• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.6
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• pp.483-488
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• 2019

This study first examines whether the high matching principle reduces the cost of equity, and then examines the effect on discretionary accruals and capital cost. According to previous studies, the higher the response to revenue cost, the higher the earnings quality. The higher the quality of earnings, the lower the information risk, and the lower the information risk, the lower the capital cost of enterprise. Discretionary accruals can play two roles in opposing each other. One is that managers use the discretionary accruals to provide private information about the future of the corporation to the market, thus enhancing the usefulness of the earnings. The other is that managers can use the discretionary accruals opportunistically to distort earnings and provide misinformed information to investors, thus reducing the usefulness of earnings. The results of this study represents that the higher the responding to the revenue cost, the less the cost of equity. In the case of firms with high revenue response, we examine whether discretionary accruals reduce the cost of equity capital. As a result of the study, the higher the responding to the revenue cost, the lower the cost of equity capital. Companies with higher matching principle have been shown to reduce their capital costs by using discretionary accruals.

• Proceedings of the Korea Water Resources Association Conference
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• 2011.05a
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• pp.125-125
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• 2011

본 연구에서는 기후변화에 의한 자연재해 취약성을 정량적으로 분석하기 위하여 기상인자와 재해발생으로 인한 피해액의 상관관계를 이용하였다. 재해로 인한 피해액은 1994년부터 2008년까지 15년간 전국 시군별로 피해액을 집계한 자료를 이용하였으며, 우리나라 58개 강우관측소의 일강수량 자료를 이용하여 재해에 영향을 줄 수 있는 네 가지 인자를 추출하였고, 연도별 태풍 발생 횟수도 하나의 기상인자로 고려하였다. 피해액의 규모는 가뭄, 화재, 태풍 및 해일 등 재해발생 유형에 따라서도 영향을 받겠지만, 기후변화 시나리오에 의해 예측할 수 있는 대표적인 미래 추정값은 강수량과 온도 등이며, 결국 재해발생 유형별 시나리오에 의한 재해규모 예측이 아닌 기후변화 시나리오에 의한 미래 재해발생 규모 모형을 구축하기 위해서는 관련 인자로서 강수량으로부터 추출한 인자들을 고려할 수밖에 없을 것이다. 일강수량으로부터 추출한 네 가지 영향인자들은 80mm이상 일강수량 발생일수, 80mm이상 일강수량의 합, 80mm이상 강우의 발생 간격이 30일 이하인 횟수 및 연최대강수량이다. 우선 광역시와 도별로 전국 58개 관측소를 분류하고, 해당 관측소들로부터 추출된 인자들의 평균값을 이용하여 연구를 진행하였다. 미래 강수량 자료는 국립기상연구소의 A2시나리오를 통계학적 Downscaling을 통해 재생산한 자료를 이용하였다. 예측모형은 Bayesian 모형을 기반으로 DEXP(double exponential distribution) 확률분포를 이용하였다. 재해피해액 를 아래와 같이 비정상성 모형으로 구성하였으며, 위치매개 변수의 확률분포를 네 가지 기상인자에 의한 회귀식으로 구성하였다. Y damage costs) = dexp(${\mu}(t),\tau(t)$) $p({\mu}(t))\sim(abs({\alpha}+{\alpha}_1X_1+{\alpha}_2X_2+{\alpha}_3X_3+{\alpha}_4X_4,\;\sigma_{\alpha}^2)$ $p(\tau){\sim}G(k,s)$.

• Journal of Digital Convergence
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• v.15 no.1
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• pp.129-141
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• 2017

This study analyzed and compared the accounting earnings quality after the adoption of K-IFRS, targeting the stock exchange-listed firms (KOSPI, KOSDAQ). The analysis first revealed that KOSPI had higher quality accruals, and better persistence and predictability of the reported earnings and cash flows, compared to KOSDAQ. Second, in both KOSPI and KOSDAQ, the predictability of future cash flow showed that the accounting earnings was better than the cash flows. Third, for the persistence and predictability of earnings associated with the degree of accruals, in KOSPI and KOSDAQ both all, groups with better accruals quality had greater persistence and predictability of earnings, and a better future cash flow predictability of accounting earnings.

