명의상 대표이사의 존재와 MD&A 공시품질에 관한 연구

박하연(Park, Hayeon),이아영(Lee, A-Young) 한국경영교육학회 2020 경영교육연구 Vol.35 No.3

[연구목적] 본 연구는 명의상 대표이사의 존재 여부와 기업의 경영투명성과의 연관성에 대해 분석하였다. 구체적으로, 명의상 대표이사가 존재하는 기업의 경우, MD&A 공시수단을 통하여 그들의 경영상황을 얼마나 투명하게 제공하고 있는지를 살펴보았다. MD&A 공시는 기업의 재무정보만으로는 일반적인 자본시장참여자들이 기업을 이해하는 데 어려움이 있기 때문에 이를 보완해주기 위한 공시수단이라고 할 수 있다. [연구방법] 이에 본 연구에서는 기업의 투명한 공시에 대한 노력의 일환으로 MD&A 공시품질에 주목하였다. 특히, MD&A가 포함되어 있는 사업보고서의 인증업무를 수행하는 대표이사가 명의상 대표인지의 여부에 따라 MD&A 공시수준이 달라지는 지를 확인하고자 하였다. [연구결과] 명의상 대표이사의 존재 여부와 MD&A 품질 간에는 음(-)의 연관성을 갖고 있는 것으로 확인되었다. 즉, 명의상 대표이사가 존재하는 기업 일수록 MD&A 공시작성을 충실하게 하지 않는다는 것으로, 투명한 공시에 대한 노력이 상대적으로 낮은 것으로 나타났다. 이는 명의상 대표이사는 인증책임만을 수행할 가능성이 높기 때문에, 이러한 구조의 기업은 회계 투명성에 대한 윤리적 가치관이 낮을 수 있음을 시사한다. [연구의 시사점] 먼저, 한국 특유의 지배 구조를 고려하여, 명의상 대표이사의 존재라는 변수를 측정한 것이라고 할 수 있다. 이 변수는 중요한 지배구조적인 특성임에도 파악하는 것이 어려워서 그 동안 관련 연구가 제한되어 있었다. 하지만 본 연구는 수작업으로 이 변수를 측정함으로써 공시품질에 유의한 영향을 미치고 있음을 보였다. 또한, 명의상 대표이사의 존재로 인하여 ‘최고경영진의 재무보고서 인증책임’제도가 의도했던 취지대로 회계투명성 개선에 기여할 수 있는 지에 대한 시사점을 제시했다는 점에서 추가적인 의미가 있다고 할 수 있다. [Purpose] This study analyzed the relationship between the existence of Nominal CEO and the management transparency of the company. For companies with nominal CEOs, we examined how transparently they provide their management situation using MD&A. Participants in the capital market have difficulty understanding the company from the financial information of the company alone. MD & A complements this. [Methodology] Therefore, this study focused on the MD & A disclosure quality as part of the company’s efforts for transparent disclosure. In particular, the purpose of this study was to check whether the MD & A disclosure level varies depending on whether the CEO is a nominal representative. This is because the CEO is the person who performs the certification work of the report. [Findings] As a result of empirical analysis, it was confirmed that there is a negative (-) relationship between the existence of nomial CEO and MD & A quality. The companies that have nominal CEOs, they do not faithfully launch MD & A. In other words, it can be said that such companies have relatively low efforts for transparent disclosure. Since nomonal CEO is highly likely to perform certification only, it can be seen that these companies may have low ethical values for accounting transparency. [Implications] As a contributing point of this study, it can be said that the variable of the existence of a nominal CEO is measured in consideration of Korea’s unique governance structure. This is an important governance characteristic, but it has been difficult to measure, so the related research has been limited. However, this study measured this variable and showed that it has a significant effect on the quality of disclosure. Additionally, this study has the following implications. The results of this study make us think about the effectiveness of institutional efforts to strengthen accounting transparency.

