Ho-Young Lee’s research while affiliated with Yonsei University and other places

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Publications (458)


The Effect of Earlier Contract Date for Auditor Change on Audit Quality
  • Article

January 2025

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1 Read

International Journal of Auditing

Sangil Kim

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Jonggeun Kim

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Ho‐Young Lee

This study investigates the effect of an earlier contract for auditor change (ECAC) on audit quality. In November 2018, the Korean government mandated that client firms must complete audit engagement contracts before the date of the audit report. This requirement informed incumbent auditors about the final year of their engagement prior to completing audit procedures. Our hypothesis suggests that this increased awareness enhances the independence of incumbent auditors, resulting in improved audit quality. The findings support the hypothesis and reveal that audit quality with incumbent auditors in the year preceding the auditor change is higher following the implementation of ECAC. ECAC is identified as a cost‐effective approach, as it can be readily implemented by advancing the notice date for auditor changes. These findings offer valuable insights to other countries seeking to enhance their audit quality while minimising costs.




Efficiency Analysis of BLDC Motor With Delta Connection According to Magnitude of Circulating Current

December 2024

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15 Reads

IEEE Transactions on Magnetics

In a delta connection, most of the battery voltage is applied directly to the motor’s phase terminals, resulting in a voltage that is root three times higher than in a wye connection. This characteristic makes delta connections suitable for low-voltage, high-speed systems. However, the presence of 3n-th harmonic components in the phase back electromotive force (BEMF) of delta-connected motors can induce circulating currents that flow exclusively within the circuit. These circulating currents lead to additional Joule losses and degrade motor performance. This paper analyzes the effect of circulating currents on motor efficiency according to different speeds and torques. The presented study models maintain a similar magnitude of the fundamental component of BEMF, but differ in the magnitude of the 3rd harmonic components. A six-step circuit was established to compare the currents, losses, and efficiencies of the study models using finite element analysis (FEA). The copper losses were categorized into those caused by the fundamental component of phase current and those caused by the circulating currents. Subsequently, the efficiencies of the study models were compared across different speed and torque ranges, accounting for the separated copper loss components and iron losses. The results show that the improved model achieves an efficiency that is more than 18% higher than that of the basic model in the low-speed and low-torque areas. Finally, the study models were manufactured and evaluated through testing.


Analysis Of Fire Propagation in Electrical Cable Trays Using The Flash-Cat Model

December 2024

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27 Reads

IEEE Transactions on Magnetics

In this study, a novel fire modeling procedure was proposed for the computational fluid dynamics (CFD) simulation of electrical cable tray fires for improving fire safety in nuclear power plants. The simulation conditions were selected from cable fire experiments that were conducted in open atmosphere and enclosed compartment conditions, as part of the PRISME-3 (French acronym for “Fire Propagation in Elementary Multi-Room Scenarios”) project, an international cooperative project that was carried out under the auspices of the Nuclear Energy Agency (NEA) of OECD. To solve the CFD problem of heat and smoke flow caused by electrical cable fire, we used fire dynamics simulator (FDS) model based on the Naver–Stoke’s equation, which is suitable for low-speed heat flow. In the FDS model, the heat release rate per unit area (HRRPUA), fire duration, and physical properties of the cable were considered as main input parameters and boundary conditions to perform the cable fire simulation analysis. The HRRPUA time curve for cable fires was assumed to be the FLASH-CAT model presented in NUREG-7010. To validate FDS model with the experimental results of cable tray fire scenarios, we compared simulation results by different cable fire models to find a cable fire model that is consistent with the experimental results.


