난소의 가성 낭종의 보존적 치료로서 경화술의 효용성

안성희,유승철,조미영,김미란,황경주,유희석,Ahn, Sung-Hee,Yoo, Seung-Chul,Jo, Mi-Yeong,Kim, Mi-Ran,Hwang, Kyung-Joo,Ryu, Hee-Suk 대한생식의학회 2002 Clinical and Experimental Reproductive Medicine Vol.29 No.4

Objective: To evaluate the efficacy of sclerotherapy for conservative treatment of ovarian pseudocyst. Methods: Patients with ovarian pseudocyst who had undergone sclerotherapy at Ajou University Hospital from February, 1997 to March, 2002 were included in this study. Sclerotherapy was performed as follows: Under intravenous analgesia, the cyst was irrigated with dehydrated alcohol after aspiration under transvaginal sonography. The aspirated contents and alcohol irrigated contents were sent for cytologic examination. Results: 71 patients with ovarian pseudocyst were performed sclerotherapy. All but 2 patients were followed up for 0.5 to 33 months with transvaginal sonography and pelvic examination. Mean age of the patients was 40 years old. Mean size of the pseudocyst was 8.0 cm, mean amount of aspiration fluid was 179.8 ml, and average follow-up duration was 6.0 months. All had abdominal or pelvic surgical history and 38 patients (58.9%) of them had undergone hysterectomy. 44 of 71 patients (62.0%) were performed sclerotherapy only one time. 27 patients (38.0%) recurred and were undergone more than one time. Complication was not occurred in all cases. Conclusions: We concluded that although pseudocyst after sclerotherapy has high recurrence rate, sclerotherapy was an safe and effective method for conservative treatment of ovarian pseudocyst.

EDTA, 염산 테트라싸이클린, 구연산 처치가 치근면에 미치는 영향

안성희,채중규,김종관,조규성,Ahn, Seong-Hee,Chai, Jung-Kiu,Kim, Chong-Kwan,Cho, Kyoo-Sung 대한치주과학회 1999 Journal of Periodontal & Implant Science Vol.29 No.3

The goal of periodontal therapy is the periodontal regeneration by the removal of microorganisms and their toxic products from the periodontally diseased root surface. To achieve periodontal regeneration, root conditioning as an adjunct to root planing has been done. There are low pH etchants such as citric acid, tetracycline-HCl, and EDTA solution which is a neutral chelating agent. The purpose of present study was to examine the effect of root conditioning by citric acid, tetracycline HCl, and EDTA. Total 35 root specimens(6${\times}$3${\times}$2mm) were prepared from the periodontally diseased teeth, scaled and root planed. The specimens were treated with normal saline for 1 minute, saturated citric acid(pH 1) for 3 minutes, 50mg/ml tetracycline-HCl(pH 2) for 5 minutes, 15% EDTA(pH 7) for 5 minutes using rubbing technique. The specimens were examined under scanning electron microscopy at 1000, and 3000 magnification. On the microphotographs taken at 1000 magnification, the numbers of opened and patent dentinal tubules per unit area(10,640${\mu}m^2$) were counted. And the diameters of opened dentinal tubules per unit are (10,640${\mu}m^2$) were measured. The differences of number and diameter among all groups were statistically analyzed by Kruskal Wallis Test. The results were as follows; 1. In the specimens applied with normal saline(control group), the root surface was finely cracked, and was covered by irregular smear layer. Neither exposed dentinal tubules nor any patent dentinal tubules could be seen. 2. In the specimens applied with saturated citric acid(experimental 1 group), the globular collagen fibers were exposed around the peritubular space, and many dentinal tubules were revealed. 3. In the specimens applied with tetracycline-HCl(experimental 2 group), the process-like collagen fibers were exposed around the peritubular space, and some dentinal tubules were revealed. 4. In the specimens applied with 15% EDTA(experimental 3 group), the root surface was covered by the collagenous fibrillar network, and many dentinal tubules were revealed. 5. The numbers of opened and patent dentinal tubules were significantly more in exp. 1 group and exp. 3 group than in exp. 2 group(P<0.05). But there was no significant difference between exp. 1 group and exp. 3 group. In control group, the number of opened and patent dentinal tubules could not be counted because any dentinal tubules couldn't be seen. 6 . The diameter of opened dentinal tubules was significantly smaller in exp. 1 group and exp. 3 group than in exp. 2 group(P<0.05). But there was no significant difference between exp. 1 group and exp. 3 group. In control group, the diameter of opened dentinal tubules could not be measured because any dentinal tubules couldn't be seen. The results demonstrate that root conditioning with citric acid, tetracycline- HCl, and EDTA is more effective in periodontal healing than only root planing, and 15% EDTA solution can replace low pH etching agents such as citric acid, tetracycline-HCl for root conditioning.

