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사람 뇨의 γ - Glutamyl Transpeptidase
김호중,이민화 ( Ho Jung Kim,Min Wha Lee ) 생화학분자생물학회 1976 BMB Reports Vol.9 No.3
A crude urinary protein concentrate was prepared by treating human urine with amrnonium sulfate, and was found to be active in hydrolyzing the synthetic substrate, r-glutamyl-p-nitroanilide. The hydrolytic activity of the urine enzyme was most efficient at pH 8.5 in tris buffer in the presence of glycylglycine as a r-glutamyl acceptor. L-Glutamine and L-methionine also acted as a r-glutamyl acceptor, but L-glutamic acid, L-arginine, glycine, L-valine, L-aspartic acid, and L-homoserine inhibited the enzyme, suggesting that these amino acids do not act as r-glutamyl acceptors. The enzyme was markedly inhibited by bromosulfophthalein, oxidized glutathione, and by L-serine in the presence of borate, the inhibition being more marked than is the cage with human serum and rat kidney enzymes. L mike rat kidney enzymes, the urine enzyme did not show phosphate-independent and maleate-stimulated glutaminase activity. The urinary enzyme activity was not correlated with the serum enzyme activity in various disease entities such as liver disease, kidney and urinary tract infections, and others.
비감사서비스와 감사보수로 측정한 감사인의 독립성과의 관련성
김호중(Ho jung Kim),우정현(Jung hyun Woo),김미옥(Mi oak Kim) 건국대학교 경제경영연구소 2004 商經硏究 Vol.29 No.2
The question of whether an auditor should be permitted to provide non-audit services to an audit client has been recently debated. It has been argued that providing both audit and non-audit services to the same clients may create a conflict of interests, particularly when an auditor may treat the audit service as a “loss leader” to trigger non-audit service contracts that generally produce high revenues to the auditor. The auditor supplying both audit and non-audit services to the same clients would hesitate to issue honest audit opinions for fear that he/she would lose his/her lucrative business, non-audit services. If that’s the case, providing both services to the same clients should be a serious threat to the nexus of audit services-auditor independence. In this study, we examine the effect on audit fees of providing both audit and non-audit service to the same clients. If auditors tend to use the audit service as a “loss leader” to attract lucrative non-audit services from the same clients, audit fees would be sharply cut down, and thus the audit quality wold be deteriorated. In this sense, the audit fee may proxy the auditor independence. The empirical results show that audit fees for clients who purchase non-audit services from their auditors are higher than those for clients who do not do so. They imply that, contrary to the public concerns, the auditor independence is not weakened, rather maybe strengthened, when auditors provides non-audit services to the same clients. The results are consistent with previous studies, suggesting that the provision of both services to the same clients could improve the audit quality from a beneficial knowledge spillover between services. The regulators and policy authorities may have to be more cautious when they intend to prohibit auditors from supplying various non-audit services to the same clients.
학술논문 7 : 제1,2연평해전을 통한 한국의 군사적 안보위기와 위기관리 재인식
김호중 ( Ho Jung Kim ) 한국군사학회 2016 군사논단 Vol.85 No.-
Military crisis management in the event of traditional security threats is essential to the survival and prosperity of a nation. Due to North Korea`s blatant "military first" policy, South Korea has always been exposed to traditional security threats and have even suffered military provocations like that of the First and Second Battles of Yeonpyeong. Furthermore, the recent instability of the Kim Jong Un regime and weapons of mass destruction (nuclear development, chemical/biochemical weapons, ballistic missiles, etc.) will continue to pose as serious threats to our security. In this regard, crisis management has become as an issue of national importance. With continued military provocations by the North and public safety and peace in danger, in order to deter the North`s ill-judged military provocations, the government must express its strong determination to counter the North`s threats and implement crisis management measures by responding to any military provocations by the North with strong military response.