한국채택국제회계기준(K-IFRS) 도입 시 간주원가 선택 기업의 이익조정

박민경(Park, Min-kyung) 한국국제회계학회 2017 국제회계연구 Vol.0 No.74

본 연구는 국제회계기준(International Financial Reporting Standards) 도입 시 경영자의 선택 여부에 따라 적용 가능한 유형자산의 간주원가 도입이 이익의 질에 미치는 영향에 대해 실증 분석하였다. 국제회계기준은 거래의 경제적 실질에 우선하는 회계처리로 회계정보의 유용성이 향상되고 이익의 질을 향상시킬 것으로 기대할 수 있다(Barth et al. 2008; 전규안 외 2014; 차승민 외 2014 등). 반면, 원칙 중심의 국제회계기준은 회계처리 방법 선택 시 경영자의 합리적 판단을 요구하고 경영자의 재량권이 증가한다. 이에 이익의 질이 하락할 가능성 또한 존재한다. 본 연구에서는 국제회계기준 도입으로 주어진 선택적 기회를 적용한 기업과 적용하지 않은 기업으로 나누어 두 그룹 간 이익의 질의 차이를 살펴보았다. 국제회계기준 의무 도입인 2011년 상장기업을 대상으로 국제회계기준 도입 시 선택적 사항인 간주원가를 선택한 기업과 선택하지 않은 기업 간 이익조정 차이가 존재하는지 분석하였다. 분석 결과, 간주원가를 선택한 기업과 선택하지 않은 기업 간 실질이익조정 대용치(비정상 영업현금흐름, 비정상 제조원가 및 비정상 재량적 비용)의 차이가 유의한 것으로 나타났다. 간주원가를 선택 적용한 기업의 실물 이익조정의 크기가 간주원가를 선택하지 않은 기업에 비해 유의하게 큰 것을 확인하였다. 본 연구결과는 국제회계기준의 특성 상 경영자의 합리적 판단을 인정하는 회계처리 방법이 회계정보의 신뢰성을 저하시킬 가능성이 있음을 의미한다. 국제회계기준 도입 효과를 살펴본 선행연구에서는 국제회계기준 도입 전과 후로 나누어 국제회계기준의 도입이 이익의 질에 미치는 전반적인 영향만을 분석하였으나, 본 연구는 국제회계기준 도입 후 회계선택을 통한 기업들의 이익 관리를 살펴보았다는 점에서 의의가 있다. The purpose of this study is to assess whether management’s discretion at the first adoption of K-IFRS can impact on the quality of earnings management. K-IFRS has been expected to increase accounting transparency and usefulness of accounting information. Therefore, opportunistic earnings management can be reduced with K-IFRS. However, K-IFRS is principle-based, evaluates assets and liabilities as the fair value. These can increase the management"s discretion on earnings management. Thus, the adoption of K-IFRS can increase opportunistic earnings management. So we examine how the choice of deemed cost on the property plant and equipment(PP&E) influence on the real earnings management after K-IFRS adoption. We divided sample to deemed cost selection firms and non-selection firms to compare the difference of real managing earnings as one of the effect of IFRS on behavior of managers. The results show that real earnings management of deemed cost selection firms is significantly higher than non-selection firms. our result implies that management’s discretion in the accounting events can decrease the quality of accounting information.

단백질 분해 효소 처리가 청국장의 항산화 활성에 미치는 영향

박민경(Min-Kyung Park) 한국식품영양과학회 2011 한국식품영양과학회지 Vol.40 No.2

Alcalase, protamex 및 neutrase 효소처리가 청국장의 펩타이드 및 항산화 활성 증가에 미치는 영향을 동일한 조건으로 효소 처리한 대두분말과 비교하였다. 효소 20, 100 및 500mAU를 50℃에서 120분간 처리한 결과 청국장과 대두분말 모두에서 alcalase 및 protamex에 의한 펩타이드 생성이 neutrase보다 높게 나타났다. 항산화 활성은 청국장의 경우 alcalase 처리에 의해 DPPH, ABTS 및 hydroxyl radical 소거활성이 효소처리를 하지 않은 대조구와 비교하여 시료량에 따라 각각 37~57%, 59~106% 및 67~83%, protamex 처리에 의해 35~50%, 56~74% 및 52~75% 통계적으로 유의하게 증가하였다. 대두분말을 효소 처리한 시료에서도 유사한 결과를 보여 alcalase 처리에 의해 DPPH, ABTS 및 hydroxyl radical 소거활성이 각각 37~55%, 51~99% 및 67~83%, protamex 처리에 의해 36~44%, 44~66% 및 51~65% 증가하였다. 그러나 두 시료 모두에서 neutrase 처리에 의한 항산화 활성의 유의적 증가는 없었다. 이상의 결과는 alcalase와 protamex가 청국장에 특이적이지는 않으나 펩타이드 생성 및 항산화 활성 증가에 효율적임을 보여주고 있다. Chungkukjang and soybean powder were enzymatically hydrolyzed with 20, 100 and 500 mAU of 3 commercially available proteases (alcalase 2.4L, protamex and neutrase 0.8L) at 50℃ for 120 min. The degree of hydrolysis and antioxidant activities of hydrolysates were comparably evaluated. Alcalase and protamex yielded higher content of peptide compared to neutrase in both Chungkukjang and soybean powder hydrolyzed samples. Both Chungkukjang and soybean hydrolysates showed also greater increases of antioxidant activities compared to those prepared with neutrase. The rates of increment of DPPH, ABTS and hydroxyl radical scavenging activities were similar between Chungkukjang and soybean powder hydrolyzates. These results show that alcalase and protamex are not specific for Chungkukjang but enhance its antioxidant activity.

