일반연제 발표 : 부인과종양학 ; 자궁경부암에 대한 질세포진 검사의 진단적 가치

박석진,서호석,조수용 대한산부인과학회 1989 대한산부인과학회 학술대회 Vol.64 No.-

複合運送과 一貫運送 體制에 關한 考察

朴錫津 서강정보대학 1988 論文集 Vol.7 No.-

경찰폭력, 더 이상 당하고 있을 수는 없다

박석진 한국비정규노동센터 2006 비정규 노동 Vol.52 No.-

貨換信用狀去來에서의 運送書類에 關한 考察

朴錫津 서강정보대학 1992 論文集 Vol.11 No.-

As we know well there are so many risks in foreign trade transaction, but "payment problem" is one of the most important matters between two parties(buyer and seller). To solve it more reasonably and beneficially, this is the best way to use the documentary L/C system. Documentary L/C generally requires seller to present some kinds of transport documents. They are composed like these; Transport documents, Insurance documents, commercial invoices and other documents. The real purpose of this study is to research these documents and the documentary letter of credit more detailed. Approaching this subject steadly I found it that something important should be analyzed. They can be abstracted like follows; 1. The principal of bank's document examination From the Uniform Customs and Practice for Documentary credit(UCP ; 1983 revision, ICC publication No. 400) article three and four, there are two principals. We call it "the principal of L/C independence", and "the principal of L/C abstract". It is the principal of L/C trade when the above two principals are synthesized. Documentary credit can accomplish the payment, acceptance, and negotiation of the draft bill in exchange for designated document only when the document corresponds to the L/C conditions. So the documents specified in L/C should equal to the L/C conditions strictly. We can call it the principal of strict compliance with L/C terms and conditions. Because of the above principal, applicant for the credit should specify the required responsibilities in the letter of application, and issuing bank also express clearly the needed documents in L/C basically. In case of the specification of goods being different from the L/C required under the transport document, it is an issue whether the bank permit transport document or not. 2. Documental Examination Duty of Bank Bank have to inspect all documents carefully for the purpose of confirming in accordance with the L/C conditions and when the documents do not correspond mutually in writing, bank imposes upon a negotiation bank the duty which investigates whether or not a bill and document are in accordance with the conditions of L/C. 1) Whether or not arriving the relative documents in the terms of delivery. 2) Whether or not inconsistency is among the amount of draft. 3) Whether or not presented document is prepared in the L/C condition. 4) Whether or not the sort of conditions of Insurance documents are in accordance with L/C conditions. 5) Whether or not the shipping is performed in accordance with contract, and the form of document, being shortage in signature. As our nation has emerged as one of the leading countried in the world trade, the importance of the L/C based transaction has increased, Therefore a study in foreign trade field should be continued for the future of out nation.

