Split (1)

train · ~2.08B rows (showing the first 9.65M)

pair_id string	label int64	pair_type string	pair_subtype string	a_doc_id string	a_snippet_id int64	a_text_type string	a_text string	b_doc_id string	b_snippet_id int64	b_text_type string	b_text string	a_metadata unknown	b_metadata unknown
pos-800	1	positive	sentence_translation	344	null	sentence	엄격하게 집행하는 국가들의 기업들이 엄격하게 집행하지 않는 국가의 기업들보다 훨씬 더 높은 할인 율을 적용하여 영업권을 평가하고 있다.	344	null	translation	Companies in countries with strict enforcement evaluate goodwill using a much higher discount rate than companies in countries with less strict enforcement.	{}	{}
pos-801	1	positive	sentence_translation	345	null	sentence	엄격하게 집행하는 국가에서 자산손상이 의심되는 기 업들은 궁극적으로 영업권에 대한 손상차손을 더 많이 인식하는 것으로 나타났다.	345	null	translation	In countries with strict enforcement, companies suspected of asset impairment were ultimately found to recognize more impairment losses on goodwill.	{}	{}
pos-802	1	positive	sentence_translation	346	null	sentence	손상차손의 효과를 제외한 회계이익으로 발생액을 산출하고 그에 따른 연구가설 1과 연 구가설 2의 검증결과는 다음 <표 5>와 같다.	346	null	translation	The accrued amount was calculated as accounting profit excluding the effect of impairment loss, and the verification results of research hypothesis 1 and research hypothesis 2 are shown in <Table 5> below.	{}	{}
pos-803	1	positive	translation_chunk_internal	346	0	translation_chunk	The accrued amount was calculated as accounting profit excluding the effect of impairment loss, and the	346	1	translation_chunk	verification results of research hypothesis 1 and research hypothesis 2 are shown in <Table 5> below.	{}	{}
pos-804	1	positive	sentence_chunk_internal	347	0	sentence_chunk	연구가설 1은 채택되며, 연구가설 1의 검증결과 “손상차손을 산업평균보다	347	1	sentence_chunk	많이 인식한 기업”은 부채비율이 높을수록 이익을 상향 조정하는 것으로 나타났다.	{}	{}
pos-805	1	positive	sentence_translation	347	null	sentence	연구가설 1은 채택되며, 연구가설 1의 검증결과 “손상차손을 산업평균보다 많이 인식한 기업”은 부채비율이 높을수록 이익을 상향 조정하는 것으로 나타났다.	347	null	translation	Research Hypothesis 1 is accepted, and the verification results of Research Hypothesis 1 show that "companies that recognize impairment losses higher than the industry average" adjust their profits upward as their debt ratio increases.	{}	{}
pos-806	1	positive	translation_chunk_internal	347	0	translation_chunk	Research Hypothesis 1 is accepted, and the verification results of Research Hypothesis 1 show that "companies that	347	1	translation_chunk	recognize impairment losses higher than the industry average" adjust their profits upward as their debt ratio increases.	{}	{}
pos-807	1	positive	sentence_translation	348	null	sentence	식한 기업이 이익을 상향 조정 또는 하향 조정할 경우 법인세부담액도 함께 증감되는지 분석 한다.	348	null	translation	The analysis is conducted to determine whether the amount of corporate tax liability also increases or decreases when a company makes upward or downward adjustments to its profits.	{}	{}
pos-808	1	positive	translation_chunk_internal	348	0	translation_chunk	The analysis is conducted to determine whether the amount of corporate tax liability also	348	1	translation_chunk	increases or decreases when a company makes upward or downward adjustments to its profits.	{}	{}
pos-809	1	positive	sentence_translation	349	null	sentence	실증분석한 결과 동종업종의 평균보다 많은 손상차손을 인식한 기업은 부채비율이 높을수록 상향 이익조정을 하는 것으로 나타났다.	349	null	translation	As a result of the empirical analysis, it was found that companies that recognized more impairment losses than the average in the same industry adjusted their profits upward as their debt ratio increased.	{}	{}
pos-810	1	positive	translation_chunk_internal	349	0	translation_chunk	As a result of the empirical analysis, it was found that companies that recognized more impairment	349	1	translation_chunk	losses than the average in the same industry adjusted their profits upward as their debt ratio increased.	{}	{}
pos-811	1	positive	sentence_chunk_internal	350	0	sentence_chunk	이는 현금의 유동성이 풍부할 경우 채권자 입장에서 채 권의 회수에 큰 문제가 없고 경영권 유지에도	350	1	sentence_chunk	어려움이 없다고 판단할 가능성이 높으므로 경 영자는 빅-배스 전략을 추구할 수 있다고 볼 수 있다.	{}	{}
