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      • KCI등재

        K-IFRS 도입이 자산손상차손 지속성과 자본시장 반응에 미치는 영향

        김혜리(Kim, Hye-Ri),김정교(Kim, Jeong-Kyo) 한국국제회계학회 2017 국제회계연구 Vol.0 No.72

        본 연구의 목적은 국제회계기준의 도입이 자산손상차손의 질과 자본시장 평가에 미치는 영향을 살펴보고 이를 실증분석하는 것이다. 본 연구는 K-IFRS 도입이 회계이익의 질과 자본시장에 미치는 긍정 및 부정적 영향을 동시에 살펴보기 위하여 발생액 시장이상현상 연구를 이용한다. 분석결과는 다음과 같다. 첫째, K-IFRS 도입 전에 특별손익 항목으로서 자산손상차손 및 유형별 자산손상차손은 지속성이 없었으나 K-IFRS 도입 이후에 이익기업의 자산손상차손 및 유형별 자산손상차손에서 지속성이 있는 것으로 나타났다. 둘째, Mishkin test를 이용하여 자산손상차손 지속성의 자본시장 반응을 분석한 결과, K-IFRS 도입 전 이익기업은 재량적 자산손상차손과 무형자산 손상차손에 시장이상현상이 나타났으나, K-IFRS 도입 후 이익기업은 자산손상 회계기준의 구체성 및 빈번한 자산손상 인식으로 인해 시장이상현상이 나타나지 않았다. 반면, K-IFRS 도입 전 손실기업은 시장이상현상이 나타나지 않았으나, K-IFRS 도입 후 손실기업은 재량적 자산손상차손 및 유형자산과 영업권 손상차손의 지속성을 과대평가하는 것으로 나타났다. 본 연구의 분석결과는 K-IFRS 도입으로 인해 무형자산 손상차손 관련 규정은 개선되었으나 유형자산 및 영업권 손상차손 관련 규정은 여전히 미흡함이 존재한다는 증거를 제시한다. 본 연구는 손익기업을 구분하고 손상차손을 자산 유형별로 나누어서 실증분석 결과를 제시하였다. 이를 통해 K-IFRS 도입으로 긍정적 및 부정적 측면이 발생하는 자산손상차손의 요소를 모두 확인하고 있다는 점에서 기존 연구와 차별성을 가진다. 본 연구의 실증분석결과는 K-IFRS 제 1036호의 미흡한 문단의 개선을 위한 근거자료로 활용되어 보다 완전한 K-IFRS 정착을 위하여 도움을 줄 수 있을 것이라 기대한다. The purpose of this study is to examine the effects of IFRS adoption on the quality of asset impairment loss and capital market valuation, and to conduct empirical analysis. This study uses accruals market anomaly studies to examine both the positive and negative effects of K-IFRS adoption on earnings quality and capital markets. The results of the analysis are as follows. First, asset impairment loss and asset impairment loss by type before K-IFRS adoption were not persistent, but persistent after K-IFRS adoption. Second, as a result of analyzing the capital market response of the asset impairment using the Mishkin test, profit firms before K-IFRS adoption show that there is market anomaly in the discretionary asset impairment loss and intangible asset impairment loss, but after K-IFRS adoption did not show market anomaly due to the specificity of asset impairment accounting standards and frequent recognition of asset impairment. Loss firms before K-IFRS adoption did not show market abnormalities, but after K-IFRS adoption overestimates the persistence of impairment loss of discretionary asset, tangible asset, and goodwill. The results of this study provide evidence that K-IFRS adoption has improved the standard for impairment of intangible assets, but that the standard on impairment of tangible assets and goodwill are still insufficient. This study divides the profit-and-loss firms and classifies them by asset impairment type, and presents the empirical analysis results. This is different from the previous studies in that it confirms all asset impairment factors that have positive and negative aspects due to K-IFRS adoption. The findings of this study are expected to be useful as a basis for the improvement of the insufficient paragraphs of K-IFRS 1036, which will help to establish a more complete K-IFRS settlement.

