아말감의 표면처리에 따른 복합레진과의 전단결합 강도에 관한 연구

박문희,조영곤,황호길 大韓齒科保存學會 1993 Restorative Dentistry & Endodontics Vol.18 No.1

직접 분사식 가솔린 엔진의 분사 조건 변화에 따른 실린더 내 분무 유동 특성에 관한 연구

전문수,장광진,황용하,최원호 忠州大學校 2005 한국교통대학교 논문집 Vol.40 No.2

This study presents the spray characteristics of high pressure swirl type gasoline injector for the application of direct-injection gasoline engine. For the purpose, Mie seattering technique and the PDPA(Phase Doppler Particle Analyzer) measurements were used for the fundamental spray characteristics, In-cylinder spray flow motion was also visualized in order to optimize combustion system of the engine. Various fuel injection conditions such as intake flow condition, different combustion chamber shape, fuel injection timing, and engine speed were considered to obtain the detailed in-cylinder spray characteristics by use of ICCD(Intensified Charge Coupled Device) camera through the single-cylinder potical engine. From the experimental results, the test injector shows a good low-end linearity between the dynamic flow and fuel injection pulse width and the fuel spray of 20mm or less in SMD(Sauter Mean Diameter) with good spray symmetry. In addition, the in-cylinder tumble flow has more effect on the homogeneous mixture formation than that of in-cylinder swirl flow at early injection mode and the in-cylinder swirl flow plays a better role of stratified mixture preparation than tumble flow at late injection mode.

서울의 Penicillinase Producing Neisseria Gonorrhoeae 발생빈도(1996)

김재홍,황동규,전재홍,김윤석,김중환,김용준,이창균,임동진,김현수,조창근,김경문,박상훈,전우형,김희성,이호정,차명수,김갑형,김형석,김석우,황지환,박병순,권오상,이민수,송기훈,성소영,이인섭,부태성 대한화학요법학회 1999 대한화학요법학회지 Vol.17 No.2

Background : In recent years, gonorrhea has been panedemic and remains one of the most commom STDs in the world, especially in developing countries. Objective & Methods: For the detection of a more effective therapeutic regimen and assessing the prevalence of PPNG, we have been trying to study the patients who have visited the VD Clinic of Choong-Ku Public Health Center in Seoul since 1980 by means of the chromogenic cephalosporin method. Results: In 1996, 139 strains of N. gonorrhoeae were isolated, among which 53(39.0%) were PPNG. Conclusion: Our results suggests that after a peak of 74.3% in 1993, the prevalence of PPNG in Seoul is gradually declining.

Development of a New Personal Magnetic Field Exposure Estimation Method for Use in Epidemiological EMF Surveys among Children under 17 Years of Age

Kwang-Ho Yang,Mun-No Ju,Sung-Ho Myung,Koo-Yong Shin,Gi-Hyun Hwang,June-Ho Park 대한전기학회 2012 Journal of Electrical Engineering & Technology Vol.7 No.3

A number of scientific researches are currently being conducted on the potential health hazards of power frequency electric and magnetic field (EMF). There exists a non-objective and psychological belief that they are harmful, although no scientific and objective proof of such exists. This possible health risk from ELF magnetic field (MF) exposure, especially for children under 17 years of age, is currently one of Korea’s most highly contested social issues. Therefore, to assess the magnetic field exposure levels of those children in their general living environments, the personal MF exposure levels of 436 subjects were measured for about 6 years using government funding. Using the measured database, estimation formulas were developed to predict personal MF exposure levels. These formulas can serve as valuable tools in estimating 24-hour personal MF exposure levels without directly measuring the exposure. Three types of estimation formulas were developed by applying evolutionary computation methods such as genetic algorithm (GA) and genetic programming (GP). After tuning the database, the final three formulas with the smallest estimation error were selected, where the target estimation error was approximately 0.03 μT. The seven parameters of each of these three formulas are gender (G), age (A), house type (H), house size (HS), distance between the subject’s residence and a power line (RD), power line voltage class (KV), and the usage conditions of electric appliances (RULE).

