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      • KCI등재

        민간기업의 R&D 성과에 대한 실증분석 연구

        허기영,김진태,이나래,김빛나 한국국제회계학회 2019 국제회계연구 Vol.0 No.85

        This study examines whether disclosure information related to corporate R & D expenditure is reflected in the decision making of stakeholders in the capital market. To this end, this study examined the impact of capitalization and costing of R & D expenditures on R & D expenditures and the amount of each item on R & D expenditure on enterprise value. The results of the empirical analysis based on the verification period from 2011 to 2017 and the verification of listed companies are as follows. First, a regression analysis was conducted to determine the value relevance of R&D expenditures to all samples. The results showed that the cost of R&D, which was not significantly affected by the value of the company, was affected by the amount (+) that was significant in the enterprise value. Second, the impact of R & D expenditure on enterprise value, excluding companies that have not capitalized on R & D expenditure, has been shown to have a significant impact on corporate value at 1%. On the other hand, excluding companies that do not cost R & D expenditures, asseted R & D expenses have a positive impact on corporate value (+), but there is no statistical significance, and costly R & D costs have a significant impact at 1%. Third, the labor costs, depreciation costs, and other R&D expenditures were affected by the significant amount (+) of the R&D expenditures, while the material and outsourcing costs had little statistically significant impact on the enterprise value. So far, researches related to R & D expenditure have verified the corporate value relevance to assetization or costing of R & D expenditures based on financial statements. However, this study has proved the value relevance of individual disclosure information on R & D expenditures in addition to the corporate value relevance of R & D expenditures. 본 연구는 기업의 연구개발지출과 관련된 공시정보가 자본시장의 이해관계자들의 의사결정에 반영되는지를 살펴보았다. 이를 위하여 본 연구는 사업보고서 주석상 연구개발지출에 대한 자본화 및 비용화 금액과 연구개발지출에 대한 항목별 금액이 기업가치에 미치는 영향을 실증분석을 통해 살펴보았다. 2011년부터 2017년까지를 검증기간으로 하고, 유가증권 상장기업을 검증대상으로 한 실증분석 결과는 다음과 같다. 첫째, 전체 표본을 대상으로 연구개발지출의 가치관련성을 확인하기 위한 회귀분석을 실시한 결과 자산화된 연구개발비는 기업가치에 유의한 영향을 미치지 못하지만, 비용화된 연구개발비는 기업가치에 유의한 양(+)의 영향을 미치는 것으로 나타났다. 둘째, 연구개발지출에 대하여 자본화하지 않은 기업을 제외한 후 연구개발지출이 기업가치에 미치는 영향을 분석결과, 자산화된 연구개발비 및 비용화된 연구개발비는 기업가치에 1% 수준에서 유의한 영향을 미치는 것으로 나타났다. 반면, 연구개발지출에 대하여 비용화하지 않은 기업을 제외한 경우 자산화된 연구개발비는 기업가치에 양(+)의 영향을 미치지만 통계적 유의성은 없으며, 비용화된 연구개발비는 1% 수준에서 유의한 영향을 미치는 것으로 나타났다. 셋째, 연구개발지출에 대한 항목 중 인건비, 감가상각비 및 기타 연구개발지출의 경우 기업가치에 유의한 양(+)의 영향을 미치는 반면 재료비와 외주비는 기업가치에 통계적으로 유의한 영향을 미치지 못하는 것으로 나타났다. 지금까지 연구개발지출과 관련된 선행연구는 재무제표를 바탕으로 연구개발지출의 자산화 또는 비용화에 대한 기업가치 관련성을 검증한 반면, 본 연구는 연구개발지출의 자산화 또는 비용화에 대한 기업가치 관련성 이외에 연구개발지출에 대한 개별 항목의 세분화된 공시정보의 가치관련성을 검증하였다는데 선행연구와 차별성이 존재한다.

      • KCI등재

        익사에서 규조류 검사 방법과 신뢰도의 진전

        허기영 대한법의학회 2020 대한법의학회지 Vol.44 No.3

        The forensic significance of the diatom test in diagnosing death due to drowning has been controversial for a long time as diatoms are detected in the non-drowning cases as well. This false positivity may originate from the antemortem as well as postmortem penetration of the diatoms into the bodies. Another problem with the diatom test is the lack of standardization among the different kinds of diatom extraction and identification methods. The author first reviewed the progress in the methods used in the diatom test and then studied the historical arguments in the diagnosis of drowning. Lastly, the research trend in the diatom test since 2000 was evaluated by classifying the manuscripts searched using the keyword “drowning and diatom” on PubMed. Recent studies tend to support the reliability of the diatom test in the diagnosis of drowning when quantitative and qualitative analyses are performed properly with maximum possible reduction in contamination during the preparation of the test samples.

