• 제목/요약/키워드: Reporting guidelines

검색결과 199건 처리시간 0.026초

기업의 경영전략이 회계감사 지연에 미치는 영향 (The Effect of Business Strategy on Audit Delay)

  • 김정훈;김민희;도기철;이유선
    • 한국융합학회논문지
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    • 제13권5호
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    • pp.219-228
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    • 2022
  • 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 후속 연구가 수행될 것을 기대한다.

Peri-Operative Liver Fibrosis and Native Liver Survival in Pediatric Patients with Biliary Atresia: A Systematic Review and Meta-Analysis

  • Jahangirnia, Ashkan;Oltean, Irina;Nasr, Youssef;Islam, Nayaar;Weir, Arielle;Nanassy, Joseph de;Nasr, Ahmed;Demellawy, Dina El
    • Pediatric Gastroenterology, Hepatology & Nutrition
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    • 제25권5호
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    • pp.353-375
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    • 2022
  • No systematic review to date has examined histopathological parameters in relation to native liver survival in children who undergo the Kasai operation for biliary atresia (BA). A systematic review and meta-analysis is presented, comparing the frequency of native liver survival in peri-operative severe vs. non-severe liver fibrosis cases, in addition to other reported histopathology parameters. Records were sourced from MEDLINE, Embase, and CENTRAL databases. Studies followed the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines and compared native liver survival frequencies in pediatric patients with evidence of severe vs. non-severe liver fibrosis, bile duct proliferation, cholestasis, lobular inflammation, portal inflammation, and giant cell transformation on peri-operative biopsies. The primary outcome was the frequency of native liver survival. A random effects meta-analysis was used. Twenty-eight observational studies were included, 1,171 pediatric patients with BA of whom 631 survived with their native liver. Lower odds of native liver survival in the severe liver fibrosis vs. non-severe liver fibrosis groups were reported (odds ratio [OR], 0.16; 95% confidence interval [CI], 0.08-0.33; I2=46%). No difference in the odds of native liver survival in the severe bile duct destruction vs. non-severe bile duct destruction groups were reported (OR, 0.17; 95% CI, 0.00-63.63; I2=96%). Lower odds of native liver survival were documented in the severe cholestasis vs. non-severe cholestasis (OR, 0.10; 95% CI, 0.01-0.73; I2=80%) and severe lobular inflammation vs. non-severe lobular inflammation groups (OR, 0.02; 95% CI, 0.00-0.62; I2=69%). There was no difference in the odds of native liver survival in the severe portal inflammation vs. non-severe portal inflammation groups (OR, 0.03; 95% CI, 0.00-3.22; I2=86%) or between the severe giant cell transformation vs. non-severe giant cell transformation groups (OR, 0.15; 95% CI, 0.00-175.21; I2=94%). The meta-analysis loosely suggests that the presence of severe liver fibrosis, cholestasis, and lobular inflammation are associated with lower odds of native liver survival in pediatric patients after Kasai.

경영자의 자기과신적 어조 및 이익조정에 대한 감사인의 반응 (The Auditors' Responses to Management's Overconfident Tone Depending on the Level of Earnings Management)

  • 선우희연;신혜정
    • Journal of East Asia Management
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    • 제4권1호
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    • pp.23-51
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    • 2023
  • We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

Diagnostic Performance of 2018 KLCA-NCC Practice Guideline for Hepatocellular Carcinoma on Gadoxetic Acid-Enhanced MRI in Patients with Chronic Hepatitis B or Cirrhosis: Comparison with LI-RADS Version 2018