영업권손상인식의 전략적 회계처리 : 최고경영자 교체시점의 Big Bath를 중심으로

박석진,이은철 韓國公認會計士會 2014 회계·세무와 감사 연구 Vol.56 No.2

This study examines the opportunistic behavior of CEO with respect to the adoption of K-IFRS 1036, Impairment of Assets, based on whether a new CEO takes a big bath by recognizing impairment of goodwill in the year of change. Before K-IFRS 1036 was introduced, companies were allowed to amortize goodwill over 20(or fewer) years. However, after it was introduced, amortization of goodwill was prohibited and companies were required to follow impairment regime. As a result, companies are required to test purchased goodwill for impairment loss on annual basis. Goodwill recognized in a business combination is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Goodwill does not generate cash flows independently of other assets or groups of assets, and often contributes to the cash flows of multiple cash-generating units(CGUs). For the purpose of impairment testing, goodwill acquired in a business combination should be allocated to each of the acquirer’s CGUs, or groups of CGUs that is expected to benefit from the synergies of the combination. A CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. An impairment loss should be recognized for a CGU if the recoverable amount of the unit is less than the carrying amount of the unit. The recoverable amount of a CGU is the higher of the cash-generating unit’s fair value less costs of disposal and its value in use. Like IFRS, amortization of goodwill was prohibited and required annual impairment test under US-GAAP as a result of the adoption of SFAS 142, Goodwill and Other Intangible Assets. Bens et al.(2011) suspect that the decrease in information content is due in part to the increasing complexities of applying SFAS 142. Li and Sloan(2011) suggests that goodwill impairment decisions by management are not a timely reflection of the changes in estimated future cash flows but rather a delayed response to the substantial expiration of the benefits from goodwill. Zang(2008) found that firms that have undergone a recent management change report greater goodwill impairment with respect to the adoption of SFAS 142. This study focused on the timing of recognition of goodwill impairment. A recent change in CEO may be associated with the frequency and magnitude of the goodwill impairment loss. A new CEO may overstate the goodwill impairment loss because by attributing the impairment loss to the poor decisions of his predecessor. As a result, a new CEO can reduce the possibility of future recognition of goodwill impairment loss, and enhance his financial performance after the transition period. Strong and Meyer(1987), Pourciau(1993) and Francis et al.(1996) found that new managements tend to take income-decreasing discretionary accruals(big bath) by writing off assets and expect to increase the reserves for future costs or losses. Using 434 sample firms with available goodwill impairment loss data as of Dec. 31, 2012 and 2013, we are able to find the evidence that there is a statistically significant positive association between the recognition of goodwill impairment(both frequency and magnitude) and CEO turnover. That is, impairment loss is greater in frequency and magnitude when there has been a recent CEO turnover. Overall, our results suggest that new CEO exploit the discretion in recognition of goodwill impairment afforded by K-IFRS 1036 to increase the reserves for future costs or losses. These findings provide valuable insights to investors, creditors, auditors, and regulators and other interested users. K-IFRS의 도입으로 자산 및 부채의 측정원칙에 있어 공정가치주의가 주요 이슈로 대두되었다. 이에 따라 과거 K-GAAP하에서 일정 내용연수에 걸쳐 의무적으로 상각했던 영업권의 경우에도 K-IFRS에서는 상각을 금지하고 매년 손상검사를 실시하여 그 실질적인 가치를 보다 충실히 표현하도록 하고 있다. 하지만, 영업권 손상검사 프로세스에는 많은 가정과 자의적인 판단이 개입될 여지가 있다. 이로 인하여, 선행연구에서는 경영자가 영업권 손상차손 규정을 기회주의적으로 이용하여 이익조정을 할 것이라는 우려가 있었다. 본 연구에서는 기업이 영업권 손상을 인식하는 데 영향을 미칠 수 있는 여러 요인들 중 경영자 교체에 집중하였다. 즉, 신임경영자가 경영자 교체연도에 영업권 손상차손의 인식을 통하여 big bath를 행할 것인지에 대해 실증분석하였다. 구체적으로 2010년부터 2013년 기말 현재 영업권 잔액이 있는 기업 중 2011년부터 2013년까지의 재무제표 주석에서 영업권 손상차손 인식 여부를 파악할 수 있는 기업을 대상으로 경영자가 교체된 기업과 그렇지 않은 기업들 간에 영업권 손상차손 인식에 차이가 있는지를 분석하였다. 분석 결과, 경영자가 교체된 기업이 그렇지 않은 기업에 비해 경영자 교체연도에 영업권 손상차손을 보다 많이 인식하는 것으로 나타났다. 이는 신임경영자가 경영자 교체연도에 영업권손상차손을 이용하여 big bath를 행하고 있다는 증거로 볼 수 있다. 본 연구의 결과는 다음과 같은 시사점을 제공할 것으로 기대된다. 첫째, 정보이용자들은 기업이 재무제표에 인식한 영업권 손상차손 정보를 이용함에 있어 주의를 기울여야 한다. 둘째, 감사인은 영업권 손상차손 인식에 있어 경영자의 재량이 개입되는 것을 최소화시킬 수 있도록 그 역할을 충실히 하여야 한다. 마지막으로, 규제당국은 영업권 손상차손 인식 등 공정가치 평가의 적정성에 대한 점검을 통해 제도적 보완을 할 필요성이 있는지 여부를 검토하여야 한다.

