대리인비용과 보수주의 관계에서 모니터링시스템의 매개효과

남화영(Nan Hua-ying),문상혁(Moon Sang-hyuk) 한국국제회계학회 2017 국제회계연구 Vol.0 No.72

본 연구는 대리인비용과 보수주의간의 관계에서 모니터링시스템이 매개효과를 가지는지를 분석하였다. 구체적으로 본 연구는 기업의 모니터링시스템과 관련되어 있는 이사회의 독립성, 활동성, 전문성 및 외부감사와 같이 기업의 내부 및 외부 감시활동이 대리인비용과 보수주의간의 관계에서 가지는 매개효과에 대해서 조사하였다. 2001년부터 2011년까지 거래소에 상장되어 있는 비금융업에 속하는 12월 결산법인 5,292개 기업-년을 대상으로 분석한 결과를 살펴보면 다음과 같다. 첫째, 비정상 접대비(접대비에 기부금과 복리후생비, 연구개발비와 광고선전비가 포함된 지출)와 보수주의간의 관계에서 이사회의 활동성을 제외한 이사회의 독립성, 이사회의 전문성, 감사인의 규모에서 모두 부분매개효과를 가지는 것으로 나타났다. 둘째, 비정상 판매비와관리비와 보수주의간의 관계에서도 이사회의 활동성을 제외한 이사회의 독립성, 이사회의 전문성, 감사인의 규모에서 모두 부분매개효과를 가지는 것으로 나타났다. 기업의 내부 및 외부 감시활동이 대리인비용과 투명한 회계정보의 특성으로 파악되는 보수성간의 관계에서 가지는 매개효과에 대하여 종합적인 분석을 실시하였다는 점에서 본 연구는 의의가 있다고 판단된다. This study investigated the mediating effect of monitoring system on the causal relationship between agency cost and accounting conservatism. Specifically, this study investigated the mediating effect of board of directors"s independency, specialty and activity on the causal relationship between agency cost and accounting conservatism. It also investigated the mediating effect of auditor size on the causal relationship between agency cost and accounting conservatism. The empirical findings by 5,292 Listed firms on Korea Stock Exchange market(2001∼2011) not included on banking business and Dec. closing, are as bellows. First, the board of directors" independency and specialty are partial mediator on the relationships between agency cost(Abnormal entertainment expenses, Abnormal selling and administrative expenses) and accounting conservatism. Second, the auditor size was partial mediator on the relationships between agency cost and accounting conservatism. This results find little evidence to support expectation will be more accounting conservatism based on the result that greater agency problem increases the demand for monitoring system from the shareholders.

RNA sequencing reveals that Prx II gene knockout can down-regulate the allograft rejection of dermal mesenchymal stem cells

Han Ying-Hao,Mao Ying-Ying,Yu Nan-Nan,Jin Mei-Hua,Jin Ying-Hua,Wang Ai-Guo,Zhang Yong-Qing,Shen Gui-Nan,Cui Yu-Dong,Yu Li-Yun,Lee Dong-Seok,Jo Yu-Jin,Sun Hu-Nan,Kwon Jeongwoo,권태호 한국응용생명화학회 2020 Applied Biological Chemistry (Appl Biol Chem) Vol.63 No.3

In this study, we used RNA sequencing (RNA-seq) to analyze and compare bulk cell samples from wild-type (WT) dermal mesenchymal stem cells (DMSCs) (n = 3) and Prx II knockout DMSCs (n = 3). The purpose of the study was to elucidate the role of Prx II on allogeneic immune rejection of transplanted DMSCs. The results revealed differential expression of 472 genes (176 up-regulated and 296 down-regulated; p ≤ 0.05) between the PrxII+/+ (WT) and PrxII−/− sample groups. When highly regulated genes were categorized according to the Gene Ontology (GO) molecular function classification and the Kyoto Encyclopedia of Genes and Genomes (KEGG) pathway analysis, the PrxII−/− samples showed a robust downward trend in allograft rejection. The study identified 43 all immunologically rejected differentially expressed genes, of which 41 showed lower expression in the PrxII−/− vs. PrxII+/+ (WT) samples. These findings suggest that Prx II gene knockout may down-regulate the allograft rejection that occurs during DMSCs transplantation and improve the survival rate of DMSCs in the host. This study provides a new perspective on the clinical treatment of stem cell transplantation.

