협동조합연구(協同組合硏究) : 데이터마이닝 기법 및 접근방법

도기철 농협대학교 협동조합경영연구소 2001 협동조합경영연구 Vol.24 No.-

협동조합연구(協同組合硏究) : 농업 지식경영시스템(KMS) 구축방안

도기철 농협대학교 협동조합경영연구소 2002 협동조합경영연구 Vol.25 No.-

스트레트와 질병

도기철 대구대학교 심리치료학회 1993 심리치료연구 Vol.4 No.-

기업의 경영전략이 감사시간에 미치는 영향

이유선,도기철,김민희 한국융합학회 2022 한국융합학회논문지 Vol.13 No.4

본 연구는 경영전략 상 신제품 또는 R&D비용 관련 고유위험을 가진 선도형 기업이 회계감사시간에 어떤 영향을 미치는지 분석하며, 더 나아가 직급별 감사시간에 어떤 영향을 미치는지 분석한다. 표본은 유가증권 및 코스닥 상장기업을 대상으로 2018년부터 2019년 표본을 이용하여 실증분석하였다. 분석결과, 첫째, 선도형 기업의 고유위험을 감사인이 인지하고 감사품질을 높이기 위해 노력하고 있는 것으로 나타났다. 둘째, 감사팀 내 직급과 역할에 따라 상응하는 위험정도가 다르기 때문에 위험정도가 높은 핵심직급에서 더 높은 노력을 하는 것으로 나타 났다. 본 연구의 결과는 기업의 경영전략 유형이 재무보고품질이나 조세회피 등과 같은 기업 내부적 요인이 아닌 외부 관계자인 감사인의 감사노력과 자원투입에 어떠한 영향을 미치는지 검증하는데 연구의 의의가 있다. 또한 감사품질 제고를 위한 정책과 제도를 마련하는 데 있어, 기업의 경영전략이 중요한 고려 요소가 될 수 있다는 중요한 함의를 갖는다. This study analyzes how companies of prospector type with inherent risks from new products and R&D costs affect audit hours, and further analyzes how they affect rank-specific audit hours. Samples were empirically analyzed using samples from 2018 to 2019 for KOSPI-listed and KOSDAQ-listed companies. As a result of the analysis, first, it was found that auditors were aware of the inherent risks of companies of prospector type and were striving to improve audit quality. Second, it was found that the corresponding degree of risk differs depending on the position and role in the audit team, so higher efforts were made in core positions with high risk levels. The results of this study are meaningful in verifying how the type of Business Strategies affects the audit efforts and resource input of auditors who are external parties, not internal factors such as financial reporting quality or tax avoidance. It also has important implications that a company's Business Strategies can be an significant factor to consider in preparing policies and systems for improving audit quality.

독립적 생활이 가능한 뇌졸중 환자에서 환경적 요소가 이동장애에 미치는 영향

노재현,도기철,김준연,김동협,김철현,이양수,정태두 대한재활의학회 2008 Annals of Rehabilitation Medicine Vol.32 No.4

Objective: To investigate the effect of environmental factors on the ability of mobility in subjects with chronic stroke who can perform nearly independent activities of daily living (ADL). Method: Sixty one patients were divided into three groups (superior, middle, and inferior) by the degree of independent walking. Modified self-administered questionnaire was completed to report how well the patients encountered the environmental elements faced in community mobility. In addition, all patients were assessed to find out the difference of ADL performance, Berg balance scale (BBS), 10 m walking time (10 mWT) and patterns of ‘going out' among the three groups. Results: The group 1 (superior group) had shown better performance than group 2 (middle group) and group 3 (inferior group) in performance of ADL, BBS, 10 mWT. Secondly, the group 1 visited more places or destinations per day than the group 2 and 3, and they used more various transportation systems than other groups. Finally, there were significant differences in the distance dimension, the temporal dimension, terrain dimension (except for a ‘getting on a elevator' component), and density dimension among the groups. Conclusion: Environmental factors as well as functional abilities could affect the mobility of subjects with chronic stroke. This result suggests that any kinds of compensation and the supports of social institutions are needed even in subjects of nearly independent ADL for their improvement of mobility and convenience. Objective: To investigate the effect of environmental factors on the ability of mobility in subjects with chronic stroke who can perform nearly independent activities of daily living (ADL). Method: Sixty one patients were divided into three groups (superior, middle, and inferior) by the degree of independent walking. Modified self-administered questionnaire was completed to report how well the patients encountered the environmental elements faced in community mobility. In addition, all patients were assessed to find out the difference of ADL performance, Berg balance scale (BBS), 10 m walking time (10 mWT) and patterns of ‘going out' among the three groups. Results: The group 1 (superior group) had shown better performance than group 2 (middle group) and group 3 (inferior group) in performance of ADL, BBS, 10 mWT. Secondly, the group 1 visited more places or destinations per day than the group 2 and 3, and they used more various transportation systems than other groups. Finally, there were significant differences in the distance dimension, the temporal dimension, terrain dimension (except for a ‘getting on a elevator' component), and density dimension among the groups. Conclusion: Environmental factors as well as functional abilities could affect the mobility of subjects with chronic stroke. This result suggests that any kinds of compensation and the supports of social institutions are needed even in subjects of nearly independent ADL for their improvement of mobility and convenience.

