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.

양생조건에 따른 고강도 콘크리트의 건조수축 및 자기수축에 관한 실험연구

이영화,윤종문,김화중 대한건축학회 2003 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.23 No.2

High-strength concrete is used in high rise building effectively but it has cracks due to the autogenous shrinkage. Therefore we performed a variety of experiments to analyze the characteristic of the autogenous and drying shrinkage of High-Strength concrete with the temperature and humidity in curing conditions. We measured the length change rate of experimented objects using Contact-Guage Method in the concrete of water-cement ratio 30% with the change of temperature(10, 20, 30℃) and relative humidity(30, 60, 90%). In consequence, on the first, the higher humidity, the lower autogenus shrinkage and drying shrinkage. second, it has the lowest length change of autogenus shrinkage and drying shrinkage in case of 10 ℃, and it is no difference between 20℃ and 30℃ for the constant humidity of 60% test. On the third, the ratio of drying shrinkage to autogenus shrinkage is the highest in case of the 30℃ temperature and 90% of relative humidity.

New Insights into ARP2/3 Complex Functional Pathway Promoting Porcine Early Embryo Development

Ying-Hua Li,Madhusmita Dhupal,Yong-Nan Xu 한국동물생명공학회(구 한국동물번식학회) 2014 Reproductive & Developmental Biology(Supplement) Vol.38 No.2s

Actin-related protein 2/3 (Arp2/3) complex plays a central role in the de novo nucleation of filamentous actin as branches on existing filaments. Small molecule inhibitor CK-666 bind to Arp2/3 complex and inhibit nucleation, but their modes of action are unknown. Here, we shed light on the functional aspects of Arp2/3 by CK-666 inhibitor on porcine early embryo development. Our data indicated that CK-666 destabilizes the complex, blocking movement of the Arp2 and Arp3 subunits, causing actin degradation and failure of cell division which results in failure of early embryo development. Our results also shows there is decrease in mRNA expression of ICM and trophectoderm related genes such as Sox2, Pou5f1, Nanog. These results provided key insights into the relationship between early embryo dvelopement and critical role of Arp2/3 complex.

內蒙古牧區鄂溫克族婚姻家庭與民族認同

( Ying Hua Bao ) 전북대학교 인문학연구소 2013 건지인문학 Vol.10 No.-

Based on the previous research and the investigative data avail-able in the pasture, the paper expounds that the marriage and fam-ily of the Ewenki ethnic group are tending to the sense of national identity, and delineates that the distinction of the Ewenki ethnic group is gradually confused because of the overwhelming trends of modernization, in addition, socialization has changed the mode of ethnic group identity obtained through marriage and family relations.

Inhibition of the Arp2/3 complex impairs early embryo development of porcine parthenotes

Ying-Hua Li,Yong-Nan Xu,Zi Li Lin,권정우,최향순,김남형 한국통합생물학회 2016 Animal cells and systems Vol.20 No.5

The Arp2/3 complex, which nucleates actin filaments, comprises a stable assembly of seven-protein subunits including two actin-related proteins (Arp2 and Arp3). Previous work showed that Arp2/3 binds to the sides of actin filaments and is concentrated at the leading edges of motile cells. In the present study, we show that the Arp2/3 complex is critical for cytokinesis during early embryonic development in porcine parthenotes. The Arp2/3 complex is concentrated at the cortex of each cell at the 1-, 2-, and 4-cell stages, and at the periphery at the morula stage. The amount of Arp2/3 significantly decreased at the blastocyst stage in parthenogenetically activated porcine embryos. Inhibition of the Arp2/3 complex in the pig embryos by the Arp2/3-specific inhibitor CK666 resulted in abnormal cell division, a decrease in developmental rate and total cell numbers, and an increase in the ratio of trophectoderm cell number to inner cell mass number in blastocyst-stage embryos. In addition, 4-cell stage embryos subjected to CK666 treatment exhibited significantly decreased expression of ZGA genes (Pou5f1, Sox2, and Nanog), suggesting that the Arp2/3 complex plays an important role in early porcine embryo development. Thus, our data demonstrate that the Arp2/3 complex is required for early embryonic development in pigs and appears to regulate the expression of pluripotency genes.

