인공습지를 이용한 오염하천 정화에 관한 연구

김승준 ( Seung Jun Kim ),최용수 ( Yong Su Choi ),권기한 ( Gi Han Kwon ),이상협 ( Sang Hyup Lee ),배우근 ( Woo Keun Bae ) 한국물환경학회 2005 한국물환경학회·대한상하수도학회 공동 춘계학술발표회 Vol.2005 No.-

A Study On Maritime Province Government In The Transitional Period

Kim Sung-Jun(김승준) 21세기정치학회 2011 21세기 정치학회보 Vol.21 No.2

This writing developed the hypothesis by the neoinstitutional view as the theoretical frame and its background to study the establishment process of the provincial self government of Maritime province in the transition period. And studied the several factors of the establishment process of the provincial self government in Maritime province in the transitional period while studying the course of the formation of the administration and the legislature in Maritime province under the framework of the view of the neoinstitutional analysis. The results of the study on the elements of the behaviors done by the neoinstitutional analysis proves that Maritime province is entered into the non-political low level of the institutionalization.

투석을 시작하는 말기 신부전증 환자에서 혈관 내피세포의 기능이상

김승준 ( Seung Jun Kim ),이정은 ( Jung Eun Lee ),유동은 ( Dong Eun Yoo ),오형중 ( Hyung Jung Oh ),이한성 ( Han Sung Lee ),박선영 ( Sun Young Park ),문성진 ( Sung Jin Moon ),김동기 ( Dong Ki Kim ),한대석 ( Dae Suk Han ),강신욱 ( Sh 대한신장학회 2006 Kidney Research and Clinical Practice Vol.25 No.6

미세단백뇨를 보인 인슐린비의존성 당뇨병환자에서 혈압 및 맥박의 일중변동의 변화

김승준(Seung Jun Kim),배원엽(Won Yeop Bae),임석환(Seok Hwan Lim),이윤호(Yun Ho Lee),전인표(In Pyo Jeon),김순호(Sun Ho Kim),조상기(Sang Kee Cho),임중규(Joong Kyu Im),허진득(Jin Deuk Hur) 대한내과학회 1997 대한내과학회지 Vol.52 No.3

N/A Objectives: In diabetics the disturbance of circardian variation of blood pressure and heart rate has been supposed to be related to diabetic autonomic neuropathy and diabetic nephropathy. We performed this study to evaluate the circardian variation of blood pressure and heart rate and the difference of affecting factors between normoalbuminuric patients and microalbuminuric patients. Methods: We studied 50normotensive NIDDM patients without overt nephropathy, divided two grooups, which are normoalbuminuric patients(D1 group) and microalhuminuric patients(D2 group), according to the urinary albumine excretion rate(AER) on 24-h urine collection. We simultaneosly measured 24-hour blood pressure and heart rate by using of ambulatory 24-hour blood pressure monitoring (ABPM). Results: 1) In group Kb, 24-h systolic and diastolic blood pressure were significantly higher than in C(normal control group) and D1 2) 24-h heart rate values did not significantly differ between the groups, but night heart was significantly elevated in group D2 than C and D1. 3) The night/day ratio of SBP(systolic blood pressure) and HR(heart rate) was significantly higher in D2 than C and D1, but the night/day ratio of DBP(diastolic blood pressure) was significantly higher in D2 compaired with C only. 4) The night/day ratio of SBP correlated significantly with duration of diabetes, log of AER, HDL, HbAlc and 24-h DBP. The determinants selected in a multiple stepwise regression were duration of diabetes and HbAlc. 5) The night/day ratio of DBP was related to duration of diabetes, log of AER, 24-h DBP and night HR. The determinants selected in a multiple stepwise regression were duration of diabetes and 24-h DBP. 6) The night/day ratio of HB was related to neuropathy, 1/creatinine, HDL, night SBP, duration of diabetes and log of AER. The determinants selected in a multiple stepwise regression were neruopathy and night SBP. Conclusion: In this study, the normal circardian variation of blood pressure was disturbed in a group of micoralbuminuric patients. But it seems that AER was not a principle independent factor and circardian variation of blood pressure and heart rate were affected by different several factors identified in this study. The nocturnal heart rate was significantly elevated in microalbuminuric group, suggesting the possibility of the presence of parasympathetic neuropathy which is supposed to be related with sudden cardiac death. So it is thought that blunted circardian variation of blood pressure and heart rate can be a prognostic indicator and further prospective study is necessary.

