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장직수(Jang Jig Su),노직수(No Jig Su) 한국국제회계학회 2004 국제회계연구 Vol.11 No.-
본 연구는 외부 회계 감사인의 계속기업 판단에 영향을 미치는 요인들의 중요성에 대한 인식이 감사인의 형태에 따라 차이가 있는지를 확인하기 위하여 문헌적 연구와 설문조사 자료에 의한 실증적 연구를 병행하였다. 실증적 연구는 2004년 5월 1일부터 7월 15일까지 공인회계사 240명을 대상으로 실시하였으며, 수집된 자료는 표본의 특성을 파악하기 위한 빈도 분석(Frequency analysis)과 기술통계량 분석(Descriptive analysis)을 하였으며, 각 항목에 대하여 t-검정과 일원배치 분산분석(Oneway-ANOVA)를 수행하였다. 실증분석 결과 감사인의 계속기업 판단에 영향을 미치는 요인 중 나쁜 소식(Bad News), 좋은 소식(Good News), 내부통제항목(Internal Control Items), 재무비율(Financial Ratios)에서 차이가 있었으며, 감사인과 감사대상 회사간의 관계에서는 차이가 없는 것으로 나타났다. 이상의 분석결과는 계속기업 가정에 대한 감사인의 보고 결정과 그에 따른 책임 소재를 규명하기 위한 방향을 제시하는데 중요한 실증적 증거를 제공할 수 있을 것으로 판단된다. This study confirmed the difference of the recognition according to the style from an audit about the importance of the primary factor that external auditor influence judgement of the continuous enterprise. The Literature study goes abreast with positive study done by the survey of the research date. The positive study was researched by 240 auditors as the subject of this study from May 1 to July 15, 2004. The dates were compilated by taking the Frequency analysis and Descriptive analysis to figure out the trait of sample applying t-Test and oneway-ANOVA to each item. As a result of the positive analysis, Bad News, Good News, Internal Control items and Financial Ratios influenced the judgement of the continuous enterprise, but it revealed that there is no difference to influence the relationship between an auditor and the company that it is working with. I assume this analysis result will supply a important positive evidence that inform the direction to examine into the responsibility and the report determination from auditor about the assumption of the continuous enterprise.
Supervising Operational Risks: A New Index of Key Risk Indicators Approach
( Myung Jig Kim ),( Dae Shik Won ) 한양대학교 경제연구소 2011 JOURNAL OF ECONOMIC RESEARCH Vol.16 No.1
This paper proposes a new index of Key Risk Indicators (KRI) as an effective framework for the measurement, management, and supervision of operational risks. In doing so, this paper collects thirty core KRI`s with unified definitions for the January 2007 - June 2010 period from six large Korean advanced measurement approach (AMA) banks. The core KRI`s are selected in such a way to account for the operational risk types categorized by Basel II and the number of assigned core KRI`s to each operational risk type is intended to mimic the observed pattern of the actual operational losses experienced by large banks during the 2004- 2009 period. The historical banking industry operational risk index (ORI) suggests a downward trend since the Lehman Brothers bankruptcy, and particularly during the first half of 2009, reflecting in part, banks` tighter implementations of operational risk management to survive through a crisis, and thereof economic recession, and in part, tighter monitoring by the supervisors as part of micro-prudential surveillance during a crisis. The empirical results indicate that 35 percent of the variation of 6-month-ahead actual loss events is explained by the current banking industry ORI suggesting its potential usefulness as an early warning system for the state of operational risks. Further, the results suggest that the individual banks` operational risks are closely related to the characteristics of their portfolios.
Yong Jig Lee,Dong Gil Han,Se Hun Kim,Jeong Su Shim,Sung-Eun Kim Korean Cleft Palate-Craniofacial Association 2023 Archives of Craniofacial Surgery Vol.24 No.1
Background: When performing reduction of zygomatic arch fractures, locating the inward portion of the fracture can be difficult. Therefore, this study investigated the discrepancy between the locations of the depression on the soft tissue and bone and sought to identify how to determine the inward portion of the fracture on the patient's face. Methods: We conducted a retrospective review of chart with isolated zygomatic arch fractures of type V in the Nam and Jung classification from March 2013 to February 2022. For consistent measurements, a reference point (RP), at the intersection between a vertical line passing through the end point of the root of the ear helix in the patient's side-view photograph and a transverse line passing through the longest horizontal axis of the external meatus opening, was established. We then measured the distance between the RP and the soft tissue depression in a portrait and the bone depression on a computed tomography (CT) scan. The discrepancy between these distances was quantified. Results: Among the patients with isolated zygomatic arch fractures, only those with a fully visible ear on a side-view photograph were included. Twenty-four patients met the inclusion criteria. There were four types of discrepancies in the location of the soft tissue depression compared to the bone depression: type I, forward and upward discrepancy (7.45 and 3.28 mm), type II, backward and upward (4.29 and 4.21 mm), type III, forward and downward (10.06 and 5.15 mm), and type IV, backward and downward (2.61 and 3.27 mm). Conclusion: This study showed that discrepancy between the locations of the depressions on the soft tissue and bone exists in various directions. Therefore, applying the transverse and vertical distances measured from a bone image of the CT scan onto the patient's face at the indicated RP will be helpful for predicting the reduction location.
Myung-Jig Kim 서울대학교 경제연구소 1996 Seoul journal of economics Vol.9 No.2
The hypothesis of business cycle duration dependence is tested by estimating the Hamilton regime-switching model with duration dependence using the Gibbs sampler. Data are two versions of the index of coincident indicators; (linear) dynamic factor index of Stock and Watson (1989) and (nonlinear) dynamic Markov switching factor index of Diebold and Rudebusch (1994). When the Gibbs sampler is applied to the duration dependent regime-switching model using quarterly Korean business cycle indices for the 1977:1 1994:4 period, this paper finds that the probability of a transition into an recession increases as the expansion ages, and somewhat weaker evidence for the reverse. Example of out-of-sample forecast for business cycle turning points is also provided.