pos-812	1	positive	sentence_translation	350	null	sentence	이는 현금의 유동성이 풍부할 경우 채권자 입장에서 채 권의 회수에 큰 문제가 없고 경영권 유지에도 어려움이 없다고 판단할 가능성이 높으므로 경 영자는 빅-배스 전략을 추구할 수 있다고 볼 수 있다.	350	null	translation	This means that if the liquidity of cash is abundant, it is highly likely that creditors will not have a big problem in collecting bonds and have no difficulty in maintaining management rights, so managers may be inclined to pursue a big-bath strategy.	{}	{}
pos-813	1	positive	translation_chunk_internal	350	0	translation_chunk	This means that if the liquidity of cash is abundant, it is highly likely that creditors will not have a big problem in collecting	350	1	translation_chunk	bonds and have no difficulty in maintaining management rights, so managers may be inclined to pursue a big-bath strategy.	{}	{}
pos-814	1	positive	sentence_translation	351	null	sentence	다시 말해서, 산출량의 변동 자체는 미래 값을 예측하기 어려운 랜덤 워크를 따르지만 산출량 변동의 차이는 정태적이라는 것이다.	351	null	translation	In other words, while the fluctuations in output themselves follow a random walk that makes it difficult to predict future values, the difference in fluctuations in output is static.	{}	{}
pos-815	1	positive	translation_chunk_internal	351	0	translation_chunk	In other words, while the fluctuations in output themselves follow a random walk that makes	351	1	translation_chunk	it difficult to predict future values, the difference in fluctuations in output is static.	{}	{}
pos-816	1	positive	sentence_translation	352	null	sentence	상대소비는 교역조건뿐만 아니라 상대위험회피도 및 소비바스켓에서의 자국생산품 비중의 영향을 받는다는 것을 알 수 있다.	352	null	translation	It is evident that relative consumption is influenced by not only trade conditions but also relative risk aversion and the proportion of domestically produced goods in the consumption basket.	{}	{}
pos-817	1	positive	translation_chunk_internal	352	0	translation_chunk	It is evident that relative consumption is influenced by not only trade conditions but also	352	1	translation_chunk	relative risk aversion and the proportion of domestically produced goods in the consumption basket.	{}	{}
pos-818	1	positive	sentence_translation	353	null	sentence	이는 경제의 소득 순환 흐름에서 총누출과 총주입이 같아야 한다는 거시균형조건이 만족된다는 것 을 의미한다.	353	null	translation	This means that the macroeconomic equilibrium condition is satisfied, where the total leakage and total injection in the income flow of the economy must be equal.	{}	{}
pos-819	1	positive	translation_chunk_internal	353	0	translation_chunk	This means that the macroeconomic equilibrium condition is satisfied, where the	353	1	translation_chunk	total leakage and total injection in the income flow of the economy must be equal.	{}	{}
pos-820	1	positive	sentence_translation	354	null	sentence	표준적인 CGE 모형에서 개별경제주체는 가계, 기업, 정부, 그리고 해외 부문으 로 구분된다.	354	null	translation	In the standard CGE model, individual economic entities are divided into households, businesses, government, and overseas sectors.	{}	{}
pos-821	1	positive	sentence_translation	355	null	sentence	표준적인 CGE 모형이 채택한 거시마감방식은 총저축이 총투 자를 결정한다는 신고전학파 구조주의자 거시마감방식이다.	355	null	translation	The standard CGE model adopts a neoclassical structuralist macro-closure approach where total savings determine total investments.	{}	{}
pos-822	1	positive	sentence_translation	356	null	sentence	시장점유율 감소는 명성과 평판의 손상에도 기인하였 을 가능성이 있다.	356	null	translation	The decline in market share may also be due to damage to reputation and reputation.	{}	{}
pos-823	1	positive	sentence_translation	357	null	sentence	이러한 결과에 대해서는 다음의 두 가지 해석 이 가능할 것이다.	357	null	translation	The following two interpretations of these results are possible.	{}	{}
pos-824	1	positive	sentence_chunk_internal	358	0	sentence_chunk	총 계약 건 수는 2016년에 비해 2018년도에 86건이 감소하였는데, 이는 제재가 없었다면	358	1	sentence_chunk	2017년에 수임하였을 것으로 예상되는 32 건의 신규계약을 감안하여도 54건의 추가 감소가 발생한 것이다.	{}	{}
