요도하열의 임상적 고찰

설종구,나용길 충남대학교 의과대학 지역사회의학연구소 1988 충남의대잡지 Vol.15 No.2

A clinical observation was made on 60 patients with hypospadia who had been admitted to the Department of Urology Chungnam National University Hospital during 10 years and 10 monthes from January, 1979 to October, 1988. The results were as follows: 1. Incidence of the age group under 5 years old was 35.0%(21 cases). 2. The most common type of hypospadia was penoscrotal type(23 cases, 38.3%). 3. Associated anomalies were noted in 33.3% (20 cases)of hypospadia, and cryptorchism was the most common anomaly. 4. One-staged operative procedure was performed hypospadia and two-stag In one-staged operative procedure, Duckett's method, Hodgson's method and Hortone-Devine's method were used, and in two-staged operative procedure, Denis-Brown method was used. 5. The total incidence of operative complications was 40.0%(24 cases)and types of operative complication according to the operative procedures were 4 cases of urethrocutaneous fistula (14.3%)and 4 cases of urethral stricture(14.3%)in one-staged operative procedure(8 cases, 28.6%), and 15 cases of urtehrocutaneous fistular (46.9%) and 1 case of urethral stricture (3.1%) in two-staged operative procedure(16 cases, 50.0%). 6. Incidence of the operative complications according to the type of urinary diversion in one staged operative procedure was 29.3%(5 cases) in diversion group and 27.3%(3 cases) in urethral stent catheter group, and in two-staged operative procedure, incidence of operative complications was 50.0% (11 cases) in diversion group and 50.0%(5 cases) in urethral stent catheter group.

對 ASEAN 외국인직접투자 동향 분석

배종길 혜전대학 2000 論文集 Vol.18 No.-

The purpose of this study is to review and analyze the current economic situations and the environment for direct foreign investment in the six major ASEAN countries such as the Philippines, Malaysia, Singapore, Indonesia, Thailand and Vietnam, and to elicit suggestions for Korean enterprises to further promote direct investments in this region. The conclusions drawn from this study are summarized as follows; First, the ASEAN countries can no longer be a round-about production base for our exports to advanced countries. Instead, they must be viewed as a bridgehead for strengthening the international competitiveness of Korean firms for their survival in the future. More emphasis should be placed on the comparative advantage of differentiation, rather than the cost advantage based on cheap labor in those countries. Second, new development policies of the ASEAN countries presents an ever-increasing demand for direct foreign investments in technology- and capital-intensive industries in the region. Our investment, therefore, should be more directed toward the fields of such industries as electronics, telecommunications, machinery, chemicals, steel and automobile industries. Third, in line with the progress of industrialization and expansion of social overhead capital in the ASEAN countries, the local demand for industrial out-sourcing, as well as for durable consumer goods, is expected to grow rapidly. Korea's export-oriented investments prevailed hitherto in the region should be diverted to the local infrastructure and durable consumer goods investments. Fourth, cooperation or alliance in international marketing with ASEAN enterprises should also be promoted. In this connection, local Chinese entrepreneurs who have played major role in South East Asian economies in the past can be our good partners in exploiting new and existing ASEAN markets in the future.

감사보고서지연현상과 회계발생변수에 대한 고찰

나종길 啓明大學校 産業經營硏究所 2001 經營經濟 Vol.34 No.2

??it report delay is a term indicating the length of time from a company's year-end to the date of auditor's report. Since audit report delay affects the ??ess of financial statements, understanding the determinants of audit report ??ical in an effort to enhance the usefulness of financial statements. ??ile many factors, including firm size, number of lines of business, etc., have identified as determinants of audit report delay, accrual intensity has not considered in previous studies. High accounting accruals may indicate high ??unities of earnings management, resulting into a greater possibilities of ??atement of financial statements and more audit efforts required from ??rs' perspective. Based on this argument, this study propose a future ??ch which investigates whether accrual intensity affects the audit report lag menon.

회계발생이상현상(accrual anomaly)과 미래 연구방향

나종길 啓明大學校 産業經營硏究所 2003 經營經濟 Vol.36 No.1

The purpose of this study is to review the literature about accrual anomaly. Accrual anomaly indicates the seemingly inefficient capital market in that capital market participants do not understand the information content in accruals. Prior studies have examined this anomaly from various perspective, examining the cause of the anomaly and presenting the different interpretation. While many aspects of the accrual anomaly have been examined, nobody investigated the same phenomenon in Korean stock market. This study suggests the investigation of the accrual anomaly between pre-IMF period and post-IMF period in Korea.