연구논문 : 회계법인 특성이 감사보수 결정에 미치는 영향

황문호 ( Mun Ho Hwang ) 한국회계학회 2013 회계저널 Vol.22 No.2

본 연구는 회계법인의 다양한 특성이 감사보수 결정에 미치는 영향을 분석한다. 구체적으로 회계법인의 규모, 명성, 수익성, 재무건전성, 감사수입비중, 소속회계사의 평균 감사경력과 감사 보수 사이에 체계적 관련성이 나타날 수 있음을 가설로 설정하고 이를 실증적으로 분석한다. 아울러 이들 특성이 감사시간과 시간당 감사보수에 미치는 영향을 함께 검토함으로써 회계법인의 감사노력투입에 관한 차별적 행태를 살펴본다. 2004년부터 2008년에 걸쳐, 감사보수 자료를 입수할 수 있는 5,719기업-년도를 대상으로 분석한 결과는 다음과 같다. 첫째, 회계법인의 규모와 명성은 예상한대로 감사보수에 유의한 양(+)의 효과를 미치는 것으로 나타났다. 이는 규모가 큰 회계법인이 제공하는 높은 손해배상능력과 명성으로 인지되는 높은 감사품질이 감사보수 결정에 유리하게 작용하고 있음을 의미한다. 둘째, 회계법인의 수익성이 저조하고 재무건전성이 취약할수록 감사보수는 유의하게 감소하는 것으로 나타났으며, 특히 부채비율이 높은 대형(Big 4) 회계법인일수록 감사보수의 감소폭이 큰 것으로 나타났다. 이는 수익성과 재무건전성이 낮은 회계법인일수록 고객을 확보하기 위한 저가수임행태가 두드러짐을 시사하며, 고정비의 부담이 높은 대형 회계법인일수록 보다 적극적인 보수할인이 나타나는 것으로 이해된다. 셋째, 회계법인의 감사수입비중이 높을수록 감사보수는 증가하는 반면 소속회계사의 감사경력이 높을수록 감사보수와 감사투입시간은 감소하는 것으로 나타났다. 마지 막으로, 회계법인의 특성에 따른 감사보수 결정구조의 차이를 분석한 결과에서는 회계법인의 규모가 클수록 감사업무의 위험요인에 대한 보수요율이 증가하는 것으로 나타났다. 이는 규모가 큰 회계법인일수록 위험회피성향이 높아짐을 시사하는 한편 개별 감사보수 결정요인들에 대한 감사 요율(pricing rate)이 회계법인의 특성에 따라 차별될 수 있음을 보여주는 결과이다. 본 연구는 감사보수 결정과정에 있어 감사서비스의 공급자인 회계법인의 역할에 초점을 두고 있다는 점에서 선행연구와 차별된다. 아울러 회계법인의 재무적?비재무적 특성이 감사보수에 유의한 영향을 미치고 있음을 제시함으로써 감사보수 결정요인 연구의 외연을 확장하고 있다. 또한 회계법인의 특성에 따라 감사보수 결정구조가 달라짐을 보여준 결과는 자본시장에서 직접적으로 관찰하기 어려운 회계법인의 의사결정과정을 이해하는데 유용한 통찰력을 제공하는 것으로 판단된다. This study investigates how auditor`s financial and non financial characteristics affect audit fee and audit fee decision-making. Specifically, it is test whether auditor characteristics variables, such as, auditors` size, reputation, profitability, financial soundness, degree of revenue concentration on audit service, and individual auditor`s experience determine the dynamics of audit fee negotiation. Additionally, this study examines auditor`s differential behaviour in audit work by analyzing the effect of auditor`s characteristic on audit hours and audit fee per hour. This paper investigates audit fee data of 5,719 firms-year from 2004 to 2008, and the results are as follow. First, as anticipated, it is observed that the bigger auditor`s size and the better auditor`s reputation is, the higher the audit fees are. This result indicates that high ability to indemnify represented by auditors` size and high-quality audit services assumed on good reputation of those have positive influence on determination of audit fees. Second, it is observed that the less profitability and the weaker financial soundness of audit firms are, the lower the audit fees are. Especially in Big 4 audit firms, audit fee decreases relatively high as the leverage ratio increases. This means that auditors with low profitability and financial soundness make much effort to accept and maintain clients by participating in fee-dumping competitions and Big 4 with high fixed costs burden have pressure to provide discounts on audit fees to cover such costs. Third, it is observed that while audit firms with high degree of revenue concentration spend more input time on audit, more experienced auditors are likely to demand low audit fees and spend less hours on audit. Lastly, the study of effect on auditor`s characteristics on determinants of audit fees shows that unit audit fee ratio that takes into consideration of audit scope and risks tends to increases as the size of auditors gets bigger. This implies that the bigger auditors are more sensitive to audit risks and also present that determinants of audit fees are fundamentally differentiated by auditors` characteristics. This paper differs from precedents studies as it examines determinants of audit fees by focusing on roles of auditors. Also, this paper extends the scope of studies on audit fees by presenting the empirical results that diverse and specific characteristics of auditors determine the audit fees. In conclusion, this paper helps understand the decision making process of auditors by verifying differentiated determinants of audit fees based on the auditors` characteristics which may be difficult to observe directly.