北韓貿易의 實狀과 對外貿易動向에 關한 考察

朴錫津 서강전문대학 1993 論文集 Vol.12 No.-

The actual purpose of this paper aims at examing transaction of goods to counter-part countries and structure of trade system in North Korea. There are some problems in the field of economy, foreign trade and government policy in North Korea. The major findings of this thesis are the following five points of view ; (1) There are lots of economic difficulties in North Korea. According to the report issued by researching department of The Bank of Korea, their GNP have reduced for three years succeedingly.(3.7% in 1990, 5.2% in 1991, and 7.6% in 1992) (2) To recover economic difficulties successfully North Korea Authorities were compelled to open some policies and systems related with those most carefully, but they could not have made them any progress. As they do not want to open their society to other countries, there are obvious discrepancy in trade system and policy in North Korea. (3) North Korea political leaders are sure the fact that the best way to recover economic difficulties is to promote foreign trade to other countries. (4) As their infra-structures in field of industry of North Korea are now too old and poor, there is a big limitation to promote the industrial productivity more. (5) To make much of foreign currency from other countries, North Korea political leaders are wanting to transact the goods with other countries including South Korea, but a new subject of "Nuclear Problem" is prevented as the heavest objective. If should be solved amicably and peacefully between South and North Korea without delay.

성평등 노동, 원칙의 당위성과 실천의 곤혹 — 중화인민공화국 초기 성별 동일노동 동일임금의 실천을 중심으로

박석진 한국중국현대문학학회 2024 중국현대문학 Vol.- No.108

Equal pay for equal work regardless of gender has been a main demand in the field of gender equality, and continues to be so. In the early years of the People’s Republic of China(PRC), the Chinese Communist Party(CCP) prioritized gender equality, implemented policies in the labor sector such as equal pay for equal work and protection of female workers. These policies are considered as meaningful efforts towards egalitarianism. While the principle of the equal pay for equal work relatively received support easily, its practical implementation faced numerous complexities. These provoked numerous arguments such as defining of the equal (value) work as the precondition for the equal pay, perspectives on biological differences in physical labor, issues of gender division of labor, the dual burden of domestic and social labor on women, the valuation of domestic labor, and the strategies of gender equality and difference etc. This paper researched the history of the CCP’s policy on equal pay for equal work regardless of gender from its inception, and then focused on its implementations each of the early PRC’s industrial and agricultural sectors. Although the CCP championed equal pay for equal work from the beginning, influenced by international women’s movement and international socialist movement, however it was not practically realized until the early 1950s with the agricultural collectivization movement. In other words, in the industrial sector in the pre-establishment and early years of the PRC, equal pay for equal work largely remained just as a slogan and principle rather than being widely practiced. It was not until 1951, with the implementation of the agricultural collectivization movement, that it began to be put into practice. The implementation and institutionalization of equal pay for equal work mirrored the developments in the agricultural collectivization movement, indicating that this gender equality policy was significantly driven by state needs and initiatives. However, the active participation and struggle of women, who responded to state demands and became aware of their own rights, should not be overlooked. A representative case of the implementation of equal pay for equal work regardless of gender in China is the “SHENjilan Case”. In China, SHENjilan is revered as a “pioneer and heroin” of the implementation of equal pay for equal work. However, it can also be said that her case is “discovered case and promoted heroin” by the state. The CCP government discovered this case at the LIshunda Producers’ Cooperative, which was already receiving national attention, to mobilize female labor. They aimed to promote it nationwide through the ‘People’s Daily’. This analysis does not imply that the “SHENjilan Case” was manipulated by the CCP, nor does it diminish the efforts of the LIshunda Producers’ Cooperative and SHENjilan. However, recognizing the state’s leading role in this whole process is crucial for understanding China’s historical context at this time. The implementation process was fraught with challenges. The practical meaning of “equal work” was ambiguous, leading to numerous complex situations and debates. The dual burden of domestic and social labor on women often caused domestic discords. These debates led to historic and bold experiments during the People’s Commune period to socialize domestic labor, and this issue persists unresolved to this day. What lessons can we draw from this history?

