기업의 자본구조가 회계이익공시의 정보효과에 미치는 영향

고성효,이경주 제주대학교 1992 논문집 Vol.35 No.1

The purpose of this study is to examine the effect of a firm's capital structure (i.e., financial leverage), as a relevant omitted variable, on the abnormal returns associated with unexpected earnings, i.e., information content of accounting earnings. The motivation for this study arises from the observation that the explanatory power of the market-based cross-sectional studies is extremely weak, indicating a potential problem of specification error in the empirical models employed. It is argued that the particular form of specification error concerns the problem of omitted variables. Our simple analytical model, which is based on both Modigliani and Miller (1958) cost of capital concept and the assumptions underlying the Capital Asset Pricing Model, suggests that a potential omitted variable is the firm's financial leverage. In particular, leverage is shown to be positively related to the residual variance (abnormal stock returns) associated with unexpected earnings. Our empirical results, based on 80 firms over 2-year period(1989-1990), are consistent with theoretical predictions. Specifically, abnormal returns are a positive function of financial leverage after controlling for unexpected earnings and systematic risk. Further, the inclusion of financial leverage as an additional explanatory variable increases the explanatory power (R^2) of the cross-sectional regression model relating unexpected earnings and abnormal returns from 0.025 to 0.447. These results hold up even after controlling for cross-sectional dependence problem. Overall, our findings suggest that financial leverage should be included as a control variable in the market-based cross-sectional model.

임플란트 hexagon 높이에 따른 임플란트와 주위 조직의 응력분포 평가

박성재,김주현,김소연,윤미정,고석민,허중보 대한치과보철학회 2012 대한치과보철학회지 Vol.50 No.1

PURPOSE. To analyze the stress distribution of the implant and its supporting structures through 3D finite elements analysis for implants with different hexagon heights and to make the assessment of the mechanical stability and the effect of the elements. MATERIALS AND METHODS. Infinite elements modeling with CAD data was designed. The modeling was done as follows; an external connection type ∅4.0 mm×11.5 mm OsstemUSII (Osstem Co., Pusan, Korea) implant system was used, the implant was planted in the mandibular first molar region with appropriate prosthetic restoration, the hexagon (implant fixture’s external connection) height of 0.0, 0.7, 1.2, and 1.5 mm were applied. ABAQUS 6.4 (ABAQUS, Inc., Providence, USA) was used to calculate the stress value. The force distribution via color distribution on each experimental group’s implant fixture and titanium screw was studied based on the equivalent stress (von Mises stress). The maximum stress level of each element (crown, implant screw, implant fixture, cortical bone and cancellous bone) was compared. RESULTS. The hexagonal height of the implant with external connection had an influence on the stress distribution of the fixture, screw and upper prosthesis and the surrounding supporting bone. As the hexagon height increased, the stress was well distributed and there was a decrease in the maximum stress value. If the height of the hexagon reached over 1.2 mm, there was no significant influence on the stress distribution. CONCLUSION. For implants with external connections, a hexagon is vital for stress distribution. As the height of the hexagon increased, the more effective stress distribution was observed. 연구 목적: 본 연구는 hexagon 높이에 따른 임플란트 각 부위와 주위 지지조직의 응력분포를 3차원 유한요소 해석을 통해 평가하여 hexagon 높이가 기계적 안정성에 미치는 영향을 평가하고자 시행되었다. 연구 재료 및 방법: 외측 연결 형태의∅L4.0 mm×11.5 mm USII (Osstem Co., Pusan, Korea) 임플란트 시스템을 이용하여 하악 제 1대구치 부위에 임플란트를 식립하여 보철 수복한 경우를 연구 모델로 가정하고 임플란트 고정체의 외측 연결부인 hexagon의 높이를 각각 0.0 mm, 0.7 mm, 1.2 mm, 1.5 mm로 적용한 CAD data를 유한요소 모형화하였다. ABAQUS 6.4 (ABAQUS Inc., Providence, RI, USA)를 이용하여 산출된 응력 값 중에서 등가응력을 기준으로 각 요소(상부 치관, 지대주 나사, 고정체, 치밀골, 해면골)에서 나타나는 최대 응력 값을 비교 하였다. 결과:외측 연결을 갖는 임플란트의 hexagon의 높이는 고정체, 지대주 나사, 상부 보철물 그리고 주위 지지골에 대해 응력 분산에 영향을 주었다. Hexagon의 높이가 증가할 수록 임플란트의 응력 분산은 더 잘 이루어졌으며, 최대 응력 값의 감소를 보였다. Hexagon의 높이가 1.2 mm 이상이 되면 응력 분포에 더 이상 크게 기여하지 않았다. 결론: 외측연결을 갖는 임플란트에서 hexagon은 응력 분산에 필수적인 요소이며 그 높이가 증가할수록 더욱 효과적인 응력의 분산이 나타났다.

