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.

혼합전파로에서의 MF대 전계강도 예측에 관한 연구

박용식 木浦海洋大學校 1997 論文集 Vol.5 No.2

The Radio wave Pre-estimate Model has been studied actively it by increacing a practical use of frequency more than VHF band in the Radio-Communication. The Field Strength Pre-estimate of MF band-Radio wave has being used for very important role in the selectivity of a transmission-point of a MF Broadcasting station. But A Study on the Radio wave Model below MF band is very small actual circumstances. Accordingly, this Paper has been studied on the propagation of important Land and Sea mixing Radio wave path due to service area pre-estimate of a MF Broadcasting station.

실관막을 이용한 중금속 추출에서 물질전달에 미치는 분배비의 영향

李龍珍,金英一,陳道源,黃德基,朴東源 동아대학교 공과대학부설 생산기술연구소 1997 生産技術硏究所硏究論文集 Vol.2 No.1

The liquid-liquid extractions by use of microporous hollow fiber membrane modules are fast compared with conventional extraction equipment. Because they have a large surface area per volume. Solute diffuses out of the feed solution, through the fibers' porous wall, and into the extractant. The extractant and feed can be contacted at high speed, there are no problems with flooding, loading and channeling. Moreover, these modules should be characterized by low investment and operating costs because of the reduced hardware and the favorable hydrodynamics which minimizes concentration polarization and membrane fouling. In this paper, it was investigated the extraction selectivities for liquid-liquid extraction of heavy metal(Cd(Ⅱ)Co(II)) from dilute aqueous solution into the eatractants(EHPNA and TBP) by using the hydrophobic hollow fiber module. We also examined the effect of distribution ratio on the overall mass transfer coefficients.

소수성중공사막에서 중금속의 추출속도에 관한 연구

이용진,박동원 동아대학교 공과대학부설 생산기술연구소 1998 生産技術硏究所硏究論文集 Vol.3 No.2

The liquid-liquid extraction by use of hollow fiber membrane modules are fast compared with conventional extraction equipment. Solute diffuses out of the feed solution, through the febers' porous wall, and into the extractant. The extractant and feed can be contacted at high speed, there are no problem with flooding, loading and channeling. In this paper, it was investigated the extraction of Zn(Ⅱ) from acidic solution into the organic extractant and the stripping of Zn(Ⅱ) into the aqueous NaOH solution by using hydrophobic hollow fiber membrane. In this case of extraction, it was found that the long-chain aliphatic amine such as TDA was satisfactory extractant for the extraction of Zn(Ⅱ). We observed that the decrease of the fraction of Zn(Ⅱ) remaining in the feed depends on the increase of acid concentration. Degree of Zn(Ⅱ) stripping by NaOH solution was large, but mass transfer coefficients for the stripping process were smaller than those for the extraction process.

막반응기를 이용한 Ni(Ⅱ)의 추출 및 회수에 관한 연구

이용진,박동원 동아대학교 공과대학부설 생산기술연구소 1998 生産技術硏究所硏究論文集 Vol.3 No.2

It was investigated that extraction of Ni(Ⅱ) from aqueous solution into the organic DOPP and the stripping of Ni(Ⅱ) from the Ni(Ⅱ)-DOPP complex into NaOH aqueous solution by using hydrophobic hollow fiber membrane. One of the main factors governing the process of Ni(Ⅱ) extraction through the hollow fiber membrane by DOPP is the initial concentration of acid of the aqueous solution. In this paper, when the acid concentration is higher than 1.0×10^-4 mol/dm^3, we observed that the decrease of the fraction of Ni(Ⅱ) remaining in the aqueous solution depends on the that of acid concentration. On the contrary, at the low concentration, the decrease of the fraction does not depends on the acid concentration. It was found that the mass transfer rates of stripping process were smaller than those of the extraction process. This result was expected that membrane resistance, neglected in the extraction process, acts on the stripping process when organic phase flow in the tube side of the hydrophobic membrane.

디지털 방송기술의 도입에 대한 대책 연구

朴龍湜 木浦海洋大學校 1994 論文集 Vol.2 No.1

A Digital Technique will offer the Broadcasting Service of New mode by means of increasing system used. And so, it is necessary to deal efficiently with the Hard-ware and Soft-ware. This Paper propose the several countermeasures due to introduction of the New Broadcasting Technique.

病院感染(Hospitalism) 이야기

奇龍肅 대한감염학회 1977 감염 Vol.9 No.1

疎水性 中空絲膜을 이용한 Cu(II)의 透過抽出

李龍珍,金萬壽,朴東源,金英一,黃德基 東亞大學校 大學院 1997 大學院論文集 Vol.22 No.-

Liquid-liquid extractions by use of microporous hollow fiber modules are fast compared with conventional extraction equipment because of the large surface area per volume. In these modules, the extractant and feed can be contacted at high speed andtwo flows are completely independent, so there are no problems with loading and channeling. In this paper, it was investigated the extractability for liquid-liquid extraction of Cu(Ⅱ) from dilute aqueous solution into D2EHPA(di-2-ethylhexylphosphoric acid), TBP(tri-n-butyphosphate) and TOA(tri-n-octylamine) as organic extractants by using the hydrophobic hollow fiber module. To determine the dependence of mass transfer rate on distribution of Cu(Ⅱ) in the module, we compared the overall mass transfer coefficient with distribution ratio. From these experiments, we identified the effect of distribution ratio on the overall mass transfer coefficient was, for the low H, the K? was increased with increasing H, but high value of H, the effect of H on K? could be negligible.

실관형 막모듈에 의한 Hg(Ⅱ)의 분리에 관한 연구

이용진,김만수,황덕기,박동원 동아대학교 환경문제연구소 1997 硏究報告 Vol.20 No.1

By use of hollow fiber membrane module, this study examines the value of H(distribution ratio) and Kw(overall mass transfer coefficient) on the Hg(Ⅱ), and used di-2-ethylhexylphospric acid(DZEHPA), tributyl phosphate(TBP), tri-n-octylamine(TOA) as extractant, Also, shown the change of changing the acid. From these experiments and discussions, we have the results as follows. 1. In case of Hg(Ⅱ), the order of well seperated is TOA, DZEHPA, TBP. 2. Concentration decrease ratio have the straight lines for the changing of the time in each systems. So, It was know that the result coincide with theory. 3. The effect of Kw vs. H were shown that in case of H is lower than 10, H is high effect. But H is higher than 10, H is low effect.

臨床免疫學에 있어서의 補體

寄龍肅 대한감염학회 1972 감염 Vol.4 No.1