Aminoglycosides의 취효소 분비항진기전에 관한 연구

심호식,김경환,홍사석,Shim, Ho-Shik,Kim, Kyung-Hwan,Hong, Sa-Suk 대한약리학회 1983 대한약리학잡지 Vol.19 No.1

Aminoglycoside antibiotics are reported to enhance the amylase release from isolated slices of pancreas in vitro and the mode of action of aminoglycosides on amylase release is considered different from those of acetylcholine or cholecystokinin(CCK), i.e., electronmicroscopically intact zymogen granules are appeared in the lumen of pancreatic acini by treatment of aminoglycosides. It is known that atropine blocks the secretagogue effect of acetylcholine, and phenoxybenzamine is reported to block the effects of CCK or its analogue caerulein. Present study was undertaken to investigate the mode of action of aminoglycosides on the amylase release using atropine, phenoxybenzamine and propranolol as a membrane stabilizing agent in slices of chicken pancreas. The results are summarized as follows : 1) Streptomycin and kanamycin increased the amylase release significantly from slices of chicken pancreas. 2) The effect of streptomycin was inhibited by atropine but not by phenoxybenzamine or propranolol. 3) The amylase release by acetylcholine was blocked by atropine tut the effect of cholecystokinin octapeptide(CCK-8) was not influenced by atropine, phenoxybenzamine or propranolol. 4) Pretreatment of streptomycin enhanced the secretagogue effect of acetylcholine or CCK-8. From these results it is suggested that amylase releasing effects of aminoglycosides are mediated in part by cholinergic stimulation and in part by membrane alteration and these effects are enhanced by acetylcholine or cholecystokinin.

제 23 차 학술대회 : 4. 독사교상에 관한 외과적치료

심호식,장용웅,나규연,김세환 대한외과학회 1971 대한외과학회 학술대회자료집 Vol.- No.-

회계투명성의 국가 간 비교 및 자본비용과의 상관관계에 대한 실증연구

심호식(Shim Ho shik),이우종(Lee Woo Jong),이재경(Yi Jae kyung),한승엽(Han Seung Youb) 한국공인회계사회 2016 회계·세무와 감사 연구 Vol.58 No.2

