신경성장인자 투여가 당뇨병성 신경병증시 슈반세포에 미치는 영향에 관한 형태학적 연구

안수경,이종은,이원택,박승화,박경아 대한해부학회 2000 Anatomy & Cell Biology Vol.33 No.6

Applying Pym’s Typology Of Translation Solutions To Korean-English Text Analysis: A Preliminary Study To Use The Typology In An Undergraduate Translation Class

안수경,노혜민,정서림 이화여자대학교 통역번역연구소 2022 T&I review Vol.12 No.2

This paper presents an analysis of Pym’s typology of translation solutions and identifies some points to be considered when applying the categories to translations from Korean into English. The study tracks a full-text translation produced by a professional translator with the aim of drawing pedagogical implications for undergraduate translation classes. As the definitions and explanations of the typology are sometimes confusing, and the examples are insufficient to comprehend the terminology, it has been essential to investigate the effectiveness and limitations of the typology. This study tries to improve translation teachers' understating and application of the typology, given that they may struggle to implement the strategies while using the typology as the basis of their teaching methods. Based on the results, which were established after five rotations of text analysis by three co-researchers, the study suggests that teachers refer to a frequency chart and a modified typology of translation solutions for Korean-English translation. This study ultimately seeks to effectively guide translation teachers through the typology. (Hankuk University of Foreign Studies)

IFRS 전후 이익조정과 신용평가등급의 관계

안수경,김광용 한국디지털정책학회 2014 디지털융복합연구 Vol.12 No.11

제약회사의 R&D 투자가 재무성과에 미치는 영향: R&D 투자 기간을 중심으로

안수경,차재빈 경희대학교 경영연구원 2023 의료경영학연구 Vol.17 No.2

This study aims to analyze the impact of R&D investment on the financial performance of pharmaceutical companies. Specifically, it examines whether the criteria of R&D investment spanning 4 years or more is appropriate and investigates the influence of current-period R&D investment on financial performance. The sample was extracted from the manufacturing center of medical substances and pharmaceuticals listed on the Korea Exchange (KRX) KOSPI (Korea Composite Stock Price Index) market. A total sample of 1,587 domestic pharmaceutical companies was analyzed for R&D investment in the previous year, centering on the current year's ordinary income for each of the eight years. As expected in hypothesis (H1), the results showed that R&D investment in the short term could not affect the financial performance of the year. Linear regression analysis was conducted to identify the variables that affect ordinary profit. Short-term R&D investment seems to have a negative (-) negative impact on a company's financial performance, but long-term continuous reinvestment has a positive (+) impact on financial performance. As hypothesized (H2), it is expected that pharmaceutical companies need to invest in R&D for an average period of more than 4 years. This investment is crucial as it allows the completion of research and development products, leading to sales or the acquisition of legal rights as intangible assets. Such outcomes can have a significant impact on the future financial performance of the company. It states that the study suggests that companies anticipate the commercialization of new drug developments and the generation of profits for the company once the R&D investment period concludes. The sentence is clear and concise, conveying the expectation of financial gains from the completion of the R&D phase. A limitation of this study is that it may be deemed insufficient from the perspective of accounting information users to solely focus on research and development expenses within the pharmaceutical industry.

살아남은 자의 거룩한 분노와 사명 (막 11:15-19; 요 12:24-26)

