경구 스테로이드 투여로 완전 소실된 후복막 섬유증

한승엽,곽충환,김현철,김천일 대한내과학회 2005 대한내과학회지 Vol.68 No.6

폐 피복관 부피감용을 위한 Zr-Cr계 금속폐기물고화체 합금의 특성 연구

한승엽,김나영,한아름,이태교,조인학,박환서,김종우,신상용 한국방사성폐기물학회 2016 한국방사성폐기물학회 학술논문요약집 Vol.2016 No.05

탄소나노튜브 중공사막을 이용한 생물 전기화학적 이산화탄소 전환 시스템 개발

한승엽,이미영,박주성,정기철,탁혜련,강석태 한국공업화학회 2018 한국공업화학회 연구논문 초록집 Vol.2018 No.1

제 21 차 대한신장학회 춘계학술대회 초록집 / 포스터 발표 : 고연령층에서 사구체질환

한승엽,강미정,황은아,박경대,박성배,김현철,박관규 대한신장학회 2001 춘계학술대회 초록집 Vol.2001 No.-

N/A

PIN 광다이오드를 이용한 스터브 방식 위상기의 설계 ( Design of Stub Mounted Phase Shifter Using PIN Photodiode )

한승엽,정상구 대한전자공학회 1992 대한전자공학회 학술대회 Vol.1992 No.5

API X80 라인파이프강의 미세조직과 기계적 특성의 상관관계연구 (초)

한승엽,신상용,서창효,이학철,김낙준,이성학,배진호 대한금속재료학회 ( 구 대한금속학회 ) 2008 대한금속재료학회 학술대회 개요집 Vol.2008 No.1

The Corrosion Properties of Zr-Cr-NM Alloy Metallic Waste Form for Long-term Disposal

한승엽,장선아,은희철,최정훈,이기락,박환서,안도희 한국방사성폐기물학회 2017 방사성폐기물학회지 Vol.15 No.2

KAERI is conducting research on spent cladding hulls and additive metals to generate a solidification host matrix for the noble metal fission product waste in anode sludge from the electro-refining process to minimize the volume of waste that needs to be disposed of. In this study, alloy compositions Zr-17Cr, Zr-22Cr, and Zr-27Cr were prepared with or without eight noble metals representing fuel waste using induction melting. The microstructures of the resulting alloys were characterized and electrochemical corrosion tests were conducted to evaluate their corrosion characteristics. All the compositions had better corrosion characteristics than other Zr-based alloys that were evaluated for comparison. Analysis of the leach solution after the corrosion test of the Zr-22Cr-8NM specimen indicated that the noble metals were not leached during corrosion under 500 mV imposed voltage, which simulates a highly oxidizing disposal environment. The results of this study confirm that Zr-Cr based compositions will likely serve as chemically stable waste forms.

