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감사원의 국가재무제표 결산검사 제도 및 운영에 대한 비판적 검토와 개선방안
정아름(Jung, A-Reum),정도진(Jung, Do-Jin) 한국경영교육학회 2021 경영교육연구 Vol.36 No.6
[연구목적] 2011년 이후 수행되어 온 감사원의 국가재무제표 결산검사제도와 운영의 적정성을 검토하고 개선방안을 제시하고자 한다. [연구방법] 국내외 국가들의 국가재무제표 결산검사를 비교 · 분석하고, 국가재무제표 결산검사제도 및 운영의 문제점들을 검토한 후 전문가 그룹 인터뷰를 통해 6대 개선방안을 제시한다. [연구결과] 첫째, 감사원은 결산검사에 대한 의견을 표명하여 책임을 명확히 하고 국가재무제표 결산검사의 실효성을 높여야 한다. 둘째, 국가재무제표 오류에 대한 결산검사 처분을 강화하여 반복되는 오류를 근절해야 한다. 셋째, 오류 유형에 대해 ‘사전검사매뉴얼’을 개발하여 제공할 것을 제안한다. 넷째, 국가통합단위의 재무제표에 대해서는 감사원이 직접 결산검사를 수행하는 노력과 의지가 요구된다. 다섯째, 자산 중심의 결산검사 편중 현상을 해소하기 위해 부채에 대한 결산검사를 강화할 방안을 마련해야 한다. 여섯째, 현행 건수 위주의 결산검사가 중요성 관점에서 수행되도록 국가재무제표 결산검사 운영과 성과평가를 개선해야 할 것이다. [연구의 시사점] 본 연구는 현행 감사원의 국가재무제표 결산검사에 관한 정책연구로서 의의가 있다. 다만, 본 연구에서 다루지 않은 결산검사 중 내부통제감사와 합법성 감사에 대해서도 향후 깊이 있는 연구가 후속되기를 기대한다. [Purpose] This study reviews the adequacy of the audit system and operation of the auditing system for national financial statements. [Methodology] This study compares and analyzes the financial statement settlement test of Korea and major foreign countries and conducts interviews with focus groups. [Findings] First, the auditor should clarify its responsibilities by “expressing an opinion” on the financial statements inspection. Second, it is necessary to eradicate the occurrence of errors in the national financial statements by strengthened in the settlement inspection for errors in national financial statements. Third, it is proposed to provide a ‘pre-inspection manual’. Fourth, the auditor’s efforts and willingness to conduct the financial statements of the integrated state unit are required. Fifth, in order to resolve the bias in asset-centered financial statements the Board of Audit and Inspection should reinforce the accounting for debts. Sixth, it is necessary to improve the operation and performance evaluation of the national financial statement settlement inspection. [Implications] This study is significant as a policy study on the current audit of the National Financial Statements settlement of the Board of Audit and Inspection.
연구논문 : 설악산 양사면 하천에서의 고도차에 따른 저서성 대형무척추동물 군집의 공간 분포
최아름 ( Ah Reum Choi ),김아름 ( Ah Reum Kim ),손세환 ( Se Hwan Son ),양희정 ( Hee Jung Yang ),공동수 ( Dongsoo Kong ) 한국물환경학회(구 한국수질보전학회) 2014 한국물환경학회지 Vol.30 No.1
There are marked differences in climate condition between east-facing slopes and west-facing slopes in Mt. Seorak (1,708 m). This study was conducted to find out the differences of benthic macroinvertebrate communities between both slopes of Mt. Seorak. Quantitative (Surber net; 30 cm х 30 cm, mesh: 1 mm) and qualitative (Hand net; mesh: 1 mm) samplings ware carried out seasonally in each site which had 100-meter-high difference from November 2010 to November 2011. Most of the survey sites showed sound environmental conditions because they were located in the protection area of the national park. The benthic macroinvertebrates collected from all survey sites were composed of 158 species, 62families, 17 orders, 7 classes and 5phyla. DCA (Detrended Correspondence Analysis) ordination based on the abundance of benthic mactoinvertebrates showed that altitude was a major factor governing the structure of benthic macroinvertebrate community. There was no significant difference of the communities between both slopes.