  • Sang Min Lee;Jeong Min Lee;Su Joa Ahn;Hyo-Jin Kang;Hyun Kyung Yang;Jeong Hee Yoon
    • Korean Journal of Radiology
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    • 제22권7호
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    • pp.1066-1076
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    • 2021
  • Objective: To evaluate the performance of the 2018 Korean Liver Cancer Association-National Cancer Center (KLCA-NCC) Practice Guidelines (hereafter, PG) for the diagnosis of hepatocellular carcinoma (HCC) using gadoxetic acid-enhanced MRI, compared to the Liver Imaging-Reporting and Data System (LI-RADS) version 2018 (hereafter, v2018). Materials and Methods: From January 2013 to October 2015, treatment-naïve hepatic lesions (≥ 1 cm) on gadoxetic acid-enhanced MRI in consecutive patients with chronic hepatitis B or cirrhosis were retrospectively evaluated. For each lesion, three radiologists independently analyzed the imaging features and classified the lesions into categories according to the 2018 KLCA-NCC PG and LI-RADS v2018. The imaging features and categories were determined by consensus. Generalized estimating equation (GEE) models were used to compare the per-lesion diagnostic performance of the 2018 KLCA-NCC PG and LI-RADS v2018 using the consensus data. Results: In total, 422 lesions (234 HCCs, 45 non-HCC malignancies, and 143 benign lesions) from 387 patients (79% male; mean age, 59 years) were included. In all lesions, the definite HCC (2018 KLCA-NCC PG) had a higher sensitivity and lower specificity than LR-5 (LI-RADS v2018) (87.2% [204/234] vs. 80.8% [189/234], p < 0.001; 86.2% [162/188] vs. 91.0% [171/188], p = 0.002). However, in lesions of size ≥ 2 cm, the definite HCC had a higher sensitivity than the LR-5 (86.8% [164/189] vs. 82.0 (155/189), p = 0.002) without a reduction in the specificity (80.0% [48/60] vs. 83.3% [50/60], p = 0.15). In all lesions, the sensitivity and specificity of the definite/probable HCC (2018 KLCA-NCC PG) and LR-5/4 did not differ significantly (89.7% [210/234] vs. 91.5% [214/234], p = 0.204; 83.5% [157/188] vs. 79.3% [149/188], p = 0.071). Conclusion: For the diagnosis of HCC of size ≥ 2 cm, the definite HCC (2018 KLCA-NCC PG) had a higher sensitivity than LR-5, without a reduction in specificity. The definite/probable HCC (2018 KLCA-NCC PG) had a similar sensitivity and specificity to that those of the LR-5/4.

국내 MIS 연구에서 구조방정식모형 활용에 관한 메타분석 (A Meta Analysis of Using Structural Equation Model on the Korean MIS Research)

  • 김종기;전진환
    • Asia pacific journal of information systems
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    • 제19권4호
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    • pp.47-75
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    • 2009
  • Recently, researches on Management Information Systems (MIS) have laid out theoretical foundation and academic paradigms by introducing diverse theories, themes, and methodologies. Especially, academic paradigms of MIS encourage a user-friendly approach by developing the technologies from the users' perspectives, which reflects the existence of strong causal relationships between information systems and user's behavior. As in other areas in social science the use of structural equation modeling (SEM) has rapidly increased in recent years especially in the MIS area. The SEM technique is important because it provides powerful ways to address key IS research problems. It also has a unique ability to simultaneously examine a series of casual relationships while analyzing multiple independent and dependent variables all at the same time. In spite of providing many benefits to the MIS researchers, there are some potential pitfalls with the analytical technique. The research objective of this study is to provide some guidelines for an appropriate use of SEM based on the assessment of current practice of using SEM in the MIS research. This study focuses on several statistical issues related to the use of SEM in the MIS research. Selected articles are assessed in three parts through the meta analysis. The first part is related to the initial specification of theoretical model of interest. The second is about data screening prior to model estimation and testing. And the last part concerns estimation and testing of theoretical models based on empirical data. This study reviewed the use of SEM in 164 empirical research articles published in four major MIS journals in Korea (APJIS, ISR, JIS and JITAM) from 1991 to 2007. APJIS, ISR, JIS and JITAM accounted for 73, 17, 58, and 16 of the total number of applications, respectively. The number of published applications has been increased over time. LISREL was the most frequently used SEM software among MIS researchers (97 studies (59.15%)), followed by AMOS (45 studies (27.44%)). In the first part, regarding issues related to the initial specification of theoretical model of interest, all of the studies have used cross-sectional data. The studies that use cross-sectional data may be able to better explain their structural model as a set of relationships. Most of SEM studies, meanwhile, have employed. confirmatory-type analysis (146 articles (89%)). For the model specification issue about model formulation, 159 (96.9%) of the studies were the full structural equation model. For only 5 researches, SEM was used for the measurement model with a set of observed variables. The average sample size for all models was 365.41, with some models retaining a sample as small as 50 and as large as 500. The second part of the issue is related to data screening prior to model estimation and testing. Data screening is important for researchers particularly in defining how they deal with missing values. Overall, discussion of data screening was reported in 118 (71.95%) of the studies while there was no study discussing evidence of multivariate normality for the models. On the third part, issues related to the estimation and testing of theoretical models on empirical data, assessing model fit is one of most important issues because it provides adequate statistical power for research models. There were multiple fit indices used in the SEM applications. The test was reported in the most of studies (146 (89%)), whereas normed-test was reported less frequently (65 studies (39.64%)). It is important that normed- of 3 or lower is required for adequate model fit. The most popular model fit indices were GFI (109 (66.46%)), AGFI (84 (51.22%)), NFI (44 (47.56%)), RMR (42 (25.61%)), CFI (59 (35.98%)), RMSEA (62 (37.80)), and NNFI (48 (29.27%)). Regarding the test of construct validity, convergent validity has been examined in 109 studies (66.46%) and discriminant validity in 98 (59.76%). 81 studies (49.39%) have reported the average variance extracted (AVE). However, there was little discussion of direct (47 (28.66%)), indirect, and total effect in the SEM models. Based on these findings, we suggest general guidelines for the use of SEM and propose some recommendations on concerning issues of latent variables models, raw data, sample size, data screening, reporting parameter estimated, model fit statistics, multivariate normality, confirmatory factor analysis, reliabilities and the decomposition of effects.

