한국 성인환자의 임상약동학 자료를 이용한 반코마이신의 용량설정표(nomogram)의 개발

배성미(SM Bae),김상일(SI Kim),강문원(MW Kang),조혜경(HK Cho) 대한약학회 2001 약학회지 Vol.45 No.2

This research developed an intravenous(IV) vancomycin dosing nomogram based on the clinical pharmacokinetic data of Korean adult patients. Total 99 pairs of steady-state peak and trough serum concentrations of vancomycin were determined to assesss the approciateness of initial vancomycin dosing. Only 47.2% of the cases were within therapeutic range. To characterize the clinical pharmacokinetics(PK) of vancomycin, PK parameters including elimination rate constant(Ke), half-life(T1/2), clearance(Clvan), volume of distribution(Vd) were calculated by using one-compartment, first order pharmacokinetic equations. PK parameters were evaluated based on the differences of patients' renal function and age. Regression analysis showed a significant correlation between Clvan and Ccr(Clvan=-1.89+0.914Ccr, r=0.763) and between Ke and Ccr(Ke=-0.0037+0.00139Ccr, r=0.724). The realtionship between Ke and Ccr and the mean Vd were utilized for developing the nomogram to individualize the initial dosing regimen of vancomycin for the patients with various degrees of renal functions. The nomograms may be used as an efficient tool to determine safe and effective doses of vancomycin for the Korean adult patients.

K-IFRS 의무도입이 감사시장에 미치는 영향: 감사보수를 중심으로

배성미 ( Seong Mi Bae ),김명인 ( Myung In Kim ),안형태 ( Hyoung Tae An ),지찬영 ( Chan Young Ji ) 한국회계학회 2014 회계학연구 Vol.39 No.6

