Effect of oximation reagents on saccharides for GC-MS analysis

윤선주,김정권 한국분석과학회 2024 학술대회논문집 Vol.2024 No.5

타 기업 회계이익 공시의 정보이전효과와 비교가능성의 영향

윤선주,손철,고재민 한국회계정보학회 2016 회계정보연구 Vol.34 No.4

This paper investigates information transfer effect by analyzing whether other firms’ earnings announcement has an effect on the stock price of a firm of interest. In addition, we test if financial statement comparability increases this information transfer effect. For the analysis, we adopt firm pair-year data in the year of 2007 to 2014, differentiating it from the conventional firm-year data. The results are as follows. First, the greater unexpected earnings other firms announce, the stronger stock prices of the firm of interest react to other firms’ unexpected earnings. Second, the relationship between other firms’ unexpected earnings and stock price reaction of the firm of interest goes stronger as financial statement comparability between these two firms increases. It means that higher comparability helps investors easily use other firms’ accounting information in the process of their valuation. Third, the stronger information transfer brought about by financial statement comparability disappears after IFRS (International Financial Reporting Standards) was adopted. It implies that the role of financial statement comparability reduces in the post-IFRS period. We compute each financial statement comparability between the firm of interest and various peer firms in the same industry, which is advanced measure further from the average comparability mainly used in prior studies. This study contributes to prior researches by showing that information transfer effect varies based on financial statement comparability. We attempt to find intrinsic meaning of financial statement comparability since it is not generated stand-alone but correlated with other firms unlike other measures of accounting quality such as discretionary accruals. Our result shows that valuation goes through mutually dependent process on other firms. We suggest that financial statement comparability plays a role of information path to other firms in this valuation process. Managers use more accounting discretion after applying principle-based IFRS and many studies argue that IFRS may weaken financial statement comparability. In this regard, we again put an emphasis on the importance of financial statement comparability at this time when it is actively argued. 본 연구는 타 기업의 회계이익 공시가 관심 기업의 주가에 영향을 미치는지 살펴봄으로써 정보이전효과를 분석하였다. 더 나아가 타 기업과 관심 기업 사이에 재무제표의 비교가능성이 높을 때 이와 같은 정보이전효과가 보다 높아지는지 확인하였다. 이를 위해 본 연구는 2007년부터 2014년까지 유가증권시장에 상장된 기업을 대상으로, 전통적인 기업-연도 자료 대신 기업 쌍-연도 자료를 구성하여 분석을 실시하였다. 실증 분석 결과는 다음과 같다. 첫째, 타 기업의 회계이익을 공시하는 시점에 나타난 비기대이익이 증가할수록 관심 기업의 누적초과수익률은 유의하게 증가하였다. 둘째, 타 기업의 공시 시점에 발표되는 비기대이익이 관심 기업의 주가에 미치는 영향은 두 기업의 비교가능성이 높을수록 크다는 사실을 발견하였다. 이는 두 기업 간 재무제표의 비교가능성이 높을수록 투자자들이 관심 기업의 가치평가를 위해 타 기업의 회계정보를 보다 쉽게 활용한다는 것을 의미한다. 셋째, 비교가능성이 정보이전효과에 미치는 영향은 IFRS 도입 이후 나타나지 않았다. 이는 IFRS 이후 자본시장에서 비교가능성의 역할이 약화되었다는 사실을 뜻한다. 본 연구는 특정 기업만의 독립된 비교가능성만 살펴 본 선행연구에서 한 걸음 더 나아가, 특정 기업과 산업 내 여러 타 기업 사이의 개별적인 비교가능성을 구분하여 측정하였다. 그리고 이렇게 측정된 각각의 비교가능성에 따라 정보이전효과도 달라질 수 있다는 점을 보여주었다는 점에서 공헌도를 지닌다. 비교가능성이 회계정보의 다른 질적 특성과는 달리 타 기업과의 연관성 가운데 측정된다는 점에서 본 연구는 비교가능성의 본질적인 의미를 탐색한 시도라 할 수 있다. 본 연구의 결과는 기업의 가치평가가 자본시장 내에 독립적으로 존재하는 과정이 아니라 다른 기업과 서로 연계된 상호 의존적인 과정이라는 점을 보여준다. 그리고 이 과정에서 비교가능성이 특정 기업과 다른 기업 간 정보의 통로로서 중요한 역할을 한다는 사실을 제안한다. 원칙 중심(principle-based) 회계기준인 국제회계기준 도입 이후 회계처리에 대한 경영자의 재량이 증대되었고, 이로 인해 재무제표의 비교가능성이 약화될 가능성이 제기되고 있다. 이처럼 재무제표의 비교가능성이 이슈가 되는 현 시점에서 본 연구는 국제회계기준 도입 이후 비교가능성의 중요성을 다시 한 번 부각시킨다는 점에서 의의를 지닌다.