기업의 경영전략이 회계감사 지연에 미치는 영향

김정훈,김민희,도기철,이유선 한국융합학회 2022 한국융합학회논문지 Vol.13 No.5

In order to improve audit quality, it is essential to understand the occurrence of disagreement between auditors and managers, and this study aims to analyze the impact of Business Strategies on audit risk and accounting audit delay. To this end, we conducted an empirical analysis using sample 2,910 firm-year data from 2018 to 2020 of KOSPI-listed and KOSDAQ-listed companies. The results of the empirical analysis of this study are as follows. First, compared to the companies of defender type, prospectors can expand audit procedures for new products, R&D costs, and intangible assets, and increase audit delays due to disagreement between managers and auditors. Second, compared to KOSPI-listed companies, the prospectors in KOSDAQ are more likely to have lower financial reporting quality, which further increases audit delays. The results of this study analyzed whether a company's Business Strategy affects the possibility of disagreement between an auditor and a company, and verified whether there is a difference in the audit report lag by stock market. The results of this study show that auditors' strong duty of care is needed for the companies of prospector type with high audit risk, and it is meaningful to present reinforced audit systems and specific guidelines for the companies of prospector type through the definition of prospector type. It also enables the expansion of research to identify the relationship between non-financial factors and audit risks that make up the companies of prospector type. 감사품질의 제고를 위해 감사인과 경영자 간 의견불일치 발생에 대한 이해는 필수적이며, 본 연구는 회계적 관점이 아닌 기업의 경영전략 유형이 감사위험과 회계감사 지연에 미치는 영향에 대해 분석하고자 한다. 이를 위해 유가증권 및 코스닥 상장기업의 2018년부터 2020년까지의 표본 2,910 기업-연도 자료를 이용하여 실증분석하였다. 본 연구의 실증분석결과는 다음과 같다. 첫째, 방어형 기업에 비해 선도형 기업은 신제품, 연구개발비용, 무형자산 등에 대한 감사절차를 확대시킬 수 있고, 경영자와 감사인 간에 의견불일치로 인해 감사지연을 증가시키는 것으로 나타났다. 둘째, KOSPI 상장 기업에 비해 KOSDAQ 내 선도형 기업은 재무보고품질이 낮아 감사지연을 더욱 증가시키는 것으로 나타났다. 본 연구의 결과는 기업의 경영전략이 감사인과 회사 간의 의견불일치 가능성에 영향을 미치는지 분석하고, 주식시장 별로 감사시차에 차이가 있는지 검증하였다. 본 연구결과는 감사위험이 높은 선도형 기업에 대해 감사인의 강한 주의의무가 필요함을 보여주며, 아울러 선도형의 정의를 통해 선도형 기업에 대한 강화된 감사제도와 구체적인 가이드라인을 제시할 수 있다는 정책의 의의를 갖는다. 또한 향후 선도형 기업을 구성하는 비재무적 요소와 감사위험의 관계를 규명하는 후속연구가 수행될 것을 기대한다.

