안성희의 개인정원 방문기

안성희(Ahn Sung-Hee) 현대건축사 2004 마루 Vol.- No.28

안성희의 개인정원 방문기

안성희(Ahn Sung-Hee) 현대건축사 2004 (월간)Maru Vol.- No.28

난소의 가성 낭종의 보존적 치료로서 경화술의 효용성

안성희,유승철,조미영,김미란,황경주,유희석,Ahn, Sung-Hee,Yoo, Seung-Chul,Jo, Mi-Yeong,Kim, Mi-Ran,Hwang, Kyung-Joo,Ryu, Hee-Suk 대한생식의학회 2002 Clinical and Experimental Reproductive Medicine Vol.29 No.4

Objective: To evaluate the efficacy of sclerotherapy for conservative treatment of ovarian pseudocyst. Methods: Patients with ovarian pseudocyst who had undergone sclerotherapy at Ajou University Hospital from February, 1997 to March, 2002 were included in this study. Sclerotherapy was performed as follows: Under intravenous analgesia, the cyst was irrigated with dehydrated alcohol after aspiration under transvaginal sonography. The aspirated contents and alcohol irrigated contents were sent for cytologic examination. Results: 71 patients with ovarian pseudocyst were performed sclerotherapy. All but 2 patients were followed up for 0.5 to 33 months with transvaginal sonography and pelvic examination. Mean age of the patients was 40 years old. Mean size of the pseudocyst was 8.0 cm, mean amount of aspiration fluid was 179.8 ml, and average follow-up duration was 6.0 months. All had abdominal or pelvic surgical history and 38 patients (58.9%) of them had undergone hysterectomy. 44 of 71 patients (62.0%) were performed sclerotherapy only one time. 27 patients (38.0%) recurred and were undergone more than one time. Complication was not occurred in all cases. Conclusions: We concluded that although pseudocyst after sclerotherapy has high recurrence rate, sclerotherapy was an safe and effective method for conservative treatment of ovarian pseudocyst.

EDTA, 염산 테트라싸이클린, 구연산 처치가 치근면에 미치는 영향

안성희,채중규,김종관,조규성,Ahn, Seong-Hee,Chai, Jung-Kiu,Kim, Chong-Kwan,Cho, Kyoo-Sung 대한치주과학회 1999 Journal of Periodontal & Implant Science Vol.29 No.3

The goal of periodontal therapy is the periodontal regeneration by the removal of microorganisms and their toxic products from the periodontally diseased root surface. To achieve periodontal regeneration, root conditioning as an adjunct to root planing has been done. There are low pH etchants such as citric acid, tetracycline-HCl, and EDTA solution which is a neutral chelating agent. The purpose of present study was to examine the effect of root conditioning by citric acid, tetracycline HCl, and EDTA. Total 35 root specimens(6${\times}$3${\times}$2mm) were prepared from the periodontally diseased teeth, scaled and root planed. The specimens were treated with normal saline for 1 minute, saturated citric acid(pH 1) for 3 minutes, 50mg/ml tetracycline-HCl(pH 2) for 5 minutes, 15% EDTA(pH 7) for 5 minutes using rubbing technique. The specimens were examined under scanning electron microscopy at 1000, and 3000 magnification. On the microphotographs taken at 1000 magnification, the numbers of opened and patent dentinal tubules per unit area(10,640${\mu}m^2$) were counted. And the diameters of opened dentinal tubules per unit are (10,640${\mu}m^2$) were measured. The differences of number and diameter among all groups were statistically analyzed by Kruskal Wallis Test. The results were as follows; 1. In the specimens applied with normal saline(control group), the root surface was finely cracked, and was covered by irregular smear layer. Neither exposed dentinal tubules nor any patent dentinal tubules could be seen. 2. In the specimens applied with saturated citric acid(experimental 1 group), the globular collagen fibers were exposed around the peritubular space, and many dentinal tubules were revealed. 3. In the specimens applied with tetracycline-HCl(experimental 2 group), the process-like collagen fibers were exposed around the peritubular space, and some dentinal tubules were revealed. 4. In the specimens applied with 15% EDTA(experimental 3 group), the root surface was covered by the collagenous fibrillar network, and many dentinal tubules were revealed. 5. The numbers of opened and patent dentinal tubules were significantly more in exp. 1 group and exp. 3 group than in exp. 2 group(P<0.05). But there was no significant difference between exp. 1 group and exp. 3 group. In control group, the number of opened and patent dentinal tubules could not be counted because any dentinal tubules couldn't be seen. 6 . The diameter of opened dentinal tubules was significantly smaller in exp. 1 group and exp. 3 group than in exp. 2 group(P<0.05). But there was no significant difference between exp. 1 group and exp. 3 group. In control group, the diameter of opened dentinal tubules could not be measured because any dentinal tubules couldn't be seen. The results demonstrate that root conditioning with citric acid, tetracycline- HCl, and EDTA is more effective in periodontal healing than only root planing, and 15% EDTA solution can replace low pH etching agents such as citric acid, tetracycline-HCl for root conditioning.