pos-825	1	positive	sentence_translation	358	null	sentence	총 계약 건 수는 2016년에 비해 2018년도에 86건이 감소하였는데, 이는 제재가 없었다면 2017년에 수임하였을 것으로 예상되는 32 건의 신규계약을 감안하여도 54건의 추가 감소가 발생한 것이다.	358	null	translation	The total number of contracts decreased by 86 in 2018 compared to 2016, which is an additional decrease of 54 even taking into account the 32 new contracts that would have been expected to have been awarded in 2017 if there were no sanctions.	{}	{}
pos-826	1	positive	translation_chunk_internal	358	0	translation_chunk	The total number of contracts decreased by 86 in 2018 compared to 2016, which is an additional decrease of 54 even taking	358	1	translation_chunk	into account the 32 new contracts that would have been expected to have been awarded in 2017 if there were no sanctions.	{}	{}
pos-827	1	positive	sentence_translation	359	null	sentence	<표 4>에서는 관세철폐가 산업별 수출에 미치는 효과를 제시하였다.	359	null	translation	The effect of tariff elimination on exports by industry is presented in Table 4.	{}	{}
pos-828	1	positive	sentence_translation	360	null	sentence	이는 석유석탄제품에 대한 실적관세율이 높은 수준에서 0으로 낮아짐으로써 석탄석유제품의 수입이 크게 늘어났기 때문인 것으로 볼 수 있다.	360	null	translation	This can be attributed to the significant increase in the import of coal-petroleum products, as the performance tariff rate on petroleum coal products decreased from a high level to zero.	{}	{}
pos-829	1	positive	translation_chunk_internal	360	0	translation_chunk	This can be attributed to the significant increase in the import of coal-petroleum products,	360	1	translation_chunk	as the performance tariff rate on petroleum coal products decreased from a high level to zero.	{}	{}
pos-830	1	positive	sentence_translation	361	null	sentence	표 로 제시하지는 않았으나, 분석 결과 절대값을 취한 재량적 발생액에 대해서는 A_AuditFirm × Post 변수가 유의하지 않았다.	361	null	translation	Although not presented in a table, the analysis results showed that the A_AuditFirm × Post variable was not significant for discretionary accruals taken as absolute values.	{}	{}
pos-831	1	positive	translation_chunk_internal	361	0	translation_chunk	Although not presented in a table, the analysis results showed that the A_AuditFirm ×	361	1	translation_chunk	Post variable was not significant for discretionary accruals taken as absolute values.	{}	{}
pos-832	1	positive	sentence_chunk_internal	362	0	sentence_chunk	표로 제시하지는 않았으 나, 고객기업의 수로 추정한 시장점유율을 이용한 분석에서도	362	1	sentence_chunk	A_AuditFirm × Post 변수는 계 수값이 음의 방향으로 1% 수준에서 유의하였다.	{}	{}
pos-833	1	positive	sentence_translation	362	null	sentence	표로 제시하지는 않았으 나, 고객기업의 수로 추정한 시장점유율을 이용한 분석에서도 A_AuditFirm × Post 변수는 계 수값이 음의 방향으로 1% 수준에서 유의하였다.	362	null	translation	Although not presented in a table, in the analysis using market share estimated by the number of customer companies, the coefficient value of the A_AuditFirm × Post variable was negative and significant at the 1% level.	{}	{}
pos-834	1	positive	translation_chunk_internal	362	0	translation_chunk	Although not presented in a table, in the analysis using market share estimated by the number of customer	362	1	translation_chunk	companies, the coefficient value of the A_AuditFirm × Post variable was negative and significant at the 1% level.	{}	{}
pos-835	1	positive	sentence_chunk_internal	363	0	sentence_chunk	한가지 흥미로운 점은, 기존 고객기업 총자산으로 추정한 시장점유율 변수 를 이용한 분석에서는	363	1	sentence_chunk	A_AuditFirm 변수가 유의하지 않았으나, 이 분석에서는 유의한 양의 계 수값이 관찰되었다.	{}	{}
pos-836	1	positive	sentence_translation	363	null	sentence	한가지 흥미로운 점은, 기존 고객기업 총자산으로 추정한 시장점유율 변수 를 이용한 분석에서는 A_AuditFirm 변수가 유의하지 않았으나, 이 분석에서는 유의한 양의 계 수값이 관찰되었다.	363	null	translation	One interesting thing is that, in the analysis using the market share variable estimated from the total assets of existing customer companies, the A_AuditFirm variable was not significant, but a significant positive coefficient value was observed in this analysis.	{}	{}