스마트 공기 청정기: Air-Look

김승준(Seung-Jun Kim),김영현(Young-Hyun Kim),박창환(Chang-Hwan Park),서기남(Ki-Nam Seo),전소영(So-Young Jeon),오상훈(Sang-Hoon Oh),김상식(Sang Sik Kim) 한국콘텐츠학회 2021 한국콘텐츠학회 종합학술대회 논문집 Vol.2021 No.8

포스터발표 : 수생생태 ; 인공습지를 이용한 오염하천 정화에 관한 연구

김승준 ( Seung Jun Kim ),최용수 ( Yong Su Choi ),권기한 ( Gi Han Kwon ),이상협 ( Sang Hyup Lee ),배우근 ( Woo Keun Bae ) 대한상하수도학회 2005 공동춘계 학술발표회 논문집 Vol.2005 No.-

비속도 170급 프란시스 수차 정격 조건 내 비정상 유동 특성

김승준(Seung-Jun Kim),노민수(Min-Su Roh),김성(Sung Kim),마상범(Sang-Bum Ma),박준관(Jungwan Park),김진혁(Jin-Hyuk Kim) 한국유체기계학회 2022 유체기계 연구개발 발표회 논문집 Vol.2022 No.6

잠정이익공시의 유용성에 관한 연구

김승준(Seung Jun Kim),박성종(Sung Jong Park) 한국회계정보학회 2024 회계정보연구 Vol.42 No.1

[연구목적] 본 연구는 경영자가 가결산 잠정실적의 부호 전환이 재량적 발생액을 조정하는 유인이 있는지 실증 분석하는 데 목적이 있다. [연구방법] 2013년부터 2019년까지 잠정실적을 공시한 5,945개의 코스피, 코스닥 상장 기업을 대상으로 잠정이익의 부호 전환이 재량적 발생액에 미치는 영향을 실증 분석하였으며, 잠정실적 부호전환 기업이 잠정실적을 과대보고 한 경우 재량적 발생액이 더 크게 나타나는 지추가적으로 살펴보았다. [연구결과] 본 연구 결과 잠정실적의 부호가 음(-)으로 전환될 경우 재량적 발생액이 증가하고, 양(+)으로 전환될 경우 재량적 발생액이 감소한다는 결과를 보였다. 경영자는 회계이익의 부호 전환이 손실로 예상될 경우 이익을 조정하려는 유인이 있으며, 잠정실적 부호 전환 방향에 상관없이 잠정이익을 과대 보고한 경우에는 재량적 발생액이 유의미하게 증가한다는 결과를 나타낸다. [연구의 시사점] 잠정실적 공시는 적시성을 높여 정보의 유용성을 강화하지만, 경영자의 낙관적 편향으로 인해 신뢰성이 저하될 수 있다. 잠정실적의 신뢰성을 사전에 파악한다면 외부정보이용자에게 보다 적합한 정보를 제공할 수 있다. 가결산 시점에서의 낙관적 의사결정 파악이 어려울 수 있으나, 본 연구는 잠정실적의 부호변환과 재량적 발생액의 상관관계를 입증함으로써 중요한 의의를 가진다. [Purpose] This study investigates the propensity of managers to adjust discretionary accruals in response to sign changes in preliminary earnings at the provisional settlement stage. The research specifically aims to explore whether these sign changes serve as incentives for managers to manipulate accounting figures. [Methodology] The study utilizes an empirical approach, focusing on 5,945 KOSPI and KOSDAQ listed companies that disclosed their preliminary earnings from 2013 to 2019. It examines the impact of sign changes in preliminary earnings on discretionary accruals and further investigates whether companies that over-report their preliminary earnings with a sign change exhibit larger increases in discretionary accruals. [Findings] The findings indicate that discretionary accruals increase when preliminary earnings turn negative and decrease when they turn positive. This suggests that managers are likely to adjust earnings when an anticipated accounting profit sign change may result in a loss. Moreover, regardless of the direction of the sign change, an over-reporting of preliminary earnings is associated with a significant increase in discretionary accruals. [Implications] While preliminary earnings announcements enhance timeliness and usefulness, there is a risk of reduced reliability due to managerial optimistic bias. Understanding the reliability of these announcements in advance can provide more relevant information to external users. Despite the challenge in discerning optimistic decision-making at the provisional settlement stage, this study demonstrates the significant relationship between sign changes in preliminary earnings and discretionary accruals, thus contributing valuable insights to the field of accounting.