민간소비 이상징후에 대한 속보성 모형 구축

안성희,이준기,하지은,Ahn, Sung-Hee,Lee, Zoonky,Ha, Ji-Eun 한국빅데이터학회 2017 한국빅데이터학회 학회지 Vol.2 No.1

재난 경제학 분야의 선행연구는 대부분 뒤늦은 거시지표 또는 특정 업종에 국한된 분석형태이다. 재난 예방이 무엇보다 중요하지만, 재난 발생 즉시 파급되는 실시간 영향도 분석 및 그에 따른 재건 정책 또한 예방 못지 않은 중요한 분야이다. 본 연구는 카드사의 실시간 빅데이터를 활용한 사건 연구로 세월호 참사와 메르스 사태로 인한 민간소비의 파급효과를 분석하였으며 Marketing Mix Modeling 방법론의 Idea를 활용하였다. 분석 결과 세월호 참사는 3개월에 걸쳐 민간소비가 위축된 반면 메르스 사태는 비슷한 규모로 1개월동안 일시적인 급격한 민간소비 감소현상을 보이고, 바로 회복하는 모습을 보였다. 본 연구의 초점은 재난이 종료되지 않은 시점에서 속보성으로 피해규모가 파악이 가능한지 알아보고자 한 것이며 분석모형을 주간 단위로 설계하여 시점을 이동하면서 분석했을 경우 속보성 지표로도 의미가 있다는 것을 확인하였다. 향후 재난 또는 사건 발생시 본 연구가 직관적인 모니터링 지표로서의 초석이 되길 기대한다. According to precedent research of disaster economics, most of the studies are either based on belated macroeconomic indicators or are limited to specific industries. It is certain that preventing disaster is important, but immediate analysis and reconstruction policy are crucial as well. This research analyzed the ripple effect of consumer spending followed by April 16 ferry disaster and MERS outbreak; it was done by applying credit card company's real-time big data with Marketing Mix Modeling. The main focus of this research is to see if it is possible to predict the scale of damage during ongoing disasters. It is found that setting up weekly MMM and moving the timeline draws significance conclusion. When disasters or events occur in future, this research may be the basis of building quick and intuitive indicator to monitor possible effects.

회계부정기업의 신뢰회복활동과 시장반응

안성희 ( Sung Hee Ahn ),황문호 ( Mun Ho Hwang ),박건민 ( Keon Min Park ) 한국회계학회 2018 회계저널 Vol.27 No.1