      • KCI등재

        기업의 수명주기와 사내유보가 기업가치에 미치는 영향

        김혜리(Kim, Hye-Ri),허익구(Hur, Ik-Koo) 한국경영교육학회 2020 경영교육연구 Vol.35 No.4

        [연구목적] 본 연구는 기업의 수명주기와 사내유보가 기업가치에 미치는 영향을 살펴보는 것을 목적으로 한다. 기업의 성장기, 성숙기, 쇠퇴기에 따라 매출 및 기업규모에 차이가 존재하는 것과 관련하여 당기순이익과 이익잉여금이 기업가치에 미치는 영향에 차이가 있을 것이라 예상하고, 기업의 사내유보 관련 연구에 추가적 증거를 제공하고자 한다. [연구방법] 본 연구는 사내유보가 기업가치 제고에 미치는 영향을 분석하기 위하여 기업가치를 주가와 Tobin’s Q의 두 가지 종속변수를 이용하여 기업 수명주기와 사내유보(당기순이익, 이익잉여금)가 기업가치에 미치는 영향을 회귀분석의 방법으로 실증분석한다. [연구결과] 첫째, 성장기 기업의 당기순이익은 미래 기업자산의 확충 재원으로 사용될 수 있기 때문에 성숙기와 쇠퇴기 기업에 비해 주가 향상에 미치는 영향이 더 큰 것으로 나타났다. 반면, 성숙기와 쇠퇴기 기업에서는 이익잉여금이 주가 향상에 미치는 영향이 더 큰 것으로 나타났다. 둘째, 성장기에서 당기순이익(이익잉여금)의 증가가 시가총액에 미치는 긍정적인(부정적인) 영향은 성숙기와 쇠퇴기와 비교하여 더욱 강화(완화)되는 것으로 나타났으나, 성숙기와 쇠퇴기에서는 당기순이익(이익잉여금)이 시가총액에 미치는 긍정적인(부정적인) 영향이 약화(강화)되는 것으로 나타났다. [연구의 시사점] 본 연구의 결과는 기업가치 제고를 위해서 성장기 기업 경영자는 이익잉여금 보다는 당기순이익 증대를 위하여 매출에 도움이 되는 설비투자를 증설하고 기업내 초과이익잉여금이 쌓이지 않게 주의를 하여야하며, 초과이익잉여금의 보유 가능성이 높은 성숙기와 쇠퇴기 기업의 경영자들은 비영업용 자산에 투자되어 있는 이익잉여금을 인력 및 연구개발에 재투자하여 기업가치 증대를 모색해 나가야함을 시사한다. [Purpose] The purpose of this study is to examine the effect of firm life cycle and internal reserve on firm value. It is expected that there will be a difference in effect of net income and retained earnings on corporate value in relation to differences in sales and firm size depending on firm’s life cycle. [Methodology] This study empirically analyzes the effect of firm life cycle and internal reserve on corporate value using two dependent variables of firm value (stock price and Tobin’s Q) by regression analysis. [Findings] First, as the net profit of a growing firm can be used as a resource to expand future corporate assets, it has a greater effect on the share price improvement than a mature and declining firm. On the other hand, in the maturity and decline period, the effect of retained earnings on the share price was found to be greater. Second, the positive (negative) effect of the increase in net income (retained earnings) on the firm value during the growth period was found to be strengthened (relaxed) compared to maturity and decline. On the other hand, in the maturity and declining period, it was shown that the net income (retained earnings) weakened (strengthened) the positive (negative) effect on firm value. [Implications] The results of this study suggest that managers in maturity and declining periods, when there is a high possibility of retaining excess internal reserve, should seek to increase firm value by reinvesting internal reserve invested in non-operating assets into human resources and R&D.

      • KCI등재

        Affective Labor, Creative Life and the Condition of Cognitive Capitalism

        Yoshitaka M?ri 서울대학교 아시아연구소 2018 아시아리뷰 Vol.7 No.2

        The term ‘creative’ or ‘creativity’ is often used not only in art and culture but also in education and even in business in Japan today. In this paper, firstly I would like to examine the way in which the idea of the creative industries have developed over the last two decades and expanded as a category in Japan. Secondly, I would like to critically discuss the ideology of creativity in the new capitalist economy by looking at government and business discourse in Japan. Through these investigations, I would like to look at problems of working conditions in the creative industries.

