감사시차의 결정요인에 관한 연구

배진철(Bae, Jin-Cheol),첩기룡(Tie, Ji-Long),임충혁(Im, Chung-Hyeok),김명인(Kim, Myung-In) 한국국제회계학회 2018 국제회계연구 Vol.0 No.79

본 연구는 한국채택국제회계기준(K-IFRS) 도입 전후로 감사시차 및 감사시차 결정요인에 유의한 변화를 갖는지 검증하고자 한다. 감사시차는 결산일로부터 감사보고서일까지의 기간으로 측정되며, 감사 효율성을 의미하는 동시에 재무제표의 적시성을 결정하는 중요한 요인이다. 지금까지 감사시차에 영향을 미치는 요인들을 확인하기 위한 많은 선행연구들이 있었다. 이러한 선행연구들에서 파악된 다양한 요인들을 고려하여 K-IFRS 도입 기간인 2011년을 중심으로 전후 각 6년간의 표본을 구성하였다. K-IFRS 도입이 감사시차를 증가 혹은 감소시켰는지, 혹은 감사시차에 아무런 영향을 미치지 않았는지 검증함으로써 K-IFRS 도입 효과를 확인하고, 향후 K-IFRS 제정과 개정에 근거자료가 되고자 하는 데에 본 연구의 의의가 있다. 또한 K-IFRS 도입 전후로 감사시차가 달라졌다면, K-IFRS 도입전후로 감사시차에 영향을 미치는 감사시차 결정요인이 변화하였기 때문일 것이다. 그러므로 K-IFRS 도입 전후로 나누어 감사시차 결정요인이 감사시차에 미치는 영향을 살펴보았다. 실증분석결과는 다음과 같다. 첫째, K-IFRS 도입 이후에 감사시차는 유의하게 증가하였다. 즉 KIFRS의 도입 이후 결산일과 감사보고일 사이의 기간이 증가한 것이다. 둘째, K-IFRS 도입 이전과 이후로 감사시차 결정요인이 감사시차에 미치는 영향은 각각 다르게 작용한다는 것을 알 수 있었다. KIFRS 도입 전 감사시차에 음(-)의 영향을 미치던 기업규모는 K-IFRS 도입 이후 그 크기가 감소했다. 반대로 K-IFRS 도입 전 감사시차에 양(+)의 영향을 미치던 대형회계법인 감사유무와 당기순손실보고 유무는 그 영향이 감소하였다. 부채비율은 감사시차에 미치던 양(+)의 영향이 K-IFRS 도입이후 더 강해졌다. 본 연구는 K-IFRS 도입 이후 감사시차 결정요인들의 변화를 KOSPI와 KOSDAQ시장을 구분하여 검증함으로써 감사효율성과 재무보고 적시성을 중시하는 실무계, 학계, 투자자 및 정책입안자 등에게 유용한 시사점을 제공할 것이다. This paper investigates whether the mandatory adoption of K-IFRS affects the audit report lag and more specifically examines the effect on the determinants of audit report lag. Audit report lag, measured by the period from fiscal year-end date to audit report date, is closely associated with the audit efficiency as well as the timeliness of financial statement. Given that prior studies have shown the determinants affecting audit report lag such as leverage, firm size, auditor size, loss firm, etc., this study focuses on not only how K-IFRS adoption influences the days of audit report lag but also how specifically K-IFRS adoption changes each determinant of audit report lag. We construct our sample with each 6 years before and after K-IFRS adoption in 2011 for the period from 2005 to 2016. We find that the mandatory K-IFRS adoption significantly increases audit report lag, and it also significantly changes the impact of determinants on audit report lag. Specifically, we show that the effects of the determinants including firm size, Big 4 auditor (type of auditor size), loss firm significantly decrease after K-IFRS adoption but the effect of financial leverage significantly increases after K-IFRS adoption. Our results contribute to current literature regarding audit and K-IFRS adoption. First of all, it is the first study to show that K-IFRS adoption increases audit report lag in Korea while European prior studies present a significant decrease in audit report lag after IFRS adoption. Second, we interpret our evidence of higher impact of financial leverage on audit report lag as suggesting that creditors are more concerned about K-IFRS adoption, which delays the submission of audit report. We believe that these findings will provide a useful guideline to auditors, standard setters, government, practitioners and other stakeholders.

