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유일한(Yu, Il-han),신상훈(Shin, Sang-hoon),유승원(Yoo, Seung-weon) 한국국제회계학회 2017 국제회계연구 Vol.0 No.72
본 논문에서는 자금재조달 위험이 경영자 이익예측에 미치는 영향에 대하여 연구하였다. 구체적으로 2004년부터 2014년까지 유가증권 상장기업의 경영자이익예측정보를 이용하여 자금재조달 위험이 경영자 이익예측의 편의에 미치는 영향에 대하여 분석하였다. 연구결과 첫째, 자금재조달 위험이 경영자 이익예측의 낙관성에 영향을 미치는 것으로 나타났다. 자본시장을 통한 자금재조달을 앞둔 경영자는 자본비용의 감소를 위해 기업의 미래성과를 낙관적으로 조망함으로써 긍정적인 시장의 전망을 유도할 유인이 있는 것으로 보인다. 둘째, 현금 보유비율이 낮은 기업일수록 경영자가 이익예측을 낙관적으로 할 가능성이 더 큰 것으로 나타났다. 자금재조달을 앞두고 충분한 현금을 보유하고 있는 회사의 경우 그렇지 않은 회사에 비해 자금재조달 시에 발생 가능한 여러 위험에 보다 유연하게 대응할 수 있다. 따라서 현금 보유비율이 높은 기업의 경우 경영자들에게 낙관적 이익예측을 통해 시장의 긍정적인 반응을 유도할 유인이 줄어드는 것이다. 이는 현금 보유비율이 높이는 것이 자금재조달 위험을 낮추는 방편 중 하나가 될 수 있다는 선행연구(Jarrad Harford 2014)와도 일관된 결과이다. 본 연구는 자금재조달 위험이 기업 영업에 중요한 논제임에 비해 국내 연구가 미진한 현 상황에서 자금재조달 위험이 경영자의 이익조정 뿐만 아니라 이익예측 관련 공시 정보에도 영향을 미칠 수 있음을 입증하였다는 점에서 의의가 있다. 또한 자금재조달 위험에 따른 경영자들의 이익예측 편의는 경영자들의 기회주의적 면모를 재조명한 것으로 볼 수도 있다. 나아가 본 논문은 현금보유 수준에 따라 경영자 이익 예측 성향이 달라질 수 있음을 입증하며 자금 대여자들의 의사결정에 필요한 시사점을 제공하리라 생각한다. In this paper, we investigate the effect of fund re-financing risk on managerial earnings forecast. Specifically, from 2004 to 2014, we analyzed the effects of the risk of refinancing of funds on the convenience of managerial earnings forecasts using information on managerial earnings forecasts of listed companies. The results of this study are as follows: First, the risk of refinancing affects the optimism of managerial earnings forecast. Management seems to have an incentive to induce a positive market outlook by optimizing the future performance of the company in order to reduce capital costs. Second, the lower the cash holding ratio, the more likely the manager is likely to be optimistic about earnings forecasts. Companies that have sufficient cash ahead of their refinancing can respond more flexibly to the risks that may arise when refinancing funds compared to non-cash companies. Therefore, for firms with high cash holdings, the incentive to induce positive responses to the market through optimistic earnings forecasts is reduced. This is consistent with Jarrad Harford (2014), which suggests that increasing cash holdings can be one of the ways to lower the risk of refinancing. This study has proved that the risk of refinancing is influential not only on managers" profit adjustment but also on profit forecasting information in the current situation where domestic research is insufficient. In addition, managers" profit forecasting convenience due to the risk of refinancing of funds can be seen as a reexamination of opportunistic aspects of management. In addition, this paper proves that the propensity to predict earnings will vary according to the level of cash holdings and will provide implications for women"s decision making.
