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활성슬러지 구성 미생물에 의한 폴리오바이러스의 감소 효과
김태동,최동혁,Kim, Tae-Dong,Choi, Dong-Hyuk 한국환경보건학회 2006 한국환경보건학회지 Vol.32 No.4
The biological wastewater treatment system is known to have an important role in reducing the quantify of enteric virus in water environments. To clarify the roles of activated sludge microbes in decreasing the virus infectivity, the behavior of the virus in bacteria, protozoa, and metazoa was examined by pure or mixed culture system using poliovirus type 1(Lsc, 2ab strain). In the bacterial culture systems, the virus infectivity in the liquid phase decreased by a reversible adsorption of the virus to the bacteria or bacterial flocs. On the other hand, in the protozoa and the metazoa culture systems using T. pyriformis and P. erythrophthalma, respectively, with a variety of bacterial strains as prey, the main virus decrease mechanism of reversible adsorption in early stage was changed to irreversible predation, which was not eluted in this study. The virus decrease was more effective in the P. erythrophthalma culture system, which had high predation and floc forming abilities. However, in the mixed culture system of Z. ramigera and P. erythrophthalma, the more rapid reversible adsorption of virus to Z. ramigera flocs preceded the irreversible predation of P. erythrophthalma.
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김태동 ( Kim Tae Dong ),오희주 ( O Hui Ju ),김국현 ( Kim Gug Hyeon ),김성목 ( Kim Seong Mog ),김준환 ( Kim Jun Hwan ),장병익 ( Jang Byeong Ig ),김태년 ( Kim Tae Nyeon ),정문관 ( Jeong Mun Gwan ) 대한소화기학회 2004 대한소화기학회지 Vol.43 No.1
Background/Aims: Pancreatic cancer is fatal with a dismal 6-month median survival from diagnosis. Diabetes mellitus is reported to be present up to 33.3 percent of patients with pancreatic cancer. The reason for the high frequency of diabetes is unknown. We studied the prevalence and duration of diabetes in patients with pancreatic cancer and the relationship between the two diseases. Methods: A total of 152 patients with pancreatic cancer diagnosed at Yeungnam University Hospital from January 1999 to December 2001 were enrolled in this study. Clinical features, family history, smoking history, and characteristics of the tumor were compared between diabetic and non-diabetic groups. Results: Among 152 patients with pancreatic cancer, 43 patients (28.3%) had diabetes. In diabetic group, mean age of diagnosis was significantly younger than non- diabetic group (62.0±7.2 vs. 65.0±8.8, p<0.05). Most of the patients with diabetes had non-insulin dependent diabetes mellitus (NIDDM) and did not have family history. Diabetes was diagnosed within 2 years after the diagnosis of pancreatic cancer in 35 patients (74.3%) of the diabetic group. There were no differences in the location and stage of tumor, chief complaints, presence of weight loss, and body mass index between the two groups. Conclusions: Diabetes mellitus occurs frequently in patients with pancreatic cancer and does not influence clinical features of pancreatic cancer. Pancreatic cancer should be suspected in patients with recent onset diabetes, especially in patients without family history of diabetes and with type of NIDDM. (Korean J Gastroenterol 2004;43:35-40)
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온라인 강의시청 맥락에서 사용자 주도의 컨트롤제한을 통한 인지된 비통제성이 강의 집중에 미치는 영향
김태동(Tae-dong Kim),민병아(Byoung-a Min),이원욱(Won-ouk Lee),박태준(Tae-joon Park),김태공(Tae-kong Kim),이중엽(Joong-yup Lee),이인성(Inseong Lee),김진우(Jinwoo Kim) 한국HCI학회 2016 한국HCI학회 학술대회 Vol.2016 No.1
본 연구는 심리적반발이론에 근거하여, 온라인 학습서비스의 동영상 강의시청맥락에서 사용자의 시스템 통제권을 제약하는 역발상적인 시스템 요인을 제시하였다. 이를 통해 사용자로 하여금 통제성의 상실감에 대한 인지(인지된 비통제성)가 강의 시청에서의 집중을 유도할 수 있음을 기존 연구에 대한 탐색을 통해 이론적 근거를 들어 가설화 하였고, 실험과 설문을 통해 가설 검증을 위한 데이터를 수집하였으며, 이를 분석, 설정된 가설이 통계적으로 유의미함을 검증하였다. Based on Psychological reactance theory, we presented a creative system feature which could restrict the user`s perceived control. Through this, we had set hypotheses insisting perception of user`s deprived freedom could cause user`s concentration on lecture, also collected data to confirm our hypotheses. Finally, we analyzed the data, so that investigated they are all statistically signified.
