중·소형 회계법인의 합병이 감사품질에 미치는 영향

강민지(Kang, Min-JI),배성호(Bae, Seongho) 한국국제회계학회 2021 국제회계연구 Vol.- No.98

[연구목적] 본 연구의 목적은 중·소형 회계법인의 합병이 감사품질에 어떠한 영향을 미치는지 검증하고자 한다. 우리나라는 회계투명성을 높이기 위해 2019년도부터 감사인 등록제를 전격 시행하였으며, 회계법인 시장에서는 이에 대비하여 중·소형 회계법인 간 합병이 빈번하였다. 선행 연구에서는 회계법인의 규모가 클수록 감사품질이 높다는 결과를 제시하고 있으므로 중·소형 회계법인 간 합병도 감사품질을 높이는 역할을 할 것이라 기대된다. 그러나 현재 우리나라의 중·소형 회계법인간 지배구조를 고려했을 때 회계법인 합병은 형식적 요건을 맞추기 위한 수단이며 궁극적으로 감사품질에는 변함이 없을 것이라는 예측도 가능하다. 이에 본 연구에서 이를 실증하고자 한다. [연구방법] 합병 사례는 2019년에 발생한 중·소형 회계법인 간 합병을 대상으로 한다. 2017년부터 2020년의 4개 연도를 표본 기간으로 한 후 2019년 합병을 기준으로 합병 전·후 2년과 합병 전·후 1년을 분석 대상 기간으로 하였다. 합병 회계법인으로부터 회계감사를 받은 경우 피감사회사의 재량적 발생액에 어떠한 영향을 미치는지 분석한다. [연구결과] 실증분석 결과 2019년 기준으로 합병 전·후 2년을 분석 대상으로 하였을 때, 2019년 합병 중·소형 회계법인으로부터 감사를 받은 피감사기업의 재량적 발생액은 5% 수준에서 유의한 음(-)의 값이, 합병 전·후 1년을 분석 대상으로 하였을 때 5% 수준에서 유의한 음(-)의 값이 발견되었다. 이러한 분석 결과를 통해 2019년에 합병한 중·소형 회계법인은 합병 이후 1년, 2년의 감사품질은 증가하는 것으로 나타났다. [연구의 시사점] 본 연구의 결과를 통해 감사품질의 개선 및 향상을 유도하기 위한 감사인 등록제가 긍정적인 효과가 있음을 시사하고 있다. 아울러 회계법인의 규모가 클수록 감사품질이 높다는 선행연구를 재확인시켜주고 있다. [Purpose] This paper aims to examine the relation between merger of small and medium-sized accounting firms and audit quality. In order to increase accounting transparency, Korea implemented the audit registration system in 2019. Accordingly, mergers between small and medium-sized accounting firms occurred frequently in the audit market. In the prior study, there suggest that the larger the accounting firm, the higher the audit quality. Therefore, the merger between small and medium-sized accounting firms is expected to play a role in improving audit quality. However, considering the current governance between small and medium-sized accounting firms in Korea, it can be predicted that the merger of accounting firms can be means to meet the formal requirements of audit registration system, and ultimately the audit quality will not change. [Methodology] The merger sample is for mergers between small and medium-sized accounting firms that occurred in 2019. Four years from 2017 to 2020 were the sample period, Based on the merger in 2019, the two years before and after the merger and one year before and after the merger are compared. This study analyzes the effect on the discretionary accruals of the audited company when it is audited by a merged accounting firm. [Findings] For the two years before and after the merger analysis, the discretionary accruals of companies audited by the merged auditor decreased. Similarly, for the one years before and after the merger analysis, the discretionary accruals also decreased. These results showed that audit quality increased due to the merger of small and medium-sized accounting firms. [Implications] The results of this study suggest that the auditor registration system to induce improvement of audit quality has a positive effect on audit market. In addition, this study reconfirms prior studies that the larger the size of the auditor, the higher the audit quality.

