기업의 사회적 책임활동과 이익조정과의 실증분석

박준령(Park Joon-ryong),김요환(Kim Yeo-hwan) 한국국제회계학회 2017 국제회계연구 Vol.0 No.72

본 연구는 기업의 사회적 책임활동(CSR)이 이익조정에 미치는 영향에 대해 분석하였다. 구체적으로 한국지배구조원의 ESG 평가지수를 CSR의 대용치로 사용하여 이익조정과의 관계를 실증분석 하였다. 최근 기업의 사회적 책임활동에 대한 관심이 증대되고 있는 반면, 연구결과는 다소 일관된 결과가 도출되기 어려운 실정이다. 이에 본 연구는 대상표본을 Kospi 기업과 Kosdaq 기업으로 구분하고 보다 정성적인 CSR의 대용치(proxy)로 한국지배구조원의 평가지수를 이용하여 기업의 사회적 책임활동이 이익조정에 미치는 영향을 분석하였다. 2011년부터 2013년까지 상장 기업 중 ESG 평가지수가 보고 된 기업을 대상으로 분석한 결과 CSR 수준이 높을수록 이익조정은 감소하는 것으로 나타났다. 다만 Kosdaq 기업의 경우 이익조정 수준을 증가시키는 것으로 나타났는데, 이는 Kospi 기업에 비해 규모가 작고 수익성이 낮은 Kosdaq 기업의 고유한 특성에 기인하는 것으로 해석할 수 있다. The purpose of this paper is to examine whether there is the relationship between earnings management and corporate social responsibility(CSR) on KOSPI and KOSDAQ firms. Based on the argument that CSR would play the role of reducing conflicts between firms and society, this study hypothesized that corporate social responsibility would be concerned in the firms’ earnings management. This study examined theses hypotheses, using a sample of Kospi and Kosdaq firms over three-year period (2011-2013). An ESG(Environment, Social, Governance) index published by Korean Corporate Governance Service (KCGS) was used as the measure of corporate social responsibility. The results of this study find that the firms with high CSR exhibit the decrease of earnings management. Kosdaq firms show the increase than Kospi firms in the effect of earnings management and these results are robust across different measures of variables and testing methodologies.

도로교통환경에 따른 지역주민들의 도로평가에 관한 연구

정준영,정헌영,김승룡 釜山大學校 都市問題硏究所 1998 都市硏究報 Vol.6 No.-

AbstractAs the purpose of this study is to figure out how residents (who are living near each road) estimate the road, we have focussed on the amenity, beauty, safety and convenience of roads from main arterial roads to local roads.Therefore, 14road-lines were selected out of 104 named in pusan to understand thier characteristics, current land-use and traffic characteristics. and we also have surveyed residents' oppinions on traffic environment.Based on these results, we have built local people's estimate-model over the amenity, beauty, safety and convenience of those roads to get thier characteristics.Additionally, we have estimated how much each characteristic effected on the aggregate estimation of the road. As the purpose of this study is to figure out how residents (who are living near each road) estimate the road, we have focussed on the amenity, beauty, safety and convenience of roads ranged from main arterial roads to local roads. Therefore, 14road-lines were selected out of 104 named roads in pusan to understand thier characteristics, current land-use and traffic characteristics, and we also have surveyed residents' oppinions on traffic environment. Based on these results, we have built local people's estimate-model over the amenity, beauty, safety and convenience of those roads to get thier characteristics. Additionally, we have estimated how much each characteristic effected on the aggregate estimation of the road.

地方政府의 行政情報公開에 對한 評價와 課題

유호룡,이준호 안양대학교 사회과학연구소 2000 社會科學硏究 Vol.7 No.-

In the beginning of new millenium, the important subject of Korean local autonomy is the citizen participation which leading to participation democracy. The fundamental precondition of such participation is the opening of government information. The freedom of government information is not only the tool of democratization of public administration, but also practical method in that of leading to competitive local autonomy. That is the freedom of government information is able to lead to solving of conflict, society integration, acception of policy and so on. The Freedom of Government Information Act from 1998 does not satisfactorily vitalize yet. The problems are weak management system of information, insuffient campaign, inactive use of the electronic openning of information. Also because of incorrect cognition in the openning of information, civil servant frequently reject the request of information. For vitalizing the freedom of government information, firstly, management system of information should be put in good order. secondly, local government has to campaign about the substance of the Act. The most important thing is the positive cognition of both citizen and civil servant.

