우리나라 회계법인의 효율성에 관한 연구

김주택(Kim, Ju-Taek) 글로벌경영학회 2012 글로벌경영학회지 Vol.9 No.3

본 연구는 2011년 3월 현재 우리나라 123개 전체 회계법인의 기술적 효율성, 순기술적 효율성 및 규모의 효율성을 회계법인의 사업보고서를 중심으로 분석한다. 기존의 회계법인에 대한 효율성 분석은 회귀분석을 이용하여 회계법인 전체에 대한 효율성만 측정되어 회계법인 각각의 효율성과 비효율성을 알기에는 부족함이 있었다. 그러나 본 연구는 DEA분석방법을 사용하여 각 회계법인의 상대적 효율성과 준거집단 및 효율성 있는 회계법인이 되기 위한 람다 값을 제시하여 기존의 연구와 차이가 있다. 본 연구에서는 투입변수로서 회계법인의 총 직원수, 자산금액을 산출변수로 회계법인의 감사수입, 세무수입, 컨설팅수입을 사용하였다. 분석결과 우리나라 회계법인의 효율성의 평균은 0.6517이며 비효율성은 0.3483으로 나타났고, 123개 회계법인 중 기술적 효율성, 순기술적 효율성 및 규모 효율성이 우수하게 나타난 것은 10개 회계법인 이고 나머지 113개 회계법인은 비효율적인 것으로 나타났다. This study analyzed organizational efficiency in terms of technical, pure, and scale efficiency toward Korean s 123 accounting firms in 2011. Efficiency analysis about existing accounting firms was not enough to understand about efficiency and inefficiency of each accounting firms by analyzing through regression analysis in entire accounting firms, this problem can be solve. However, this study is different with other existing studies. This study used DEA analysis to identify relative efficiency toward Korean accounting firms and suggested Lamda value to become a benchmarking group and an efficient organization. In this study, the input variable were accounting firm s total number of employees and asset. Accounting firm s audit fee, tax service, consulting service were used for output variable As a result, among 124 accounting firms, 10 firms proved excellence for technical efficiency, pure technical efficiency and scale efficiency.

발포폴리스티렌비드를 사용한 경량콘크리트의 역학적 특성에 관한 실험적 연구

주재금,이종찬,오세출,유택동,정광량,서치호 대한건축학회 2003 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.23 No.1(구조계)

The purpose of this study is to obtain basic data on the properties of the lightweight concrete within expanded polystyrene beads for various applications in the field. Inquiring into the change of the properties as altering cement matrix mixture and the capacity mixture ratio of expanded polystyrene beads, the mixture plane of this study is set up as W/C is fixed 50%, expanded polystyrene beads is increased 10% from 0% to 80% per 1m³ and the ratio of cement:sand in the cement matrix is 1:0, 1:0.5, 1:1. The results of this study are as follow. The slump as changing the mixture ratio of expanded polystyrene beads decrease smoothly until mixture ratio 50% but decrease rapidly being in excess of 50%. The density decrease regularly as the mixture ratio of expanded polystyrene beads increase but the ratio of strength decrease. The difference of cement matrix. The strength of cement matrix having more sand mixture ratio relatively decrease rapidly as increasing the mixture ratio of expanded polystyrene beads. It is judged decreased strength phenomenon as the quantity of coherent material created in the mixture decrease rapidly.

(s, S) 예비품재고모형의 운용비용에 관한 연구

신주환,박영택 成均館大學校 科學技術硏究所 1990 論文集 Vol.41 No.1

This paper deals with a continuous review (s, S) spare-part inventory model for multiple operating units, in which stock depletion arises not from external market demand but from internal demand resulting from failures of the units in use. In this paper, we consider the following situation. N units having identical exponential lifetimes are operating simultaneously and the replenishment lead time is general. In the (s, S) spare-part inventory model, a quantity Q =S-s is ordered each time the inventory level reaches the reorder point s. Average annual cost of operating the inventory system is derived under the assumption that there is never more than a single order outstanding.

