전이개 접근을 이용한 하악 과두 골절의 정복

김범준,차용훈,임재형,박광호,허종기,Kim, Bum-Joon,Cha, Yong-Hoon,Lim, Jae-Hyung,Park, Kwang-Ho,Huh, Jong-Ki 대한악안면성형재건외과학회 2010 Maxillofacial Plastic Reconstructive Surgery Vol.32 No.6

Purpose: Anatomical reduction of the fractured condylar process is an important prerequisite for re-establishing function. The authors reported about effectiveness of transoral approach for mandibular subcondyle fracture using trochar device in cases that the fracture line is below the reference line, the perpendicular line of the longitudinal axis of condylar process passing the lowest point of sigmoid notch. As a serial study, we report the open reduction via preauricular approach for mandibular condyle fracture, in cases that the fracture line is above the reference line. Patients and Methods: Sixteen condylar fractures of 15 adult patients were divided two groups and treated by open reduction via preauricular approach (8 cases) or by closed reduction (8 cases). The degree of maximal mouth opening, occlusion, anatomical reduction, condylar resorption and complications were assessed and evaluated for the two groups. Results: The open reduction of condyle via preauricular approach leads to good results without permanent complications. Anatomical reduction of open reduction group and maximal mouth opening range of the closed reduction group is significantly better than the other group. No significant differences were found in the condylar resorption and the occlusion. Conclusion: The preauricular approach was useful to reduce and fix the condylar fragment, in cases that the fracture line is above the reference line.

PCR-SSCP와 PCR Direct Sequencing에 의한 임상분리 결핵균의 리팜핀 내성 탐지

김범준(Bum-Joon Kim),김서정(Seo-Jeong Kim),박정규(Chung-Kyu Park),한태희(Tae-Hee Han),최명식(Myung-Sik Choi),김익상(Ik-Sang Kim),최성배(Sung-Bai Choi),차창룡(Chang-Yong Cha),김의종(Eui-Chong Kim),김상재(Sang-Jae Kim),배길한(Gill-Han 大韓微生物學會 1999 大韓微生物學會誌 Vol.34 No.1

< 연구논문 > : Big 4 회계법인의 글로벌 통합이 감사품질에 미치는 영향: 한영회계법인 사례를 중심으로

김범준 ( Bum Joon Kim ),이준일(교신저자) ( Joon Il Lee ),곽수근 ( Su Keun Kwak ) 한국회계학회 2016 회계저널 Vol.25 No.2