Study design and clinical outcomes in response to SARS-CoV-2 infection. (A) Schematic illustration of the experimental model used in our studies. Eight-week-old female hACE2 transgenic mice were treated with either 0.9% normal saline or 3% zinc sulfate. Each group received either intranasal inoculation of 0.9% normal saline (normal control; n = 8, and virus-infected group; n = 7) or 3% zinc sulfate (zinc sulfate group; n = 13). Following three consecutive days of inoculation, viral infection was performed, followed by treatment every other day. Clinical findings including body weight (B), body temperature (C), activity level (D), and survival rate (E) monitored for 16 DPI. (F) Spleen-to-body weight ratio of each group, normalized to the normal control group. Data are presented as mean ± SEM. p-values are indicated above the plots: *p < 0.05; **p < 0.01; ***p < 0.001. Survival rates were compared with the log-rank test.
Comparison of histopathological findings in lung tissues collected at dates of sacrifice during the full-period observation. (A) Representative histopathological image of H&E-stained lungs from each group. Mononuclear cell infiltrates (red heads), and perivascular edema (yellow heads) are presented in both the virus-infected and zinc sulfate groups. Upper; scale bars, 500 μm, middle; scale bars, 200 μm, lower; scale bars, 100 μm. (B) Histopathological scores of lungs for each group (normal control group; n = 8, virus-infected group; n = 7, zinc sulfate group; n = 13). Histopathological changes include inflammation, perivascular edema, and bronchiolitis. Each parameter was scored on a scale from 0 to 5, with a cumulative total score calculated. Data are presented as mean ± SEM. (C) Lung-to-body weight ratio of each group, normalized to the normal control group. Data are presented as mean ± SEM. p-values are indicated above the plots: ***p < 0.001.
Comparison of histopathological findings in brain tissues collected at dates of sacrifice during the full-period observation. (A) Representative histopathological image of H&E-stained brains from each group. Perivascular mononuclear cell infiltrates (red heads) were notably present in the virus-infected group. Scale bars, 200 μm (upper), 50 μm (lower). (B) Histopathological scores of perivascular cuffing found in cerebral tissues (normal control group; n = 8, virus-infected group; n = 6, zinc sulfate group; n = 12). Scores range from 0 to 4 by the number of layers of monocytic infiltrates surrounding the vessels. Data are presented as mean ± SEM. p-values are indicated above the plots: **p < 0.01.
Comparison of SARS-CoV-2 viral loads per mg of different tissues at 5 DPI. SARS-CoV-2 viral RNA copies in the lungs (A), cerebra (B), cerebella (C), and olfactory bulbs (D) of each group (normal control group; n = 5, virus-infected group; n = 5, zinc sulfate group; n = 5). Significant differences in SARS-COV-2 viral loads between virus-infected and zinc sulfate groups were observed in cerebra, cerebella, and olfactory bulbs. Viral quantification was performed by RT-qPCR. Data are presented as mean ± SEM. p-values are indicated above the plots: *p < 0.05.
Morphological alterations in the OE and lamina propria of nasal mucosa collected at 5 DPI. Representative histopathological images of H&E-stained T2 (upper) and T3 (lower) sections of the OE and lamina propria from the normal control group (A), virus-infected group (B), and zinc sulfate group (C). Nerve bundles (red asterisks) are presented in both normal control and virus-infected groups. (D) Bar graphs comparing the thickness of the OE at T2 and T3 sections from each group, normalized to the normal control group (normal control group; n = 5, virus-infected group; n = 5, zinc sulfate group; n = 5). Data are presented as mean ± SEM. p-values are indicated above the plots: *p < 0.05; **p < 0.01 ***p < 0.001. (E) Representative histopathological images of H&E-stained OE from each group, at T3 sections of the nasal cavities. Scale bars, 50 μm (A-C), 25 μm (E).

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Elimination of olfactory sensory neurons by zinc sulfate inoculation prevents SARS-CoV-2 infection of the brain in K18-hACE2 transgenic mice
  • Article
  • Full-text available