Imidazole Trimer-Water Complexes in Superfluid Helium Nanodroplets: Water Stretching Modes
Ahn, Ah-Reum,Lee, Seung-Jun,Lee, Seul-Ki,Min, Ah-Reum,Kim, Yu-Sic,Jung, Hyeon-Jin,Hong, Seong-Min,Lee, Joon-Hwa,Choi, Myong-Yong,Miller, Roger E. Korean Chemical Society 2011 Bulletin of the Korean Chemical Society Vol.32 No.4
( A Reum Han ),( Ji Woong Yang ),( Jung-min Na ),( Soo Young Choi ),( Sung-woo Cho ) 생화학분자생물학회(구 한국생화학분자생물학회) 2019 BMB Reports Vol.52 No.7
Although hypoxic/ischemic injury is thought to contribute to the incidence of Alzheimer’s disease (AD), the molecular mechanism that determines the relationship between hypoxiainduced β-amyloid (Aβ) generation and development of AD is not yet known. We have now investigated the protective effects of N,4,5-trimethylthiazol-2-amine hydrochloride (KHG26702), a novel thiazole derivative, on oxygen-glucose deprivation (OGD)-reoxygenation (OGD-R)-induced Aβ production in SH-SY5Y human neuroblastoma cells. Pretreatment of these cells with KHG26702 significantly attenuated OGD-R-induced production of reactive oxygen species and elevation of levels of malondialdehyde, prostaglandin E<sub>2</sub>, interleukin 6 and glutathione, as well as superoxide dismutase activity. KHG26702 also reduced OGD-R-induced expression of the apoptotic protein caspase-3, the apoptosis regulator Bcl-2, and the autophagy protein becn-1. Finally, KHG26702 reduced OGD-R-induced Aβ production and cleavage of amyloid precursor protein, by inhibiting secretase activity and suppressing the autophagic pathway. Although supporting data from in vivo studies are required, our results indicate that KHG26702 may prevent neuronal cell damage from OGD-R-induced toxicity. [BMB Reports 2019; 52(7): 439-444]
β-In2S3 as water splitting photoanodes: promise and challenges
Bo Reum Lee,Ho Won Jang 대한금속·재료학회 2021 ELECTRONIC MATERIALS LETTERS Vol.17 No.2
As the interest in sustainable energy production increases, water splitting through semiconductor materials to convert solarenergy directly to hydrogen energy has been extensively reported to date. Recently, the III–VI group chalcogenide semiconductorshave received great attention for narrow-gap photoelectrochemical (PEC) water splitting electrodes. Among themetal sulfides, beta indium sulfide (β-In2S3) shows remarkable properties for photoelectrodes such as high photoelectricsensitivity, high photoconductivity, large photoelectric conversion yield, low toxicity, high absorption coefficient, efficientcharge separation, moderate charge transport, appropriate band position, and narrow band gap. Most of its unique propertiescome from the defective spinel crystal structure. Despite the superior advantages, there is a serious problem of photocorrosioninduced by accumulated holes on the surface of the electrodes during the photocatalytic reaction under illumination whichreduces the PEC properties. Herein, we review overall physicochemical and optoelectronic properties of β-In2S3, regardlessof pros and cons, followed by the discussion of assorted strategies to further improve the PEC activities.
( Ah Reum Khang ),( Eun Ki Kim ),( Eun Shil Hong ),( Hyung Jin Choi ),( Chan Soo Shin ),( Kyong Soo Park ),( Seong Yeon Kim ) 대한내과학회 2011 대한내과학회 추계학술대회 Vol.2011 No.1
Parathyroid cysts are very rare among the causes of primary hyperparathyroidism (PHPT). They are divided into functional and nonfunctional cysts. Operative removal is a treatment of choice for a functional cyst. 99mTc-Sestamibi parathyroid scan is a highly effective and sensitive diagnostic tool for localization of hyperparathyroidism, however it shows a false-negative result, occasionally. We found one case which was presumed to have cystic parathyroid adenoma based on clinical findings and neck computed tomography (CT) with negative finding in parathyroid scan. A male patient who was 44 years-old visited to hospital due to legs pain and it was occurred 5months ago and deteriorated gradually. In addition, he presented with the compressive symptoms such as dysphagia and hoarseness. Serum calcium level was 14.4 mg/dl, phosphorus 2.0 mg/dl, creatinine 0.99 mg/dl and intact parathyroid hormone (iPTH) was increased to 478.1 pg/ml. On neck CT, 6.2×3.8×2.7 cm sized cystic nodule was found in inferior part of right thyroid gland. Sestamibi uptake for the found nodule was not detected on 2 hour delayed imaging of 99mTc-Sestamibi parathyroid scan. Fine needle aspiration for diagnosis and localization was done and intracystic iPTH was increased to 61,600 pg/ml. The iPTH monitoring for focused parathyroidectomy led to successful enucleation of right inferior parathyroid. It was a parathyroid adenoma and serum calcium, phosphate and iPTH was normalized after operation. A cystic parathyroid adenoma can be hardly detected on 99mTc-Sestamibi parathyroid scan sometimes. The multidisciplinary approach which considered clinical findings, laboratory results, physical examination and other imagings (CT, Ultrasound, etc) is important for differential diagnosis of hyperparathyroidism. The iPTH monitoring helps the focused parathyroidectomy.
가상환경 변화에 따른 덤벨 컬 운동효과에 관한 운동역학적 검증
( Ah Reum Hong ),( Jai Jung Kim ),( Jae Moo So ) 한국운동역학회 2020 한국운동역학회지 Vol.30 No.1
Objective: The purpose of this study is to apply exercise learning effect to various subjects through training effect and information accumulation based on verification of the effect on dumbbell curl exercises applied with virtual reality. Method: To analyze the effect on the dumbbell curl exercise in the virtual environment, a total of 20 persons with 10 males and 10 females who does not have orthopedics diseases were selected. The dumbbell weight of the subjects was set to a weight of 70% strength of 1RM. At this time, the virtual environment situation was set to four types; presence/absence of virtual environment, preferred colors, and unfavorable colors to perform dumbbell curl exercise. The anaysis of muscle activity was conducted by adhering four surface electrodes (Biceps Brachii, Triceps Brachii, Brachioradialis Muscle, Extensor Carpi Radialis Longus Muscle) on the right upper limbs. Independent sample t-test using SPSS (24.0) program was carried out to analyze average values and standard deviations for each variable depending on the presence/absence of virtual environments and changes in color (preferred colors, unfavorable colors) and the level of significancewas set to a=.05. Results: In the eccentric contraction, males showed high muscle activity in the Biceps Brachii under virtual reality. On the other hand, females had high muscle activity in the Biceps Brachii in the absence of virtual reality. Also, in case of a change of colors in the virtual environment, females had the high muscle activity in the unfavorable color in the eccentric contraction. Conclusion: During the dumbbell curl exercise, results of different exercises present depending on gender. When males put VR on and performs a basic dumbbell curl exercise, the effect of Biceps presents Brachii for them while exercising in unfavorable colors. However, since it is the basic research data of muscle exercise using virtual reality, it is necessary to verify whether or not it is effective for myopachynsis through long-term training rather than unity.