전기방사를 이용하여 제조한 PLGA/Graphene 복합 섬유지지체의 인장성질과 세포독성

강민지,김형환,박아름,김현정,박영환,Kang, Min Ji,Kim, Hyung Hwan,Park, A Ruem,Kim, Hyun Jung,Park, Young Hwan 한국섬유공학회 2013 한국섬유공학회지 Vol.50 No.1

In this study, we investigated PLGA/graphene composite scaffold prepared by electrospinning method for its possible application in biomedical fields. Mixture of 16 wt% PLGA and 0.1~1.0 wt% well-dispersed graphene dissolved in 1,2-dichloroethane co-solvent was used as a dope solution for fabricating a mat type of electrospun PLGA/graphene composite scaffold. The morphological structure of the composite scaffold was examined by FE-SEM, indicating that monolayered graphene was well hybridized inside the PLGA microfiber (ca. 900~1000 nm fiber size). Indirect evidence of graphene inclusion in the composite scaffold was confirmed by X-ray diffraction analysis and thermal gravimetric analysis quantitatively. As a result of tensile test, the PLGA/graphene composite scaffold had an excellent tensile strength (2~2.5 times higher), breaking strain (2.5~3.5 times higher) and Young's modulus (1.2~2.4 times higher) compared to electrospun PLGA scaffold. Cytotoxicity and cell proliferation of the composite scaffold were also performed by MTT assay using MC3T3-E1 and NIH3T3 cell, showing that graphene-containing PLGA scaffold has no cytotoxicity and even much better cell adhesion and proliferation ability. Therefore, it is concluded that the electrospun PLGA/graphene composite scaffold can be potentially used in biomedical applications for tissue engineering, due to excellent mechanical properties as well as high cell compatibility.

부산지역 대학생의 짠맛 선호도에 따른 소금 섭취 식행동 차이와 상관성 분석

강민지,최기보,류은순,Kang, Min-Ji,Choi, Ki-Bo,Lyu, Eun-Soon 한국식품조리과학회 2015 한국식품조리과학회지 Vol.31 No.4