( Sung-han Kim ),( Ho-su Lee ),( Hyun-jung Lee ),( Sun-mi Kim ),( Sung Shin ),( Sang-hyoung Park ),( Kyung-jo Kim ),( Young-hoon Kim ),( Heungsup Sung ),( Sang-oh Lee ),( Sang-ho Choi ),( Suk-kyun Yan 대한내과학회 2017 The Korean Journal of Internal Medicine Vol.32 No.5
Background/Aims: We evaluated the proposed clinical application of the com-bined interpretation of host factors and viral factors in two different cytomegalo-virus (CMV) co-infection models. Methods: We prospectively enrolled all human immunodeficiency virus non-in-fected patients with confirmed Pneumocystitis jirovecii pneumonia (PCP) and those with suspected gastrointestinal CMV disease in a tertiary hospital. All patients underwent CMV interferon-γ releasing assay (IGRA) for CMV (T-track CMV, Lophius Biosciences). We created the 2-axis model with the CMV IGRA results as the x-axis and the results for CMV virus replication as the y-axis, and hypoth-esized that cases falling in the left upper quadrant (high viral load and low CMV- specific immunity) of the model would be true CMV infections. The CMV IGRA results were concealed from the attending physicians. Results: Of 39 patients with PCP, four (10%) were classified as combined CMV pneumonia, 13 (33%) as bystander activation, and the remaining 22 (56%) as no CMV infection. The data for all four patients with PCP and CMV pneumonia fell in the left upper quadrant of the 2-axis model. Of 24 patients with suspected gas-trointestinal CMV disease, 12 (50%) were classified as gastrointestinal CMV dis-ease and the remaining 12 (50%) as bystander activation with no gastrointestinal CMV disease. The data for 11 of the 12 patients (92%) with gastrointestinal CMV disease were located in the left upper quadrant of the 2-axis model. Conclusions: Cases yielding low CMV IGRA results and high CMV viral repli-cation appear to be true CMV infections. Further studies with large number of cases in different types of CMV disease should be proposed.
Han, Minje,Jun, Sun-Hee,Lee, Yun-Jin,Eun, Baik-Lin,Lee, Seung Jun,Seong, Moon-Woo,Park, Sung Sup,Song, Sang Hoon,Park, Hyung-Doo,Song, Junghan The Korean Society for Laboratory Medicine 2015 Annals of Laboratory Medicine Vol.35 No.4
<P>Metachromatic leukodystrophy (MLD) is an autosomal recessive disease caused by a deficiency in arylsulfatase A (ARSA). However, decreased ARSA activity is also observed in pseudodeficiency (PD). To distinguish between MLD and PD, we performed gene mutation and sulfatide analyses by using dried blood spots (DBSs) from seven Korean individuals who underwent an analysis of ARSA activity. DNA was extracted from DBSs, and PCR-direct sequencing of <I>ARSA</I> was performed. The cDNA obtained was analyzed to confirm a novel mutation. Of the seven subjects, three were confirmed as having MLD, one was confirmed as having MLD-PD, one was confirmed as having PD, and the remaining two were obligate heterozygotes. We verified the novel pathogenic variant c.1107+1delG by performing familial and cDNA analyses. Sulfatide concentrations in DBSs were analyzed and were quantified by using ultra-performance liquid chromatography and tandem mass spectrometry, respectively. Total sulfatide concentration was inversely correlated with ARSA activity (Spearman's coefficient of rank correlation, <I>P</I>=0.929, <I>P</I>=0.0025). The results of this mutational and biochemical study on MLD will increase our understanding of the genetic characteristics of MLD in Koreans.</P>
Regulation of nsdD Expression in Aspergillus nidulans
Han, Kap-Hoon,Han, Kyu-Yong,Kim, Min-Su,Lee, Dong-Beom,Kim, Jong-Hak,Chae, Suhn-Kee,Chae, Keon-Sang,Han, Dong-Min The Microbiological Society of Korea 2003 The journal of microbiology Vol.41 No.3
The nsdD gene has been predicted to encode a GATA type transcription factor with the type IVb zinc finger DNA binding domain functions in activating sexual development of A. nidulans. In several allelic mutants of nsdD producing truncated NsdD polypeptides lacking the C-terminal zinc finger, the transcription level of nsdD gene was greatly increased. Also in an over-expressed mutant, the transcription under its own promoter was reduced. These results suggest that the expression of nsdD is negatively autoregulated. When the nsdD gene was over-expressed, cleistothecia were formed in excess amounts even in the presence of 0.6 M KC1 that inhibited sexual development of the wild type. Northern blot analysis revealed that the expression of nsdD was repressed by 0.6 M KC1. These results strongly suggest that the inhibition of sexual development by salts was carried out via the nsdD involved regulatory network.
