감사시차의 결정요인에 관한 연구

배진철(Bae, Jin-Cheol),첩기룡(Tie, Ji-Long),임충혁(Im, Chung-Hyeok),김명인(Kim, Myung-In) 한국국제회계학회 2018 국제회계연구 Vol.0 No.79

본 연구는 한국채택국제회계기준(K-IFRS) 도입 전후로 감사시차 및 감사시차 결정요인에 유의한 변화를 갖는지 검증하고자 한다. 감사시차는 결산일로부터 감사보고서일까지의 기간으로 측정되며, 감사 효율성을 의미하는 동시에 재무제표의 적시성을 결정하는 중요한 요인이다. 지금까지 감사시차에 영향을 미치는 요인들을 확인하기 위한 많은 선행연구들이 있었다. 이러한 선행연구들에서 파악된 다양한 요인들을 고려하여 K-IFRS 도입 기간인 2011년을 중심으로 전후 각 6년간의 표본을 구성하였다. K-IFRS 도입이 감사시차를 증가 혹은 감소시켰는지, 혹은 감사시차에 아무런 영향을 미치지 않았는지 검증함으로써 K-IFRS 도입 효과를 확인하고, 향후 K-IFRS 제정과 개정에 근거자료가 되고자 하는 데에 본 연구의 의의가 있다. 또한 K-IFRS 도입 전후로 감사시차가 달라졌다면, K-IFRS 도입전후로 감사시차에 영향을 미치는 감사시차 결정요인이 변화하였기 때문일 것이다. 그러므로 K-IFRS 도입 전후로 나누어 감사시차 결정요인이 감사시차에 미치는 영향을 살펴보았다. 실증분석결과는 다음과 같다. 첫째, K-IFRS 도입 이후에 감사시차는 유의하게 증가하였다. 즉 KIFRS의 도입 이후 결산일과 감사보고일 사이의 기간이 증가한 것이다. 둘째, K-IFRS 도입 이전과 이후로 감사시차 결정요인이 감사시차에 미치는 영향은 각각 다르게 작용한다는 것을 알 수 있었다. KIFRS 도입 전 감사시차에 음(-)의 영향을 미치던 기업규모는 K-IFRS 도입 이후 그 크기가 감소했다. 반대로 K-IFRS 도입 전 감사시차에 양(+)의 영향을 미치던 대형회계법인 감사유무와 당기순손실보고 유무는 그 영향이 감소하였다. 부채비율은 감사시차에 미치던 양(+)의 영향이 K-IFRS 도입이후 더 강해졌다. 본 연구는 K-IFRS 도입 이후 감사시차 결정요인들의 변화를 KOSPI와 KOSDAQ시장을 구분하여 검증함으로써 감사효율성과 재무보고 적시성을 중시하는 실무계, 학계, 투자자 및 정책입안자 등에게 유용한 시사점을 제공할 것이다. This paper investigates whether the mandatory adoption of K-IFRS affects the audit report lag and more specifically examines the effect on the determinants of audit report lag. Audit report lag, measured by the period from fiscal year-end date to audit report date, is closely associated with the audit efficiency as well as the timeliness of financial statement. Given that prior studies have shown the determinants affecting audit report lag such as leverage, firm size, auditor size, loss firm, etc., this study focuses on not only how K-IFRS adoption influences the days of audit report lag but also how specifically K-IFRS adoption changes each determinant of audit report lag. We construct our sample with each 6 years before and after K-IFRS adoption in 2011 for the period from 2005 to 2016. We find that the mandatory K-IFRS adoption significantly increases audit report lag, and it also significantly changes the impact of determinants on audit report lag. Specifically, we show that the effects of the determinants including firm size, Big 4 auditor (type of auditor size), loss firm significantly decrease after K-IFRS adoption but the effect of financial leverage significantly increases after K-IFRS adoption. Our results contribute to current literature regarding audit and K-IFRS adoption. First of all, it is the first study to show that K-IFRS adoption increases audit report lag in Korea while European prior studies present a significant decrease in audit report lag after IFRS adoption. Second, we interpret our evidence of higher impact of financial leverage on audit report lag as suggesting that creditors are more concerned about K-IFRS adoption, which delays the submission of audit report. We believe that these findings will provide a useful guideline to auditors, standard setters, government, practitioners and other stakeholders.