평판 유리로 봉인된 다층 무기 박막을 갖는 OLED 봉지 방법

박민경,주성후,양재웅,백경갑,Park, Min-Kyung,Ju, Sung-Hoo,Yang, Jae-Woong,Paek, Kyeong-Kap 한국전기전자재료학회 2011 전기전자재료학회논문지 Vol.24 No.11

To study encapsulation method for large-area organic light emitting diodes (OLEDs), red emitting OLEDs were fabricated, on which LiF and Al were deposited as inorganic protective films. And then the OLED was attached to flat glass by printing method using epoxy. In case of direct coating of epoxy onto OLED by printing method, luminance and current efficiency were remarkably decreased because of the damage to the OLED by epoxy. In case of depositing LiF and Al as inorganic protective films and then coating of epoxy onto OLED, luminance and current efficiency were not changed. OLED lifetime was more increased through inorganic protective films between OLED and flat glass than that without any encapsulation (8.8 h), i.e., 47 (LiF/Al/epoxy/glass), 62 (LiF/Al/LiF/epoxy/glass), and 84 h (LiF/Al/Al/epoxy/glass). The characteristics of OLED encapsulated with inorganic protective films (attached to flat glass) showed the possibility of application of protective films.

평판 유리로 봉인된 유-무기 보호 박막을 갖는 OLED 봉지 방법

박민경,주성후,Park, Min-Kyung,Ju, Sung-Hoo 한국전기전자재료학회 2012 전기전자재료학회논문지 Vol.25 No.5

To study encapsulation method for large-area organic light emitting diodes (OLEDs), red emitting OLEDs were fabricated, on which $Alq_3$ as organic buffer layer and LiF and Al as inorganic protective layers were deposited to protect the damage of OLED by epoxy. And then the OLEDs were attached to flat glass by printing method using epoxy. The basic structure of OLED doped with rubrene of 1 vol.% as emitting layer is ITO(150 nm) / 2-TNATA(50 nm) / ${\alpha}$-NPD(30 nm) / $Alq_3$:Rubrene(30 nm) / $Alq_3$(30 nm) / LiF(0.7 nm) / Al(100 nm). In case of depositing $Alq_3$, LiF and Al and then attaching of flat glass onto OLED, current density, luminance, efficiency and driving voltage were not changed and lifetime was increased according to thickness of Al as inorganic protective layers. The lifetime of OLED/$Alq_3$/LiF/Al_4/glass structure was 139 hours increased by 15.8 times more than bare OLED of 8.8 hours and 1.6 times more than edge sealed OLED of 54.5 hours.

음악치료 교과과정에 대한 음악치료전공 대학원생의 인식도 조사 연구

박민경,Park, Min Kyung 한국음악치료교육학회 2010 인간행동과 음악연구 Vol.7 No.2

본 연구는 음악치료 교과과정의 효율성을 알아보기 위해 4개의 대학원의 음악치료학과 학생들 100명을 대상으로 설문조사를 실시하였다. 대상자들이 가장 필요성을 높이 인식하고 중요하다고 생각하는 과목은 음악치료기술(23.2%)로 조사되었다. 대학원 진학 전 학부전공이 음악전공인 학생들과 음악 외 전공인 학생들의 음악기술영역에 대한 역량 및 자신감이 다르게 나타났으며, 실습의 단계가 가장 높은 학생들의 임상에 대한 자신감이 높은 반면 인턴쉽 과정에서 다소 떨어지는 것으로 나타났다. 상담 및 심리학 관련 과목의 개설에 대한 욕구가 가장 높았으며(19.7%) '음악치료사로서의 전문성'을 가장 중요시 여기는 것으로 나타났다(51.8%). 이러한 결과들은 음악치료학과 대학원생들이 인식하는 음악치료 교과과정의 효율성에 대한 정보를 제공하고, 기초 지식과 역량에 맞는 효율적인 교과과정을 제공하기 위한 필요성과 중요성을 제시하는 데 그 의의를 갖는다. The purpose of this study was to evaluate the perception of current music therapy curriculum perceived by music therapy graduate students who are currently enrolled in the program. A total of 100 students responded. The subject 'music therapy techniques'(23.2%) was identified as highly regarded topic as important subject matter. Respondents showed different levels of skills and confidence according to their previous major areas; music vs. non-music major. Regarding the clinical practicum, students in the higher level practicum showed higher competence; however the level of competence was decreased as they entered the internship. Also 'Counseling and psychology related subjects' was the most preferred subject (19.7%) and 'professionalism as a music therapist' was the most significant factor indicated by the respondents(51.8%). Overall, general information and perception regarding music therapy curriculum was described, and the results implies the importance and needs of future music therapy curriculum development.