국내 회계감사시장에서 4대 회계법인들은 각각 글로벌 Big 4 회계법인과 업무제휴를 맺고 지적자산과 인적자산을 공유하여 회계감사서비스를 제공하고 있다. 본 연구는 2008년 글로벌 원펌(one-firm)으로 통합된 한영회계법인 사례를 통하여 국내 Big 4 회계법인이 글로벌 회계법인과 하나의 조직으로 통합되는 경우 감사품질에 어떠한 영향을 미치는지를 분석하였다. 한영회계법인은 2008년 Ernst and Young(E&Y)과 원펌으로 통합하였는데 그 결과 E&Y는 제휴관계일 때보다 감사실패시 직접적으로 명성훼손이나 소송위험을 부담하게 되었다. 또한 글로벌 본사와 지적/인적자산의 공유가 확대되고 소속 감사파트너의 보상체계가 글로벌 성과와 연계되었다. 따라서 더 높은 수준의 감사품질관리체계를 도입하고, 감사품질을 제고할 가능성이 있다. 반면, 기존의 Big 4와 제휴관계가 효율적으로 운영되었다면, 통합에 의해 감사품질이 추가적으로 향상되지는 않을 수 있다. 따라서, 이러한 원펌통합이 감사품질에 영향을 미쳤는지에 대한 실증연구가 필요하다. 본 연구에서 감사품질의 대용치로서 재량적 발생액(Dechow and Dichev 2002; Kothari et al. 2005)을 이용하여 분석한 결과 한영회계법인 피감사법인의 재량적 발생액의 유의적인 변화가 글로벌 통합 전후에 발견되지 않았다. 이중차분분석(difference-in-differences)모델을 활용하여 나머지 Big3 감사인과 비교하여 분석한 결과에서도 글로벌 통합 이전과 이후 Big3와 차이가 없는 것으로 나타났다. 이러한 분석결과는 한영회계법인이 감사하는 기업만을 대상으로 하거나, 표본을 2008년 전후로 구분하여 각각 분석한 결과 등과도 일치하였다. 즉, 감사인의 글로벌 원펌 통합이 감사품질을 유의적으로 제고한다는 점을 발견하지 못하였다. 단, 글로벌 통합 이후 한영회계법인의 유가증권시장 상장기업에 비해 KOSDAQ 등록 법인 고객수가 급감하는 것이 관찰되어 통합으로 인해 감사위험에 대한 기준치를 보다 엄격하게 적용했음을 추정할 수 있다. 본 연구는 Big 4 회계법인의 글로벌 원펌 통합이 감사품질에 미치는 효과를 최초로 실증분석 하였다는데 의의가 있으며, 향후 글로벌 원펌 통합을 고려하고 있는 Big 3 회계법인의 파트너 뿐만 아니라 학계와 실무계, 투자자들에게 모두 유용한 시사점을 제공하고 있다. Korean audit market is traditionally dominated by 4 large auditors: Anjin, Hanyoung, Samil, and Samjung. These large auditors audit about 2/3 of listed companies while the market share of them increase more for large client firms. These dominant status is similar to the situation in many other developed countries. However, one of the peculiar characteristics of Korean audit market is the large auditor`s affiliation with global Big 4 auditors. They are affiliated with global Big 4 auditors such as Deloitte (Anjin), Ernst & Young (Hanyoung), PriceWaterhousCoopers (Samil), and KPMG (Samjung). For the affiliation, they pay a certain percentage of their revenue to the global Big 4 auditors. In return for it, they share intellectual properties and human resources. For example, they exchange personnels, relevant information, audit technology globally, and help establishing continuous professional education system. However, they maintain their autonomous status independent from global headquarters. This market structure is different from the most of the other countries where Big 4 auditors have direct presence. In 2008, Hanyoung (former affiliate of Ernst & Young) was globally integrated into Ernst & Young as one firm. The partners of Hanyoung voted for the integration. Globally, Ernst & Young is structured to four regional headquarters: Americas, EMEIA(Europe, Middle East, India and Africa), Asia-Pacific, and Japan. As a result of the integration, Hanyoung became the first Korean audit firm that is directly controlled by global audit firms. Hanyoung became the Korean office structured under Asia-Pacific regional headquarters located in Hong Kong. After the integration, Hanyoung experienced various changes. These can be summarized to four categories broadly. First, Asia-Pacific Ernst & Young headquarters perform decision-making for various firm policies, including recruitment and promotion. Thus, the uniform policies are applied to all offices in Asia-Pacific region. Second, more frequent intra-office personnel exchanges are promoted within Ernst & Young Global. Thus, foreign staff members are more frequently visit Seoul office and perform various tasks together with local members. Similarly, chances for Korean staffs to move foreign offices increased also. Third, peer reviews are performed by partners working in other offices located in various countries. This procedure promotes more independent and thorough audit approach. Fourth, the performance evaluation and compensation decisions are performed by headquarters. Thus, the compensation in Korean office became tied to the performance of all global offices. This change promotes Korean staff members to consider big pictures rather than local market only. In addition, more performance-based compensation policy is implemented. These changes can positively influence the audit quality of Hanyoung. However, it is also possible that these changes do not significantly influence audit quality. In Korea, there is not enough evidence that Big 4 auditors provide higher-quality audit service than non-Big 4 auditors do. Francis and Wang (2008) and Khurana and Raman (2004) also suggest that there is no quality differences between Big 4 and non-Big 4 auditors in weak legal regime countries such as Korea. Thus, audit quality is the function of legal regime that the auditors face. If the legal regime does not change, it is difficult to expect any change in audit quality. In sum, whether the integration of Hanyoung caused the improvement in audit quality is an empirical question. This study investigates this important but unexplored issue. In empirical analyses, we define pre-integration period from 2005 to 2007 and post-integration period from 2009 to 2011 and compare how audit quality changes between the two periods. We use two proxies to measure audit quality: performance-adjusted discretionary accruals (Kothari et al. 2005) and accrual quality-adjusted discretionary accruals (Dechow and Dichev 2002). We use the absolute value of the accruals measured by these two methods. To control for the general time trend occurred during the period, we use the audit quality of other Big 4 auditors as benchmarks and perform difference-in-differences analyses. A maximum sample size used for the analysis is 4,490 firm-year observations, among which 638 observations in per-integration period and 406 observations in post-integration period are the clients audited by Hanyoung. Our empirical analyses reveal that the audit quality of Hanyoung was not different from that of other Big 4 auditors in the pre-integration period as well as post-integration period, suggesting that the integration did not significantly improve the audit quality of Hanyoung. These results are robust in various sensitivity checks, including the analyses using signed discretionary accruals. Analysis using the clients of Hanyoung only do not yield any noticeable differences. There exist certain limitations in our analyses. It is possible that audit quality changes in other dimensions that discretionary accruals do. In addition, there may exist long-term effect of the integration, while our study focuses on relative short-term period. Finally, it may be difficult to general the case of Hanyoung to other audit firms. There is no guarantee that Hanyoung`s case is a representative of all other auditors. Subject to these caveats, we believe that our study provides interesting regulatory and practical insights into the effect of the integration.