본 연구의 목적은 한국의 유가증권시장 상장기업들을 대상으로 한국채택국제회계기준(K-IFRS) 의무도입이 감사보수에 미치는 영향을 실증적으로 분석하는 것이다. 특히, 이러한 영향이 외부 기업지배구조 요인인 감사인의 유형 및 재무분석가 수, 외국인투자자지분율에 따라 어떻게 달라지는지를 검증하였다. 본 연구의 가설 검증을 위해 한국의 유가증권 상장기업들 중 2009년부터 2012년 기간 동안총 2,071개 기업-연도 표본을 대상으로 실증분석을 수행하였으며, 연구 결과는 다음과 같다. 첫째, K-IFRS를 의무도입한 기업들의 감사보수 및 비정상감사보수는 K-IFRS 의무도입 이전과 비교해 유의하게 증가하는 것으로 나타났다. 이는 K-IFRS 의무도입 이후에 실질적인 감사인의 업무 복잡성 및 전문가적 판단의 문제들이 보다 많이 증가하고 있음을 보여준다. 둘째, K-IFRS 의무도입에 따른 감사보수의 증가는 Big 4 피감사기업이 Non-Big 4 피감사기업들에 비해 더 큰 것으로 나타나 K-IFRS하에서도 Big 4 보수프리미엄이 존재하고 있음을 확인하였다. 셋째, 해당기업에 대해 이익예측치를 발표하는 재무분석가 수는 K-IFRS 도입과 감사보수와의 관계에 유의한 영향을 미치지 않는 것으로 나타났다. 넷째, 외국인투자자지분율이 높을수록 K-IFRS의 도입에 따른 감사보수의 증가가 더 크게 나타났다. 본 연구는 국내·외 최초로 K-IFRS 의무도입이 감사보수에 미치는 영향에 있어 감사인 유형 뿐 아니라 재무분석가 수, 외국인투자자지분율 등 외부 기업지배구조 메커니즘을 활용하였다는 데 큰 의의가 있다고 할 수 있다. This study investigates the effect of mandatory International Financial Reporting Standard (IFRS) adoption on audit market in Korea. In particular, we focus on the impact on audit fees associated with external governance variables. We examine how the mandatory IFRS adoption affects audit pricing, and explore how this pricing effect varies with the degree of external corporate governance including audit quality, the number of analysts following, and foreign ownership. We hypothesize that IFRS adoption is likely to increase audit fee (H1) and this fee premium due to IFRS is associated with the degrees of external corporate governance: Big4 / Non-Big4 as a proxy for audit quality (H2), the number of analysts following as a proxy for information environment (H3), and foreign ownership as a proxy for investor sophistication (H4). To test these hypotheses, we use 2,071 firm-year observations for firms listed in the Korean Stock Exchange for the period of 2009-2012. The empirical results are summarized as follows. First, we find that, consistent with our expectation, the firms show significant increases in fees paid to their auditors after IFRS adoption. This suggests that new IFRS application tends to cause the related audit task complexity and audit risk, thus leading to audit fee increases. Second, we find that the positive relation between IFRS adoption and audit fee is more pronounced for the firms audited by Big 4 than non-Big 4 auditors. It not only confirms the extant evidence on Big 4 fee premium but also provides evidence on mandatory IFRS adoption increases Big 4 fee premium. It is documented that the fact that the application of IFRS induces various judgemental issues on accounting choice as well as the lack of implementation guidance is likely to generate consistent or comparable financial statements under IFRS. Thus, firms rely more on Big 4 auditors than non-Big 4 auditors since Big 4 auditors are perceived as providing higher audit quality in terms of higher degrees of industrial expertise or systemized global networking. This enables IFRS adopting-firms to better resolve any issues raised in the process of IFRS application, which leads to intensifying Big 4 fee premium due to IFRS adoption. Third, we find that the number of financial analysts following is not related to IFRS fee premiums. Given that financial analysts as information intermediary enhances information environment, it is predictable that IFRS fee premium is negatively associated with the number of analysts following. On the other hand, it is possible that increased analysts intensify their monitoring roles on managerial opportunism in financial reporting prepared under IFRS, thus demanding higher quality of audit services, leading to fee premium in that more financial analysts provide the roles of external monitoring mechanism. Our result, however, does not support any significant role of analyst with regards to IFRS fee premium. Finally, we also find that the audit fee premium related to IFRS adoption is significantly greater for firms with higher foreign ownership. It seems that the IFRS adoption may trigger more foreign investors in domestic capital markets since it enhances credibility and comparability on financial statements prepared in accordance with IFRS. Foreign investors as sophisticated investors likely demand higher quality of audit service in the application of new IFRS, imposing higher potential legal liability on auditors, which leads to higher audit fee premium due to IFRS. Despite the strong empirical results above, when considering inflation rate or as the change factor, we can not find consistent evidence, which would be a limitation of our study. Nonetheless, this study contributes to the literature of audit fees and IFRS effects. First, this study contributes to the study of IFRS by providing evidence that IFRS requires more auditors`` effort, thus resulting in an increase in audit fee. Our results suggest that IFRS adoption demands the higher degree of auditors`` professional judgement enough to resolve IFRS-related audit task complexity and thus increased audit risk, which results in an increase in audit fees. Second, this study contributes to the study of audit fees by providing evidence that IFRS fee premium is more strengthened by Big 4 auditors. More importantly, while prior research provides the mixed results on Big 4 auditors`` fee premium, this study confirms prior evidence of Big4 auditors`` fee premium in terms of IFRS application. Third, this study provides the first evidence that foreign ownership plays a significant role in explaining cross-sectional changes in audit fees associated with IFRS adoption. Given that higher level of foreign ownership is more likely to require increased potential legal liability of auditors associated with IFRS application, they demand higher audit quality, leading to higher audit fees related to IFRS. Overall, our study provides a meaningful implication to a variety of stakeholders including regulators, standard setters, researchers, investors, analysts, auditors, etc.

인트라넷에서 인터페이스 디자인에 관한 연구

배성미(Bae Seog-mee) 한국디자인학회 1997 디자인학연구 Vol.- No.22

'협동적 쓰기' 교수가 초등 작문장애 학생의 쓰기표현력에 미치는 효과

배성미(Sung-mi, Bae),박현숙(Hyun-Sook, Park) 한국언어청각임상학회 2002 Communication Sciences and Disorders Vol.7 No.2

