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구강악안면 영역의 재건을 위한 경골 근위부 내측 골이식술의 후향적 분석
백민규,김일규,조현영,장금수,박승훈,박종원,소경모,Baek, Min-Kyu,Kim, Il-Kyu,Cho, Hyun-Young,Chang, Keum-Soo,Park, Seung-Hoon,Park, Jong-Won,So, Kyung-Mo 대한악안면성형재건외과학회 2008 Maxillofacial Plastic Reconstructive Surgery Vol.30 No.3
Tibial bone grafts provide an adequate volume of cancellous bone with cortical bone, high biologic value of bone, minimal gait disturbance and complications, and no special contraindications, and offer a superior clinical results than any other donor sites. Lateral appoach in tibial bone graft was used to gain large bone volume traditionally, but medial approach provides low morbidity associated with the tibial anatomic structure, simple and safety surgical procedure, and better comfortable to patients recently. We have undertaken clinical and retrospective studies on patients in Dept. of Oral and Maxillofacial Surgery, Inha University Hospital from April 2004 to January 2008. 50 patients have maxillofacial bony defect as resection of bening tumor, cyst enucleation, alveolar bone resorption, sinus pneumatization were received the tibial proximal autogenous particulated cancellous bone grafts. They were analyzed sex, age, diagnosis of recipient site, lesion size, dornor site, cortical bone repositioning, complications and we concluded favorable following results. 1. Medial approach for proximal tibia is safer and technically easier than lateral approach, associated with the proximal tibial anatomic structures, and short operative times. 2. Proximal tibia provides an adequate bone volume with predictability for oral and maxillofacial reconstruction. 3. Patients rarely complain of pain, swelling, discomfort and dysfunction such as gait disturbance. In conclusion, medial approach for proximal tibial graft seems to be a valuable tool for oral and maxillofacial reconstruction.
회계이익과 과세소득 일치정도가 이익지속성에 미치는 영향
백민규,백혜원 충남대학교 경영경제연구소 2024 경영경제연구 Vol.46 No.1
본 연구는 회계이익과 과세소득의 일치정도(Book-Tax Conformity: 이하 BTC)가 이익의지속성에 미치는 영향을 분석하고, 더 나아가 당기이익과 미래 현금흐름과의 연관성에 미치는 영향에 대해 분석하고자 한다. 회계이익과 과세소득의 일치 정도는 Atwood et al.(2010) 에서 고안한 BTC 측정치를 사용하였고, 이익의 지속성을 측정하여 이익의 질이 향상되는지여부를 살펴보았다. 본 연구 결과, 2015년부터 2022년까지 기간 동안 코스피 및 코스닥에 상장된 기업들을 대상으로, 회계이익과 과세소득의 일치정도가 높을수록 이익의 지속성이 높아지는 결과를 발견하였다. 또한, BTC가 높을수록 당기이익과 미래 현금흐름의 연관성 또한증가하는 경향을 보였다. 본 논문의 결과는 회계 규범과 세법 사이의 균형이 회계이익의 질과 투자자들에게 제공되는 정보의 가치에 중대한 영향을 미치는 중요한 요소임을 시사한다. 따라서, 회계 기준 설정과 세법 설계에 있어 신중한 접근이 요구됨을 보여준다. 이는 학술적연구 뿐만 아니라 회계 및 세무 정책 결정에 있어서 실질적인 영향을 미칠 수 있는 중요한시사점을 제공한다. This study aims to analyze the impact of Book-Tax Conformity(thereafter BTC) on the earnings persistence, and further examines its effects on the relationship between current earnings and future cash flows. The BTC was measured by Atwood et al.(2010), and the earnings quality was measured by the earnings persistence. By using companies listed on the KOSPI and KOSDAQ from 2015 to 2022, our study shows that a higher degree of BTC leads to greater earnings persistence. Additionally, we found that a higher BTC also tends to increase the association between current earnings and future cash flows. The findings of this paper suggest that the balance between accounting standards and tax laws plays a crucial role in influencing the quality of accounting earnings and the value of the information provided to investors. Therefore, this underscores the need for a careful approach in setting accounting standards and designing tax laws. Our results provide significant implications not only for academic research but also for practical decision-making in accounting and tax policy.