우리나라는 1997년 외환위기 이후 회계투명성 제고를 위해 다양한 노력을 경주해왔음에도 국제경영개발원이나 세계경제포럼 등 국제평가기구에 의한 회계투명성 순위는 여전히 (최)하위권에 머물고 있다. 그러나 이러한 결과는 응답자의 주관적 인식(perception)이 반영된 설문답변에 전적으로 기초한 것으로 객관적 평가라 할 수 없다. 이에 본 연구는 학술적으로 통용되는 다양한 계량분석모형을 통해 회계투명성에 대한 실증분석을 시도했다. 실증분석 결과 우리나라의 회계투명성은 「① 재량적 발생액 규모 기준으로 중위권(56개국중 22위) , ② 재량적 발생액 변동성 기준으로 상위권(55개국중 8위) , ③ 이익반응계수 기준으로 중상위권(51개국중 19위) 을 기록했으며, ④ 전염효과도 부재」하여 국제평가기구가 발표한 국가 회계투명성 순위처럼 (최)하위권은 아닌 것으로 나타났다. 이는 그간 도입·시행된 각종 선진 회계시스템으로 인해 평균적인 회계투명성이 개선된 결과로 판단된다. 한편, 미국과 우리나라를 대상으로 회계품질(투명성)과 자본비용 간의 상관관계를 분석한 결과 미국은 높은 회계품질이 자본조달 비용을 경제적으로 유의미한 수준으로 낮추는 데 기여하는 반면, 우리나라는 그러한 관계가 관측되지 않아 기업이 자발적으로 고품질의 회계정보를 생산하기 위한 사회·경제적 효익이 사실상 부재한 것으로 나타났다. 이러한 연구결과는 향후 회계정책의 패러다임이 투명한 회계정보의 생산(기업 역할)만을 강조해온 기존의 공급자적 관점 에서 기업의 능동적인 고품질 회계정보 생산을 적극적으로 유도(시장 역할)하는 수요자적 관점 으로 전환될 필요가 있음을 시사한다. Despite all the efforts from practitioners, regulators, and accounting scholars in Korea, accounting transparency in Korea has been ranked at the lowest according to the previous management surveys by International Institute for Management Development (IMD) and World Economic Forum (WEF). In this paper, we question about the validity of those surveys because they might reflect merely biased perception of respondents on accounting practices in Korea. To address this question, we employ empirical proxies for accounting transparency and analyze a large set of archival data on financial statements of firms from 56 countries surrounding IMD survey respondents. We find that Korea does not appear to be in the most opaque group based on several empirical proxies for earnings quality. Specifically, Korea is ranked 1) at the 22nd in terms of the level discretionary accruals among 56 data-available countries, 2) at the 8th in terms of discretionary accruals volatility (standard deviation) among 55 data-available countries, and 3) at the 19th in terms of earnings-returns relations among 51 data-available countries. Furthermore, we do not find evidence that investors rely on information of industry peers in earnings valuation, indicating that the lack of firm-specific private information is not severe in the Korean stock market. In sum, we do not find evidence supporting that accounting transparency in Korea deserves the lowest ranking around the world. Rather, the empirical proxies for earnings quality consistently prove that the de facto quality of accounting transparency in Korea is above the median of the sample countries, consistent with what academicians and practitioners have argued for the last few years. However, further analyses reveal that costs of raising debt (or equity) are not related to the transparency constructs we used above for Korean firms, implying the lack of benefits of improving accounting transparency in Korea. By contrast, the transparency constructs show a strongly negative association with costs of debt (or equity) for U.S. firms, indicating that more transparent firms are well compensated by lower financing costs in the U.S. financial market. We thus suspect that the lack of benefits for accounting transparency in Korea (i.e., statistically no association between earnings quality and external financing costs) would partially provoke the unfavorable responses to survey questions about accounting practices in Korea. If a financial market does not appropriately appreciate the quality of earnings across firms and thus fails to reflect it in capital resource allocation, managers would consider all the regulatory inputs to improve accounting transparency as unnecessary cost sources that are not properly accompanied by corresponding benefits. A related concern is that such negative perception would drive out transparent firms from the market in the long run (a.k.a., adverse selection problem). Caveats are in order. To empirically address our research question, we cannot help making some assumptions which unavoidably sacrifice academic rigor. First, we compare earnings quality constructs from a single estimation model (i.e., a pooled regression) across countries. By doing so, we assume that the single model fits well to every economy, which is unlikely. Therefore, our earlier inferences would not hold valid to the extent that the fitness of the models significantly varies across countries. Second, we do not intend to explain why accounting transparency differs across countries. Prior studies document a set of country-level characteristics that explain cross-sectional variations of earnings quality across countries. However, including all of those country-level differences would not serve this paper because we are not interested in why earnings quality differs across countries but whether earnings quality differs (and whether Korea actually belongs to the lowest group).

응급진료센터 과밀화와 특별관찰구역의 운영

심호식,장문준,하영록,정순미,이한식 大韓應急醫學會 1997 대한응급의학회지 Vol.8 No.1

Overcrowding of emergency departments is a growing problem. Delays in admitting patients to inpatient units have been reported as a contributing factor to overcrowding. Overcrowding in ED results in many patients not receiving needed care and impairs the ability of the ED provider to meet the needs of those patients that are treated. The effect of the critically ill patients on the overcrowded emergency department make emergency physicians frustrated. So we created the 'special unit for observation' of critically ill patients and managed them continuously and closely. The special unit for observation have 4 physical beds and monitors and 2 ventilators. One nurse and senior ED residents were asigned to the management of the patients in the special unit. 160 patients(3.4% of all ED visits) admitted to special unit during the period of March 1, 1996 to May 31, 1996. we could continue assessment and management of critically ill patients without psychologic strain or burnout generated by overcrowding. We think that special unit for critically ill patients is a very effective alternative to overcrowded ED.