STX에너지의 경영권 분쟁과 전환상환우선주의 역할

김범준 ( Bum-joon Kim ),안혜진 ( Hyejin Ahn ),최종학 ( Jong-hag Choi ),곽수근 ( Su-keun Kwak ) 한국회계학회 2018 회계저널 Vol.27 No.1

STX그룹은 2012년 심각한 자금난에 빠져있었다. STX에너지는 필요한 자금조달을 위해 우선주를 발행하고, 이 우선주를 일본 오릭스가 인수하였다. 오릭스는 STX조선해양이 보유한 STX에너지 주식 1,210억 원을 인수함과 동시에 STX에너지가 새로 발행한 970억 원의 전환우선주와 970억 원의 전환상환우선주, 450억 원의 교환사채를 인수하여 총 3,600억 원의 자금을 투자하였다. 그 후 STX에너지의 자회사인 STX솔라의 청산문제와 STX그룹 다른 계열사에 대한 자금지원 문제 등을 둘러싸고 오릭스와 STX그룹 사이에 분쟁이 발생한다. 오릭스는 과거에 인수한 전환상환우선주를 보통주로 전환하여 STX에너지의 경영권을 확보한다. 이 과정에서 전환상환우선주의 전환가격조정과 관련해서 분쟁이 벌어졌는데, 채권단의 독촉으로 오릭스와 STX그룹은 타협하게 된다. 그 후 오릭스는 STX에너지의 주식을 GS그룹에 매각하여 투자금을 회수한다. 본 사례를 통해 이런 과정에서 사용된 전환상환우선주의 본질과 회계처리에 대해 알아본다. 전환상환우선주는 K-IFRS와 K-GAAP 사이에 회계처리 방법이 다르다는 특징이 있다. 또한 전환상환우선주가 빈번하게 사용되는 이유와 전환상환우선주 발행의 효과에 대해서도 공부한다. STX group was in a serious financial trouble in year 2012. To raise cash to resolve the liquidity crisis, STX group decided to sell some shares of STX energy. After negotiation with several potential financial investors, Orix, a Japanese corporation, decided to invest 360 billion Won in the STX energy, including 194 billion Won worth of new shares. Half of the new shares were convertible preferred stocks and the other half were redeemable convertible preferred stocks. The RCPS had a refixing condition depending on the value of assets of the STX energy. As a result, Orix become the second largest shareholders of the STX energy. During 2013, STX and Orix had dispute over the liquidation of a subsidiary company, STX Solar and providing cashes to other companies in the STX group. Orix strongly opposed the request. After these confrontations, STX tried to repeal the refixing conditions in the RCPS that Orix had. Orix decided to convert the preferred stocks and exchangeable bonds to common stock. As a result, the controlling shareholders changed to Orix and the dispute over the control of the firm started. Upon the ultimatum of creditors, STX finally gave up and decided to relinquish the remaining equity of the STX Energy to Orix. Thus, Orix obtained the full control over the STX Energy and sold it to GS group afterward. Through this case, students can learn the characteristics of RCPS and related accounting treatments. It will help students to understand the economic consequences of the accounting treatments.

