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      • KCI등재

        IFRS 도입 후 재무분석가는 이익예측에 경영자 예측정보를 더 많이 반영하는가?

        박주형,김수인,고재민 한국공인회계사회 2021 회계·세무와 감사 연구 Vol.63 No.3

        This study investigates the impact of International Financial Rerporting Standard(IFRS) on the financial analyst’s use of management forecast in issuing earnings forecasts. Major changes by switching from K-GAAP to K-IFRS are to tighten fair value accounting, to extend managerial discretion in accounting choice and to report consolidated financial information, and thereby, the cost of analyst forecast increases. Based on this, we predict that the financial analyst’s reliance on the management’s private information would increase and examine the changes of analyst-managment forecast deviation in between pre and post IFRS period. We find that analyst-management forecast deviation decreases after IFRS adoption, and the decline is concentrated in the early years of IFRS adoption. It implies that the financial analyst’s use of the management forecast in issuing analyst forecast increases after the adoption of IFRS, but their reliance on the management’s private information lowers as time passes. This research contributes to the related literature by suggesting that the financial analyst, a professional of gathering and interpreting financial information, puts more value on management forecasts.

      • KCI등재

        미숙아의 갑상선 기능 선별검사와 연관된 주산기 인자

        박주형,문청준,정민호,성인경,김소영 대한주산의학회 2016 Perinatology Vol.27 No.1

        목적: 미숙아의 갑상선 호르몬 농도가 주산기 인자들과 출생 초기 임상 양상과 연관성이 있는지에 대하여 분석하고 미숙아에서 갑상선 기능 저하증을 선별하기에 유용한 갑상선 호르몬 검사 방법을 연구하고자 하였다. 방법: 2013년 3월 1일부터 2014년 12월 31일까지 가톨릭대학교 여의도성모병원에서 출생한 재태연령 37주 미만의 미숙아로 생후 첫 주에 갑상선 기능검사(radioimmunoassay)를 시행한 46명을 대상으로 후향적 연구를 진행하였다. 임신과 관련된 산모 합병증, 재태연령, 체중, 신장, 두위, 아프가 점수, 첫 태변 통과까지 경과한 시간, 신생아 호흡 곤란 증후군과 무호흡 여부에 대한 자료를 수집하여 출생 1주에 시행한 갑상선 호르몬 농도와의 상관 관계를 분석하였다. 결과: 검사 시점의 교정 재태연령이 증가함에 따라 출생 1주 T3, fT4 농도는 증가하였다. FT4는 산전 스테로이드 치료, 검사 시점의 교정 재태연령과 양의 상관 관계를, 첫 태변 통과 시작과 무호흡과는 음의 상관 관계를 보였다(P<0.05). TSH는 첫 태변 통과 시간, 5분 아프가 점수와는 양의 상관 관계를 보였고, 검사 시점의 생후 일수와는 음의 상관 관계를 보였다(P<0.05). 결론: 미숙아에서 초기 선별검사의 fT4는 TSH와 더불어 주산기 인자들과 출생 초기 임상 양상과 상당히 의미 있는 연관성이 있었다. 미숙아에서 조기에 fT4를 포함한 갑상선 기능 선별 검사를 시행하는 것이 도움이 될 것으로 사료된다. Purpose: The aim of this study was to evaluate the usefulness of thyroid function screening in preterm infants and the relation between thyroid hormone level, perinatal environment, and clinical presentation after preterm birth. Methods: We retrospectively evaluated 46 preterm infants from March 2013 to December 2014, who had been screened for congenital hypothyroidism during the 1st week with thyroid stimulating hormone (TSH), triiodothyronine (T3) and free thyroxine (fT4) measured by the radioimmunoassay method. The effects of pregnancy associated maternal factors, gestational age, growth parameters, Apgar score, 1st meconium passage time, respiratory distress syndrome and apnea on thyroid hormone levels were assessed by Mann-Whitney U-test and multiple linear regression analysis. Results: With advancing gestational age, T3 and fT4 displayed a tendency to increase. FT4 showed a positive correlation pattern with antenatal steroid therapy, corrected gestational age at examination and a negative correlation pattern with 1st meconium passage time and apnea (P<0.05). TSH displayed a positive correlation pattern with 1st meconium passage time, 5-minute Apgar score and a negative correlation pattern with sampling age (P<0.05). Conclusion: In the preterm period, both fT4 and TSH seems to correlate significantly with various perinatal factors and clinical presentation. We recommend that early fT4 screening should be included in the screening for hypothyroidism in preterm infants.

