K-IFRS 도입에 따른 연결재무제표와 별도재무제표에 의한 주식가치평가에 관한 연구

유혜정,오웅락 한국회계정책학회 2015 회계와 정책연구 Vol.20 No.2

The purpose of this study is to carry out an empirical analysis on which both types of financial statements serve better to enhance the accuracy of stock valuation. To do so, I first use the information in both types of financial statements for Korea’s listed companies and then compare it with actual stock prices. The sample data include financial statements from 2008 to 2012 made by Korea’s 3,079 listed companies. The main results of the empirical analysis are as follows. First, the residual income valuation model from the individual financial statement is more accurate in predicting future stock values than using the consolidated financial statement. However, the absolute error rates between the two financial statements diminish after the inception of K-IFRS. Second, both the market dominance model from the individual financial statement and the consolidated financial statement under K-IFRS are accurate. Third, the accounting information provided by consolidated and individual financial statements under K-IFRS predicts future stock values more accurately than those of K-GAAP. Fourth, when foreign share holding ratios are higher, the consolidated financial statement is more accurate in predicting future stock values than using the individual financial statement. The contribution of this study is the following:By using stock valuation models this study empirically proves the accuracy of stock valuation of K-IFRS’s consolidated and individual financial statements. 본 연구는 연결재무제표와 별도(개별)재무제표의 회계정보를 사용하여 추정주가를 산출하고 이를 실제주가와 비교함으로써, K-IFRS의 도입에 따라 어떤 재무제표를 사용하는 것이 주식가치평가방법의 정확성을 높일 수 있는지 실증적으로 분석하였다. 이를 분석하기 위해서 2008년부터 2012년까지 국내 상장기업을 대상으로 연결재무제표와 별도(개별)재무제표를 동시에 작성 및 공시한 총 3,097 기업/연도의 표본을 이용하여, 각 회계기준하의 연결재무제표와 별도(개별)재무제표를 사용해서 초과이익할인모형과 시장지배력모형의 절대오차율을 분석하였다. 다음은 주요 실증분석 결과이다. 첫째, 초과이익할인모형의 경우에 두 회계기준 모두 별도(개별)재무제표의 회계정보를 이용한 주식가치평가가 연결재무제표를 이용한 것보다 더 정확하게 예측하였으나, K-IFRS 도입 이후 이러한 차이가 줄어들었다. 둘째, 시장지배력모형의 경우에 K-GAAP을 적용한 별도(개별)재무제표의 주식가치평가가 연결재무제표보다 더 정확하게 예측하였으나, K-IFRS를 적용한 경우에는 두 재무제표간의 예측력 차이가 없었다. 셋째, K-IFRS를 적용한 연결재무제표와 별도재무제표를 이용한 주식가치평가방법이 K-GAAP를 적용한 경우보다 주식가치를 보다 정확하게 예측하였다. 넷째, 외국인보유비율이 높은 기업에서는 K-IFRS를 적용한 연결재무제표의 주식가치평가가 별도(개별)재무제표보다 더 정확하게 예측하였다. 본 연구의 공헌점은 기업의 인수 및 합병, 투자결정, 가치투자를 위한 적정주가 산정 시 사용하고 있는 주식가치평가 모형을 바탕으로, K-IFRS 도입에 따른 연결재무제표와 별도재무제표를 활용한 주식가치평가에 보다 적절한 선택방법을 제안하였다는 것이다.

陽和湯 및 陽和湯加 味方의 抗癌效果와 免疫反應에 관한 實驗的 硏究

柳慧定,蔡炳允 경희대학교 1996 慶熙醫學 Vol.12 No.3-4

Second language acquisition of English intonation: Nuclear peak alignment

유혜정 한국음운론학회 2019 음성·음운·형태론 연구 Vol.25 No.3

The purpose of this study was to examine the acquisition of English prosody by Korean learners. The present study tested the accuracy of assigning stress on words and the alignment implementation of nuclear accent in English produced by Korean learners of English. The alignment produced by Korean groups was compared by the following acoustic characteristics with those of native English speakers: (1) accented syllable duration; (2) timing of peak H* from the syllable onset; (3) timing of peak H* to the syllable offset; and (4) H alignment as a proportion of accented syllable duration. Ten Korean learners of English and three native English speakers produced initial stressed words and final stressed words in a narrow focus. The results of the study showed that the accuracy in assigning stress was correlated with English proficiency, and the Korean learners exhibited different peak alignment and duration patterns. The Korean learners tended to produce more falling (H*) or rising (L+H* or L*+H) tones depending on the voicing of the onset of the stressed syllable, and their H peak was delayed compared to that of the native English speakers.