건설사업과 경제적 실질 우선 원칙 : 시행사와 시공사 관계를 중심으로

한승엽,전홍준,박재환 한국회계학회 2022 회계저널 Vol.31 No.1

Substance-over-form principle is one of the key foundations in accounting which mandates firms to follow economic substance of transactions rather than legal form of those transactions when the two are inconsistent. Under the principle-based IFRS system where managerial discretion is widely allowed, the importance of substance-over-form principle is more emphasized. In this study, we analyze the economic substance of project financing-based development business and discusses related accounting issues, a model which becomes prevalent in the Korean construction industry. In a project financing business, developers and construction firms are distinct in their roles and responsibilities from a legal perspective; the role and responsibility of the former are broad in relation with overall business operation (e.g., designing a development project at the initial stage, financing, purchasing land for development, proceeding administrative procedures, contracting with a construction firm, and selling), while those of the latter are restricted only to construction. In reality, however, such distinction is often blurred due to various considerations (e.g., payment guarantee of construction firms against developers’ default cases). As a result, some construction firms are suspected to report their financial information simply based on a construction contract (i.e., legal form) without economic substance of the contract properly considered. Using an audit review case on construction firm A, we show it is likely that despite a construction contract (i.e., legal form) with a developer, the construction firm had actively managed the entire development project from an economic perspective (just as its own development project). Our argument is primarily based on the fact that the construction firm and the developer are in special relation (i.e., related parties) despite no explicit ownership between the two entities. Further, the construction firm provides payment guarantee against the developer’s potential default cases and is closely involved in various key decision-makings of the project. As such, if a developer is legally independent but under the de facto control of a construction firm, it is important to carefully review the following accounting issues. First of all, a construction firm should consider consolidating a developer in financial reporting. A construction firm needs to incorporate all circumstances and facts beyond a simple equity relationship in deciding whether to possess controlling power over a developer. Second, two disclosure issues may follow when a developer is not consolidated as a result of the first consideration. Since a construction firm generally provides credit enhancing services to a developer (e.g., payment guarantee) in a project financing-based business model, contingent liabilities may be required to be recognized. In addition, if those in a keen relation with the owner of a construction firm (e.g., relatives, executives, and employees) work for a developer, they may fall under related parties by the relevant accounting standards. Hence, contingent liabilities, related party transactions, or both, if any, should be properly disclosed in the footnote. Third, another consideration, when a developer is not consolidated, is impairment that can occur as a developer’ business risk is passed on to a construction firm. The direct subject bearing such business risk is a developer who manages overall business operation, but if the project goes unsuccessful, receivables of a construction firm may not be fully collectable. Therefore, when evaluating receivables, the probability of a developer’s default needs to be taken into account so that construction firm’s profits and equity are not overstated. Finally, from interviews with industry experts, this study illustrates distinct characteristics of a developer run by a construction firm which are summarized as follows: i) special relationship between a deve... 회계는 경제적 거래나 현상의 법적 외형이 경제적 실질과 상이한 경우 경제적 실질에 따라 회계처리토록 하는 경제적 실질 우선 원칙을 기본으로 한다. 특히, 원칙중심의 국제회계기준은 경영자의 재량적 판단이 개입될 여지가 증가함에 따라 이러한 경제적 실질 우선 원칙의 중요성이 더욱 강조된다. 이에 본 연구는 건설 분야에 일반화되어 있는 프로젝트 파이낸싱 개발사업의 경제적 실질을 분석하고, 관련 회계이슈에 대해 논의한다. 프로젝트 파이낸싱 사업의 경우 법적으로는 사업주체인 시행사와 시공업무를 담당하는 건설사(시공사)의 역할이 명확하게 구분된다. 그러나 현실에서는 지급보증 등 다양한 실무적 고려사항으로 인해 양 자의 경계가 모호한 경우가 빈번하며, 그 결과 경제적 실질에 대한 충분한 고려 없이 도급계약이라는 법적 외형에 따른 회계처리를 수행하는 건설사가 아직까지 존재하는 것으로 파악된다. 금융감독당국의 A건설사 감리지적사례에서도 건설사가 시행사와 체결한 도급계약이라는 법적 외형을 근거로 도급공사로 회계처리했으나, 본 연구는 시행사와 건설사 간의 특수관계, 건설사 중심의 사업진행 과정 등 여러 상황과 사실관계에 비추어 동 사업의 경제적 실질이 자체공사에 가까움을 보인다. 또한 이와 관련하여 추가 검토되어야 할 주요 회계이슈로 건설사의 시행사 연결 여부, 우발부채와 특수관계자 공시 필요성, 공사대금에 대한 손상차손 인식 여부 등을 제시한다. 끝으로 업계 전문가와의 면담내용을 기초로 건설사가 설립·운영하는 시행사의 주요 특성(예. 건설사의 시행사에 대한 높은 수준의 통제, 건설사와 시행사 간 특수관계 및 배타적 도급계약 체결 등)을 소개한다. 본 연구는 건설업 특성과 회계처리를 이해하고자 하는 학습자를 위한 교육자료와 건설업 종사자와 외부감사인을 위한 실무지침으로서 기능하고, 나아가 건설업계의 올바른 회계처리를 위한 정책적 시사점을 제공할 것으로 기대된다.