November 2024

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19 Reads

Coronavirus disease-2019 (COVID-19), attributed to the severe acute respiratory syndrome-related coronavirus-2 (SARS-CoV-2), has posed global health challenges since it first emerged in 2019, and its impact continues to persist. The neurotropic nature of SARS-CoV-2 remains undisclosed, though researchers are proposing hypotheses on how the virus is transmitted to the central nervous system. One of the prevailing hypotheses is that SARS-CoV-2 travels through the olfactory nerve system via the olfactory epithelium (OE). Using a K18-human angiotensin converting-enzyme 2 (hACE2) transgenic mouse model with impaired olfactory sensory neurons (OSNs) induced by zinc sulfate, we examined the role of the olfactory nerve in the brain invasion by SARS-CoV-2. Mice lacking OSNs exhibited reduced levels of viral transmission to the brain, leading to significantly improved outcomes following SARS-CoV-2 infection. Moreover, a positive correlation was observed between viral persistence in the OE and brain infection. These results indicate that early inhibition of the olfactory nerve pathway effectively prevents viral invasion of the brain in K18-hACE2 mice. Our study underscores the significance of the olfactory nerve pathway in the transmission of SARS-CoV-2 to the brain.

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Enhancing Clinical History Taking Through the Implementation of a Streamlined Electronic Questionnaire System at a Pediatric Headache Clinic: Development and Evaluation Study

November 2024

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14 Reads

JMIR Medical Informatics

Background Accurate history taking is essential for diagnosis, treatment, and patient care, yet miscommunications and time constraints often lead to incomplete information. Consequently, there has been a pressing need to establish a system whereby the questionnaire is duly completed before the medical appointment, entered into the electronic health record (EHR), and stored in a structured format within a database. Objective This study aimed to develop and evaluate a streamlined electronic questionnaire system, BEST-Survey (Bundang Hospital Electronic System for Total Care-Survey), integrated with the EHR, to enhance history taking and data management for patients with pediatric headaches. Methods An electronic questionnaire system was developed at Seoul National University Bundang Hospital, allowing patients to complete previsit questionnaires on a tablet PC. The information is automatically integrated into the EHR and stored in a structured database for further analysis. A retrospective analysis compared clinical information acquired from patients aged <18 years visiting the pediatric neurology outpatient clinic for headaches, before and after implementing the BEST-Survey system. The study included 365 patients before and 452 patients after system implementation. Answer rates and positive rates of key headache characteristics were compared between the 2 groups to evaluate the system’s clinical utility. Results Implementation of the BEST-Survey system significantly increased the mean data acquisition rate from 54.6% to 99.3% ( P< .001). Essential clinical features such as onset, location, duration, severity, nature, and frequency were obtained in over 98.7% (>446/452) of patients after implementation, compared to from 53.7% (196/365) to 85.2% (311/365) before. The electronic system facilitated comprehensive data collection, enabling detailed analysis of headache characteristics in the patient population. Most patients (280/452, 61.9%) reported headache onset less than 1 year prior, with the temporal region being the most common pain location (261/703, 37.1%). Over half (232/452, 51.3%) experienced headaches lasting less than 2 hours, with nausea and vomiting as the most commonly associated symptoms (231/1036, 22.3%). Conclusions The BEST-Survey system markedly improved the completeness and accuracy of essential history items for patients with pediatric headaches. The system also streamlined data extraction and analysis for clinical and research purposes. While the electronic questionnaire cannot replace physician-led history taking, it serves as a valuable adjunctive tool to enhance patient care.


How hours allocated to year-round auditing procedures affect audit quality

September 2024

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4 Reads

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1 Citation

Managerial Auditing Journal

Purpose This paper aims to examine how the allocation of audit hours to the year-round procedures, based on the risk of material misstatements in financial statements, impacts audit quality. Design/methodology/approach Using a data set on audit hours spent on year-round and year-end procedures, the authors build an empirical model for testing the effectiveness of year-round auditing of Korean public firms during the period of 2014–2018. Findings The initial tests do not show that proportionate increases in year-round procedures increase audit quality. However, after the authors control for the risk of material misstatements, the authors find that proportionate increases in year-round audit hours generally increase audit quality, except for high-risk firms where audit quality increases only as year-end hours proportionately increase. For high-risk firms, the results suggest that increases in year-round audit procedures occur at the cost of the essential year-end work. Similarly, except for high-risk firms, the authors find that the allocation of more audit effort to year-round procedures improves audit efficiency. Originality/value To the best of the authors’ knowledge, this study provides some of the first empirical evidence showing how a risk-based approach to allocating audit effort over the duration of an audit can impact audit quality and efficiency. Regulatory bodies, such as the International Auditing and Assurance Standards Board and Public Company Accounting Oversight Board, which consider the proper allocation of audit hours as a key audit quality indicator, should find the results useful.


