기타포괄손익이 재무분석가 이익예측특성에 미치는 영향에 관한 연구

김영길(Kim Young-gil),김성혜(Kim Sung-hye) 한국국제회계학회 2018 국제회계연구 Vol.0 No.81

본 연구는 기타포괄손익의 크기가 재무분석가 이익예측오차 및 이익예측분산에 미치는 영향에 대해 살펴보았다. 특히 K-IFRS 도입 전후로 연구기간을 설정함으로써 기타포괄손익 정보가 재무제표의 본문에 보고되기 이전과 이후를 비교분석하였다. 실증분석 결과는 다음과 같다. 첫째, 전체표본을 대상으로 분석한 결과 기타포괄손익의 크기가 이익예측오차에 미치는 유의한 영향을 관찰할 수 없었지만 이익예측분산에는 유의한 양(+)의 영향을 미치는 것으로 나타났다. 둘째, K-IFRS 도입 이전 표본을 대상으로 분석한 경우 재무분석가 이익예측오차와 이익예측분산 모두 기타포괄손익의 크기와 유의한 상관관계가 없다는 결과를 보고하였다. 마지막으로 K-IFRS 도입 이후의 표본으로 살펴본 결과는 이와 상반되게 기타포괄손익 크기가 커질수록 이익예측오차와 이익예측분산이 증가하는 것으로 나타났다. 즉, 기타포괄손익 정보가 자본시장에 제공되고 있지만 정보환경의 개선이 이루어지지는 못했고, K-IFRS 도입 이후에는 오히려 기타포괄손익 정보가 불확실성을 증가시키고 있는 것으로 보인다. 따라서 본 연구의 실증결과는 기타포괄손익 정보를 제공하는 입장에서 정보이용자의 이해를 돕기 위해 개선할 점을 고민할 필요가 있고, 기타포괄손익 정보를 해석하는 입장에서도 해당 정보를 충분히 활용하기 위한 노력이 필요하다는 점을 시사하고 있다. This study examines the effect of the size of other comprehensive income(OCI) on analysts’earnings forecast accuracy and earnings forecast dispersion. In particular, the research period was established before and after the introduction of K-IFRS to compare OCI information before and after it was reported in the body of the financial statements. The results of the empirical analysis are as follows. First, an analysis of the entire sample showed that although the size of OCI could not be observed to have a significant effect on earnings forecast accuracy, there is a significant effect on earnings forecast dispersion. Second, if an analysis was conducted on a sample prior to the introduction of K-IFRS, both the earnings forecast accuracy and the earnings forecast dispersion were not significantly related to the size of OCI. Finally, the results of the sample after the introduction of K-IFRS showed that, in contrast, the greater the size of OCI, the greater earnings forecast error and earnings forecast dispersion. In other words, although OCI information is provided in the capital market, no improvement in the information environment has been made, and it seems that information in OCI increases uncertainty after the introduction of K-IFRS. Consequently, the results of this study suggest that an entity needs to consider improvements in the context of providing implication in OCI and that it needs to make full use of that information from the perspective of interpreting it.

랜덤 키 분할을 이용한 모바일 RFID 사용자의 프라이버시를 보호하는 상호 인증 프로토콜

정윤수(Yoon-Su Jeong),김용태(Yong-Tae Kim),박길철(Gil-Cheol Park),이상호(Sang-Ho Lee) 한국통신학회 2011 韓國通信學會論文誌 Vol.34 No.9