국제회계기준 도입 후 감사환경 변화에 대한 시장참여자의 인식과 시사점

한승엽,안혜진,전규안 한국공인회계사회 2022 회계·세무와 감사 연구 Vol.64 No.4

Korea announced the IFRS adoption roadmap in 2007 and mandated all listed firms and financial companies to f ollow IFRS f rom 20 11. IFRS are k nown t o have a b road impact on m any areas o f the Korean capital market, consistent with its original purposes such as addressing the Korean Discount phenomenon via enhanced accounting transparency and restored credibility of financial reporting. Thus, the impact of IFRS adoption has long been one of major academic interests for many researchers and rigorously examined since its introduction in Korea. However, most studies have partially focused on some specific topics, often leading to inconsistent results. This study, hence, conducts a comprehensive survey on post-IFRS audit environment changes from various market participants and makes practical suggestions to achieve the initial objectives of IFRS adoption such as the improvement of the country’s accounting transparency. The survey consists of 15 questions in total; 4 questions for all five groups (i.e., firms, auditors, regulators, external information users, and academians), 6 questions for firms and auditors, and 5 questions only for auditors. The survey results show that on average, audit quality has improved to some extent, and audit fees and hours are overall in an appropriate level. The results, however, reveal significant discrepancy in perception across interested parties. With significantly increased risks, firms are suffering from generating financial information due to their limited accounting capability and also do not feel the meaningful improvement of audit quality despite greater costs arisign from both audit and non-audit services (e.g., private accountant services to assist firms’ production of financial statements). In addition, the perception is consistently observed from all the five groups that disagreements in interpretation and application of IFRS have significantly increased and, as a result, contribute to higher risks of auditing. Nevertheless, the survey results show that the formal Q&A systems run by the related authorities (e.g., Korean Accounting Standards Board, Financial Supervisory Services) are not properly functioning to address such increased uncertainty and risks in financial reporting. On the other hand, auditors are observed to have more positive perception on the post-IFRS audit environment changes; for example, strengthened internal quality control and more emphasis on research and education within accounting firms. Given the significantly increased difficulty and risk of auditing, however, the survey results imply that auditors still think current audit fees and hours are below an appropriate level and need to further increase, displaying clearly contrasting views to those of firms. In sum, the Korean firms with insufficient financial reporting capabilities seem to have a negative perception on the post-IFRS audit environment changes in that financial reporting costs have significantly increased due to the greater difficulty and risks of producing financial information despite the unclear improvement of financial reporting quality. In contrast, auditors in Korea seem to have an overall positive perception on the post-IFRS audit environment changes given the increased audit quality and accounting firms’ greater emphasis on internal research and education although audit fees are still at an insufficient level. Such opposing perceptions across interested parties, in particular between firms and auditors, indicate the objectives of IFRS adoption is still not being effectively attained as initially expected although 10 years have passed since its adoption. In that sense, we suggest some remedial measures to make IFRS better contribute to improving accounting transparency of the country. For firms, CEOs need to change their recognition on the importance of financial reporting under the IFRS system and strengthen firms’ internal accounting capability via active scouting of relevan... 우리나라가 IFRS를 도입한 후 그간 IFRS 도입 영향을 분석한 연구가 다수 진행되었다. 그러나 대부분의 연구가 특정 분야를 중심으로 부분적으로 이루어졌으며 결과도 일관되지 않은 경우가 많다. 이에 본 연구는 IFRS 도입 10년이 지난 시점에서 다양한 이해관계자를 대상으로 폭넓은 설문조사를 실시함으로써 감사 분야에 나타난 변화를 종합적으로 분석・평가하고, 이를 토대로 회계신인도 제고 등 당초의 도입 취지를 달성하기 위한 개선방안을 제시한다. 설문조사 결과 평균적으로는 IFRS 도입 후 감사품질이 개선되고, 감사시간과 감사보수도 모두 적정한 것으로 나타나나, 그룹별 인식에 상당한 편차가 존재하는 것으로 관측된다. 기업은 IFRS 도입 후 재무제표 작성 난이도와 감사위험이 증가하였으나 제한된 내부 역량으로 인해 외부자문 서비스에 대한 의존도를 증가시키는 등 어려움을 겪고 있었으며, 과도한 재무정보 생산비용(감사보수와 비감사보수)에도 불구하고 실질적인 감사품질 개선을 체감하지 못하고 있었다. 반면 감사인은 회계법인 내 품질관리와 교육・연구 기능이 강화되고 감사품질도 개선되는 등 IFRS 도입 후 감사환경 변화에 대해 보다 긍정적 인식을 지니고 있었다. 다만, IFRS 도입으로 높아진 감사난이도와 감사위험 등을 고려할 때 현재의 감사시간과 감사보수가 여전히 크게 부족한 수준이라고 답해 기업과 대조적인 인식을 보였다. 이러한 이해관계자별 인식 편차는 아직까지도 당초의IFRS 도입 취지가 적정하게 달성되지 못하고 있음을 시사한다는 점에서 본 연구는 기업에 대해서는 회계에 대한 최고경영자의 인식전환을 바탕으로 회계전문인력 확보를 통한 내부 역량 제고와 외부자문서비스 활용을 통한 회계전문성 보완을, 감사인에 대해서는 품질관리 및 교육・연구 기능에 대한 투자강화, 철저한 감사시간 관리, 감사인 간 상호존중 문화 형성 등을 주요 개선방안으로 제안한다.

Zr-Cr계 금속폐기물고화체 합금의 부식 특성 연구

한승엽,장선아,김나영,한아름,이태교,조인학,박환서 한국방사성폐기물학회 2016 한국방사성폐기물학회 학술논문요약집 Vol.2016 No.10