안성희의 개인정원 방문기

안성희(Ahn Sung-Hee) 현대건축사 2004 마루 Vol.- No.28

민간소비 이상징후에 대한 속보성 모형 구축

안성희,이준기,하지은,Ahn, Sung-Hee,Lee, Zoonky,Ha, Ji-Eun 한국빅데이터학회 2017 한국빅데이터학회 학회지 Vol.2 No.1

재난 경제학 분야의 선행연구는 대부분 뒤늦은 거시지표 또는 특정 업종에 국한된 분석형태이다. 재난 예방이 무엇보다 중요하지만, 재난 발생 즉시 파급되는 실시간 영향도 분석 및 그에 따른 재건 정책 또한 예방 못지 않은 중요한 분야이다. 본 연구는 카드사의 실시간 빅데이터를 활용한 사건 연구로 세월호 참사와 메르스 사태로 인한 민간소비의 파급효과를 분석하였으며 Marketing Mix Modeling 방법론의 Idea를 활용하였다. 분석 결과 세월호 참사는 3개월에 걸쳐 민간소비가 위축된 반면 메르스 사태는 비슷한 규모로 1개월동안 일시적인 급격한 민간소비 감소현상을 보이고, 바로 회복하는 모습을 보였다. 본 연구의 초점은 재난이 종료되지 않은 시점에서 속보성으로 피해규모가 파악이 가능한지 알아보고자 한 것이며 분석모형을 주간 단위로 설계하여 시점을 이동하면서 분석했을 경우 속보성 지표로도 의미가 있다는 것을 확인하였다. 향후 재난 또는 사건 발생시 본 연구가 직관적인 모니터링 지표로서의 초석이 되길 기대한다. According to precedent research of disaster economics, most of the studies are either based on belated macroeconomic indicators or are limited to specific industries. It is certain that preventing disaster is important, but immediate analysis and reconstruction policy are crucial as well. This research analyzed the ripple effect of consumer spending followed by April 16 ferry disaster and MERS outbreak; it was done by applying credit card company's real-time big data with Marketing Mix Modeling. The main focus of this research is to see if it is possible to predict the scale of damage during ongoing disasters. It is found that setting up weekly MMM and moving the timeline draws significance conclusion. When disasters or events occur in future, this research may be the basis of building quick and intuitive indicator to monitor possible effects.

안성희의 개인정원 방문기

안성희(Ahn Sung-Hee) 현대건축사 2004 (월간)Maru Vol.- No.28

회계부정기업의 신뢰회복활동과 시장반응

안성희 ( Sung Hee Ahn ),황문호 ( Mun Ho Hwang ),박건민 ( Keon Min Park ) 한국회계학회 2018 회계저널 Vol.27 No.1

