조경수목의 (造景樹木) 소음감쇠효과에 관한 연구 - 사철나무와 측백나무 수벽의 (樹壁) 비교분석 -

김용식,장호경,김예현 ( Yong Shik Kim,Ho Gyeong Chang,Ye Hyun Kim ) 한국산림과학회 1989 한국산림과학회지 Vol.78 No.1

Effects on noise attenuation of the hedge species, Thuja orientalis L. and Euonymus japonicus Thunb., widely used as road side hedges, were analysed at the frequencies of 1,000, 2,000 and 3,150 ㎐., respectively, The present experiments were carried out both in the field and in a Semianechoic Chamber. As increasing the distances from the noise source, attenuation rates of noise level were increased at high frequencies. But the attenuation rates of the noise level at low frequencies showed varied as the distances increased, and this trend appeared to be caused by the influence of ground waves. Generally, in this experiment, Thuja orientalis L., which is a coniferous species, showed more effective on the abilities of noise attenuation than that of Euonymus japonicas Thunb., which is a broad-leaved evergreen species.

마케팅 전략실행을 통한 우정서비스 경쟁력 강화방안

김용식,Kim Yong-Shik 대한경영정보학회 1999 경영과 정보연구 Vol.3 No.-

Korea Postal Service(KPS) nowadays lies in competitive environment with alternative business such as door-to-door delivery service. Customers began to complain about postal service quality and ask the government to reform a public firm through management innovation. But, Korea Postal Service has not met the break-even point between it's revenue and expenditure because the service is under the government system and cannot independently make major decisions on products, pricing, services, personnel management, financial policies and etc. The objective of this study is to provide marketing planners and practitioners with some guidelines when they establish marketing strategies and to help marketers on theories and practical instructions about postal service marketing when they interact with customers. I. A field survey on both customer satisfaction and internal staff satisfaction was conducted to get some ideas for the marketing strategy planning. II. Practical guidelines and instructions were made for marketers to communicate with customers in various areas such as pricing, product, service demand, marketing channel, promotion, and etc. III. Some suggestions on marketing policies for planners and mangers in the marketing strategy were described including personnel resource as well as physical resource. IV. Special issues on small packet market and direct mail market were discussed and some alternative solutions were proposed. V. Database marketing strategy was emphasized to get new business opportunities such as direct mail, and to provide differential services to customers as much as their contribution into the profitability for KPS. VI. Cyber Post Office should be constructed on Internet to provide new services which are combined with physical material flow and information technologies.

이익유연화가 재무제표 비교가능성에 미치는 영향

김용식(Yong Shik Kim),박상훈(Sang Hun Park) 한국경영학회 2018 經營學硏究 Vol.47 No.6

This study investigates the effect of income smoothing on financial statement comparability. The proxy of financial statement comparability is calculated according to De Franco et al. (2011)’s method. The proxy of income smoothing is calculated according to Tucker and Zarowin (2006)’s method and modified Jones model(Dechow et al. 1995). The results are as follows. First, we find that the comparability increases when the level of income smoothing is higher. Second, we find that the group that is likely to smooth income by using discretionary accruals is positively related to the comparability. Additionally, we find that the comparability increases when the level of the interaction between earnings management and income smoothing is higher. Second, we use the change variables to control the effect of endogeneity of earnings management and income smoothing on financial statement comparability, and we find that the negative relationship between earnings management and the comparability and the positive relationship between income smoothing and the comparability, which makes our results robust. The difference of the study compared to previous research is as follows. De Franco et al. (2011) make a new comparability measure in terms of a function connecting economic events and financial statements. They find that financial statement comparability is positively related to analyst following and forecast accuracy. Sohn(2016) investigates the relationship between earnings management and comparability, and finds that accrual-based earnings management decreases and real earnings management increases when accounting system comparability is high. We divide earnings management into opportunistic earnings management with high volatility and income smoothing with low volatility. We find that opportunistic earnings management with high volatility decreases financial statement comparability, but income smoothing with low volatility increases financial statement comparability. The results of this study confirm that high volatile opportunistic earnings management and income smoothing have different effects on financial statement comparability and we extend Sohn(2016)’s study.