최근의 쓰기교수는 쓰기기술의 습득에만 치중하는것이 아니라 다른 구성원과의 역동적인 상호작용을 통해 쓰기에 필요한 전략들을 직접 수행하고 내면화하는 과정을 강조하고 있다. 이에 본 연구는 협동적 쓰기 교수가 초등 작문장애학생의 쓰기표현력에 미치는 영향을 알아보고자 하였다. 이를 위해 서울 시내의 초등학교 5-6학년 작문장애 아동 20명을 대상으로 15회기에 걸쳐 실험집단에게는 협동적 쓰기 교수를, 그리고 통제집단에게는 전통적인 쓰기 교수를 실시하였다. 두 집단에게 동일한 주제로 글을 쓰는 사전, 사후 검사를 실시하여 공분산 분석을 한 결과, 실험집단이 글의 내용, 글의 길이, 글의 정확도(철자, 띄어쓰기, 문장부호, 문법사용)에 있어서 유의하게 향상되었다. 이러한 결과는 작문하기에 협동적 쓰기 교수를 활용할 경우, 작문장애 학생의 쓰기표현력을 향상시킬 수 있을 뿐만 아니라 쓰기에 쉽게 친숙해질 수 있도록 유도하는 이점을 기대해 볼 수 있음을 시사한다. The collaborative writing is a method by which a student shares the actual process of composition with his/ her writing partner (s), and they alternate turns to complete the composition. A teacher , another student , or a group of student can be writing partner (s), and a teacher was chosen as the writing partner in this study. The purpose of this study was to test the effect s of the writing instruction by the collaborative writing on written expression ability in elementary student s with composition disabilities. For this purpose, 20 elementary student s with composition difficulties were selected (8 from 5th grade and 12 from 6th grade) to be divided into two groups, an experimental and a control. The two groups were trained for 7 weeks (15 40 - minutes sessions) through the stages of choosing a title, planning, writing, and revising their writing product s. In the stage of writing, the experimental group wrote the product collaboratively with a teacher and the control group wrote it individually. The written expression ability was evaluated by measuring story content s, story length, and story correctness using pre- and post - test . ANCOVA was used to analyze the collected data utilizing the pretest scores as covariates. The result s obtained from this study are summarized as follows : (1) A significant difference was found between the experimental and the control groups in story content s, showing significantly higher performance in the former group; (2) A significant difference was found between the two groups in story length, showing significantly longer performance in the experimental group; and (3) The experimental group showed significantly higher performance in story correctness, that is, spelling, spacing words, punctuation, and grammar (in total). In terms of grammar , however , significant differences were found between the two groups in modifier and word order , while no significant differences were found in auxiliary words, subject -predicate concord, tense, and conjunction. In conclusion, these result s imply that the written expression ability of student s with composition disabilities could be enhanced by providing them with composition instruction through the collaborative writing.

GRI 보고서 상의 환경정보 공시수준과 소유구조와의 관계

배성미 ( Seong Mi Bae ),한태일 ( Tae Il Han ),김종대 ( Jong Dae Kim ) 한국환경과학회 2018 한국환경과학회지 Vol.27 No.8

Few prior studies investigated the correlation between corporate ownership structure and environmental information disclosure. Using environmental index disclosure in GRI (Global Reporting Initiative) reports of the Korean companies, the study examines the effects of ownership structure on the magnitude of environmental information disclosure. A total of 220 firm-years during 2013-2016 period are analyzed. The empirical results of the study indicate that the institutional and foreign investors’ ownership have positive correlations with environmental information disclosure, while the executives' within board of directors has a negative correlation. The ownership by largest shareholders including those with special interests shows no significant relationship with the environmental information disclosure.

Electric Stimulation(음이온 pad)이 생쥐난자의 성숙 및 수정난의 난할에 미치는 영향

배인하,박원,최성미,김문규,Bae, In-Ha,Park, Won,Choi, Sung-Mi,Kim, Moon-Kyoo 대한생식의학회 1996 Clinical and Experimental Reproductive Medicine Vol.23 No.3

In the present study, mouse follicular oocytes and 2-cell embryos(late -zygote stage embryos included) were cultured on the electric pad for electric stimulation in the culture incubator. In addition, follicular oocytes and embryos were tested for maturation and development under higher temperature condition($39^{\circ}C$).Mouse follicular oocyte maturation were not affected by anion electric stimulation and there is no significant difference in GBVD and MI between the control and experiment group after 4hr culture. In the embryo culture, it was found that more morula and blastocyst were found in the electric stimulation group rather than the control(96hr). This may seem to be caused with cytoplasmic $Ca^{2+}$ transient rise by electric stimulation(anion pad). On the other hand higher temperature incubation ($39^{\circ}C$) on the anion pad caused all the embryos degenerated within $12h{\sim}24hr$ culture. This was quite different from large animal embryos(bovine, pig, sheep), in which beneficial effect of high temperature incubation for oocyte maturation and embryo development were found.