본 연구는 회계부정사실이 적발된 기업이 실추된 기업이미지와 주가를 회복하기 위해 어떠한 활동을 수행하는지 크게 다섯 가지-기업지배구조, 내부회계관리, 자발적 공시, 자사주 거래, 광고홍보활동-측면에서 살펴보고, 이들 신뢰회복활동이 주가에 미치는 영향을 분석하였다. 2003년부터 2013년까지 증권선물위원회의 감사보고서 감리를 통해 분식회계가 적발된 124개 기업을 분석한 결과는 다음과 같다. 첫째, 기업지배구조 개선과 관련하여 회계부정기업은 분식적발 이후에 사외이사 수를 증가시키고 있으나 사외이사 중 회계전문가의 비율은 오히려 감소하는 것으로 나타났다. 둘째, 내부회계관리제도의 강화에 있어서도 회계부정기업은 분식적발 이후에 내부회계관리제도 운영인력이 증가하고 있으나 내부회계관리제도 운영인력 중 회계전문가의 비율은 유의한 변화가 없는 것으로 나타났다. 셋째, 회계부정기업의 자발적 공시활동은 분식적발 이후에 오히려 감소하는 것으로 나타났다. 이는 회계부정의 적발사실이 기업의 자발적 공시활동을 위축시키고 있는 것으로 해석된다. 넷째, 회계부정기업의 자사주 매입량은 통제기업에 비해서는 다소 높은 것으로 나타났으나 분식적발전 기간에 비해서는 유의한 차이가 없는 것으로 나타났다. 마지막으로 회계부정기업의 광고홍보활동은 분식적발 전 기간이나 통제기업에 비해 유의한 차이가 없는 것으로 나타났다. 이러한 결과를 요약하면 우리나라 회계부정기업의 신뢰회복활동은, 외국의 사례(Farber, 2005; Chakravarthy et al. 2014)와 달리, 그리 활발하게 나타나지 않는 것으로 해석된다. 한편, 회계부정기업의 신뢰회복활동에 대한 시장반응을 살펴본 결과에서는 그나마 신뢰회복활동을 적극적으로 수행하는 기업일수록 그렇지 않은 기업에 비해 주식수익률의 하락폭이 작은 것으로 나타났으며, 특히 내부회계관리제도를 강화하거나 자발적 공시를 확대하는 기업에서 유의한 주식수익률 증가가 발견되었다. 본 연구는 회계부정의 원인이나 수단을 분석한 여러 선행연구들과 달리, 회계부정기업의 사후적 행태를 분석하고 있다는 점에서 차별점이 있다. 아울러 우리나라의 회계부정기업에서는 회계투명성을 개선하기 위한 노력이 잘 관찰되지 않는다는 본 연구결과는 감독당국으로 하여금 회계부정에 대한 조치가 회계품질의 실질적인 향상을 도모하는 방향으로 보다 강화될 필요가 있음을 제기하고 있다. This study examines the reputation recovering activities of accounting fraud firms after an accounting fraud. Accounting scandal drives a loss of firm’s reputation and market return. So we expect that fraud firms are likely to initiate the various kinds of activities to recover the reputation and minimize their market loss. Our sample consists of 124 fraud firms which are received the sanctions from FSS due to accounting fraud. The empirical results summarized as follows: First, fraud firms increase outsider directors but decrease the number of accounting experts outsider directors. Second, human resource in internal accounting control system is increased but the number of accounting expert among them is not significant change. Third, disclosure frequency of fraud firms after an accounting fraud is decreased. And other reputation recovering activities, including stock repurchase and advertising campaign, are not different from pre-fraud period significantly. These results suggest that fraud firms hardly perform the reputation recovering activities unlike overseas cases. Meanwhile, this study examines market responses for these activities. The result appears that the fraud firms which perform the essential activities to improve their financial quality reduce the decline of stock price. This study suggests a meaningful implication to shareholders and supervisory agency.