본 연구는 부산지역 4개 대학 급식소를 방문한 학생 977명을 대상으로 짠맛 자가 선호도 및 소금 섭취 관련 식행동에 대한 설문조사를 실시함으로써 대학생들의 저염 식사 교육에 대한 방향을 제시하고자 시도하였다. 짠맛 자가 선호도는 '싱겁다' 18.8%, '보통이다' 45.8%, '짜다' 35.3%이었으며, 남학생이 여학생보다 짠맛에 대한 자가 선호도가 유의적(p<0.01)으로 높았다. 저염식의 의미를 아는 학생은 조사대상자의 79.8%이며, 남학생은 75.3%, 여학생은 84.7%으로 유의적(p<0.01)인 차이를 보였다. 짠맛 자가 선호도가 '싱겁다', '보통이다'인 학생은 '짜다'인 학생보다 저염식 인지 비율이 유의적(p<0.01)으로 높았다. 소금 섭취 식행동에서, 남학생은 여학생보다 '건어물, 생선자반 등을 자주 먹는다', '국이나 국수류의 국물을 다 먹는 편이다'(p<0.01)와 '김치류를 많이 먹는다', '튀김이나 전 생선회 등에 간장 고추장을 듬뿍 찍어 먹는다'(p<0.05)에서 유의적으로 높은 점수를 보였다. 짠맛 자가 선호도에 따른 소금 섭취 식행동 전체 평균점수는 '싱겁다' 2.49/5.00점, '보통이다' 2.87/5.00점, '짜다' 3.19/5.00점으로 각 짠맛 선호도에 따라 유의적(p<0.01)인 차이를 보였고, 소금 섭취 섭취 식행동의 모든 세부항목에서 짠맛 자가 선호도가 낮은 학생이 높은 학생보다 소금 섭취 식행동 점수가 유의적(p<0.05)으로 낮게 나타났다. 저염식을 인지하는 학생이 비인지 학생보다 소금 섭취 식행동 전체 평균점수가 유의적(p<0.01)으로 낮았으며, '국이나 국수류의 국물을 다 먹는 편이다', '생구이보다 양념구이 조림류를 선택한다', '라면을 자주 먹는다' (p<0.01)와 '외식을 하거나 배달을 자주 시켜먹는다'(p<0.05)에서 유의적으로 낮은 점수를 보였다. 짠맛 자가 선호도는 평상시 식사에서 간장, 고추장, 소금 등을 섭취하는 식행동과 유의적(p<0.01)으로 양의 상관관계를 보였다. 이상의 결과를 살펴볼 때, 앞으로 대학교에서는 학내에서 학생들에게 짠 맛에 대한 선호 및 짠맛 미각 판정 검사를 실시하고 이를 통해 소금 섭취 문제점을 고취시켜 저염식에 대한 인지를 높이며 나트륨 저감화가 실생활로 연계 될 수 있도록 구체적인 실천 방안 교육과 홍보가 전략적으로 이루어질 수 있도록 해야 하겠다. The objective of this study was to investigate the awareness of the meaning of a low-sodium diet as well as the self-reported preference of saltiness and sodium-intake related dietary behaviors for university students in Busan. A survey was conducted with 977 students (male: 512, female: 465). For the self-reported preference of saltiness, 45.8% of the participants reported 'moderate' preference, 35.3% reported 'salty' preference, and 18.8% reported 'unsalty' preference. Males had significantly higher scores than females (p<0.01). Regarding awareness of the meaning of a low-sodium diet, 20.8 % of the students did not recognize the phraseand, males had significantly lower awareness than females (p<0.01). The 'salty' group had a significantly lower rate than others (p<0.01). Males had significant higher sodium-related dietary behaviors scores than females for the following questions 'I often eat dried seafood and salted seafood', 'I usually eat all the broth in soups or stews' (p<0.01), 'I usually eat a lot of kimchi and salt-pickled vegetables', 'I usually eat soy dip or hot pepper dip with sushi and fritters' (p<0.05). Mean scores for sodium-related dietary behaviors by self-reported preference of saltiness were 2.49/5.00 (unsalty), 2.87/5.00 (moderate), and 3.19/5.00 (salty), respectively. There was a statistically significant difference between the groups (p<0.01). The lower the scores for the self-reported preference of saltiness, the lower the scores for sodium intake-related dietary behaviors (p<0.01). The average score for sodium-related dietary behaviors in the group familiar with the meaning of a low-sodium diet was significantly lower than that of the group that 'did not know' (p<0.01).

반짝임 변성 방지 처리 인공수정체가 안구 내 스트레이라이트에 미치는 영향

강민지,황형빈,정성근,Min Ji Kang,Hyung Bin Hwang,Sung Kun Chung 대한안과학회 2014 대한안과학회지 Vol.55 No.7

<b>Purpose:</b> To compare intraocular straylight between glistening-free and conventional intraocular lenses in pseudophakic eyes. <b>Methods:</b> Straylight values were measured prospectively in 21 eyes with glistening-free pseudophakic lenses (group A, model enVista™, Bausch & Lomb, Inc., USA) and 79 eyes with conventional hydrophilic pseudophakic lenses (group B, model Akreos MI-60, Bausch & Lomb, Inc., USA). Best corrected visual acuity (BCVA) and straylight were measured preoperatively and 1 month and 2 months postoperatively using C-quant straylight meter (Oculus GmbH, Wetzlar, Germany). <b>Results:</b> There were no statistically significant differences of BCVA preoperatively or 2 months postoperatively between the 2 groups (<em>p</em> > 0.05). BCVA and straylight significantly improved after the operation (<em>p</em> < 0.05). The mean straylight values were 1.43 ± 0.12 (log[s]) and 1.41 ± 0.16 (log[s]) for group A, and 1.33 ± 0.61 (log[s]) and 1.40 ± 0.82 (log[s]) for group B at postoperative 1 month and 2 months, respectively, with no statistical significance between the 2 groups (<em>p</em> > 0.05). <b>Conclusions:</b> In terms of straylight, glistening-free intraocular lenses were not beneficial. Although straylight was not statistically significant, other correlations between glistening and visual function should be investigated. J Korean Ophthalmol Soc 2014;55(7):1001-1006