공정공시가 주식유동성에 미치는 영향에 대한 연구: 중소기업과 대기업 비교

심호식 ( Hoshik Shim ) 한국중소기업학회 2015 기업가정신과 벤처연구 Vol.18 No.3

본 연구는 한국의 공정공시제도 도입 이후의 공시자료를 이용하여 기업별로 공정공시 빈도가 주식유동성에 미치는 영향에 대하여 연구하였다. 공시이론에서는 공시의 빈도가 높을수록 해당기업의 정보비대칭 현상이 해소되어 유동성이 증가하고, 그 결과 자기자본 비용이 감소한다고 밝히고 있다. 그러나 한국과 같은 신흥시장에서는 공시 이전의 정보 유출현상 때문에 공시의 효과를 예측하기가 어려운 실정이다. 공정공시제도의 도입으로 인해 한국의 상장회사들은 해당되는 항목에 대하여 모든 시장참여자에게 동시에 그정보를 공개하도록 의무화되었다. 따라서 공정공시제도의 시행은 과거 사전적인 정보 유출현상을 효과적으로 방지할 수 있는 제도적 틀을 마련한 것으로 기대할 수 있다. 본 연구는 이러한 점에 착안하여 공정공시제도가 자본시장에 미치는 영향 중 주식유동성과의 관련성에 대해 실증적으로 분석하였다. 분석결과, 공시빈도가 많을수록 주식의 유동성이 증가하는 것을 확인하였다. 구체적으로 공시빈도가 많을수록 해당기업주식의 거래량 및 변동성이 증가하였으며, 거래비용이 감소하여 무수익(zero-return) 거래일의 빈도가 감소하는 것으로 나타났다. 한편 이러한 공시효과는 중소기업과 대기업에서 모두 발견되지만, 개별 유동성 변수에 미치는 영향이 다른 것으로 나타났다. 강건성 분석으로 도구변수를 이용하여 내생성을 통제하였을 경우에도 이러한 결과는 유지되었다. 본 연구의 결과는 공시가 자본시장에 미치는 영향, 특히 공시와 자기자본비용 간의 관계를 연구할 때 시장유동성의 영향과 기업규모에 따른 정보환경의 영향을 반드시 고려해야 함을 시사한다. This paper investigates the impact of disclosure activity on the stock market liquidity under the Regulation Fair Disclosure in Korea. Economic theories generally support that more disclosures reduce the level of information asymmetry, increase stock liquidity, and thus decrease the costs of equity capital. A series of empirical studies examine the impact of disclosure policy, however, they mainly focus on the relationship between disclosure and costs of equity capital, but not on the relationship between disclosure and liquidity especially in Korea. Since the disclosure theory is driven with a joint hypotheses, it is needed to investigate the relationships by stage. Using various measures of market liquidity, this study finds that disclosure activity is positively related with market liquidity. And the comparative analysis shows that both SMEs and large firms have disclosure impacts, but they affect this relation differently. Various sensitivity tests show that the relation is robust. The findings of this paper have an implication that the impact of liquidity and also the impact of information environment (i.e., SMEs vs. large firms) should be considered in examining the relation between disclosure and costs of equity capital.

답손(Dapsone)중독환자의 예후와 특성 분석

장석준,정성필,김승환,구홍두,심호식 대한응급의학회 1995 대한응급의학회지 Vol.6 No.1

We reviewed 26 dapsone intoxication patients who had visited Severance Hospital Emergency Care Center from January 1991 to January 1995 : 13 of them ingested intentionally, but the other ingested accidentally. Among the admitted patients the highest and lowtheest initial value of methemoglobin level is 59.6% & 10.1%. The frequency of symptoms at presentation was following 16 patients complained cyanosis of lip area, 10 patients complained dyspnea, 4 patients complained mental change, 4 patients complained vomiting, 2 patients complained nausea. The inital level of methemoglobin was less than 50% except in one patient. In the view points of total doses of methylene blue used, less than 100mg was used in 9 patients(34.6%) but in one case, amount of 6400mg was loaded. There were 5 patients(19.2%) in September & 4 patients (15.4%) in January. In respect of result, there were 13 discharged cases (50%) for symptom improvement, and 5 mortality cases(19.2%). The transferred cases from Gangwondo account 19 patients(73.1%). All of them is not directly emergency care center visiting patients but transferred patients from remotely located hospitals. Dapsone intoxication results in severe tissue hypoxic symptoms from malfunction of normal hemoglobin thus only with appropriate available doses of methylene blue & activated charcoal, good outcomes will be expected. If aggressive therapy such as hemodialysis is introduced in treatment of severe dapsone intoxication, the outcomes may be slightly improved better than in other supportive care cases.