• Proceedings of the Korean Society of Postharvest Science and Technology of Agricultural Products Conference
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• 2003.10a
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• pp.158.2-159
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• 2003

최근 식생활의 서구화로 쌀 위주의 식생활에 많은 변화를 가져와 쌀 소비량은 해마다 줄어들고 있는 반면 기능성을 가미한 쌀의 소비가 늘고 있음을 감안하여, 우리나라 제주도에서 생산되고 있는 감귤과피의 물 균질액을 쌀에 코팅하여 아름다운 색상과 기능성을 지닌 유색미를 제조코자 하였다. 본 연구에서는 감귤과피에 존재하는 기능성 성분인 carotenoids 및 bioflavonoids가 물에 불용성이어서 균질화 기법을 통하여 유색미 제조에 편리한 물 추출용액을 제조하였으며 이를 이용하여 유색미를 제조할 경우 동할미 발생에 미치는 여러 가지 조건을 검토하였다. 물균질액 내의 감귤과피 농도(CC: 5-8%)와 쌀에 대한 물질액의 비율(WC: 20-80%)에 따른 동활미 발생정도를 조사한 결과 WC의 농도가 높을수록 동할미 발생율이 낮아졌으나 CC의 농도는 큰 영향을 미치지 않았다. WC와 처리온도(30-6$0^{\circ}C$)의 영향은 크지는 않았으나 온도가 높을수록 혼합회수(5-20분)가 적을수록 발생율이 낮았다. WC의 처리농도가 60-80%으로 높을 때는 dipping 시간(5-20분)이 길어질수록 발생율이 높아졌으나 WC의 농도가 20-40%일 때는 낮아졌다. 물균질액의 온도(30-6$0^{\circ}C$)는 높을수록 낮아졌으며, 건조온도(30-6$0^{\circ}C$)는 높을수록 동할미 발생율이 높았다.

• Management & Information Systems Review
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• v.35 no.4
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• pp.169-184
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• 2016

Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

• Proceedings of the Korea Water Resources Association Conference
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• 2010.05a
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• pp.1827-1831
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• 2010

국내의 저수지 비상대처계획수립은 저수용량 100만$m^3$이상의 중 대규모의 댐 및 저수지를 대상으로 수립되고 있다. 반면, 전국 14,208개의 시 군 구 지자체관리 저수지 가운데 80% 이상을 차지하고 있는 30만$m^3$ 미만의 중 소규모 저수지에 대해서는 피해규모의 정량화 방안이 체계적으로 구축되어 있지 못한 실정이다. 이에 본 연구는 중 소규모 농업용 저수지의 붕괴로 인하여 하류부에서 발생하는 피해를 산정하고, 잠재적인 피해액을 예측할 수 있는 홍수피해액 산정방법을 연구하고 인명 및 재산피해를 추정하는 기법을 연구하였다. 홍수피해액 산정에 대한 연구는 1970년대에 치수경제성 분석의 필요성이 대두되면서 원단위법(1993, 건설부, 하천시설기준), 회귀분석법(2001, 건설교통부, 치수사업 경제성분석 개선방안 연구), 다차원법(2004, 건설교통부, 치수사업 경제성분석 연구 방법) 순으로 발전되어 왔다. 원단위법과 회귀분석법의 문제점을 보완하기 위하여 다차원법이 제시되었지만 사용하는 자료가 방대하고 실제 가용성이 제한적인 자료를 포함하고 있어서 적용성이 떨어지는 단점을 가지고 있다. 본 연구에서는 중 소규모의 농업용 저수지 붕괴로 인한 홍수범람시의 피해액산정을 위하여 기존의 원단위법과 다차원법의 장점을 취하여 침수피해추정곡선법(IDEM : Inundation Damage Estimation Method)을 적용하였다. 인명손실액, 이재민피해손실액, 건물피해액, 건물내용물 피해액, 농작물 피해액, 농경지피해액, 공공시설물 피해액으로 구분하고 현재 제공되는 통계자료와 GIS 기법을 이용하여 대상 저수지인 창리저수지의 붕괴에 따른 소규모 범람구역의 침수심별 홍수피해액을 산정 후 침수심-피해액 곡선을 작성하였다. 창리저수지의 경우 저수지 붕괴시 0.4m의 침수심부터 제내지의 침수피해가 발생함을 알 수 있었으며, 침수심-피해액 곡선을 이용하여 침수심별 피해규모를 예상할 수 있었다. 향후 다양한 저수지에 적용성을 검토하여 국내 중 소규모 농업용 저수지 붕괴에 따른 홍수피해액 산정에 이용될 수 있을 것으로 판단된다.