방울토마토중 Dichlofluanid 및 Iprodione의 생산단계별 잔류농약 경시변화

최규일,성기용,정태균,이주환,허장현,고광용,이규승 한국환경농학회 2002 한국환경농학회지 Vol.21 No.4

방울토마토의 생산단계에서의 잔류허용기준 설정과 수확후 저장기간중 경시변화 및 세척에 의한 잔류농약의 감소양상을 파악하였다. 해당약제를 안전사용기준의 기준량 및 배량을 각각 시설재배 포장에서 살포후 10일간 잔류양상을 조사하였고, 실온 및 냉장조건 하에서의 저장실험 및 세척에 따른 전류농약의 잔소량을 파악하여 생산단계부터, 출하, 저장, 소비단계까지의 잔류량을 예측할 수 있는 모델개발을 위한 자료로 이용하고자 연구를 수행하였다. Dichlofluanid와 iprodione은 포장조건에서 반감일수가 기준량 2.2, 3.3일 이었으며, 배량은 3.5, 5.4일로 나타났다. 저장조건하에서의 약제별 반감기는 포장조건보다 잔류량의 감소속도가 느린 것으로 나타나 반감일수가 증가하였고, 세척방법에 의한 잔류농약의 감소량을 조사한 결과 세제 사용시의 평균제거율은 dichlofluanid는 73.7%, iprodione은 64.3%로 나타났고, tap-water 사용시에는 dichlofluanid 73.5%, iprodione 63.5%로 나타났다. 이러한 결과는 작물의 생산단계에서 구한 합리적인 희귀식을 이용하여 잔류농약의 경시변화를 파악하고, 저장 및 세척과정을 거쳐 최종 소비단계에서의 잔류농약의 수준을 평가할 수 있었다. We studied the residual patterns of two fungicides, dichlofluanid and iprodione, in cherry tomato greenhouse after applying with the recommended and double dose. Also, the degradation patterns during storage periods of up to ten days were compared between at room temperature (20℃) and at cold temperature (4℃). Removal rates of fungicides by washing with tap-water and detergent solution (0.1%, 0.2%) were measured. Half-lives of dichlofluanid and iprodione in greenhouse cherrytomato were 2.2~3.5 and 3.3~5.4 days, respectively. During the storage period, the residues were dissipated more slow. Removal rates were 62.8~80.3% by tap-water, 60.4~83.1% by 0.1% detergent solution, and 65.3~77.6% by 0.2% detergent solution. So, we can predict of terminal residues from cultivation period to marketing, storage and consuming.

GUI를 이용한 해안 지하수 관리 시스템의 전처리부 설계

이양민,주성용,고방원,이재기 東亞大學校附設情報技術硏究所 2005 情報技術硏究所論文誌 Vol.12 No.2

Recently, the deficit of water resource is going to become a serious issue in the world. In this situation, the continuous guarantee and the management of water resoruces is very important. In this paper, we have studied on the GUI design techniques for Seaside Underground Water Management System. Especially we bring to a focus about its preprocessor using GUI. We improved the efficiency of input task through mutual relations among various input factors that is used in Seaside Underground Water Management System by efficient interface design techniques.

사회복귀시설의 현황과 전망

황태연,이종국,고영,이주호,지성학 용인정신의학연구소 1997 용인정신의학보 Vol.4 No.1

Developmental Characteristics of SCNT Pig Embryos Knocked-out of Alpha-1,3-Galactosyltransferase Gene

Shim, Joo-Hyun,Park, Mi-Rung,Yang, Byoung-Chul,Ko, Yeoung-Gyu,Oh, Keon-Bong,Lee, Jeong-Woong,Woo, Jae-Seok,Park, Eung-Woo,Park, Soo-Bong,Hwang, Seong-Soo The Korean Society of Animal Reproduction 2009 Reproductive & developmental biology Vol.33 No.3