Harnessing hepatitis B core-related antigen measurement to optimize posttreatment monitoring

Ying-Nan Tsai,Jia-Ling Wu,Yao-Chun Hsu 대한간학회 2024 Clinical and Molecular Hepatology(대한간학회지) Vol.30 No.2

Vegetation Cover Change and Its Responses to Climate Change in the Changbai Mountain Area

NAN Ying(남영),LIU Zhi-feng 한국지역지리학회 2010 한국지역지리학회 학술대회 Vol.2010 No.1

Optimizing off-treatment outcome predictions: The potential of time-varying HBcrAg and the need for more research

Ying-Nan Tsai,Jia-Ling Wu,Yao-Chun Hsu 대한간학회 2024 Clinical and Molecular Hepatology(대한간학회지) Vol.30 No.2

Infl uence of Multiple Earthquakes on Single-Layer Reticulated Dome and Its Shaking-Table Test

Ying-Nan Zhang,Xudong Zhi,Feng Fan 한국강구조학회 2020 International Journal of Steel Structures Vol.20 No.1

In this paper, a primary dataset of mainshock–aftershock sequences is constructed from the Pacifi c Earthquake Engineering Research Center. This is followed by the collection of 342 groups of mainshock–aftershock ground motions for the dynamic time history analysis of a single-layer reticulated dome in the full process domain. According to the change curves between the characteristic factors and acceleration amplitudes, four diff erent levels of infl uence (i.e. no infl uence, slight infl uence, signifi cant infl uence and collapse under aftershocks) of multiple earthquakes on the seismic responses of a single-layer reticulated dome are defi ned. On this basis, a shaking-table test of a single-layer reticulated dome model, taking aftershocks into consideration, is conducted to obtain the full failure history under multiple earthquakes intuitively. Spherical joints are located accurately, using total station surveying equipment and lead screws during model processing. Experimental results verify the above four levels of infl uence of multiple earthquakes and provide a dependable reference for seismic design.

Identification of peroxiredoxin II and its related molecules as potential biomarkers of dermal mesenchymal stem cell homing using network analysis

Han Ying-Hao,Mao Ying-Ying,Feng Yao-Yuan,Xiang Hong-Yi,Sun Hu-Nan,Jin Mei-Hua,Kwon Taeho 한국응용생명화학회 2022 Applied Biological Chemistry (Appl Biol Chem) Vol.65 No.3

In this study, we performed RNA sequencing of Prx II +/+ and Prx II −/− dermal mesenchymal stem cells (DMSCs) to identify differentially expressed genes (DEGs). To explore the role of Prx II in DMSCs, we performed Gene Ontology analysis of the DEGs. The results showed that the DEGs were mainly involved in the biological processes of cell migration, intercellular adhesion, and coordination of the regulation of stem cell homing. Through the construction of protein–protein interaction network, four hub genes Cd274 , Ccl5 , Il1b , and Stat1 involved in cell adhesion and cell homing were screened. Quantitative reverse transcription PCR analysis showed that Cd274 , Ccl5 , Il1b , and Stat1 were down regulated in Prx II −/− DMSCs. miRwalk and Starbase databases were further used to screen the upstream molecules miRNA and lncRNA regulating hub gene. Prx II was found to be involved in the regulation of stem cell homing via the Tctn2/miR-351/Stat1/Il1b axis. Thus, we demonstrated that Prx II is a key molecule in the regulation of the homing ability of DMSCs. Our results provide a theoretical foundation for improving the homing ability of DMSCs by targeting Prx II.

