연구발표논문초록 : 폐 폴리에스터 회수공정에 대한 연구

권수영,이선현,강성주,이원규 한국화학공학회 1979 추계총회초록집 Vol.- No.-

체계적 사고와 신학의 목회적 실천

권수영 한국기독교학회 2007 한국기독교신학논총 Vol.53 No.-

단 브라우닝(Don S. Browning)의 목회 (실천)신학 방법론

권수영 연세대학교 신과대학 2006 신학논단 Vol.43 No.-

Pastoral theology is a form of theological reflection in which pastoral experience serves as a context for the critical development of basic theological understanding. This article proposes the need for constructing a critical model of pastoral/practical theology that more adequately addresses ethical and public meanings in our era by critically reviewing Don Browning’s theological method. In this paper, I first review that a significant shift in the subject matter of pastoral theology and care toward public theology has occurred in Don Browning’s theological method in the last decade. Browning has assured Seward Hiltner’s legacy of the study of pastoral and practical theology specifically and hermeneutical methods in Western moral philosophy. In 내 doing, he successfully persuaded some, not all, secular theorists in psychology and other social sciences to ask good questions about religious and ethical assumptions. More recently, Browning has helped put the family and religion not only on the agenda of many theologians, where it had been largely ignored, but also on the wider public agenda in social sciences. This paper points to the analysis of power, which is somewhat neglected in Don Browning’s work. Those individuals and groups without power can be easily oppressed by the moral and religious standards of the powerful. Those without power also may be marginal minorities in mainline society. In closing, this paper implicates those issues for Korean context. If it is true that Browning’s practical theology over the years has neglected the issues of power, it indeed would be a major defect. And yet, his method will help us develop an ethic to strengthen cultural analysis and interdisciplinary work in pastoral care, pastoral/practical theology, and the dialogue between social sciences and theology.

Freud's Critique of Religion Revisited: An Ethical Hermeneutics of Psychoanalysis

권수영 한국기독교학회 2004 한국기독교신학논총 Vol.33 No.-

바쁜시즌의 기말감사가 감사품질과 감사시간에 미치는 영향

권수영,허진숙,정경철 한국공인회계사회 2017 회계·세무와 감사 연구 Vol.59 No.4

In this paper, we investigate the effect of busy season on audit quality and audit hour. And we also examine the effect of audit hour used before end-of-year and work overload of each audit firm on the relationship between busy season and audit quality. In Korea, over 95% of corporations have December year-end so there have been raised concern that scheduling and heavy workload can negatively effect to professional skepticism (and therefore audit quality) by prematurely completing audit assignments. Moreover general meeting of shareholders should be held within three months after fiscal year end then external auditor should submit the audit report to the company’s board of director a week before the general meeting of shareholders. Considering the clients’ closing and shareholders meeting schedule, the audit firm can have actual audit period about a month from January to February. According to Korean Institute of Certificated Public Accountants, the number of audit firm with more than 100 accountants is 9, more than 50 accountants is 11, more than 10 accountants is 121, audit team is 16 and less than 10 accountants is 240, so the total number of audit firm is 397. Meanwhile the number of corporations with December year-end and external audit obligation is 22,596. It means that one audit firm typically is needed to perform 57 external audit within about 8 weeks on average. Thus, when audit work is concentrated in short term, lack of commitment of auditors will increase and effectiveness of external audit will be deteriorated. Moreover accumalted fatigue and work intensity cause the high turnover rate of auditor and this will deteriorate continuity of audit and audit quality. Most of studies about busy season effects on audit quality have been investigated using survey and experimental method (Kelley and Margheim 1990; Raghunathan 1991; Sweeney and Summers 2002). These studies did not directly test the impact of busy season on audit quality because it was done at the level of audit firm not individual engagements. A recent study of Lopez and Peters (2012) showed that the results audit firm’s work overload negatively effect on audit quality. But their work overload variable was measured as the ratio of the audit fees on specific month compared to the total audit fee by accounting firm, there is a limitation in that it is a measure of accounting firm level rather than at the level of audit work. According to amended Act on External Audit of Corporation, the audit firms should disclose detailed external audit work information about the date, time and the number of auditors by their ranks. This study identify the most busy season by each audit firms using audit work information and end-of-year external audit are conducted in busy season, we identify this engagement as busy season audit. Then we examines whether the busy season audit is related with low-quality audits. Also we study whether total audit hour and audit hour by rank is changed when engagements are belong to busy season. Additionally we investigate whether audit effort measured increased total audit hour, interim audit and audit firms’ work overload can mitigate or worsen the audit quality deterioration in busy season. This study analysis on the sample of 1048 which disclose detailed external audit work information. As a result, we find that the decline in audit quality for busy season audit compare to non-busy season audit. A total audit hours used after end-of-year are not different from non-busy season audit but the audit hours of partners and senior auditors are reduced. And audit effort can mitigate the audit quality deterioration in busy season but work overload of audit firm do not effect audit quality. These results show that audit effort and audit hours used after end-of-year audit directly affect the audit quality. This paper contribute in the following three aspects. First, this study take into account the time, audit team member for each indi... 본 연구는 결산월 집중으로 인한 바쁜시즌이 감사품질과 기말감사 시간 및 직급별 기말감사시간에 미치는 영향을 연구한다. 연구를 위하여 2014년 상장법인에게 최초 적용된 외부감사 실시내용을 바탕으로 각 회계법인의 바쁜시즌과 결산월 이후 투입된 감사시간 및 직급별 시간을 산출하였다. 연구결과 바쁜시즌에 감사가 수행될 경우 바쁘지 않은 시즌에 감사를 수행한 경우보다 감사품질이 하락한 것으로 관찰되었다. 또한 바쁜시즌에 수행된 감사는 그렇지 않은 경우보다 결산월 이후 투입된 총감사시간은 줄어들었으며, 특히 등록감사인의 기말감사 시간이 유의하게 감소하는 것으로 나타났다. 이러한 결과는 입증감사가 주요업무인 기말감사의 품질을 좌우하는 것은 감사현장에서 직접적으로 감사증거를 확보하고 감사의견 형성과정에 실무를 담당하는 등록감사인의 역할이 영향을 미친다는 것을 의미한다. 본 연구는 회계법인 수준에서 실험연구나 설문조사를 통해 진행된 선행연구와 달리 개별 감사별로 바쁜시즌과 감사품질의 관계를 제시하였다는 점에서 의미가 있다. 또한 바쁜시즌 측정치를 이용하여 감사일 집중현상이 감사시간 감사와 감사품질 하락에 영향을 미침을 실증적으로 보여주었다는 점에서 학술적인 공헌점이 있다. 이러한 결과는 투자자들과 감사인을 물론 규제당국이 감사품질의 저하요인을 이해함으로써 이를 개선할 수 있는 정책적 방안을 마련하는데 도움이 될 수 있을 것으로 기대된다.