20대 이상 성인과 노인에서 Lifestyle에 따른 아침 결식률과 결식 원인에 관한 조사 연구

윤선주,정혜련,김미현 한국식품영양학회 2009 한국식품영양학회 학술대회논문집(학술심포지움) Vol.2009 No.12

한국재래종 호박 완숙과의 섬유질, 단백질 및 아미노산 함량 비교분석

윤선주,전하준,강선철 한국응용생명화학회 2004 Journal of Applied Biological Chemistry (J. Appl. Vol.47 No.4

We studied active substances like crude cell wall components, crude protein, composing amino acids and free amino acids including orinithine cycle-related amino acids such as asparagine, ornithine and citrullin in fully ripe fruits of Korean native squash, Cucurbita moschata Poir. Crude protein content of ‘Jeju 2’ was the highest with 2,830 μg/g, while ‘Sangju’ was the lowest with 1,319 μg/g. Regarding the contents of crude cell wall components, fruit ‘Kanghaw’ was the highest with 2,961 mg% while ‘Namhea’ was the lowest with 1,582 mg%. Pectin contents of crude cell wall components were the highest in ‘Kanghaw’ (2,198 mg%) followed by ‘Jeju 2’ (2,178 mg%) and ‘Jeju 1’ (1,461 mg%). The main contents of amino acids in squash were glutamic acid, aspartic acid, lysine, leucine and valine, which comprised to be more than 50% of total amino acid contents. Especially, in ‘Jeju 2’ aspartic acid and threonine were not detected. In fully ripe fruits, a total of 34 kinds of free amino acids were detected including 8 kinds of essential amino acids (histidine, isoleucine, leucine, lysine, phenylalanine, methionine, threonine and valine). More than 50% of the total free amino acids were aspartic acid and asparagine, and also all varieties were detected in ornithine, citrullin, and arginine, which are related to Ornithine cycle. There was a big difference in the contents of arginine in all varieties whereas the contents of ornithine and citrullin were very similar. ‘Teaan’ 29.34% was 7 times higher than ‘Namhea’ 4.30% in regards to arginine contents.

장기저장 및 고온고압 처리에 따른 한국재래종 호박 양산의 품질변화

윤선주,정병룡,강선철 한국응용생명화학회 2004 Journal of Applied Biological Chemistry (J. Appl. Vol.47 No.4

We have studied quality changes of fully ripe fruit of Korean native pumpkin ‘Yangsan’ regarding the following parameters: pH, sugar content, weight, water content, contents of crude protein and amino acids during 60 days storage at room temperature. As the results, there was no changes in sugar contents according to the storage period, but pH was changing to a little acidic direction with slight decrease in weight and water content. Contents of total crude proteins and comprising amino acids were increased during the storage period. The main contents of amino acids of the Korean native pumpkin, Yangsan, were glutamic acid (15.5%), aspartic acid (10.1%), lysine (8.7%), valine (7.5%), leucine (7.1%) and alanine (6.6%), which were not highly influenced during storage period. Additionally we have investigated the content of free amino acids and color changes during processing of Yangsan under high temperature at 121oC and high pressure at 1 kg/cm2. In fully ripe fruits, a total of 29 kinds of free amino acids were detected including 8 kinds of essential amino acids (histidine, isoleucine, leucine, lysine, phenylalanine, methionine, threonine and valine). More than 35% of total free amino acids were aspartic acid (20.3%) and asparagine (15.4%); ornithine, citrullin, and arginine, which are related to Ornithine cycle, were also detected in fully ripe fruits. But when treated with high temperature and high pressure, glutamic acid and arginine were decreased rapidly whereas ammonium chloride was relatively increased. Moreover “b” value as yellow color indicator was decreased from 17.45 to 9.14 while treated for 60 minutes with high temperature and pressure, caused by the degradation of β-carotene and other yellowish pigments in Yangsan.