안수경 한신대학교 신학대학원 2010 세계와 선교 Vol.- No.203

조세 최소화 전략과 투자자의 반응

안수경,이병철 한국회계정보학회 2018 회계정보연구 Vol.36 No.4

If there exists information asymmetry between a manager and an investor, the manager adopts a tax minimization strategy(TMS) with monitoring stock market in real time, however, the investor could not observe the manager’s intention so that the investor’s reaction would be delayed. This study investigates whether information asymmetry exists regarding TMS by comparing the stock return of current fourth quarter and next first quarter. Independent variable, TMS proxied by tax avoidance is estimated accumulated effective tax rate(AETR) or cash effective tax rate(CETR), is deployed in the generalized linear model. Results show that TMS does not affect to the stock return of the current year’s fourth quarter, however, affects to that of the next year’s first quarter with positive sign significantly. This is an evidence of information asymmetry on TMS. In this research, Investors consider managers’ TMS as a good signal. Same result are deduced for AETR and CETR. This study does not find any evidence that corporate governance affect to TMS. In order to improve the goodness of fit of the model, we attempted to add some new independent variables to the model, however, we failed to improve the model. 경영자와 투자자 사이에 정보비대칭이 존재한다면 경영자는 시장의 상황을 실시간monitoring 하면서 조세최소화전략을 구사할 수 있지만, 투자자는 경영자의 의도를 실시간 관측하는 것이 불가능하다. 이와 같은 정보비대칭 상황이 실제 존재하는가를 확인하기 위하여 조세최소화전략이 시도된 당기 4/4분기와 결산결과가 공개되는 차기 1/4분기의 주가수익률을 각각 종속변수로 하고 조세회피를 독립변수로 하여 일반선형모형(GLM)을 적용하였다. 조세회피는 누적유효법인세율과 현금유효법인세율을 사용하였다. 분석결과 경영자의 조세최소화전략 선택은 당기의 4/4분기 주가수익률에 영향을 미치지 않았으나 차기 1/4분기의 주가수익률에 양(+)의 영향을 미치고 있었다. 조세회피의 대리변수인 누적유효법인세율과 현금유효법인세율 두 가지 모두 동일한 결과를 보여주었다. 이것은 경영자의 조세최소화 전략 선택과 투자자의 반응 사이에 정보비대칭이 존재한다는 것을 의미한다. 당기 4/4분기와 차기 1/4분기의 주가수익률 차이(변화)에 경영자의 조세최소화전략이 영향을 미쳤는가를 분석하였다. 그 결과 누적유효법인세율로 측정된 조세회피는 당기 4/4분기와 차기 1/4분기의 주가수익률 차이에 통계적으로 유의한 양(+)의 영향을 미치는 것으로 나타났다. 기업지배구조가 경영자의 조세최소화전략에 영향을 미치는가를 검증한 결과, 누적유효법인세율과 현금유효법인세율을 각각 종속변수로 한 모형의 적합도(goodness of fit)가 현저하게 낮거나 모형의 설명력(R2)이 낮아 신뢰할 수 있는 결과를 도출하지 못하였다. 이를 종합하면 경영자의 조세최소화전략과 투자자의 반응사이에는 정보비대칭이 존재하고, 투자자는 조세최소화전략을 긍정적인 신호로 받아들인다는 것이다. 기업지배구조는 조세최소화전략에 영향을 미친다는 결과를 발견하지 못하였다.

