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한국채택국제회계기준(K-IFRS)은 원칙중심 회계기준이라는 특징을 가지고 있으며, 세부적 회계처리방법 대신 기본적 원칙이 제시되고 기업과 감사인의 전문가적 판단에 대한 의존도가 높아지는 특성이 있다. 이러한 원칙중심 회계기준의 특성과 정당한 회계처리가 무엇인지에 대한 논란이 존재하며, 질의회신 등의 미공개 등으로 인해 회계처리의 불확실성이 발생하고 있다. 또한, 현행 감리체계가 원칙중심 회계기준 환경하에서 적절하게 운영되지 않는 여러 문제점이 발생하고 있다는 의견이 있다. 따라서 본 연구에서는 원칙중심 회계기준이 회계감독에 미치는 영향과 관련된 회계감독 관련 주요 쟁점에 대한 논의들과 선행연구의 견해를 살펴보고, 원칙중심 회계기준에서의 회계감독이 어떠한 기본원칙하에 운영되어야 하는지, 회계기준 해석차이에 대하여 회계감독기관이 어떠한 대응을 해야 하는지, 재무제표 심사, 회계감리, 제재의 운영방안과 공인회계사 감사품질 감독방안에 대하여 살펴보았다. 이를 위해 본 연구에서는 문헌 검토 및 금융감독원, 한국공인회계사회, 대형 및 중소형 회계법인의 심리실 담당자를 포함한 전문가 인터뷰를 시행하였으며, 영국, 미국, 독일의 회계감독기관의 회계감독 담당자와의 면담조사를 시행하였다. 현행 감독체계의 문제점으로는 재무제표 심사과정에서의 예상되는 문제점, 규정중심의 감독관행에 따라 원칙중심의 특성의 훼손가능성, 감사인 품질관리 감독의 강화 필요성 등이 지적되었고, 이에 대한 해결방안으로 회계감독체계를 원칙중심 회계에 부합하는 체계로 개편하는 기본원칙을 마련해야 하며, 회계기준 해석에 대한 견해차이 발생에 대한 대응방안을 마련하고, 감리체계를 개선하는 방안이 모색될 필요가 있다는 점을 제시하였다.

In current semiconductor manufacturing process, especially chemical mechanical manufacturing (CMP) process, ceria nanoparticle dispersed slurry is well known consumable for various CMP processes such as shallow trench isolation (STI), inter layer dielectric (ILD) CMP process, and etc. After CMP process, the ceria nanoparticles which are the sources of defects must be removed surely before performing the other processes. Typically, Standard clean solutions such as SC-1, SC-2, and etc. are applied to the post CMP cleaning process. These cleaning solutions are still effective to remove the residual ceria particles but there are several disadvantages such as quite harmful for health and need of additional treatments for wastewater. In this study, cleaning efficiency of the H2 gas dissolved water was evaluated comparing with DIW and other standard cleaning solutions. 4x4 cm2 of silicon dioxide film wafers were polished supplying ceria slurry and then immersed into the cleaning solutions such as DIW, standard clean solutions, and H2 dissolved water, respectively. Finally, we quantitively analyzed the residual cerium dioxide on the cleaned wafer surface by using inductively coupled plasma mass spectrometer (ICP-MS). H2 dissolved water removed residual ceria nano particles from the silicon dioxide film considerably comparing to DIW. Figure 1. show residual ceria ion concentration after cleaning process and cleaning efficiency calculated. Figure 1

Objective. We propose 2 Medical Dictionary for Regulatory Activities–enabled pharmacovigilance algorithms, MetaLAB and MetaNurse, powered by a per-year meta-analysis technique and improved subject sampling strategy. Matrials and methods. This study developed 2 novel algorithms, MetaLAB for laboratory abnormalities and MetaNurse for standard nursing statements, as significantly improved versions of our previous electronic health record (EHR)–based pharmacovigilance method, called CLEAR. Adverse drug reaction (ADR) signals from 117 laboratory abnormalities and 1357 standard nursing statements for all precautionary drugs (n = 101) were comprehensively detected and validated against SIDER (Side Effect Resource) by MetaLAB and MetaNurse against 11 817 and 76 457 drug-ADR pairs, respectively. Results. We demonstrate that MetaLAB (area under the curve, AUC = 0.61 ± 0.18) outperformed CLEAR (AUC = 0.55 ± 0.06) when we applied the same 470 drug-event pairs as the gold standard, as in our previous research. Receiver operating characteristic curves for 101 precautionary terms in the Medical Dictionary for Regulatory Activities Preferred Terms were obtained for MetaLAB and MetaNurse (0.69 ± 0.11; 0.62 ± 0.07), which complemented each other in terms of ADR signal coverage. Novel ADR signals discovered by MetaLAB and MetaNurse were successfully validated against spontaneous reports in the US Food and Drug Administration Adverse Event Reporting System database. Discussion. The present study demonstrates the symbiosis of laboratory test results and nursing statements for ADR signal detection in terms of their system organ class coverage and performance profiles. Conclusion. Systematic discovery and evaluation of the wide spectrum of ADR signals using standard-based observational electronic health record data across many institutions will affect drug development and use, as well as postmarketing surveillance and regulation.

