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.

K-IFRS 도입이 기업집단의 이익조정에 미치는 영향

김용식(Yong Shik Kim),박상훈(Sang Hun Park) 한국국제회계학회 2017 국제회계연구 Vol.0 No.71

본 연구는 한국채택 국제회계기준(K-IFRS)이 도입되면서 이전과 비교하여 기업집단의 이익조정이 어떻게 변화하는지 살펴보았다. 이익조정 대용치로 재량적 발생액뿐만 아니라 실제활동 이익조정 측정치를 사용하여 기업집단이 이익조정을 위해서 K-IFRS를 어떻게 활용하는지 그 의미를 확인하였다. K-IFRS 도입 이전과 이후를 분석하기 위해서 이전기간은 2006년부터 2007년까지로 이후기간은 2012년부터 2103년까지로 구분하였고, 유가증권과 코스닥에 상장되어 있는 기업을 표본으로 선정하여 총 3,516 기업-년도를 이용하였다. 본 연구의 분석결과는 다음과 같다. 첫째, IFRS 도입 이후에 기업집단의 재량적 발생액 수준이 이전에 비해 증가하였다. K-IFRS 도입 이후에 기업집단의 재량적 발생액 수준이 증가하는 이유에 대해서는 K-IFRS가 비기업집단보다 기업집단의 경영자들에게 회계선택과 공정가치 평가에 대한 기회를 더 많이 제공하기 때문이라고 판단된다. 둘째, K-IFRS 도입 이후에 기업집단의 실제활동 이익조정 수준이 감소하였다. 이러한 결과는 K-IFRS 도입 이후에 기업집단의 발생액을 이용한 이익조정이 증가 하고 실제활동을 이용한 이익조정이 감소함으로써 이익조정간에 대체관계가 있다는 것을 보여준다. 추가분석에 따른 결과는 다음과 같다. 첫째, K-IFRS 도입 이후에 실제활동 이익조정 개별 측정치 모두 감소하였다. 둘째, 성향점수매칭(PSM) 방법에 따른 분석에서도 본 분석과 동일한 결과를 얻었으며, 본 연구의 결과가 기업집단의 내생성 때문에 나타난 이유보다는 기업집단이 원칙주의 회계기준을 경영자의 이익조정에 활용할 수 있는 기회가 많아졌기 때문이라는 것을 알 수 있다. 마지막으로 이익조정 측정치의 절대값 분석, 기업집단․비기업집단 표본을 구분하여 분석을 실시하였으며, 그 결과는 본 연구결과를 강건하게 한다. 본 연구의 결과가 제공하는 시사점은 IFRS 도입 이후 경영자들이 회계기준을 선택할 수 있는 폭이 넓어진 만큼 동일한 국가 내에서도 터널링 가설(tunneling hypothesis)에 근거하여 기업집단의 경영자가 기회주의적 이익조정을 할 유인이 더 크다는 것이다. 또한 본 연구를 통해서 K-IFRS 도입 전․후를 비교함으로써 기업집단의 이익조정에 대한 새로운 정보를 제공하였다. This study investigates the effect of K-IFRS on earnings management of chaebol firms. Discretionary accruals and real-activities earnings management are used as earnings management proxies, so this study would confirm how chaebol firms conduct earnings management under K-IFRS. We use the sample listed on KOSPI and KOSDAQ from 2006 to 2007 for pre-K-IFRS and from 2012 to 2013 for post-K-IFRS, so 3,516 firm-year are used in our analysis models during sample periods. The results are as follows. First, we find that discretionary accruals earnings management of chaebol firms increases after K-IFRS adoption, which suggests that managers of chaebol firms have more chances to conduct earnings management with various choices of accounting standards and fair valuation after K-IFRS adoption. Second, we find that real-activities earnings management of chaebol firms decreases after K-IFRS adoption, which means that the adoption of K-IFRS makes the tradeoff between discretionary accruals and real-activities earnings management of chaebol firms. The results of additional analysis are as follows. First, we find that abnormal operating cash flow, abnormal discretionary expenses, and abnormal production costs all decrease after K-IFRS through analysis by individual factor of real-activities earnings management. Second, we find that the results with PSM (Propensity Score Matching) are the same with the main results, which means that our results are due to more opportunities of earnings management with various choices of accounting standards and fair valuation under K-IFRS in chaebol firms, not merely because of endogeneity of chabol firms. Finally, we perform regressions with subsample of chaebol and non-chaebol and regressions with absolute value of discretionary accruals earnings management and real-activities earnings management and the results make the main results from regressions with total sample robust.