재무분석가의 이익예측활동이 자발적 공시에 미치는 영향

한영희(Han, Young Hee),배성미(Bae, Seong Mi),김동하(Kim, Dong Ha) 한국국제회계학회 2013 국제회계연구 Vol.0 No.52

본 연구는 재무분석가의 이익예측활동이 기업의 자발적 공시 행태에 미치는 영향을 분석하고 이를 통해 자본시장에서의 재무분석가의 역할을 확인하는 것을 목적으로 한다. 특히, 재무분석가수가 기업의 자발적 공시를 유도하는지, 그리고 이들의 관심이 높을수록 경영자들은 보다 솔직한 공시를 하는지 혹은 오히려 허위공시를 하는 경향이 있는지를 살펴본다. 또한 재무분석가 수가 경영자의 이익예측정보의 속성에 미치는 영향을 확인한다. 본 연구의 주요 실증분석 결과는 다음과 같다. 첫째, 재무분석가 수가 많은 기업들이 경영자이익예측정보를 더 많이 공시하는 것으로 나타났다. 둘째, 재무분석가 수가 많은 기업들이 시장기대치를 기준으로 사실적으로 공시하는 경향이 있었다. 셋째, 재무분석가 수가 많을수록 경영자예측 영업이익과 당기 실제 영업이익 간 차이인 이익예측오차가 더 크게 나타났다. 이는 재무분석가들이 외부감시주체로서 기업의 자발적 공시를 유도하고, 재무분석가의 관심이 높은 기업이보다 사실적인 공시를 하고 있음을 의미한다. 그러나 재무분석가의 과도한 관심이 경영자들로 하여금 과대 이익예측정보를 공시하도록 유도하는 역기능도 있음을 보여준다. 본 연구의 공헌점은 다음과 같다. 첫째, 재무분석가가 기업의 자발적 공시를 유도하는 외부감시주체로서의 역할을 하고 있음을 확인하였다. 선행연구에서는 재무분석가가 경영자의 이익조정행위를 제한하는 효율적인 외부 모니터링 기능을 담당하는 것으로 보고되고 있으나, 본 연구는 한 발 더 나아가 재무분석가의 외부 모니터링 기능이 경영자의 자발적 공시 의사결정에도 영향을 미친다는 증거를 제시한다. 둘째, 재무분석가의 높은 관심이 보다 솔직한 자발적 공시를 유도하고 있음을 검증하였다. 이는 재무분석가 수가 경영자의 솔직하지 못한 자발적 공시 행위를 보다 빠르게 확인하고 이에 대한 신속한 제재를 가할 수 있는 중요한 외부 기업지배구조 메커니즘으로 해석할 수 있다. 셋째, 재무분석가의 관심은 자발적 공시에 대한 외부 모니터링 기능과 더불어 시장 압력 역할도 동시에 하고 있음을 확인하였다는 데 의의가 있다. This study investigates the effect of number of financial analysts following on managers’ voluntary disclosure behavior. We also attempt to study role of analysts following in Korean Stock Market. In particular, this paper examines that whether more analysts following lead to management’s earnings forecast disclosure, and that how the analysts following affects true disclosure versus false disclosure, the errors in management’s earnings forecasts. The empirical results are summarized as follows. First, consistent with expectation, as the number of analysts following increases, the firms have more incentives to disclosure management’s earnings forecasts. Second, the firms followed by more financial analysts tend to be more true disclosure. Finally, the difference between management’s earnings forecasts and reported actual earnings by firms (i.e., the error of earnings forecast) increases significantly with the number of analysts following. This study contributes to the literature on analysts following in three ways. First, we document that financial analysts following do play a role as an effective external monitors to induce managers’ voluntary disclosure. Second, we find that there exist significant positive association between the number of analysts following and managers’ true disclosure behavior. However, this study also provides evidence that, analysts following play the role of excessive market pressure on managers to disclosure optimistic earnings forecasts.