• Development and Reproduction
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• v.5 no.2
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• pp.159-165
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• 2001

Follicular fluid has pivotal effects on attraction and motility of spermatozoa for successful fertilization. The effect of samples of human follicu1ar fluid(hFF) on attraction and motility of spermatozoa was investigated. Capillary tubes loaded with one of these samples, hFF sample A collected from patients with tubal factor, hFF sample B collected from patients with male factor, m-HTF and heated hFF sample were used for assessment of attraction and motility of spermatozoa following culture of 1, 2, and 4 hrs. Number and motile rate of spermatozoa in the tubes loaded with hFF sample A were significantly(P<0.05) higher than those of m-HTF, hFF sample B and heated hFF. Although the fresh hFF tended to increase the attraction of spermatozoa as compared to inactivated hFF, there was no significant difference between treatments.

• Development and Reproduction
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• v.2 no.1
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• pp.29-37
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• 1998

To investigate the role of oviductal environment in early mammalian development, we examined the effects of bovine oviductal fluid (bOF) on the development of mouse 2-cell embryos in vitro. All of the embryos cultured in medium containing 5% or more of bOF underwent degeneration after 48 hr, whereas only 5% of embryos cultured in the absence of bOF degenerated. When bOF was heated at 65 \circ C for 30 min and then added to the culture medium, the embryotoxic effect of bOF was not removed at all such that none of the embryos remained alive after 48 hr. However, when bOF heated at 90 \circ C for 30 min was added to the culture, nearly most (95%) of embryos was alive. Similarly, pretreatment of bOF with 0.1% chymotrypsin for 1 hr or overnight following heating at 65 \circ C resulted in the development of 95.5% of mouse 2-cell embryos to early blastula after 48 hr culture in the presence of treated bOF. Interestingly addition of an anti-oxidant removed the evbryotoxic effect of bOF so that 91.0% of 2-cell embryos developed to morulae or blastulae in the presence of both 5% bOF and 10 mM of glutathione (GSH) after 48 hr culture. Neither oxidized form of GSH (GSSG) nor other antioxidants, however, could support the embryonic development in the presence of bOF. From these results, it is suggested that bOF contains a protein-like factor(s) which becomes embryotoxic by exposing in vitro, probably via oxidation reaction.

• Development and Reproduction
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• v.7 no.1
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• pp.9-13
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• 2003

A series of experiments were conducted to compare the effects of various diluents in cold storage on the sea urchin, Hemicentrotus pulcherimus sperm. Various diluents of glucose solutions, artificial sea water(ASW) and 50% ASW were used to store the sperm at 4$^{\circ}C$. The storage effect was evaluated using sperm activity index(SAI), survival rate of sperm and fertilization rate to egg. ASW and 1.2 M glucose were found to be better diluents which maintained high motility and survival rate of sperm f3r a storage period of 30 days. Optimal pH of diluent to store the sperm at 4$^{\circ}C$ is 7.0∼8.0. In order to keep high SAI and survival rate of sperm, addition of 400 ppm neomycin into the diluent revealed the best storage results.

• Clinical and Experimental Pediatrics
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• v.49 no.7
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• pp.751-756
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• 2006

Purpose : Our goals were to determine the frequency of headaches and backaches occurring as a side effect following lumbar puncture in children, and to investigate various factors that might influence the frequency of headaches and backaches. Methods : From October 2004 to February 2006, we enrolled 148 patients aged 2 to 15 years who received diagnostic lumbar puncture at the Presbyterian Medical Center, Chonju, Korea. Patient data were collected for age, sex, number of puncture attempts, volume of cerebrospinal fluid(CSF), bevel orientation of puncture needle, cell count in CSF, periods of absolute bed rest, and the frequency and duration of headaches and backaches. Results : Headaches occurred in 8 patients and backaches occurred in 40 patients. Headaches were found both to occur significantly more frequently in patients over age 10 and to last longer when the bevel orientation of the puncture needle was inserted toward the cranium rather than laterally. Backaches lasted longer in males than in females. The other factors evaluated showed no relationship at all to the frequency and duration of headaches and backaches. Conclusion : Following lumbar puncture, headaches were common in patients over age 10, and lasted longer when the bevel orientation was toward the cranium. Backaches lasted longer in males than in females. In light of these findings, we recommend taking special care when performing lumbar puncture for CSF examination in patients over age 10.