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.

Lyapunov-based States Transfer for Open System with Superconducting Qubits

Ying-Hua Ji,Ju-Ju Hu,Qiang Ke 제어·로봇·시스템학회 2018 International Journal of Control, Automation, and Vol.16 No.1

We design control fields to realize states transfer for open quantum system by Lyapunov stability theory, and investigate the states transfer of superconducting qubits in Markovian channels with phase relaxation and energy dissipative relaxation. The numerical simulations indicate that arbitrary state (eigenstate, superposition state or mixed state) transfer and maintenance for Markovian system can be realized under Lyapunov control function by an external steady control field of proper amplitude. Moreover, proper increase of proportional coefficients can accelerate the qubits flip and reduce the vibration frequency of control function.

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.

Viewing Differences between Chinese and Foreign Tourism Research and Their Trends by Comparing Articles Published in Tourism Tribune and Annals of Tourism Research

Ying Hua Liu,Ling Ma,Hong Zhu 한국관광산업학회 2007 Tourism Research Vol.25 No.-

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.

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.-

Curcumin Alleviates Dystrophic Muscle Pathology in mdx Mice

Ying Pan,Chen Chen,Yue Shen,Chun-Hua Zhu,Gang Wang,Xiao-Chun Wang,Hua-Qun Chen,Min-Sheng Zhu 한국분자세포생물학회 2008 Molecules and cells Vol.25 No.4

Abnormal activation of nuclear factor kappa B (NF-κB) probably plays an important role in the pathogenesis of Duchenne’s muscular dystrophy (DMD). In this report, we evaluated the efficacy of curcumin, a potent NF-κB inhibitor, in mdx mice, a mouse model of DMD. We found that it improved sarcolemmic integrity and enhanced muscle strength after intraperitoneal (i.p.) injection. Histological analysis revealed that the structural defects of myofibrils were reduced, and biochemical analysis showed that creatine kinase (CK) activity was decreased. We also found that levels of tumor necrosis factor alpha (TNF-α), interleukin-1 beta (IL-1β) and inducible nitric oxide synthase (iNOS) in the mdx mice were decreased by curcumin administration. EMSA analysis showed that NF-κB activity was also inhibited. We thus conclude that curcumin is effective in the therapy of muscular dystrophy in mdx mice, and that the mechanism may involve inhibition of NF-κB activity. Since curcumin is a nontoxic compound derived from plants, we propose that it may be useful for DMD therapy.

Transmembrane Helix of Novel Oncogene with Kinase-Domain (NOK) Influences Its Oligomerization and Limits the Activation of RAS/MAPK Signaling

Ying-Hua Li,Yin-Yin Wang,Shan Zhong,Zhi-Li Rong,Yong-Ming Ren,Zhi-Yong Li,Shu-Ping Zhang,Zhi-Jie Chang,Li Liu 한국분자세포생물학회 2009 Molecules and cells Vol.27 No.1

Ligand-dependent or independent oligomerization of receptor protein tyrosine kinase (RPTK) is often an essential step for receptor activation and intracellular signaling. The novel oncogene with kinase-domain (NOK) is a unique RPTK that almost completely lacks an ectodomain, expresses intracellularly and activates constitutively. However, it is unknown whether NOK can form oligomer or what function oligomerization would have. In this study, two NOK deletion mutants were generated by either removing the ectodomain (NOKECD) or including the endodomain (NOK-ICD). Co-immunoprecipitation demonstrated that the transmembrane (TM) domain of NOK was essential for its intermolecular interaction. The results further showed that NOK aggregated more closely as lower order oligomers (the dimer- and trimer-sized) than either deletion mutant did since NOK could be cross-linked by both Sulfo-EGS and formaldehyde, whereas either deletion mutant was only sensitive to Sulfo-EGS. Removing the NOK TM domain (NOK-ICD) not only markedly promoted higher order oligomerization, but also altered the subcellular localization of NOK and dramatically elevated the NOK-mediated constitutive activation of extracellular signal-regulated kinase (ERK). Moreover, NOK-ICD but not NOK or NOKECD was co-localized with the upstream signaling molecule RAS on cell membrane. Thus, TM-mediated intermolecular contacting may be mainly responsible for the constitutive activation of NOK and contribute to the autoinhibitory effect on RAS/MAPK signaling.

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.