본 연구는 회계부정사실이 적발된 기업이 실추된 기업이미지와 주가를 회복하기 위해 어떠한 활동을 수행하는지 크게 다섯 가지-기업지배구조, 내부회계관리, 자발적 공시, 자사주 거래, 광고홍보활동-측면에서 살펴보고, 이들 신뢰회복활동이 주가에 미치는 영향을 분석하였다. 2003년부터 2013년까지 증권선물위원회의 감사보고서 감리를 통해 분식회계가 적발된 124개 기업을 분석한 결과는 다음과 같다. 첫째, 기업지배구조 개선과 관련하여 회계부정기업은 분식적발 이후에 사외이사 수를 증가시키고 있으나 사외이사 중 회계전문가의 비율은 오히려 감소하는 것으로 나타났다. 둘째, 내부회계관리제도의 강화에 있어서도 회계부정기업은 분식적발 이후에 내부회계관리제도 운영인력이 증가하고 있으나 내부회계관리제도 운영인력 중 회계전문가의 비율은 유의한 변화가 없는 것으로 나타났다. 셋째, 회계부정기업의 자발적 공시활동은 분식적발 이후에 오히려 감소하는 것으로 나타났다. 이는 회계부정의 적발사실이 기업의 자발적 공시활동을 위축시키고 있는 것으로 해석된다. 넷째, 회계부정기업의 자사주 매입량은 통제기업에 비해서는 다소 높은 것으로 나타났으나 분식적발전 기간에 비해서는 유의한 차이가 없는 것으로 나타났다. 마지막으로 회계부정기업의 광고홍보활동은 분식적발 전 기간이나 통제기업에 비해 유의한 차이가 없는 것으로 나타났다. 이러한 결과를 요약하면 우리나라 회계부정기업의 신뢰회복활동은, 외국의 사례(Farber, 2005; Chakravarthy et al. 2014)와 달리, 그리 활발하게 나타나지 않는 것으로 해석된다. 한편, 회계부정기업의 신뢰회복활동에 대한 시장반응을 살펴본 결과에서는 그나마 신뢰회복활동을 적극적으로 수행하는 기업일수록 그렇지 않은 기업에 비해 주식수익률의 하락폭이 작은 것으로 나타났으며, 특히 내부회계관리제도를 강화하거나 자발적 공시를 확대하는 기업에서 유의한 주식수익률 증가가 발견되었다. 본 연구는 회계부정의 원인이나 수단을 분석한 여러 선행연구들과 달리, 회계부정기업의 사후적 행태를 분석하고 있다는 점에서 차별점이 있다. 아울러 우리나라의 회계부정기업에서는 회계투명성을 개선하기 위한 노력이 잘 관찰되지 않는다는 본 연구결과는 감독당국으로 하여금 회계부정에 대한 조치가 회계품질의 실질적인 향상을 도모하는 방향으로 보다 강화될 필요가 있음을 제기하고 있다. This study examines the reputation recovering activities of accounting fraud firms after an accounting fraud. Accounting scandal drives a loss of firm’s reputation and market return. So we expect that fraud firms are likely to initiate the various kinds of activities to recover the reputation and minimize their market loss. Our sample consists of 124 fraud firms which are received the sanctions from FSS due to accounting fraud. The empirical results summarized as follows: First, fraud firms increase outsider directors but decrease the number of accounting experts outsider directors. Second, human resource in internal accounting control system is increased but the number of accounting expert among them is not significant change. Third, disclosure frequency of fraud firms after an accounting fraud is decreased. And other reputation recovering activities, including stock repurchase and advertising campaign, are not different from pre-fraud period significantly. These results suggest that fraud firms hardly perform the reputation recovering activities unlike overseas cases. Meanwhile, this study examines market responses for these activities. The result appears that the fraud firms which perform the essential activities to improve their financial quality reduce the decline of stock price. This study suggests a meaningful implication to shareholders and supervisory agency.