This study was performed to comprehend the developmental characteristics of cloned embryos knocked out (KO) of $\alpha$-1,3-galactosyltransferase (GalT) gene. Immature oocytes were collected and cultured for 40 hrs (1-step) or 20hrs (with hormone) + 20hrs (without hormone) (2-step). The embryos transferred with miniature pig ear fibroblast cell were used as control. The reconstructed embryos were cultured in PZM-3 with 5% $CO_2$ in air at $38.5^{\circ}C$ for 6 days. To determine the quality of the blstocysts, TUNEL and quantitative realtime RT-PCR were performed. The embryos were transferred to a surrogate (Landrace) at an earlier stage of the estrus cycle. The maturation rate was significantly higher in 2-step method than that of 1-step (p<0.05). The blastocyst development of GalT KO embryos was significantly lower than that of normal cloned embryos (p<0.05). The total and apoptotic cell number of GalT KO blastocysts was not different statistically from control. The relative abundance of Bax-$\alpha$/Bcl-xl ratio was significantly higher in both cloned blastocysts than that of in vivo blastocysts (p<0.05). Taken together, it can be postulated that the lower developmental potential and higher expression of apoptosis related genes in GalT KO SCNT embryos might be a cause of a low efficiency of GalT KO cloned miniature pig production.

Delayed Detected Mycotic Aneurysm in a Patient with Multiple Abscess

( Ko Seong Joo ),( Sang Taek Heo ) 대한내과학회 2011 대한내과학회 추계학술대회 Vol.2011 No.1

Mycotic aneurysm are defined as a localized, irreversible dilatation of an artery due to destruction of the vessel wall by infection. Mycotic aneurysm is may potentially progress to rupture and death unless early diagnosis and appropriate treatment. A 69-year old female was admitted with multiple joint swelling and pain. Methicillin susceptible Staphylococcal aureus was isolated from blood and pus. Initial CT angiography demonstrated mild artherosclerotic changes of abdominal aorta and iliac artery. We started intravenous therapy with nafcillin 1.0 gram twice daily, as the antibiogram showed sensitivity for this antibiotic. Initially, leukocytosis subsided, but in the 4 weeks day her conditions (her multiple cellulitis) worsened with persistence fever and other site abscess. The following CT angiography obtained an presentation shows an enlarged abdominal aortic saccular pseudoaneurysm (4cm) in the retroaortic space at celiac axis level. She was died during medical treatment after operation.

A Study on the Use of High Density Polyethylene Masks to Prevent Respiratory Infection in Magnetic Resonance Imaging

Joo-Seong Ko,Yeong-Gon Kwak,Eun-Sung Kim 대한자기공명기술학회 2021 대한자기공명기술학회지 Vol.31 No.1

Delayed Detected Mycotic Aneurysm in a Patient with Multiple Abscess

( Ko Seong Joo ),( Sang Taek Heo ) 대한내과학회 2011 대한내과학회 추계학술대회 Vol.2011 No.-

증례 : 에이즈 환자에서 Abacavir에 의해 발생한 과민반응 1예

고성주 ( Seong Joo Ko ),허상택 ( Sang Taek Heo ),김진석 ( Jin Seok Kim ),김영리 ( Young Ree Kim ),김재왕 ( Jae Wang Kim ) 대한내과학회 2012 대한내과학회지 Vol.83 No.1

Abacavir는 부작용이 적어 최근 많이 사용하는 항바이러 스제이지만 드물게 치명적인 과민반응을 일으킬 수 있다. 저자들은 abacavir 투여 후 피부발진, 부종, 호흡곤란의 증상을 보인 환자에서 HLA-B*5701 유전형을 확인하여 abacavir에 의한 과민반응임을 진단하였으며, 본 증례는 조기에 약물을 중단하여 치유된 국내 첫 환자에 대한 보고이다. Abacavir에 의한 과민반응이 드문 부작용이지만 생명에 위험이 될 수 있으므로 주의 깊은 관찰이 필요하며, 약물 중단 등 조기에 적절한 대처가 중요하다. Abacavir is a nucleoside reverse transcriptase inhibitor that is commonly used in HIV-infected patients. A well-known and potentially life-threatening side effect of abacavir is allergic hypersensitivity reaction. A screening test for the HLA-B*5701 allele is currently used to predict the risk of hypersensitivity reaction to abacavir. This test, however, may be less useful in Korea, because of the low prevalence of HLA-B*5701. A 52-year-old male with HIV infection was referred to our hospital because of suspected side-effects of antiviral agents and lymph node enlargement of the neck. He suffered from a fever, generalized edema, skin rash of the whole body, and difficulty breathing after starting antiviral agents. Suspected as a hypersensitivity reaction resulting from drug side-effects, prescription of abacavir was stopped. The patient subsequently recovered. The presence of the HLA-B*5701 allele was confirmed by polymerase chain reaction-sequencing based typing (PCR-SBT).