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.

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.

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.

정신분열증 환자에서 주관적 음성증상경험의 임상적 의의

김지웅,김찬형,구민성,손석한,박진철,최문종,이은철,윤도준,이홍식 대한신경정신의학회 1999 신경정신의학 Vol.38 No.1

연구목적 : 현재까지 정신분열증의 음성증상평가는 주로 객관적인 평가에만 의존해왔기 때문에, 환자들이 주관적으로 직접 경험하는 음성증상의 평가는 경시된 경향이 있었다. 그러나 실제 많은 정신분열증 환자들은 음성증상을 자가하고 있다. 특히, 개관적인 양성 및 음성증상이 관찰되지 않는 경우에도 환자 본인은 음성증상으로 괴로워한다는 이전의 연구보고들이 있었다. 따라서 저자들은 주관적인 음성증상경험과 개관적인 양성증상 및 음성 증상, 우울증상, 불안증상, 추세외로증상과의 상관성을 알아봄으로써 정신분열증의 정신병리에 있어 주관적 음성증상의 존재를 규명하고, 정신분열증 정신병리의 발생기전을 유추해보며 이차적 음성증상과의 관계를 규명하고자 하였으며. 이러한 연구가 정신분열증 정신병리를 이해하는데 도움을 줄 수 있을 뿐 아니라 환자를 공감적으로 이해하는데 도움을 줄 수 있을 것으로 생각되어 본 연구를 시행하였다. 방 법 : DSM-Ⅳ 진단기준의 정신분열증 진단기준에 해당하는 환자를 대상으로 하였다. 주관적인 음성증상의 평가를 위해서 Scale for the Subjective Experience of Negative Symptoms : Korean version(KSENS)을 이용하였고, 개관적인 정신분열증 정신병리의 평가는 Positive and Negative Syndrome Scale(PNASS)를 이용하였다. 우울증상, 불안증상, 추세외로증상의 평가를 위해서 각각 Hamilton Rating Scale for Depression(HAM-D), Hamilton Rating Scale for Anxiety(HAM-A), Extrapyramidal Symptoms Rating Scale(ESRS)을 이용하였다. 각 정신병리척도 점수간의 상관성은 Spearman 상관계수를 이용하여 분석하였다. 결 과 : K-SENS 24항목 중에서 환자가 이를 불편한 것으로 경험하고 있는 항목의 비율과 PANSS 양성척도점수 사이에는 유의한 상관점이 있었으며 (r=-0.40, p〈0.05), 양성증상 중에서도 특히 과대성(r=-0.46, p〈0.05), 의심/피해(r=-0.34, p〈0.05), 적개심(r=-0.52, p〈0.05) 등의 증상과 유의한 상관관계를 보였다. K-SENS 24 항목 중에서 환자가 이를 불편한 것으로 경험하고 있는 항목의 비율과 PANSS 전체점수(r=-0.25, p〉0.05), PANSS 음성척도점수(r=-0.20, p〉0.05), PANSS 일반정신병리척도(r=-0.08, p〉0.05),와는 각각 유의한 상관성이 없었다. K-SENS 24항목 중에서 환자가 이를 불편한 것으로 경험하고 있는 항목의 비율과 HAM-D 점수(r=-0.01, p〉0.05), HAM-A 점수(r=-0.11, p〉0.05), ESRS 총점(r=0.34, p〉0.05)은 각각 유의한 상관성이 없었다. 결 론 : 본 연구결과에서, 정신분열증 환자들이 불편한 것으로 경험하는 주관적 음성증상과 과대성, 의심/피해, 적개심 같은 양성증상은 역상관관계가 있었으며, 이러한 결과를 바탕으로 양성증상이 주관적으로 불편하게 느끼는 음성증상에 대한 가능성과, 혹은 양성증상이 심할 경우, 이에 압도되어 음성증상을 주관적으로 느끼지 못할 수 있다는 가능성이 시사되었으며, 향후 종적인 연구를 통해 이를 규명해 볼 필요성이 제시되었다. 주관적인 음성증상경험과 우울증상, 불안증상, 추세외로 증상과는 상관성이 없는 것으로 나타나서 이들 증상과는 독립적인 증상임을 시사한다. Objective : Since the evaluation of negative symptoms has depended on the clinician's objective observation, the patients subjective experience of negative symptoms has been neglected. However, in fact, a lot of patients are aware of their negative symptoms. There are several reported suggesting that patients suffer from the subjective experiences of their deficit symptoms, even though the objective positive and negative symptoms cannot be observed. Under these circumstances, we have attempted this study with the idea that it would be helpful in understanding the psychopathology of schizophrenia. Also it would help clarifying the relationship between subjective experience of negative symptoms and objectives positive and negative symptoms, depression anxiety symptoms, and extrapyramidal symptoms. Method : All the 37 patients satisfied the diagnostic criteria of DSM-Ⅵ for schizophrenia. The