우리 나라 福祉情報化의 發展方向

유호룡,이준호 안양대학교 복지행정연구소 2000 福祉行政硏究 Vol.16 No.-

Nowadays, Informatization is important task which influence upon national future. Specially, welfare Informatization serves as the increase in the quality of life. This while, Korean Government has promoted the project of national Informatization. As a link of the project, welfare Informatization has been carried on. But many problems were discovered in the project. For the development of welfare Informatiration, followings are demanded. ① Intergration of the welfare service system ② Construction of the on-line service system ③ Construction of the effident welfare management information system ④ Intimate informatization by the participation of the user and the client ⑤ Construction of the welfare Information service that is focused on the community.

總膽管結紮로 因한 血淸 Alkaline Phosphatase 및 Lactate Dehydrogenase의 Isozyme 像의 變動

李斗龍,曺準承 慶北大學校 醫科大學 1980 慶北醫大誌 Vol.21 No.2

膽管閉塞으로 因해서 膽汁鬱滯를 일으키면 血淸中의 alkaline phosphotase(ALP)와 lactate dehydrogenase(LDH)의 活性과 그 isozyme像에 어떠한 變動이 오는가를 알아보기 위하여 쥐를 使用하여 이의 總膽營을 結紮하고 一定時間後에 採血하여 이들 變動如何를 調査한 成續을 要約하면 다음과 같다. 總膽管結紮을 하면 血淸 ALP는 上昇하기 시작하여 24時間째에 正常値의 4倍以上으로 增加하여 最高値에 達하였으며 以後 72時間째까지 계속 높은 값을 維持하였다. 그리고 이 增加는 actinomycin D의 投與로써 阻害되었었다. Cellulose acetate膜을 利用한 ALP의 電氣泳動像은 膽管結紮에 의해서 isozyme pattern에 變動이 일어났었다. 正常 쥐血淸의 ALP는 肝性型 ALP와 小腸性型 ALP의 두 isozyme이 存在하였으며 그 含重比는 악 3:7로서 小腸性型 ALP가 2倍以上 많았었다. 그러나 膽營結紮後에는 肝性型 ALP가 점차 增加하여 72時間뒤에는 이 比率이 逆轉되어 肝性型 ALP가 월등히 많아졌었다. 그리고 膽管結紮後 24時間째는 α_1-globulin位 移動性인 肝性型 ALP가, 48時間째는 다시 albumin位移動性 肝性型 isozyme이 새로 나타났었다. 그리고 이들의 活性度는 各各 全活性度의 約 9% 및 10%에 該賞되었었다. 한편 血淸 LDH의 總活性度도 膽管結紮에 의해서 上昇하였으며, 24時間째에 約 5倍로 增加해서 最高値에 達했다가 以後 漸次 減少되었다. 그리고 이 增加도 actinomycin D의 投與로써 阻害되었었다. Cellulose acetate膜을 利用한 血淸 LDH의 電氣泳動像도 膽管結紮에 의해서 그 isozyme pattern에 變動이 일어났었다. 正常 쥐血淸 LDH는 主로 LDH-1와 LDH-5의 두 isogyme이 存在하였으며, 그 含量比는 약 2:8로서 LDH-5가 4倍나 많이 含存되어 있었으나 膽管結紮로써 이 比率은 逆轉되어짐과 同時에 LDH-2, LDH-3, LDH-4 등의 isozyme이 나타났었다. 以上과같이 膽管結紮은 肝性型 ALP와 LDH의 H型 subunit의 生成을 亢進시켜서 이들 酵素의 isozyme pattern을 變動케하는 要因이 되었다고 하겠다. Changes in isozyme patterns of serum alkaline phosphatase(ALP) and lactate dehydrogenase (LDH) after the ligation of the bile duct were investigated in albino rats weighing approximately 200Gm. Rats with sham operation were used as a control. Rats were sacirifed 6, 24, 48 and 72 hours after the surgery. Serum samples of each group were analyzed for determinations of enzyme activities and electrophoretic patterns of isozymes by using a cellulose acetate membrane. The ligation of the common bile duct produced the marked increase in serum levels of both ALP and LDH, and the ratio and the number of isozymes. The ALP level showed plateau at 24 hr (4 times higher than the control) and maintained at high level until 72 hr. However the LDH level reached the peak at 24hr (5times higher than the control) and then decreased gradually. The increase in the enzyme activities was inhibited by administration of actinomycin D. Normal electrophoretic patterns of serum ALP revealed two isozymes, namely hepatic and intestinal ALP and its ratio was 3:7. However, the ligation of the bile duct reversed the ratio (approximately 7:3 at 72 hr). Bile duct ligation also changed ALP isozyme patterns on the electrophoresis. A new isozyme pattern of hepatic ALP appeared on the position of alpha-1 globulin migration at 24 hr and another pattern on the albumin position, namely ectopic and ultraectopic hepatic ALP. Isozyme patterns of serum LDH were also changed after the bile duct ligation. Normal rat serum showed two isozymes of LDH-1 and LDH-5, and its ratio was appraximately 2:8. However, the ratio of the LDH-1 to LDH-5 was reversed and isozymes of LDH-2, LDH-3 and LDH-4 were appeared newly after the ligation. The above results suggest that the ligation of the common bile duct might stimulate the formation of hepatic ALP and H-type subunit of LDH.