우리나라 수학 교수·학습 연구에 적용된 수학교육 이론의 동향

박민경,김영옥,Park, Min-Kyung,Kim, Young-Ok 영남수학회 2014 East Asian mathematical journal Vol.30 No.4

This study was conducted to analyze the education theories applied to teaching-learning from the perspective of mathematical education. To this end, 41 papers regarding mathematical education theories were selected as study subjects from among 1,190 papers published in Korea between 2000 and 2013 in the Journal of the Korean Society of Mathematical Education and the Journal of the Korean Society of Educational Studies in Mathematics, which are journals that specialize in mathematics education. These papers were classified according to mathematical education theory, study method, content field, and study subject to obtain the numbers of papers and percentages by category in order to analyze their contents.

조현병 환자에서 QT 간격 지연과 흡연의 연관성

박민경(Min-Kyung Park),심주철(Joo-Cheol Shim),공보금(Bo-Geum Kong),강제욱(Je-Wook Kang),문정준(Jung-Joon Moon),신혜경(Hye-Kyung Shin),김현정(Hyun-Jung Kim),김정민(Jung-Min Kim),오민경(Min-Kyung Oh),정도운(Do-Un Jung) 대한생물치료정신의학회 2012 생물치료정신의학 Vol.18 No.2

Objectives:Abnormalities in the QT interval have been associated with an increased risk of ventricular arrhythmias and sudden cardiac death. However, there is no clear correlation between cigarette smoking and QT interval prolongation in schizophrenia. The purpose of this study is to evaluate the effects of cigarette smoking on the QT interval and estimate the prevalence of prolonged QT interval in schizophrenic patients who take antipsychotics. Methods:We studied 106 schizophrenic patients taking antipsychotics and age- and sex-matched 106 people in control group. A prolonged QTc interval was defined as >450 msec in men and >470 msec in women. The demographic data and clinical characteristics of subjects were collected from medical records. The correlations between QTc interval and other variables were assessed using a regression analysis. Results:There was no significant association between cigarette smoking and QT interval. The mean QT interval was not significantly influenced by antipsychotic dose and type of antipsychotics. However, there was significantly prolonged QT interval in schizophrenic patients(421.1±25.7 msec) compared to control group(412.1±17.1 msec) (p=0.003). The prevalence of prolonged QT interval in schizophrenic patients was 6.6%(7 of 106 patients). Five patients( 71.4%) were smoker and six patients(85.7%) had obesity. By contrast, nobody had a prolonged QT interval in control group. Conclusions:The prevalence of prolonged QT interval was relatively high among middle aged schizophrenia patients. And there was significantly prolonged QT interval and higher body mass index in schizophrenia patients.

표고버섯 추출액이 loperamide로 유도된 변비에 미치는 영향

박민경(Min-Kyung Park),진영건(Young Gun Jin),김동건(Dong Gun Kim),진주연(Ju Yeon Jin),이영재(Young Jae Lee) 한국식품과학회 2007 한국식품과학회지 Vol.39 No.1