연결재무제표 중심의 회계정보 공시가 특수관계자 거래에 미친 영향

안성희(Sung Hee Ahn) 한국회계정보학회 2023 회계정보연구 Vol.41 No.4

Comply or Explain 방식의 기업지배구조 공시와 기업가치 - 핵심지표를 중심으로 -

안성희 ( Sung-hee Ahn ) 아시아.유럽미래학회 2021 유라시아연구 Vol.18 No.4

우리나라는 기업지배구조 모범규준의 실효성을 제고하기 위해 「Comply or Explain(원칙준수, 예외설명)」방식의 기업지배구조 공시제도를 도입하였다. 기업지배구조 공시제도에 따라, 기업들은 기업지배구조 모범규준을 적용한다면 그 사실을 밝히고(Comply), 모범규준을 적용하지 않는다면 그 이유를 상세히 설명(Explain)하는 기업지배구조보고서를 공시하고 있다. 동 제도는 지배구조의 투명성 향상을 통해 기업의 경쟁력을 강화하고 중장기 기업가치 제고에 기여하는 데 그 취지가 있다. Comply or Explain 방식의 기업지배 구조보고서는 2018년까지 자율적으로 공시되다가, 2019년부터 대규모 유가증권 상장기업에 한해 의무공시되고 있으며, 기업지배구조보고서가 제공하는 정보의 비교가능성과 유용성을 높이기 위해 정부당국에서 제시한 15대 핵심지표 준수여부를 O, X형태로 표기하고 있다. 본 연구는 기업지배구조 의무공시기업의 핵심지표 준수현황을 살펴보고, O, X 형태로 공시된 핵심지표 준수정도가 기업가치에 어떠한 영향을 미치는지를 분석한다. 본 연구의 표본은 2019년, 2020년에 O, X 형태로 핵심지표 준수여부를 기업지배구조보고서에 공시한 약 326개 기업-연도이다. 본 연구의 분석결과는 다음과 같다. 첫째, 우리나라 대규모 유가증권 상장기업은 지배 구조의 15개 핵심지표 중 8.4개 정도를 준수하는데 그쳐, 보다 적극적인 지배구조 개선 노력이 필요해 보인다. 핵심지표의 분류별로 살펴보면, 주주 관련 핵심지표 준수율이 약 32%로 가장 낮게 나타났으며, 감사기구 관련 핵심지표 준수율이 70%이상으로 가장 높은 것으로 나타났다. 15개의 개별 핵심지표 중에서는 집중투표제를 채택한 기업이 가장 적은 것으로 파악된다. 둘째, 핵심지표의 준수율이 높은 기업일수록 기업가치가 유의하게 높은 것으로 나타났으며, 이는 기업지배구조보고서상의 핵심지표 준수율이 높을수록 투자자들은 기업지배구조가 양호하다고 평가하고 있다는 것을 의미한다. 셋째, 이사회 및 감사기구와 관련된 핵심지표 준수율이 높을수록 기업가치에 유의한 정(+)의 영향을 미치는 것으로 나타난 반면, 주주관련 지표의 준수정도는 기업가치에 유의한 영향을 미치지 않는 것으로 나타났다. 이는 투자자들이 주주 관련 핵심지표 준수여부에 대해서는 차별적인 가치를 부여하지 않는 것으로 해석된다. 마지막으로, 개별 핵심지표 준수율이 기업가치에 미치는 영향을 살펴본 결과, 집중투표제 채택은 기업가치와 유의한 부(-)의 관계가 있는 것으로 나타난다. 이는 집중투표제의 채택이 경영권을 위협한다는 기업의 우려와 일맥상통한 결과이므로 핵심지표로서 적정한지에 대한 추가적인 고민이 필요해 보인다. 본 연구는 O, X형태의 핵심지표 준수여부가 포함된 Comply or Explain 방식의 기업지배구조 공시와 기업가치 간의 관계를 연구한 최초의 연구라는 공헌점이 존재한다. 또한 그간 선행연구에서는 이사회, 감사위원회 등 주요 기구의 기업지배구조 현황과 기업가치 간의 관계를 연구한 반면, 본 연구는 주주, 이사회, 감사기구를 포괄하는 정량화된 지배구조 수준을 토대로 기업지배구조와 기업가치 간의 관계를 연구했다는 측면에서 선행연구 대비 차별점을 갖는다. 본 연구의 결과는 2026년까지 전체 유가증권 상장기업으로 기업지배구조보고서 공시를 확대하고자 하는 정부의 정책을 지지하고 있다는 측면에서 의의를 갖는다. 최근 ESG가 화두인 상황에서 기업의 경영진은 법적인 의무에 따라 단순히 기업지배구조보고서를 작성ㆍ공시하는 데 그치는 것이 아니라, 장기적으로 기업의 가치를 재고하는 측면에서 해당 기업에 가장 바람직한 지배구조 모델을 찾아가는 것이 필요할 것으로 보인다. In order to improve the effectiveness of the best corporate governance standards, Korea introduced the corporate governance disclosure system of the “Comply or Explain” method. According to the Corporate Governance Disclosure System, companies disclose the Corporate Governance Report that explains the fact if they apply the Best Corporate Governance Standards (Comply) and explains why if they do not apply the Best Corporate Governance Codes (Explain). The purpose of this system is to enhance corporate competitiveness and to contribute to enhancing mid- to long-term corporate value by improving the transparency of corporate governance. The Comply or Explain method of corporate governance report was voluntarily disclosed until 2018, and has been made mandatory only for large-scale securities- listed companies from 2019. Compliance with the 15 core indicators suggested by the authorities is indicated in the form of O and X. This study examines the compliance status of core indicators of companies with mandatory corporate governance disclosure, and analyzes how the degree of compliance with key indicators disclosed in the form of O and X affects corporate value. The sample of this study is about 326 company-years that disclosed compliance with core indicators in the corporate governance report in the form of O and X in 2019 and 2020. The analysis results of this study are as follows. First, large-scale securities listed companies in Korea only comply with 8.4 out of 15 core indicators, suggesting that more active efforts to improve governance are needed. When looking at the core indicators by category, the shareholder-related core indicators compliance rate was the lowest at about 32%, and the compliance rate of the audit organization-related core indicators was the highest at over 70%. Among the 15 individual core indicators, it is found that the number of companies that adopted the concentrated voting system is the lowest. Second, the higher the compliance ratio of the core indicators, the higher the firm value was, which means that the higher the compliance ratio of the core indicators, the higher the investor’s evaluation of the corporate governance structure. Third, it was found that the higher the compliance ratio of core indicators related to the board of directors and monitoring organizations had a significant positive effect on the firm value, while compliance ratio of the shareholder related indicators did not have significant relationship with firm value. Finally, it appears that the adoption of the cumulative voting has a significant negative effect on the firm value. This is a result consistent with corporate concerns that the adoption of cumulative voting threatens management rights, so it seems necessary to consider whether it is appropriate as a core indicator. This study contributes that it is the first study to study the relationship between compliance of core indicators of corporate governance reports using Comply or Explain method and firm value. In addition, while previous studies have studied the relationship between corporate governance status and firm value of major organizations such as the board of directors and audit committees, this study is based on the quantified level of governance that includes shareholders, board of directors, and audit organizations. It is different from previous studies in that it studied the relationship between corporate values. This study supports the government’s policy to expand the disclosure of corporate governance reports to all companies listed on securities by 2026. Corporate management does not simply disclose corporate governance reports according to legal obligations, but seeks the most desirable governance model for enhancing firm value in the long term.