Regulatory role of Echinochrome A in cancer-associated fibroblast-mediated lung cancer cell migration

Eum Da-Young,Lee Chaeyoung,Tran Cong So,Lee Jinyoung,Park Soon Yong,Jeong Mi-So,Jin Yunho,Shim Jae Woong,Lee Seoung Rak,Koh Minseob,Vasileva Elena A.,Mishchenko Natalia P.,Park Seong-Joon,Choi Si Ho,C 한국독성학회 2024 Toxicological Research Vol.40 No.3

Echinochrome A (Ech A), a marine biosubstance isolated from sea urchins, is a strong antioxidant, and its clinical form, histochrome, is being used to treat several diseases, such as ophthalmic, cardiovascular, and metabolic diseases. Cancerassociated fibroblasts (CAFs) are a component of the tumor stroma and induce phenotypes related to tumor malignancy, including epithelial–mesenchymal transition (EMT) and cancer stemness, through reciprocal interactions with cancer cells. Here, we investigated whether Ech A modulates the properties of CAFs and alleviates CAF-induced lung cancer cell migration. First, we observed that the expression levels of CAF markers, Vimentin and fibroblast-activating protein (FAP), were decreased in Ech A-treated CAF-like MRC5 cells. The mRNA transcriptome analysis revealed that in MRC5 cells, the expression of genes associated with cell migration was largely modulated after Ech A treatment. In particular, the expression and secretion of cytokine and chemokine, such as IL6 and CCL2, stimulating cancer cell metastasis was reduced through the inactivation of STAT3 and Akt in MRC5 cells treated with Ech A compared to untreated MRC5 cells. Moreover, while conditioned medium from MRC5 cells enhanced the migration of non-small cell lung cancer cells, conditioned medium from MRC5 cells treated with Ech A suppressed cancer cell migration. In conclusion, we suggest that Ech A might be a potent adjuvant that increases the efficacy of cancer treatments to mitigate lung cancer progression.

소셜 빅데이터를 활용한 도시공원 인식 비교 분석 연구: 양재시민의숲과 서서울호수공원을 대상으로

박상훈(Park, Sang-Hun),안영아(An, Young-A) 한국도시행정학회 2021 도시 행정 학보 Vol.34 No.4

이 연구는 온라인에서 발생하는 소셜 빅데이터 분석을 위해 유사한 주거지역에 위치한 두 개의 공원을 사례 대상으로 선정하여 비교분석 하였다. 이를 위해 도시공원에 대한 인식을 분석하고 개별공원의 특성과 이용상의 차이를 확인하는 방법으로써 소셜 네트워크 분석의 적용 가능성을 확인하고자 한다. 분석은 빅데이터를 근거로 하며, 연구의 핵심이 키워드 분석임에 따라 저자가 특허 등록한 ‘감성정보 분석 방법’의 일부를 활용하였다. 분석결과, 양재시민의 숲과 서서울호수공원은 계절을 체험하고, 느낄 수 있는 산책 공간으로 이용하고 있는 것으로 판단된다. 서서울호수공원은 주로 가족 단위로 공원의 시설과 공원 콘텐츠를 이용하는 반면에 양재시민의 숲은 가족 뿐만 아니라 친구 등 이용대상이 상대적으로 폭넓고 공원 시설 외에 양재천, 둘레길, 맛집 등 주변 환경과 연계된 이용 양상을 보이는 것으로 해석된다. 이러한 연구 결과는 도시공원 운영 및 관리에 있어 공원 이용객의 특성, 이용시간 등을 고려하여 프로그램을 개발하고 운영할 필요가 있음을 시사한다. In this study, two parks located in similar residential areas were selected as case subjects for the analysis of social big data analysis occurring online. For this purpose, the applicability of social network analysis is to be checked as a method of analyzing the perception of urban parks and identifying differences in characteristics and use of individual parks. The analysis is based on big data, and as the core of the study is keyword analysis, a part of the ‘emotional information analysis method’ registered by the author in the patent was used. As a result of the analysis, it is judged that Yangjae Citizen"s Forest and West Seoul Lake Park are being used as walking spaces where you can experience and feel the seasons. West Seoul Lake Park mainly uses the park"s facilities and park contents on a family basis. On the other hand, Yangjae Citizen"s Forest is interpreted as showing a relatively wide range of use for not only family but also friends, and it is used in connection with the surrounding environment such as Yangjaecheon Stream, Dullegil, and restaurants in addition to park facilities. These research results suggest that it is necessary to develop and operate programs in consideration of the characteristics and hours of use of park users in the operation and management of urban parks.

