Career Concerns and Management Forecast Precision

배수일,송창준,Andrew C. Yi 한국회계학회 2022 회계학연구 Vol.47 No.3

This paper examines the effect of managers’ career concerns on the precision of management earnings forecasts. We find evidence that market responses are significantly negative when earnings realizations are outside the range of managers’ earnings forecasts, especially when the realized earnings fall outside the lower bound of the forecast range. To the extent that stock price reactions reflect market assessments of managers’ ability, this evidence suggests that providing narrow-range (i.e., high-precision) forecasts can increase career-related costs. We thus hypothesize that CEOs who are more concerned about market assessments of their ability and hence about their career prospects have greater incentives to widen forecast ranges to avoid negative market assessments. Consistent with this hypothesis, we find that short-tenured CEOs and non-founders provide earnings forecasts less precisely than long-tenured CEOs and founders do.

Demand-Enhancing Investment, Voluntary Disclosure, and Knowledge Spillovers

배수일 한국회계학회 2016 會計學硏究 Vol.41 No.3

In a price-competition duopoly model, a market leader’s disclosure of demand-enhancing R&D activities entails knowledge spillovers that allow a rival to infer the leader’s demand increase and to also increase its own demand. The cost and benefit of disclosure emerge endogenously. We show that the leader discloses proprietary R&D information if and only if it obtains a small increase in demand, i.e., discloses bad news. More disclosure transpires when (i) competitive intensity increases, (ii) the leader invests more in demand-enhancing R&D, or (iii) knowledge spillovers are smaller. By extending the model to a setting in which investment is endogenous, we further show that the leader invests and discloses more when investment is private than when it is publicly observable. As a result, in our model, information asymmetry regarding R&D investment reduces information asymmetry concerning R&D outcomes. Ex ante, overinvestment arises because the privacy of investment precludes the leader from affecting the rival’s pricing decision with investment under no disclosure. Ex post, the leader discloses more R&D information to avoid the rival’s aggressive pricing.

곤충다양성의 이용과 보전,복원 : Poster 발표 ; 복숭아 순나방(Grapholita molesta) 수컷 촉각 미세구조 및 교미행동

배수일,김용균 한국응용곤충학회 2006 한국응용곤충학회 학술대회논문집 Vol.2006 No.9

Gender-specific Association between Polymorphism of Vascular Endothelial Growth Factor (VEGF 936C>T) Gene and Patients with Stomach Cancer

배수진,안대호,홍성표,강혜윤,황성규,오도연,김남근 연세대학교의과대학 2008 Yonsei medical journal Vol.49 No.5

Purpose: Angiogenesis plays an important role in the growth, progression, and metastasis of tumors. Vascular endothelial growth factor (VEGF) overexpression has been associated with advanced stage and poor survival in several cancers. We investigated the present case-control study to determine whether there is an association between the VEGF 936C>T polymorphism and stomach cancer. Patients and Methods: The association of functional single nucleotide polymorphisms (SNPs) of the VEGF gene with stomach cancer development was evaluated in a case-control study of 154 Korean stomach cancer patients. Genotypes were determined by polymerase chain reaction-restriction fragment length polymorphism (PCR-RFLP) analysis. Results: Our results revealed significant association of T allele-bearing genotypes with increased risk for stomach cancer development. Genotype frequencies of the VEGF 936C>T polymorphisms were significantly different between patient and control groups (CT, AOR: 2.007, 95% CI: 1.277-3.156, TT, AOR: 4.790, 95% CI: 1.174-19.539, CT+TT, AOR: 2.147, 95% CI: 1.382-3.337). When stratified by gender and age, genotype frequencies were significantly different for stomach cancer in women and in patients younger than 55 years (in women, CT, OR: 3.049, 95% CI: 1.568-5.930, CT+TT, OR: 3.132, 95% CI: 1.638- 5.990; in <55 years, CT, OR: 3.306, 95% CI: 1.413-7.732, CT+TT, OR: 3.967, 95% CI: 1.729-9.104). In addition, this association partially remained in cases with intestinal and diffuse-type stomach cancer. Conclusion: Our present study suggests that the VEGF 936C>T polymorphism is a susceptibility factor for stomach cancer, at least in Korean. These observations, however, require further confirmation by a larger multi-ethnic study.

