Fusobacterium Nucleatum ATCC 25586 Strain의 가토복부에 있어서의 염증반응에 관한 실험적 연구

양일수,박경정,신효근,김오환 全北大學校 齒醫學硏究所 1989 전북치대논문집 Vol.7 No.1

In this experiment, the author examined the inflammatory reaction of the abdominal skin of rabbits after injection of Fusobacterium Nucleatum strain ATCC 25586 preparations. Fusobacterium Nucleatum was cultured in brain heart infusion broth by Okagashi method. Cultures were centrifuged at 10,000 xg for 20 minutes at 4℃, and supernatant and sediment fractions were prepared. 0.2 ml of supernatant fraction was subcutaneously injected into the abdominal skin of rabbits. The sonicated cell suspension caused inflammatory reaction in the rabbit skin, and also the extracts of outer membrane of F. Nucleatum were filled a role in inflamatory reaction of the rabbit skin. As results, the author confirmed the inducing factors of the inflammatory reaction (severe swelling, induration, redness) were in the outer membrane of F. Nucleatum.

地方行政에서의 住民參與 活性化 方案에 관한 硏究

양일수 건국대학교 1996 政治論叢 Vol.31 No.-

파트너개인연고를 따라 감사법인을 변경선임한 기업의 차별적 감사시간 · 감사보수 및 감사품질

양일수,정도삼,이재은 韓國公認會計士會 2015 회계·세무와 감사 연구 Vol.57 No.3

본 연구는 파트너개인연고가 갖는 긍정적 영향(지식축적-Blouin et al. 2007)과 부정적 영향(독립 성훼손위험-유착위협; 윤리기준위원회 2006)의 상반된 영향가능성에 대해서 조사한다. 특히 파트너 개인연고 기업의 경우 감사인변경 후의 변경형태(효율성 유지 측면-Vermeer et al. 2008; 품질관리 차이 영향-Cahan and Zhang 2006, Nagy 2005)에 대해서도 조사한다. 구체적으로, 본 연구는 파트 너개인연고를 감사시간 · 보수와 감사품질에 끼칠 수 있는 영향 관점에서 조사한 것이다. 본 연구의 실험표본은 감사인(회계법인)이 변경되었으나 감사파트너가 동일한 경우이다. 연구 결과, 파트너개인연고기업은 상대적으로 더 낮은 감사시간을 보이고, 감사인변경 후에도 이 러한 상대적으로 낮은 감사시간이 유지되었다. 반면에 파트너개인연고기업의 시간당감사보수가 상대 적으로 더 높으며, 감사인변경 후에도 유지되었다. 이는 파트너개인연고기업에 대해서 상대적으로 낮은 감사투입노력으로 높은 수익성을 실현한 것으로 볼 수 있다. 다만 이러한 낮은 감사시간이 감 사효율성 때문인지, 낮은 감사품질을 초래하는 낮은 투입노력인지는 감사품질의 영향을 함께 보아야 할 것이다. 이를 위해서, 재량발생액(절댓값)으로 측정한 감사품질 관련성을 조사한 결과, 파트너개 인연고기업의 감사품질은 통제표본과 대비해서 대체로 유의한 차이가 나지 않았으며, 감사인변경 전 · 후의 차이도 유의하지 않았다. 이상의 결과는 파트너개인연고기업의 감사가 효율적으로 수행하지 만(낮은 감사시간) 감사품질의 하락을 수반하지는 않는다는 점에서 주목을 끈다. 이는 파트너개인연 고가 감사인 독립성 훼손의 부정적 영향은 미미하고 감사경험의 긍정적 영향이 나타난 것으로 해석 할 수 있다. 본 연구의 공헌점은 감사인독립성 유착위협 우려에도 불구하고, 파트너개인연고기업에 대해서 감 사인은 감사품질을 희생하지 않으면서 낮은 감사투입시간을 통해서 감사를 수행한다는 점을 발견하 였다는 점이다. 특히 2016년 시행예정으로 개정 예고된 국제감사기준(IAASB 2015a; 2015b)과 미국 PCAOB(2011; 2013b; 2015) 감사기준개정안 등에서 파트너개인정보 공개방안이 포함되어 있는데, 이 와 관련하여 본 연구는 파트너 개인차원의 독립성 훼손 위험에 대한 실증 정보를 제공한다. Blouin et al. (2007) and Vermeer et al. (2008) identify the audit firm changes by audit clients which are coinciding with their audit partner’s transfer of audit firms upon the collapse of Arthur Andersen(AA), and define them as “the auditor changes following partner familiarity.” We refer to individual partner’s transfer of audit firms where their audit clients subsequently selected auditors coincident with the individual partner’s audit firm transfers. Since such audit firm changes are not mandated by the laws or regulations, and moreover, the ex-audit partners have taken audit partner responsibility after the audit firm changes, they could be recognized as “the auditor changes following going after individual partner familiarity.” Audit firm changes going after individual partner familiarity, as compared to