미국의 공공부문 인적 자원관리이론의 역사적 발전과정

이병철 延世行政硏究會 2000 현대사회와 행정 Vol.10 No.-

횡단면과 시계열 의존성이 실제이익 조정의 연구에 미치는 효과

이병철 한국회계정보학회 2017 회계정보연구 Vol.35 No.2

This study examined the differences of earnings management estimates generated from models of the simple OLS, Roychowdhury(2006), Cohen et al.(2008), fixed effect and found the abnormal discretionary expense(ADE) or the abnormal manufacturing cost(AMC) was to vary greatly depending on the applied model. The average value of ADE classified by 11 industry groups is negative(-) in case of Cohen et al (2008) method, but the value of other three models such as OLS shows positive(+). The least amount of ADE is from the fixed effect model and the largest is from the OLS model. The average value of ADE by year is positive in case of Cohen et al. (2008), but negative in case of all other three models. The smallest estimates is by the Roychowdhury (2006) method and the largest is by the Cohen et al (2008) method. In the analysis of AMC, the average estimates was positive(+) in the case of Cohen et al (2008). The magnitude of AMC was different like ADE by the applied model. Research model of Ahn and Lee(2014) is adopted as transfiguration of the OLS, one-way and two-way fixed models to identify the different effects of estimates from the models such as the simple OLS, Roychowdhury(2006), etc. It is necessary to re-control industry and year dependence in the adopted model. When the industry and the year are fixed in the hypothesis-proofing model, R2, which indicates the explanatory power of the model, is continuously increased. Different statistical results have been found depending on the methods of Roychowdhury (2006) and Cohen et al (2008). In order to verify the degree of consistency of the earnings management estimates by the four models; the OLS model, Roychowdhury (2006), Cohen et al., (2008), method and fixed effect model, we compare the sequential order of estimates. There was no statistically significant difference, but there was a difference in the degree of sequence consistency. In the future, it will be necessary to research earnings management estimates from which model is the best proxy of the true estimates of earnings management. 본 연구는 이익조정 추정치를 산출하기 위하여 적용하는 OLS 모형, Roychowdhury(2006) 방식, Cohen et al.(2008) 방식, 고정효과모형의 이익조정 값을 비교하여 보고 OLS, one-way, two-way, 고정효과모형으로 구성된 가설검증 모형에 투입하였을 때 어떠한 차이가 있는지를분석하였다. 검증결과 비정상재량적비용이나 비정상제조원가의 값은 적용된 산출 모형에 따라큰 차이가 나고 있는 것으로 확인되었다. 11개 산업별로 구분한 비정상재량적비용의 평균값은Cohen et, al(2008) 방식에 의한 경우 음(-)의 값을 가지나, OLS 등 다른 세 모형에 의한 값은양(+)의 값을 보이고 있다. 음, 양을 구분하지 않고 비정상재량적비용의 값이 가장 작은 것은고정효과모형에 의한 것이고 가장 큰 것은 OLS 모형에 의한 것이다. 비정상재량적비용을 연도별로 구분한 다음 평균한 값을 보면, Cohen et, al(2008) 방식에 의한 경우 양(+)의 값을 가지고 있으나 다른 세 가지 모형에 의한 경우 모두 음(-)의 값을 보이고 있다. 값이 가장 작은것은 Roychowdhury(2006) 방식에 의한 값이고 가장 큰 것은 Cohen et,al(2008) 방식에 의한경우이다. 비정상제조원가를 대상으로 한 분석에서 산업별 구분 후 평균한 값을 보면, Cohen et,al(2008) 방식에 의한 경우는 양(+)이지만, 다른 방식 또는 모형에 의한 경우는 모두 음(-)이었다, 값의 크기도 각기 다른 것으로 나타났다. 안수경·이병철(2014)의 사채발행 연구 모형을 OLS, one-way, two-way 고정모형으로 변용하여 이익조정치를 투입한 결과, OLS 모형, Roychowdhury(2006) 방식, Cohen et al.(2008) 방식, 고정효과모형 등 어떠한 모형에 의하여 산출된 이익조정치라고 하더라도 본 모형에서 다시 한번 산업과 연도 의존성을 통제하는 것이 필요하다는 것을 발견하였다. 가설검증 모형에서 산업과 연도를 고정할 경우 모형의 설명력을 나타내는 R2가 지속적으로 상승하였다. Roychowdhury(2006)와 Cohen et,al(2008) 방식에서 서로 다른 통계 결과가 발견되기도 하였다. 네 개 모형에 의한 이익조정치들의 서열 일치성을 검증하기 위하여 고정효과모형의 이익조정치를 크기순으로 서열을 매긴 후 그 서열 값을 독립변수로 하여 OLS모형, Roychowdhury(2006), Cohen et,al(2008) 방식에 의한 이익조정치를 단순회귀분석한 결과 통계적으로는 차이가 없었으나 서열 일치성은 차이가 있는 것으로 보였다. 향후 어느 모형에 의한 이익조정치가 가장 실제 이익조정치에 가까운 것인지에 대한 후속 검증이 필요하다고 사료된다.