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김태동 ( Tae Dong Kim ),김태년 ( Tae Nyeun Kim ),오희주 ( Hee Ju Oh ),김준환 ( Jun Hwan Kim ),이헌주 ( Hun Ju Lee ),박원규 ( Won Kyu Park ),장재천 ( Jae Chun Jang ) 대한내과학회 2005 대한내과학회지 Vol.69 No.-
문맥염은 드문 질환으로 증상이 모호하여 조기진단이 어렵고 치료시기를 놓치면 높은 치사율을 보인다. 원인으로는 충수돌기염, 게실염, 감염성 췌장 괴사 등의 복강내 감염과 간경변이나 간암, 위암, 췌장암 같은 악성종양 및 골수증식성 질환, 혈액응고인자 결핍증과 같은 상태에서 이차적인 감염이 일어나서 생기기도 한다. 예후에 빠른 진단과 치료가 중요하여 저자들은 본원에서 경험한 6예를 통해 화농성 문맥 혈전증의 임상양상과 방사선학적 소견을 고찰해 보고자 하였다. 6예의 환자 모두 남자였으며 평균 추적관찰기간은 11개월(5~24개월), 평균연령은 54.3세(38~60세)였다. 문맥염의 추정 원인으로는 2예에서 담도염, 1예에서 급성 충수돌기염, 3예에서는 원인이 불분명하였다. 임상양상은 전예에서 발열과 오한, 우상복부 통증과 압통을 보였다. 일반혈액검사에서 6예에서 백혈구 증다증과 빈혈이 있었으며 3예에서 혈소판 감소를 보였다. 역동적 복부 전산화 단층 촬영상 전예에서 문맥혈전증이 보였으며 이 중 4예에서 상장간막 혈전증이 동반되어 있었다. 2예에서 간농양이, 2예에서 담즙종이 동반되어 나타났다. 문맥혈전증은 조영되지 않는 간내 문맥, 혈관내 저음영의 혈전소견, 간실질의 불균일한 조영증강, 변연부에 비해 중심부의 저음영 소견으로 나타났다. 치료는 6예 모두에서 광범위 항생제를 투여하였고, 그 중 1예에서 항응고요법을 병행하였다. 6예 모두 증상이 호전되었으며 항응고요법을 시행한 예에서 추적관찰시 혈전이 사라지고 간엽의 위축이 없이 회복되어 항응고요법이 문맥염의 호전에 도움이 될 것으로 생각되나 이에 대해서는 향후 더 많은 연구가 필요할 것으로 생각된다. Pylephlebitis, a suppurative thrombophlebitis of the portal venous system, is a rare complication of intra-abdominal sepsis usually followed by infection either in the region draining the portal system or in the structure contiguous to the portal vein. Early diagnosis and initiation of adequate antibiotic therapy is important for improving the long-term prognosis of patients suffering from this rare disease, so we retrospectively reviewed 6 cases of pylephlebitis. All patients were males with a mean follow-up of 11 months (range 5~24 months). Clinical symptoms consisted of fever (100%), right upper abdominal pain (100%), jaundice (33.3%), and diarrhea (16.6%). Anemia and leukocytosis were found in 6 patients. Suspected etiology was acute cholangitis in 2 patients, acute appendicitis in 1 patient and idiopathic in 3 patients. All patients were successfully diagnosed with dynamic CT scan which showed the presence of portal vein thrombosis (100%), superior mesenteric vein thrombosis (66.6%), liver abscess (33.3%), and biloma (16.6%). Patients were treated with the systemic administration of a broad spectrum antibiotics and 1 patient was given anticoagulant. Initial symptoms were improved in all patients and some beneficial effects of anticoagulation are expected to achieve the recanalization of thrombosis and prevent atrophic changes in the liver, but further studies on the kind of therapy are needed. (Korean J Med 69:S798-S806, 2005)
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재무보고 적시성이 기업의 신용평가에 미치는 영향 -감사보고시차를 중심으로-
김태동 ( Tae Dong Kim ),배창현(교신저자) ( Chang Hyun Bae ) 한국회계학회 2016 회계저널 Vol.25 No.3
본 연구는 감사보고시차로 측정된 재무보고 적시성이 다음연도 해당 기업의 신용평가에 어떠한 영향을 미치는지 살펴보는데 목적이 있다. 즉, 재무보고 적시성이 회계정보의 신뢰성과 어떠한 관계를 갖는지 분석하였다. 재무보고 적시성의 대용치(proxy)로 측정되고있는 감사보고시차의 경우, 다른 기업에 비해 길다는 것(다른 기업에 비해 적시성이 낮다는 것)은 외부감사인의 노력이 많이 투입되었다는 증거로 해석될 수 있으며, 이는 기업의 위험이 상대적으로 높다는 것일 수 있다. 하지만, 감사보고시차의 증가가 상대적으로 외부감사인의 노력(시간)이 많이 투입된 결과로써 감사품질의 향상으로 이어진다면 이는 기업의 위험을 감소시킬 수 있는 요인으로 작용될 수 있다. 따라서 이러한 상반된 추론을 분석하기 위해 본 연구에서는 귀무가설 형태로 살펴보았다. 분석결과, t기 감사보고시차(결산일에서 감사보고서일까지의 누적기간)가 길어질수록 t+1기의 신용평가(신용점수)에 부정적인 영향을 미치는 것으로 나타났다. 이는 감사보고시차가 커질수록 기업의 위험이 예상한 수준보다 높다는 것일 수 있기 때문에 증가된 기업위험에 대해 시장에서는 부정적인 평가를 하는 것으로 판단되며, 결과적으로 기업의 입장에서는 재무보고 적시성 향상을 위해 노력해야 함을 본 연구에서는 제시하고 있다. 추가분석 결과를 살펴보면, 감사시차(결산일에서 감사보고서 제출일까지의 누적기간)가 길수록, 외부감사시간이 길수록, t+1기의 신용평가에는 부정적인 영향을 미치는 것으로 나타났다. 아울러, 외국인지분율과 감사보고시차에 대한 상호작용 변수의 경우 통계적으로 유의한 음(-)의 값이 나타났는데, 이는 외국인투자자의 감시기능 역할에 대한 긍정적인 신호(signal)가 재무보고의 적시성 지연에 따른 기업의 위험을 감소시킨 것으로 해석된다. This study examines the relation between credit rating of the firms and Audit Report Lag (ARL), measured as the difference in the timeliness of accounting information. Credit ratings are generally known to be considering all the factors affecting the company``s ability to repay debt that are internal and external factors (management risk, industry risk, business and operating risks, financial risks, affiliation risk, etc.) of firm management (Lee et al. 2007). Koh et al.