간호학생의 임상실습 간호활동시간 분석 (Analysis of Nursing Care Activities of Nursing Students in Clinical Experience)

  • 이정희;성영희;정연이;김정숙
    • 한국간호교육학회지
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    • 제4권2호
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    • pp.249-263
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    • 1998
  • The competence of newly graduated nurses is based on various clinical expriences gained when they were students. Therefore, instructors of nursing students, professors in nursing schools or directors in hospitals must play a critical role in assisting them to obtain various knowledge and experienced nursing skills. The purpose of this study was to investigate nursing care activities and nursing care hours practiced by nursing students in a general hospital. The subject students were total 214 nursing students, 2nd graders(sophomores) and 3rd graders(juniors) from 5 Junior Nursing Colleges in Seoul and they practiced at S general hospital to gain clinical experience. The data were collected for 4 days. The tools for this study were the direct nursing care activity list consisted of 15 nursing areas and the indirect nursing care activity list consisted of 9 nursing areas. The subject students were supposed to record their own score. The results of this study are ; 1. The nursing care hours per nursing student 1) The average total nursing care hours a day per each nursing student are 362.65 mins(6.04hr), the direct nursing care hours per each nursing stuent are 202.09 mins(direct nursing care rate 56.0%) and it is higher than the indirect nursing care hours, 159.75mins(indirect nursing care rate 44.0%). The direct nursing care rate of each student by a team approach in the evening shift(56.3%) is higher than that in the day shift(55.8%). 2) The hours of checking vital signs are the longest(47.35mins) among the direct nursing care activites and next is in order of counseling 8l emotional support, nurse rounds, and accompaning a patient during examination. The hours of reporting are the longest(32.39mins) among the indirect nursing care activites, and next is the activities related to education such as reviewing chart, looking up references, etc. 3) The freqency of checking vital signs practiced by nursing student is the highest(the average of 55.7 times) among the direct nursing care activities and next is in order of nurse rounds, assistance of feeding, and counseling & emotional support. The required time for nursing students to accompany their patient during examination is the longest(20.7mins) and next are in order of restriction on patient' activity, orientated by a head nurse, skin care, sitz bath, bathing & hair shampoo, and assisting with patients' exercise. 2. The nursing care hours per grader 1) The average hours of total nursing care per a nursing student are 369.2mins(6.2hrs) to 2nd graders, 355.9mins(5.9 hrs) to third graders. The direct nursing care rate per each nursing student to 3rd graders(59.3%) was higher than that to End graders(52.8%). 2) For 2nd graders, the highly marked nursing activities are teaching associated with direct nursing care activities such as drawing up papers, looking up references, reviewing charts, and being orientated by staff nurses. For 3rd graders, measurments, observations, and nurse rounds in indirect nursing care activities are taken highly 3) The most frequent practice of the nursing care activites is checking vital signs : 65 times to 3rd graders and 46.5 times to 2nd graders. Our suggestions based on the results of this study are : 1. It is recommanded to repeat the same designed study in a variety of clinical fields for further study. 2. It is recommanded to collect data not by self-record method but by observated method. 3. It is needed for nursing instructors in Nursing Schools and in hospitals to develop the guidelines and check-list of clinical practice courses.