The effects of orthography and morphological decomposability in production of -ly complex words

유혜정 한국음운론학회 2023 음성·음운·형태론 연구 Vol.29 No.1

This study aimed to investigate gemination arising from the suffix -ly in Korean English learners through two experiments. Experiment 1 examined gemination through the suffix -ly in terms of absolute duration, preceding vowel duration, and relative duration by Korean English learners and English speakers and compared it with gemination in simplex words. The results showed no geminate-singleton contrast in -ly complex words and simplex words for English speakers, but as the base words contain more orthographic lateral consonants before the suffix -ly, absolute durations increased. Similarly, Korean English learners at an advanced level tended to produce longer absolute durations in -ly complex words with more orthographic lateral consonants in the base word. However, Korean English learners at both advanced and intermediate levels showed no durational differences associated with gemination when the preceding vowels were stressed. But they produced longer absolute durations for double laterals through the suffix -ly than for single laterals. Simple word had longer absolute durations for double laterals but shorter preceding vowel durations, resulting in longer relative durations for double laterals. In Experiment 2, sixty-two Korean English learners rated familiarity and semantic segmentability of -ly complex words. The results showed that familiarity and segmentability ratings were correlated, and that weak morpheme boundary by lower segmentability led the laterals across morpheme boundary to undergo phonetic reduction, resulting in shorter absolute durations. The duration of -ly complex word seems to be influenced by spelling information, but morphological decomposability more strongly affects phonetic reduction of absolute durations of double laterals at morpheme boundary.

관광안내 효율성 증진을 위한 관광보행로 구축방안에 관한 연구

유혜정,김기범,김형철(Kim, Hyeong-Cheol) 대한교통학회 2003 대한교통학회 학술대회지 Vol.44 No.-

최근 소득수준의 향상과 교통수단의 발달 등 생활의 변화로 인해 여가활동이 활발히 이루어 지면서 삶의 질을 높이는데 많은 시간적⋅경제적 비용 투자가 이루어지고 있다. 이러한 것 중 하나로 관광에 대한 관심이 급증하면서 국내 관광객뿐만 아니라 외래 관광객도 증가하는 추세이다. 이로 인해 관광산업에 대한 중요성이 높아지고 있으며 경쟁력 있는 관광환경 조성에 관심이 모아지고 있다.

당뇨병 관리를 위한 자가검사법

유혜정 사단법인 한국당뇨협회 1997 당뇨 Vol.96 No.-

인슐린 주사법과 주의점

유혜정 사단법인 한국당뇨협회 1997 당뇨 Vol.91 No.-

기록관리 전문 인력의 전문성 증진 요건에 관한 비교 연구

유혜정,정연경,Yu, Hye-Jung,Chung, Yeon-Kyoung 한국비블리아학회 2012 한국비블리아학회지 Vol.23 No.3

The requirements of being archivists and records managers were revised in 2011 and expanded in the scope of their education levels such as having master's or higher degrees in archives and records management, or completion of one year program of archives and records management after having B. A. degree in archival science, history or library and information science with passing of exams recruiting the experts in the field. However, archivists are not much recognized as professionals since there is no definite regulation for being experts in the field. Accordingly, this study aims to put forth the development of their qualification by comparing qualification factors of developed countries for archivists and records managers. Three factors of professional qualification for archivists and records managers are suggested as follows: certification of a standardized curriculum of archival studies, a proposed certification system for the archivists and recognition of working experience and specified duties to the archivists' qualifications as a way to acknowledge career-based expertise.

블랜디드 러닝에서 모바일SNS를 통한 협력학습이 중학생들의 영어문법이해와 흥미도에 미치는 영향

유혜정 한국외국어대학교 외국어교육연구소 2014 외국어교육연구 Vol.28 No.2

The present study aims to investigate the effect of collaborative learningthrough mobile SNS on learning English grammar and learners’ interestin grammar. In English Education, learner-centered classroom has beenemphasized and a number of studies have shown that learners working ingroups have greater chance to develop accuracy as well as fluency. Thisstudy uses mobile SNS as a collaborative learning tool incorporated inblended learning model to investigate its effect on learning Englishgrammar. The participants were 30 Korean middle school students. Themethods employed are as follows: 1) grammar lesson in class once a week2) online collaborative tasks using mobile SNS, ‘Kakao Talk’; 3) a surveyon the level of interest in learning English grammar; 4) pre- and postgrammartest; 5) interview. The results show that the grammar test scores are increased bycollaborative learning through mobile SNS. The participants’ grammarcompetence is more improved when they learn through collaboration thanthrough traditional grammar instruction. Second, the level of interest inlearning English grammar is also increased. The use of collaborativegroup activities using mobile SNS have positive influence on the interestin English grammar. Third, the participants generally showed positiveresponses on the effect of learning English grammar collaboratively usingmobile SNS. The findings of this study suggests that the interaction and collaboration between learners are effective in teaching English grammarin terms of learning achievement as well as learners’ psychological aspect. 본 연구는 블랜디드 러닝에서 모바일SNS를 이용한 협력학습이 중학교 영어학습자의 영어문법학습과 흥미도에 미치는 영향에 대한 연구이다. 특히, 최근 영어교육에서 강조되고 있는 학습자 중심의 학습을 실현하기 위해 온라인과 오프라인의학습을 병행하는 블랜디드 러닝 모형을 실시하였다. 또한 학습자간 협력학습을위한 도구로서 학습의 물리적 시간적 제약을 극복할 수 있는 모바일SNS(카카오톡)를 활용하였다. 이를 통해 모바일SNS를 활용한 학습자간 협력학습이 목표문법구문의 이해와 문법학습에 대한 학습자들의 흥미도에 미치는 영향을 중점적으로 살펴보았다.

세계 난민동향과 유엔난민기구의 역할

유혜정 한국이민정책학회 2022 한국이민정책학회 학술대회 Vol.2022 No.07