토지 공시지가 정보의 중요성에 관한 연구

박호원(Ho-Won Park),정재원(Jae-Won Jeong) 영남대학교 산경연구소 2015 영상저널 Vol.8 No.1

본 연구의 목적은 공시지가제도를 이론적 측면에서 검토하고, 이를 근거로 토지의 공시지가 정보의 중요성을 실증적으로 검증하는데 있다. 토지의 공시지가 정보의 중요성을 검증하기 위하여 2001년부터 2007년까지 7년간에 걸쳐서 증권선물거래소의 유가증권시장에 상장되어 있는 기업으로서 본 연구의 표본 선정기준을 만족하는 기업을 대상으로 검증한 결과를 요약하면 아래와 같다. ① 2003년부터 2007년까지 공시지가와 장부가액이 0.05 수준에서 유의하게 차이가 있는 것으로 나타났다. ② 2004년부터 2007년까지 토지의 공시지가와 장부가액의 차이가 자산총액에서 차지하는 비율이 5% 이상인 것으로 나타났다. ③ 재평가 전후의 부채비율 차이 검정결과 모든 연도에서 0.05 또는 0.01 수준에서 유의적인 차이가 있는 것으로 나타났다. ④ 재평가 후의 부채비율이 감소하는 정도는 평균 5%에서 11%인 것으로 나타났다. ⑤ 재평가 후 사채발행한도액의 증가비율은 자기자본의 약 47% 이상이며 통계적으로 유의한 차이가 있는 것으로 나타났다. ⑥ 재평가 후의 기업의 사채발행한도액의 자본금에 대한 비율의 증가는 평균 100% 이상이었으며 통계적으로 유의적이었다. The purpose of this study is to verify the importance of the information about the officially assessed land prices. For 7 years from 2001 to 2007, the enterprises that satisfied the standards of the sample selection of this study among the enterprises which were listed on the Korea Stock Exchange Market of the Korea Exchange were examined hypothetically in order to verify the importance of the information about the officially assessed land prices, and the results are as follows: ① It was revealed that the difference between the official assessed land prices and the book value were significant at the level of 0.05 from 2003 to 2007 ② The ratio of the difference between the officially assessed land prices and the book value in the total assets was more than 5% from 2004 to 2007. ③ The decrease rate of debt ratio after the revaluation was about the minimum 12% and the maximum 74% and there was a significant difference statistically. ④ The decrease rate of the debt ratio after the revaluation was an average of 5%~11%. ⑤ The increase rate of the flotation of debentures limit after the revaluation was more than 47% of the equity capital, and there was a significant difference statistically. ⑥ The increase rate of the enterprise’s flotation of debentures limit to the capital after the revaluation was more than 100% on the average, it was significant statistically.

기준을 초과한 공해물질배출 보도의 정보효과

박호원(Ho - Won Park),허성관(Sung K . Huh) 한국경영학회 1995 경영학연구 Vol.24 No.1

This paper empirically examines (1) stock price reactions to newspaper reports on discharging hazardous wastes above standards and (2) the determinant of the magnitude of the reactions. The sample consists of one hundred and three reports of seventy five firms on three major newspapers over the period of 1989 and 1990. Event study methodology is undertaken for the analysis. The result shows that a significant negative abnormal return(-0.402%) is detected on the first day before newspaper reports(day -1). The magnitude of the abnormal return is positively correlated with the degree of penalty imposed on reported firms by government authority. This result indicates that government regulations to protect environment are perceived to be effective by investors. Since the reports are significant bad news it is desirable to be properly disclosed on capital market. From accounting point of view, the result implies that it is worthwhile to separately disclose capital expenditure for the protection of environment from other investments on financial reporting. It may be necessary to recognize the potential expenses related to the penalty as a contingent liability by evaluating the probability of not observing the standards.

반건양건 단일 4가닥을 이용한 전방십자인대 재건술의 중기 추시 결과

박호원(Ho-Won Park),김희준(Hee-June Kim),경희수(Hee-Soo Kyung),한정원(Jung-Won Han) 대한정형외과학회 2015 대한정형외과학회지 Vol.50 No.5

대학생의 성격특성과 직업선택 가치관의 관련성에 관한 연구

박호원(Ho Won Bak),박재헌(Jae Heon Park) 오산대학교 학생생활연구소 2000 학생생활연구 Vol.5 No.-

소프트웨어 제품을 위한 평가 선정 모형의 조사 및 적용성에 관한 연구

박호인(Park Ho In),정호원(Jung Ho Won) 한국정보처리학회 1997 정보처리학회논문지 Vol.4 No.7

The rapid increase in the use of many commercial software products has necessitated a systematic and objective method of their evaluation and selection. Our study focuses on the assignment of weights and choice of proper models. First, the weights of attributes are assigned consistently by using the analytic hierarchy process. Second, many models, which can be suitable for the structure of evaluation and selection for software product, are collected, categorized into two types of model, and compared in terms of their strength and weakness. The models involved are four compensatory models and seven noncompensatory models. Finally, they are analyzed through the application of specific software products(database data modelers) in terms of their attributes. Our study enhances the applicability of models to a variety of user requirement utilizing the evaluating procedure and applications.

