회계이익변경에 대한 단순투자자의 반응

김지홍 ( Jee Hong Kim ),장진호 ( Jin Ho Chang ),여은정 ( Eun Jung Yeo ) 한국회계학회 2004 會計學硏究 Vol.29 No.3

본 연구는 1998년 초부터 2003년 6월말까지 증권거래소의 전자공시시스템에 회계변경을 공시한 상장기업을 표본으로 하여, 단순투자자의 비율이 높은 기업에서의 회계이익변경에 대한 주가반응을 살펴보았다. 연구 결과, 단순투자자(naive investor)의 대용치로 사용된 개인소액투자자의 지분이 높은 기업에서 회계변경으로 인한 보고이익의 증가가 높을수록 양(+)의 주가반응이 존재함을 발견하였다. 이 결과는 실증회계이론에서 제시한 보고이익의 증가가 계약비용을 감소시키는 효과를 통제한 후에도 유의하였다. 반면, 전문투자자(sophisticated investor)의 대용치로 사용된 기관투자자 및 외국인투자자의 지분이 높은 기업에서는 회계변경으로 인한 이익증가에 유의적인 시장반응이 관찰되지 않았다. 본 연구의 결과는 한계투자자의 전문성에 따라 회계정보에 대한 주가반응이 상이할 수 있다는 확장된 기능적 고착가설(extended functional fixation hypothesis)을 지지하는 결과이다. This study empirically examines whether there is price reaction of the accounting changing companies which have high rate of unsophisticated investors` holdings. That is, this study will analyze whether there is different response to reported earnings changes by accounting change between unsophisticated and sophisticated investors. Most significantly, this study observes the cumulative abnormal returns on the time of disclosing to the accounting change. The final sample consists of 96 listed on the Korean Stock Exchange and disclosed by an Electronic Disclosure System over the period of 1998 to June, 2003. The results of this study are summarized as follows. First, there is positive relation between price reaction of individual investors proxied by naive investors and the reported earnings by accounting changes. This means that unsophisticated investors react naively on the increase of earnings by accounting changes. Second, there is no positive relation between the price reaction of institutional or foreign investors proxied by sophisticated investors and the increasing earnings by accounting changes. This means that sophisticated investors don`t react naively in the increase of earnings by accounting changes. These results supports the extended functional fixation hypothesis that price reactions of the accounting information can be varied according to the marginal investor`s expertise.

Dipyridamole 부하 심근 SPECT에서 Dipyridamole의 작용과 부작용

고창순(Chang Soon Koh),이명철(Myung Chul Lee),정준기(June Key Chung),이동수(Dong Soo Lee),최창운(Chang Woon Choi),배상균(Sang Kyun Bae),양형인(Hyung In Yang),여정석(Jeong Suk Yeo) 대한핵의학회 1993 핵의학 분자영상 Vol.27 No.2

N/A Dipyridamole is an agent that may be used to noninvasively evaluate coronary artery disease. The effect of dipyridamole infusion its generally related to its induced peripheral vasodilatory effect. In normal person, heart rate is generally increased slightly while blood pressure decrease, but the achieved double product and related myocardial oxygen consumption have no significant change. The purpose of this study is to examine the effect and side effect of dipyridamole, and to compare different response to dipyridamole among the patients. We evaluated 847 patients who underwent dipyridamole stress myocardial SPECT. 93.6% of them had induced hypotension 0.9% showed no change of blood pressure, 5.5% had increased blood pressure 8.3% had no change of pulse rate more than 10% of basal pulse rate. Among diabetes, 16.9% was not change of pulse rate, 6.7% in non-diabetes. There was no significant correlation between age and rate pressure product rest(RPPr), in patients without perfusion defects on SPECT(y=7.1x+48.4r=0.13 p>0.01). As increasing age, RPPs/RPPr was declined(y=-11.6x+68.9 r=0.17 p〈0.01), similar results were obtained in patients with perfusion defect. The size of perfusion defect on myocardial SPECT have no correlation between RPPr and RPPs/RPPr. The side effects of dipyridamole included chest pain and chest tightness, headache, abdominal pain, dizzness, nausea, and dyspnea. As increasing age, dipyridamole-induced cardiac work at rest was increased, cardiac response to dipyridamole was decreased.