pos-837	1	positive	translation_chunk_internal	363	0	translation_chunk	One interesting thing is that, in the analysis using the market share variable estimated from the total assets of existing customer	363	1	translation_chunk	companies, the A_AuditFirm variable was not significant, but a significant positive coefficient value was observed in this analysis.	{}	{}
pos-838	1	positive	sentence_translation	364	null	sentence	이런 조건을 만족하여 연구가설 1과 연구가설 2의 최종표본은 16,800개 기업-연도이다.	364	null	translation	Satisfying these conditions, the final sample for Research Hypothesis 1 and Research Hypothesis 2 is 16,800 companies-years.	{}	{}
pos-839	1	positive	sentence_translation	365	null	sentence	자료를 구할 수 없는 표본은 분석의 대상이 될 수 없기 때문에 표본에서 제외하였다.	365	null	translation	Samples for which data were not available were excluded from the sample because they could not be the subject of analysis.	{}	{}
pos-840	1	positive	sentence_chunk_internal	366	0	sentence_chunk	자료수집 및 표본선정 본 연구는 손상차손이 개별기업의 이익조정이나 조세부담에 미치는 영향을 살펴보기 위하 여	366	1	sentence_chunk	2012년부터 2021년까지 다음 조건을 만족하는 유가증권 상장법인과 코스닥 상장법인을 표 본으로 선정하였다.	{}	{}
pos-841	1	positive	sentence_translation	366	null	sentence	자료수집 및 표본선정 본 연구는 손상차손이 개별기업의 이익조정이나 조세부담에 미치는 영향을 살펴보기 위하 여 2012년부터 2021년까지 다음 조건을 만족하는 유가증권 상장법인과 코스닥 상장법인을 표 본으로 선정하였다.	366	null	translation	Data Collection and Sample Selection: For this study, to examine the impact of impairment losses on individual companies' earnings adjustments and tax burdens, firms listed on the Korea Exchange and KOSDAQ that met the following criteria were selected as samples from 2012 to 2021.	{}	{}
pos-842	1	positive	translation_chunk_internal	366	0	translation_chunk	Data Collection and Sample Selection: For this study, to examine the impact of impairment losses on individual companies' earnings adjustments	366	1	translation_chunk	and tax burdens, firms listed on the Korea Exchange and KOSDAQ that met the following criteria were selected as samples from 2012 to 2021.	{}	{}
pos-843	1	positive	sentence_translation	367	null	sentence	이와 같이 다수의 선행연구에서 손상차손은 CEO 교체, 빅배스, 이익유연화 등의 목적으로 손상차손을 인식할 가능성에 대하여 설명하였다.	367	null	translation	In this way, many previous studies have explained the possibility of recognizing impairment losses for purposes such as CEO replacement, big bass, and profit flexibility.	{}	{}
pos-844	1	positive	translation_chunk_internal	367	0	translation_chunk	In this way, many previous studies have explained the possibility of recognizing	367	1	translation_chunk	impairment losses for purposes such as CEO replacement, big bass, and profit flexibility.	{}	{}
pos-845	1	positive	sentence_translation	368	null	sentence	특히, 영업권의 손상은 최근 CEO교체, 이익유연화, big bath 보고와 관련성이 높다.	368	null	translation	Particularly, damage to goodwill is highly related to the recent CEO replacement, profit softening, and big bath reporting.	{}	{}
pos-846	1	positive	sentence_chunk_internal	369	0	sentence_chunk	특히, 회사와 경영진은 이미 손실이 발생된 상태에 서 추가적인 손실을	369	1	sentence_chunk	인식하더라도 상대적으로 더 큰 타격을 받지 않을 것이라는 생각하고 있 다.	{}	{}
pos-847	1	positive	sentence_translation	369	null	sentence	특히, 회사와 경영진은 이미 손실이 발생된 상태에 서 추가적인 손실을 인식하더라도 상대적으로 더 큰 타격을 받지 않을 것이라는 생각하고 있 다.	369	null	translation	Particularly, the company and its management believe that even if they recognize additional losses in a state where losses have already occurred, they will not be hit harder.	{}	{}
pos-848	1	positive	translation_chunk_internal	369	0	translation_chunk	Particularly, the company and its management believe that even if they recognize additional	369	1	translation_chunk	losses in a state where losses have already occurred, they will not be hit harder.	{}	{}
pos-849	1	positive	sentence_translation	370	null	sentence	실물 CGE 모형을 이용한 분석은 관세철폐의 경제적 효 과를 과소 혹은 과대평가할 가능성이 있다.	370	null	translation	Analysis using a real CGE model has the potential to underestimate or overestimate the economic effect of tariff elimination.	{}	{}