설악산국립공원 내설악지역의 희귀 및 멸종위기 식물

김용식 ( Yong Shik Kim ),강기호 ( Ki Ho Kang ),배준규 ( Jun Kyu Bae ),김종근 ( Jong Keun Kim ) 한국환경생태학회 1998 한국환경생태학회지 Vol.11 No.4

동일 Big 4 감사인과 K-IFRS가 회계이익의 비교가능성에 미치는 영향

김용식 ( Yong-shik Kim ),박상훈 ( Sang-hun Park ),강선아 ( Sun-a Kang ) 한국회계학회 2017 會計學硏究 Vol.42 No.5

본 연구는 동일 Big 4 회계법인으로부터 감사를 받는 경우 회계이익의 비교가능성이 높은지, 그리고 K-IFRS이 도입된 이후에 회계이익의 비교가능성이 어떻게 변화하는지를 분석하였다. 본 연구의 분석결과는 다음과 같다. 첫째, K-IFRS 도입 이후에 이전보다 회계이익의 비교가능성이 증가한다는 결과를 보였다. 둘째, K-IFRS 도입 이후에 동일 Big 4 회계법인으로부터 감사를 받는 비교대상기업 쌍의 경우 그렇지 않은 비교대상기업 쌍보다 회계이익의 비교가능성이 더 증가한다는 결과를 확인하였다. 추가분석에 따른 결과는 다음과 같다. 첫째, 동일 Non-big 4 회계법인으로부터 감사를 받는 비교대상기업 쌍에서도 높은 회계이익의 비교가능성이 도출되는지 여부를 분석하였으며, K-IFRS 도입 이전과 이후 모든 기간에서 동일 Non-big 4 회계법인으로부터 감사를 받는 비교대상기업 쌍과 그렇지 않은 비교대상기업 쌍 간의 비교가능성에 유의한 차이는 확인하지 못하였다. 둘째, 산업전문감사인을 제거한 후에 표본을 이용한 분석에서 본 연구와 유사한 결과를 보였다. 셋째, 동일 Big 4 회계법인에서 다른 Big 4 회계법인으로부터 감사를 받는 경우 회계이익의 비교가능성이 떨어지고, 다른 Big 4 회계법인에서 동일 Big 4 회계법인으로부터 감사를 받는 경우 회계이익의 비교가능성이 개선되는 결과를 확인함으로써 내생성 문제를 해소하였다. 넷째, De Franco et al.(2011) 연구에 따라서 주가수익률을 이용한 비교가능성 측정치를 종속변수로 하여 분석하였고 K-IFRS 도입 이후에 이전보다 비교가능성이 증가한다는 일관된 결과를 확인하였다. 마지막으로 self-selection 문제를 해소하기 위하여 성향점수매칭 방법으로 표본을 구성하여 본 분석을 재실시하였고, 본 연구와 유사한 결과를 확인함으로써 self-selection 문제를 해소하였다. 본 연구는 발생액을 이용한 비교가능성 측정치를 이용하여 K-IFRS 도입 이후에 이전에 비해서 회계이익의 비교가능성이 증가하는 것을 국내에서 처음으로 확인하였고, 특히 K-IFRS 도입 이후에 각 Big 4 회계법인이 동일한 감사방식을 유지 또는 강화함으로써 동일 Big 4 회계법인으로부터 감사를 받는 기업간 회계이익의 비교가능성이 증가한다는 것을 확인하였다는데 의의가 있다. This study investigates whether the accounting earnings comparability of firm-pairs audited by the same Big 4 auditor is likely to be higher than that audited by the different auditors and whether the accounting earnings comparability is likely to increase after K-IFRS adoption. The results are as follows. First, we find that the comparability increases after K-IFRS adoption, which means that accountants and auditors try to develop internal "working rules" to standardize accounting practice to apply the principle-based accounting standards(Kothari et al. 2010). Second, we find that the comparability of firm-pairs audited by the same Big 4 auditor increase more than that audited by the different auditors after K-IFRS adoption, which suggests that Big 4 accounting firms invest more to implement their set of internal working rule after K-IFRS adoption. The implications of our study is that the comparability increases after K-IFRS adoption and the comparability of firm-pairs audited by the different Big 4 auditors increases as well as firm-pairs audited by the same Big 4 auditor. Therefore, K-IFRS, the principle-based accounting standards play a key role to improve the level of comparability. We also find that the comparability of firm-pairs audited by the same Big 4 auditor increase more than that audited by the different Big 4 auditors after K-IFRS adoption. Therefore, Big 4 accounting firms have their set of internal working rule according to the argument of Francis et al.(2014) and try more to enforce auditing standards and GAAP within their clienteles after K-IFRS adoption.