연구논문 : 북한 미디어에 나타난 기후변화 프레임: 로동신문과 민주조선을 중심으로

박미선 ( Mi Sun Park ),윤여창 ( Yeo Chang Youn ),이효원 ( Hyo Won Lee ) 한국환경정책학회 2013 環境政策 Vol.21 No.4

Media define and interpret problems and recommend the treatment to them in environmental communication. This function of media is named as ``framing``. This paper aims to investigate how the issue of climate change as a global environmental issue has been communicated at the nationalmedia, using the theory ofmedia frame. In particular it focused on the case of North Korea. For media analysis, ‘Rodong Shinmun’ and ‘MinjuChosun’ as twomajor newspaperswere selected. The articles carrying terms of ‘climate change’ and ‘global warming’ in the title of articles were selected from1990 to 2012. The published data, places of events, cited speakers, different interest groups as victims, causers and problem solvers were coded and analyzed. Consequently the research results show four features of media frames on climate change in the North Korea. Frist, the selected articles includedmore foreign events and phenomena than the domestic. Second, governmental agencies, politicians, international organizations and scientists were represented as major speakers in the selected articles. In particular, instructions by Kim Il Sung and Kim Jong Il occupied the half of the statements by domestic speakers. Third, the diagnostic frame with description of victims and causers was dominant in the selected articles. Since 2007 the prognostic frame with representation of problem solvers was distinctly formed. Fourth, Rhodong Shinmun represented more various voices of the actors and interest groups as victims, causers and helpers to the problemof climate change thanMinju Chosun.

APPLICATION OF TRAVELING SALESMAN PROBLEM(TSP) FOR DECISION OF OPTIMAL PRODUCTION SEQUENCE

Chang, Kun Soo,Yeo, Yeong Koo,Chang, Jin Yang,Kim, Kil Su,Jeong, Eun Young,Oh, Sea Cheon 한국화학공학회 1997 Korean Journal of Chemical Engineering Vol.14 No.5

In the present study a reliable and structural decision system for production sequence of polymeric products is developed. Minimization of the amount of off-specs are the main objective in the decision of production sequence to maximize profit. Off-specs are generated when the production sequence of polymeric products is changed. The amount of off-specs depends on changes of product grades. In the present study we applied the traveling salesman problem (TSP) to achieve optimal decision of production sequence. To solve the optimal decision problem formulated by TSP, we employed three different approaches such as Branch and Bound (B&B) method. Dynamic Programming (DP) method and Hopfield Neural Network (HNN) method. Production sequences computed based on the actual plant off-spec data were compared with the sequences employed in the actual plant operation. From the comparison the decision method proposed in the present study showed increased profits and reduced off-specs.

Bacteriology of chronic suppurative otitis media : a multicenter study

YEO, SEUNG GEUN,PARK, DONG CHOON,HONG, SEOK MIN,CHA, CHANG IL,KIM, MYUNG GU WHO COLLABORATING CENTRE FOR TRADITIONAL MEDICINE 2007 東西醫學硏究所 論文集 Vol.2007 No.-

Conclusions. Bacterial predominance and antibiotic sensitivity have changed over time, making continuous and periodic surveillance necessary in guiding appropriate antibacterial therapy. Objectives. With the development and widespread use of antibiotics, the types of pathogenic microorganisms and their resistance to antibiotics have changed. Knowledge of the species and resistance rates of current pathogens is important for determining the appropriate antibiotics for patients with chronic suppurative otitis media. We investigated the current bacteriology of chronic suppurative otitis media. Subjects and methods. This was a retrospective study of 1102 patients with chronic suppurative otitis media seen at six hospitals in Korea from January 2001 to December 2005. Results. The most commonly identified pathogenic bacterial species was Pseudomonas, with the next most prevalent being methicillin-resistant Staphylococcus aureus (MRSA).

Development of Environmental Education Programmes on Trees and Forests

Youn, Yeo-Chang 서울대학교 농업개발연구소 2000 농업생명과학연구 Vol.4 No.-

This research was carried out as a UNDP national project (Project number ROK/98/005 project period 1998.9-2000.12). The project was formulated and carried out by the direction of Professor Yeo-Chang YOUN with the following objectives: 1) Improvement of understanding on the present status of environmental education on trees and forests 2) Development of the programs of environmental education on trees and forests 3) Development of the self-guiding programs of environmental education on trees and forests 4) Development of the guidebook of environmental education on trees and forests 5) Establishment of communication networks for teachers, operators, and related groups.