pos-850	1	positive	sentence_translation	371	null	sentence	연산일반균형 모형은 무역자유화 즉, 관세인하 더 나아가 관세철폐의 경제적 효과를 추정하기에 적합한 분석도구로 알 려져 있다.	371	null	translation	The Computable General Equilibrium model is known to be a suitable analytical tool for estimating the economic effects of trade liberalization, such as tariff reductions or even tariff elimination.	{}	{}
pos-851	1	positive	translation_chunk_internal	371	0	translation_chunk	The Computable General Equilibrium model is known to be a suitable analytical tool for estimating	371	1	translation_chunk	the economic effects of trade liberalization, such as tariff reductions or even tariff elimination.	{}	{}
pos-852	1	positive	sentence_translation	372	null	sentence	현실경제는 실물부문과 금융부문으로 구 성되어 있고, 두 부문은 상호 연계되어 있다.	372	null	translation	The real economy consists of the real sector and the financial sector, and the two sectors are interconnected.	{}	{}
pos-853	1	positive	sentence_chunk_internal	373	0	sentence_chunk	이는 제 Ⅲ절의 실증결과에서 경제성과에 속하는 변수인 ‘해외투자’가 전체	373	1	sentence_chunk	자료, 대국자료, 부국에서 금융경쟁력에 정의 효과를 주는 것과 일맥상통한다.	{}	{}
pos-854	1	positive	sentence_translation	373	null	sentence	이는 제 Ⅲ절의 실증결과에서 경제성과에 속하는 변수인 ‘해외투자’가 전체 자료, 대국자료, 부국에서 금융경쟁력에 정의 효과를 주는 것과 일맥상통한다.	373	null	translation	This is consistent with the empirical results in Section Ⅲ showing that "foreign investment," a variable belonging to economic performance, has a positive effect on financial competitiveness in overall data, major country data, and rich countries.	{}	{}
pos-855	1	positive	translation_chunk_internal	373	0	translation_chunk	This is consistent with the empirical results in Section Ⅲ showing that "foreign investment," a variable belonging to economic	373	1	translation_chunk	performance, has a positive effect on financial competitiveness in overall data, major country data, and rich countries.	{}	{}
pos-856	1	positive	sentence_translation	374	null	sentence	이들 도시는 자신의 배후 경제로 유입되는 자본과 이들 경제로부터 유출되는 자본의 관문역할을 수행하고 있다.	374	null	translation	These cities serve as gateways for capital inflows into their respective hinterland economies and capital outflows from these economies.	{}	{}
pos-857	1	positive	sentence_chunk_internal	375	0	sentence_chunk	풍부한 비즈니스 기회는 <표 2>와 <표 3>에서 경제성과에 속하는 ‘해외투자’	375	1	sentence_chunk	와 정부효율성에 속하는 ‘재정정책’과 관련되어 있다고 해석할 수 있다.	{}	{}
pos-858	1	positive	sentence_translation	375	null	sentence	풍부한 비즈니스 기회는 <표 2>와 <표 3>에서 경제성과에 속하는 ‘해외투자’ 와 정부효율성에 속하는 ‘재정정책’과 관련되어 있다고 해석할 수 있다.	375	null	translation	It can be interpreted that rich business opportunities are related to "foreign investment" belonging to economic performance and "fiscal policy" belonging to government efficiency in <Table 2> and <Table 3>.	{}	{}
pos-859	1	positive	translation_chunk_internal	375	0	translation_chunk	It can be interpreted that rich business opportunities are related to "foreign investment" belonging to	375	1	translation_chunk	economic performance and "fiscal policy" belonging to government efficiency in <Table 2> and <Table 3>.	{}	{}
pos-860	1	positive	sentence_translation	376	null	sentence	ajDD와 영업활동 현금흐름과의 상관 계수는 0.582으로 1% 유의수준에서 음의 관계로 나타났다.	376	null	translation	The correlation coefficient between ajDD and cash flow from operating activities was -0.582, indicating a negative relationship at the 1% significance level.	{}	{}
pos-861	1	positive	sentence_chunk_internal	377	0	sentence_chunk	관심변수인 손상차손과 연구가설 1의 종속변수인 재량적 발생액 간의 상관계수는 각각	377	1	sentence_chunk	0.020, 0.043이며, 각각 5%, 1% 유의수준에서 유의한 양의 관계로 나타났다.	{}	{}
pos-862	1	positive	sentence_translation	377	null	sentence	관심변수인 손상차손과 연구가설 1의 종속변수인 재량적 발생액 간의 상관계수는 각각 0.020, 0.043이며, 각각 5%, 1% 유의수준에서 유의한 양의 관계로 나타났다.	377	null	translation	The correlation coefficient between the impairment loss, which is the variable of interest, and the discretionary accruals, which is the dependent variable of Research Hypothesis 1, was 0.020 and 0.043, respectively; these coefficients indicate a significant positive relationship at the 5% and 1% significance levels, r...	{}	{}