      • KCI등재

        민간 의료 보험 가입의 효과와 자기선택 편의

        박주형,전덕빈,박성호,윤성욱 한국경영과학회 2022 한국경영과학회지 Vol.47 No.4

        As interest in health increases, private health insurance subscriptions are increasing. Many studies have been conducted to control the endogenous problem of private health insurance and usage of medical service. The change in medical expenditure after buying private medical insurance was analyzed using an instrumental variable. This study used panel data from 2011 to 2018 of the Korea Health Panel Survey. In order to control self-selection bias, which are likely to explain the increase in medical expenditure by subscribing to health-sensitive people, regression analysis was performed using an instrumental variable called the number of families. We find that joining private health insurance increases healthcare usage and ignored self-selection generates substantial downward bias in the estimates. First, the additional private health insurance increases the changes in medical expenditure by 4.8 million won per year. In addition, for specific types and types of insurance, it was analyzed that the subscription of mixed private medical insurance of cancer insurance increases the change in medical expenditure. Finally, changes in medical expenditure due to private medical insurance coverage of patients with diabetes and hyperlipidemia, which are mild chronic diseases, appeared differently. Diabetes patients subscribed to a mixed type of cancer insurance, and hyperlipidemia patients subscribed to a fixed-benefit type of general disease insurance, resulting in increased medical expenditure. The results of this study can find practical implications for the insurance company to develop insurance products.

      • KCI등재후보

        한국어 교육에서의 신어 인칭 접미사 선정을 위한 연구

        박주형,임종주 한국어문화교육학회 2019 한국어문화교육 Vol.12 No.2

        신어는 당대의 사회 모습을 아주 적극적으로 보여주는 동시에 해당 언어권의 어휘들이 갖고 있는 구조와 생산성을 확인할 수 있는 자료가 된다. 하지만 교육 현장에서 신어는 교육용 어휘 목록에서 많이 배제되어 왔다. 그런데 지속적으로 신어가 형성되고 쓰이면서 비슷한 원리를 바탕으로 만들어지는 어휘들이 생겨나고 신어 내에서도 새로운 의미적, 형태적 규칙이 형성되고 있음을 확인할 수 있다. 때문에 신어 자료 내에서 학습자의 단계에 맞는 목표어휘를 고려하고, 교수-학습 방안에 적합한 어휘들을 잘 선정하여 활용한다면 충분히 한국어 교육 자료로서의 가치가 있다고 본다. 이에 본고에서는 한국어 교육에서 학습자의 어휘력을 향상시키기 위해 활용할 수 있는 신어의 인칭 접미사 목록을 살펴보았다. 특히 인칭 접미사는 1994년부터 2017년까지 공개된 국립국어원의 신어 관련 자료집을 기준으로 할 때 꾸준히 출현하며 생산성이 높은 편에 속한다. 이러한 관점에서 국립국어원에서 조사 발표한 신어 (1994-2017) 자료집과 한국어 교육 어휘 내용 개발 (2012-2014) 보고서를 바탕으 로 살펴보았다. 그 결과 총 66개의 신어 인칭 접미사 목록 중에 9개의 인칭 접미사가 한국어 교육에 적합하다고 판단되었다. 최종 선정된 인칭 접미사는 ‘-돌, -맨, -짱, -파라치, -걸, -덕/덕후, -맘, -어/러/터, -우 먼’이다. 이상의 관점에서 신어의 인칭 접미사는 일정 기준을 바탕으로 그 목록을 마련한다면 충분히 한국어 교육 시에 어휘 교육 자료로 활용 가능할 것으로 보인다. 또한, 이러한 논의는 그동안 한국어 교육에서 거의 다루지 않았던 신어 자료의 교육적 가치를 재검토함으로써 앞으로 기존 한국어 교재나 자료들의 한계점을 보완하는 데에 활용될 수 도 있을 것이라 본다. New words are a very active display of the society of a certain age, and it can be used to confirm the structure and productivity of the vocabulary of the language. However, it has been widely excluded from the educational vocabulary list in the Korean language education field. Nevertheless, it can be seen that vocabularies are created based on similar principles by introducing the new words and that new semantic and morphological rules are formed within the new words. Therefore, if we consider the target vocabulary according to the learner’s lebel and select the appropriate vocabulary for the teaching-learning plan, it’s valuable as an educational resource. Accordingly, in this paper, we examined the list of personal suffixes of new words which can be used to improve learner's vocabulary in Korean language education. Especially, the personal suffixes are constantly appeared and highly productive when it is based on the resources about the new words published from 1994 to 2017. In this regard, we looked at New words (1994-2017) and Develops Korean vocabulary content (2012-2014) surveyed by National Institute of Korean Language. As a result, nine personal suffixes out of a total of 66 personal suffixes of new words were deemed suitable for Korean language education. The final selection of personal suffixes of the new words is ‘-돌, -맨, -짱, -파라치, -걸, -덕/덕후, -맘, - 어/러/터, -우먼’. At this point of view, the personal suffix of the new words is likely to be used as a vocabulary material in Korean education if the list is prepared based on certain criteria. That is, also, these discussions could be used to supplement the limitations of Korean language textbooks and materials by reviewing the educational value of new words that have been rarely addressed in Korean language education.