subjective experiences of negative symptoms were evaluated using Scale for the Subjective Experience of Negative Symptoms : Korean version(KSENS), and for the depression, anxiety, extrapyramidal symptoms, we used Hamilton Rating Scale for Depression(HAM-D), Hamilton Rating Scale for Anxiety(HAM-A), and Extrapyramidal Symptoms Rating Scale(ESRS). The correlation between each psychopathology was tested by calculating Spearman correlation coefficient. Results : There was a significant correlation between the ratio of items experienced as uncomfortable symptoms among 24 items of K-SENS, and the score of PANSS positive subscale(γ=-0.40, p〈0.05), Among the positive symptoms, grandiosity(γ=-0.46, p〈0.05), suspiciousnes/persecution(γ=-0.34, p〈0.05), and hostility(γ=-0.52, p〈0.05) showed a significant correlation with the ratio of items experienced as uncomfortable symptoms among 24 items of K-SENS. There was no significant correlation between the ratio of items experienced as uncomfortable symptoms among 24 items of K-SENS, and PANSS total score(γ=-0.25, p〉0.05), or negative subscale score(γ=-0.20, p〉0.05), or general psychology subscale score(γ=-0.08, p〉0.05), respectively. There was no significant correlation between ratio of items experienced as uncomfortable symptoms among 24 items of K-SENS, and HAM-D(γ=-0.01, p〉0.05), or HAM-A(γ=-0.11, p〉0.05), ESRS(γ=0.34, p〉0.05), respectively. Conclusion : These revealed that the negative correlation between the subjective negative symptoms experienced as an uncomfortable ones and the objective symptoms such as grandiosity, suspiciousness/persecution, and hostility. From these results, the possibility that positive symptoms are used as a defense to hide from the negative symptoms because they are overwhelmed by their positive symptoms, is suggested. These results also suggest that subjective experiences of negative symptoms are independent from depression, anxiety and extrapyramidal symptoms.

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.

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.-

鹿茸 藥針 製劑가 힌쥐 腎臟 組織의 抗酸化 作用에 미치는 影響

윤철호,정지천,신억섭 한국한의학연구원 1996 한국한의학연구원논문집 Vol.2 No.1

Cervus elaphus for herb-acupuncture solution (CEHAS) was tested for the effects of free radical generating enzyme and lipid peroxidation in rat's kidney. In vitro, levels of lipid peroxide in tissues of kidney were proportionally decreased to concentration of extracts prepared from CEHAS. They were much more decreased, when lipid perocidation was inducesd with ferrous iron(Fe II). Also, enzyme activities of xanthine oxidase were decreased. The ratio of type conversion of zanthine oxidase was lowered, too. But, it was not seen changes on enzyme activities of aldehyde oxidase. These results suggest that CEHAS decrease the activities of free radical generating enzymes such as xanthine oxidase which form lipid peroxide.