영남문집해제 : 묵재집 ( 이병철 )

이병철 영남대학교 민족문화연구소 1988 민족문화연구소 자료총서 Vol.4 No.-

회원작품 - 경북대학교.금오공과대학교 학생기숙사

이병철,Lee, Byung-Chul 대한건축사협회 2010 건축사 Vol.2010 No.9

리본광케이블의 가입자망에서의 응용 ( Application of High Count Ribbon Fiber Cable to Optical Access Network )

이병철,백순덕,하종영,한권훈 한국통신학회 1997 한국통신학회 학술대회논문집 Vol.- No.-

JTC 광전자 시스템을 이용한 배경 잡음을 가지는 다중 물체 인식 ( Recognition of Multiple Objects with Background Noise Using JTC Opto-Electronics System )

이병철,김철수,김수중 한국통신학회 1993 한국통신학회 워크샵 Vol.- No.-

팔당호 연안대 초지생태계에서 낙엽 구성성분의 유실률 II.질소

이병철,강경미,장남기 한국잔디학회 1996 한국잔디학회지 Vol.10 No.2

Samples from the L, F, H and $A_1$ horizons of the Phragmites communis, Miscanthus sacchariflorus, Scirpus tabernaemontani and Typha angustata grassland were collected in Paldangho and the removal rates of ritrogen were investigated. The removal rates of nitrogen of the litters were 0.85 in P.communis, 0.56 in M sacchariflorus, 0.45 in T. angustata and 0.31 in S. tabernaemontani The time required to decay 50, 95, 99 percent of the steady state levels and turnover values of nitrogen on the grassland floor were 0.81, 3.53, 5.89 years in the P. communis, 1.23, 5.32, 8.86 years in the M sacchariflorus, 1.54, 6.68, 11.13 years in the S. tabernaemontani and 2.22, 9.63, 16.04 years in the T. angustata Key words: Removal rate, Accumulation, Paldangho, Nitrogen, Phragmites communis, Miscanthus sacchariflorus, Scirpus tabernaemontani, Typha angustata.

항우울제와 자살

이병철,함병주,Lee, Boung-Chul,Ham, Byung-Joo 대한생물정신의학회 2006 생물정신의학 Vol.13 No.4

Depression is a frequent cause of suicide. Although there have been reports that SSRIs might increase suicidal ideations and behaviors, most studies found antidepressants are effective treatments of suicidal ideations and behaviors. Antidepressants have also been shown to have prophylactic effects in preventing suicidal behaviors. Most double-blind studies do not suggest a causal relationship between antidepressant and the increased suicidality. Our review results suggest that the undertreatments of depression are more significant problems with the use of antidepressants in suicidal patients.

Planetary companions orbiting K giant HD 208527 and M giant HD 220074

이병철,한인우,박명구,Lee, Byeong-Cheol,Han, Inwoo,Park, Myeong-Gu 한국천문학회 2012 天文學會報 Vol.37 No.2

The purpose of the present study is to search for and study the origin of planetary companion by a precise radial velocity (RV) survey for K dwarfs. The high-resolution spectroscopy of the fiber-fed Bohyunsan Observatory Echelle Spectrograph (BOES) at Bohyunsan Optical Astronomy Observatory (BOAO) is used from September 2008 to June 2012. We report the detection of two new exoplanets in orbit around HD 208527, and HD 220074 with exhibiting a periodic variation of 875.5 and 672.1 days. The examinations of surface inhomogeneous are no related to the RV variations and Keplerian motion is the most likely explanation, which suggests that the RV variations arise from an orbital motion under the influence of planetary companion. We obtain the minimum masses for the exoplanets of 11.5 and 11.1 MJup with an orbital semi-major axis of 2.3 and 1.6 AU and an eccentricity of 0.08 and 0.14, respectively. From the literatures and our estimations of stellar parameters, the luminosity class of HD 208527 is changed K dwarf to K giant and the spectral type of HD 220074 is confirmed M giant rather than K dwarf. HD 220074 is the first M giant star harboring a planetary companion.

Initial bacterial adhesion on resin, titanium and zirconia in vitro

이병철,정길용,김대준,한중석 대한치과보철학회 2011 The Journal of Advanced Prosthodontics Vol.3 No.2

PURPOSE. The aim of this in vitro study was to investigate the adhesion of initial colonizer, Streptococcus sanguis, on resin, titanium and zirconia under the same surface polishing condition. MATERIALS AND METHODS. Specimens were prepared from Z-250, cp-Ti and 3Y-TZP and polished with 1 μm diamond paste. After coating with saliva, each specimen was incubated with Streptococcus sanguis. Scanning electron microscope, crystal violet staining and measurement of fluorescence intensity resulting from resazurin reduction were performed for quantifying the bacterial adhesion. RESULTS. Surface of resin composite was significantly rougher than that of titanium and zirconia, although all tested specimens are classified as smooth. The resin specimens showed lower value of contact angle compared with titanium and zirconia specimens, and had hydrophilic surfaces. The result of scanning electron microscopy demonstrated that bound bacteria were more abundant on resin in comparison with titanium and zirconia. When total biofilm mass determined by crystal violet, absorbance value of resin was significantly higher than that of titanium or zirconia. The result of relative fluorescence intensities also demonstrated that the highest fluorescence intensity was found on the surface of resin. Absorbance value and fluorescence intensity on titanium was not significantly different from those on zirconia. CONCLUSION. Resin specimens showed the roughest surface and have a significantly higher susceptibility to adhere Streptococcus sanguis than titanium and zirconia when surfaces of each specimen were polished under same condition. There was no significant difference in bacteria adhesion between titanium and zirconia in vitro.