부산·울산·경남지역 직업병 감시체계

김정일,김병권,김정원,채창호,이철호,강동묵,김지홍,김진하,김영욱,이영하,이지호,김정호,윤형렬,유철인,정백근,장태원,김운규,윤동영,강진욱,김종은,안진홍,이동준,장준호,이광영,송혜란,최영희,이용환,조병만,최홍렬,고상백,김은아,이유진,홍영습,정갑열,김정만,김준연 大韓産業醫學會 2004 대한직업환경의학회지 Vol.16 No.1

Objective: Occupational medicine specialists in the Busan, Ulsan and Kyung-Nam areas established an area-based occupational disease surveillance system and used this system to collected case information for the purpose of preventing occupational diseases Methods: l l hospital participated in this system. The authors selected five main diseases, which were hand-arm vibration syndrome (HAVS), work-related musculoskeletal disorder (WRMSD), occupational asthma, occupational skin disease and occupational and occupational lung cancer and established their case definitions. All cases were reported on the web, and real time analysis was conducted. Results: Between April 2001 and April 2003, 192 cases of HAVS, 118 cases of WRMSD, 33 cases of occupational asthma, 17 cases of occupational skin disease and 17 cases of occupational lung cancer (for a total of 377 cases of these five main diseases) were reported. most of the HAVS cases came from shipbuilding, and 172 of them (92.7%) were associated with grinding. Of the four main types of WRMSD, carpal tunnel syndrome (CTS) was the most prevalent with 46 cases and shipbuilding was also the main industry involved (83.9%). The ergonomic risk factors involved mainly associated with the hand. In 19 (57.6%) and 4 (12.1%) cases of occupational asthma, the agents involved. The causative agents of occupational lung cancer included Cr, welding fume, PAH, Ni, etc. 10(58.8%) of the cases were diagnosed as squamous cell carcinoma and 5(29.4%) as adenoma. Conclusion: This result showed that an area-based occupational disease surveillance system might provide an effective method of evaluating the prevalence of such diseases, however the Busan, Ulsan and Kyung-Nam provinces are too large to be treated as individual areas. Therefore, the authors suggest that each province should establish its own surveillance system.

수열합성 반응에 의한 3mol % 지르코니아 세라믹의 Fe2+, Fe3+, Er3+치환에 따른 상변태와 물성 변화

변지철, 이현철, 김택남, 류재경 배재대학교 공학연구소 2017 공학논문집 Vol.19 No.1

Zirconia is a heat-resistant material with a high melting temperature(2700℃) and has low thermal conductivity and excellent corrosion resistance. However, application has been limited due to brittleness, which is a disadvantage of ceramic materials. As a way to improve this, the addition of Y3+ improves the strength by phase transformation, which can improve the brittle problem, which is a disadvantage of ceramic. Many studies have been conducted on the addition of Y3+ after the addition has been found to be more efficient than the other additives. In this experiment, have studied the additives that replace this Y3+. Expeiments on the possibility of replacing Y3+ by adding an alternative additive considering Zr-sol(Fe2+, Fe3+, Er3+) in consideration of Atomic size, Crystal ionic raddi and Effective Ionic raddi. ZOC(ZrOCl2*8H2O) was dissolved in distilled water and synthesized by hydrothermal synthesis at 160℃ for 24hours. The formed Zr-sol was separated into a supernatant and precipitate. The supernatant was washed with distilled water, and the presence of chloride ion was confirmed using AgNO3. And add to the cleaned Zr-sol an additive that is believed to be a substitute for Y3+. The prepared Zirconia was calcined at 900℃ for 2hours, and the crystal phase was analyzed by XRD similar that of YSZ. The calcined powder was uniaxial pressed and sintered at 1500℃ for 2hours. The sintered specimens were first measured for specific gravity. And the particle size distribution, EDAX and FESEM were measured. 지르코니아는 고온에선 용융하는 (2700℃) 낮은 열전도율과 부식저항이 우수한 세라믹이다. 이에 우수한 파괴인성을 주기 위해 3 mol % Y를 첨가하게 되고, 상온에서 정방정 상으로 존재함으로써 파괴인성이 증가한 것으로 알려져 있다. 따라서 본 실험에서는 Y와 유효 원자 반경이 유사한 Er3+ (89pm)를 첨가함으로써, 과연 어떤 변화가 나타나는지를 알아보았다. 또한 원자가가 유사한 Fe3+와 Fe2+ 를 첨가하여 물성변화와 상변화를 조사하였다. 연구결과 이온 반경이 Y와 유사한 Er3+에서는 완전한 정방정상과 밀도, 투광율 (일부 파장은 제외)을 나타내었으나, 이온 반경이 약1/2 인 Fe2+, Fe3+를 첨가한 경우에는 단사정과 비정질 그리고, 650nm이하의 파장에서는 거의 투광하지 않는 현상을 보였다.