      • KCI등재후보

        내인사에서 검안과 부검 진단 차이 -127예 분석-

        허기영,김광훈,조갑래,이상용 대한법의학회 2013 대한법의학회지 Vol.37 No.1

        Medico-legal investigations in Korea depend mostly on postmortem inspection without autopsy. Both untrained physicians and experienced forensic pathologists may not be able to determine the cause and manner of death only by postmortem inspection. The aim of our study was to show the limitations of postmortem inspection by evaluating the discrepancy between the results of postmortem inspection and autopsy after natural death. The manner of death by postmortem inspection changed to unnatural death in 9.4% of the cases (12 cases/127 cases) after autopsy. The cause of death in most cases was consumption of alcohol, agricultural chemicals, and antipsychotic intoxication. The cause of death by postmortem inspection changed in 24.3% of the cases (26 cases/107 cases) among cases of confirmed natural death after autopsy. The positive predictive value of cause of death by postmortem inspection was higher for cardiovascular disease (79.0%) and lower for chronic alcoholism and/or chronic liver disease (28.6%). This study shows that forensic pathologists could make considerable errors in determining the cause and manner of death without autopsy and emphasizes the necessity to refine medico-legal investigations in Korea by introducing the limited autopsy with toxicologic study and supportive postmortem imaging.

      • KCI등재

        일본의 새로운 사인 조사 제도

        허기영 대한법의학회 2021 대한법의학회지 Vol.45 No.3

        Since after World War II, the death investigation system in Japan has been a dual system; with or without medical examiners. In areas without medical examiners, death investigation focused on unnatural death suspiciously involved with crime and depended on external postmortem examination for noncriminal cases. As a result, the forensic autopsy rate has been low, and several cases of missed homicide have been discovered. The social impact of the missed homicide of a young sumo player has encouraged the reformation of the death investigation system in Japan. “The Act on the Investigating of Cause of Death and on Identification of Bodies Handled by the Police” and the “Basic Act on Promotion of Death Investigation” were launched in 2013 and 2020, respectively. For noncriminal cases, a new type of autopsy becomes available without the consent of the bereaved family. Moreover, the concept and purpose of death investigation are not only to detect crime involvement, but also to extend respect for life and maintain personal dignity. The responsibility of the central government on death investigation service is stressed, including the establishment of a headquarters in the Ministry of Health, Labour and Welfare. This review aims to understand the background and major changes of the reform of the death investigation system in Japan and discuss the issues affecting forensic pathologists.

      • KCI등재

        Expression of Connexin 43 in the Myocardium in Sudden Unexplained Nocturnal Death Syndrome

        허기영,안재우,김의용 대한법의학회 2016 대한법의학회지 Vol.40 No.2

        Sudden unexplained nocturnal death syndrome (SUNDS) occurs predominantly in Southeast Asian people including Koreans. SUNDS is problematic for forensic pathologists because the diagnosis depends on the “exclusion of diagnosis.” Moreover, the pathogenesis of SUNDS is still unclear although some cases are known to be intimately related to the Brugada syndrome. Connexin 43 (Cx43) is a principal protein of gap junction in adult cardiac myocytes, being distributed to the intercalated discs and phosphorylated in normal condition. Ischemia and hypoxia alter the expression of total Cx43 (tCx43) resulting in redistribution of non-phosphorylated Cx43 (npCx43) to the sarcoplasm or lateral cell borders of cardiac myocytes by continuing dephosphorylation. This study aimed to compare the immunoexpression pattern of Cx43 in the cardiac myocytes of SUNDS and ischemic heart disease (IHD). The study group was 26 cases of SUNDS and the control group of 24 cases of IHD with severe coronary atherosclerosis, showing no myocardial ischemic change. There was a significantly different expression of both tCx43 and npCX43 between the SUNDS and IHD group. A greater reduction in both tCx43 and npCx43 and a more delayed redistribution pattern was seen in the myocardium of SUNDS when compared with IHD. In conclusion, these results suggest that the reduced Cx43 expression in SUNDS may be inherent and indicate a risk of arrhythmia.

