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유일한(Yu, Il-han),신상훈(Shin, Sang-hoon),유승원(Yoo, Seung-weon) 한국국제회계학회 2017 국제회계연구 Vol.0 No.72
본 논문에서는 자금재조달 위험이 경영자 이익예측에 미치는 영향에 대하여 연구하였다. 구체적으로 2004년부터 2014년까지 유가증권 상장기업의 경영자이익예측정보를 이용하여 자금재조달 위험이 경영자 이익예측의 편의에 미치는 영향에 대하여 분석하였다. 연구결과 첫째, 자금재조달 위험이 경영자 이익예측의 낙관성에 영향을 미치는 것으로 나타났다. 자본시장을 통한 자금재조달을 앞둔 경영자는 자본비용의 감소를 위해 기업의 미래성과를 낙관적으로 조망함으로써 긍정적인 시장의 전망을 유도할 유인이 있는 것으로 보인다. 둘째, 현금 보유비율이 낮은 기업일수록 경영자가 이익예측을 낙관적으로 할 가능성이 더 큰 것으로 나타났다. 자금재조달을 앞두고 충분한 현금을 보유하고 있는 회사의 경우 그렇지 않은 회사에 비해 자금재조달 시에 발생 가능한 여러 위험에 보다 유연하게 대응할 수 있다. 따라서 현금 보유비율이 높은 기업의 경우 경영자들에게 낙관적 이익예측을 통해 시장의 긍정적인 반응을 유도할 유인이 줄어드는 것이다. 이는 현금 보유비율이 높이는 것이 자금재조달 위험을 낮추는 방편 중 하나가 될 수 있다는 선행연구(Jarrad Harford 2014)와도 일관된 결과이다. 본 연구는 자금재조달 위험이 기업 영업에 중요한 논제임에 비해 국내 연구가 미진한 현 상황에서 자금재조달 위험이 경영자의 이익조정 뿐만 아니라 이익예측 관련 공시 정보에도 영향을 미칠 수 있음을 입증하였다는 점에서 의의가 있다. 또한 자금재조달 위험에 따른 경영자들의 이익예측 편의는 경영자들의 기회주의적 면모를 재조명한 것으로 볼 수도 있다. 나아가 본 논문은 현금보유 수준에 따라 경영자 이익 예측 성향이 달라질 수 있음을 입증하며 자금 대여자들의 의사결정에 필요한 시사점을 제공하리라 생각한다. In this paper, we investigate the effect of fund re-financing risk on managerial earnings forecast. Specifically, from 2004 to 2014, we analyzed the effects of the risk of refinancing of funds on the convenience of managerial earnings forecasts using information on managerial earnings forecasts of listed companies. The results of this study are as follows: First, the risk of refinancing affects the optimism of managerial earnings forecast. Management seems to have an incentive to induce a positive market outlook by optimizing the future performance of the company in order to reduce capital costs. Second, the lower the cash holding ratio, the more likely the manager is likely to be optimistic about earnings forecasts. Companies that have sufficient cash ahead of their refinancing can respond more flexibly to the risks that may arise when refinancing funds compared to non-cash companies. Therefore, for firms with high cash holdings, the incentive to induce positive responses to the market through optimistic earnings forecasts is reduced. This is consistent with Jarrad Harford (2014), which suggests that increasing cash holdings can be one of the ways to lower the risk of refinancing. This study has proved that the risk of refinancing is influential not only on managers" profit adjustment but also on profit forecasting information in the current situation where domestic research is insufficient. In addition, managers" profit forecasting convenience due to the risk of refinancing of funds can be seen as a reexamination of opportunistic aspects of management. In addition, this paper proves that the propensity to predict earnings will vary according to the level of cash holdings and will provide implications for women"s decision making.
Effects of Codon Usage Changes on the Expression of Human Interleukin - 2 - Gene in E . coli
Han, Moon H.,Song, In Sung,Joo, Jae Hoon,Kang, Seong Man,Kwon, Jong Bum,Na, Dae Sun 한국유전학회 1989 Genes & Genomics Vol.11 No.4
Interleukin-2(IL-2) exerts many immunological responses. To study in in vivo as well as in vitro action of IL-2, we have produced recombinant IL-2 in E. coli previously. The IL-2 was produced in the form of insoluble inclusion bodies in E. coli. Production of IL-2 in E. coli as a soluble protein would increase the specific activity of purified IL-2. Since the codon usage of human IL-2 gene was very different from the preferred codons of E. coli, we attempted to change the IL-2 gene using the E. coli codons. A synthetic gene coding for IL-2 was constructed using the oligonucleotides synthesized by an automatic DNA synthesizer. The nucleotide sequence of the synthetic gene was chosen considering the preferred codons of E. coli by not changing the amino acid sequence of IL-2 polypeptide. The levels of IL-2 expression from the synthetic and the natural gene were compared using the expression vectors with similar constructs. Details will be discussed.