한국인 알코올의존환자에서의 제1형 부신피질자극 호르몬 분비 촉진 호르몬수용체의 유전자 다형성에 관한 연구

김철민,김성곤,김지훈,김현경,김미경,유정현,민은정 대한생물치료정신의학회 2011 생물치료정신의학 Vol.17 No.2

스트레스 반응에 중요한 역할을 하고 있는 CRHR1 유전자 SNP와 알코올 의존과의 연관성에 관한 선행 연구들이 있다. 이에 본 연구는 백인을 대상으로 조사했던 기존연구와는 달리 한국인 남녀를 대상으로 하여 알코올 의존군과 정상 대조군의 CRHR1 유전자형 빈도 및 대립유전자형 빈도를 비교하였다. 본 연구의 연구대상자들은 알코올 의존군 268명(남자 218명, 여자 50명)과 정상 대조군 137명(남자 78명, 여자 59명)이었다. CRHR1 유전자 SNP를 SNP database와 선행연구를 근거로 선정한 후, 연구 대상자들의 이러한 SNP 유전자형을 PCRRFLP방법으로 조사하였다. 그 결과, 한국인의 CRHR1 유전자 SNPs로 7개(rs242938, rs404623, rs28364027, rs16940686, rs937, rs878886, rs878887)가 분석되었다. 이중 rs28364027의 A 대립 유전자의 빈도는 남녀 각각에서 알코올 의존군이 대조군보다 유의하게 높았다. 그리고 rs28364027의 AA 유전자형 및 A 대립 유전자와 rs878886의 CC유전자형 및 C 대립유전자의 빈도는 알코올 의존군내에서 여성이 남성보다 유의하게 높았다. 이러한 결과를 종합해 보면 CRHR1 유전자 SNP가 알코올 의존의 유전적 원인의 중요한 요인일 가능성을 제시하고 있다. 또 이러한 CRHR1 유전자 SNP가 알코올 의존의 유전적 원인에서 남녀간 차이를 설명할 수 있을 가능성도 시사하고 있다. Objectives:There were several preceding studies investigating the association between alcohol dependence and corticotropine releasing hormone receptor1(CRHR1) gene SNPs that play an important role in response to stress. The frequencies of CRHR1 genotypes and alleles were compared between alcohol-dependent patients and normal control subjects. Methods:The subjects were 268 alcohol-dependent patients(218 males, 50 females) and 137 normal controls(78 male, 59 female). CRHR1 gene SNPs were investigated according to the SNP database and the results from previous studies, and their genotypes were analyzed by polymerase chain reaction(PCR) and restriction fragment length polymorphism(RFLP). Results:Seven CRHR1 gene SNPs(rs242938, rs404623, rs28364027, rs16940686, rs937, rs878886, rs878887) were found in Korean subjects. The frequency of rs28364027 A allele was significantly higher in alcohol-dependent patients than normal controls in both genders. In alcohol-dependent patients, the frequencies of AA genotype and A allele of rs28364027, and of CC genotype and C allele of rs878886 were higher in female than male. Conclusion:These results suggest that CRHR1 gene SNP is one of the important genetic factors in the etiology of alcohol dependence. And also it is supposed that the different frequency of SNP genotype could explain stress-related gender difference in the genetic etiology of alcohol dependence.

실록실화 폴리프로필렌 섬유의 열적 거동 및 인장특성

지동선,윤철수 단국대학교 2001 산업기술연구 Vol.2 No.-

Siloxylated polypropylene fibers using two polymers of polypropylene and aluminosiloxane were prepared by melt blending. The effects of blending ratio on the thermal behaviors and tensile properties of siloxylated polypropylene fibers were study. The thermal behaviors, X-ray diffraction, and tensile properties of siloxylated polypropylene fibers were investigated be DSC, X-ray, and UTM analyses. It was found that the melting temperature of siloxylated polypropylene blend were not changes with increasing the aluminosiloxane contents. But heat of fusion of siloxylated polypropylene blend were decreased with aluminosiloxane contents. In addition, the peak intensity of siloxylated polypropylene blend in X-ray diffraction pattern was decreased with increasing the aluminosiloxane contents. After these blends were prepared as a fiber, ones tensile properties were measured. The tensile strength and the tensile modulus were decreased with increasing the contents of aluminosiloxane in the siloxylated polypropylene fibers. Also, the elongation at break was increased with increasing the contents of aluminosiloxane in the siloxylated polypropylene fibers. From these results, in case of introducing aluminosiloxane to polypropylene, the miscibility of polypropylene was improved.