유상증자 유형에 따른 차별적 이익조정

안성희 ( Sung Hee Ahn ),황문호 ( Mun Ho Hwang ),김문철 ( Moon Chul Kim ) 한국회계학회 2015 회계학연구 Vol.40 No.1

선행연구에 따르면, 유상증자를 앞둔 경영자는 신주 발행가격을 높이려는 유인이 있으며 이를 위해 증자 전의 보고이익을 상향조정하는 것으로 보고된다. 하지만 이들 선행연구는 유상증자의 유형-주주배정, 일반공모, 제3자배정-에 따라 경영자의 경제적 유인이 다를 수 있음을 고려하지 않았으며, 또한 유상증자 발행가에 영향을 주기 위한 이익조정 시기를 적절히 설정하지 못한 한계점을 가지고 있다. 이에 본 연구는 유상증자 유형에 따라 신주발행가격이 기존주주의 부에 미치는 영향이 다르다는 점에 착안하여 유상증자 유형별로 경영자의 이익조정 행태가 달리 나타나는지를 분석한다. 또한 이익조정이 행해지는 기간을 보다 면밀히 포착하기 위하여 기존 국내연구와는 달리 분기자료를 이용한 실증분석을수행한다. 2004년부터 2009년까지 상장기업 중 유상증자를 실시한 523 기업-분기를 대상으로 분석을 수행한 결과는 다음과 같다. 첫째, 일반공모를 통한 유상증자 기업은 다른 유형의 유상증자 기업에 비해 유상증자 전 분기의 이익을 유의하게 상향조정하는 것으로 나타났다. 이는 기존주주의 부가 침해될 가능성이 높은 일반공모의 경우에 신주 발행가액을 높이기 위한 양(+)의 이익조정이 가장 두드러지게 나타남을 보여주는 결과이다. 둘째, 제3자배정을 통해 유상증자를 실시한 기업의 유상증자 전 이익조정은 주주배정 유상증자 기업과 유의한 차이를 보이지 않았으나, 제3자배정의 유상신주 인수자가 기업 내부자(임원 및 대주주)인 경우에는 오히려 유상증자 전 분기이익을 유의하게 하향조정하는 것으로 나타났다. 이는 유상증자에 참여하는 투자자의 특성에 따라, 경영자가 기존주주의 부를 침해하는 방향으로 이익조정을 수행할 수도 있음을 보여주는 결과이다. 마지막으로, 유상증자 전 분기의 이익조정은 체계적인 주가반응을 유도함으로써 경영자가 의도한 방향대로 신주 발행가격 조정이 이루어지는 것으로 나타났다. 본 연구의 결과는 선행연구에서 지지된 ``유상증자 전 이익상향조정가설``이 모든 유상증자 방식에 공통적으로 적용될 수 있는 가설이 아님을 시사한다. Prior research reports that issuers of seasoned equity offerings (hereafter ``SEO``) have incentives to inflate reported earnings in order to increase offering price and protect the wealth of existing shareholders. However, we predict that these incentives can vary with the types of SEO(right offering, public offering, private placement to the third party). While firms with right offering raise equity fund from existing shareholders, firms with public offering and private placement to the third party raise equity fund from new shareholders. Considering the differences in wealth transfer structure, manager``s incentives to raise reported earnings in order to boost offering price may be weaker in case of right offering than the other two SEO types. In addition, private placement to the third party raise equity fund from a few investors, who generally have special relationship with SEO firms such as insiders. If some insiders participate in SEO under private placement to the third party, the SEO firms may have incentives to lower reported earnings in order to reduce offering price for the benefit of the insiders, resulting in wealth losses of existing shareholders. So this study examines how earnings management patterns vary with the three different types of SEO. We also predict that offering firms are more likely to manage earnings in the quarter preceding SEO. By regulations, offering price is calculated by stock prices for 42 days before SEO dates(payment date of investing amount for SEO). This suggests that SEO firms can manage earnings in the quarter immediately preceding SEO in order to boost stock price, affecting offering price. So we use quarterly discretionary accruals as a proxy for earnings management. We use a sample of 523 SEO firms during 2004-2009. They consist of 232 firms with right offering, 58 firms with public offering and 233 firms with private placement to the third party. To measure earnings management, we use performance matched discretionary accruals developed by Kothari et al.(2005). We find that firms with public offering conduct more income-increasing earnings management using quarterly earnings than firms with rights offering. In addition, the results show that there are no significant differences in earnings management between firms with private placement to the third party and firms with right offering. However, managers may have incentives to manage earnings downward and thereby decrease offering price when insiders purchase a portion of new issuing shares of firms with private placement to the third party. Consistent with our prediction, firms with private placement to the third party involving insiders show the income-decreasing earnings management. This means that SEO firms can reduce the earnings and lower the offering price to increase the wealth of specific investors such as insiders, not to increase the wealth of existing shareholders. These results support our hypothesis that earnings management patterns vary with the three different types of SEO. Finally, we find that the offering prices move to the direction consistent with earnings management by SEO, implying that on average, managers can achieve the intended results by earnings management. This paper provides new evidence that incentives for earnings management vary depending on each type of SEO and the assertion of income-increasing earnings management by SEO may not be always correct. Our study contributes to the literature in three ways. First, prior research mainly focused on the earnings management by SEO firms using annual earnings. But offering price is calculated by the specific formula under Korean regulations. We consider the institutional details related to offering price determination and incorporate them into our research design. We find that quarterly earnings have a more direct effect on the offering price than annual earnings. Our contribution is that we use quarterly earnings rather than annual earnings to investigate earnings management by SEO firms, enabling us to pinpoint earnings management period. Second, we show the earnings management patterns vary with the three different types of SEO while most of the prior studies do not consider SEO types. Therefore, the assertion that SEO firms typically inflate their earnings before issuing stocks is not always correct. Third, prior studies do not examine the outcome of earnings management. We investigate whether the actual offering prices move to the direction consistent with earnings management by SEO. We show that managers achieve the intended results by earnings management.

