상장예정기업에 대한 감사인 지정과 상장가 할인

하민,최정운,배길수 韓國公認會計士會 2012 회계·세무와 감사 연구 Vol.54 No.1

Prior studies that examine the effects of auditor designation find mixed results. These studies employ discretionary accruals as a audit quality proxy variable. In this study, we employ an alternative audit quality proxy variable to reexamine the effects of auditor designation. Specifically, we test the effects of auditor designation in the context of initial public offering (IPO) using IPO discounts as a proxy variable of audit quality. Our sample consists of 652 IPOs that occurred during the long period over 1999 to 2010. Firms were allowed to choose their own auditors during 2001 to 2005 whereas the government appointed an auditor for the IPO firms during the rest of the sample period. If the audit quality of the designated auditors is higher than that of the auditors selected by the firm, we expect that audit quality is higher in the period when auditors are designated relative to the period when the firm selects its own auditor. We find that auditor designation tends to decrease IPO discounts vis‐à‐vis an unregulated auditor selection regime. This is consistent with the argument that auditor designation improves audit quality. We also examine the relation between audit quality and auditor size. Although audit quality of the Big N auditors is believed to be higher than that of the Non-big N auditors, nevertheless, evidence in prior studies that employ the Korean data is mixed. Almost all prior studies that investigate the association between audit quality and auditor size draw inferences based on discretionary accruals. In this study, we reexamine the relation between audit quality and auditor size using IPO discounts. We find that auditor type is unrelated to IPO discounts even during the period when firms can select auditors on their own. This provides additional evidence that auditor size is not significantly related to audit quality in the Korean audit market, consistent with the findings in most prior studies. 본 연구는 신규상장할인을 감사품질의 대용치로 사용하여 감사인 지정이 감사품질에 미치는 효과를 조사하고 감사인유형과 감사품질의 관계를 조사한다. 연구결과 감사인지정기간의 신규상장할인은 자유선임기간의 신규상장할인에 비해 유의하게 낮았다. 신규상장할인을 감사품질의 대용치로 볼 때 이는 지정감사인의 독립성이 높아 감사품질이 향상되며, 따라서 재무제표에 대한 시장의 신뢰가 높아지고 그 결과 신규상장할인이 상대적으로 작다는 해석과 일치한다. 또한 본 연구는 기업이 감사인유형을 선택할 수 없던 감사인지정 기간동안에는 감사인유형이 신규상장할인과 관련이 없다는 것을 발견하였다. 역시 신규상장기업이 감사인을 자유롭게 선임할 수 있던 기간 중에도 감사인유형과 신규상장할인은 유의한 관련을 보이지 않는다. 이는 선행연구의 결과와 일관성 있게 우리나라에서는 소위 대형 및 소형 감사인규모에 따른 감사품질의 차이가 존재하지 않는다는 추가적인 증거로 볼 수 있다.

연구개발(R&D) 성과 지표(Performance Indicator) 제안 연구

하민,박지영,전성진 한국경영과학회 2009 한국경영과학회 학술대회논문집 Vol.2009 No.10

가상 뮤지엄에서 관람객 유형에 따른 전시관람모델 및 맞춤형 서비스 개념 연구

하민아 ( Ha Mina ),이유진 ( Lee Yoo Jin ),박승호 ( Park Seung Ho ) 디자인융복합학회 2016 디자인융복합연구 Vol.15 No.6

가상공간은 물리적 공간에 비하여 유연하다. 이 때문에 가상 뮤지엄은 관람객에게 맞추어진 서비스 편성이 가능하다. 이에 본 연구는 가상 뮤지엄 내관람객의 방문목적에 따라 관람객을 유형화하여 유형에 따른 맞춤형 서비스와 가상 뮤지엄 내 전반적인 전시관람 과정을 제안하는 것을 목적으로 하였다. 우선 현재의 가상 뮤지엄의 서비스 현황을 분석하여 전시 관람을 위한 서비스간의 분류를 명료히 하였다. 그리고 포그와 디어킹(Falk & Dierking)의 뮤지엄의 상호작용 경험모델 중 물리적 맥락이 전자적 맥락일때 나타날 수 있는 가상 뮤지엄의 관람객을 7가지로 유형화하였다. 현황 분석과 관람객 유형화 결과를 바탕으로 가상 뮤지엄에서 관람객별 맞춤형으로 제공할 수 있는 서비스를 제안하였다. 추가적으로 관람객 유형 연구와 맞춤형 서비스 연구가 가상 뮤지엄의 전시 관람 시스템에 어떻게 적용 가능한지 알고자, 컴퓨터의 정보처리 이론과 관람객의 전시관람 과정을 대입하였다. 그 결과, 본 연구는 관람객의 유형에 따른 맞춤형 서비스뿐만 아니라, 가상 뮤지엄의 전시관람 모델을 개념적으로 제안하였다. The flexibility of the virtual space is greater than the physical space. So the virtual museum can organize the personalized services to visitors. This study aims to categorize the visitors according to the visiting purposes, and suggests personalized service, virtual museum`s overall exhibition process based on the types of the audience in the virtual museum. First, by analyzing current services being provided in the virtual museum, this study clearly classifies those services for exhibition. And as in Falk & Dierking`s interactive experience model, it divides the audience into 7 different types when the physical context substitutes electronic-physical context in virtual museum. According to the current service evaluation and the types of audience, this study proposes customized services for each types of audience in a virtual museum. In addition, it substituted the information processing theory from computer science and the exhibition process to the exhibition system in order to know if classified visitors and customized service study are applicable to the exhibition system. As a result, this study builts the exhibition model as well as customized services according to the types of audience in the virtual museum.