Roth의 소설 "치페르 父子"와 新즉물주의

이정길 漢陽大學校 人文科學大學 1992 人文論叢 Vol.22 No.-

Die vorliegende Arbeit zielt auf eine Erlauterung der Neuen Sachlichkeit in dem 1928 von Josenph Roth geschriebenen Roman 『Zipper und sein Vater』 ab. Dabel wird besonders die Rolle des ‘Ich-Erzahlers’ untersucht, der sich in gewissem Sinne mit dem Autor selbst identifiziert. Eigentlich berichtet der Erzahler das Leben vom Freund Arnold Zipper und dessen Vater, was er erfahrt und beobachtet, so daβ die Geschichten der beiden Generationen sachlich dargestellt werden. Der alte Zipper verkorpert sich in einer symbolischen Person, die vor dem Ersten Weltkrieg unter der Monarchismus eine neue Qudnung fur sich sucht, wahrend sein Sohn die Rolle desijenigen spielt, der mit der zeit sein politisches, gesellschaftliches Engagement gegenuber der Welt verliert und keine Ich-identitat mehr findet. Stillistisch ist der Roman mit den Berichten des Erzahlers auf der Ebene von konstruiert worden, inhaltlich beschaftigt er sich mit dem Therma der neuen Wirklichkeit uber die sozialen und realistischen Probleme. Daher ist es klar, daβ der Roman zut Neuen Sachlichkeit gehort und der Autor in der deutschen Literaturgeschichte als ein Vertreter dieser Stromung klassifiziert wird.

감사인의 명성저하와 자본시장의 반응

나종길 啓明大學校 産業經營硏究所 2004 經營經濟 Vol.37 No.1

The purpose of this paper is to investigate possible research directions with regard to the market reactions in response to downdgrade of auditor reputation. Auditor reputation has been argues to be directly related to the clients' market value. Therefore, any downgracde of auditor reputation could lead to the downgrade of the clients' market value. Recently Enron audit failure has lead to the criminal indictment to the auditor(Arthur Andersen). Prior literature suggsetd that the impairment of auditor reputation decrease the clients' market value via the decrease of insurance value and of assurance value. In Korea, Sandong accounting firm was dissloved after audit failure of Daewoo Corporation. This audit failure created the uncertainty of financial statement of clients of Sandong accounting firm. Therefore, one possible research agenda is investigating the market reaction to the Sandong's client firms surrounding the release of the news of audit failure and subsequent regualtion by government.

경영자보상과 이익관여노력

나종길 울산대학교 1995 경영학연구논문집 Vol.2 No.1

연간이익의 시계열속성으로 일반적으로 랜덤워크가 적절하다고 여겨지나 극심한 이익의 다음년도에는 일시적으로 평균회귀과정(mean-reverting process)이 발생한다. 이러한 평균 회귀현상은 극심한 이익에 포함된 일시적이익항목에 의한 효과 또는 극심한 이익에 포함된 자의적 발생의 이연효과로 설명되어 왔다. 본 연구는 평균회귀현상의 설명에 있어서 전년도의 이익성과에 따라 다를 수 있는 경영자의 이익관여동기(earnings intervention incentives)를 고려해야 함을 제시한다. 이러한 차별적 이익관여동기 가설은 경영자의 회계의사결정과 관련하여 능률적 또는 기회주의적 회계선택(efficient or opportunistic accounting choice)의 두 형태를 모두 포함하는 점에서 기존연구보다 보다 확장된 설명이라 할 수 있다. Prior studies have shown the mean-reversion tendency of annual earnings following the year of extreme earnings. A typical explanation for the mean-reversion has been the existence of transitory earnings components included in the extreme earnings. This study explores the possibility of manager's asymmetric incentives to intervene in the reported earnings based on the relationship between earnings and the manager's compensation. The results show that managers have greater incentives to intervene in the reported earnings when prior earnings are low versus high. This implies the need to consider manager's different magnitude of incentives and efforts to intervene in the reported earnings, in explaining the mean-reversion of the extremely high versus low annual earnings.