Effect of Fused Deposition Conditions on the Fracture Behavior of 3D Printed Tensile Specimens

김범준(Bum Joon Kim) Korean Society for Precision Engineering 2020 한국정밀공학회지 Vol.37 No.6

Three-dimensional printing technology has technical limitations limited to the development of prototypes focusing on functional realization. Because of these limitations, there are problems such as mechanical strength and rigidity in entering the commercialization market. However, the industry is working to overcome these obstacles in the future and apply them directly to the field for mass production in the manufacturing process. In particular, research to secure physical properties such as mechanical strength, the major problem of 3D printing products, has been initiated in the automobile industry, aviation, and medical fields. Thus, this study focused on the mechanical strength required for commercialization of 3D printing technology. To achieve this goal, a tensile specimen was fabricated by an FDM (Fused Deposition Modeling) type 3D printer. Tensile specimens were produced of round bar type and the deposition direction, layer height, and printing speed of the layers were considered. Finally, the effects of variables for each printing condition on tensile strength and fracture behavior were compared and analyzed. Also, the fracture surface of the tensile specimen was observed to investigate the effect of the deposition direction on the fracture behavior.

MEMS 공정기술을 적용한 MOSFET형 수소센서의 설계, 제작에 관한 연구

김범준 ( Bum Joon Kim ),김정식 ( Jung Sik Kim ) 대한금속재료학회(구 대한금속학회) 2011 대한금속·재료학회지 Vol.49 No.4

In this study, MOSFET type micro hydrogen gas sensors with platinum catalytic metal gates were designed, fabricated, and their electrical characteristics were analyzed. The devised MOSFET Hydrogen Sensors, called MHS-1 and -2, were designed with a platinum gate for hydrogen gas adsorption, and an additional sensing part for higher gas sensitivity and with a micro heater for operation temperature control. In the electrical characterization of the fabricated Pt-gate MOSFET (MHS-1), the saturated drain current was 3.07 mA at 3.0 V of gate voltage, which value in calculation was most similar to measurement data. The amount of threshold voltage shift and saturated drain current increase to variation of hydrogen gas concentration were calculated and the hydrogen gas sensing properties were anticipated and analyzed.

ETAG 013 규정에 따른 원형 정착구의 하중전달실험

김범준(Bum-Joon Kim),김현기(Hyun-Gi Kim) 한국산학기술학회 2018 한국산학기술학회논문지 Vol.19 No.5

정착구의 성능 평가를 위한 대부분의 기존연구와 성능실험들이 ETAG 013 규정에 따라 실험체를 제작하고 실험을 수행한 것으로 명시해오고 있다. 하지만 실험체에 사용된 파열력 보강 철근이나 보조보강철근이 ETAG 013에서 규정된 별도의 승인이 불필요한 최소 철근량을 초과 배치하여 실험이 수행되고 있다. 따라서, 본 논문에서는 ETAG 013 규정에 대한 올바른 이해와 실험을 위해 ETAG 013 규정에서 명시하는 하중전달실험 방법과 성능기준에 대해 고찰하고, 상용화된 PT정착구 시스템을 적용하여 고강도 콘크리트, 고장력 강연선을 변수로 한 실험체를 제작하고 하중전달실험을 수행하여 원형 정착구 시스템의 성능과 보조보강철근의 상관성을 평가하였다. 실험 결과, ETAG 013 규정이 적절한 크기 및 강도의 실험체와 파열력 보강철근을 사용하지 않으면 성능을 만족하지 않는 매우 엄격한 규정임이 확인되었으며, 보조보강철근의 양을 증가시키는 것이 아니라 실험체의 크기를 최소치수로 한정짓지 않고 규정에 따라 15%크게 적용하는 방법으로 실험을 수행하는 것이 바람직한 것으로 평가되었다. Load transfer experiments have been carried out to evaluate the performance of the anchorage and it has been stated that the specimens were manufactured and tested according to ETAG 013. On the other hand, the amount of spiral reinforcement and auxiliary reinforcement exceeded the amount specified in ETAG 013. In this study, the load transfer test method and the criteria specified in ETAG 013 were considered and the PT anchorage system was applied to manufacture specimens with high strength concrete and a high tensile prestressing strand. A load transfer test according to ETAG 013 was performed to evaluate the performance of the circular anchorage. As a result, it was confirmed that ETAG 013 is a very strict specification that does not satisfy the performance of an anchorage unless the specimens of an appropriate size and spiral reinforcement are used. To assess the stability of the specimens, increasing the size of the specimen by 15%, rather than increasing the amount of auxiliary reinforcement, is considered to be the correct method in accordance with ETAG 013.