pos-863	1	positive	translation_chunk_internal	377	0	translation_chunk	The correlation coefficient between the impairment loss, which is the variable of interest, and the discretionary	377	1	translation_chunk	accruals, which is the dependent variable of Research Hypothesis 1, was 0.020 and 0.043, respectively; these	{}	{}
pos-864	1	positive	translation_chunk_internal	377	0	translation_chunk	The correlation coefficient between the impairment loss, which is the variable of interest, and the discretionary	377	2	translation_chunk	coefficients indicate a significant positive relationship at the 5% and 1% significance levels, respectively.	{}	{}
pos-865	1	positive	translation_chunk_internal	377	1	translation_chunk	accruals, which is the dependent variable of Research Hypothesis 1, was 0.020 and 0.043, respectively; these	377	2	translation_chunk	coefficients indicate a significant positive relationship at the 5% and 1% significance levels, respectively.	{}	{}
pos-866	1	positive	sentence_translation	378	null	sentence	상관관계 주요 변수들 간의 피어슨 상관관계를 분석한 결과는 <표 4>와 같다.	378	null	translation	The results of analyzing the Pearson correlation between the main variables of correlation are shown in <Table 4>.	{}	{}
pos-867	1	positive	sentence_translation	379	null	sentence	이는 손상차손이 큰 기업은 이익조정과 양의 상관관계가 있다는 의미이다.	379	null	translation	This implies that companies with significant impairment losses have a positive correlation with earnings adjustment.	{}	{}
pos-868	1	positive	sentence_translation	380	null	sentence	본 연구에서 발견한 결과는 업무정지제재 이후 A회계법인의 감사품질이 향상되었으며, 감사보수와 시간이 모두 증가하였음을 보여주고 있다.	380	null	translation	The findings of this study demonstrate that the audit quality of accounting firm A has improved following the implementation of business suspension sanctions, resulting in an increase in both audit fees and time.	{}	{}
pos-869	1	positive	translation_chunk_internal	380	0	translation_chunk	The findings of this study demonstrate that the audit quality of accounting firm A has improved following	380	1	translation_chunk	the implementation of business suspension sanctions, resulting in an increase in both audit fees and time.	{}	{}
pos-870	1	positive	sentence_translation	381	null	sentence	이 효과가 A회계법인의 고객기업이 다른 회계법인의 고객기업과 다르기 때문에 발생한 결과인지 확인할 필요가 있을 것이다.	381	null	translation	It will be necessary to verify if this effect is a result of the distinction between the client companies of accounting firm A and those of other accounting firms.	{}	{}
pos-871	1	positive	translation_chunk_internal	381	0	translation_chunk	It will be necessary to verify if this effect is a result of the distinction between	381	1	translation_chunk	the client companies of accounting firm A and those of other accounting firms.	{}	{}
pos-872	1	positive	sentence_chunk_internal	382	0	sentence_chunk	제재 이후 A회계법인 고객기업의 수는 상당하게 감소하였는데, 감사계약을	382	1	sentence_chunk	지속하는 고객기업의 특성이 계약을 중단한 고객기업과 다를 가능성도 있다.	{}	{}
pos-873	1	positive	sentence_translation	382	null	sentence	제재 이후 A회계법인 고객기업의 수는 상당하게 감소하였는데, 감사계약을 지속하는 고객기업의 특성이 계약을 중단한 고객기업과 다를 가능성도 있다.	382	null	translation	After the sanctions, there has been a significant decrease in the number of customer companies of A accounting firm, and it is also possible that the characteristics of the customer companies that continue the audit contract may differ from those that have terminated the contract.	{}	{}
pos-874	1	positive	translation_chunk_internal	382	0	translation_chunk	After the sanctions, there has been a significant decrease in the number of customer companies of A accounting firm, and it is also possible	382	1	translation_chunk	that the characteristics of the customer companies that continue the audit contract may differ from those that have terminated the contract.	{}	{}
pos-875	1	positive	sentence_chunk_internal	383	0	sentence_chunk	공서비스부문의 경우 FCGE 분석의 산출변동률과 CGE 분석의 산출변동률의 차이가 값을 갖는 것으로	383	1	sentence_chunk	나타났는데, 이는 이들 산업의 경우 CGE 분석의 산출 규모가 FCGE 분석의 산출규모보다 더 큼을 의미한다.	{}	{}
