Voluntary Audit Committees and Financial Reporting: Korean Evidence

윤성수,두서영 한국증권학회 2020 Asia-Pacific Journal of Financial Studies Vol.49 No.5

This study investigates whether and how a regulatory change in the appointment procedure of audit committees affects firms’ choice of an auditor or a voluntary audit committee. It also investigates whether voluntary audit committees improve earnings quality. We find that relatively larger medium-sized firms with high ownership concentration establish voluntary audit committees to reinforce the control of major shareholders and that these audit committees do not improve financial reporting. Our result that audit committees do not necessarily improve financial reporting calls for policymakers and capital market participants to devote greater attention to audit committee appointments.

논 생태계 서식 수서생물 채집 도구 개발: 유인제를 사 용한 수중트랩

윤성수,김명현,최순군,어진우,권순익,송영주 한국환경생물학회 2017 환경생물 : 환경생물학회지 Vol.35 No.4

The need for an efficient sampling technique to collect aquatic organisms has risen with the increase of interest in rice paddy fields, which have been recognized as important ecosystems supporting biodiversity. In the present study, a submerged funnel trap used with the assistance of attracting agents (fish meal and chemical light) was designed as an easy, objective and quantitative tool for collecting aquatic organisms in the rice paddy fields. The preference for collecting aquatic organisms as a means for attracting agents was analyzed using a generalized linear mixed model. Also, based on the data of previous research, we compared the community composition of the aquatic macroinvertebrates, which were collected using the quadrat method, and newly designed submerged funnel traps, by analyzing non-metric multidimensional scaling. The results showed that the catching efficiency of 18 of the total 65 taxa was affected by the attracting agents. 12 taxa including Pomacea canaliculata, Hippeutis cantori, Austropeplea ollula, Erpobdella lineata, Ostracoda spp. Branchinella kugenumaensis, Hydaticus grammicus, Rhantus pulverosus, Chironomidae spp., Rana nigromaculata, Cobitidae spp. etc., favored fish meal and 6 taxa including Ischnura asiatica, Coenagrionidae spp. Sternolophus rufipes etc., were attracted by chemical light. The submerged funnel trap used as a measurement tool for biodiversity was less applicable than the quadrat method; however, it was more effective for the selective collection of specific taxa. We expect that this newly designed trap can be a simple and quantitative method for collecting aquatic organisms, and could be used for long term and extensive surveys in rice paddy fields in the future. 생물다양성 측면에서 논 생태계의 중요성이 대두되면서 수서생물을 효율적으로 채집하는 방법이 요구되고 있다. 본 연구는 논 생태계 내에서 수서생물을 객관적이고 정량적으 로 쉽게 채집하기 위해 두 가지 유인제 (어분, 캐미라이트)를 활용한 수중트랩을 고안하였다. 고안된 트랩으로 채집된 수 서생물의 유인제 선호도는 일반화선형혼합모형을 통해 분 석되었다. 또한 선행연구의 데이터를 활용하여 방형구와 수 중트랩으로 채집된 수서 무척추동물의 군집 조성을 비계량 형다차원척도법을 통해 비교 분석하였다. 그 결과, 수중트랩 에 의해 채집된 65분류군의 수서생물 중 18분류군이 유인제 에 의해 채집효율이 달라지는 것을 확인하였다. 18분류군 중 왕우렁이, 수정또아리물달팽이, 애기물달팽이, 돌거머리, 패 충류, 풍년새우, 꼬마줄물방개, 애기물방개, 깔따구류, 참개구 리, 미꾸리류 등 12분류군은 어분을 선호하였고, 아시아실잠 자리, 실잠자리류, 깃동잠자리, 방물벌레, 검정배물벌레, 애물 땡땡이 등 6종은 캐미라이트를 선호하였다. 또한 수중트랩은 방형구법에 비해 생물다양성의 측정도구로서의 활용도는 낮지만 특정 분류군의 선택적인 채집에는 효과적이었다. 본 연 구에서 간단하고 정량적인 방법으로 수서생물을 채집할 수 있도록 고안된 트랩은 장기적이고 광범위한 논 수서생물 생 태 조사에 유용하게 활용될 수 있을 것으로 판단된다.

Pancreaticogastrostomy

윤성수 한국간담췌외과학회 2010 한국간담췌외과학회 학술대회지 Vol.2010 No.3

자색 마령서 에탄올 추출물의 비만 및 고지혈증 억제효능

윤성수,이연희,이은옥,이효정,장유성,이근성,원숙현,임학태,김성훈,Yoon, Sung-Soo,Lee, Yun-Hee,Lee, Eun-Ok,Lee, Hyo-Jung,Jang, Yu-Sung,Lee, Keun-Sung,Won, Sook-Hyun,Lim, Hak-Tae,Kim, Sung-Hoon 대한동의생리학회 2007 동의생리병리학회지 Vol.21 No.3