神經回路網을 利用한 Cart Pole 系統의 姿勢制御

정영주,이택종 成均館大學校 科學技術硏究所 1995 論文集 Vol.46 No.1

In this paper, a scheme of Neuro-Controller with parallel connection of linear state feedback controller, which is well fitted in solving Cart Pole balancing problem, is presented. The Cart pole is basically an unstable, multi-variable system. There are two problems encountered to control it with Neural Network First one is the difficulty of obtaining sufficient information to stabilize the system which is initially unstable. The second one is the problem of selecting the suitable weights on two output variables, which is important to teach the Neural Network appropriately. In this scheme, it is shown that parallelly connected state feedback controller can help solving these problems. Experimental results are given in this paper to verify the performance of the controller. It is proved, in the experiment, that Neural Network can learn unknown dynamics of the system and stabilize it efficiently and can reduce steady state error due to nonlinearity which arises frequently in practical application.

Gas-Liquid Chromatography를 이용한 사과 및 배 중의 농약 다성분 잔류분석법

박주황,김택겸,오창환,김정한,이영득,김장억 한국환경농학회 2004 한국환경농학회지 Vol.23 No.3

사과 및 배 시료에서 농약 다성분의 gas chromatography를 이용한 잔류분석법 확립을 위하여 199가지의 농약를 선정 하여 retention time 및 검출기에 따라 ECD 5 그룹 및 NPD 5 그룹의 10개 그룹으로 분류하였다. 시료의 종류에 따른 분석조건을 확립하기 위한 회수율 시험은 농약들의 log P_(ow) 값과 화학적 분류에 따라 총 18개 (ECD 11개, NPD 7개)의 농약을 선정하였다. 예비실험 후 확립된 분석방법에 따라 10개 그룹의 혼합 표준용액으로 사과 및 배에 대한 회수율시험을 행하였다. 그 결과, 총 196가지의 농약의 70%에 해당하는 사과에서 136개, 배에서 133개의 농약들에서 회수율 70에서 120%의 양호한 결과를 나타내었다. 그러나 사과에서 43개, 배에서 45개의 농약들이 70% 미만의 회수율을 보였고, fenvalerate는 120% 이상의 회수율을 나타내었으며, 사과에서 17개 및 배에서 18개의 농약들은 검출이 되지 않았다. 그러나 확립된 분석법은 SOP에 의한 신속하고 수월한 수행으로 농산물 중의 잔류농약을 검출 및 모니터링하는 목적에 적합하다고 사료된다. A rapid analytical method was developed to determine multiple pesticide residues in apples and pears using gas-liquid chromatography (GLC). The samples were extracted with water-miscible solvents and purified by cleanup procedures serially comprising liquid-liquid partition and solid-phase extraction (SPE). Each analyte was separated and determined by a high-resolution GLC equipped with electron-capture detector (ECD) and nitrogen-phosphorous detector (NPD). A total of 196 pesticides, which were previously classified into 5 groups each for ECD and NPD based on their retention behaviors on the capillary column and responses to the detector, were subjected to the recovery experiment. In compliance with the analytical criteria, 70 to 120% of recovery and less than 20% relative standard deviation, the proposed method could be successfully applied to analyze 136 and 133 pesticide residues in apples and pears, respectively, which enabled not only rapid screening but quantitation of the residues. Even though less reliability was resulted from unacceptable recovery range, rest of pesticides including 43 and 45 analytes in apples and pears, could be also detected for their identity. The proposed method, failed to cover 17 and 18 pesticides for apples and pears, which mostly showed high polarity or heat-lability but, could be suitable for fast surveilance or monitoring of fruit harvests.

청주공항 주변지역의 항공기 소음 실태 조사

신택수,연익준,김창환,주소영,김광렬 충북대학교 건설기술연구소 2002 建設技術論文集 Vol.21 No.2

The present study is aimed to survey the aircraft noise around Cheongju International Airport, so the survey on the aircraft noise was undertaken from July 7 to July 13, 2002 continuously. As a result, it was found that number of passing aircrafts and WECPNL value per day are different with days of the week. On Wednesday, Saturday, and Sunday the influence of aircraft noise was lower than that on Tuesday and Thursday. The aircraft noise level of three residential areas around the airport was examined. The noise levels of 1.2km, 1.0km and 4.0km away from the airport runway were 74.7, 83.3, 67.7 WECPNL respectively. It was found that there is little affect of noise on residential life in two surveyed areas, but in the other area, noise is so loud that it should be anticipated to be noise damaged area.