노인환자에서 Digoxin의 약동학적 매개변수 변화

박창선(Chang Sun Park),배성미(Seong Mee Bae),양성희(Seong Hee Yang),황보신이(Shinn Hwangbo),홍경자(Kyung Ja Hong),장춘곤(Choon Gon Jang),이석용(Seok Yong Lee) 대한약학회 2002 약학회지 Vol.46 No.1

The elderly patients are the most frequent users of digoxin because of increased prevalence of the two primary indications for digoxin therapy; atrial fibrillation (AF) and congestive heart failure (CHF). This study was Performed to observe a variation in digoxin pharmacokinetic parameters in advancing age and changing kidney function, and to compare the measured clearance with the calculated clearance. The 123 drug monitoring records of inpatients who had achieved steady state concentration of digoxin at a tertiary hospital from April 1999 to October 2001 were reviewed. In advancing age, measured digoxin clearance, volume of distribution and creatinine clearance were reduced. Compared with the calculated digoxin clearance, the measured digoxin clearance was more reduced in patients without CHF Especial1y: in elderly patents without CHF the measured digoxin clearance was lower than the calculated digoxin clearance. In contrast to non-CHF patients the measured value was greater than the calculated value in all CHF patients. Findings from this study indicate that the calculated digoxin clearance in elderly patients without CHF substantially overestimated the true clearance. Thus, it appears that the use of calculated digoxin clearance to estimate serum digoxin concentration may result in underestimation of the true serum concentration in a number of elderly patients without CHF.

국제다각화가 재무분석가의 이익예측활동에 미치는 영향

김명인(Myung In Kim),배성미(Seong Mi Bae),윤금상(Kum Sang Yoon) 한국경영학회 2012 經營學硏究 Vol.41 No.4

This study investigates the effect of international diversification of Korean corporations on analysts` forecasting activities, specifically focusing on earnings forecast accuracy, optimism and dispersion. Prior research indicates that analysts suffer from the complexity and difficulty in forecasting earnings of internationally diversified firms due to differences in political, economic, and cultural environment. It also reports that analysts` forecast for firms with high uncertainty tends to be optimistically biased. Thus, this study tests the hypothesis that analysts` forecast becomes less accurate, and optimism and dispersion among analysts increase with the degree of diversification. The sample for the empirical test includes 2,371 firm-years for firms listed in the Korean Stock Exchange or KOSDAQ for the period of 2000-2010 and the analysts` earnings forecast data provided by FN Data Guide Pro database. When we use the analysts` forecast of annual earnings-per-share (EPS) within the twelve month period up to the earnings announcement (i.e., from the end of March in the current year to the end of March in the following year), the empirical results show that, consistent with the expectation, analysts` forecast accuracy decreases significantly while optimism and dispersion among analysts increase significantly with the degree of diversification. The result represents that international diversification of Korean firms increases the complexity and difficulties of analysts` forecasting activities, suggesting that international diversification should be considered as one of the significant factors determining analysts` forecasting activities. On the other hand, when the data within one month up to the earnings announcement is used, we find that the above mentioned effects decreased significantly. Consistent with Richardson et al. (2004), this evidence suggests that financial analysts walk down their earnings forecasts, issuing initial optimistic forecasts, followed by more pessimistic forecasts immediately before the earnings announcement. This allows prediction error to be reduced. This study documents the effect of international diversification of Korean corporations on analysts` forecasting activities. The findings in this study provide several valuable implications to regulators, researchers and investors. First, when investors or users of accounting information use analysts` earnings forecasts as a proxy for the valuation of internationally diversified firms, they should consider the analysts` earnings forecasts may be less accurate and more optimistically biased. Second, Regulators need to mandate Geographic or Country Business Segment Report with the current Business Segment Report disclosure practice. We expect that this disclosure practices will improve analyst` earnings forecasting attributes for the internationally diversified firms. Also, it will provide useful information for investors when they invest in those firms. The improved disclosure practice will enable researchers to study the effect of international diversification of Korean corporations in more detail, and ultimately will contribute to increase transparency in accounting for such firms.

메탄올 자화성 Candida boidinii YF-3의 분리와 단세포 단백질 (SCP)의 생산

李啓瑚(Ke-Ho Lee),裵星美(Sung-Mee Bae) 한국식품과학회 1987 한국식품과학회지 Vol.19 No.4