간호사의 직무만족에 관한 논문 분석

안성희(Sung Hee Ahn) 한국간호행정학회 2000 간호행정학회지 Vol.6 No.3

도덕판단력 진단검사(Defining Issues Test)에 의한 의과대학생의 도덕적 사고

안성희(Sung Hee Ahn),한성숙(Sung Sook Han),김중호(Chung Ho Kim) 한국간호행정학회 1996 간호행정학회지 Vol.2 No.2

일개지역의 보건의료서비스 이용 평가

안성희(Sung Hee Ahn),이병화(Byung Wha Lee) 한국간호행정학회 2005 간호행정학회지 Vol.11 No.4

This study was to evaluate the utilization of health care service and to provide supportive data for health care policy making in one urban area in Korea. Method: This study tested the significance of public health service using the database of an university hospital and public health center from Feb. 2000 to Dec. 2004. Data were analyzed by multidimensional analysis and data mining technique and produced the information on the classification of utilization characteristics by main disease and the total cost of use and disease association with the users of the public health center. Results: The Results were as follows: 1) Top 10 diseases in the area accounted for 22.4% of total frequency for the most recent 5 years in university hospital, while 59.0% in public health center. 2) There were significant correlations between university hospital and public health center user`s insurance type and place of residence: It showed higher use of public health center for free service beneficiaries residing in Seoul than residents in nearby or local area. The medical insurance types for hospital users were more various than those for public health center users. 3) The use of hospital for patients of hypertension, diabetes mellitus and hyperlipidemia was tended to concentrate in mostly autumn and winter since August 2000, while the cost of using public health center for those patients has been steadily reduced since July 2000. 4) As a result of cluster analysis, there were classified into three homogeneous groups according to the total cost of using public health service, age, and the frequency of use, 5) The association analysis on patients with chronic disease in public health center produced a detailed information on accompanying diseases related to the incidence rate of disease of high frequency due to aging, information on drug abuse and immune disease. Conclusion: The health care policy for local community should be evaluated continuously. And the policy to build an integrated data warehousing by public health indicator system and to enhance the faithfulness of data is required.