Han, Hyun-Woong,Yun, Young Hoon,Choi, Sung Churl Trans Tech Publications, Ltd. 2005 Materials science forum Vol.492 No.-
<P>Indium tin oxide (ITO) thin films were deposited on glass substrates via sol-gel spin coating process from a mixed solution of Indium (Ⅲ) acetylacetonate and Tin (Ⅳ) iso-propoxide. Then, ITO thin films were fired at 500°C, and then annealed at 500°C for 30 min with the sequential annealing process; VacuumN2Ar/H2, N2Ar/H2 and Ar/H2 gas. The effects of the different annealing processes on the surface morphologies and sheet resistance of ITO thin films were investigated. Sheet resistance values of ITO thin films treated under VacuumN2Ar/H2, N2Ar/H2 and Ar/H2 annealing process were 1.25 kohm/sq., 3.18 kohm/sq. and 4.92 kohm/sq., respectively. Actually, the sequential atmosphere gases and non-oxidizing gas, which were used in annealing process influenced the microstructural features or surface morphologies of ITO thin films: grain size and surface roughness. Thus, it was presumed that the sequential annealing condition influenced the densification behavior in the microstructural evolution of ITO thin films.</P>
Sang Hoon Choi,Wi-Han Kim,이영중,이호,이원주,양정덕,심종원,김진웅 한국광학회 2011 Current Optics and Photonics Vol.15 No.1
The confocal laser scanning microscopy and two-photon microscopy was implemented based on a single laser source and an objective lens. We imaged and compared the morphology of identical sites of ex vivo human skin using both microscopes. The back-scattering emission from the sample provided the contrast for the confocal microscopy. The intrinsic autofluorescence and the second harmonic generation were used as the luminescence source for the two-photon microscopy. The wavelength of the Ti:Sapphire laser was tuned at 710 nm, which corresponds to the excitation peak of NADH and FAD in skin tissue. The various cell layers in the epidermis and the papillary dermis were clearly distinguished by both imaging modalities. The two-photon microscopy more clearly visualized the intercellular region and the nucleus of the cell compared to the confocal microscopy. The fibrous structures in the dermis were more clearly resolved by the confocal microscopy. Numerous cells in papillary dermal layer, as deep as 100 µm, were observed in both CLSM and two-photon microscopy. While most previous studies focused on fibrous structure imaging (collagen and elastin fiber) in the dermis, we demonstrated that the combined imaging with the CLSM and two-photon microscopy can be applied for the non-invasive study of the population, distribution and metabolism of papillary dermal cells in skin.
Sung-Eun Kim,Yun-Hee Sung,Mal-Soon Shin,Chang-Ju Kim,Je-Hoon Park,Bong-Jae Lee,Jae-Woo Yi,Sang-Youb Han 대한외과학회 2009 Annals of Surgical Treatment and Research(ASRT) Vol.76 No.3
Purpose: Cyclosporine A (CsA) is a potent immunosuppressive agent, and it has been used to prevent rejection of transplanted organs and to treat autoimmune diseases. Many side effects of CsA, including various types of endothelial dysfunction, have been reported. Pentoxifylline (PTX) is a non-selective phosphodiesterase inhibitor that is used for the treatment of peripheral vascular diseases. Methods: We investigated the effect of CsA on collagen synthesis and clarified whether PTX has protective effects against CsA-induced arterial vasculopathy using calf pulmonary artery endothelial cells. This study was carried out using a 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide (MTT) assay, reverse transcriptionpolymerase chain reaction (RT-PCR), Western blot analysis, nitric oxide (NO) detection, and cyclic guanosine monophosphate (cGMP) enzyme immunoassay. Results: CsA treatment significantly increased the expression of collagen type I mRNA and protein and decreased the production of NO and cGMP. However, pre-treatment with PTX exerted anticollagen effect by suppressing the CsA-induced formation of collagen, but this effect of PTX was not modulated by NO and cGMP. Conclusion: Based on the present results, it is expected that PTX may have a protective effect against CsA-induced arterial vasculopathy, although the mechanism of PTX needs to be clarified in future studies.
Flow Direction Characteristics in the Vicinity of the Spark Plug in an S. I. Engine
Han, Sung-Bin,Chang, Yong-Hoon,Chung, Yon-Jong The Korean Society of Mechanical Engineers 2000 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.14 No.8
The flame speed may be decomposed into the burning speed and the flame transport speed. The flame transport speed is affected considerably by the flow direction, variation rate of flow direction, and flow speed in the combustion chamber. Especially, the flow direction and the variation rate of flow direction at the spark plug location during the ignition period have an important effect on the ignition process and the early flame propagation process. We measured the flow direction component and the variation rate of flow direction with a hot wire probe at the spark plug location. It was shown that the representative flow direction of ignition period is the right-vertical direction of crank shaft and it was used to investigate the variation rate of flow direction.