( Han Ah Lee ),( Hyun Gil Goh ),( Tae Hyung Kim ),( Sun Young Yim ),( Young-sun Lee ),( Sang Jun Suh ),( Young Kul Jung ),( Ji Hoon Kim ),( Yeon Seok Seo ),( Hyung Joon Yim ),( Sung Bum Cho ),( Jong E 대한간학회 2018 춘·추계 학술대회 (KASL) Vol.2018 No.1
Aims: Current guidelines recommend endoscopic variceal obturation (EVO) as the treatment of choice for the management of bleeding from gastric varices (GV). This study was performed to evaluate the usefulness of CT for the prediction of rebleeding after EVO for GV bleeding. Methods: Patients who were treated with EVO for GV bleeding and performed CT before and after EVO were included. Those with a previous history of endoscopic treatment for bleeding from GVs (n=4) and those with accompanying portal vein invasion by hepatocellular carcinoma (HCC) (n=9) or other malignancy (n=7) were excluded. Results: Fifty-three patients were included. Age was 60.6±11.6 years and 40 patients (75.5%) were men. Alcoholic liver disease was the most frequent underlying liver disease (24 patients, 45.3%). Complete impaction of cyanoacrylate in GVs and in the feeding vessels were achieved in 40 (75.5%) and 24 (45.3%) of patients, respectively. During the follow-up, GV rebleeding occurred in 9 patients and the cumulative incidences of GV rebleeding at 3, 6, and 12 months were 11.8%, 18.9%, and 18.9%, respectively. GV rebleeding rate did not differ significantly according to the complete cyanoacrylate impaction in GV, while it differed significantly according to the complete cyanoacrylate impaction in feeding vessels: the cumulative incidences of GV rebleeding at 3, 6, and 12 months were 22.3%, 35.2%, and 35.2%, respectively, in patients with incomplete cyanoacrylate impaction in feeding vessels and there was no rebleeding during the follow-up period in patients with complete cyanoacrylate impaction in feeding vessels (P=0.002) Conclusions: Abdominal CT was useful in evaluation of treatment response after EVO for GV bleeding. Because incomplete cyanoacrylate impaction in feeding vessels is the risk factor of GV rebleeding, detailed evaluation of feeding vessels on CT after EVO and determination of additional treatment is needed.
Sung-Jei Hong,Yong-Hoon Kim,Jeong-In Han IEEE 2008 IEEE TRANSACTIONS ON NANOTECHNOLOGY Vol.7 No.2
<P>In this paper, an ultrafine indium tin oxide (ITO) nanoparticle for ink-jet printing was successfully developed by applying low-temperature synthetic method at 300 degC. Mean size of the synthesized ITO nanoparticle is 5 nm with uniformity. High specific surface area above 100 m<SUP>2</SUP>/g certifies the ultrafine particle size. Especially, the ITO nanoparticle was well dispersed by the surface additive. Despite the low-temperature synthesis at 300 degC, the ITO nanoparticle was well crystallized with (2 2 2) preferred orientation. Composition ratio of In and Sn is 90 and 10 wt% in the lattice of the ITO nanoparticle. Also, using the well-dispersed ultrafine ITO nanoparticle, ITO ink was attempted to be used for ink-jet printing. As a result, ITO ink was made well by dispersing the ITO nanoparticle into the organic solvent uniformly. Using the nano-ITO ink, ITO transparent thin film with high optical transmittance over 90% could be fabricated.</P>