      • KCI등재

        한약재 주정 추출물이 종자발아와 유묘생장에 미치는 영향

        김진효 ( Jin Hyo Kim ),김준영 ( Jun Young Kim ),류성지 ( Sung Ji Ryu ),최근형 ( Geun Hyoung Choi ),김원일 ( Won Il Kim ),김세리 ( Se Ri Kim ),박병준 ( Byung Jun Park ),조남준 ( Nam Jun Cho ) 한국환경농학회 2014 한국환경농학회지 Vol.33 No.3

        BACKGROUND: Herbal extracts have been screened fortheir inhibitory effect of seed germination and rootdevelopment on weeds, but there is a scarcity of reports forcrop growth regulation. The objective of this research wasto develop a growth inhibitor on Brassica campestris, andits effective extraction method from herbal medicineextract. METHODS AND RESULTS: Eighty four herbal medicineextracts were tested for their plant growth inhibitionactivity on B. campestris. The alcohol extracts of Artemisiaannua, Cinnamomum cassia, and Mentha arvensisinhibited over 30% of germination and the extract of A. annua, and C. cassia inhibited over 70% of radicle growthat 0.1 % w/w treatment. The partially purified extracts of A. annua, and C. cassia with dichloromethane and hexaneshowed stronger radicle growth inhibition than the crudeextracts on B. campestris. The diethyl ether extract of A. annua showed a similar 50% radicle growth inhibition (RI50= 45 mg/L) to its partially purified extract withdichloromethane or hexane, but the diethyl ether extract ofC. cassia showed a worse RI50 than the purified extract. CONCLUSION: The alcohol extracts of A. annua, and C. cassia showed potent radicle growth inhibition propertieson B. campestris. Diethyl ether proved to be a good solventfor simple extraction from A. annua.

      • Economic Targets and Loss Aversion in International Environmental Cooperation

        Doruk İ,riş, 한국유통과학회 2015 KODISA ICBE (International Conference on Business Vol.2015 No.-

        '스콜라' 이용 시 소속기관이 구독 중이 아닌 경우, 오후 4시부터 익일 오전 7시까지 원문보기가 가능합니다.

      • KCI등재후보

        눈(目)과 에로티즘 : G. Bataille의 Histoire de l'OEil

        권이오 한국 프랑스어문교육학회 2003 프랑스어문교육 Vol.15 No.-

        Malgre´ des e´ pisodes banals, il y a dans la vie bumaine des choses qui jouissent d'un privile`ge, et qui sont entoure´ s en voile mystique. Naissance, Marriage, et Mort. Ils se constituent des ce´ re´ monies me´ morables en occupant la partie principale dans l'histoire de l'Homme. D'abord, il est inte´ ressant de suivre la pense´ e de Georges Bataille, qui lie ces ce´ re´ monies 'divines' au principe 'tabou-violation'. Pour lui, les hommes ont aussi bien une angoisse effrayante qu'un de´ sir secret devant la frontie`re d'Homme et de Dieu. Les personnages das Histoire de l'(Eil font l'expe´ rience du plaisir sexuel et de la mort. Mais ils de´ couvrent 'la prison' qui les empe^che de de´ passer la limite de l'expe´ rience humaine. Donc, ils font ressentir le plaisir extraordinaire par les cadavres qui ge´ missent dans la prison. 'L'(Eil dans Histoire de l'(Eil marque, pour Brian T. Fitch, avec l'acte sexuel, l'un des moyens privile´ gie´ s pour atteindre l'autre monde. Donc, nous pourrions supposer que 'L'(Eil' soit le passage qui conduit des cadavres vivants a` la Nature pleine de vitalite´ divine, en les libe´ rer de leur prison. Mais il faut un gigantesque sacrifice pour l'acce`s a` la dimension divine. L'Erotisme de Georges Bataille qui se rapporte au rite sacrificiel et a` l'Initiation est une sorte de the´ orie sur la mort. Bataille insiste sur cette mort, c'est-a`-dire le sacrifice de soi. Bien que cela veille dire la perte de l'existence, les hommes ne peuvent e^tre un Homme ve´ ritable sans quoi.