보건소 금연클리닉 운영성과

권수영 한국보건교육건강증진학회 2007 한국보건교육·건강증진학회 학술대회 발표논문집 Vol.- No.-

문화 분석'으로 본 하나님 나라: 해방신학의 목회신학적 전망

권수영 한국기독교학회 2005 한국기독교신학논총 Vol.41 No.-

토론(討論) : 한국의 정부 및 비영리회계교육의 현황, 문제점 및 개선방안

권수영 한국회계학회 1996 회계저널 Vol.5 No.1

Effects of Kamichunggantang on Lipoapoptosis and inflammation of NAFLD in db/db mice

권수영,김강훈,김유미,이인승,박지영,정현수,이장훈,장형진 경희대학교 융합한의과학연구소 2017 Oriental Pharmacy and Experimental Medicine Vol.17 No.4

Kamichunggantang (KCGT) is a decoction of 9 herb aqueous extract, which is already proved its effectiveness in non-alcoholic fatty liver disease (NAFLD) by ROS suppression and restrain HepG2 cell apoptosis as well as anti-fibrotic effect in liver. This study is designed to investigate the more specific effect of KCGT especially on NAFLD. This study was designed to investigate the effects of 30% ethanol KCGT extract on NAFLD in db/db mice. Nine-week-old male db/db mice were divided into four groups: saline-treated group, metformin-treated group, low dose KCGT-treated group, and high dose KCGT-treated group. The body weight, food intake, liver weight and white adipose tissue weight of the mice were checked as baseline characteristics. To identify the mechanism of the effect of KCGT, western blotting, which includes apoptosis-related protein (JNK, caspase 9) and inflammation-related protein (NFkB, iNOS, COX-2) were measured. Plasma AST and ALT levels of the KCGT-treated group were significantly decreased compared to those in other groups. In apoptosis-related proteins, p-JNK and cleaved caspase-9 expressions of the KCGT-treated groups were considerably decreased than that in the saline or metformin-treated group. In inflammation-related proteins, p-p65, iNOS and COX-2 expressions were noticeably decreased in the KCGT-treated groups than in the saline or metformin-treated group.

지반구조물 내진설계시 부지특성을 고려한 설계 지반운동연구

권수영,박인준 한국지진공학회 2000 한국지진공학회논문집 Vol.4 No.2

본 논문에서는 부지특성을 고려한 설계지반운동의 산정방법을 연구하였으며 그 해석결과를 지반 구조물의 내진설계에 적용하는 방법을 제안하였다 지진응답 해석시 사용되는 설계응답스펙트럼과 설계시간 이력등의 입력운동의 통제점 위치가 지반구조물 내진설동 지층내 암반운동 그리고 노두운동을 사용하는 방법으로 나눌 수 있고 이에 따라 작용 설계지진운동이 변화하므로 지반구조물의 경계조건에 적합한 방법을 사용하여야 한다.