한 · 러 지방자치단체간 문화교류협력 행태, 문제점 및 전망 : 한국의 해양권 지자체와 러시아 극동지역 지자체를 중심으로

김승준(Kim,Sung-Jun),소원근(So,Won-Geun) 동북아시아문화학회 2011 동북아 문화연구 Vol.1 No.28

The Far Eastern Region of Russia occupies important geopolitical position as the contracting parties in politics · society · culture’s cooperation of local government in Korea. Sisterhood relationship exchange among local government of Korea and Far Eastern Region is invigorated with involving strategic relation of mutual region. This study compared with Far Eastern Region’s mutual exchange in and around four local governments of the southern sea and the east sea region. These exchange promoted each local government have meaningful results like exchange of personal and material resources. In spite of these external results, they have problems in practical exchange & cooperation. These are the formal mutual cooperation, unplanned region’s selection, exchange for performance, inadequacy in private organization’s interchange and small and medium-sized businesses’s economic exchange and infrastructure’s insufficiency in Far Eastern Region. These problems must be improvement and needed cognition enhancement for lively cooperation. On the basis of this improvement, combination of local government in Korea and Far Eastern Region of Russia can have big merits in sustainable development as complementary economic cooperation’s partner. Therefore, for sincere revitalization, We have to try for the mutual strategic cooperative relationship of each regions with faith and confidence.

공유재산의 등록 실태와 관리를 위한 개선방안 연구

박성종 ( Sung Jong Park ),김승준 ( Seung Jun Kim ),정준희 ( Joon Hei Cheung ) 한국회계학회 2021 회계저널 Vol.30 No.5

지방자치의 중요성과 자산규모가 커지면서 지방자치단체의 자산·재정의 효율적 관리를 위한 공유재산관리의 필요성이 대두되고 있다. 공유재산의 관리는 지방자치단체의 재정 확보 및 지역경제 활성화를 위한 필수적인 요소로, 국가 및 지방자치단체 재정의 효율성 제고를 위해 이루어져야 한다. 그러나 최근 국유재산의 통계시스템을 체계화한 것과 대조적으로, 공유재산은 인적자원 등의 한계로 인해 정책기조를 충분히 반영하지 못하는 실정이다. 지방자치단체에 복식부기가 도입된 후 지방자치단체의 회계는 복식부기에 따른 회계 기준에 따른 자산관리가 이루어져야 함에도 불구하고 회계기준에서 인정하는 자산의 개념과 법에서 정하고 있는 공유재산의 개념은 차이를 보이고 있으며 공유재산등록에 대한 명확한 규정과 지침이 부재하여 자산과 재산의 차이가 발생함과 동시에 지방자치단체 간의 재산분류기준도 차이를 보이는 혼란이 지속되고 있다. 공유재산정보가 합리적으로 측정되지 않는다면, 향후 정보이용자가 이를 효율적으로 이용할 수 없으므로 사실상 무용지물의 통계자료라고 볼 수 있다. 즉, 정확한 공유재산 등록과 관리를 위한 개선방안이 마련되어야 할 것이다. 이에 본 연구는 공유재산의 범위와 자산의 개념이 회계기준에서 인정하는 자산의 개념과 일치하지 않는 사유를 관련 법령과 업무편람 등에서 검토하고, 국유재산의 법령, 가격평가 업무처리지침을 벤치마킹하여 공유재산에 반영할 사항이 존재하는지를 살펴본다. 다음으로 공유재산 등록 관련 분야 담당의 의견을 수렴하여 공유재산등록을 위한 11개 항목을 기준으로 개선안을 제시하여 기초적인 통계자료의 신뢰성 및 비교가능성을 높이고자 하였다. 본 연구는 공유재산정보를 이용하는 국민들에게 유용한 정보를 제공하고자 공유재산 등록 관련 기준과 개선안을 제시하여 실무적 공헌점이 있다. As the importance of local autonomy and the scale of asset increase, the need for local government property management for the effective asset and financial management of local government is emerging. The local government property management is an essential factor to secure the budget of local government and to active the local economy, and it should be performed to enhance the financial efficiency of nation and local government. However, in contrast to the recent systematization of the statistical system of state-owned property, local government property is not fully reflecting the policy direction due to limit of personnel resources. After the introduction of double-entry bookkeeping to local governments, the concept of assets recognized by the accounting standards and the concept of public property as stipulated by the law are different, although the local government's account must be managed according to the accounting standards based on double-entry bookkeeping. In the absence of clear regulations and guidelines for the registration of public property, there is a difference between assets and property, and at the same time, confusion persists, showing differences in property classification standards among local governments. If the local government property details are not reasonably measured, it will be actually useless statistics because they can’t be used effectively. That is, the improvement plan for the accurate registration and the management of local government property should be prepared. Accordingly, this study reviews the reason of inconsistency between the concept and the range of local government property between those recognized by accounting standard from the related laws and the business guide, and identifies whether the matters to be reflected to the local government property by bench marking the law and the business guidance of national property. Next, this study intends to enhance the reliability and comparability of basic statistics data by collecting the opinions of representative in charge of registration and suggesting the improvement plan based on 11 items for local government property registration. This study contributes to the actual work by suggesting the criteria and the improvement plan of local government property registration to provide useful information to the nationals using local government property.