Detection and Analysis of Residual Pesticides Based On Surface Raman Spectra of Spinach

Liu Ying-Nan,Yi Shu-Juan 보안공학연구지원센터 2016 International Journal of Hybrid Information Techno Vol.9 No.12

This paper with spinach as the research object, to chlorpyrifos pesticide as detection object, using Raman spectroscopy technique surface pesticides in spinach residual detection method and rapid detection research. Starting from the detection method, study of the classic method and method for rapid detection of current situation of the development, Raman spectroscopy detection method as a means of detection, the selected object of study; master the Raman spectroscopy for rapid detection of the basic principles and originpro 9.0 software acquisition function using, lay the foundation for the subsequent detection of. After the actual test to determine Raman spectroscopy instrument laser wavelength to 473nm, acquisition time 2s spinach sample testing effect Best result. After no medicine Raman spectra to obtain the surface of spinach were denoising analysis results show that wavelet de noise method compared to the adjacent averaging, savitzky Golay method smoothing, median method effect better. On Spinach with different concentrations of chlorpyrifos Raman spectroscopy analysis that accorded with the residual linear relationship. The peak intensity method were selected to establish models were detected in spinach surface of pesticide chlorpyrifos. Raman spectroscopy detection method can of spinach surface of pesticide residues detection analysis. It solves the traditional measurement method for sample pretreatment is complex and long detection time, low efficiency of the measured defect

Novel Deadlock Control for Smartphone Manufacturing Systems Using Petri Nets

Yi-Nan Lin,Sheng-Kuan Wang,Gwo-Jen Chiou,Cheng-Ying Yang,Victor R. L. Shen,Tony Tong-Ying Juang,Ting-Jui Huang 제어·로봇·시스템학회 2022 International Journal of Control, Automation, and Vol.20 No.3

Currently, the marketing strategy in the manufacturing industry is becoming more and more competitive. Thus, the production efficiency becomes the main developing trend, which many people are now pursuing. However, the automatic production might cause resource conflicts and system deadlocks. In this study, Petri net models and analysis were used to effectively avoid deadlocks and to achieve the goal of lean production. The iPhone XS device developed by Apple is now a popular product. Consequently, this paper aims to describe its manufacturing system by using Petri net models. Meanwhile, the siphon property of Petri nets can be used to detect the deadlock in the manufacturing processes and to avoid it from occurring. Two simulation software tools, WoPeD and PIPE, were applied to conduct the experiments. The experimental results have indicated that our proposed approach is more feasible and acceptable than other existing ones.

철도망 분석을 통한 중국 도시 네트워크의 변화

남영(Ying Nan) 대한지리학회 2003 대한지리학회지 Vol.38 No.4

본 연구는 중국 철도망의 구조와 철도여객 및 화물 유동에 대한 분석을 통하여 중국 도시 네트워크의 특징과 변화를 밝히는 것을 주요 목적으로 하였다. 중국 도시의 접근성은 허난성을 중심으로 한 중부지역이 가장<br/> 높고 주변으로 향할수록 접근성이 떨어진다. 도시 네트워크의 중심은 중부지역에서 동부지역으로 이동하였으며, 3개의 남북방향 축과 주요 도시들의 지역 중심성은 여전하지만 그들의 영향권은 확대되고 중심성도 분산되었다. 도시 네트워크의 계층구조는 3단계로 구분할 수 있는데 1단계 계층에서 대부분의 영향권은 도시 성(자치구) 범위를 크게 벗어나지 않았고, 2단계 계층에서는 대부분의 지역에서 영향권 교차현상이 나타났으며 선형 패턴이 더욱 뚜렷하였다. 3단계에서는 5대 영향권으로 구분되었다. The purpose of this study is to exhibit the characteristics and changes of city network in China through the analyses railway structures and movement of passengers and goods in China. On the basis of accessibility analysis,, central China area shows the highest level of accessibility, and it declines toward periphery areas. The center of City network was transfered from the central area to the east. Three main lines from north to south and the central status of main cities remain unchanged. The city network stratum structure of China can be divided into three levels. The first level is in a pattern of linear distribution within provices along main lines. The second level, shows a pattern of strengthened linear distribution and crossed influencial regions. The third level includes 5 areas.