Effectiveness of Ethical Governance in China`s Local Governments: A Perspective of Corporate Governance

( Ying Hua Chen ) 한국행정학회 2013 한국행정학회 학술발표논문집 Vol.2013 No.-

This paper try to find a new link between effectiveness of ethical governance and the corporate governance from a new perspective of media. As a typical new media which is taking a leading role in China`s social community and corporate governance, weibo does improve the effectiveness of public ethical governance. The effection of weibo mainly include, first, playing supplemental function in governance, second, reform a new kind of new governance model, and the third, reforming a new civil society as cooperative governance in China`s local government.

EXISTENCE OF SOLUTIONS FOR GRADIENT TYPE ELLIPTIC SYSTEMS WITH LINKING METHODS

Ying hua Jin,Q Heung Choi 충청수학회 2007 충청수학회지 Vol.20 No.1

We study the existence of nontrivial solutions of the Gradient type Dirichlet boundary value problem for elliptic systems of the form ¡¢U(x) = rF(x;U(x)),x 2 ­, where ­ ½ RN(N ¸ 1) is a bounded regular domain and U = (u; v) : ­ ! R2. To study the system we use the liking theorem on product space.

Greatwall Kinase is Required for Meiotic Maturation in Porcine Oocytes

Ying-Hua Li,Hyoeun Kang,Yong-Nan Xu,Young-Tae Heo,Xiang-Shun Cui,Jeong Su Oh,Nam-Hyung Kim 한국동물생명공학회(구 한국동물번식학회) 2013 Reproductive & Developmental Biology(Supplement) Vol.37 No.2s

Meiotic maturation in many species is initiated by the activation of maturation-promoting factor (MPF) with concomitant inactivation of counteracting phosphatases, most notably protein phosphatase 2A (PP2A). Recently, Greatwall (Gwl) has been identified as a cell cycle regulator that inhibits PP2A activity. In this study, we demonstrate that Gwl is required for meiotic maturation in porcine oocytes. Gwl is expressed from germinal vesicle (GV) to metaphase II (MII) stages of porcine oocytes and dramatically decreases with the progression of the meiotic cell cycle. Gwl is initially localized in the nucleus of GV oocytes and is associated with spindle fibers following GV breakdown (GVBD). Depletion of Gwl inhibits or delays meiotic maturation secondary to defects in chromosome congression and spindle formation. Conversely, overexpression of Gwl overcame meiotic arrest and initiated progression to the MII stage. However, these oocytes had severe spindle defects. Furthermore, MII oocytes depleted of Gwl progressed to pronuclear formation. Taken together, our data demonstrate that Gwl is required not only for meiotic maturation but also for maintenance of MII arrest in porcine oocytes.

Caspase-3-Mediated Cleavage of p21 WAF1/CIP1 Associated with Cyclin A/Cdk2 Complex Is a Mechanism of Cyclin A/Cdk2 Activation in Early Stage of Apoptosis of SK-HEP1 Cells

Ying Hua Jin,Seung Ki Lee 大韓藥學會 1999 大韓藥學會 總會 및 學術大會 Vol.48 No.-

Sponge City Construction as a Precaution to Flood : Analysis of the China’s Initiative Project Based on Group Theory

Ying Hua Chen,Mohebullah Faizy,Aliji Ure Onuoha 위기관리 이론과 실천 2017 Journal of Safety and Crisis Management Vol.7 No.2

Group theory was used to analyze how the related interest groups struggle with each other in the sponge city construction boom in China. The Chinese central government, local city government, banks or financial companies, construction companies, and the publics were included in the analysis. In the recent two years after the start of the first batch of sponge city construction pilot project, the following problems occurred. There is lack of related technology standard and regulation. There exist the fragmentation problems in several aspects. And the difficulties on construction plan design due to the geographical diversity have to been faced up. It is hard to draw out the final conclusion since the sponge city project is still going on now. In the long term, the sponge city construction should be the right direction for city development. But more research and related scientific top-level design is needed.