뉴에콜로지 패션에 관(關)한 연구(硏究)

하민아 ( Min A Ha ),조규화 ( Kyu Hwa Cho ) 한국패션비즈니스학회 2000 패션 비즈니스 Vol.4 No.3

The purpose of this thesis is to suggest the new ecology fashion through the comprehensive approach to analyze the difference of characteristics between ecology fashion established before the early 1990` s and new ecology fashion advented in the late 1990`s and create the design inspired by the image of new ecology fashion. As a method of accomplishing this research, the articles and magazines related to the fashion were examained. Also internet was surfied for studying social and cultural background of new ecology and examining the trend of new ecology expressed at design at first. Through examining the fashion mode in the late 1990`s related to the trend of new ecology, the characteristics of new ecology fashion have been devided by the fabric, color and detail and drown out three images of new ecology fashion. The cultural background of new ecology is advent of fusion, techno and zen culture in the late 1990`s. The characteristics of new ecology fashion are as follows. As regards of the fabrics, It`s been used naturalized synthetic fabrics such as lycra and tencel produced by the advanced technology as well as luxurious natural fabrics. As the aspect of colors, on the basis of neutral colors shown to the previous ecology fashion, the wide range of colors including the vivid colors has been presented sophisticatedly. The most evident characteristic of new ecology fashion is the increase of details, along with keeping the minimal style. According to this trend of new ecology fashion, three charicteristic images can be extracted ; the techno ecology, the modern ecology and the romantic ecology. As the megatrend sustained during the late 1990``s, the trend of new ecology was the mainstream not only of the fashion but also of the human life style, and has the potential continued in the 2000`s.

논문 : 모바일 헬스 애플리케이션의 감정인식 서비스 제안

하민아 ( Min A Ha ),이유진 ( Yoo Jin Lee ),박승호 ( Seung Ho Park ) 디자인융복합학회 2016 디자인융복합연구 Vol.15 No.1

모바일 헬스 산업은 IT 기술과 융합하여 주목받고 있으며, 헬스 애플리케이션은 사용자의 건강한 라이프 스타일을 제공하는 방향으로 발전하고 있다. 본 연구는 4개의 모바일 헬스 애플리케이션을 선정하여 서비스의 동향을 살펴 보았고 그 결과 모두 신체 데이터 이외의 감정에 관한 데이터를 포함하고 있지 않고 있음을 알 수 있었다. 추가적으로 사용자의 감정을 추출을 위한 기술을 분류 및 분석하였고, 이를 통해 텍스트 기반 감정인식 기술이 모바일 헬스 서비스와 가장 적합하다고 판단하였다. 감정인식 서비스를 구현하고자 소셜 네트워크 서비스와 1차원 감정 모델을 시스템의 소스로 설정한 감정인식 시스템의 프로세스 설계를 하여 개발하였다. 뿐만 아니라, 본 시스템이 모바일 헬스 애플리케이션에서 어떻게 사용 가능할지 제안하고자 설득형 기술과 결합하였다. 결과적으로 사용자의 5가지 감정과 감정이 지속되는 시간에 따른 15가지의 제안을 포함하는 가이드라인과 구체적 서비스 방안 제안하였다. 이에 본 연구는 기존의 헬스 애플리케이션이 정신적건강, 감정적 건강과 같은 개인의 심리적 컨텍스트까지 고려하는 제안형 서비스로 나아가기 위한 지침이 될 것으로 기대하는 바이다. Mobile health industry has been combined with IT technology and is attracting attention. The health application has been developed to provide users a healthy life style. First of all, 5 mobile health applications were selected and reviewed in terms of their service trend. It turned out that none of those applications had any emotional data but physical one. Secondly, to extract users’ emotion, technological researches were sorted into different categories. And the result implied that text-based emotion recognition technology is the most suitable for the mobile health service. To implement the service, the application was designed and developed the process of emotion recognition system based on the contents of the research. One-dimension emotion model, which is the standard of classifying emotional data and social network service, was set up as a source. In last, to suggest the usage of health application has been combined with persuasive technology. As a result, this paper prospered a overall service process, concrete service scheme and a guidelines containing 15 services in accordance with the five emotions and time. It is expected to become a direction for indicators considering a psychological individual context.