알칼리 수전해용 코팅 전극에 관한 연구

강민지(MIN-JI KANG),유철휘(CHEOL-HWI RYU),황갑진(GAB-JIN HWANG) 한국수소및신에너지학회 2023 한국수소 및 신에너지학회논문집 Vol.34 No.6

An electrode was prepared by dip-coating NiFe₂O₄ powder on stainless steel (SUS) support for the application in the alkaline water electrolysis. The prepared electrode was analyzed using scanning electron microscopy (SEM) and energy dispersive X-ray spectroscopy (EDXS), and was evaluated for the voltage properties with the change of current density in oxygen evolution reaction (OER) and hydrgen evolution reaction (HER) using 1, 3 and 7 M KOH solution. From the SEM and EDXS analysis, it was confirmed that the prepared electrode had NiFe₂O₄ on the SUS support. In OER and HER, the voltage in the 7 M KOH solution had a value of 1.35 and -1.90 V at 0.2 and -0.2 A/㎠ of the current density, respectively. It was considered that the prepared electrode could be use as an electrode in the alkaline water electrolysis from the experimental results.

남성형탈모증 환자들의 생활습관에 대한 고찰

강민지 ( Min Ji Kang ),변지원 ( Ji Won Byun ),신정현 ( Jeong Hyun Shin ),황승식 ( Seung Sik Hwang ),최광성 ( Gwang Seong Choi ) 대한피부과학회 2013 대한피부과학회지 Vol.51 No.11

Background: Androgenetic alopecia (AGA) is the most common type of hair loss, and androgens and genetic predisposition are believed to be the major factors that influence the development of AGA. Although there have been previous reports about the relationship between family history, smoking and insulin resistance with AGA, no previous study has investigated lifestyle habits such as eating habits in AGA patients Objective: The aim of this study was to investigate family history, lifestyle including smoking and eating habits in AGA patients and to compare the results with data from Korea Health Statistics 2009: Korea National Health and Nutrition Examination Survey (KNHANESIV-3). Methods: We retrospectively evaluated a total of 347 male patients with AGA who visited the Department of dermatology, Inha University School of medicine, from September 2010 to August 2012. Results: AGA with paternal family history was the most common (49.9%), and both of maternal and paternal family history was the least (10.1%). Body mass index and smoking did not show significant differences but eating habits showed a statistically significant difference according to the duration of AGA. Patients with longer disease duration (≥60 months) showed higher intake of meat but low intake of fish than those with shorter disease duration (<12 months). Also, AGA patients showed low intake of beef, bean and squid in comparison to the average Korean population. Conclusion: This was the first study which investigated lifestyle habits such as eating habits in AGA patients and compared the results with data from Korea Health Statistics. However, a further large scale Cohort study is needed to define the casual relationship between eating habits and the development of AGA. Also, a further study including the difference of serum and hair androgen levels in relation to different lifestyle habits should be done. (Korean J Dermatol 2013;51(11):878∼884)

다감각자극 표현요소에 의한 치유환경으로서 명상공간 계획에 관한 연구

강민지(Kang, Min-Ji),윤은경(Yun, Yean-Kyung) 한국실내디자인학회 2017 한국실내디자인학회 학술대회논문집 Vol.2017 No.5

As the side effect of the modern obsession over materialistic values and economic growth, contemporary society has become vulnerable to various mental trauma and stressful environments. Against such era-specific backdrop, meditation has become the focus of much attention and research as a new means of healing. However, as the research on the physical space for meditation remains scarce, this paper aims to present the potential of meditation space as a new healing environment. The results of this study reveals that existing meditation spaces are simple in form and provide restrained stimulus, much in line with traditional concepts of religious meditation. In order to present the way ahead for meditation space that meets the needs of contemporary society and can serve as a new healing environment, this study analyzes the composition of meditation spaces to derive spatial and environmental design language. This study also identifies expressive design elements based on the scalability, relatability, temporality, and unconsciousness of multi-sensor stimulus. Through these elements, this study presents a way to induce a sensory experience that traditional meditation spaces lacked and thereby suggest a new healing space that can integrate the human mind and body with the physical environment.