이익조정과 감사보수의 비체계적 관계

안수경,이병철 한국회계정보학회 2018 회계정보연구 Vol.36 No.2

This study investigates whether there exists systematic association between earnings management and audit fee(hour) by distribution analysis using classification of abnormal earnings management and abnormal audit fee(hour) as one group with negative and the other group with positive, respectively. Real earnings management estimated by abnormal cash flow, abnormal discretionary expense, abnormal manufacturing cost and accrual earnings management are not associated systematically with abnormal audit fee(hour) which represents audit risk. This unsystematic nature of the relationship between earnings management proxies and audit risk causes a failure of consistent results many previous research. This implies an importance of variable selection which could affect the results. Different results may be expected depending on the choice of models for extracting earnings management and abnormal audit fee(hour) proxies. This may be the reason by which previous studies have failed to derive a specific relation between earnings management and audit fee(hour) or have failed to produce consistent results or have obtained meaningful results only under a complex condition. 본 연구는 이익조정과 감사보수(시간)는 체계적인 관계성을 가지고 있는가에 의심을 품고 연구하게 되었다. 따라서 본 연구의 목적은 실물이익조정 및 발생이익조정 수준과 비정상감사보수(시간)의 관련성을 분포 차이 분석방법으로 접근하여 체계적인 관계의 존재 여부를 확인하는데 있다. 이를 위하여 비정상이익조정과 비정상감사보수(시간)의 변수를 각각 음(-), 양(+)으로 구분한 다음 표본이 체계적으로 분포되어 있는지를 검증하였다. 연구결과 실물이익조정의 대리변수인 비정상현금흐름, 비정상재량적비용, 비정상제조원가 등과 비정상감사보수(시간)의 분포가 두 변수 사이에 체계적인 관계를 인식할 만큼 유의적이지 못하였다. 실물이익조정 대리변수들을 음(-)과 양(+)으로 구분하고 비정상감사보수(시간) 변수를 또한 음(-)과 양(+)으로 구분한 다음 분포의 편중성 또는 균등성을 분석하였으나 Pearson의 검증결과 두 변수 사이에 관계가 없는 것으로 나타났다. 더욱이 실물이익조정 대리변수인 비정상현금흐름, 비정상재량적비용, 비정상제조원가 등의 비정상감사보수(시간)에 대한 관계가 체계적으로 나타나지 않아 어떤 변수를 선택하느냐에 따라 다른 결과가 나타날 수 있었다. 실물이익조정에 대응하는 감사보수와 감사시간 역시 각기 다른 결과를 나타내어 변수 선택이 검증 결과에 영향을 미칠 수 있음을 보여주었다. 선행연구에서 조건 없이 검증결과가 나타난 경우에도 그것이 표본수에 의존적인 결과일 가능성이 있다고 사료된다. 발생이익조정의 분석에서도 실물이익조정의 경우와 다르지 않게 모형의 선택 및 감사보수 또는 감사시간 등의 선택에 따라 다른 결과를 보여 주었다. 이와 같은 데이터의 비체계성이 선행연구들로 하여금 복잡한 조건하에서만 이익조정과 감사보수(시간)에 대하여 통계적으로 유의한 관계를 도출하거나 일관된 결과 도출에 실패하거나 유의한 결과를 내지 못하게 한 원인이라고 사료된다.

Measuring ‘Consumer Smartness’ for the fashion consumption environment

안수경 복식문화학회 2020 服飾文化硏究 Vol.28 No.1

As consumers have transformed into the influential entities in the recent consumption environment, it needs a new concept to describe their characteristics. Drawn on the notion of smart consumer experience, this study views the multiple traits of new consumers as consumer smartness. Therefore, elaborating the concept of consumer smartness, this study aims to develop its measurement and validate it by examining the relationship with external variables. Two online surveys were conducted by a professional survey company that had nationwide consumer panels. A total of 531 adult consumers who had purchased fashion goods online completed a self-administered questionnaires. A series of exploratory and confirmative factor analysis generated 21 measuring items with six underlying constructs of consumer smartness such as innovativeness, opinion leadership, self-disclosure, marketing literacy, dissatisfaction, and technology sophistication. In order to validate the measurement, this study conducted a Pearson’s correlation test and structural equation modeling analysis with consumer smartness and external constructs. The result shows that there was a significant positive relationship between consumer smartness and behavioral intentions online. In addition, consumer smartness influenced their shopping and sharing intention which supported the validity of new measurement of consumer smartness. This study provides a theoretical and empirical ground of understanding consumer smartness as new consumer characteristics in the changing environment of fashion retailing.

이익조정수준에 따른 감사보수 및 감사시간의 관계 비정형성

안수경 한국디지털융합학회 2016 디지털경영연구 Vol.3 No.2

The this study is to classify the hour proxy of abnormal audit hour and abnormal audit fee as negative(-) and positive(+) aspects, and studied the correlation between each sample and the distribution of each samples according to the earings management level of real earnings management and accrual earnings management. As a result, the distributions of AC, AFEE and AHOUR were all appeared evenly. The researchers showed different results depending on which of AFEE and AHOUR variables to choose. In the accrual earnings management (AD1), the distribution of AFEE and AHOUR was not statistically different. There was no difference between AFEE and AHOUR in the analysis including accrual earnings management ROA. In real earnings management, the difference between AC and AM was similar. In the AHOUR of real earnings management, the results of AC showed different results depending on the negative(-) and positive(+) aspects depending on high and low than normal of abnormal audit hours.

대중적 패션명품 구매행동 연구

안수경,김미숙 한국의류학회 2008 한국의류학회 학술대회논문집 Vol.2008 No.-