pos-876	1	positive	sentence_translation	383	null	sentence	공서비스부문의 경우 FCGE 분석의 산출변동률과 CGE 분석의 산출변동률의 차이가 값을 갖는 것으로 나타났는데, 이는 이들 산업의 경우 CGE 분석의 산출 규모가 FCGE 분석의 산출규모보다 더 큼을 의미한다.	383	null	translation	In the public service sector, it was found that there is a difference in the output fluctuation rate between the FCGE analysis and the CGE analysis, indicating that the output scale of the CGE analysis is larger than that of the FCGE analysis for these industries.	{}	{}
pos-877	1	positive	translation_chunk_internal	383	0	translation_chunk	In the public service sector, it was found that there is a difference in the output fluctuation rate between the FCGE analysis and	383	1	translation_chunk	the CGE analysis, indicating that the output scale of the CGE analysis is larger than that of the FCGE analysis for these industries.	{}	{}
pos-878	1	positive	sentence_translation	384	null	sentence	규모, 총자산순이익율, 전기발생액, 감사인규모의 기술통계량은 <표 2>를 참조한다.	384	null	translation	Please refer to <Table 2> for technical statistics on size, total asset net income rate, electricity generation amount, and auditor size.	{}	{}
pos-879	1	positive	sentence_translation	385	null	sentence	단일변량 분석 관심변수인 산업평균보다 높은 손상차손에 대하여 개별기업의 특성별로 손상차손에 대한 t 검정을 한 결과는 <표 3>과 같다.	385	null	translation	The t-test results for impairment loss by characteristics of individual companies, which is a variable of interest in univariate analysis, higher than the industry average, are shown in <Table 3>.	{}	{}
pos-880	1	positive	translation_chunk_internal	385	0	translation_chunk	The t-test results for impairment loss by characteristics of individual companies, which is a	385	1	translation_chunk	variable of interest in univariate analysis, higher than the industry average, are shown in <Table 3>.	{}	{}
pos-881	1	positive	sentence_chunk_internal	386	0	sentence_chunk	부채비율과 영업활동으로 인한 현금흐름의 평균을 중심으로 두 그룹으로 구분하여 총자산으로 표준화한	386	1	sentence_chunk	손상차손의 평균에 차이가 있는지를 검증한 결과 모두 1% 유의수준에서 유의한 결과가 나타났다.	{}	{}
pos-882	1	positive	sentence_translation	386	null	sentence	부채비율과 영업활동으로 인한 현금흐름의 평균을 중심으로 두 그룹으로 구분하여 총자산으로 표준화한 손상차손의 평균에 차이가 있는지를 검증한 결과 모두 1% 유의수준에서 유의한 결과가 나타났다.	386	null	translation	The results of the verification, which divided them into two groups based on the average of cash flows from the debt ratio and operating activities and standardized impairment losses as total assets, showed significant differences at the 1% significance level.	{}	{}
pos-883	1	positive	translation_chunk_internal	386	0	translation_chunk	The results of the verification, which divided them into two groups based on the average of cash flows from the debt ratio and	386	1	translation_chunk	operating activities and standardized impairment losses as total assets, showed significant differences at the 1% significance level.	{}	{}
pos-884	1	positive	sentence_translation	387	null	sentence	즉, 부채비율이 높고 영업활동으로 인한 현금 흐름이 낮은 그룹에서 더 많은 손상차손을 계상하고 있음을 확인할 수 있다.	387	null	translation	In other words, it can be observed that the group with a high debt ratio and a low cash flow from operating activities is recognizing a greater amount of impairment losses.	{}	{}
pos-885	1	positive	translation_chunk_internal	387	0	translation_chunk	In other words, it can be observed that the group with a high debt ratio and a low cash	387	1	translation_chunk	flow from operating activities is recognizing a greater amount of impairment losses.	{}	{}
pos-886	1	positive	sentence_translation	388	null	sentence	시장에서 가격이 신호로서 주 어지면 개별경제주체들은 일정한 제약 하에서 자신의 적정화 문제를 푼다.	388	null	translation	When prices are given as signals in the market, individual economic agents solve their own optimization problems under certain constraints.	{}	{}
pos-887	1	positive	sentence_chunk_internal	389	0	sentence_chunk	우선 Ⅱ장에서는 본 연구에서 사용될 CGE 모형과 FCGE 모형의 구조를	389	1	sentence_chunk	살펴보고, 실물부문과 금융부문의 연계를 살펴봄으로써 두 모형의 차이를 살펴본다.	{}	{}