한·호주 FTA 투자분야에 관한 쟁점 연구 -ISDS 적용범위와 그 예외를 중심으로-

강민지 ( Min Ji Kang ) 건국대학교 법학연구소 2015 一鑑法學 Vol.0 No.30

After Seoul signaled its interest in joining the Trans-Pacific Partnership (TPP), it tried to finish FTAs in a hurry with other TPP countries that had not been its FTA partners such as Canada and Australia. Due to this hurry, all of sudden they were concluded, but due to confidentiality, the features of Korean FTAs were not fully examined but now ratified. The Korea-Australia Free Trade Agreement (KAFTA) was ratified on 12nd December 2014. KAFTA includes ISDS(Investor-Sate Dispute Settlement) clauses and it also contains a number of ISDS ‘safeguards’ designed to circumscribe the potential scope of the ISDS provisions. Since there is not much research on KAFTA Investment chapter, this paper will look through KAFTA Investment chapter and examine related issues such as the exclusion of investments which are subject to review under Australia’s foreign investment policy and whether KAFTA ISDS ‘safeguard’ clauses gives the government sufficient discretion to take regulatory action in relation to ‘legitimate public welfare objectives’. ISDS, once recognized a shield for the investor, over times, has become a sword against the national interests. Allowing for ISDS may excessively curtail national regulatory space and may come with significant legal, political and economic costs. Against this backdrop, it is very important to finely design the scope and exceptions of ISDS. By coming up with appropriate ISDS scope and ISDS safeguard clause, hope Korea to secure the “right balance” between the right of states to regulate and the need to protect investors.

Blaschko선을 따라 발생한 색소성 편평태선

강민지 ( Min Ji Kang ),양보희 ( Bo Hee Yang ),방찬일 ( Chan Yl Bang ),변지원 ( Ji Won Byun ),송희진 ( Hee Jin Song ),최광성 ( Gwang Seong Choi ),신정현 ( Jeonghyun Shin ) 대한피부과학회 2013 대한피부과학회지 Vol.51 No.2

Lichen Planus Pigmentosus (LPP), an uncommon variant of lichen planus, is clinically characterized by insidious onset of diffuse or reticulated hyperpigmented patches on the sun-exposed areas and flexural folds. Histopathologic findings of LPP show atrophic epidermis with vacuolar degeneration of the basal cell layer and sparse lichenoid lymphohistiocytic infiltration with melanophages in the dermis. Although there have been few reports of LPP, clinical and histological pathogenesis and prognosis are not well known. Herein, we describe a case of linear LPP along the Blaschko`s lines in 34-year old Korean man who presented with linear hyperpigmented, dark brown patches on his left thigh, repeatedly developing new lesions of erythematous reticular patches since puberty. This report shows the early events of LPP and the protracted course. (Korean J Dermatol 2013;51(2):123∼126)