유방암과 섬유선종의 방사선학적 소견 : 유방 단순촬영술과 유방 초음파검사 소견의 비교 연구 Studies on mammographic and ultrasonographic findings evaluation

임한혁,최득린,고은석,이혜경,임철완,이상진,홍현숙,최교창,김영화,박재성 순천향의학연구소 1997 Journal of Soonchunhyang Medical Science Vol.3 No.2

Purpose : To evaluate the utility of mammography and ultrasonography in study of morphologic differential diagnosis between malignant and benign mass. Materials and Methods : Average age of patients with breast cancer was 48.4 year-old, and that of fibroadenoma was 29.4 year-old. The equipments used for examination were MF-159 high frequency mammography(Bennet Co.) and Acoustic image 5200S. We evaluated mammographic findings about breast parenchymal pattern, calcification, margin and size of the mass associated tumor nature, and ultrasonographic findings about shape, height and width, internal homogenicity and echo pattern, wall contour, boundary echo, and posterior shadow in breast mass. Thirty-seven of mammographic findings and 34 cases of ultrasonogreaphic findings in pathologically proven breast cancer and 34 case of mammographic findings and 71 cases of ultrasonographic findings in breast fibroadenoma were reviewed retrospectively. Results : In mammographic study, the parenchymal patterns of breast cancer according to Wolfe classification were NI(16.2%), PI(24.3%), P@(37.8%), and DY(21.6%) and those in fibroadenoma were NI(3.1%), Pl(11.7%), P2(35.2%),and DY(50%). Mammographic findings about presence of calcification were as follows; only calcification(16.2%), only mass(51.3%), and mass with calcification(32.5%) in breast cancer, and only mass(91.2%), mass with calcification(8.8%) in fibroadenoma. The features of mass margins were classified as ill-defined margin(45.9%), well-defined(5.4%), and well-defined with partial spiculation(48.6%) in breast cancer and ill-defined(20.5%), well-defined(73.5%), and well-defined with partial spiculation(5.8%) in fibroadenoma. The mass were grouped by size; 1-2cm(37.8%), 2-4cm(45.9%), and 4-6cm(16.3%) in breast cancer and 1-2cm(79.4%), 2-4cm(17.6%), and 4-6cm (3.0%) in fibroadenoma. On ultrasonographic study, the shape of masses in breast cancer were lobulated(82.3%),oval(14.7%), and round(3.0%),and those in fibroadenoma were lobulated(14.0%), oval(57.7%), and round(18.3%). The cases that the height was longer than width were 32.3% in breast cancer and 0% in fibroadenoma. The findings about homogenecity and echo patterns were as follows; hypoechoic(52.9%) and mixed(47.1%) in breast cancer and hypoechoic(2.8%), hypoechoic(63.4%), and mixed(33.8%) in fibroadenoma. The margin of masses were smooth in 85.9% of fibroadenoma, and irregular in 73.6% of breast cancer. The boundary echoes of masses and decreased posterior echo shadow were seen only in 61.8% and 55.9% of breast cancer, respectively. Conclusion: The margin and calcifications are more clearly delineated on mammography but breast cancer and fibroadenoma, both are more commonly developed in dense parenchymal pattern(P2+DY),and there findings are easily obscured in mammography. So ultrasoography is very useful in these masses evaluation, especially amoung young patients.

유치 치근단 염증에 의한 계승치 맹출장애의 일예

김철훈,임두영,황인성,손홍규,최돈옥 大韓小兒齒科學會 1982 大韓小兒齒科學會誌 Vol.9 No.1

This is a case report of difficult eruption of succeeding permanent tooth by periapical inflammation of primary tooth. 12-year-8-month-old girl who had been treated by pulpotomy of lower right second primary molar about 4 years ago was recalled for prolonged retention of it. Radiographs showed periapical inflammation of lower right second primary molar and horizontal buccal impaction of succeeding permanent tooth. Right second premolar seemed impossible to erupt so surgical extraction of it was done with removal of lower right second primary molar and resin space maintainer was manipulated for prevention of space closure and elongation of opposing tooth.

