified mortar tended to increase as increasing polymer-binder ratio, and reached the maximums at 4 % of silica fumecontent. The water absorption, carbonation and chloride ion penetration resistance were improved according to silica fume contentand polymer-binder ratio.