      • KCI등재

        TiO2 나노 입자를 첨가한 광고분자 필름의 회절효율 값에 대한 연구

        허기영,김대흠 한국광학회 2009 한국광학회지 Vol.20 No.2

        In order to improve the diffraction efficiency of the photopolymer, we prepared a TiO2 added photopolymer and investigated the optical properties. Prepared photopolymer films are based on polyvinyl alcohol (PVA) as a polymer binder, acryl amide (AA) as a photo-polymerizable monomer, triethanolamine (TEOA) as an initiator, and eosin Y as a sensitizer at 532 nm. To prepare the photopolymer films with the uniform thickness, the constant amount (2.5 ml) of the photopolymer solution was dropped on the glass and spread using a spin coater. Then films were dried for 72 hrs in a darkroom (20℃, 40% RH) prior to the optical measurement. Then, the diffraction efficiencies of both the photopolymer films containing TiO2 and non-contained films were measured with the various incident angles (20~70°). Therefore, TiO2 added photopolymer showed 5% higher diffraction efficiency than neat photopolymer without TiO2 addition. The addition of TiO2 into the photopolymer showed the high diffraction efficiency (over 70%) at broad range (20~70°) of the incident angle. 본 연구에서는 광고분자의 광특성을 향상시키기 위하여, TiO2를 첨가시킨 광고분자를 제조하고, 그 광학 특성을 연구하였다. 광고 분자는 PVA를 바인더로, AA를 모노머로, TEOA를 개시제로, Eosin Y를 광감각제로 사용하여 제조하였다. 균일한 두께의 광고분자 필름을 얻기 위하여, 스핀 쿼터를 이용하여 일정양의 광고분자 용액을 슬라이드 글라스에 펼쳐 제조하였다. 건조 조건은 25℃, 습도 60%, 72시간을 유지하였고, 이렇게 제작된 광고분자 필름을 20~70도 범위의 다양한 입사각에서 회절효율을 측정하였다. 그 결과, TiO2가 첨가된 광고분자 필름은 무첨가 필름보다 5% 정도 높은 회절효율 값을 나타내었다. 뿐만 아니라, TiO2의 첨가는 넓은 입사각 범위에서도 높은 효율을 나타내는데 효과적이었다.

      • KCI등재후보

        비닐 봉지를 이용한 질식사

        허기영,김광훈,조갑래,안용우,이상용,홍병옥 대한법의학회 2010 대한법의학회지 Vol.34 No.1

        Asphyxia due to plastic bag is not common. The manner of death may be accidental,suicidal or homicidal. We report an asphyxial death using plastic bag, giving us difficulty in determining the manner of death, suicidal or homicidal. A 32-year-old female was found dead in bathroom and her head was wrapped in a supermarket shopping bag sealed with adhesive tape around the neck. Strangely she was handcuffed behind the back of the victim. Because of no evidence of violence on the body and the presence of a suicide note at the scene, the manner of death was concluded as suicide. This case emphasizes that the interpretation of postmortem examination should be incorporated with the proper investigation of circumstances at the scene of death to determine the manner of death.

      • KCI등재

        PVA/AA/SeO<sub>2</sub> 광고분자 필름의 두께 및 Eosin Y 함량 변화에 따른 회절효율 향상에 관한 연구

        허기영,장환호,김대흠,Her, Ki-Young,Jang, Hwan-Ho,Kim, Dae-Heum 한국광학회 2009 한국광학회지 Vol.20 No.4

        광고분자 필름은 홀로그램을 저장하기 위한 기술로서, 광굴절 결정보다 고감도, 간단한 실시간 처리, 저렴한 가격 등의 장점으로 홀로그래픽 저장기술 응용에 보다 손쉽게 적용할 수 있다. 본 연구에서는 기존의 PVA/AA계 광고분자 필름에 광학적 활성을 가지는 $SeO_2$를 첨가한 광고분자 필름을 제조하였다. 홀로그램을 저장하기 위한 기록매질로서 최적의 회절효율을 가지는 광고분자 필름을 만들기 위하여, 광감각제인 Eosin Y의 농도와 광고분자 필름의 두께를 달리하여 실험하였다. 광고분자 필름의 회절효율은 532 nm 레이저로, $40^{\circ}$의 입사각에서 측정하였다. 실험 결과, Eosin Y의 농도가 0.0045 g이고, 필름 두께가 $297{\mu}m$일 때, 78.70%로 가장 높은 회절효율 값을 나타내었다. Photopolymer is evaluated as better material than the others used for hologram storage, due to many advantages, such as high diffraction efficiency, easy processing, and self-developing. In this study, chalcogenide inorganic compound ($SeO_2$) which has optical activity, was added to polyvinyl alcohol/acrylamide photopolymer films. In order to optimize diffraction efficiency of these photopolymer films, we prepared the photopolymer films with various film thicknesses and Eosin Y content. Diffraction efficiency of the photopolymer films were measured using a 532 nm laser at $40^{\circ}$ incident angle. As a result, the phtopolymer film with Eosin Y content of 0.0045 g and thickness of $297{\mu}m$ showed the highest diffraction efficiency (78.70%).

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