인삼 추출물 함유 한방화장품이 건강한 성인 여성의 삶의 질에 미치는 영향에 관한 예비 연구; Skindex-16을 중심으로

조가영 ( Ga Young Cho ),박효민 ( Hyo Min Park ),권이경 ( Lee Kyung Kwon ),조성아 ( Sung A Cho ),강병영 ( Byung Young Kang ),김윤범 ( Yoon Bum Kim ) 대한화장품학회 2015 대한화장품학회지 Vol.41 No.4

본 연구에서는 건강한 성인 여성을 대상으로 인삼 추출물을 함유한 스킨케어 제품의 시료 제시 방법과 여성들의 삶의 질 개선 효과 간의 상관 관계를 분석하였다. 삶의 질이란 질병이나 건강 상태가 일상생활에 미치는 신체적, 정신적 그리고 사회적 영향에 대한 개인적인 반응을 나타내는 개념이다. 이에 저자들은 45명의 건강한 성인 여성을 두 그룹으로 나누어 한 그룹(Group A)에는 브랜드 고유의 패키지를 유지한 인삼 크림 시료를 제공하였고, 다른 그룹(Group B)은 브랜드와 제품명을 알 수 없는 하얀색 통에 담은 동일한 시료를 제공하여 8주간 사용하게 하였다. 피부 관련 삶의 질 평가는 Skindex-16 설문지를 사용하여 시험 초기와 4주 후, 8주 후에 걸쳐 시행되었다. 시험 참여를 중지한 2명의 피험자를 제외한 43명의 Skindex-16 초기값의 평균은 22.70 ± 4.82점이었다. 8주 후, 그룹 A의 Skindex-16 지표는 초기값 23.30 ± 5.14에서 20.20 ± 4.83으로, 그룹 B는 22.17 ± 4.58에서 20.52 ± 3.60로 통계적으로 유의한 정도로 개선되었다. 세부 항목에서는 그룹 A의 ‘증상’ 항목이 4주 후, ‘감정’ 항목이 8주 후에 통계적으로 유의하게 개선되었으며, ‘기능’ 항목은 어느 그룹에서도 통계적으로 유의한 변화가 관찰되지 않았다. 또한, 총합과 세부 항목 모두 측정 시기 및 그룹에 따른 교호작용은 통계적으로 유의한 차이가 확인되지 않았다. 본 실험을 통해 인삼 크림이 포함된 스킨케어가 건강한 성인 여성의 삶의 질에 긍정적인 영향을 줄 수 있음을 확인하였으며, 스킨케어 행위 자체가 패키지에 대한 영향보다 삶의 질의 개선에 주는 영향이 큼을 추측할 수 있다. 장기적으로 ‘삶의 질’이란 기존의 피부과학 지표의 개선과 주관적 만족도의 개념을 넘어 신규한 화장품 효능 영역으로 추가적인 연구가 필요할 것으로 생각된다. This study is designed to analyze the effect of skincare using cosmetic containing ginseng extract, on improving quality of life (QOL) of healthy women, with blind testing. QOL is a concept that represents how one’s disease or health condition can physically, psychologically, and socially influence his or her daily life. The study was conducted to assess the effect of a ginseng cosmetic preparation on quality of life (QOL) using the Skindex-16 score, stratified by blind versus non-blinded option. 45 healthy women aged between 30 and 49 years with no skin disease were recruited for this study. Volunteers were divided into two groups. Group A (n = 22) received anti-aging cream with ginseng extract in the original packaging, which included the brand name and logo. Group B (n = 23) received the same cream in a plain white jar without any package decoration or logo. Both groups used the cream for 8 weeks. For the skin-related QOL assessment, Skindex-16 was used at baseline, forth, and eighth week. All volunteers except two dropouts in Group A completed the dermatology-specific QOL measure, Skindex-16, at baseline, after 4 weeks, and after 8 weeks of treatment with the provided samples. As a result, the mean score of 43 participants at baseline was 22.70 ± 4.82. There was a significant difference between the baseline score and the score after 8 weeks in both groups: The scores changed from 23.30 ± 5.14 to 20.20 ± 4.83 in Group A, from 22.17 ± 4.58 to 20.52 ± 3.60 in Group B. The “Symptom” subscale of Skindex-16 improved after 4 weeks and the “Emotion” subscale improved after 8 weeks in Group A. The “Function” subscale did not show improvement in either groups. Both groups showed no interaction effect between follow up time and groups in Skindex-16 and subscale. This research opens up the possibility of skincare using ginseng cream having a positive effect on QOL in healthy women. Moreover, one can predict that skincare ritual itself may have greater impact on the improvement of QOL, compared to the product packaging.