소속 학교별 탁구지도자의 리더십유형과 경기력의 관계

임준택,김주희 한국스포츠리서치 2004 한국 스포츠 리서치 Vol.15 No.3

The purpose of this study is to determine the effect of leadership styles on performances of table-tennis players. With a population consisting of table-tennis players in secondary schools and colleges, who are registered in the Korea Table-Tennis Association as of 2003, stratified cluster random sampling was used for sampling and thus the data of a total of 554 students-259 males and 295 females-were actually used for an analysis. This study used the leadership scale for sport, (LSS), which is a domestic adaptation and standardization by Kim Byeong-hyeon and his associates (1990) of the development by Chelladurai and Saleh, The questionnaire to measure basic background variables included three questions, sex, position, and career, and that to measure performances, included two questions, 'performances in personal competitions' and 'those in team competitions.' Researchers and assistants personally visited the students in the sample to distribute questionnaires and then collected them after answered with the self-administrated method. Among the data collected, the data with double or no answers were excluded from those for the analysis; each of encoded data was inputted in a computer and then was processed according to the purpose of analysis using the SPSS Windows 10.0 Version, a statistical program. For data analysis, this study conducted one-way ANOVA and the standard multiple regression analysis. Based on hypotheses of this study, the concrete results were as follow: First, there were significant differences in leadership styles by basic background variables (sex, position and career). Second, there were in part significant differences in performances of table-tennis players by basic background variables (sex, position and career). Third, leadership styles of each school affected performances of table-tennis players.

정신분열병 환자의 신경인지기능 결함 유형

백주희,이호택,장호균,박병관,이상연,김은경 大韓神經精神醫學會 1999 신경정신의학 Vol.38 No.2

연구목적 : 정신분열증의 인지기능장애가 전반적인 결함인지 아니면 특정한 결함인지 논란이 지속되고 있다. 본 연구에서는 표준화된 신경심리검사 도구인 벤튼 신경심리검사(Benton Neuropsychological Assessment. 이하 BNA)를 사용하여 정신분열병 환자에서 특정한 신경인지기능 결함 유형이 관찰되는지 평가하고자 하였다. 대상 및 방법 : 정신장애 진단통계편람 제4판(DSM-Ⅳ) 진단기중에 따라 분류된 (1) 편집성 정신분열병 입원 환자 30명과 (2) 연령, 성별, 교육정도를 일치시킨 정상 대조군 30명을 연구 대상으로 하여 정신분열병 환자의 임상 증상을 양성 및 음성증상척도(Positive and Negative Syndrome Scale, 이하 PANSS)로 평가하여 인지 결함과 임상 증상간의 상관관계를 검증하였다. 결 과 : BNA 12개 검사(시간지남력 검사, 좌우지남력 검사, 연속숫자학습, 얼굴재인 검사, 직선지남력판단, 시각형태변별 검사, 판토마임재인, 촉각형태지각, 손가락위치판단, 음소변별, 3차원토막구성, 운동지속력 검사)중에서 정신분열병 환자는 정상 대조군에 비해 연속숫자학습(이하 유의수준 p〈0.05), 얼굴재인 검사, 촉각형태지각, 손가락위치판단에서 통계적으로 유의하게 저하된 수행을 보였다. 또한 정신분열병 환자는 정상 대조군에 비해 손가락위치판단 하위 요인 중 오른손, 왼손, 이점역에서 저조한 수행을 보였고, 시각형태변별 검사의 주변오류에서 유의하게 많은 오류를 나타냈다. 정신분열병 환자군에서 PANSS 총점, 양성 및 음성증상척도도 점수와 각 검사, 하위 요인, 오류 점수간에는 유의한 상관관계가 나타나지 않았다. 결 론 : 정신분열병 환자군에서 임상증상과 독립적인 언어성 작동기억, 학습, 주의력 및 안면지각기술과 촉각정보처리 등 시각과 촉각 양식의 지각 과제에서 복잡한 감각정보처리의 결함을 보이며, 이러한 신경인지기능 결함 유형은 선행 연구에서 제시된 특정한 결함 유형과 최소한 부분적으로 일치되는 소견이다. 한편 정신분열병 환자가 대상 위치검사에서는 상대적으로 정상적인 수행을 보인 반면 대상 인식검사에서는 결함을 나타냈으며, 언어성 작동기억이 결함을 보인 결과는. (1) 전전두엽과 두정엽 피질간의 상호연결이나 (2) 전전두엽과 해마간의 상호연결의 기능 이상을 시사할 가능성이 있으나 후속 연구에서 확증이 필요하다. Objectives : Schizophrenic patients have been reported to be associated with abnormal performance on a broad range of neuropsychological tests. But it has been a persistent controversy in the neuropsychology of schizophrenia whether this disorder is characterized by generalized deficits or specific deficits. The purpose of this study was to investigate, using standardized Benton Neuropsychological Assessment(BNA), whether the specific pattern of neurocognitive deficits is found in schizophrenics. Methods : The subjects were composed of (1) 30 schizophrenic inpatients who were diagnosed as paranoid subtype according to DSM-Ⅳ diagnostic criterior and (2) 30 normal subjects with matching demographic variables(i. e. age, sex, educational level). All tests of BNA were given schizophrenic patients and normal subjects, and the performances of schizophrenic patients and normal subjects were compared on all aspects of BNA. Schizophrenic symptoms were assessed via Positive and Negative Syndrome Scale(PANSS) to determine the relationship between clinical symptoms and schizophrenic cognitive deficits. Results : Of 12 tests of BNA, schizophrenic patients performance on Serial Digit Learning (SDL), Facial Recognition Test(FR), Tactile Form Perception(TFP), Finger Localization(FL) were significantly lower than those of normal subjects. In addition, schizophrenic patients showed significantly lower performances than those of normal subjects on Right Hand, Left Hand, Identification of two simultaneously touched fingers of FL, and more Peripheral Error on Visual Form Perception Test(VFPT). Finally, no significant correlation was found with respect to the relationships between total scores, positive symptoms scores, negative symptoms scores of PANSS, and all scores of BNA tests in schizophrenic patients. Conclusion : These results suggest that schizophrenic patients may have a specific pattern of neurocognitive deficits in verbal working memory, learning, attention, and complex sensory information processing in visual and haptic modality such as facial perception skills, tactile information processing, independent of psychotic symptoms. The pattern of deifcits is at least in partial, in agreement with many previous study results. On the tests of linguistic functions, visuospatial perception, and constructional abilities, schizophrenic patients' performance were not significantly different from those of normal subjects. The findings on visuospatial perception and constructional abilities imply that some posterior cortical zones may be relatively uncompromised in schizophrenia. Both poor performances on object recognition tests relative to normal performances on object location tests and verbal working memory dysfunction may be associated with the putative dysfunction of the reciprocal connections either (1) between the prefrontal and parietal cortex or (2) between the prefrontal cortex and hippocampal formation. This tentative explanation remains to be confirmed.