초기동해를 입은 콘크리트의 압축강도에 미치는 영향인자에 관한 연구

배수원(Pae, Su Won),김진근(Kim, Jin Keun),권기주(Kwon, Ki Joo),정원섭(Joung, Won Seoup) 한국콘크리트학회 2003 한국콘크리트학회 학술대회 논문집 Vol.2003 No.11

學生의 學級風土知覺과 學業成就와의 關係硏究

裵秀範 건국대학교 교육대학원 1989 敎育論叢 Vol.12 No.-

The purpose of this study is to clarify the item validity which constitutes MCI questionnaire, and the relation between the classroom climate which students perceive and academic achievement of students. For the purpose, first all a theoretical foundcation was established through relevant literature review and the following of this study was conducted by using questionary survey. According to this result, investigator has four questions as follow: Problem 1. Do the items which is constituted in MCI question-tionaire measure the variables which they purport to measure as intended originally? Problem 2. What kind of correlations do the variables of MCI scale have each other? Problem 3. Will there be high correlation between subscale of classroom climate and academic achievement of each curriculum? Problem 4. Will there be statistically significant difference in correlation between classroom climate of students' perception and academic achievement? To get answers to problems, investigator establishes four hypotheses: Hypothesis Ⅰ. MCI scale will constitute of five subscales. Hypothesis Ⅱ. Subscales of MCI Subscales of MCI will be statistically low correlation. Hypothesis Ⅲ. There will be high correlation between subscale of classroom climate and academic achievement of each curriculum. Hypothesis Ⅳ. There will be statistically significant difference in correlation between classroom climate of students' perception and academic achievement. To test the above hypotheses MCI questionnaire was translatedinto Korean and distributed to random sampling 20 of Su Weon agricultural high school is Su Weon. Thus pilot-studied MCI questionnaire was given out to 1,875 pupils of Dong Pu Chun high school and of Bo Young girls' commercial highschool in the district of northen of Kyeong Ki Do and Su Weon agricultural high school and Su Weon girls' high school and Su Song high school in the district of southern of Kyeong Ki Do. And among them, 1,850 pupils were withdrawn and except for the 78 with insufficient answers excepted, 1,778 were finally accepted as the object of this study. Factor analysis and Pearson's product moment correlation coefficient and ANOVA were applied to verify the above hypotheses. Based on the above results, hypothesis Ⅰ and hypothesis Ⅱ and hypothesis Ⅲ were accepted, but hypothesis Ⅳ was rejected.

2001년도 태국영화에 관한 소고

배수경 부경대학교 국제지역연구소 2004 국제지역논총 Vol.1 No.1

풀먹인 남방을 보고

배수원 샘터사 1998 월간 샘터 Vol.29 No.7

양방향 연결리스트를 이용한 세대별 쓰레기 수집 알고리즘

배수강,정두용 공주영상정보대학 2000 논문집 Vol.7 No.-

세대별 쓰레기 수집 방법은 객체의 나이 개념을 도입하고 일반적인 객체 수명의 특성을 이용하여 복사 방법의 단점으로 지적되었던 객체의 복사에 드는 시간을 줄일 수 있다. 그러나 여전히 객체의 복사에 드는 시간에 단점과 근본적으로 방법 복사 방법에 기초하여 고안되었기 때문에 메모리 이용 효율성의 저하에 대한 단점이 지적되고 있다. 본 논문에서는 세대별 쓰레기 수집 방법에 양방향 연결리스트로 이루어진 힙 메모리 구조를 도입하므로써 기존의 일반적인 세대별 쓰레기 수집이 가지는 복사에 드는 시간을 단지 포인터 조정에 필요한 시간으로 크게 단축할 수 있었다. 그리고 연결리스트로 이루어진 객체 영역과 자유 영역 리스트를 이용하므로써 메모리 이용의 효율성의 최대화를 가져올 수 있었다. 또한 포인터 연산에 드는 시간은 일반적으로 이미 알려져 있기 때문에 이를 실시간 시스템에서도 쉽게 적용할 수 있다는 장점을 가지고 있다. 향후 연구로는 실제 구현을 통하여 본 논문에서 제안한 쓰레기 수집 방법의 우월성을 입증하는 것이다. 또한 메모리 구성을 달리 하여 1세대는 양방향 연결리스트를 이용하고 2세대는 물리적으로 연속적인 메모리 공간을 확보하는 하이브리드 형태에 대한 성능을 측정 및 비교할 것이다.

WWW기반의 소액 정보상품 거래를 위한 전자지불 프로토콜

배수진,김종근 영남대학교 공업기술연구소 1999 工業技術硏究所論文集 Vol.27 No.1

Electronic Commerce(EC) is rapidly spreading on the Internet. For supporting EC, we need more necessity of electronic payments. Especially, most of EC on the Internet is small accounts(micro-payments), so electronic payment system must suit to dealing (or micro-payments. Lots of micro-payment system are studied and developed. Most of electronic micro-payments protocol have studied on the base of electronic money. But, owing to lack of understanding and difficulty to fit real practical situation it may be premature to apply practical Internet environment. We propose an electronic micro-payments protocol for information goods. Our protocol is acted on basis of bank account, so it is easy to apply on Internet for EC.