응급의료센터 과밀화 해소를 위한 환자 전원

이경룡,구홍두,박인철,김승환,장석준,심호식 대한응급의학회 1995 대한응급의학회지 Vol.6 No.2

To reduce the degree of overcrowding in level Ⅲ emergency care centers, authors have conducted a prospective study of patient who were transferred to level Ⅰ or Ⅲemergency center based on the non-emergent patient guideline currently used at the severance Hospital, level Ⅲ emergency center, during the period of 65 days from Jan. 1st 1995 to Mar. 6th 1995. Followings are guideline for non-emergent patient described by the Korean government low: 1) systolic blood pressure greater than 80/100 of normal. 2) respiration rate between 10 to 24 per minute. 3) pulse rate between 60 to 100 per minute. 4) body temperature between 36 to 37.5℃ by rectal. 5) relatively alert mental status. 6) patient not requiring emergency operation at the time of examination. The results were as follows: 1. Among the total 5,301 patients, 464 patients ranged from age of 1 to 82 years old were transferred to level Ⅰor Ⅱ emergency center after simple treatment. 2. Among the 464 patients, 276 patients were treated in expected hospital with medical problems in 101 (36.6%) patients, and 175 (63.4%) patients had surgical problems. 3. Among the 276 patients, 122 (44.2%) patients were admitted, 145 (52.9%) patients were discharged from the emergency room after adequate treatment. 4. Among the transferred patients, simple laceration (33.0%) were most common, acute gastroenteritis (12.0%), and simple contusion (10.5%) were followed. These results suggest that about 10% of patients visiting level Ⅲ emergency care center, can be safely transferred to nearest level Ⅰor Ⅱ emergency centers on the bases of non-emergent patient guideline described by Emergency Medical Service law. These guideline, if put into proper use, can reduce the degree of overcrowding problems in level Ⅲ emergency care center through out the country.

한국채택국제회계기준 도입 효과: 담배제조기업 사례

심호식 ( Ho Shik Shim ),정대길 ( Dae Gil Jung ),이창우 ( Chang Woo Lee ) 한국회계학회 2010 회계저널 Vol.19 No.2

장기간 심실세동상태의 돼지에서 고용량 epinephrine전처치의 효과

심호식,최옥경 대한응급의학회 1994 대한응급의학회지 Vol.5 No.2

There is a continual loss of high-energy phosphates in myocardium during prolonged ventricular fibrillation(VF), which cannot support myocardial contraction after defibrillation. Defibrillation should be attempted regardless of the duration of VF but the cumulative energy imparted to the fibrillating myocardium can induce structural myocardial injury. The myocardial blood flow requirements during VF are 50ml/min/100g, one third of blood flow, during normal sinus rhythm in swine. To attain this level of myocardial blood flow, epinephrine is required during CPR. The purpose of this study was to determine the effectiveness of epinephrine preceding defibrillation in a swine model of prolonged VF and comparing these results to intial defibrillation treatment only. Fourteen swine (20-25kg) were anesthezied and instrumented for hemodynamic monitoring. After eight minutes of VF, the control group(7) received defibrillation at 3J/kg. If unsuccessful, two additional defibrillation were attempted at 6J/kg. (AHA guideline) The other animals(7, experimental group) were given 0.025mg/kg epinephrine after eight minutes of VF. After two minutes of epinephrine injection, defibrillation was attempted in the same manner as the control group. If unsuccessful, the same dose of epinephrine was administered and external cardiac massage was begun. The mean weight of both group was 21±1kg. Systemic blood pressure was 110±15/68±12mmHg, 114±22/78±22mmHg in the control group, experimental group, respectively. There were no statistical differences in blood pressure and pulse rate between two groups. In the control group, 14% of the animals were resuscitated to a perfusing rhythm. In the experimental group, 71% of the animals were resuscitated to a perfusing rhythm. These results suggest that method of epinephrine pretreatment preceding defibrillation is more effective for restoration of spontaneous circulation than that of initial defibrillation in 8 minutes prolonged ventricular fibrillation in a swine model.

Adrenaline-Cocaine gel의 국소마취 효과

김옥준,최옥경,이경룡,장석준,구홍두,정성필,하영록,박인철,김승환,심호식 대한응급의학회 1994 대한응급의학회지 Vol.5 No.2

Lidocaine is commonly used in children as well as adults as a local anesthetics for dermal laceration repair. Local infiltration of wounds with lidocaine(local anesthetics) inflicts pain on pain, particularly distressing in children. To avoid this pain, the use of topical tetracaine-adrenaline-cocaine(TAC) solution and adrenalin-cocaine(AC) gel is proposed. We have evaluated the anesthetic effect of AC gel for minor dermal laceration repair. For three months(Jul to Oct, 1994), the residents of emergency medicine have sutured minor dermal laceration patients who were treated at to the Department of Emergency Medicine, Severance Hospital Yonsei University College of Medicine. The patients population ranged from 9 months to 46 years with an average of 10.2 years. Thirty of the patients were younger than 10 years of age. Lacerations were located on the face in 33 patients and on the scalp in 4 patients. Larger lacerations were encountered in 4 patients. The average dose of AC gel applied per laceration was 0.45 mL(containing 81.9mg cocaine). Two hundred thirty four sutures of total 240 (97.5%) were placed without eliciting any pain. The average anesthetic induction time was 123 seconds. There were no observed adverse reactions with AC gel application or reported complications of wound healing in any patient. Our results support the use of AC gel is an excellent anesthetic effect for dermal laceration.