골수 이식을 받은 만성 골수성 백혈병 환자의 Tc-99m MDP 골스캔에서 우연히 발견된 비장 Hemochromatosis

안병철,서지형,배진호,정신영,이재태,이규보 대한핵의학회 2004 핵의학 분자영상 Vol.38 No.1

Purpose: Tc-99m MDP bone scan was performed to evaluate a generalized bone pain in a 24-year-old male chronic myelogenous leukemia patient who received bone marrow transplantation at 7 months ago. The patient had received large amounts of blood transfusion for managing symptoms related to anemia. Bone scan revealed substantial splenic tracer uptake. Magnetic resonance image and laboratory evidence of hemochromatosis suggests that the presence of large quantities of iron in the spleen of this patient may have been responsible for the splenic uptake of the bone scanning agent. The authors report a case of splenic hemochromatosis incidentally found on Tc-99m MDP bone scan.

중합방법에 따른 레진과 콤포머의 FTIR을 이용한 중합도 측정

배지명,김광만,김경남,김호철 대한치과기재학회 1998 대한치과재료학회지 Vol.25 No.2

The degree of conversion(DC) of composite resins are closely correlated with the mechanical properties. Fourier Transform Infrared(FTIR) Analysis is currently used to determine the DC for many advantages. In this study, three composite resins ; Aelitefil(AF; U.S.A.), VeridonFil-Photo(VF; Korea), Z-100(ZH; U.S.A.) and two compomers; Compoglass(CG; Lichtenstein), Dyract(DR; Germany) were used to make specimens with thickness of 0.1 ±0.02㎜. After one group of samples were light-cured for 20 second and those of the other group were Argon laser-cured with 0.23W continuous mode for 5 second, all the samples were kept dry at 37℃ for 24h. From the spectra acquired on an FTIR spectrometer(Bruker IFS 88, Germany), the aliphatic C=C absorbance peak at 1640㎝-¹ and the N-H reference peak at 3380㎝-¹ were measured using a standard baseline technique. The ratios of absorbance of C=C/N-H before polymerization to that of C=C/N-H after polymerization were used to calculate the residual C=C bonds. The results were as follows ; 1. The descending order of the degree of conversion was VF>AF>ZH, CG>DR in light cured group(p<0.05). 2. The descending order of the degree of conversion was VF>AF>CG>ZH, DR in laser cured group(p<0.05). 3. The degree of conversion of light-cured group was higher than laser-cured one only in ZH and not significantly different in other materials(p<0.05). In conclusion, the argon laser showed efficient curing capacity compared with light curing unit except ZH and the degree of conversion of compomer was inclined to be lower than that of composite resin.