non-familiarity clients, have dual aspects: (i) individual partner’s familiarity with the client would indicate that the audit partners have accumulated knowledge of the clients (Blouin et al. 2007), which would lead to audit efficiency and effectiveness (i.e. lower audit hours with no sacrifice of audit quality), and (ii) individual partner’s familiarity with the client would indicate “familiarity threats” in auditor independence (Korea Ethics Standards Board 2006), thereby resulting in deterioration of audit quality. In addition, in the comparison of experimental samples between before and after auditor changes, we also expects that (i) audit efficiency of individual partner familiarity clients could be sustained after the auditor change (Vermeer et al. 2008), or (ii) first year audits could be subject to the new audit firm’s severe quality controls (Cahan and Zhang 2006; Nagy 2005). Additionally, individual partner’s familiarity with the client would deteriorate audit quality after the audit firm changes following the individual partner familiarity. We identify 936 firm-years from non-financial December-ending fiscal year firms from 2003 to 2012 whose audit partners are same but audit firms are different, which indicates that audit partner changed audit firms and their client have voluntarily selected audit firm of the transferred ex-partners. Successions of audit firm status legally forced in the audit firm mergers (e.g. Ahnjin-Hana, Dasan-Kwangjang) are excluded from the experimental samples, but integrations in the audit firm (or audit team) level without legal audit firm merger are included in the experimental samples since they are not legally mandated audit firm transfers. Control samples are selected by the propensity-score matching method which is contended by the recent studies (e.g., Lawrence et al. 2011) that an effective approach to control for selection bias. Consistent with Lawrence et al. (2011), we match each partner-familiarity client with that has the closest predicted value from equality within a maximum distance of 3% without replacement. During the sample selection process, 182 firm-years failed to find the matched firm-years, accordingly, final experimental samples are 754 firm-years (samples before and after the auditor changes are 322 firm-years and 432 firm-years, respectively), excluding them. Final samples are 1,508 years, comprising experimental samples (FAMIL) of 754 firm-years and the same number of control samples (NON-FAMIL). Results of this study is summarized as follows. Audit hours of FAMIL are lower than those of NON-FAMIL (indicating audit efficiency), but FAMIL’s audit fees are not significantly different from those of NON-FAMIL. As a result, hourly audit fees of FAMIL are significantly higher than those of NON-FAMIL. In the comparison between samples of before and after audit firm changes, we find that lower audit hours of FAMIL are maintained without significant increase or decrease after the audit firm changes. Total audit fees of FAMIL increased significantly (10% level significance) after the audit firm changes