Ramp Loading 피코 슬라이더의 거동 해석

김범준(Bum-Joon Kim),조광표(Kwang-Pyo Cho),임윤철(Yoon-Chul Rhim) 한국트라이볼로지학회 2003 한국트라이볼로지학회 학술대회 Vol.37 No.-

Recently, load/unload(L/UL) process is applied to a computer information storage device due to its advantages such as lower power consumption, larger data zone, simpler fabrication of disk for no bumped parking zone, and rarer contact between the slider and media. An analysis of the transient motion for the slider is very important to design an air bearing surface (ABS) of the slider to secure the stable performance of the system. During the L/UL process, however, there are several issues occurred such as contact or collision between slider and media. Sometimes this will cause the system failure. In this study, the dynamics of the slider during the loading process are investigated through a numerical simulation using FEM analysis and experiment.

사례논문 : 원가추정모델을 활용한 가격규제

김범준(제1저자교신저자) ( Bum Joon Kim ) 한국회계학회 2015 회계저널 Vol.24 No.6

인터넷멀티미디어방송(Internet protocol television; 이하 ``IPTV 방송``)의 요금은 방송통신산업 규제기관인 방송통신위원회가 승인권한을 가지고 있다. 방송통신위원회는 유료방송시장의 선순환과 공정경쟁구조 확립을 위하여 IPTV 방송사업자가 기존의 통신시장에서 시장지배력을 지렛대로 활용하여 종합유선방송사업자를 부당하게 경쟁에서 배제하는 약탈적 가격설정을 규제하고자 한다. 반면, IPTV 방송사업자는 사업초기 원활한 시장진입을 목적으로 이용요금을 낮게 설정하기 위하여 원가를 상대적으로 낮게 산출할 유인이 존재한다. 본 연구에서는 IPTV방송 요금원가 산정을 위하여 A사가 방송통신위원회에 제출한 원가예측모형을 분석하였다. 본 연구의 분석대상인 A사의 IPTV 원가예측모형은 활동기준원가모형에 기반한 3단계 원가산정모형으로 미래 5년간 원가를 추정하여 상품별 예측원가를 산출하였다. 세부적으로, 1단계에서는 미래 5년간 예측된 원가를 기능별 계정과목별로 집계한 후 2단계에서는 집계된 원가를 인과관계에 따라 채널, VOD, 양방향, STB 그리고 광고와 같은 서비스별로 원가로 다시 배부하였다. 마지막 3단계에서 기본형과 고급형과 같은 기본상품과 프리미엄 채널과 같은 부가상품의 상품별 원가를 산정하였다. 뿐만 아니라,원가예측모형의 적정성을 검증하기 위하여 다양한 가정을 변화시키는 시뮬레이션 분석을 수행하였으며, 분석결과 원가추정기간이 길수록, 시장규모에 대해 낙관적으로 추정할수록,망 임대비용에 대해 최소로 추정할수록 상품별 원가가 하락하는 것을 확인하였다. 아울러,A사는 추정한 원가정보의 신뢰성을 제고하기 위하여, 예측원가모형 및 결과를 외부전문가의 검토를 거쳐 방송통신위원회에 제출하였다. 본 논문은 규제기관이 가격결정을 하는데 미래예측원가를 활용한 사례를 제시하였을 뿐만 아니라 규제기관이 사업자로부터 추정된원가정보를 제출받는 경우 사업자가 자의적으로 원가를 왜곡시키는 유인을 제거하기 위하여 외부 전문가의 검토가 유용하다는 점을 제시하였다는 점에서 원가회계 실무와 연구에 공헌하였다. This case study examines the costing model of IPTV subscription fees for regulatory purposes. When the Korea Communication Commissions (KCC) approves new IPTV subscription fees, the KCC should consider the estimated cost information about IPTV service by IPTV law. This estimated cost information helps the KCC achieve the policy goals by keeping IPTV service providers from setting predatory pricing in the multi-channel television service market. In other words, KCC wants to refrain from excluding CATV providers illegally in the market, and then to maintain the broadcasting ecosystem. However, IPTV service providers like company A have incentives to penetrate the multi-channel television service market by setting predatory prices and then increase the number of subscribers in the early stage. In this context, this study analyzes the cost estimating model company A submits to the KCC in order to request for approval of the IPTV subscription fee when company A launches its IPTV services. Company A is one of the incumbent telecom service companies who provide both high-speed internet services and fixed-line telephone services. Company A needs to get approval of the KCC regarding IPTV subscription fees to launch IPTV services in the market. For this purpose, Company A submits subscription fee plans to the KCC based on estimated cost information. To get estimated cost information, we build a cost estimating model based on activity based costing concept and forecast revenue and cost