기억력 저하를 호소하는 노인들을 대상으로 INM176를 3개월간 임상시험한 후의 치료성적 및 부작용 평가 보고

김지혜,고선규,고효정,권영아,김성환,김재경,김태은,박재우,서민영,송영란,이인수,김도관 大韓神經精神醫學會 2003 신경정신의학 Vol.42 No.2

Objectives : We examined the effects of INM 176 (K-l107) compared with placebo on the cognitive functions of 92 old aged subjects with cognitive impairment. Methods : This was a prospective, 12 week, double-blind, Placebo-controlled clinical trial. The elderly who achieved a score of less than 25 points on the K-MMSE or showed a high risk of Alzheimer's disease from the 7-Minute Neurocognitive Screening Battery were considered to have objective impairment and were selected as subjects for this study. The subjects were randomized to placebo or INM 176 group. The outcome measures were from the Alzheimer's Disease Assessment Scale-cognitive subscale (ADAS-Cog), the Instrumental Activities ofDaily Living (IADL) and the Korean Geriatric Depression Scale (KGDS) and two kinds of computerized priming tests. After setting the total error score in the Alzheimer's Disease Assessment Scale-Cognitive section (ADAS-cog) as the repeated measurement factor, an analysis of variance of the combined factor design was done between the placebo and INM 176 group. Results : The interaction effect of time (pre- and post-trial) and group (placebo and INM 176 group) was significant in the analysis of the ADAS-cog's total error score. The INM 176 group's total error score in the ADAS-cog decreased significantly (p<0.01), whereas the placebo group showed a slight increase. The mean changes in IADL and GDS from baseline scores favored in the INM 176 group than in the placebo group. Outcome changes ofADAS-cog, IADL, KGDS scores during the 12 week clinical trail ofINM 176 and placebo demonstrated favorable responses in the INM176 administered group. Conclusions : This is a preliminary clinical trial result of INM176 as a memory pill. Based on these results, INM176 may be a candidate molecule for the improvement of cognitive functions, including memory, Further clinical trial should demonstrate its efficacy.

대전 지역에서 급성 A형 간염의 유전자형에 따른 임상 특성 고찰

이영우 ( Young Woo Lee ),양현웅 ( Hyeon Woong Yang ),이진아 ( Jin A Lee ),윤기호 ( Ki Ho Yun ),양성은 ( Seong Eun Yang ),이민지 ( Min Ji Lee ),박세영 ( Se Young Park ),김새희 ( Sae Hee Kim ),이향이 ( Hyang Ie Lee ),이윤정 ( Yun Ju 대한내과학회 2011 대한내과학회지 Vol.80 No.5

Background/Aims: Acute viral hepatitis A is a major health problem in Korea and the influx of genotype IIIA is thought to be one reason. We examined the differences in the clinical characteristics and laboratory findings of genotypes IA and IIIA in Daejeon. Methods: From November 2009 to June 2010, 81 patients positive for IgM anti-HAV were enrolled prospectively. The hepatitis A was genotyped using real-time polymerase chain reaction. The clinical characteristics and laboratory results were compared on the Results: The mean patient age was 32.6±7.4 years. The mean hospitalization was 7.7±2.4 days. The patient occupation varied. Clinically, vomiting and diarrhea were relatively more prevalent in genotype IIIA than in IA. Abdominal pain and skin spots were relatively more prevalent in genotype IA than in IIIA. The hemoglobin, peak aspartate aminotransferase (AST) level, and C-reactive protein were statistically higher in genotype IIIA than in IA. The distributions of the peak AST, alanine aminotransferase (ALT) and total bilirubin values tended to be perched in genotype IIIA than in IA. The international normalized ratio (INR) tended to be slightly prolonged in genotype IIIA than in IA. Conclusions: Recently, genotype IIIA of acute viral hepatitis A has become prevalent in Daejeon. Hepatitis A genotype IIIA probably causes worse laboratory abnormalities than genotype IA.