K-IFRS 도입 전,후 내부회계관리제도 취약점 보고기업과 감사시간,감사보수 및 감사품질의 관련성

양일수 ( Ihl-soo Yang ),이재은 ( Jae Eun Lee ) 한국회계학회 2016 회계저널 Vol.25 No.1

내부회계관리제도(internal controls for financial reporting: ICFR)는 회계정보 신뢰성을 위한 내부통제이다. 최근 금감원은 상장기업의 ‘재무제표 작성책임’을 강화하는조치들을 시행하였다. 이는 K-IFRS의 복잡성 때문에 내부회계관리제도가 K-IFRS의 시행 이후에 취약하게 될 가능성을 감독하기 위한 것이다. 그러나 강화되는 내부회계관리제도에 대한 감독에 불구하고 회계실무에서 인식하고 있는 내부회계관리제도 효과성에 대한 인식은 K-IFRS 도입 이후에도 낮은 수준이다. 본 연구는 K-IFRS 도입 전ㆍ후 내부회계관리제도 중요한 취약점 보고 기업에 대한 감사인들의 행동과 감사품질 차이를 조사함으로써, 실제 실증조사결과가 이러한 인식과 어떻게 차이가 있는지 조사한다. 실증조사 결과, 중요한 내부회계관리제도 취약점 보고 기업ㆍ연도(MatWeak)와 K-IFRS도입 전ㆍ후 기간에 중요한 취약점을 보고한 기업(MWfirm_pre와 MWfirm_post)의 감사시간, 감사보수, 시간당감사보수와 재량발생액절댓값은 모두 유의한 양의 계수값을 가졌다. 반면에 중요한 취약점 변수(보고 기업ㆍ연도 기준[MatWeak] 또는 보고시기 기준 취약점보고기업[MWfirm_pre와 MWfirm_post])들의 K-IFRS 도입 이후 감사품질 관련성의 변동은 항목별로 다소 차이가 있었다. 특별히 주목을 끄는 사항은, K-IFRS 도입전 취약점보고기업(MWfirm_pre)의 감사시간, 감사보수, 재량발생액(절댓값)이 K-IFRS 도입후 취약점보고기업(MWfirm_post)보다 유의하게 크며, K-IFRS 도입 이후 이러한 차이 폭이 감소한 것이다. 이는 내부회계관리제도 효과성에 대한 부정적 인식에도 불구하고 K-IFRS도입 이후 내부회계관리제도 취약기업들에서 개선효과를 실증확인하였다는 점에서 실무적시사점이 있다. 또한 본 연구에서 내부회계관리제도 취약성이 감사시간 및 시간당보수와 유의한 양의 관계가 있음을 실증확인한 것도 추가적 공헌점이다. The internal accounting control systems (IACS) (or internal controls for financial reporting [ICFR]) is a part of a corporate internal controls, specifically pursuing reliabilities of financial information. Korea has fully implemented the Korea-adopted International Financial Reporting Standards (K-IFRS) in 2010 to improve international recognitions on Korean accounting transparency (the Financial Supervisory Commission [FSC] and the Financial Supervisory Services [FSS] 2007). Recently, the FSS also takes actions to strengthen the public company’s responsibility to prepare its financial statements; such more stringent supervision on accounting controls or the IACS is in line with the thoughts that they are integral parts of the procedures for soft-landing of the implementation of K-IFRS (FSS 2007). However, in spite of stronger supervision on the IACS, a recent survey indicates that overall effectiveness of the IACS in Korea is not well-appreciated among the financial reporting stakeholders (financial executives and employees of public companies, accounting information users, certified public accountants [auditors], and accounting professors)(Lee 2014). This paper investigates the relations of internal control weakness firms with audit hours, audit fees, and audit quality and their changes after adoption of K-IFRS. For this purpose, we attend to the situation that the regulator recognizes importance of the IACS upon full implementation of K-IFRS, and takes regulatory actions to strengthen corporate responsibility for preparations of financial statements, however, overall recognition on internal control effectiveness among accounting stakeholders is low. Accordingly, we find whether such stakeholders’ low recognition on the IACS effectiveness is consistent with any empirical evidences; i.e. we investigate whether the material control weakness firms are related with auditor’s behaviors (audit hours and audit fees) and audit quality (or financial reporting quality). More specifically, we examine (i) whether control weakness firms have higher audit hours and audit fees, and absolute discretionary accruals, and (ii) whether there are any changes in such higher difference in audit hours and audit fees, and absolute discretionary accruals after adoption of K-IFRS. Final samples of 8,721 firm-years are selected, after deleting omitted variable samples, from 9,511 firm-years of the non-financial public companies with the December- ending fiscal years from 2008 to 2013, which are listed in the KOSPI and KOSDAQ stock markets. Experimental samples are (i) 260 firm-years reporting material control weakness (MatWeak), and (ii) the firms (644 firm-years) reporting once or more material control weakness during the sample periods (MWfirm) (MWfirm samples comprise of 445 firm-years of MWfirm_pre samples and 251 firm-years of MWfirm_post samples). In the results, we found that material control weakness samples (both MatWeak and MWfirm [MWfirm_pre와 MWfirm_post]) are positively associated with audit hours, audit fees, hourly audit fees, and absolute discretionary accruals. Meanwhile, changes of such associations with audit hours, audit fees and absolute discretionary accruals vary across the experimental variables. More specifically, we found insignificant changes in associations between MatWeak and audit hours, audit fees, hourly audit fees, and absolute discretionary accruals. Similarly, we found insignificant changes in associations between MWfirm_pre/MWfirm_post, and audit hours/audit fees, except for audit fees where their associations increase significantly. However, MWfirm_pre’s changes in associations with absolute discretionary accruals are significantly negative only for AbsRoaDisAccr; as contrary to this, MWfirm_post’s changes in associations with absolute discretionary accruals are significantly positive for all three proxies. Drawing more attentions, we find that audit hours, audit fees and absolute discretionary accruals of MWfirm_pre samples are higher than those of the MWfirm_post samples, and such differences’ magnitude decreased after adoption of K-IFRS. These findings indicate that material control weakness firm’s association with auditor behavior (audit hours and audit fees) and audit quality (absolute value of discretionary accruals) vary across the experimental variables. More specifically, a comparison of MWfirm_pre and MWfirm_post samples indicates that we find significant differences in audit hours, audit fees and discretionary accruals between two sample groups as well as significant differences in the pre- and post-IFRS adoption period changes. This is contrary to the perceptions of financial reporting stakeholders that internal controls effectiveness remain low even after K-IFRS adoption, and, accordingly, has practical implications. In addition, prior studies (Lee et al. 2008; Choi and Choi 2010) reports control weaknesses are significantly associated with audit fees, but they have not find significant relations between control weaknesses and audit hours. However, we find that control weaknesses are associated with audit hours and hourly audit fees as well as total audit fees. This is consistent with both audit risk model and intuitive judgement; the more risks, the more audit inputs and audit charges.