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카지노운영관리 직무에 관한 국가직무능력표준(NCS) 개발 (The Development of National Competency Standard(NCS) Regarding Casino Operations Management)

  • 김동연;오승균;구자길;김진수
    • 대한공업교육학회지
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    • 제39권1호
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    • pp.143-163
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    • 2014
  • 이 연구는 '13년 국가직무능력표준 개발 매뉴얼과 국가직무능력표준 개정 분류체 계표에 근거하여 카지노운영관리 직무에 대한 국가직무능력표준(NCS)을 개발한 것이다. 연구 방법은 단계별 연구 범위와 직무분석기법인 데이컴(DACUM) 절차에 의하여 국가직무능력표준 개발전문가인 산업현장전문가, 교육훈련전문가, 자격(직무분 석)전문가, 퍼실리테이터 및 실무 검증위원인 워킹그룹과 함께 총 10차례 검토 협의 수정 보완 보고 절차 단계를 거쳐 카지노운영관리 직무의 국가직무능력표준을 개발 하였다. 이 연구의 주요 개발 결과는 다음과 같다. 첫째, 국가직무능력표준 개정 분류체계 표에 근거하여 카지노운영 직무 선정과 직무를 정의하였고 직무를 토대로 총 8개의 능력단위를 도출 개발하였다. 둘째, 개발한 능력단위를 근거로 총 27개의 능력단위별 능력단위요소를 도출 개발하였다. 셋째, 국가직무능력표준 수준 및 개정 분류체계표에 근거하여 능력단위요소별 수준 체계를 개발하였고 이들 능력단위요소별 수준 평정값을 이용하여 상위 영역인 능력단위별 수준 체계를 합의 도출하였다. 이에 카지노운영관리 직무에 관한 능력단위 및 능력단위요소에 따른 국가직무능력표준 (NCS)의 개발 지침에 근거하여 카지노운영관리 직무에 관한 국가직무능력표준(NCS)의 분류번호를 제시하였다. 넷째, 능력단위 범위를 기준으로 총 27개의 해당 능력단위요소별 수행준거와 지식 기술 태도를 도출 개발하였다. 다섯째, 카지노운영관리 직무에 기초한 총 8개의 해당 능력단위에 근거하여 적용 범위 및 작업 상황, 평가 지 침, 직업기초능력 등을 협의 도출 개발하였다.

요도 카테터 삽입술에서 리도카인 윤활제의 통증 감소 효과 : 체계적 문헌고찰과 메타분석 (Pain Reduction Effects of Lidocaine Gel for Urethral Catheterization : A Systematic Review and Meta-Analysis)

  • 홍현정;김가은;이하늬;이아름
    • 한국산학기술학회논문지
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    • 제18권6호
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    • pp.438-448
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    • 2017
  • 본 연구는 요도 카테터 삽입술에서의 리도카인 윤활제의 통증 감소 효과를 검증하기 위해 수행된 체계적 문헌고찰 및 메타분석연구이다. 문헌검색은 PRISMA 가이드라인에 의거하여 데이터베이스 7개(MEDLINE, Cochrane Central, CINAHL, RISS, Koreamed, KISS, NDSL)와 회색문헌을 통해 수행되었다. 비뚤림 위험은 Risk of Bias(RoB) 도구를 통해 평가되었으며 자료의 분석은 RevMan 5.3 프로그램을 이용하였다. 문헌의 선택배제기준에 따라 합계 성인 대상자 1904명이 포함된 16편의 문헌이 최종 선정되었으며 funnel plot에서 비뚤림 위험이 관찰되지 않았다. 리도카인 윤활제의 통증 점수는 대조군과 비교할 때 표준화된 평균차이가 SMD -0.96(95% CI: -1.43, -0.49)로, 전반적으로 유의한 통증 감소효과를 보였다(p<.001). 이질성(($I^2=95%$, p<.001)의 원인을 탐색하기 위해 카테터 종류(도뇨카테터, 경성 및 연성방광경 카테터)에 따라 하위집단 분석을 실시하였으며 표준화된 평균차이가 각각 SMD -0.88(95% CI:-1.51, -0.26), -0.31(95% CI:-0.63, 0.01), -1.93(95% CI:-2.88, -0.97)이었다. 도뇨카테터 삽입에서는 성별에 관계없이 통증 감소 효과가 있었으나 경성방광경 카테터에서는 남성에서만 유의한 통증 감소 효과가 있었다. 용량에 있어 경성 방광경 카테터에서는 리도카인 윤활제를 10-11ml 이상을 사용한 경우 통증 감소 효과가 관찰되었다. 도뇨카테터에서는 리도카인 윤활제를 도포하는 방법만으로도 시간에 관계없이 유의한 통증 감소 효과가 있었다. 본 연구 결과 리도카인 젤은 남성의 요도 내로 경성방광경 카테터를 삽입하는 경우, 남녀 모두에게 도뇨카테터 삽입을 하는 경우에 유용한 통증 감소용 윤활제로 확인되었다.