일본차지차가법(日本借地借家法)에 대한 고찰(考察)

강창보 ( Chang Bo Kang ),검여선 ( Yeo Seon Kim ) 제주대학교 법과정책연구소 2014 法과 政策 Vol.20 No.2

우리나라의 주택 임대차에 대한 문제는 사회변동에 따라 급격하게 변화되고 있는 실정이다 오히려 주택가격에 인접하는 전세가 나오고, 또한 경매가 이루어질 경우에는 천세금을 회수 받지 못할 정도의 금액이 상회하는 주택들이 나오기 시작하면서 크나큰 사회적 문제로 발전하고 있고 정부는 이에 대한 대책마련에 고심하고 방안을 찾고 있는 실정이다.그래서 우리와 유사한 일본의 주택과 관련한 제도를 살펴보고, 현행 일본의 행하고 있는 차지차가법은 건물의 임대차에 관련해서는 등기가 되어있지 않아도 건불의 인도만으로 효력이 발생한다고 규정하고 있으며(차지차가법제31조 제2항), 또한 물건의 취득만으로도 임대차계약상 대항력을 주장 할 수 있다.일본 차지차가법상 방안제도라 할 수 있고 정당한 사유제도는 임차인에 대한 존속보호와 관련하여 사회적으로 중요한 역할을 하고 있는 점에서 우리와는 특이한 제도라 할 수있다 따라서 본 논문은 일본의 차지차가법 중에서 주택임차인에 대한 보호에 대해서는 존속보호가 정당한 사유제도로 이루어지고 있는데, 차가의 경우 대항요건에 관해서 인도만으로 대항요건을 갖추고, 또한 1년 미만 정할 수 없게 하면서 최장 20 년으로 하고 있는 부분을 찾아보고, 또한 임대차기간에 한하여 계약 갱신을 특약으로 정한 특약은 ‘정당한사유’를서변에 기재하여야 한다고명시하고, 갱신에 있어서도 사전통지가 반드시 있어야 하며, 이에 대해서 정당한 사유에 대한 판단기준에서 문제되어지고 있는데 이것은 일본의 판례에서도 정당한 사유에 대해 중요하게 다루어지고 있는 것이 일본의 독특한 제도이면서, 결국 약자의 입장을 보호하려는 취지가 강하다는 것이다 그래서 현재일본에서 행하여지고 있는 차지차가법과 관련하여 고찰을 통해 우리의 주택임대차보호제도에 대한 시사점을 제시하고 있다. There is a problem of housing leasing in Japan,Rather,it is a reality also,coming out charter adjacent to the house prices,when the auetion takes place,the term alias can cause the housing amount to change. For the lease of buildings. leasehold House Lease Law of Japan Current,also, (Article 31. paragraph 2 of the Land and House Lease Law) and stipulates registration laws. It can be referred to as leased land rented house bill system in Japan. Therefore,in tms paper,focusing on leased land House Lease Law of Japan,protection the survival for the proteetion of the lessee of the house is done in a good cause system,Clearly that it shall be stated in the form of a document,the 념ood reason". Also update,prior notice is required always, spe디al contraet to the extent rental period,prescribed by the special agreement the update of the contract,For "good reason",which’s being treated also important precedent of Japan. you learned that is a system unique to Japan,and toproteet the position of the weak.`` So,through a discussion,you are going to present suggestions for the operation of the housing lease that will protect our system in conjunetion with the Aet on Land and Building Leases being done now in Japan.

EFFECT OF CASTING PROCEDURE ON SCREW LOOSENING OF UCLA ABUTMENT IN TWO IMPLANT-ABUTMENT CONNECTION SYSTEMS

Ha, Chun-Yeo,Kim, Chang-Whe,Lim, Young-Jun,Kim, Myung-Joo The Korean Academy of Prosthodonitics 2008 대한치과보철학회지 Vol.46 No.3

STATEMENT OF PROBLEM: The cast abutment has advantages of overcoming angulation problem and esthetic problem. However, when a gold-machined UCLA abutment undergoes casting, the abutment surfaces in contact with the implant may change. PURPOSE: The purpose of this study was to compare the detorque values of prefabricated machined abutments with gold-premachined cast-on UCLA abutments before and after casting in two types of internal implant-abutment connection systems: (1) internal hexagonal joint, (2) internal octagonal joint. Furthermore, the detorque values of two implant-abutment connection systems were compared. MATERIALS AND METHODS: Twenty internal hexagonal implants with an 11-degree taper and twenty internal octagonal implants with an 8-degree taper were acquired. Ten prefabricated titanium abutments and ten gold-premachined UCLA abutments were used for each systems. Each abutment was torqued to 30 N㎝ according to the manufacturer's instructions and detorque value was recorded. The detorque values were measured once more, after casting with gold alloy for UCLA abutment, and preparation for titanium abutments. Group means were calculated and compared using independent t-test and paired t-test (${\alpha}$=0.05). RESULTS: The results were as follows: 1. The detorque values between titanium abutments and UCLA-type abutments showed significant differences in internal octagonal implants (P<0.05), not in internal hexagonal implants (P>0.05). 2. In comparison of internal hexagonal and octagonal implants, the detorque values of titanium abutments had significant differences between two connection systems on the initial analysis (P<0.05), not on the second analysis (P>0.05) and the detorque values of UCLA-type abutments were not significantly different between two connection systems (P>0.05). 3. The detorque values of titanium abutments and UCLA-type abutments decreased significantly on the second analysis than the initial analysis in internal hexagonal implants (P<0.05), not in internal octagonal implants (P>0.05). CONCLUSION: Casting procedures of UCLA-type abutments had no significant effect on screw loosening in internal implant-abutment connection systems, and UCLA-type abutments showed higher detorque values than titanium abutments in internal octagonal implants.