Screenshots of the English version of the MyHealthHub application
Opportunities and challenges of a dynamic consent-based application: personalized options for personal health data sharing and utilization

August 2024

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40 Reads

BMC Medical Ethics

Background The principles of dynamic consent are based on the idea of safeguarding the autonomy of individuals by providing them with personalized options to choose from regarding the sharing and utilization of personal health data. To facilitate the widespread introduction of dynamic consent concepts in practice, individuals must perceive these procedures as useful and easy to use. This study examines the user experience of a dynamic consent-based application, in particular focusing on personalized options, and explores whether this approach may be useful in terms of ensuring the autonomy of data subjects in personal health data usage. Methods This study investigated the user experience of MyHealthHub, a dynamic consent-based application, among adults aged 18 years or older living in South Korea. Eight tasks exploring the primary aspects of dynamic consent principles–including providing consent, monitoring consent history, and managing personalized options were provided to participants. Feedback on the experiences of testing MyHealthHub was gathered via multiple-choice and open-ended questionnaire items. Results A total of 30 participants provided dynamic consent through the MyHealthHub application. Most participants successfully completed all the provided tasks without assistance and regarded the personalized options favourably. Concerns about the security and reliability of the digital-based consent system were raised, in contrast to positive responses elicited in other aspects, such as perceived usefulness and ease of use. Conclusions Dynamic consent is an ethically advantageous approach for the sharing and utilization of personal health data. Personalized options have the potential to serve as pragmatic safeguards for the autonomy of individuals in the sharing and utilization of personal health data. Incorporating the principles of dynamic consent into real-world scenarios requires remaining issues, such as the need for powerful authentication mechanisms that bolster privacy and security, to be addressed. This would enhance the trustworthiness of dynamic consent-based applications while preserving their ethical advantages.



Citations (51)


... So far, only limited number studies were able to use mouse models to explore the in-depth mechanisms of long COVID or PASC, including K18-hACE2 with low dose of infection [40][41][42] , AAV-mediated restricted expression of hACE2 in lung 31 , or Balb/c mouse strain 43 . However, the limitations due to rodent's natural resistance has been lifted by the mouse adapted strains. ...

Reference:

A Mouse-adapted SARS-CoV-2 Model for Investigating Post-acute Sequelae of COVID infection
Discovery of a new long COVID mouse model via systemic histopathological comparison of SARS-CoV-2 intranasal and inhalation infection
  • Citing Article
  • July 2024

Biochimica et Biophysica Acta (BBA) - Molecular Basis of Disease

... In addition, although lung samples are easily obtained from infected mice, they are not so readily available from COVID-19 patients. Finally, the plethora of different virus isolates, virus doses, rodent models (including age and gender), and analytical techniques, complicates detailed comparisons across studies [147][148][149][150]. For instance, although RNA-Seq data suggests increased pathogenicity of delta variants over ancestral (original) strain isolates in K18-hACE2 mice [148], numerous methodological differences complicate integration of such data into compelling comparisons with our study. ...

Immune Cells Are Differentially Affected by SARS-CoV-2 Viral Loads in K18-hACE2 Mice

Immune Network

... Depending on whether the authors report or not, the reported items included in full in the collection table were rated "yes". As for the 4 domains, we performed the quality assessment using a 5-point Likert scale, 24 with the narrative quality of the report expressed in descending order from 5 to 1, respectively. If any item was not mentioned at all or the quality of the report was poor, 1 point was awarded. ...