음향모드를 고려한 공동주택 중량충격음 소음해석

문대호(Mun, Dae-Ho),박홍근(Park, Hong-Gun),황재승(Hwang, Jae-Seung),홍건호(Hong, Geon-Ho),임주혁(Im, Ju-Hyeuk) 한국소음진동공학회 2012 한국소음진동공학회 논문집 Vol.22 No.7

Numerical analysis was performed to investigate the heavy-weight impact noise of apartment houses. The FEM is practical method for prediction of low-frequency indoor noise. The results of numerical analysis, the shape of the acoustic modes in room-2 are similar to that of acoustic pressure field at the fundamental frequency of acoustic modes. And the acoustic pressure was amplified at the natural frequency of the acoustic modes and structural modes. The numerical analysis result of sound pressure level at 63 Hz and 125 Hz octave-band center frequency are similar to the test results, but at 250 Hz and 500 Hz have some errors. Considering most of bang-machine force spectrum exists below 100 Hz, the noise at 250 Hz and 500 Hz are not important for heavy-weight impact noise. Thus, the FEM numerical analysis method for heavy-weight impact noise can apply to estimate heavy-weight impact noise for various building systems.

치골 부위의 CT 적층 영상을 활용한 3D 기하학적 곡면 모델로의 가공

황호진(Ho-Jin Hwang),문두환(Duhwan Mun),황진상(Jinsang Hwang) (사)한국CDE학회 2010 한국CDE학회 논문집 Vol.15 No.3

3D CAD technology has been extended to a medical area including dental clinic beyond industrial design. The 2D images obtained by CT(Computerized Tomography) and MRI(Magnetic Resonance Imaging) are not intuitive, and thus the volume rendering technique, which transforms 2D data into 3D anatomic information, has been in practical use. This paper has focused on a method and its implementation for forming 3D geometric surface model from laminated CT images of the pubis. The implemented system could support a dental clinic to observe and examine the status of a patient"s pubis before implant surgery. The supplement of 3D implant model would help dental surgeons settle operation plans more safely and confidently. It also would be utilized with teaching materials for a practice and training.

회계법인의 재무적 특성이 감사품질에 미치는 영향

황문호 ( Mun Ho Hwang ),이정엽 ( Jung Youp Lee ),안성희 ( Sunghee Ahn ) 한국회계학회 2015 회계저널 Vol.24 No.4

감사품질이 외부감사인의 적격성과 독립성에 의해 결정될 수 있음을 전제하면, 회계법인의 재무적 특성은 이들 적격성과 독립성에 직 간접적인 영향을 미침으로써 결과적으로 감사품질과도 유의한 영향관계를 맺을 것으로 예상된다. 본 연구는 회계법인의 사업보고서로부터 감사품질과 관련성이 높을 것으로 예상되는 재무적 특성변수를 선별한 후, 이들 특성과 감사품질의 관계를 실증적으로 분석하였다. 구체적으로 본 연구는 회계법인의 생산성, 수익성, 재무건전성, 감사매출비중 등이 감사품질에 미치는 영향을 분석하였다. 본 연구는 국내 121개 회계법인이 2004년부터 2010년까지 수행한 7,203기업-연도의 외부감사업무를 대상으로 분석하였으며, 감사품질의 대용치는 피감사기업의 이익 속성을 나타내는 재량적 발생액과 회계오류 여부를 사용하였다. 실증분석 결과, 재무건전성이 낮은 회계법인일수록 감사품질이 낮은 것으로 나타났으며, 매출액에서 감사업무가 차지하는 비중이 높을수록 전반적인 감사품질이 높은 것으로 나타났다. 또한 등록회계사 1인당 매출액이 많을수록 회계사의 업무부담이 가중되어 피감사기업의 재무제표에 오류가 포함될 가능성이 높은 것으로 나타났다. 감사품질을 결정하는 주요 주체는 외부감사인이라는 점에서 회계법인의 특성과 감사품질의 관계를 밝히는 것은 감사연구에서 매우 중요한 분야이다. 본 연구는 회계법인의 규모나 산업전문성 등에 초점을 맞춰왔던 선행연구를 확장하여 회계법인의 재무적 특성과 감사품질의 관계를 분석하였다는 점에서 차별성이 있다. 아울러 감사품질의 제고를 위해서는 회계법인의 재무상태나 수익구조가 모니터링 될 필요성이 있음을 제기하는 본 연구결과는 회계감독기관이나 자본시장의 이해관계자들에게 유용한 시사점을 제공하는 것으로 판단된다. This paper examines the relation between auditor``s financial characteristics and audit quality. Given that audit quality is jointly determined by auditor competence and independence, auditor's financial characteristics, such as productivity, profitability, financial soundness, and relative importance of audit service, may have an impact on audit quality by directly/indirectly affecting auditor competence and independence. To test the association between auditor``s financial characteristics and audit quality, this paper uses performance matched discretionary accruals(PMDA), and accounting errors(ERROR) as proxies for audit quality. Also we consider productivity, profitability, financial soundness, and relative importance of audit service as a auditor``s financial characteristics. We predict that the higher productivity is, the lower audit quality is.(hypothesis 1) This is based on Choe(2012) reporting that immoderate works of individual CPA cause of low-audit quality. We use the revenue per a CPA as a proxy for productivity. Also, we anticipate that the worse auditor``s profitability and financial soundness are, the lower audit quality is.(hypothesis 2 and 3) Because auditors with poor profitability and financial soundness can tend to discount audit fee for accepting business, this may lead to spend less audit hours than required hours and affect negatively to audit quality. Also they may be exposed to opinion shopping more easily than auditors with good financial soundness. Lastly, we consider the relative importance of audit service. The higher the relative weight of revenue from audit service in audit firm is, the more audit firm may be concerned in audit service in order to prevent the loss of reputation from audit failures.(hypothesis 4) This paper investigates audit quality data of 7,203 firms-years from 2004 to 2010, and the results are as follows. First, the likelihood that errors are included in client firms`` financial statements decreases as auditor's productivity decrease. This means that the immoderate works of individual CPA can induce some mistakes and affect to audit quality negatively. Second, it is observed that the weaker financial soundness of audit firms are, the lower the audit quality is. This implies that auditors with poor financial soundness provide the poor auditing service, because they tend to excessively discount the audit fees and accept business with the purpose of recovering the financial status. Third, audit quality is positively related with relative importance of auditing in auditor``s total revenue. Audit firms with high revenue from audit service are specialized in auditing, so the potential loss from audit failures can be large to them. This result implies that auditors relatively specialized in audit service are more careful of audit quality. Investigating the relation between auditor characteristics and audit quality can be viewed as one of the primary subjects in audit research. Extending the prior studies which mainly focus on the size or the industry expertise as auditor``s characteristics. Our contribution is that we incorporates various financial characteristics of auditors, which are productivity, profitability, financial soundness, and relative importance of audit service. Especially, we find that auditor``s financial soundness and the importance of audit service affect to audit quality. The results that audit firms`` various characteristics should be taken into account for the improvement of audit quality have implications for the supervisory authority for audit firms and market participants.

