지식사회에서의 민족공동체 형성조건으로서 남북한 IT협력의 제도화 모색 : 거래비용접근을 중심으로

이재은,김은정 韓國政策硏究院 2003 한국정책논집 Vol.3 No.-

본 논문은 지식사회에서의 민족공동체라는 상이한 체제의 결합을 효과적으로 이루기 위한 현실적 방안으로 거래비용 관점에서 남북한의 IT협력의 제도화를 모색하고자 하였다. 이에 따라 북한의 통신서비스, 인터넷, IT정책 등의 변화를 파악하고 남북한간의 IT협력 유인에 대한 규명을 기초로 바람직한 협력형식, 협력분야, 협력전략, 협력기초, 협력핵심내용 등을 파악해 보았다. 남북한 IT협력의 제도화는 북한의 IT관련 고급인력과 남한 IT산업인프라의 결합을 가능하게 할뿐만 아니라 정치, 경제, 사회, 문화 각 분야의 교류 협력의 촉매역할을 수행할 것으로 파악되었다. 나아가 IT분야에서의 협력 제도화는 남북한간에 놓인 다양한 장애요인을 제거하고 미래에 보다 효과적이고 적합한 형태의 통일과 민족공동체의 형성에 드는 거래비용을 낮추는 데 유용할 것이며 국가의 통일정책이나 IT정책 등에 많은 시사점을 줄 것임을 제시하였다. 이와 동시에 남북한 IT협력이 보다 좋은 결실을 맺기 위해서는 무엇보다도 남북한간의 정치적 문제와 남북한을 둘러싸고 있는 국제적 정치현안의 선결 혹은 동시적 해결이 요구된다는 점을 제시하였다.

감사법인특성과 회계정보가치관련성의 관계

이재은,윤재원 한국세무학회 2014 세무와 회계저널 Vol.15 No.2

Recent regulatory changes in accounting and audit practice are attending to audit qualityimprovements and investors’ perceptions thereon, which is now moving to identification of auditquality indicators and their disclosures to assist the investors’ evaluation of audit quality. Traditionalaudit researches and practice literature provide discussions on audit firm characteristics to be usedas possible audit quality indicators. Specifically, Big 4 firm, auditor’s industry expertise, (abnormal)audit hours and audit fees could be included as representative audit quality indicators covered bythe previous literature. Audit firm characteristics are comparable to client characteristics alsocovered by other audit researches (Hermanson et al. 2007;Lawrence et al. 2011, etc.). Morerecently, Hermanson et al. (2007), Kim and Cheon (2010), and Lee (2012), among others, focusedon audit firm characteristics identified by the regulator’s inspection reports or quality control reviewresults. Furthermore, the European Union (EU)(Article 40 of the EU 8th Company DirectiveDirector) has already established a registration to require audit firms auditing public companieslisted in the EU jurisdictions to file and disclose transparency reports to provide the investors withinformation about the audit firm’s quality controls, operation results and various audit qualityinformation. Similar regulations for Korean audit firms are established in 2003 from when Koreanaccounting firms should file annual reports with the Financial Supervisory Service (“FSS”). Subjects underlying all these discussions and development is related to a traditional controversyabout definition of audit quality;recent literature and academic researches are beginning to covervarious aspects of audit quality. e.g. the Advisory Committee on the Auditing Profession(ACAP)(2008), the International Organization of Securities Commission;IOSCO)(2009), Bedardet al. (2010), and Francis(2011) discuss feasibility of such audit quality indicators. They alsopresented various examples of audit quality indicators classified in terms of input vs. outputmeasures or audit firm-level vs. engagement-level indicators. Specifically, the IOSCO illustratedvarious audit quality indicators and the related groupings of categories. With regard to the auditquality indicators, Francis (2011) explained that there is insufficient research to know if this kind of aggregated information can tell us something about audit quality, and said that the IOSCOreport is just a list which are not rigorously investigated. We are to fill this gap. We identify ten audit firm characteristics for the experimental variablesbased on the previous studies (Hermanson et al. 2007;Kim and Cheon 2010;Lee 2012), andinvestigate their relationship with value relevance of earnings focusing on two aspects. First, wesee whether value relevance of audited accounting information are different according to auditfirm characteristics which the previous studies reported they are associated with good (or bad)audit quality. Second, the investors are likely to consider the auditor characteristics more seriouslyin their investment decisions after regulatory changes that the FSS began to attend to thecharacteristics during its review of audit firm’s quality control systems in 2007;we examinewhether such regulatory change has impacts on value relevance of earnings according to the auditfirm characteristics. We used Ohlson (1995) model to investigate the effects of the audit firmcharacteristics on value relevance of audited accounting information. In the model, controlvariables of size, leverage, return on assets, and year, industry and audit firm dummies areincluded in the models to mitigate potential effects of selection bias. Our results generally indicate that investors perceive positively (negatively) incremental valuerelevance of audited earnings information according to audit firm characteristics generally relatedto g... 선행연구(Hermanson et al. 2007;김문철․전영순 2010;이재은 2012)에서는 감사인의 품질관리에 관련된 인적자원관리 특성을 나타내는 감사법인특성이 감사품질과 관련이 있음을 보고하였다. 본 연구는 선행연구에서 조사한 감사법인특성과 감사품질의 관련성에 대한 투자자들의 인식차이를, 순이익 가치관련성의 체계적 차이 유무를 통해서 실증조사한다. 실증조사 결과, 투자자는선행연구에서 양호(불량)한 감사품질과 관련이 있다고 보고한 감사법인특성에 대해서 대체로 긍정적(부정적)으로 인식하는 것으로 나타났다. 또한 감사법인특성을 주목하게 한 금감원 품질관리감리제도의 시행 전․후를 비교한 결과, 감사법인특성들에 따른 순이익 가치관련성은 동 제도의 시행이후 유사한 방향으로 증가 또는 감소하였다. 다만 제도시행 전․후 변동의 유의수준과 항목별로다소 낮게 나타났다. 이는 투자자들도 선행연구에서 보고한 방향(긍정 또는 부정적)과 유사하게 감사법인특성이 감사품질과 양 또는 음의 관계가 있다고 인식함을 나타내며, 제한적이기는 하지만이러한 인식은 회계감독제도의 변화에 따라 더 강화된 측면이 있다.