목욕시설에서 발생한 열사병의 임상양상 및 열사병의다발성 주요 합병증에 관한 예측인자 분석

박석진,현성열,임용수,조진성,민경진,양혁준 대한응급의학회 2018 대한응급의학회지 Vol.29 No.5

Objective: The aim of this study was to evaluate the clinical characteristics of heat stroke in a bath facility and investigate predictive factors of multiple major complications in heat stroke patients. Methods: This was a retrospective study on heat stroke patients who visited an urban emergency center from January 2010 to March 2018. We compared clinical characteristics, complication, and outcomes of heat stroke patients in bath and non-bath facilities. Multivariate logistic regression analysis were performed to identify independent predictors of multiple major complications in heat stroke patients. Results: A total of 67 heat stroke patients with heat stroke were enrolled, of which 42 (62.6%) were in a bath facility and 25 (37.3%) were in a non-bath facility. Patients with heat stroke in the bath facility were characterized by old age, past medical history of hypertension and diabetes mellitus, and high incidence of hypotension compared with those in the non-bath facility but also low incidence of acute renal failure, seizure, and multiple major complications. In the multivariate analysis, predictive factors of multiple major complications in heat stroke patients were non-bath facility (odds ratio [OR], 5.4; 95% confidence interval [CI], 1.2-29.9), Glasgow Coma Scale (GCS)≤8 (OR, 8.2; 95% CI, 1.3-49.4), and mean arterial pressure (MAP), body temperature above 40.5 C (OR, 8.1; 95% CI, 1.1-58.8) <60 mmHg (OR, 14.8; 95% CI, 1.8-122.9). Conclusion: Heat stroke in the bath facility resulted in less major complications, and high body temperature, GCS ≤8, and MAP <60 mmHg were independent predictive factors of multiple major complications in heat stroke patients.