이동 통신망에 RFID 기술을 접목한 모바일 RFID는 사용자 자신이 휴대한 휴대전화로 제품에 부착된 RFID태그의 식별자를 읽고, 이 식별자를 이동통신망을 통해 네트워크로 전달하여 제품에 대한 정보를 얻는 기술이다. 그러나 모바일 RFID는 기존 RFID에서 요구되어지는 보안 요구사항 중 프라이버시 문제가 여전히 존재하는 문제점이 있다. 이 논문에서는 모바일 RFID 사용자가 태그 정보를 백 엔드 서버로부터 안전하게 전달받기 위해서 초기화 과정과 상호 인증과정에서 모바일 RFID 리더와 태그가 생성한 랜덤키를 임의의 크기로 분할하여 프라이버시 보호가 필요한 태그에 대해서 모바일 RFID 리더가 매 세션마다 난수생성기에 의해 항상 다른 하부키 값을 생성함으로써 태그의 어떤 정보도 제 3자에게 제공하지 않도록 하고 있다. 성능 평가 결과 제안 프로토콜은 등록 계산량과 로그인 계산량에서 모듈러 연산을 사용하는 기존 프로토콜과 달리 일방향 해쉬 함수를 사용하여 사용자의 정보를 등록하기 때문에 MARP 기법<SUP>[7]</SUP>과 Kim 등의 기법<SUP>[12]</SUP>보다 저장 공간과 계산량에서 효율성이 높았다. Mobile RFID which integrates mobile network with RFID technique is the technique to get the information of products by transmitting the identifier through mobile network after reading the identifier of RFID tag. It attached on the equipment as the mobile phone. However, mobile RFID has the privacy-related problem among requested secure problems required from the existing RFID. In this paper, the random key created by mobile RFID reader and Tag during the inter-certificating and initialization procedure for mobile RFID users to receive tag information from backend server securely is divided into random sizes and any information on the tag which requires the protection of privacy shouldn't be provided to anyone. In performance analysis, previous protocol used modulo operation in registration and login computation. But the proposed protocol has higher efficiency in saving space and computation volume than MARP scheme<SUP>[7]</SUP> and Kim. et. al<SUP>[12]</SUP> scheme because our protocol is accomplished by mutual authentication and registering user information through one-way hash function.

Bayesian Multiple Comparison of Binomial Populations based on Fractional Bayes Factor

Kim, Dal-Ho,Kang, Sang-Gil,Lee, Woo-Dong Korean Data and Information Science Society 2006 한국데이터정보과학회지 Vol.17 No.1

In this paper, we develop the Bayesian multiple comparisons procedure for the binomial distribution. We suggest the Bayesian procedure based on fractional Bayes factor when noninformative priors are applied for the parameters. An example is illustrated for the proposed method. For this example, the suggested method is straightforward for specifying distributionally and to implement computationally, with output readily adapted for required comparison. Also, some simulation was performed.

Topographic anatomy of superior labial artery for dermal filler injection

Sang-Hee Lee,Young-Cheon Gil,You-Jin Choi,Tanvaa Tansatit,Hee-Jin Kim,Kyung-Seok Hu 대한체질인류학회 2014 대한체질인류학회 학술대회 연제 초록 Vol.57 No.-

Mitochondrial point mutation of acequinocyl- and pyridaben-resistant Tetranychus urticae (Acari: Tetranychidea)

Sung-il Kim,Hyunkyung Kim,Hyun-Na Koo,Gil-Hah Kim 한국응용곤충학회 2019 한국응용곤충학회 학술대회논문집 Vol.2019 No.10

The Mental Health and Occupational Characteristic of Horse Stable Hand Workers in Korea

Kim, Kyung-Woo,Lee, Sang-Gil,Hwang, Gyu-Seok Occupational Safety and Health Research Institute 2019 Safety and health at work Vol.10 No.3

The horse stable hand workers are one of the most important occupations in horse-racing industry. However, suicide problem of the horse stable hand workers in Korea has raised the necessity of new study on how these workers experience mental health problems such as occupational stress and depression in organizational situation. Therefore, this study investigated the occupational stress and depression level of the horse stable hand workers and identified the structural relationship in the horse-racing industry through a detailed interview. A total of 207 horse stable hand workers participated in this study, and occupational stress and depression level were surveyed using the Korean Occupational Stress Scale (KOSS) and Korean version of the Center for Epidemiologic Studies-Depression Scale (CES-D). The results of this study showed that the occupational stress level of horse stable hand workers was higher than the median of Korean population. The significant difference in occupational stress among the detail job grade was also identified. In addition, 34% of the horse stable hand workers showed high risk of depression, and job demand, organizational system, and inappropriate compensation as the subfactors of occupational stress were showed to mainly affect depression. Although there are some limitations according to the field survey, this study also has significant meaning in that it identifies the relationship between the occupational characteristics of the horse stable hand workers and the mental health. It will be necessary to study the diverse organizational situation and individual mental health for new occupations.