Clinical Impact of Exosomal microRNA as a Novel Biomarker of Liver Fibrosis

( Young Chang ),( Jae-a Han ),( Suk Min Kang ),( Soung Won Jeong ),( Tom Ryu ),( Han Seul Park ),( Jeong-ju Yoo ),( Sae Hwan Lee ),( Sang Gyune Kim ),( Young Seok Kim ),( Hong Soo Kim ),( So Young Jin 대한간학회 2020 춘·추계 학술대회 (KASL) Vol.2020 No.1

Aims: Many approaches have been suggested for the non-invasive diagnosis of liver fibrosis, including the use of serum biomarkers and ultrasound-based elastography, but none has yet replaced liver biopsy. MicroRNAs (miRNAs) have been suggested as potential diagnostic tools for liver diseases. We investigated alterations in the expression of serum exosomal miRNAs with the progression of liver fibrosis and evaluated their clinical applicability as biomarkers. Methods: This study prospectively enrolled 71 patients who underwent liver biopsy at a large-volume academic hospital in Korea. Exosomes were extracted from serum samples, and next-generation sequencing (NGS) of miRNAs was conducted in patients from different stages of liver fibrosis. Differential expression of miRNAs was quantified using targeted real-time quantitative polymerase chain reaction (RT-qPCR). A model was derived to discriminate advanced fibrosis based on miRNA levels using multivariate logistic regression. The performance of this model was evaluated and compared using area under the receiver operator characteristic (ROC) curve (AUC) and De- Long’s test. Results: NGS data revealed the relationship between exosomal miR-122 expression and liver fibrosis progression. The level of miR-122 decreased as the pathologic fibrosis grade progressed from stage 0 to 4. Patients with biopsy-proven advanced fibrosis had significantly lower levels of exosomal miR-122 (P<0.001) than those without advanced fibrosis. Exosomal miR-122 exhibited a fair performance in discriminating advanced fibrosis with an AUC of 0.77, which improved to 0.86 in combination with fibrosis-4 score (FIB-4) and transient elastography (TE). This value was higher than that reported for any other non-invasive modalities, including TE (AUC of 0.80) or FIB-4 (AUC of 0.57) alone. In a subgroup of patients with a non-viral etiology of liver disease, the performance of exosomal miR-122 as a biomarker improved, evident from the increase in the AUC value to 0.87. In this subpopulation, the combination model of miR- 122, FIB-4, and TE showed the best discrimination ability (AUC of 0.90), which was significantly higher than that of TE alone (AUC of 0.83; DeLong’s test P=0.046). Inhibition of miR-122 expression increased the proliferation of the human hepatic stellate cell line, LX-2, and upregulated the expression of collagen- 1A, a-smooth muscle actin, fibronectin, and transforming growth factor-ß. Conclusions: Exosomal miR-122 may serve as a novel biomarker for discriminating advanced liver fibrosis, and its accuracy may enhanced in combination with other non-invasive tests such as FIB-4 and TE.

Protective Effects of a Monoclonal Antibody to a Mannose-Binding Protein of Acanthamoeba culbertsoni

A-Young Park,A-Young Kang,Suk-Yul Jung 대한의생명과학회 2018 Biomedical Science Letters Vol.24 No.4

Acanthamoeba culbertsoni is the causative agent of granulomatous amoebic encephalitis (GAE), a condition that predominantly occurs in immunocompromised individuals and which is typically fatal. A mannose-binding protein (MBP) among lectins was shown to have strong A. castellanii pathogenic potential when correlated with major virulence proteins. In this study, protective effects were analyzed using the monoclonal antibody to A. culbertsoni MBP by quantification and were also compared with other free-living amoebae. For the amoebial cytotoxicity to the target cell, amoeba trophozoites were incubated with Chinese hamster ovary (CHO) cells. For the protective effects of antibodies, amoebae were preincubated with them for 4 h and then added to the target cells. After 24 h, the supernatants were collected and examined for host cell cytotoxicity by measuring lactate dehydrogenase (LDH) release. The cytotoxicity of A. culbertsoni to the CHO cells showed about 87.4%. When the monoclonal antibody was pre-incubated with A. culbertsoni, the amoebial cytotoxicity was remarkably decreased as shown at LDH release (1.858 absorbance), which was represented with about 49.9%. Taken together, it suggested that the monoclonal antibody against MBP be important to inhibit the cytotoxicity of A. culbertsoni trophozoites to the target cell. The antibody will be applied into an in vivo functional analysis, which would help to develop therapeutics.