큰 가지 전정 후 전단부위 상태에 관한 연구 -대구시를 사례지로-

김용식 ( Yong Shik Kim ),신현탁 ( Hyun Tak Shin ),이영한 ( Young Han Lee ),박용찬 ( Yong Chan Park ) 한국환경생태학회 2000 한국환경생태학회지 Vol.13 No.2

연구논문 : 내부회계관리제도 취약기업 예측에 관한 연구 -코스닥상장기업을 중심으로-

김용식 ( Yong Shik Kim ),황국재 ( Kook Jae Hwang ) 한국회계학회 2012 회계저널 Vol.21 No.3

본 연구의 목적은 감사인이 내부회계관리제도 취약점에 대한 검토의견을 다른 기간에 비해 더 적극적으로 표명한 2008년도 코스닥상장기업을 대상으로 다양한 재무지표와 주가 관련 지표를 이용하여 내부통제 취약기업 예측모형을 설정하는 것이다. 우선 모형에 포함될 변수를 선정한 결과, 로지스틱 회귀분석에서는 부채비율, 총자산대비영업현금흐름비율, 당기순이익증가율, 총자산회전율, 주가변동성, 기업규모 및 감사의견을 내부통제 취약기업을 예측하는 모형에 포함하였고, 판별분석에서는 부채비율, 총자산순이익률, 당기순이익증가율, 총자산회전율, 주가변동성, 기업규모 및 감사의견을 모형에 포함하였다. 각 모형의 예측력과 검증력에 대한 분석 결과, 로짓모형의 예측력이 판별모형에 비해 정확도 면에서 약간 우월하였다. 그러나 로짓모형과 판별모형의 검증력이 AUROC 통계량과 정확도 면에서 근사하고, 판별모형의 1종 오류가 로짓모형에 비해 낮았다. 내부회계관리제도 취약점에 대한 검토의견이 투자자의 의사결정에 미치는 영향의 중요성을 고려한다면 1종 오류가 낮은 판별모형이 로짓모형에 비해 우수하다. 본 연구는 투자자들이 내부통제에 취약점이 있는 것으로 의심되는 기업을 스스로 판단하도록 도움을 줄 수 있다는 점에서 큰 의의가 있다. The purpose of this study is that the prediction model of firms with internal control deficiencies is formulated with various index of financial data and stock returns. We use KOSDAQ samples in 2008 because auditors disclosed internal control deficiencies more aggressively than ever. First of all, we select the variables included in the prediction model of firms with internal control deficiencies. Through logistic regression analysis, debt ratio, operating cash flow ratio, net income growth rate, total asset turnover, volatility, size, and opinion are included in the prediction model. And through discriminant analysis, debt ratio, ROA, net income growth rate, total asset turnover, volatility, size, and opinion are included in the prediction model. Based on predictability, hit rate of logistic regression model is higher than that of discriminant model, and based on verifiability, logistic regression model and discriminant model are similar in AUROC value and hit rate. We conclude that discriminant model is superior to logistic regression model because type Ⅰ error of discriminant model lower than that of logistic regression model.This study contributes that investors will be able to determine for theirselves which firm has internal control deficiencies.