      • KCI등재

        환경 중의 엔도톡신 노출 및 건강에 미치는 영향

        박주형,Park, Ju-Hyeong 한국환경보건학회 2014 한국환경보건학회지 Vol.40 No.4

        Microbes such as bacteria, fungi, archaea, protists, and viruses are ubiquitous and people are exposed to them continuously. Endotoxin is a component of the outer membrane of Gram-negative bacteria and a potent proinflammaotry substance. When a person is exposed to environmental endotoxin, an innate immune response is initiated upon the initial recognition and this response produces various inflammatory mediators and recruits inflammatory cells to the exposed tissues. A purified chemical form of endotoxin is called lipopolysaccharide (LPS), and the lipid A portion of the molecule is a biologically active moiety. Exposure to endotoxin may result in various complex health effects depending on time, route, and dose of exposure, as well as host susceptibility. Gene-environment interactions play important roles in health effects of endotoxin exposure, e.g. development or aggravation of asthma. To accurately assess exposure to endotoxin in environmental or epidemiologic studies, methods of sampling, extraction, and analysis must be carefully selected since the selected methods may substantially affect analytical results and there is no internationally-agreed standard method to date. The lack of a standardized method hampers the establishment of exposure-response relationships. While an internationally-agreed health-based exposure limit does not exist, the Dutch Expert Committee on Occupational Safety recently recommended $90EU/m^3$ as a health-based occupational exposure limit. The current article reviews various scientific issues on how we measure environmental endotoxin and the health effects of endotoxin exposure.

      • SCOPUSKCI등재
      • KCI등재

        정치 텍스트 읽기 교육을 위한 선거공보의 특성 분석

        박주형,김혜진 한국텍스트언어학회 2019 텍스트언어학 Vol.47 No.-

        This study explored the possibility of political text-reading education as a Korean-language educational response to the fostering of the citizenship of learners, one of the main topics of education in the 21st century. The message communication characteristics of election bulletins were analyzed by dividing them into 'delivery of optimized models for personality', 'strategic persuasion through projection of expected values' and 'extending contact situations using intertext related to authority' with the aim of fostering community citizenship and expanding learners' interest in political participation into symbolic communication areas. The educational goals derived from the analysis are as follows. First, in the process of reading election bulletins, the truthfulness and sincerity judgment of a candidate's personal information should be emphasized. Second, the persuasion strategy used in election bulletins should be used as an opportunity to explore the political needs of the community surrounding such persuasion. Third, the understanding of intertexts used in election bulletins should be aimed at expanding the historical sense of the political landscape of the community.

      • KCI등재

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