      • 홍루몽의 평가 : 홍루몽의 세계

        곽이부 濟州大學 敎養學部 1975 論文集 Vol.4 No.-

        Since "Hung Lou Meng"(紅樓夢) the light in Ching Dynasity(淸代), it has been widely read. Readers of this work were little interested in the author of the work. Tsao Hsiieh Chin was indicated as the author of the novel by "Hu Shih" in 1921. His ancestors were from Han(漢), who were retainers rendered distinguished services for the foundation of Ching Dynasity, devating themselves successively to the country as superintendents of the court cloth workers in Chiang Ning(江) district, his family being very wealthy. After Kang Hsi(康熙) emperos death, however, his family's influence declined. by which they found themselves under the necessity of moving to the western suverb of Peking, being reduced to poverty. Tsao Hsueh Chin wrote "Hung Lou Meng"(紅樓夢) from its 1 st to the 80th chapter, and Kao-e added 40 chapters more to 120 chapters. There is a mansion passessed by the nobility of Chia lineage in 'Shih Tou" castle. Shich Tai Chun, a grandmother and supreme authority, lives in the mansion with the hero, Chia pao y?, winning her favor all to himself, being a handsome boy. The story of the work stems from the process of choasing a spouse fur Chia pao yu. where affcction of his cousin sisters, Hs?eh pao Chai and Lin Tai Y? was entangled, and the story develops by discription of trivial occurrences and events which take place among the family Yuan Chuan(元春), his elder sister and the empress, built Ta kuan yun(大觀圓)(a grand garden) in commemoration of her return home. A misfortune befalls to his family owing to economical failure of the house brough about on the occasion. The girls with whom Chia pao yu falls in love leave him one after another (the story is described. in the chapters from the 1st to the 80th). Upon the empress Y?an Chuan's death, father of Chia Pao Y? is dismissed from his government post upon suspicion of profeteering, and he forfeits his property, being condemned to exile. A proposal of maniage for Pao Y?i is made,and his grandmather Shih Tai Chtin and his mother Wang, by mutual agreement and confidentially, choose Hs?eh Pao Chai orthodox utiliterian as his spouse. Chia Pao Y in reality loves Lin Tai Y? more than any one else, and knows nothing about the inspiracy of choosing Hs?eh Pao Chai as his bride. Chia Pao Y?, finds Hs?eh Pao Chai as his bride instead of Y? on the wedding ceremony. Lin Tai Y? kills herself out of disappaintment in love on the wedding night. Chia Pao Y? incompliance with his father's advice devotes himself to study, and passes the higher civil service examination the next year, but as soon as he leaves the examination hall he enters the priesthood. The characters of "Hung Lou Meng" consist of 448, and it is a stream-of-consciousness standing comparison with ar and Peaceof Tolstoi. The work attracts reader's keen interest on th merits of its vast tragedy and its delicate and subtle description of the heroines appeared on the stage. The write is about to pen in this thesis a tragic characteristic and the heroines the description of which the writer has given.

      • 중금속 이온 존재 하에서의 아스코르브산 자동산화반응에 대한 단백질의 영향

        김미옥,유리나 울산대학교 2002 생활과학논문집 Vol.4 No.1

        Effects of superoxide dismutase(SOD), catalase, and such other proteins as bovine serum albumin(BSA), ovalbumin, lysozyme, and γ-globulin on the autoxidation rates of L-ascorbic acid(AsA) in the presence of heavy metal ions in aqueous solution and buffer solution were studied. AsA was dissolved in a ultra-refined water and 0.07 M potassium phosphate buffer (pH 7.4, treated Chelex-100) at a concentration of 50μM and 5 μM Fe(Ⅲ) or 0.1 μM Cu(Ⅱ) was added, and a oxygen gas was bubbled through the solution at a flow rate of 200 ml/min at 35℃. The amount of remaining AsA in the reaction mixture was determined by using a UV spectrophotometer(at 265 nm). It was confirmed that the ratio of remaining AsA was significantly larger in the presence of SOD, catalase, BSA, ovalbumin, lysozyme, and γ-globulin than in the absence of proteins. It was suggested that the non-enzymatic effects of SOD, catalase and some other proteins might be involves in the stabilization of AsA.

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