경고막적 및 고막외적 전극위치에 따른 와우전위의 비교연구

장동임,박철규,이병돈,장혁순,강주원 순천향의학연구소 1995 Journal of Soonchunhyang Medical Science Vol.1 No.1

Electrocochleography is a method of the measurement of electrical events generated either within the cochlea or by primary afferent neurons. It includes measures of summating potential(SP) and cochlear microphonics(CM) from the cochlea, and action potential(AC) from the auditory nerve. There are severval diffefent ways to measure the potentials, mainly transtympanic and extratympanic methods. The purpose of this study is to provide a normal data of eletrocochleography in adults and compare the results obtained by extratympanic and transtympanic methods. The following results were obstained: 1. As the intensity of sound was increased, the SP amplitude and AP amplitude were increased. There was no significant difference between extratympanic and transtympanic method. 2. As the intensity of sound was increased, the SP latency and AP latency were shortened without significant difference between two different methods. 3. As the intensity of sound was increased, the SP/AP ratio was increased without difference in both methods which was less than o.30. 4. Non-invasive method of electrocohleography, the extratympanic method, can be one of the easy method an can be used widely clinically.

자궁근종에서 Phospholipase C 동종효소들의 발현에 관한 연구

윤혜원,류임주,김창미,심재철,서영석 대한해부학회 1995 Anatomy & Cell Biology Vol.28 No.4

감귤류 종자 추출물의 N-nitrosodimethylamine 생성억제에 관한 연구

오혁수,안용석,나임순,오명철,오창경,김수현 한국조리과학회 2003 한국식품조리과학회지 Vol.19 No.5

The effect of inhibition on N-nitrosodimethylamine (NDMA) formation by methanol extracts from 6 kinds of citrus seed (Citrus sunki, Citrus natsudaidai, Citrus suleata, Citrus tangerina, Citrus grandis and Citrus obovoidea) were investigated. The contents of moisture, crude protein, crude fat, carbohydrate, ash, flavonoid and totat phenol in citrus seeds were 4~6, l1~15, 32~46, 22~45, 2~4%, 12~24mg% and 53~133㎎%, respectively. The solid contents and yield of citrus seed extracts were 0.8~1.0 and 0.7~1.1%, respectively. Nitrite-scavenging activity by methanol extracts from citrus seeds increased with increasing extract dosage. Furthermore, the nitrite scavenging activity was pH dependent being the highest at pH 1.2 (42.7~96.9%) and the lowest at pH 6.0 (19.9~62.6%). Scavenging effects of nitrite by reaction time showed high effects under 3hr reaction time. The inhibition effect of NDMA formation by the citrus seed was strengthened as the amount of extract increased. The inhibition rate of methanol extracts from citrus seeds on NDMA formation showed 1.2~39.8%, 21.3~60.1% and 47.4~94.0%, according to add 1, 3 and 5㎖, respectively. Therefore, the inhibition effect of NDMA formation by the citrus seed was strengthened as the concentration of extract increased.

양측성 누낭점액종의 치험례

최희윤,류재만,조임철 大韓成形外科學會 1987 Archives of Plastic Surgery Vol.14 No.1

Lacrimal obstruction is associated with lacrimal duct injury, posttraumatic scars, infection and congenital anormaly etc. There are now available a variety of surgical methods depending on the site of obstruction. Dacryocystorhinostomy is the treatment of choice for patients with nasolacrimal duct obstruction. The various modified procedures were introduced to perform a dacryocystorhinostomy since Toti. The nasolacrimal duct obstruction is characterized by epiphora and mucopurulent material discharge from the lacrimal sac clinically. The preoperative dacryocystography combined with lacrimal scintillography provide the most comprehensive anatomic and functional assessment of the drainage system avilable. Authors have experienced one case of bilateral nasolacrimal duct obstruction associated with lacrimal mucocele and got satisfactory results using dacryocystorhinostomy. So we could report them with reviews of the relative references.