Evaluation of a Nationwide Medication History Sharing Program in a Tertiary Teaching Hospital: Impact on Care Process and End-user Experience (Preprint)

JMIR Medical Informatics

... In addition, although lung samples are easily obtained from infected mice, they are not so readily available from COVID-19 patients. Finally, the plethora of different virus isolates, virus doses, rodent models (including age and gender), and analytical techniques, complicates detailed comparisons across studies [147][148][149][150]. For instance, although RNA-Seq data suggests increased pathogenicity of delta variants over ancestral (original) strain isolates in K18-hACE2 mice [148], numerous methodological differences complicate integration of such data into compelling comparisons with our study. ...

A longitudinal molecular and cellular lung atlas of lethal SARS-CoV-2 infection in K18-hACE2 transgenic mice

EBioMedicine

... hPSC-derived mDA neurons hold great promise for cell replacement therapy in PD (3)(4)(5). Indeed, early-stage clinical trials of hPSC-based cell therapy in PD have been initiated in several countries (13)(14)(15)(16)60). To maximize the safety and efficacy of hPSC-based cell therapy approaches, differentiation protocols need to yield high percentages of authentic mDA neurons while minimizing off-target cell types. ...

Preclinical and dose-ranging assessment of hESC-derived dopaminergic progenitors for a clinical trial on Parkinson's disease
  • Citing Article
  • December 2023

Cell Stem Cell

... The authors subsequently confirmed the antibody's capacity to neutralize wild-type, B.1.617.2, and B.1.1.529 subvariants of SARS-CoV-2 using a lentivirus-based nano-luciferase expressing SARS-CoV-2 pseudoviruses [90]. Gao et al. generated a novel monospecific tetravalent IgG1-(scFv)2 version of mAb 553-15 by fusing two forms of 553-15-derived single-chain variable fragments to the C-terminus of the human immunoglobulin G1 Fc fragment. ...

Development of a neutralization monoclonal antibody with a broad neutralizing effect against SARS-CoV-2 variants

Virology Journal

... User perception of privacy plays a crucial role in the adoption and usability of digital health ecosystems. When patients feel their personal health data is vulnerable, they may be reluctant to use or share information through digital platforms (Lee et al., 2023). ...

Identifying facilitators of and barriers to the adoption of dynamic consent in digital health ecosystems: a scoping review

BMC Medical Ethics

... 84-87, 91, 92]. Boosted models were applied 34 times, with XGB used in 21 cases[12,21,28,30,35,42,47,51,53,55,56,60,61,63,65,72,74,77,82,84,86], along with other Boosting algorithms (Boosted DT n = 3[17,24,32], Gradient Boosted DT n = 3[20,68,73], GBM n = 3[43,46,65], Boosted LR n = 2[44,46], CatBoost n = 1[18], AdaBoost (n = 1)[13]. SVM models were used 22 times (most frequently SVM n = 13[12,18 ...

Development of machine learning algorithms for scaling-up antibiotic stewardship
  • Citing Article
  • November 2023

International Journal of Medical Informatics

... VACV neutralization targets have been well characterized, frequently including A27 [11], L1R [12], H3L [13], and D8 [14] on MVs, while the effective targets on EVs are relatively fewer, typically confined to A33R and B5R [15][16][17] Combining two or more mAbs may enhance the protective efficacy against VACV infection compared with that seen with the individual mAbs [18,19]. Indeed, many bispecific antibodies (bsAbs), which can simultaneously target the recognition sites of two mAbs, have been developed for diverse viruses, including SARS-CoV-2 [20,21], ebolaviruses [22,23], and dengue virus [24]. ...

A novel bispecific antibody dual-targeting approach for enhanced neutralization against fast-evolving SARS-CoV-2 variants

... The study indicated that a DSS, that addresses the requirements of medical staff, can be associated with a reduction in falls in care facilities. In contrast, a different result was presented in the publication by Jung et al. [9]. The system in the context of fall prevention was implemented in a medical department and evaluated for ease of use and usefulness in preventing falls. ...

Impact of a Decision Support System on Fall-Prevention Nursing Practices

Journal of Patient Safety