PGE_2와 DBcAMP가 골조직 세포의 생리적 활성에 미치는 영향

이준기,채한정,강장숙,김형룡 원광대학교 생체재료·매식연구소 1998 원광생체재료·매식 Vol.7 No.2

One of the primary functions for which bones have evolved is to act as structural support. To achieve this goal, bones are remodeling throughout life so that their structure remains optimal for the prevailing mechanical environment. Bone remodeling consists of an initial phase of osteoclastic bone resorption followed by a bone formation period. Prostaglandins are potent regulators of bone formation and bone resorption that can have both stimulatory and inhibitory effects. Elevation of intracellular cAMP is an important intracellular signaling mechanism involved in the regulation of the expression of many proteins. In this study, the author examined whether PGE_2 or DBcAMP affected osteoblastic activation or osteoclastic differentiation in mouse bone marrow cells and osteosarcoma ROS 17/2.8 cells. The effect of PGE_2 and DBcAMP on the cell proliferation was measured by the incorporation of [^3H]-thymidine into DNA. From the result, PGE_2( 0.5-1 ㎍/ml ) and DBcAMP(0.1-0.5 mM) inhibited the [^3H]-thymidine incorporation into DNA. The effect of PGE_2 and DBcAMP on the induction of alkaline phosphatase(ALP) was investigated in ROS 17/2.8 cells cultured in medium containing 0.4% fetal bovine serum. PGE_2 and DBcAMP stimulated ALP activity in the cells. PGE_2 also increased the intracellular cAMPs contents with a maximal effect at 0.5 ㎍/ml. ROS 17/2.8 cells released nitric oxide upon stimulation of PGE2 or DBcAMP with interferon-γ. PGE_2 and DBcAMP increase the phosphorylation level of CREB(cAMP response element binding protein) without any change on the amount of CREB protein. Also, PGE_2 (10^-6 M) and DBcAMP (10^-4 M) significantly increase the generation of osteoclast-like cell in mouse bone marrow cell culture system. In conclusion, the results of this study suggested that PGE_2 and cAMP should appear to be an important regulatory molecule in the processes of bone formation and resorption.

總膽管給紮로 인한 肝및 血淸中의 乳酸脫水素酵素의 變動

曺準承,李斗龍 慶北大學校 1979 論文集 Vol.28 No.-

This report was intened to characterized the change of serum and hepatic lactate dehydrogenase (LDH) activities after the common bile duct was ligated. For these purpose albino rats of approximately 200g were subjected to the common bile duct ligation or sham operation and killed by collecting blood at 6, 24, 48 and 72 hour after, and the liver (0.2g) was homogenized in 5 times of the saline solution with a glass homogenizer followed by ultracentrifugation, and then the supernatant was used as a enzyme source. LDH activity was measured by the modified method of Caubaud-Blewski. With the bile duct of rats ligated, serum LDH activity was increased significantly and reached the maximum (about 5 times of the control level) after 24 hour and them decreased gradually. The level of hepatic LDH activity was also changed in proportion to the that of serum LDH, but was not showed remarkable increase the same as the serum. And those increases of the enzyme activity were inhibited by administration of actinomycin D.