수면클리닉을 방문한 환자들의 불면증에 대한 인식조사 (Survey of Knowledge on Insomnia for Sleep Clinic Clients)

  • 소민아
    • 수면정신생리
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    • 제26권1호
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    • pp.23-32
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    • 2019
  • 목 적 : 본 연구의 목적은 수면장애로 수면클리닉에 내원하는 환자들을 대상으로 수면클리닉을 방문하게 된 이유, 찾게 된 경로, 수면클리닉을 찾게 되는 가장 흔한 증상이자 독립질환인 불면증에 대한 인식을 조사하고 그 의미를 해석하여 향후 수면장애의 치료와 환자교육에 도움이 되고자 하였다. 방 법 : 2018년 4월부터 10월 사이 6개월 간 국립정신건강센터의 수면클리닉을 방문한 외래환자들 중 만 19세 이상의 초진환자를 대상으로 자기보고식 설문을 진행하였다. 이때, 지적장애, 치매 등 심한 인지기능을 동반한 환자등을 배제하였고, 총 44명(남성 24명, 여성 20명)이 연구에 참석하였다. 설문지는 자체개발한 설문지로 수면클리닉을 방문한 이유, 수면클리닉을 알게 된 경로, 수면클리닉 방문 이전 수면질환의 치료력, 불면증의 인식에 대한 질문, 불면증의 치료에 대한 인식, 불면증의 동반질환(comorbodity)에 대한 지식을 묻는 질문으로 구성되었다. 결 과 : 연구에 참가한 대상자들은 총 44명으로 평균 연령은 $54.11{\pm}16.3$세로 남성은 24명(54.5%), 여성은 20명(45.5%)였으며, 40대 이상의 중장년층이 전체의 77.3%를 차지했고, 81.8%(36명)가 고졸이상의 학력을 갖추고 있었다. 환자들의 72.7%(32명)가 공존질환을 갖고 있었으며, 22.7%에서 고위험음주를 보였다. 수면클리닉에 내원한 이유는 잠들기 힘들고 중간에 자주 깸, 낮에 피곤하고 졸림, 불규칙한 수면시간, 악몽을 자주 꿈, 코골이와 수면 중 숨막힘 등의 순서였고, 93.2%에서 불면증을 인식하고 있었고, 가족 친지, 방송, 인터넷 등을 통해 본인이 불면증에 대한 지식을 얻게 되었다고 하였다. 불면증의 치료에 대해서는 70.5%가 약물치료를 떠올렸고, 이에 대한 정보는 인터넷과 의료진을 통해 주로 얻고 있었으며 불면증의 비약물학적인 치료방법에 대해 52.3%가 들어본 적이 없다고 하였다. 불면증의 치료선호도를 묻는 질문에 45.5%가 특별한 선호도 없이 의사의 권유대로 따르겠다고 하였고, 불면증의 공존질환 중 우울증, 신체질환, 알코올사용장애을 알고 있는지를 묻는 질문에 대해 각각 75%, 50%, 38.6%의 응답률을 보였다. 수면제 복용 시 의사의 지침을 준수해야 한다는 것에 대해서는 75%에서 알고 있었지만, 전체 응답자의 68.2%가 수면제 처방에 대해 걱정을 하고 있었고 이들 중 70%가 약물의존에 대해 걱정된다고 하였다. 결 론 : 내원자의 56.8%가 내원전 타의료기관에서 수면장애로 치료를 받고 왔음에도 불구하고, 불면증의 치료, 특히 비약물학적인 치료에 대한 잘 알고 있지 못했으며, 본인의 수면제 복용여부와 상관없이 수면제에 대해서는 약물의존에 대한 걱정을 많이 하고 있었으나 상대적으로 불면증과 공존질환으로서의 알코올 사용문제에 대해서는 간과하고 있었다. 향후 일선 일차의료담당자의 불면증치료에 대한 이해증진 및 표준화된 불면증치료안의 개발이 시급할 것으로 생각된다. 또한 알코올 사용장애에 대한 구체적인 평가가 초기 면담에서 반드시 필요하다고 하겠다.