혈액 내 구리, 아연 및 ceruloplasmin 농도에 흡연, 음주 및 신체적 활동이 미치는 영향

홍연표,강은용,신인철,최병선,박정덕,장임원,박진완 大韓産業醫學會 1999 대한직업환경의학회지 Vol.11 No.4

Objectives : To investigate the influence of smoking, alcohol ingestion, and physical activity on copper and zinc in RBC and serum and serum ceruloplasmin, this study was performed in a cross-sectional study in 113 healthy men aged 20 to 40 years who had no symptomatic liver, heart, gastrointestinal, and other chronic diseases. Methods : At the men's entry into the study, blood samples were drawn from each subject and immediately centrifuged for analysis of copper, zinc, iron, ceruloplasmin, total cholesterol, and hematocrit. Each man completed a questionnaire that provided information on smoking, amount of alcohol intake, and physical activity. Partial regression analysis was performed on confounding variables such as age, body mass index, hematocrit, serum cholesterol, and serum iron. Results : In general linear models, adjustment for confounding variables did not show statistical differences, and there was only an increasing tendency in serum copper in heavy smoker(P=0.0678). There was no difference between high physical activity with mild smokers and lower physical with heavy smokers. Conclusions : This study suggested that copper, zinc and ceruloplasmin were not good biomarker for early effect by smoking, alcohol intake and physical activity in young adult. However, selection bias should be considered in evaluation of this result, and a large prospective study will be needed in advance on usefulness of copper, zinc and ceruloplasmin as a marker for risk factors and early change of atherosclerosis.

GPS Signal Tracking on a Multi-antenna Mounted Spinning Vehicle by Compensating for the Spin Effects

Im, Hun Cheol,Lee, Sang Jeong Institute of Control, Robotics and Systems 2018 International Journal of Control, Automation, and Vol.16 No.2

To receive GPS satellite signals continuously on a spinning vehicle, an omnidirectional wraparound antenna or multiple patch antennas are needed. If multiple patch antennas are used, as spin effects, Doppler frequency is induced by the rotation of the antennas, and carrier phase changes abruptly when the receiving antennas are changed by the antenna's beamwidth. Because the spin effects make it difficult for a conventional GPS receiver to track the signals, this paper proposes an algorithm to compensate for the spin effects on a GPS receiver. First, roll angles are estimated by a GPS roll-angle determination algorithm and then the Doppler frequency and the magnitude of the phase discontinuity are calculated based on the estimated roll angles, which are used in the phase locked loop of the receiver to compensate for the spin effects. Finally, the performance of the proposed algorithm is validated by computer simulations.

Cure Characteristics, Mechanical Property and Ozone Resistance of Natural Rubber/Bromo Isobutylene Isoprene Rubber Blend

( Im Cheol Choi ),( Won-ki Lee ),( Chan Young Park ) 한국고무학회 2018 엘라스토머 및 콤포지트 Vol.53 No.3

Natural rubber (NR) and bromo-isobutylene-isoprene rubber (BIIR) were compounded with other formulation chemicals through polymer blending via a mechanical mixing method. After rubber vulcanization by hot-press compression molding, the cure characteristics, mechanical properties, and ozone resistance of the NR/BIIR blends were measured. As the BIIR content increased, the maximum torque of the blends decreased, while the optimum cure time and scorch time tended to increase. Furthermore, the hardness of the blends increased with increasing BIIR content, reaching the maximum value at 75 wt% BIIR, and decreased with a further increase in the BIIR loading. The tensile strength and elongation at break decreased with an increase in the BIIR content, reaching the minimum value at 75 wt% BIIR, and increased with a further increase in the BIIR content. In the ozone resistance test, cracks were not generated when the BIIR content was more than 75 wt%.