상아질을 통한 플라즈마 아크 광중합기의 온도 전달

박호원,김지훈,Park, Ho-Won,Kim, Ji-Hun 대한소아치과학회 2003 대한소아치과학회지 Vol.30 No.4

Plasma Arc Curing(PAC) units operate at relatively high intensity and claimed to result in optimum properties of composite resin in a short curing time, so the interest of pediatric dentists about PAC units have been increased recently. But PAC units used for polymerizing restorative resins produce heat during operation. The purpose of this study was to evaluate temperature transmission through dentin of various depths using two types of PAC units(Flipo, Q-Lux plasma 100). The results from the present study can be summarized as follows : 1. When PAC be used continuously, temperature on tip was increased as curing times, and Q-Lux showed greater temperature rising(p<0.001). 2. Compared temperature transmission as dentin depth, temperature rising rate was decreased as dentin thickened(0.5, 1.0, 1.5, 2.0mm)(p<0.05). 3. Compared temperature transmission as resin depth, temperature rising rate was also decreased as resin thickened(1.0, 2.0mm)(p<0.05).

공공부문의 정보화사업 평가를 위한 BSC 기법 연구

박주석(Jooseok Park),정호원(Ho-Won Jung),최경규(Gyoung-Gyu Choi) 서울행정학회 2005 한국사회와 행정연구 Vol.16 No.3

The advanced countries in information technology(IT) and computerization seek strategic achievement of objectives and operational effectiveness through the performance evaluation of IT investments in public sector. This research suggests the balanced scorecard(BSC) approach to evaluate performance of Korean informatization projects in public sectors which are represented bye-government. We develop a public-BSC(pBSC) based on various BSCs which are used in private sectors as well as in public sectors of other countries including the United States. The suggested pBSC is the model which can measure the effectiveness of the informatization projects in industries as well as in individual areas. It can be used not only as a self-evaluation framework by the government but also a performance evaluation by the third parties. The future research should place the focus on the application in individual projects to confirm the usefulness and validity of the model.

정중과잉치의 자가이식을 통한 상실된 상악 중절치의 수복 : 증례보고

김혜경,박호원,이주현,서현우,Kim, Hye-Kyoung,Park, Ho-Won,Lee, Ju-Hyun,Seo, Hyun-Woo 대한소아치과학회 2007 대한소아치과학회지 Vol.34 No.3

Supernumerary tooth is developed from overgrowth of dental laminar and is mainly observed in the maxillary anterior area, named 'mesiodens. Mesiodens cause many problems such as malposition of permanent anterior tooth, diastema, formation of cyst, and eruption to oral or nasal cavity. Extraction, therefore, is generally recommended choice of treatment. This case report describes that the patient is a 9 years and 8 months old boy, whose unilateral maxillary incisor was missing due to trauma, and he had a mesiodens. We practiced autotransplantation of the mesiodens to the missing maxillary central incisor area and then restored with prosthetics, substantially kept out alveolar bony resorption and provided esthetic appearance. Mesiodens was too small to be used as an abutment because its length is totally 14mm, so that poor prognosis was anticipated due to bad crown/root ratio. However, we observed clinically acceptable result during the observation period of 8 months after operation.

FTIR을 이용한 복합레진의 중합도 비교

이주현,박호원,Lee, Ju-Hyun,Park, Ho-Won 대한소아치과학회 2003 대한소아치과학회지 Vol.30 No.2

The degree of conversion of cross-linked polymer has great importance in determining the physical and mechanical properties, and biocompatibility. Therefore, this study examined the comparison of light-cured composite resin polymerization of various light-curing systems composed of plasma arc, halogen, LED curing units and pluse-delay curing with FTIR. From this experiment, The following results were obtained : 1. From FTIR, the degree of conversion(DC) of composite resin was 34.52-49.31%, DC of composite resin used in Flipo was $39.36{\pm}1.22%$, CrediII $45.64{\pm}1.34%$, XL3000 $43.48{\pm}1.34%$, VIP(mode 4) $44.31{\pm}0.72%$, LUXOMAX $49.31{\pm}2.37%$, Elipar Freelight $44.51{\pm}0.62%$ and $34.52{\pm}0.85%$ in pulse-delay curing. 2. The degree of conversion of composite resin in each light-curing unit was highest DC of the LUXOMAX system, lowest DC of the pulse-delay curing. 3. Compared with other curing system, Flipo, LUXOMAX, and pulse-delay curing were significant difference(p<0.05). 4. In same curing method group, the differences of each light-curing unit were no significace in halogen(conventional) curing method(p>0.05), but significance in plasma arc curing and LED curing method(p<0.05).

소아환자에서 chloral hydrate와 hydroxyzine을 사용한 진정치료 시 생징후 평가

이주현,박호원,Lee, Ju-Hyun,Park, Ho-Won 대한소아치과학회 2002 대한소아치과학회지 Vol.29 No.3

Currently, the ages of the patients visiting dental hospital for dental care are becoming younger and the interest in the treatment for the handicapped and incapable of cooperation children increases. As a method for treatment of these patients, the sedation treatment is considered. A dental sedation using chloral hydrate and hydroxyzine of them were used widely and for a long time. In this study, the samples were consisted of incapable of cooperation or very young children required treatment of restoration under local anesthesia. Then, the vital signs were accessed in pediatric dental sedation using the combination of chloral hydrate and hydroxyzine. As a result of this study, the vital signs were little different in pediatric dental sedation using the combination of chloral hydrate and hydroxyzine. Simply, the respiration rate and pulse rate decreased according to sleeping of patients. Therefore, the sedation using the combination of chloral hydrate and hydroxyzine induced to appropriate sedation in incapable of cooperation or very young children with little effects of vital signs.