Digital Sound spectrograph 및 Nasometer를 사용한 악교정 수술환자의 술전후 음향음성학적 특성에 관한 비교연구

양일수(Il Soo Yang),신효근(Hyo Keun Shin) 대한구강악안면외과학회 1994 대한구강악안면외과학회지 Vol.20 No.4

Advanced electronic technology has resulted in the ability to objectively analyzed and display speech characteristics. The mandibular prognathism patients had modified the place of articulation in comparison to preoperation. The acoustic characteristics appeared in the acoustic resonance. Assessment of resonance was measured by a High Speed Analysis System using PC with DSP. This personal computer-based speech analysis system performs spectrographic analysis in real time. The testing words consisted of the simple vowels-/i/,/e/,/u/,/a/-, and the CVC phonetic contexts containing the bilabial consonants both fricative and lateral. Separately from the spectrographic analysis, a Nasometer was used for measuring the indirect assessment of vocal tract physiology. This device measures the oral and nasal components of a subject s speech: the components are picked up by microphones on either side of sound separator that rests on the upper lip. The signal from each of the micro-phones is filtered and digitalized by custom electronic modules. The resultant signal ratio multiplied by 100 and is expressed as a nasalance score. The tested utterances were selected by simple words containing the vowels /i/,/e/,/u/,/o/,/a/, and CVC phonetic environments containing the nasal consonants /m/ and /n/ with the high vowel /i/ and low vowel /a/. The three different types of nasal phrases were used to test no nasal passage, mild nasal passage and high nasal passage. The author obtained the results using these acoustic methods as follows: 1. The first formant of the mandibular prognathism pre-operation group was higher the control group than post-operation. This varation of F1 is most responsive to changes in mouth opening. Opening mouth sounds are characterized by relatively high frequency first formants. 2. The second formant of the mandibular prognathism pre-operation group was lower than that of the control group: this means that the vocal tract of the mandibular prognathism group was longer than the control group. The vocal tracts of these patients were affected after the mandibular prognathism operation. Therefore the F2 was higher after operation. 3. On the vowel chart, the author found that athe place of articulation after operation moved backward. 4. The Voice Onset Time, Vowel duration and total duration after operation increased in comparison with pre-operation, these results were assessed by the delayed of the articulation reaction time. 5. Nasalance of post-operation increased in comparison with the preoperation, this means that the velopharyngeal function was acted in these cases.

The effects of regular exercise on the equilibrium, and reaction times in old adults

Cha, Eun-Hee(차은희),Park, Hong-Seock(박홍석),Yang, IL-Gu(양일수) 한국체육과학회 2013 한국체육과학회지 Vol.22 No.4

이 연구의 목적은 규칙적인 운동습관이 노인들의 평형성과 반응시간에 미치는 효과에 대하여 연구하는데 있다. 이 연구에 참여한 피검자는 65세 이상의 60대(40명), 70대(40명), 80대(40명) 남자노인 120명중 60명은 테니스, 배드민턴, 탁구, 게이트볼을 주 3회 1시간 이상 실시하는 노인으로 하였고, 통제군의 경우 일상적일 활동을 하는 건강한 노인 60명으로 각각 분류하였다. 이 연구의 종속변인 측정을 위해 동적자세검사기(dynamic posturography)를 이용하여 측정하였다. 연구 결과 감각조직 중 평형성점수에서는 운동군에서 전반적으로 높게 나타났으며, 특히 조건 2(눈을 감고 바닥 고정)와 조건 3(눈뜨고, 바닥고정, 주변시야 흔들림)에서 유의한 운동의 효과를 보였고(p<.05), 조건 4(눈뜨고, 바닥 흔들림)와 조건 6(눈뜨고, 바닥 흔들림, 주변시야 흔들림)에서는 나이 효과가 유의하였으며(p<.01), 조건 5(눈감고, 바닥 흔들림)에서는 상호작용 효과가 유의하게 나타났다(p<.05). 또한 운동조절 기능 중 반응시간 검사 결과 운동군이 통제군에 비해 빠른 것으로 나타났으며, 특히 SB(small backward), MB(medium backward) p<.01, LF(large forward) p<.05에서 연령 간에서 유의한 차이를 보였다. 결론적으로 테니스, 배드민턴, 탁구, 게이트볼의 규칙적인 참여는 시각적, 전정계 및 체성감각계를 자극하여 중추신경계에 정보전달 능력을 개선시켜 평형점수의 증가 및 빠른 반응시간을 보이는 것으로 사료된다.