(2013) find that credit rating is negatively associated with enforcement action or not. This study result implies that credit rating agencies when rating firms consider not only the financial information provided by firms but also the information that might cause enforcement action. Further, credit analysts do negative ratings on real activity earnings management of the firms (Lee and Kim 2011), and there is significant positive relationship between conservatism and KIS credit score (Jeon and Lee 2010). The timeliness of financial reporting is a basic requirement for the information usefulness. Prior studies (Givoly and Palmon 1982; Kim 1996) have used ARL as a proxy for timeliness of accounting information and auditor``s audit effort (Sohn et al. 2013). ARL is the period from the fiscal year-end to the date on which the audit report is released (Ettredge et al. 2006). According to the prior studies, auditors exert more effort into audit procedures when the audit risk is high. Exerting more effort to audit procedures (assume that more audit hours cause to delay in ARL) leads to higher audit quality (Palmrose 1986; Choi 1999; Kwon et al. 2005; Caramanis and Lennox 2008) and longer ARL which then might affect the reliability of financial statements. To sum up, ARL that is longer than any other firms, which means reduced in timeliness compared to other firms, could be interpreted as evidence that auditor exerts more effort (audit hours) in the audit procedure, so the risk of such firm is relatively high. However, if an increase in ARL due to auditor``s more effort (audit hours) in the audit procedure resulted in improvement of audit quality, than it could be a factor that might reduce firm risk. As there are conflicting views, we use the null hypothesis to conduct the empirical analysis of our study. Our sample consists of non-financial firms that are listed in the Korea Exchange (KRX) from 2005 to 2010 and whose fiscal year-end is on December 31. Firms with no financial information in Kis-Value database and with no publicly available data for audit report date in DART System of Korean Financial Supervisory Services are eliminated. We use 1% winsorization to all our research variables to exclude the effect of extreme data on our results. The final sample consists of 3,280 firm-years. KIS credit score is used as the dependent variable in an OLS regression. It is scored using credit valuation model developed by Korea Investors Service (KIS) and composed of 1 to 10 points. For the ratings, more favorable (unfavorable) firms are rated close to 1 point (10 points). We also used credit rating of bonds as our proxy for the robustness of our result, provided by 3 authorized credit rating agencies in Korea (NICE Investors Service Co., Korea Investors Service, Inc. and Korea Ratings). Our empirical results show that longer ARL negatively affects the credit rating of the following year. This finding suggests that longer ARL might mean firm risk higher than the expected level and the market gives a negative assessment to the increased firm risk. As a result, this finding suggests that firms need to exert more effort to improve the timeliness of financial reporting. The result of our supplementary analyses suggests that longer ARL and audit hour negatively affect the credit rating of the following year. This result supports the result of our main analyses thus increase the robustness of our study. Finally, we find that foreign investors positively affect the relationship between ARL and credit score. This may be construed that monitoring role of foreign investors works as a positive signal in the market reducing the firm risk caused by delay in the timeliness of accounting information. In addition to the line of credit rating research, this study suggests that timeliness of accounting information could be a determinant. The results of our study have following implications to firms and investors. To firms, our finding indicates that the improvement of timeliness of accounting information is needed for the betterment of credit ratings of following year. Further, delay in the timeliness of accounting information could negatively affect the credit rating of such firm, thus the investors could use this data as investment information.
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