요셉 로트의 「엉터리 저울추」에 나타난 인간관계의 단절

이정길 漢陽大學校 人文科學大學 1998 人文論叢 Vol.28 No.-

Nach 12 Jahren Militardienst ubernimmt Anselm Eibenschutz den Posten eines k.u.k-Eichmeisters. Er pruft MaBe und Gewichte der handler. Im Grenzgebiet, wo Bestechung und Betrug an der Tagesordnung sind, findet der redliche Eichmeister keine wahre Kommunikation mit den nachsten, sondern wird von den kaufleuten als ein geborener Feind behandelt. Einsam inmitten der Gauner, Spieler und Deserteure, findet Eibenschutz auch kaum moglichkeiten zur Kommunikation mit seiner Frau, sondern wird von ihr betrogen. Sie schiebt ihm das Kind seines Schreibers Nowak unter. Der einsame Eibenschutz sucht nach nachstenliebe, indem er sich in die schone Zigeunerin Euphemia verliebt. Sie ist die Freundin von Leibusch Jadlowker, dem groBten aller Halunken. Es gelingt dem Eichmeister, ihn hinter Gitter zu bringen. Einen Sommer lang scheint es ihm zu gelingen, bei Euphemia Nachstenliebe zu vollig Kontakt zu den menschen, und aus der Einsamkeit gibt er sich dem Alkohol hin und sehnt sich vergebens nach dem Tod, als seine Frau und ihr uneheliches Kind an der Cholera starben. Jadlowker entkommt aus dem Zuchthaus und erschlagt den Beamten Eichmeister aus Rache. Dieser sieht sich im Sterben selbst als Handler mit falschen Gewichten, der nun dem groBen Eichmeister Rede und Antwort stehen muB. Eibenschutz findet wegen der Kommunikationslosigkeit mit seinem Mitmenschen keinen Sinn mehr im Leben und verliert daher seine eigene Identitat. Unausweichlich scheint sein untergang, der nicht nur seinen personlichen, sondern auch seinen gesellschaftlichen Untergan bedeutet. Damit laBt Roth die Welt des sterbenden k.u.k.-Osterreich erstehen.

適合輸血後 일어난 腎臟障害症例

元鍾德,朴鍾珍,李泳吉,朴勝子 中央醫學社 1971 中央醫學 Vol.21 No.5

Only blood transfusion of the wrong ABO group will be expected to produce an immediate interference with renal blood flow except very few exceptions. But, very occasionally, despite apparent compatibility in vitro, transfused red cells are destroyed ed sufficiently rapidly idly to produce a hemolytic transfusion reaction. On the other hand, there are some cases in which severe reactions occurred following the transfusion of apparently compatible blood in these cases a blood group antibody was demonstrated in the patient's serum after transfusion although it could not be demonstrated in the pre transfusion serum. We present here very similar two cases. Acute renal insufficiency after ABO group and Rh-D compatible blood transfusion in our cases may be due to. 1. Rapid destruction of transfused red cells without demonstrable antibody. 2. Hemolysis due to blood group antibody only temporarily absent. 3. Hemolysis due to high temperature or unknown factor. 4. Hemolysis due to inadequate container within blood collecting bottles.

Joseph Roth의 초기소설에 나타난 질서문제

이정길 漢陽大學校 人文科學大學 1989 人文論叢 Vol.18 No.-

In dieser Arbeit werden die Ordnungsfragen an Hand der drei fruhen Romane von Joseph Roth untersucht. Der Roman 「Das Spinnennetz」(1923) behandelt "gesellschaftliche Ordnung" und deren Widerspruche. Im Roman 「Hotel Savoy」(1924) spiegelt sich des Thema "menschliche Ordnung" und ihre Verworrenheit, wahrend "gottliche Ordnung" und das Aufbegehren dagegen im dritten Roman 「Die Rebellion」(1924) eine Rolle spielt. Alle drei Hauptfiguren sind Heimkehrer aus dem Ersten Weltkrieg und verlieren ihre Identitat aus der Vorkriegszeit. Finanziell und geistig geraten sie in die Schwierigkeiten, weil sie keine Chance mehr haben, zivile berufliche Fahigkeiten zu zeigen. Sie finden auch keine menschliche Warme mehr nach Verlust ihrer nachsten Freunde. Politisch und gesellschaftlich geht es vor allem um die natio-nalistische Reaktion. Roths Auseinandersetzung mit der stalinistischen Diktatur kann in seinen Romanen nur marginale Spuren hinter-lassen. Der Tatsache, daß es Roth gelungen ist, seinen eigenen Anforderungen an das Kunstwerk gerecht zu werden, verdankt man Zeitromane voll genauer Beobachtung der Zeitatmosphare und menschlicher Verwirrung.