K-IFRS 도입에 따른 이익공시후 주가표류현상의 특성에 대한 분석: 연결재무제표이익과 별도재무제표이익의 차이를 중심으로

박석진,이은철 한국회계학회 2015 회계저널 Vol.24 No.6

Korea made International Financial Reporting Standards(IFRS) application mandatory for all listed companies in Korea effective from 2011. Under IFRS, according to whether entities have subsidiaries or not, they prepare three types of financial statements. One is individual financial statements, another is consolidated financial statements, and the other is separate financial statements. As for the controlling entities that prepare consolidated financial statements, they are required to prepare separate financial statements together with the consolidated financial statements in accordance with IFRS. While consolidated financial statements present the financial position and operating results for a parent company and its subsidiaries as if they were a single economic entity, separate financial statements are financial statements prepared by a parent, or an investor in a joint venture etc., where those investments are accounted for either at cost or fair value. Before IFRS adoption, individual financial statements are primary financial statements in Korea. Under IFRS, an entity that does not have a subsidiary prepares individual financial statements. However, as for the entities having one or more subsidiaries, consolidated financial statements are prepared as primary financial statements and separate financial statements are treated as supplementary financial statements under IFRS regime. Unlike separate financial statements, individual financial statements are financial statements that investments in associates are required to be accounted for using the equity method. Investors who familiar with individual financial statements might be confused with the information contents disclosed in separate financial statements and consolidated financial statements. Especially the difference between separate and consolidated earnings may cause confusion in making decisions by information users. This confusion can be explained by the hypothesis of functional fixation. Functional fixation hypothesis is that individual investors interpret earnings numbers the same way regardless of the accounting procedure used to calculate them, so there would be mechanical relation between earnings and stock prices(Watts and Zimmerman 1986). According to Watts and Zimmerman’s interpretation, the functional fixation hypothesis is that investors do not discriminate between earnings calculated using different procedures because it is costly to adjust the numbers or investors are irrational. This study examines whether the difference between separate and consolidated earnings is associated with post earnings announcement drift(PEAD). PEAD is the tendency for stock’s cumulative abnormal returns to drift in the direction of the earnings surprise after earnings announcement. PEAD is considered as one of the market anomaly that is in a conflict with semi-strong efficient market hypothesis. This phenomenon was first discovered by Ball and Brown(1968). They reported that stock returns continue to drift in the direction of earnings surprise for several months after earnings announcements. If investors are confused with entity’s information, the stock price reaction to earnings announcements may not fully reflect the information contained in the earnings announcement. In this paper, We analyze 1,466 non-financial and December year-end firm/year observations listed in the KOSPI market. Sample period spans from 2012 to 2014. Our hypothesis is that the difference between separate and consolidated earnings is positively related with PEAD. The difference between separate and consolidated earnings is measured in two ways. One is the difference between separate and consolidated unexpected earnings, the other is the difference between separate and consolidated earnings per share. We find following empirical results. The level of PEAD and the difference between separate and consolidated earnings has positive relation. This result implicates that consolidated finan... 본 연구는 2011년 국제회계기준 도입 이후 연결재무제표가 주재무제표로 전환된 환경에서 연간 이익 공시 시즌의 주가표류현상의 특성에 대한 분석을 수행하였다. 국제회계기준 도입 이후 연결재무제표와 별도재무제표가 동시에 공시되면서 두 가지 재무제표가 담고 있는 정보가 크게 차이가 있을 경우 개별재무제표가 주재무제표인 환경에 익숙한 국내 투자자들에게는 오히려 혼란을 초래할 수도 있다. 즉, 연결-별도 이익의 차이가 큰 경우 투자자들은 이 차이에 담긴 의미를 명확하게 파악할 수 있을 때까지 의사결정을 미룰 것이며, 이로 인해 주가표류현상이 더 크게 나타날 수 있다. 구체적으로 본 연구는 2012년부터 2014년까지 유가증권시장에 상장된 12월 결산 비금융업에 속한 1,446 기업-연도 표본을 이용하여 실증분석을 수행하였다. 연결재무제표와 별도재무제표상에 표시된 이익의 차이는 비기대이익의 차이와 주당순이익의 차이로 측정하였으며 각각의 중위수를 기준으로 그룹을 구분하였다. 분석 결과 비기대이익의 차이가 큰 집단이 작은 집단보다 주가표류현상이 더 큰 것으로 나타났다. 연결주당순이익과 별도주당순이익의 차이를 기준으로 구분한 결과도 이와 동일하게 나타났다. 본 연구의 분석 결과를 종합하면 연간이익 공시시점(주주총회소집공지일) 이후에 상당기간 동안 주가표류현상이 존재하며, 이러한 표류현상은 공시되는 두 가지 이익, 즉 연결이익과 별도이익의 차이가 클수록 더 크다는 것이다. 이는 두 가지 이익의 차이가 클수록 추가정보를 확인하는 과정으로 인하여 지연반응이 더 강하게 나타나고 있다는 해석이 가능하다. 본 연구의 결과는 국제회계기준 도입 이후 변화된 환경으로 인한 연간이익 공시시즌의 시장의 지연반응과 관련한 추가적인 해석을 제시했다는 점에서 의의를 찾을 수 있다. 본 연구의 결과는 자본시장을 감독하는 감독당국은 물론이고 공시 정보를 생산하는 기업, 그리고 정보이용자들에게 중요한 시사점을 제공할 것으로 기대된다.

요즘세상-조직적 범죄 '무노조 경영'

박석진 우리신학연구소 2005 갈라진 시대의 기쁜소식 Vol.- No.666