본사의 지원수준과 통제수준이 해외활용적 역량에 미치는 영향 : 한국기업의 해외 자회사를 대상으로

이재은,최순규 한국국제경영관리학회 2012 한국국제경영관리학회 학술대회 Vol.2012 No.1

발전원 위험의 사회적 수용성 결정요인 분석

이재은,김영평,정윤수 한국행정연구원 2007 韓國行政硏究 Vol.16 No.2

본 연구는 발전원별 위험의 사회적 수용성을 비교할 수 있는 측정지표를 개발하고, 이를 바탕으로 발전원별 위험의 사회적 수용성 결정요인에 대한 설문조사 결과를 비교·분석하여 정책적 함의를 도출하는데 그 목적을 두었다. 본 연구에서는 발전원 위험의 사회적 수용성을 측정하기 위하여 네 개의 측정영역과 열 한 개의 측정지표를 설정하였다. 측정영역은 크게 합리성, 감정, 신뢰, 의사소통 네 가지로 구분하였다. 각 측정영역별 측정지표로는 합리성 영역에서는 지식 정도, 기술 유용성의 인식, 위험 통제가능성이 포함되었다. 감정 영역에서는 경험, 위험 인지가 포함되었다. 신뢰 영역에서는 공개성, 진실성, 지식·경험 공유 의지가 포함되었다. 의사소통 영역에서는 과학자 집단의 역할, 대중매체의 역할, 홍보가 포함되었다.

자유놀이 속 수학적 상황에서 발현되는 유아교사의 수학교과교육학 지식 탐색: 심층면담을 통해

이재은 한국유아교육학회 2016 정기학술대회 논문집 Vol.2016 No.-

텍스트 중심 유아 미디어 리터러시 교육 프로그램 개발 및 적용 효과

이재은,조은진 한국아동학회 2016 한국아동학회 학술발표논문집 Vol.2016 No.5

Effect of Repeated Freezing and Thawing on Biomarker Stability in Plasma and Serum Samples

이재은,김신영,신소윤 질병관리본부 2015 Osong Public Health and Research Persptectives Vol.6 No.6