TV홈쇼핑 헤어제품의 쇼호스트와 쇼게스트의 관계마케팅이 소비자 신뢰도와 충동구매에 미치는 영향

강민지(Kang, Min Ji) 한국디자인문화학회 2017 한국디자인문화학회지 Vol.23 No.2

본 연구는 TV홈쇼핑(TV home shopping) 헤어제품(Hair Products) 쇼호스트(Show host)와 쇼게스트(Show guest)의 관계마케팅이 소비자의 신뢰도뿐만 아니라, 충동구매에 미치는 영향을 연구하였으며, 본 연구는 쇼호스트(Show host)와 쇼게스트(Show guest)가 소비자와의 친밀감을 줄 수 있는 관계마케팅에 대한 개념 정립과, TV홈쇼핑(TV home shopping)에 맞는 효율성을 높여, 관계마케팅 향상을 위한 신뢰도와 구매에 관한 방안을 모색하는 것이 목적이다. 자료 수집은 서울, 경기 지역에 거주하는 남성과 여성을 대상으로 하였다. 측정도구는 인구 통계적 특성, 관계마케팅, 신뢰도, 충동구매로 구성되었다. 수집된 320부의 설문지를 SPSS 21.0을 이용하여 분석하였으며 그 연구결과, 결론은 다음과 같다. 관계마케팅이 신뢰도에 유의한 정의 영향을 미치는 것으로 나타났으며, 관계 마케팅이 충동구매에 유의한 정의 영향을 미치는 것으로 나타났다. 이러한 결과를 통해 첫째, 고객과 TV홈쇼핑(TV home shopping) 쇼호스트(Show host)와 쇼게스트(Show guest)의 사이의 신뢰도에 관한 관계마케팅의 요인은 중요하며, 고객은 제품에 대한 정보와, 편리한 구매방법에는 구매의 영향을 미쳤으며, 고객은 불편, 불만사항이 높았을 때 TV홈쇼핑(TV home shopping)의 신속한 대처가 잘 되어 있지 않을수록 소비자의 신뢰는 떨어진다고 하였다. 그러므로 쇼호스트(Show-host)와 쇼게스트(Show-guest)는 제품을 완전히 숙지하여 고객에게 허위 과장 설명 없는 제품 소개와 TV홈쇼핑(TV home shopping)은 고객의 불편, 불만사항의 빠른 대처로 신뢰를 높여 TV홈쇼핑(TV home shopping)에 대한 고객의 구매성향을 높이기 위한 방안이 논의 되어야 할 것으로 사료된다. 둘째. 고객은 쇼호스트(Show-host)와 쇼게스트(Showguest)의 관계마케팅의 영향으로 충동구매가 높아지는 것으로 나타났으며, 결과를 통해 쇼호스트와(Showhost) 쇼게스트(Show-guest)는 전문성 강화를 위한 꾸준한 교육지원과 TV홈쇼핑은 고객에게 믿음을 주기 위한 방안이 논의되어야 할 것으로 사료된다. 차후 연구에서는 요즘 서비스 품질에 대한 분석이 중요하게 다루어지고 있으며, TV홈쇼핑 쇼호스트(Showhost)와 쇼게스트(Show guest)의 관계마케팅과 소비자의 지각된 서비스 품질 및 만족도에 미치는 영향을 검증해보는 것 또한 의미 있는 결론이 도출될 것으로 사료된다. This research studied the effect TV home shopping hair product’s show host-guest relationship marketing has on not only consumer confidence but also impulse purchase. The purpose of this research is to formulate some concept about relationship marketing, through which the show host and the show-guest can foster intimacy with the consumer, and to seek measures to improve relationship marketing through consumer confidence and purchase by increasing TV home shopping’s efficiency. Data was collected from male and female residents of Seoul and the Gyeonggi area. The aspects this research measured were demographic characteristics, relationship marketing, confidence, and impulse purchase. 320 units of survey were collected and analyzed through SPSS 21.0, and the results and the conclusion of the research are as follows. It was shown that relationship marketing had a significant positive influence on consumer confidence and on impulse purchase. Firstly, the factor of relational marketing subject to the confidence established between consumer and TV home shopping’s show host and show guest is important. Relationship marketing demonstrating information about the product and comfortable purchasing methods had a positive effect on the consumer’s decision to purchase. The consumer confidence would fall if TV home shopping’s response towards consumer complaints is poor. Therefore, methods to increase the TV home shopping consumer’s propensity to purchase through product introduction without false propaganda and perfect understanding of the product and through prompt responses to consumer complaint should be discussed. Secondly, consumers’ propensity to impulse purchase increased due to the effect of show host- guest relationship marketing. As a result, steady educational support to reinforce professionalism of the show host and the show guest, and measures to continue establishing consumer trust should be discussed. For further research, it would be meaningful to study the effect of TV homeshopping host-guest relationship marketing on the consumer’s perceived service quality and satisfaction and how importantly analysis of recent service quality is being treated.