This experimental study was performed to evaluate the effects of ehtanol extract of Purple Solanum tuberosum L(EPSTL) on obesity and hyperlipidemia in rats induced by high fat diet. Sprague-Dawley rats were divided into normal group, control group, EPSTL (100 mg/kg and 200 mg/kg) treated group. EPSTL was orally administered to the obese rats by high fat diet for 6 weeks. The effect of EPSTL on obesity and hyperlipidemia were examined in vitro and in vivo as follows : EPSTL effectively inhibited the differentiation of 3T3-L1 adipocytes in a concentration dependent manner. EPSTL significantly lowered body weight of rats fe high fat diet for 6 weeks from 4 weeks treatment compared with untreated control. EPSTL significantly reduced the weight of retroperitoneal fat only at 100 mg/kg and epididymal fat pad in rats fed high fat diet for 4 weeks at 100 and 200 mg/kg. EPSTL significantly reduced the level of triglyceride at 200 mg/kg, while EPSTL tended to lower the levels of total lipid and phospholipid in rats fed high fat diet for 4 weeks with no significance. EPSTL significantly attenuated the level of total cholesterol, LDL and atherosclerosis index (Al) as well as increased the level of HDL at 200 mg/kg. EPSTL significantly reduced the levels of total lipid and triglyceride of hepatic tissues in rats fed high fat diet for 4 weeks at 200 mg/kg. EPSTL significantly lowered the level of insulin, while it did not affect leptin compared with untreated control. Taken together, these results suggest that EPSTL can be used for the treatment or prevention of hyperlipidemia and obesity.

A study on the morphology in water of PU/PEGDA IPNs and blood compatibility

윤성수,김성철 한국고분자학회 2004 한국고분자학회 학술대회 연구논문 초록집 Vol.2004 No.04

Q&A : 지반공학적 문제에 대한 답을 드립니다

윤성수 한국지반공학회 2008 지반 : 한국지반공학회지 Vol.24 No.11

혈액, 조혈기의 구조와 기능

윤성수 약업신문사 1997 의약정보 Vol.1997 No.10

Cases of Basic Research II

윤성수 한국간담췌외과학회 2010 한국간담췌외과학회 학술대회지 Vol.2010 No.4

다변량분석법을 이용한 충청북도 읍면단위 농촌계획수립을 위한 지역유형구분 분석

윤성수,주호길 한국농촌계획학회 2005 농촌계획 Vol.11 No.3

It is necessary that the basic concept of rural planning update from economics based on the production and sale into experience of natural resources and traditional culture. For the purpose of set up development direction for rural district, it is requisite to the multivariate analysis. In this study, the methods of the classification of rural village with existing data are studied, the results looking for applying to the making of principal viewpoint of the development. The analysis methods of classification are used the PCA, CA and combination of these, and making the revised method for localization of the rural district. In this study, we implement classification of regional pattern analysis for the planning of rural district in Chungbuk province.

연속관입형 소형콘관입시험기에 대한 크기효과 및 현장적용

윤성수,김규선,이진형,신동현,Yoon, Sungsoo,Kim, Kyu-Sun,Lee, Jin Hyung,Shin, Dong-Hyun 대한토목학회 2013 대한토목학회논문집 Vol.33 No.6

콘관입시험은 현장조사 시험법으로 사용 빈도가 증가되고 있다. 그러나 콘관입시험은 콘크기와 용량 등에 따라 적용 가능한 현장조건이 제한되는 단점이 있다. 소형콘의 감소된 단면적은 시스템 용량을 증대시켜 적용성을 향상시킬 수 있으며, 코일식 롯드를 이용한 연속관입 시스템은 신속하고 경제적인 지반조사를 가능하게 한다. 본 연구에서는 국내 여러 현장에서 연속관입형 소형콘관입시험 시스템의 성능을 표준 콘관입시험 시스템과의 비교시험을 통하여 평가하였다. 소형콘관입시험 장비는 기존의 표준콘관입시험 장비와 비교하여 지반정수 도출 및 지반분류에 동일한 성능을 발휘하는 것을 확인하였으며, 장비의 기동성 및 적용대상 토질 확대 등의 장점을 나타내는 것으로 평가되었다. 크기효과 검증을 위한 현장시험 결과 기존 시험 방법에 비해 콘저항력의 경우는 약 10% 과대평가하는 것으로 나타났다. 차량 형태의 조사장비는 표층이 연약하거나 진입이 어려운 경우에는 조사의 한계가 있으므로, 궤도장치에 탑재된 연속관입형 소형콘관입시험 시스템으로 개선하여 적용성을 확대시켰다. 따라서 개선된 연속관입형 소형콘관입시험 시스템은 연약지반 심도탐지 및 흙분류시 경제적이고 신뢰성 높은 지반조사 방법으로 활용할 수 있다. Cone penetration tests (CPTs) have been increasingly used for site characterizations. However, the site investigations using CPTs are often limited due to soil conditions depending on the cone size and capacity of the CPT system. The small sectional area of a miniature cone improves the applicability of the CPT system due to the increased capacity of the CPT system. A continuous intrusion system using a coiled rod allows fast and cost effective site investigation. In this study, the performance of the continuous intrusion miniature cone penetration test (CIMCPT) system has been evaluated by comparison tests with the standard CPT system at several construction sites in Korea. The results show that the CIMCPT system has a same performance with the CPT system and has advantages on the mobility and applicability. According to field verification tests for scale effect evaluation, the cone tip resistance evaluated by CIMCPT overestimates by 10% comparing to standard CPTs. A crawler mounted with the CIMCPT system has been implemented to improve accessibility to soft ground, and has shown improvement over the truck type CIMCPT system. Therefore, the improved CIMCPT system can be utilized as a cost effective and highly reliable soil investigation methodology to detect the depth of soft ground and to evaluate soil classification.