주상복합 건축물에 적용된 지열이용 히트펌프 시스템의 냉방성능 평가

김용식(Kim Yong-Shik),김중헌(Kim Jung-Heon),황광일(Hwang Kwang-Il) 한국태양에너지학회 2006 한국태양에너지학회 논문집 Vol.26 No.4

Geothermal-energy has been getting popular as a natural energy source for green buildings these days. Public building with gross area more than 3000㎡, planned after March, 2005, should spend about 5% of total building cost for equipment run by natural energy source (e.g. geothermal, solar heat, solar power ,etc) according to renewable energy promotion law in Korea. As a result geothermal-energy using heat pump system is emerging as a effective alternative for realistic and economic plan although design guidelines and construction code for the system is in progress and technical data is far from sufficient. The quantitative analysis on the performance of geothermal-energy using heat pump system is insufficient for appropriate design of it. In this paper, cooling performance of geothermal-energy using heat pump system of residential and retail etc. mixed-use building has been analyzed on the basis of temperature comparison between inlet and outlet of heat exchangers of the operating system. Additionally, dry-bulb temperature and relative humidity have been measured and analyzed together as an index of indoor thermal environment.

계룡산국립공원의 관속식물상

김용식 ( Yong Shik Kim ),임동옥 ( Dong Ok Lim ),전승훈 ( Seung Hoon Chun ),추갑철 ( Gab Chul Choo ),신현탁 ( Hyun Tak Shin ) 한국환경생태학회 2001 한국환경생태학회지 Vol.14 No.4

미생물을 이용한 후발효차의 발효기간별 항산화 성분 및 활성의 변화

김용식(Yong-Shik Kim),조철훈(Cheorun Jo),최구희(Goo-Hee Choi),이경행(Kyung-Haeng Lee) 한국식품영양과학회 2011 한국식품영양과학회지 Vol.40 No.8

위생적으로 안전성이 확보된 후발효차를 제조하기 위해 Bacillus subtilis, Saccharomyces cerevisiae 및 Lactobacillus bulgaricus를 이용하여 후발효차를 제조한 후 발효시간에 따른 항산화 성분 및 활성의 변화를 측정하였다. 후발 효차의 ascorbic acid의 함량은 발효기간 내내 균종에 관계없이 녹차(66.74 ㎎%)에 비하여 비교적 낮은 함량(43.62~62.84 ㎎%)을 보였고 산소와의 접촉을 최소화한 L. bulgaricus 균에 의한 발효가 비교적 적은 변화를 보였다. Polyphenol 화합물의 함량은 녹차의 경우 14.88%였으며 후발효차는 11.54~14.12%로 세 균주 모두 발효가 진행됨에 따라 함량이 다소 감소하였다. 실험에 사용한 녹차의 flavonoid 함량은 7.78 ㎎%였으며 미생물을 이용한 후발효차의 경우에는 4.33~7.88 ㎎%로 대부분 녹차에서의 함량보다 적은 것으로 나타났다. 항산화 활성의 경우, 녹차의 DPPH 전자공 여능 및 ABTS 항산화 활성은 각각 87.47% 및 203.22 AEAC ㎎%였으나 발효기간에 따른 후발효차에서는 녹차에 비하여는 낮은 활성을 보여 후발효차 제조 시 어느 정도 항산화 성분의 함량 및 활성이 다소 감소하게 되지만 미생물을 이용하여 후발효차를 제조 시 위생적이고 기호도가 우수한 제품을 생산할 수 있는 것으로 판단되었다. Changes of antioxidative components and activity of fermented tea manufactured by Bacillus subtilis, Saccharomyces cerevisiae, and Lactobacillus bulgaricus were evaluated during the fermentation period. The ascorbic acid content in the fermented tea was relatively lower (43.62~62.84 ㎎%) than that of green tea (66.74 ㎎%) during the entire fermentation period. The tea fermented by L. bulgaricus, which had the least contact with air, showed less change in ascorbic acid content. The polyphenol content of green tea was 14.88%, whereas that of fermented tea was 11.54~14.12% and it decreased during the fermentation period. The amount of flavonoids in green tea was 7.78 ㎎%, whereas that of fermented tea was 4.33~7.88 ㎎%. DPPH radical scavenging activity and ABTS reducing activity of green tea were 87.47% and 203.22 AEAC ㎎% (ascorbic acid equivalent antioxidant capacity), respectively, whereas those of fermented tea were lower than green tea. Results indicated that the antioxidative components and activity of fermented tea were lower than those of green tea during the fermentation period. But, when the sensory and hygienic quality are considered, fermented tea can be one of the higher quality tea products on the market.