일개지역의 보건의료서비스 이용 평가

안성희(Sung Hee Ahn),이병화(Byung Wha Lee) 한국간호행정학회 2005 간호행정학회지 Vol.11 No.4

This study was to evaluate the utilization of health care service and to provide supportive data for health care policy making in one urban area in Korea. Method: This study tested the significance of public health service using the database of an university hospital and public health center from Feb. 2000 to Dec. 2004. Data were analyzed by multidimensional analysis and data mining technique and produced the information on the classification of utilization characteristics by main disease and the total cost of use and disease association with the users of the public health center. Results: The Results were as follows: 1) Top 10 diseases in the area accounted for 22.4% of total frequency for the most recent 5 years in university hospital, while 59.0% in public health center. 2) There were significant correlations between university hospital and public health center user`s insurance type and place of residence: It showed higher use of public health center for free service beneficiaries residing in Seoul than residents in nearby or local area. The medical insurance types for hospital users were more various than those for public health center users. 3) The use of hospital for patients of hypertension, diabetes mellitus and hyperlipidemia was tended to concentrate in mostly autumn and winter since August 2000, while the cost of using public health center for those patients has been steadily reduced since July 2000. 4) As a result of cluster analysis, there were classified into three homogeneous groups according to the total cost of using public health service, age, and the frequency of use, 5) The association analysis on patients with chronic disease in public health center produced a detailed information on accompanying diseases related to the incidence rate of disease of high frequency due to aging, information on drug abuse and immune disease. Conclusion: The health care policy for local community should be evaluated continuously. And the policy to build an integrated data warehousing by public health indicator system and to enhance the faithfulness of data is required.

간호사의 직무만족에 관한 논문 분석

안성희(Sung Hee Ahn) 한국간호행정학회 2000 간호행정학회지 Vol.6 No.3