pos-888	1	positive	sentence_translation	389	null	sentence	우선 Ⅱ장에서는 본 연구에서 사용될 CGE 모형과 FCGE 모형의 구조를 살펴보고, 실물부문과 금융부문의 연계를 살펴봄으로써 두 모형의 차이를 살펴본다.	389	null	translation	First, Chapter Ⅱ examines the structure of the CGE model and the FCGE model that will be used in this study, and examines the differences between the two models by examining the connection between the real sector and the financial sector.	{}	{}
pos-889	1	positive	translation_chunk_internal	389	0	translation_chunk	First, Chapter Ⅱ examines the structure of the CGE model and the FCGE model that will be used in this study, and examines	389	1	translation_chunk	the differences between the two models by examining the connection between the real sector and the financial sector.	{}	{}
pos-890	1	positive	sentence_translation	390	null	sentence	동등변동으로 측정된 사회후생수준은 CGE 분석의 경우 증가하는 것으로 나타난 반 면 FCGE 분석의 경우 감소하는 것으로 나타났다.	390	null	translation	The level of social welfare measured by equal fluctuations was found to increase in the case of CGE analysis, while it was found to decrease in the case of FCGE analysis.	{}	{}
pos-891	1	positive	translation_chunk_internal	390	0	translation_chunk	The level of social welfare measured by equal fluctuations was found to increase in	390	1	translation_chunk	the case of CGE analysis, while it was found to decrease in the case of FCGE analysis.	{}	{}
pos-892	1	positive	sentence_translation	391	null	sentence	본 논문에서는 무역자유화의 경제적 효과를 FCGE 모형을 이용하여 계측하고, 그 분석결과를 실물 CGE 모형을 이용한 분석결과와 비교하였다.	391	null	translation	In this paper, the economic effects of trade liberalization were measured using the FCGE model, and the analysis results were compared with the analysis results using the actual CGE model.	{}	{}
pos-893	1	positive	translation_chunk_internal	391	0	translation_chunk	In this paper, the economic effects of trade liberalization were measured using the FCGE model,	391	1	translation_chunk	and the analysis results were compared with the analysis results using the actual CGE model.	{}	{}
pos-894	1	positive	sentence_translation	392	null	sentence	이러한 분석결과는 CGE 모형을 이용한 기 존의 연구들이 관세철폐와 같은 무역자유화의 경제적 효과를 과대평가 했을 가능성이 있음 을 시사한다.	392	null	translation	These analysis results suggest that previous studies using the CGE model might have overestimated the economic effects of trade liberalization, such as tariff elimination.	{}	{}
pos-895	1	positive	translation_chunk_internal	392	0	translation_chunk	These analysis results suggest that previous studies using the CGE model might have	392	1	translation_chunk	overestimated the economic effects of trade liberalization, such as tariff elimination.	{}	{}
pos-896	1	positive	sentence_translation	393	null	sentence	약관사용자에게는 법규범의 제정 권한이 없는 점도 약관은 법규범이 될 수 없다는 점을 웅변한다.	393	null	translation	The argument also emphasizes that the terms and conditions cannot become legal norms due to the fact that the user of the terms and conditions does not have the authority to enact legal norms.	{}	{}
pos-897	1	positive	translation_chunk_internal	393	0	translation_chunk	The argument also emphasizes that the terms and conditions cannot become legal norms due to the	393	1	translation_chunk	fact that the user of the terms and conditions does not have the authority to enact legal norms.	{}	{}
pos-898	1	positive	sentence_chunk_internal	394	0	sentence_chunk	약관의 편입통제 325 판례는 사업자와 고객 사이에 교섭이 이루어진 계약조항은 작성상의 일방성이 없으므로	394	1	sentence_chunk	약관규제법상의 약관에 해당하지 않는다고 하면서, 약관의 핵심적 특징을 ｢계약내용형성의 일방성｣에서 찾는다.	{}	{}
pos-899	1	positive	sentence_translation	394	null	sentence	약관의 편입통제 325 판례는 사업자와 고객 사이에 교섭이 이루어진 계약조항은 작성상의 일방성이 없으므로 약관규제법상의 약관에 해당하지 않는다고 하면서, 약관의 핵심적 특징을 ｢계약내용형성의 일방성｣에서 찾는다.	394	null	translation	The 325 precedent for controlling the inclusion of terms and conditions finds the essential characteristics of the terms and conditions in "the unilateral formation of contract content," stating that the terms and conditions negotiated between the business operator and the customer do not fall under the terms and condi...	{}	{}

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