설악산국립공원 내설악지역의 관속식물상

김용식 ( Yong Shik Kim ),임동옥 ( Dong Ok Lim ),전승훈 ( Seung Hoon Chun ),강기호 ( Ki Ho Kang ),신현탁 ( Hyun Tak Shin ) 한국환경생태학회 1998 한국환경생태학회지 Vol.11 No.4

설악산 국립공원 외설악의 멸종위기 실물

김용식 ( Yong Shik Kim ),김선희 ( Sun Hee Kim ),강기호 ( Ki Ho Kang ) 한국환경생태학회 1997 한국환경생태학회지 Vol.10 No.2

최대주주와 외부감사인의 변경이 내부회계관리제도 검토의견 개선에 미치는 영향

김용식 ( Yong Shik Kim ),황국재 ( Kook Jae Hwang ) 한국회계학회 2015 會計學硏究 Vol.40 No.1

본 연구의 목적은 내부회계관리제도의 취약점을 공시한 기업의 최대주주와 외부감사인의 변경이 취약점에 대한 검토의견을 개선하는데 미치는 영향을 살펴보는데 있다. 우선 최대주주의 변경과 관련하여 살펴보면, 내부회계관리제도의 취약점을 공시한 기업의 최대주주가 변경되지 않고 연속성을 유지한 경우 검토의견이 개선될 가능성이 높았으며, 최대주주가 연속되는 기업 중 대주주지분율이 증가하는 경우 검토의견이 개선될 가능성이더 높았다. 추가분석을 통해 최대주주가 연속되는 경우 변경된 기업에 비해 재무구조의 향상 효과가 내부회계관리제도 취약점의 개선에 추가적인 영향을 미친다는 것을 확인하였다. 또한 최대주주가 연속되는 기업은 내부통제 검토 등과 같은 비감사서비스를 제공받음으로써 실질적으로 내부통제를 개선시키고, 이에 따라 외부감사인은 잠재적 배상책임에 대한 위험이 낮아짐으로써 개선된 검토의견을 제시하였다. 외부감사인의 교체와 관련하여 살펴보면, 내부회계관리제도의 취약점을 공시한 기업이 외부감사인을 하향 교체할수록 검토의견이 개선될 가능성이 높았다. 추가분석을 통해 외부감사인을 하향 교체한 기업의 재무비율의 향상 효과 등의 실질적인 내부통제의 개선 효과가 존재하지 않는다는 것을 확인하였다. 또한 외부감사인을 하향 교체하고 검토의견이 개선된 기업이 낮은 감사보수를 지불한다는 결과는 해당 기업의 외부감사인이 형식적인 감사절차만을 수행할 가능성을 높인다. 본 연구는 최대주주와 외부감사인의 변경이 내부회계관리제도의 취약점을 공시한 기업에 대한 검토의견을 개선시키는데 어떠한 영향을 미치는지 살펴보았으며, 최대주주의 연속성이 내부회계관리제도의 취약점에 대한 검토의견을 개선시키는 중요한 역할을 한다는 것을 확인하였다. 반면에, 외부감사인의 하향교체를 이용한 내부회계관리제도 검토보고서에 대한 의견구매(opinion shopping)의 가능성을 확인하였다. The purpose of this study investigates whether the largest shareholder and the auditor``s change would remediate internal control review opinion over deficiencies of the previous year. The sample of this study are composed of the companies listed in KOSPI and KOSDAQ which disclosed internal control deficiencies in the previous year. There are many studies that documented the difference of corporate governance between the companies with and without remediation of internal control deficiencies after Ashbaugh et al.(2008). These studies usually focused on independence and expertise of BOD and audit committee and documented that internal control deficiencies are likely to be remediated as the independence and the financial expertise of BOD and the financial expertise of audit committee are higher (Goh 2009; Johnstone et al. 2011; Choi and Jeon 2012), and as the size of BOD and audit committee are greater (Hammersley et al. 2012; Choi and Jeon 2012). A few studies that analysed whether the change of CFO affect remediation of internal control deficiencies documented that internal control deficiencies are likely to be remediated as CFO is replaces by a person who have more experience of financial practice (Li et al. 2010; Johnstone et al. 2011). Meanwhile, the recent studies are concentrated on whether auditors affect remediation of internal control deficiencies. Ettredge et al.(2011) documented that internal control deficiencies are likely to be remediated as auditor is replaced by industry expertise. Hammersley et al.(2012) also documented that the companies without remediation of internal control deficiencies are likely to change auditors and pay more audit fees than those with remediation of internal control deficiencies, which suggests that the companies that disclose internal control deficiencies are likely to change auditor to remediate internal control deficiencies. We document as follows. First of all, we find that the companies that did not change the largest shareholder are positively related to the remediation of internal control review opinion, and increase of the largest shareholder``s ownership among the companies with the continuity of the largest shareholder are incrementally positively related to the remediation of internal control review opinion. Additionally, we find that the firms with the same largest shareholder significantly improve the debt ratio and substantially remediate internal control deficiencies through non-audit service related to internal