Noninformative Priors for Linear Combination of the Independent Normal Means

Sang Gil Kang,Dal Ho Kim,Woo Dong Lee 한국통계학회 2004 Journal of the Korean Statistical Society Vol.33 No.2

In this paper, we develop the matching priors and the reference priors forlinear combination of the means under the normal populations with equalvariances. We prove that the matching priors are actually the second ordermatching priors and reveal that the second order matching priors match al-ternative coverage probabilities up to the second order (Mukerjee and Reid,1999) and also, are HPD matching priors. It turns out that among all of thereference priors, one-at-a-time reference prior satises a second order match-ing criterion. Our simulation study indicates that one-at-a-time referenceprior performs better than the other reference priors in terms of matching thetarget coverage probabilities in a frequentist sense. We compute Bayesiancredible intervals for linear combination of the means based on the referencepriors.AMS 2000 subject classications.Primary 62F15; Secondary 62F25.Keywords.Probability matching priors, alternative coverage probabilities, HPD match-ing priors, reference priors, linear combination of the means.1. IntroductionConsider observationsYij fromI normal populations specied by the followingmodel:Yij = i + ij ; fori = 1 ;:;I and j = 1 ;:;J; (1.1)Received March 2003; accepted February 2004.

Diode Embedded AlGaN/GaN Heterojuction Field-Effect Transistor

Sung-Hoon Park,Jae-Gil Lee,Chun-Hyung Cho,Yearn-Ik Choi,Hyungtak Kim,Ho-Young Cha 대한전자공학회 2016 Journal of semiconductor technology and science Vol.16 No.2

Monolithically integrated devices are strongly desired in next generation power ICs to reduce the chip size and improve the efficiency and frequency response. Three examples of the embedment of different functional diode(s) into AlGaN/GaN heterojunction field-effect transistors are presented, which can minimize the parasitic effects caused by interconnection between devices.

An electrochemical preparation of bismuth nanoparticles by reduction of bismuth oxide nanoparticles and their application as an environmental sensor

Gil Ho Hwang,Won Kyu Han,So Jin Kim,Joon Shik Park,Hyun Joon Park,Seok Jun Hong,Sung Goon Kang 한양대학교 세라믹연구소 2009 Journal of Ceramic Processing Research Vol.10 No.2

Bismuth nanoparticles were prepared by electrochemical reduction of bismuth oxide nanoparticles. Bismuth nitrate (Bi(NO3)3·5H2O) and ammonium hydroxide (NH4OH) were used as starting materials and precipitant to synthesize bismuth hydroxide. After decomposition of bismuth hydroxide at 800℃ , spherical bismuth oxide nanoparticles with a diameter of 200 nm were obtained. Bismuth oxide nanoparticles were electrochemically reduced to bismuth nanoparticles below −1.0 V (vs. SCE) in a 0.1M KOH solution. The morphology and structure of the nanoparticles were analyzed with a scanning electron microscope(SEM), X-ray photoelectron spectroscopy (XPS) and X-ray diffraction (XRD). The bismuth nanoparticles prepared were applied for the simultaneous determination of lead and cadmium by square wave anodic stripping voltammetry. Screenprinted bismuth nanoparticle electrodes presented well-defined, reproducible and sharp stripping signals. Bismuth nanoparticles were prepared by electrochemical reduction of bismuth oxide nanoparticles. Bismuth nitrate (Bi(NO3)3·5H2O) and ammonium hydroxide (NH4OH) were used as starting materials and precipitant to synthesize bismuth hydroxide. After decomposition of bismuth hydroxide at 800℃ , spherical bismuth oxide nanoparticles with a diameter of 200 nm were obtained. Bismuth oxide nanoparticles were electrochemically reduced to bismuth nanoparticles below −1.0 V (vs. SCE) in a 0.1M KOH solution. The morphology and structure of the nanoparticles were analyzed with a scanning electron microscope(SEM), X-ray photoelectron spectroscopy (XPS) and X-ray diffraction (XRD). The bismuth nanoparticles prepared were applied for the simultaneous determination of lead and cadmium by square wave anodic stripping voltammetry. Screenprinted bismuth nanoparticle electrodes presented well-defined, reproducible and sharp stripping signals.

Optimization of Growth and Storage Conditions for Lactic Acid Bacteria in Yogurt and Frozen Yogurt

( Sung Han Kim ),( Chi Hwan Lim ),( Chan Yong Lee ),( Gil Hwan An ) 한국응용생명화학회 2009 Applied Biological Chemistry (Appl Biol Chem) Vol.52 No.1