絶食 및 攝食狀態에서 脂質 및 蛋白質合成에 대한 glucose-[U]-^14C의 利用度

李斗龍,曺準承 慶北大學校 醫科大學 1979 慶北醫大誌 Vol.20 No.2

動物에 注入한 glucose가 個體의 組織蛋白質과 脂質合成에의 利用과 또한 이것이 絶食狀態에서 어떻게 變動하는 가를 調査하기 위하여 쥐를 一定한 期間 같은 條件에서 飼育하고서 正常攝食을 시킨 群과 24時間 絶食시킨 群으로 나누어서 體重 100g當 glucose-[U]-^14C4μC와 glucose 100mg의 水溶液을 腹腔內로 注入하고 3時間뒤에 動物을 잡아서 各 組織 ?? 腦, 肺, 心筋, 橫隔膜, 肝, 脾, 腎, 胃, 小腸, 大腸 및 大腿筋을 摘出하여 各各 0.2g씩 달아서 pool로 하여 生理的食鹽水로써 5% homogenate를 만들어서 蛋白質과 脂質을 分離하고 이 中에 編入된 放射性 炭素의 活性을 測定하였다. 正常 攝食狀態에서보다 絶食狀態에서 投與한 glucose-[U]-^14C의 組織蛋白質과 脂質에의 編入率은 各各 10% 및 60%씩 增加되었다. 投與한 glucose-[U]-^14C의 脂質에의 編入率은 같은 무게의 蛋白質 編入率은 같은 무게의 蛋白質에의 그것보다 正常攝食 때는 約 3.3倍, 絶食狀態에는 4.4倍가량 높았다. 以上의 結果로서 攝取된 glucose는 組織蛋白質보다 脂質合成에 훨씬 많이 利用되며, 動物이 絶食狀態에선 投與된 glucoserk 組織蛋白質이나, 脂質合成으로으 利用이 다 같이 增加되나 이것도 蛋白質보다 脂質合成에 더욱 많이 利用되어진다고 하겠다. In order to examine the rate of utilization of glucose for the synthesis of lipid and protein, albino rates were divided into two groups: the control group was fed ad libitum and the experimental group was fasted 24 hours. A single dose of 4μC of glucose-(U)-14C with 100gm body weight was administered intraperitoneally in 1ml water. Three hours later, the rats were sacrified and then 0.2gm of each tissues of brain, lung, heart, diaphragm, liver, spleen, kidney, stomach, small and large intestines, and femur muscle were pooled and homogenized with 0.85% saline. Lipid and protein were extracted and the adioactivity of labeled carbon incorporated into lipid and protein was counted. The utilization of glucose for the synthesis of both lipid and protein was greater in the fasted group than in the fed group. The fasted group showed 60% higher incorporation of glucose into lipid and 10% higher incorporation of glucose into protein than the control group. The amount of glucose incorprated into lipid was higher than that into the same weight of protein: 3.3 times higher in the control group and 4.4 times higher in the fasted group. The results suggest that: 1) the injected glucose was utilized more for lipogenesis than for protein synthesis both in fed and fasted rats: 2) after 24-hour fasting, the synthesis of lipid and protein from glucose was increased.

전도성 고분자 센서 어레이를 이용한 휘발성 유기 화합물 가스 인식

이경문,주병수,유준부,황하룡,이병수,이덕동,변형기,허증수 한국센서학회 2002 센서학회지 Vol.11 No.5

휘발성 유기 화합물 가스(Volatile Organic Compounds)를 인식하고 분석하기 위하여 전도성 고분자 센서어레이를 이용한 시스템을 제작하였다. Polypyrrole와 Polyaniline을 화학중합법으로 센서에 전도성고분자막을 형성하였고 이를 통해 VOC 검지용 센서 어레이를 제작하였다. 센서어레이로부터 측정되는 다차원 데이터는 주성분분석법(PCA)과 RBF(Radial Basis Function Network)을 이용하였다. 제안된 시스템으로 VOCs 가스를 인식하는데 있어서 RBF Network이 PCA방식보다 더욱 효율적인 것으로 판단되었다. We fabricated gas recognition system using conducting polymer sensor array for recognizing and analyzing VOCs(Volatile Organic Compounds) gases. The polypyrrole and polyaniline thin film sensors which were made by chemical polymerization were employed to detect VOCs. The multi-dimensional sensor signals obtained from the sensor array were analyzed using PCA(principal component analysis) technique and RBF(radial basis function) Network. Throughout the experimental trails, we confirmed that RBF Network is effective than PCA technique in identifying VOCs.

분절간 척추경 나사 고정과 척추전이법을 이용한 특발성 척추 측만증의 치료

석세일,김진혁,이상민,정의룡,김성수,이정희,박준석 인제대학교 백병원 2002 仁濟醫學 Vol.23 No.2

Objective : To report the clinical result of segmental pedicle screw fixation and translation technique in surgical correction of idiopathic scoliosis. Methods and materials : Ten idiopathic scoliosis. patients treated with segmental pedicle screw fixation and translation technique were analyzed retrospectively. The mean follow-up interval was 23.8months, with a minimum of 12 months. Eighteen structural curves were fused in one double curves(King type Ⅰ), seven double thoracic curve(King type Ⅴ) and two thoracolumbar curve. Deformity correction, apical vertebral rotation(AVR), apical vertebral translation(AVT), trunk balance, shoulder balance and complications were evaluated. Result : The structural curve was corrected from 47.4±10.6° to 20.3±5.9° at 1week after surgery and 55.6±14.1° at latest follow-up. AVR was corrected from 2.06±0.4 to 0.94±0.41 at 1week after surgery and latest follow-up. AVT was improved from 25±15.7㎜ to 11.5±7.3㎜ at 1week after surgery and 12.3±7.3㎜ at latest follow-up. There were no trunk imbalance(less than 10㎜ distance from C7 plumb line), no shoulder imbalance(less than 10㎜ shoulder height difference) and no screw related complications. Conclusions : The segmental pedicle screw fixation and translation technique is an effective method in treating for idiopathic scoliosis.