가족단위 수상레저스포츠 참여자의 여가기능이 가족응집력 및 여가몰입에 미치는 영향

안동수(An, Dong-Su),하민아(Ha, Min-Ah),윤영선(Yoon, Young-Sun) 한국사회체육학회 2014 한국사회체육학회지 Vol.0 No.58

The aim of this article is to verify whether a leisure functio namong participants in water skiing with family could be a effective factor on reinforcing their family cohesino and develop a commitment on leisure activities. There are 285 members participated in water activities such as water skiing, wakeboarding and rafting surveyed between June and September of 2014 in Gyeonggi and Gangwon-do. The data arrived at the results as follows through simply and multiple regression analysis. First, Fascination and need of family participated in Water Leisure Activities have positive effects on a family cohesion. Second, Their Leisure function has a positive influence on a cognitive commitment. Finally, a family cohesion positively effects on a Leisure commitment.

방과 후 스포츠클럽 참여 중학생의 여가경험이 여가정체성 및 여가지속에 미치는 영향

정남주(Nam Ju Chung),하민아(Min Ah Ha),권순재(Soon Jae Kwon),안동수(Dong Soo An) 한국여가레크리에이션학회 2015 한국여가레크리에이션학회지 Vol.39 No.4

The purpose of this study was to verify the effect of leisure experience on leisure identity and leisure continuance of middle school student participating in after school sports club program. To accomplish the purpose of the study, 300 questionnaires were distributed to the middle students participating in after school sports club program(ASSCP) in Seoul using convenience sampling. Due to the reliability of data, 23 samples were discarded and 277 samples were put to actual analysis. By using SPSS Ver. 18.0, frequency analysis, exploratory factor analysis, reliability analysis, correlation and multiple regression were conducted. The results were as follows. First, the subordinating of leisure experience-perceived competence had an influence on Respect, Identification and Emotional attachment. Second, perceived competence, self-affirmation and getaways were effective on leisure continuance. Third, respect and emotional attachment were significantly related to leisure continuance. Main factors of middle school students to participate consistently in ASSCP were respect and emotional attachment-subordinating factors of leisure identity.

전이학습 및 히트맵 시각화를 통한 설명 가능한 치매 예측 진단

황훈(Hoon Hwang),하민서(Min-Seo Ha) 대한전기학회 2023 대한전기학회 학술대회 논문집 Vol.2023 No.7

더 나은 미래, 팬덤에서 희망을 찾다 : 머쉬룸 인사이트 포럼 참여자 후기

가연숙,김민정,김정수,박연희,한상윤,하민서,최창원 메이데이 2022 Paper Vol.265 No.-

Necessity for a National Carcinogen List in Korea, Based on International Harmonization

임종한,김환철,박명숙,김정애,김신범,하민아,임민경,김정선,박은영,백도명 환경독성보건학회 2013 환경독성보건학회지 Vol.28 No.-

Cancer has been the leading cause of death in Korea for the last 30 years. Cancer patients’5-year survival rate between 2005 and 2009 was 62.0%, representing a highly advancedstandard of care, as much as developed countries in the EU and the US. The Korean governmentformulated its first 10-year plan for cancer control in 1996 and has been carryingout a second 10-year plan for cancer control since 2006. But despite the Korean government’sefforts, the cancer burden in Korea continues to increase. Many separate laws havegone into effect concerning the management of carcinogen exposure. However, there areno integrated regulatory laws or management systems against carcinogen exposure in Korea. Dead zones remain where carcinogen exposure cannot be controlled properly in Korea. In this paper, we suggest the need to establish a national carcinogen list based on internationalharmonization as a prerequisite for a paradigm shift in cancer control policyfrom treatment to primary prevention.