One-point versus two-point fixation in the management of zygoma complex fractures

Kyung Suk Lee,도기철,Jae Bong Shin,Min Hyung Kim,Jun Sik Kim,Nam Gyun Kim 대한두개안면성형외과학회 2022 Archives of Craniofacial Surgery Vol.23 No.4

Background: The treatment of zygoma complex fractures is of crucial importance in the field of plastic surgery. However, surgical methods to correct zygoma complex fractures, including the number of fixation sites, differ among operators. Although several studies have compared two-point and three-point fixation, no comparative research has yet been conducted on one-point versus two-point fixation using computed tomography scans of surgical results. Therefore, the present study aimed to address this gap in the literature by comparing surgical results between one-point and two-point fixation procedures. Methods: In this study, we randomly selected patients to undergo surgery using one of two surgical methods. We analyzed patients with unilateral zygoma complex fractures unaccompanied by other fractures according to whether they underwent one-point fixation of the zygomaticomaxillary buttress or two-point fixation of the zygomaticomaxillary buttress and the zygomaticofrontal suture. We then made measurements at three points—the zygomaticofrontal suture, inferior orbital wall, and malar height—using 3-month postoperative computed tomography images and performed statistical analyses to compare the results of the two methods. Results: All three measurements (zygomaticofrontal suture, inferior orbital wall, and malar height) showed significant differences (p<0.05) between one-point and two-point fixation. Highly significant differences were found for the lateral rim and malar height parameters. The difference in the inferior wall measurements was less meaningful, even though it also reached statistical significance. Conclusion: Using three parameters in a statistical analysis of imaging findings, this study demonstrated significant differences in treatment outcomes according to the number of fixations. The results indicate that bone alignment and continuity can be achieved to a greater extent by two-point fixation instead of one-point fixation.

증례보고: Karapandzic Flap을 사용한 하순부 재건

김준식,신재봉,김남균,도기철,김민형,김태호,이경석 대한두경부종양학회 2023 대한두경부 종양학회지 Vol.39 No.2

Squamous cell carcinoma of the lip is a common malignant tumor originating from oral cancer. However, unlike other areas, the lips hold significant functional and aesthetic importance as a part of the face. As a result, a tailored approach based on the tumor's size, type, and location is essential. The Karapandzic flap is especially suitable for reconstructing lesions located on the lip, particularly when the size of the cancer is large and other surgical treatments like free flaps are not feasible. It allows for extensive resection beyond the size of the lower lip. In this case, considering the patient's overall condition, successful reconstruction of the lower lip was achieved using the Karapandzic flap.

후외측 목에 생긴 큰 규모의 근육간 지방종: 증례보고

이경석(Kyung Suk Lee),신재봉(Jae Bong Shin),김준식(Jun Sik Kim),도기철(Gi Cheol Do),김민형(Min Hyung Kim),김남균(Nam Gyun Kim) 대한두경부종양학회 2023 대한두경부 종양학회지 Vol.39 No.1

Lipomas are a common soft-tissue tumor of mesenchymal origin, but intermuscular lipomas are very infrequently found especially in the cervical region. Although lipoma itself rarely causes complications, an accurate diagnosis and appropriate treatment are important. Surgical excision is indicated for deep lipomas that are 5 cm or larger, grow, or are accompanied by symptoms such as pain. It is also important to differentiate malignant tumors through pathological examination. Since the size of the lipoma was large, lipoma was divided into several pieces to successful removal, and the patient in this case showed successful recovery after surgery.

드물게 발생한 얼굴에 생긴 단일 종괴 형태의 혈관육종에 대한 증례보고

이경석(Kyung Suk Lee),신재봉(Jae Bong Shin),김준식(Jun Sik Kim),도기철(Gi Cheol Do),김민형(Min Hyung Kim),김남균(Nam Gyun Kim) 대한두경부종양학회 2023 대한두경부 종양학회지 Vol.39 No.1

Angiosarcoma is a very rare subtype of sarcoma. It mainly occurs in the head and neck, and cutaneous angiosarcoma in this region seems to be a distinctive neoplasm with characteristic clinicopathologic features that differ from those of angiosarcoma in other anatomical locations. The prognosis of angiosarcoma in the head and neck region is poor, and the risk of local recurrence and metastasis is high. We reconstructed an atypical angiosarcoma that presented as a solitary nodule with a shape suggestive of hemangioma on the cheek using a modified bilobed local flap. At a 12-month follow-up visit, the patient in this case showed successful recovery after radiation therapy.