Integration of controlled vocabulary-based electronic health record (EHR) observational data is essential for real-time large-scale pharmacovigilance studies. To provide a semantically enriched adverse drug reaction (ADR) dictionary for post-market drug safety research and enable multicenter EHR-based extensive ADR signal detection and evaluation, we developed a comprehensive controlled vocabulary-based ADR signal dictionary (CVAD) for pharmacovigilance. A CVAD consists of (1) administrative disease classifications of the International Classification of Diseases (ICD) codes mapped to the Medical Dictionary for Regulatory Activities Preferred Terms (MedDRA® PTs); (2) two teaching hospitals’ codes for laboratory test results mapped to the Logical Observation Identifiers Names and Codes (LOINC) terms and MedDRA® PTs; and (3) clinical narratives and ADRs encoded by standard nursing statements (encoded by the International Classification for Nursing Practice [ICNP]) mapped to the World Health Organization–Adverse Reaction Terminology (WHO-ART) terms and MedDRA® PTs. Of the standard 4514 MedDRA® PTs from Side Effect Resources (SIDER) 4.1, 1130 (25.03%), 942 (20.86%), and 83 (1.83%) terms were systematically mapped to clinical narratives, laboratory test results, and disease classifications, respectively. For the evaluation, we loaded multi-source EHR data. We first performed a clinical expert review of the CVAD clinical relevance and a three-drug ADR case analyses consisting of linezolid-induced thrombocytopenia, warfarin-induced bleeding tendency, and vancomycin-induced acute kidney injury. CVAD had a high coverage of ADRs and integrated standard controlled vocabularies to the EHR data sources, and researchers can take advantage of these features for EHR observational data-based extensive pharmacovigilance studies to improve sensitivity and specificity.

This paper examines systematic differences in the level of accounting conservatism between high-tech and low-tech firms. Relying on the recent development in theoretical models and empirical measures of conservatism, we investigate conservative accounting practices and earnings management behavior in high-tech and low-tech firms. The results based on comparisons of cumulative nonoperating accruals, regression coefficients from the income timeliness models in Basu (1997), the distribution of earnings, and discretionary accruals between the two groups are consistent with a higher level of accounting conservatism in high-tech firms vis-a-vis low-tech firms. Additional analyses show that the effect of conservatism cannot be used as a defense for the over-valuation of high-tech firms.

[Sm–Co (3x nm) /Co (x nm)]10 (x = 10, 7, 4) multilayered films have been prepared by magnetron rf-sputtering. It is found that the thickness of both hard and soft layers has important effects on phase transformation and magnetic interaction of films. With a fixed ratio of hard- to soft-layer thickness, decreasing simultaneously the thickness of these layers results in increasing coercivity. The effects of the external magnetic field during annealing depend on the Co-layer thickness (x value), mainly because of the formation of different main phases for different thickness of Co layer. For the films with x = 10 and 7, the main phase is Sm2Co17 after annealed. Applying a magnetic field during annealing promotes the crystallization of films, and therefore, it increases the coercivity of the films with x = 10 and 7. Magnetic interaction has been investigated by measuring δm and remanence magnetization. All the films show that although the exchange coupling favorable for magnetization is significant, the increase of the coercivity mainly originates from improving the pinning effects. Temperature dependence of the coercivity supports that the pinning of domain-walls constitutes a control mechanism of the coercivity. This behavior can be well understood in terms of the Gaunt’s approach of the coercivity.

Nonaudit services performed by auditors for their audit clients have long been a focus of concern for regulators. The SEC has mandated disclosure of fees for both audit and nonaudit services in order to provide investors with a more transparent representation of the auditor-client relationship. The purpose of this study is to investigate whether nonaudit service fees influence the value relevance of accounting numbers. We find that nonaudit fees have a positive effect on the value relevance of accounting numbers. This result suggests that the provision of auditor's nonaudit services increases the value relevance of accounting information. This result is contrary to the prevailing belief that nonaudit services impair auditor independence. We also find that investors' perception of nonaudit fees has changed. In particular, investors perceive nonaudit service as more value enhancing even after the enactment of Sarbanes-Oxley.