control review. We also find that the downward change of auditor from Big 4 to Non-big 4 is positively related to remediation of internal control review opinion. Additionally, we do not find the incremental effect of financial ratios, so we conclude that the downward change of auditor is intended to prevent from disclosing internal control deficiencies again. Finally, the companies which disclose the remediation of internal control review opinion among the downward change of auditor pay lower audit fees, which suggests that their auditors would perform the formal audit procedures for internal control review. From the results of financial control variables, internal control deficiencies are likely to be remediated as debt ratio and operating cash flow reduce and the companies are listed in KOSPI. One of the reasons why operating cash flow of the companies with remediation of internal control review opinion reduces is because they pay the additional expenses related to the design and the operation of internal control to remediate internal control deficiencies. Additionally, we test whether the difference of accounting quality proxied discretionary accruals between the companies with and without remediation of internal control review opinion. We find that the companies with remediation of internal control review opinion have better accounting quality than those without remediation of internal control review opinion. Taken together, the remediation of internal control review opinion is significantly related to the continuity of the largest shareholder and the downward change of auditor. The continuity of the largest shareholder is expected to be the driving force which is able to perform their goal continuously and the same largest shareholder effectively supervise CEO to improve internal control and financial condition through efficiently using internal resource. However, the downward change of auditor is likely to be intend to disclose the remediation of internal control review opinion regardless of substantial improvement of internal control. The implications of this study are as follows. First, continuity of the largest shareholder is likely to play a key role of the remediation of internal control deficiencies. The companies with the same largest shareholder is likely to improve the financial structure such as debt ratio and internal control through proper audit procedures with more audit input and non-audit service related to internal control review. Second, the downward change of auditor to prevent from disclosing internal control deficiencies is likely to mislead investors to remediate internal control deficiencies through the formal audit procedures even though these companies did not improve internal control substantially and reduced efficiency of assets capacity. Regulators therefore should enforce the auditors and the companies not to commit opinion shopping on internal control review reports. The results of the study imply that continuity of the largest shareholder would play a key role of the remediation of internal control deficiencies. On the other hand, there would be the possibility of opinion shopping on review report of internal control over financial reporting through the downward changes of auditors.

백두대간 태백산, 함백산, 금대봉 및 매봉산지역의 관속식물상

김용식 ( Yong Shik Kim ),임동옥 ( Dong Ok Lim ),오현경 ( Hyun Kyung Oh ),신현탁 ( Hyun Tak Shin ) 한국환경생태학회 2002 한국환경생태학회지 Vol.15 No.4

주왕산국립공원지역의 관속식물상

김용식 ( Yong Shik Kim ),강기호 ( Gi Ho Kang ),박달곤 ( Dal Gon Park ) 한국환경생태학회 1995 한국환경생태학회지 Vol.8 No.2

가야산국립공원의 관속식물상 및 희귀식물

김용식 ( Yong Shik Kim ),강기호 ( Ki Ho Kang ),신현탁 ( Hyun Tak Shin ),배준규 ( Jun Kyu Bae ),김종근 ( Jong Keun Kim ) 한국환경생태학회 1998 한국환경생태학회지 Vol.12 No.3

오대산 국립공원지역의 관속식물상

김용식 ( Yong Shik Kim ),전승훈 ( Sung Hoon Chon ),강기호 ( Ki Ho Kang ) 한국환경생태학회 1996 한국환경생태학회지 Vol.9 No.2