안경광학과 진학한 학생들의 출신고교 실태조사, 학과 만족도 조사

윤선주,이규철,김정헌 대한시과학회 2019 대한시과학회지 학술대회 Vol.2019 No.07

체적부하를 갖는 유체 전달관로의 압력전파 특성

윤선주,손병진 대한기계학회 1994 대한기계학회논문집 Vol.18 No.11

The applications of the electrical transmission line theory to the pressure propagation characteristics in the volume loaded fluid transmission line with step and impulse input wave is demonstrated in this paper. The method is based on the premise that the time response is the inverse Fourier transform of frequency spectrum of the wave which spectrum is a product of frequency spectrum of input pressure wave and system transfer function. The frequency response and transient response of step and impulse input wave in the volume loaded fluid transmission line is analysed by the Laplace transform and inverse Laplace transform with FFT numerical algorithm. The numerical solution of the distributed friction model is compared with the average friction model and the infinite product model. And the result is showed that FFT method may have major advantages for the simulation of fluid circuitary.

장애이해교육이 일반아동의 장애아동에 대한 태도에 미치는 영향

윤선주,김영일 朝鮮大學校 師範大學 附設 敎科敎育硏究所 2007 敎科敎育硏究 Vol.28 No.1

The purpose of this study was to investigate the effects of a disability awareness program on improving the attitudes of regular elementary school children toward those with disabilities. The participants were 40 children in grades from 1 to 3 at two elementary schools in Wando, Chonnam province. A total of 20 children from one school at which the researcher worked was assigned to the experimental group and those from the other school to the control group. Two groups were equivalent in gender and grade level prior to the beginning of the experiment. The disability awareness program addressed ten topics such as the meaning of being different from each other, friends of children with disabilities, great persons with disabilities. living together. understanding friends with disabilities, etc. The researcher implemented the 10-session program from June 8th to July 9th. 2005. two sessions per week for five weeks. The researcher employed a variety of instructional strategies such as lecture, discussion, internet search, videotape materials, reading relevant stories. The attitudes of the participants toward children with disabilities were measured using Voeltz's (1980) Acceptance Scale and the Adjective Scale with four subscales such as Emotion, Physical Attractiveness, Learning Behavior, and Social Behavior. Their attitudes were measured one week before and after the implementation of the program. T-tests on the pretest-posttest difference scores found that the experimental group showed significantly greater changes in attitudes toward children with disabilities than did the control group. These results implied the that the implementation of disability-awareness programs in regular elementary schools could positively change the attitudes of elementary children toward disability.

기체 전달 관로에 있어서 압력 전파의 주파수 응답에 대한 부하 임피던스의 영향

윤선주,손병진,Yoon, S.J.,Son, B.J. 대한설비공학회 1994 설비공학 논문집 Vol.6 No.4

This study numerically analyzed the dynamic characteristics of the frequency response on the pneumatic transmission line with load impedances. The pressure transfer function is represented by the distributed parameter line model. To validate the mathematical approximations of Bessel function ratios, the results of frequency response in a blocked line were compared with those obtained by the Infinite-product, Brown's and Square-root approximations. Special emphasis was given to the frequency response characteristics on the pneumatic transmission line with load impedances. Computations were carried out for the wide range of parameters in terms of load capacitance ratio and load resistance ratio. The present results indicated that the theoretical model is capable of accurately predicting the frequency response characteristics for any configuration of a fluid transmission line.

반응표면분석을 이용한 상황버섯 열수추출액의최적 추출조건과 품질 특성

윤선주,최웅규,강선철,권대준,조준구 한국응용생명화학회 2006 Journal of Applied Biological Chemistry (J. Appl. Vol.49 No.3