표고버섯 추출액을 10, 20 및 40%로 30일간 음용수에 섞어 실험동물에 투여하고 실험 28-30일애 loperamide(4 ㎎/㎏/day, s.c.)로 변비를 유도한 뒤 표고버섯 추출액의 변비 예방효과를 측정하였다. Loperamide를 단독 투여한 군은 정상 대조군과 비교하여 변의 개수 및 중량이 유의적으로 감소하였으며 원위 결장 내 변 잔류의 증가 및 cecocolonic segment의 무게가 증가하였다. 표고버섯 추출액 및 loperamide를 투여한 군은 loperamide를 단독 투여한 군과 비교하여 변의 개수 및 중량이 유의적으로 증가하였으며 원위 결장 내 잔류 변 및 cecocolonic segment의 무게도 감소하였다. 이러한 결과는 표고버섯 추출액이 in vivo에서 변비 개선효과가 있음을 보여준다. 변의 수분함량은 실험군 간의 유의한 차이가 없었지만 loperamide에 의한 변비 유발 시 감소하는 경향이 있었으며, 표고버섯 추출액 투여군에서는 변의 수분함량 감소가 다소 완화되었다. 한편, 혈 중 WBC, RBC, HGB, HCT, PLT, MCV, MCH, MCHC치 및 혈청 ALT, AST, ALP, BUN 및 creatinine 수치는 정상 대조군, loperamide 처리군 및 표고버섯 추출액 처리군 사이에서 차이가 없었다. In vitro 실험결과, 회장 적출 절편에 표고버섯 추출액 동결건조물(0.5 ㎎/㎖)을 전 처리 시 loperamide에 의한 장력과 진폭 억제가 부분적으로 차단되었으며, atropine에 의해 유도된 진폭의 억제도 효과적으로 차단되었다. 이러한 결과는 표고버섯 추출물의 변비 개선효과가 장의 운동성 촉진과 관련이 있음을 시사한다. The preventive effect of Lentinus edodes extract (LE) against constipation was studied in rats. Rats were pretreated with LE contained in drinking water at the concentration of 10%, 20% and 40% over 30 days. Constipation was induced by subcutaneous injection of loperamide (4 ㎎/㎏/day) 3 days prior to sacrifice. Treatment of loperamide resulted in decreases in the number and wet weight of fecal pellets, and increase in the number of fecal pellet in the distal colon and cecocolon weight. In contrast, the number and wet weight of fecal pellets were increased, and the number of fecal pellet in the distal colon and the cecocolon weight were decreased in LE-pretreated groups compared to the loperamide-treated group. Blood parameters such as white blood cell, red blood cell, hemoglobin, hematocrit, platelet, mean corpuscular volume, mean corpuscular hemoglobin and mean corpuscular hemoglobin concentration, and serum alanine transaminase, aspartate aminotransferase and alkaline phosphatase activities, and blood urea nitrogen and creatinine values were not significantly different between the groups. In addition, LE (0.5 ㎎/㎖) increased spontaneous contractile activity, which was reduced by atropine or loperamide in isolated rat ileum. Theses results suggest that the improvement of constipation symptoms in LE-pretreated rats resulted from a stimulatory effect of LE on intestine contractile activity.

알루미늄의 전기 및 열전도도에 미치는 Boron의 영향

박민경 ( Min-kyung Park ),조재익 ( Jae-ik Cho ),이성희 ( Seong-hee Lee ),김철우 ( Cheol-woo Kim ) 한국주조공학회 2016 한국주조공학회지 Vol.36 No.5

Aluminum has been used as an alternative material for copper, due to its good electrical and thermal conductivities. However, small quantities of transition elements such as Ti and V affect the conductivities of aluminum. Therefore, in this study, the influence of B addition to reduce the effects of Ti and V on the conductivities of aluminum was investigated. Both the electrical and thermal conductivities of aluminum were improved with addition of B up to 0.05 wt%, while the conductivities were gradually reduced with an excess amount of B. SEM-EDS and XRD results exhibited that B reacted with Ti and V element to form diborides, such as TiB₂ and VB2 phase, and those diborides tended to settle down to the bottom of the crucible because their densities were higher than that of aluminum melt. As a result, B reduced the deleterious effects of Ti and V, and the electrical and thermal conductivities of alu-minum were improved.

5세기 후반 백제의 대왜관계 ― 개로왕(蓋鹵王)ㆍ동성왕대(東城王代)를 중심으로 ―

박민경 ( Min-kyung Park ) 수선사학회 2017 史林 Vol.0 No.60

Baekje`s relationship with Wa, starting in the middle of 4th century, was defined by the circumstances of Koguryo. When Koguryo pushed forward southward expansion policy with transferring the capital toward Pyongyang, Baekje began to strengthen the relationship with Wa by marriage policy. With a friendly relations with Baekje, Wa, by the way, started to build a strong diplomacy toward the Sung in order to control over the southern part of the korean peninsula abroad. Knowing the Wa`s intention, Baekje tried to indirectly block the Wa`s diplomatic policy by using the Sung. It was because of Koguryo`s any possible move. Hence, both nations had a double diplomatic strategy. Yet, this strategy cause backlashes in Wa. Now Baekje had to send Konji (a brother of king) instead of princesses. It was somewhat successful because Wa stopped the diplomatic policy with the Sung during Konji`s visit to Wa. However, it was a half success since there was no military support from Wa while Koguryo`s attack. After Konji passing away, Tonsong returned to Baekje becoming king by a strong support from Chin families, an influential noble family. Born in Wa, King Tonsong was well-acquainted with the region but not a pro-Wa. After Youraku Tennou, in addition, political conditions of Wa was almost disaster for 30 years with 4 Tennos. Therefore, King Tonsong decided to focus on the relationship with the southern dynasty of China and Silla instead of Wa.