간경변 환자의 폐확산능에 대한 연구

박문승(Mun Seung Park),박근태(Geun Tae Park),김진배(Jin Bae Kim),황선호(Seon Ho Hwang),윤호주(Ho Joo Yoon),함준수(Joon Soo Hahm),기춘석(Choon Suhk Kee),박경남(Kyung Nam Park),이민호(Min Ho Lee) 대한내과학회 1997 대한내과학회지 Vol.53 No.1

N/A About a third of the patients with decompensated liver cirrhosis have reduced arterial oxygen saturation and are sometimes cyanosed in the absence of any apparent lung or heart disease; There is a reduction of diffusing capacity without a restrictive ventilatory defect. The aim of this study was to determine diffusing capacities in patients with chronic liver- diseases. The diffusing capacities and arterial oxygen saturations were measured in 25 patients with chronic active hepatitis(CAH), 9 early cirrhotics (early LC), 36 cirrhotics(Child`s class A) and 11 cirrhotics(Child`s class B). The anterior tibial area was observed for pitting edema, and Thallium-201 test per rectum(shunt index) was done. Hypoxemia was not observed in all subjects. The number of cases with decreased pulmonary diffusing capacity (DLco) is 3/25(12.0%) for CAH, 3/9(33.3%) for CAH with early liver cirrhosis(LC), 17/36(47.2%) for LC(Child`s class A) and 6/11(54.5%) for LC(Child`s class B). The mean±standard deviation of Dlco(% predicred) are 93.1±12.1 for CAH, 85.7±12.3 for CAH with early LC, 82.2±14.7 for LC(Child`s class A) and 80.4±6.9 for LC(Child`s class B), There is a significant difference between DLco in CAH and that in LC(Child`s class A)(p<0.01). Patients with higher shunt index(>0.3) had significantly lower DLco than these with lower shunt index(<0.3)(76.4±9.7% vs. 89.3±13.3%)(p<0.01). The DLco was also lower in patients with pitting edema(77.3±10.2%) than in those without pitting edema(85.5±13.8%) (p<0.01). These results summarized that the DLco was low in patients with cirrhosis and with higher shunt index(>0.3) or pitting edema. This may be due to an increased systemic blood flow shunt and an increased generalized interstitial edema. Pulmonary function tests including diffusing capacity may be useful as prognostic parameters in patients with chronic liver disease, especially in those with CAH or early LC.

차별적 감사수요에 따른 Big 4 감사인의 가치관련성

황문호(Mun Ho Hwang),안성희(Sunghee Ahn) 대한경영학회 2015 大韓經營學會誌 Vol.28 No.1