of Company A for the next 5 years which is a first licensed period. This cost estimating model comprises 3 cost allocation stages. In the first stage, we define 6 cost pools (resources) which are essential to providing IPTV services, including content sourcing, marketing, service operations, salaries, network costs and other costs. In the second stage, we define 3 key cost objects which consists of Live Channel, Video on Demand and Interactive Service and a separate supporting service, the set-top box, as an intermediate cost object accumulating activity costs. In addition, this model includes advertising as an additional intermediate cost object because advertising also generates revenue to Company A without considerable costs. In the third stage, we define final cost objects based on Company A``s individual IPTV service tiers like basic or premium IPTV services. In addition, we also define subscriber acquisition services, activation services, transfer services and lease services as additional cost objects because these services are necessary in delivering the IPTV service and at the same time consume various activities and resources. Finally, we find estimated cost numbers of basic IPTV service and premium IPTV service through thecost estimating model. We also estimate costs of IPTV supplementary services like pay-for-view channel, subscriber``s video on demand, and interactive service etc. As a result, the cost of basic IPTV service is estimated at KW 12,652 per month and the cost of premium IPTV service is estimated at KW 19,141 per month. Based on these results, Company A requests for approval of the subscription fee of basic IPTV service at KW14,000 per month and the subscription fee of premium IPTV service at KW 25,000 per month in terms of no period agreement. According to this request, the KCC approves IPTV service provision of Company A which includes subscription fee. Moreover, to enhance reliability of the cost information, Company A asks outside specialists such as accounting firms to review the information and confirm whether estimated costs are calculated based on proper assumptions and procedures. This case study can contribute to the cost accounting literature by presenting the importance of the estimated cost information when the regulator determines whether the price is appropriate.

논문 : AISI 316L스테인리스강의 소형펀치 크리프 거동에 미치는 마찰계수의 영향

김범준 ( Bum Joon Kim ),조남혁 ( Nam Hyuck Cho ),김문기 ( Moon K. Kim ),임병수 ( Byeong Soo Lim ) 대한금속재료학회(구 대한금속학회) 2011 대한금속·재료학회지 Vol.49 No.7

Small punch creep testing has received attention due to the convenience of using smaller specimens than those of conventional uniaxial creep tests, which enables creep testing on developing or currently operational components. However, precedent studies have shown that it is necessary to consider friction between the punch and specimen when computing uniaxial equivalent stress from a finite element model. In this study, small punch creep behaviors of AISI 316L stainless steel, which is widely used in high temperature-high pressure machineries, have been compared for the two different ceramic balls such as Si3N4 and Al2O3. The optimal range of the friction coefficient is 0.4~0.5 at 650℃ for the best fit between experimental and simulation data of AISI 316 L stainless steel. The higher the friction coefficient, the longer the creep rupture time is. Therefore, the type of ceramic ball used must be specified for standardization of small punch creep testing.