광범위 베타 락탐계 항생제 분해 효소를 생성하는 폐렴간균에 의한 균혈증이 발생한 환자에서 감영의 위험 인자 및 치료 결과

강철인,김성한,방지환,김홍빈,박상원,최영주,오명돈,김의종,최강원 대한감염학회 2003 감염과 화학요법 Vol.35 No.2

목적 : 본 연구는 ESBL을 생성하는 K. pneumoniae에 의한 균혈증 환자에서 감염의 위험 인자 및 치료 결과를 알아보고자 시행하였다. 방법 : 1998년 1월부터 2002년 4월까지 혈액 배양 검사에서 동정된 K. pneumoniae를 대상으로 NCCLS guidelines과 이중 디스크 확산법(double-disk diffusion test)을 이용하여 ESBL 생성 여부를 확인하였다. ESBL 생성 균주에 의한 균혈증 환자 60명(환자군)에 대해 ESBL을 생성하지 않는 균주에 의한 균혈증 환자들(대조군)을 연령, 성별, 균혈증 발생 시점을 고려하여 1:2 또는 1:3으로 배정하였다. 총 159명의 대조군을 선정하였고 후향적인 환자-대조군 연구를 시행하였다. 결과 : 환자군과 대조군 사이에 연령, 성별, APACHE Ⅱ score, 주된 감염 부위의 유의한 차이는 없었다. ESBL을 생성하는 K. pneumoniae에 의한 균혈증이 발생할 독립적인 위험 인자에는 요관 삽입, 균혈증 발생 이전 72시간 동안 침습적인 시술을 받은 경우, 균혈증 발생 이전 30일 동안 투여받은 항생제 개수가 있었다. 초기 항생제 치료 72시간 후의 반응을 평가하였을 때, 완전 반응(complete response)은 대조군에서 더 많았고(13.3% vs. 40.3%, P<0.001), 치료 실패(treatment failure)는 환자군에서 더 많았다(33.3% vs. 11.9%, P<0.001). 7일 사망률은 환자군에서 20% (12/60), 대조군에서 15.6% (25/159)이었고(P=0.451), 30일 사망률은 환자군에서 30% (18/60), 대조군에서 24.5% (39/159)이었다(P=0.410). ESBL 생성 균주에 의한 균혈증이 있는 환자들에서 최종 항생제 치료가 부적절했던 환자들을 제외하고 30일 사망률을 분석하였을 때 효과적인 항생제 치료의 지연은 사망률을 높이지 않았다(11.1% vs. 9.1%, P=1.000). 결론 : ESBL을 생성하는 K. pneumoniae에 의한 균혈증이 있는 환자에서 초기 항균제 치료 72시간 후의 치료 반응률은 낮지만 사망률은 유의하게 증가하지 않았다. 원인균이 동정된 후 최종 치료 항생제의 선정이 적절하다면 초기에 효과적인 항생제 투여의 지연은 사망률을 유의하게 증가시키지는 않았다. Background : This study was conducted to evaluate risk factors for infection and treatment outcome of bloodstream infection due to extended spectrum β-lactamases(ESBL)-producing K. pneumoniae. Methods: ESBL production was evaluated by NCCLS guidelines and/or double-disk synergy test in K. pneumoniae blood isolates stored from January, 1998 to April, 2002. Sixty patients with bloodstream infection due to ESBL-producing K. pneumoniae (case patients) were compared with 159 matched control patients with bloodstream infection of non-ESBL-producing K. pneumoniae. Retrospective case-control study was performed. Results : There were no significant differences in age, sex, APACHE Ⅱ score, and the primary site of infection between the case and control groups. In multivariate analysis, significant independent risk factors associated with bloodstream infection due to ESBL-producing K. pneumoniae were urinary catheterization, invasive procedure within previous 72 hours, and the number of antibiotics administered within previous 30 days. In clinical response at 72 hours after initial antibiotic treatment, complete response rate was higher in the controls (13.3% vs. 40.3%, respectively, P<0.001), however, treatment failure rate was higher in the cases (33.3% vs. 11.9%, respectively, P<0.001). Overall 7-day mortality rates in the cases and the controls were was 20% (12/60) and 15.7% (25/159) (P=0.451), respectively, and overall 30-day mortality rates were 30% (18/60) and 24.5% (39/159), respectively (P=0.410). When the patients with bloodstream infection of ESBL-producing organism were evaluated and the patients who received inadequate definitive antibiotic treatment were excluded, delayed effective antibiotic treatment was found to be not associated with higher mortality. Conclusion : In patients infected with ESBL-producing K. pneumoniae bacteremia, clinical response rate at 72 hours after antimicrobial therapy was lower, but the increase of mortality rate was not significant. Delayed effective antibiotic treatment was not associated with higher mortality, when definitive appropriate antibiotic treatment was prescribed.

Mg_(4)Nb_(2)O_(9) 세라믹스의 마이크로파 유전특성

이지훈,방재철 순천향대학교 부설 산업기술연구소 2004 순천향 산업기술연구소논문집 Vol.10 No.2

The effects of sintering additives od the low-temperature sintering and microwave dielectric properties of Mg_(4)Nb_(2)O_(9) dielectric ceramics were studied. When 3 ~ 20wt% of 0.242Bi_(2)O_(3)-0.758V_(2)O_(5) was added, the sintering temperature decreased from 1100~1300℃ to 950℃ and high density was obtained. When the sample was sintered at 950℃ with 10wt% of sintering additive, the Microwave dielectric properties of Qxf_(0)=80,035㎓, ε_(r) = 13.3 and τ_(f) = -12.9ppm/℃ were obtained.

PC통신 이용 실태 및 이용자 의식 조사 연구

이성철,김지화 昌原大學校 社會科學硏究所 1998 사회과학연구 Vol.4 No.-