Objectives: The stability of circulating proteins can be affected by repeated freezing and thawing. The aim of our study was to identify the effect of repeated freezing and thawing on the plasma and serum concentrations of eight proteins [interferon-γ, interleukin (IL)-8, IL-15, IL-17A, matrix metalloproteinase (MMP)- 7, tumor necrosis factor-α, vascular endothelial growth factor (VEGF), and VEGF receptor 2 (VEGF-R2)]. Methods: We assessed the concentration changes of these proteins in 30 plasma and serum samples subjected to three, four, or five freezee-thaw cycles, and compared these with the concentration changes in the samples that were subjected to two freezee-thaw cycles before analysis. Results: Repeated freezing and thawing by up to five cycles did not modify the plasma and serum concentrations of interferon-γ, IL-8, and VEGF-R2, while levels of MMP-7, tumor necrosis factor-α, and VEGF were significantly changed in both plasma and serum samples. Moreover, MMP-7 and VEGF concentrations tended to increase with freezee-thaw cycles. They were more elevated in plasma samples (up to about 15%) than in serum samples (up to about 7%), suggesting that serum is the preferred sample type for the analysis of circulating proteins. Conclusion: This is the first report on the effect of repeated freezing and thawing on plasma concentrations of MMP-7 and VEGF-R2. Our findings propose that researchers should consider the number of freezee-thaw cycles to select plasma or serum samples, depending on the type of analyte.

Instability of Plasma and Serum Progastrin-Releasing Peptide During Repeated Freezing and Thawing

이재은,이진현,홍마리아,박슬기,유지인,신소윤,김신영 질병관리본부 2016 Osong Public Health and Research Persptectives Vol.7 No.6

Objectives: Progastrin-releasing peptide (proGRP) is a promising biomarker for small cell lung cancer. However, not much is known about how sample processing and storage conditions affect the stability of proGRP. Here, we examined the effects of repeated freeze-thaw cycles on the stability of proGRP in plasma and serum. Methods: Concentrations of proGRP were measured in plasma and serum samples exposed to two, three, or four freeze-thaw cycles and these were compared with values of corresponding samples exposed to one cycle (baseline). We also performed the area under the receiver-operating-characteristic curve (AUC) analysis to determine whether the differences of proGRP concentrations between each paired plasma and serum sample (ΔproGRP) can be used for identifying the samples that have been exposed to multiple freeze-thaw cycles. Results: Concentrations of proGRP gradually decreased in both plasma and serum samples with increasing numbers of freeze-thaw cycles. Reduction rates of proGRP concentrations were greater in serum than in plasma samples and serum proGRP levels declined with statistical significance (p < 0.001) up to 10.1% after four freeze-thaw cycles. The ΔproGRP measurement showed fair accuracy (AUC Z0.741) for identifying samples that had been through four freeze-thaw cycles. The sensitivity was 82.8% and specificity was 62.1% at an optimal cut-off point of > 4.9. Conclusion: Our study shows that the stability of circulating proGRP is affected in both plasma and serum samples by repeated freezing and thawing. We also show that ΔproGRP could be used for identifying paired plasma and serum samples subjected to multiple freeze-thaw cycles.

민주적 재정개혁의 과제와 방향

이재은 한국재정학회 1989 재정논집 Vol.3 No.-

Inorganic Phosphorus and Potassium Are Putative Indicators of Delayed Separation of Whole Blood

이재은,홍마리아,박슬기,유지인,왕진숙,신해원,김종완,한복기,신소연 질병관리본부 2016 Osong Public Health and Research Persptectives Vol.7 No.2

Objectives: The delayed separation of whole blood can influence the concentrations of circulating blood components, including metabolites and cytokines. The aim of this study was to determine whether clinical-biochemistry analytes can be used to assess the delayed separation of whole blood. Methods: We investigated the plasma and serum concentrations of five clinicalbiochemistry analytes and free hemoglobin when the centrifugation of whole blood stored at 4˚C or room temperature was delayed for 4 hours, 6 hours, 24 hours, or 48 hours, and compared the values with those of matched samples that had been centrifuged within 2 hours after whole-blood collection. Results: The inorganic phosphorus (IP) levels in the plasma and serum samples were elevated ≥ 1.5-fold when whole-blood centrifugation was delayed at room temperature for 48 hours. Furthermore, the IP levels in the plasma samples showed excellent assessment accuracy [area under the receiver-operatingcharacteristic curve (AUC) > 0.9] after a 48-hour delay in whole-blood separation, and high sensitivity (100%) and specificity (95%) at an optimal cutoff point. The IP levels in the serum samples also exhibited good assessment accuracy (AUC > 0.8), and high sensitivity (81%) and specificity (100%). The potassium (K+) levels were elevated 1.4-fold in the serum samples following a 48-hour delay in whole-blood separation. The K+ levels showed excellent assessment accuracy (AUC > 0.9) following a 48-hour delay in whole-blood separation, and high sensitivity (95%) and specificity (91%) at an optimal cutoff point. Conclusion: Our study showed that the IP and K+ levels in the plasma or serum samples could be considered as putative indicators to determine whether wholeblood separation had been delayed for extended periods.