Cronkhite-Canada 증후군 1예

이수걸,문창형,김무영,최성호,여동승,강필중,송철수,조몽,양웅석,허윤,문한규 대한내과학회 1992 대한내과학회지 Vol.42 No.2

저자들은 Cronkhite-Canada 증후군 1예를 경험하였기에 문헌고찰과 함께 보고하는 바이다. Cronkhite-Canada syndrome is a disease entity, including such characteristics as gastrointestinal polyposis associated with ectodermal changes-alopecia, hyperpigmentation of the skin and atrophy of the nails. But it has no familial tendency. In 1955, a report of 2 patients by Cronkhite and Canada established this entity as clinically distinct from any of the other known forms of gastrointestinal polyposis. Since that time, at least 53 similar casas has been described in the world literature, but no case has been reported in Korea.

기후변화 시나리오에 따른 지역별 확률강우량

김영호,여창건,서근순,송재우,Kim. Young-Ho,Yeo. Chang-Geon,Seo. Geun-Soon,Song. Jai-Woo 한국방재학회 2011 한국방재학회논문집 Vol.11 No.3

본 연구는 A1B 기후변화 시나리오를 고려하여 지역별 확률강우량을 산정하고 관측소별 기존 관측자료의 특성을 고려한 적정 방법을 제안하였다. 이를 위하여 우리나라 주요 지점 강우관측소를 연구 대상지점으로 선정하여 선정된 주요 지점 관측소에 대해 24시간 연최대강우량 평균값과 매개변수의 관계를 분석하여 2100년의 빈도별 확률강우량을 산정하였다. 2100년 빈도별 확률강우량은 기상청 실측강우량 자료를 활용하여 산정하는 방법, 확률분포의 매개변수는 실측 강우자료를 활용하고, 2100년까지의 강우자료는 A1B 시나리오를 활용하는 방법, A1B 시나리오를 활용하여 확률강우량을 산정하는 3가지 방법을 적용하였다. A1B 시나리오에 의한 강우 예측값은 실측값 보다 과소 추정되어 이를 활용하는 경우에는 보정이 필요하며, 분위 사상법을 적용하여 보정한 결과 모든 관측소에서 약 2.3~3.0배의 강우량이 평균적으로 상향조정 되었다. 실측강우 자료만으로 산정한 확률 강우량의 경우, 강우량이 지속적으로 증가하여 과대 산정되어 증가하는 경향이 강하며, A1B 시나리오 자료를 활용하여 산정한 확률강우량의 경우 대체적으로 기존 관측자료의 증감율과 유사하게 산정되기는 하지만 지역적 특성을 정확히 반영하지 못하는 경우가 다소 발생하였다. 각 지점별로 24시간 연 최대 강우량 평균 증가율과 방법별로 산정된 확률강우량의 증가율을 비교하여 기후변화를 고려한 관측지점별 확률강우량 산정 방법을 선정하였다. This research proposes the suitable method for estimating the future probable rainfall based in 2100 on the observed rainfall data from main climate observation stations in Korea and the rainfall data from the A1B climate change scenario in the Korea Meteorological Administration. For all those, the frequency probable rainfall in 2100 was estimated by the relationship between average values of 24-hours annual maximum rainfalls and related parameters. Three methods to estimate it were introduced; First one is the regressive analysis method by parameters of probable distribution estimated by observed rainfall data. In the second method, parameters of probable distribution were estimated with the observed rainfall data. Also the rainfall data till 2100 were estimated by the A1B scenario of the Korea Meteorological Administration. Last method was that parameters of probable distribution and probable rainfall were estimated by the A1B scenario of the Korea Meteorological Administration. The estimated probable rainfall by the A1B scenario was smaller than the observed rainfall data, so it is required that the estimated probable rainfall was calibrated by the quantile mapping method. After that calibration, estimated probable rainfall data was averagely became approximate 2.3 to 3.0 times. When future probable rainfall was the estimated by only observed rainfall, estimated probable rainfall was overestimated. When future probable rainfall was estimated by the A1B scenario, although it was estimated by similar pattern with observed rainfall data, it frequently does not consider the regional characteristics. Comparing with average increased rate of 24-hours annual maximum rainfall and increased rate of probable rainfall estimated by three methods, optimal method of estimated future probable rainfall would be selected for considering climate change.