THE UNAM-KIAS CATALOG OF ISOLATED GALAXIES

Herná,ndez-Toledo, H. M.,Vá,zquez-Mata, J. A.,Martí,nez-Vá,zquez, L. A.,Choi, Yun-Young,Park, Changbom American Institute of Physics 2010 The Astronomical journal Vol.139 No.6

<P>A new catalog of isolated galaxies from the Sloan Digital Sky Survey Data Release 5 (SDSS DR5) is presented. A total of 1520 isolated galaxies were found in 1.4 sr of sky. The selection criteria in this UNAM-KIAS catalog are a variation on the criteria developed by Karachentseva, including full redshift information. Through an image processing pipeline that takes advantage of the high-resolution (~0<img entity='farcs' SRC='http://ej.iop.org/icons/Entities/farcs.gif' ALT='farcs' ALIGN='BOTTOM' />4 pixel<SUP>–1</SUP>) and high dynamic range of the SDSS images, a uniform g-band morphological classification for all these galaxies is presented. We identify 80% (Sa-Sm) spirals (50% later than Sbc types) on one hand, and a scarce population of early-type E (6.5%) and S0 (8%) galaxies amounting to 14.5% on the other hand. This magnitude-limited catalog is ~80% complete at 16.5, 15.6, 15.2, 14.6, and 14.4 mag in the ugriz bands, respectively. Some representative physical properties including SDSS magnitudes and color distributions, color-color diagrams, absolute magnitude-color, and concentration-color diagrams as a function of morphological type are presented. The UNAM-KIAS Morphological Atlas is also released along with this paper. For each galaxy of a type later than Sa, a mosaic is presented that includes (1) a g-band logarithmic image, (2) a g-band filtered-enhanced image where a Gaussian kernel of various sizes was applied, and (3) a red giant branch color image from the SDSS database. For E/S0/Sa galaxies, in addition to the images in (1), (2), and (3), plots of r-band surface brightness and geometric profiles (ellipticity ε, position angle PA, and A<SUB>4</SUB>/B<SUB>4</SUB> coefficients of the Fourier series expansions of deviations of a pure ellipse) are provided. The size of the sample, the redshift completeness, the availability of high-quality multicolor photometric data and detailed morphological and spectroscopic information make the UNAM-KIAS catalog of isolated galaxies a suitable sample to address important issues such as (1) comparative studies of environmental effects, (2) constraining the currently competing scenarios of galaxy formation and evolution, (3) the nature and evolution of elliptical and spiral galaxies in the field, (4) the spectral properties of a statistically significant number of isolated galaxies and their evolution as a function of redshift, and (5) the fraction of active galactic nuclei in isolated environments, among other important topics. The optimization and estimation of new structural parameters as well as important information to complement existing ones in other wavelengths is being carried out.</P>

Production of a monoclonal antibody against a mannose-binding protein of <i>Acanthamoeba culbertsoni</i> and its localization

Kang, A-Young,Park, A-Young,Shin, Ho-Joon,Khan, Naveed Ahmed,Maciver, Sutherland K.,Jung, Suk-Yul Elsevier 2018 Experimental parasitology Vol.192 No.-

<P>Amoebae from the genus Acanthamoeba are facultative pathogens of humans and other animals. In humans they most frequently infect the eye causing a sight threatening infection known as Acanthamoeba keratitis (AK), and also cause an often fatal encephalitis (GAE). A mannose-binding protein (MBP) has been identified as being important for Acanthamoeba infection especially in AK. This lectin has previously been characterized from Acanthamoeba castellanii as consisting of multiple 130 kDa subunits. MBP expression correlates with pathogenic potential and is expressed in a number of Acanthamoeba species. Here we report the purification of a similar lectin from Acanthamoeba culbertsoni and the production of a monoclonal antibody to it. The A. culbertsoni MBP was isolated by affinity chromatography using alpha-D-mannose agarose and has an apparent molecular weight of 83 kDa. The monoclonal antibody is an IgM that is useful in both western blots and immunofluorescence. We expect that this antibody will be useful in the study of the pathology of A. culbertsoni and in its identification in clinical samples.</P>