전자상거래의 조세정책에 관한 연구

김주택 한국산학경영학회 2002 산학경영연구 Vol.15 No.-

전자산업과 정보기술(Information Technology)산업의 발달은 산업 및 경제구조를 크게 변화시키고 전자상거래라는 새로운 방법이 도래하였다. 전자상거래는 시간적?공간적 제약을 극복하고 국경을 뛰어넘는 경제활동을 수행하면서 경제?사회 패러다임에 큰 변화를 가져오고 지난 수 천년동안 인류가 행하여 왔던 상거래방식인 중간유통단계인 상점을 매개수단으로 하는 방법에서 벗어나 기업은 소비자에게 제품을 직접 판매할 수 있고 소비자들은 자신이 원하는 상품을 자신의 집에서 선택할 수 있어 비용절감?효율성 증대?시장확대 등의 효과를 가져올 수 있다. 전자상거래의 발달로 조세분야에서도 OECD,미국등 선진국에서는 통일된 과세원칙을 정립하기 위하여 많은 관심을 보이고 있다. 우리 나라에서도 최근 전자상거래에 따른 조세정책 및 조세행정의 문제 등 과세문제에 대한 논의가 활발하나 아직 구체적인 방안이 마련되지 않고 있다. 따라서 본 연구에서는 국내외 논의 동향을 중심으로 우리 나라 전자상거래의 조세제도에 대한 문제점에 대한 개선방안을 제시하고자 한다. It is only 9 to 10 years since the use of internet became commercial. But electronic commerce is now a familiar form of commercial transaction. Though the radio of electronic commerce compared to total commercial transaction is still low, it is certain that electronic commerce will be the major form of transactions in the future. In July 1, 1997, United States made a public “A Framework for Global Electronic Commerce”to set up Internet to be a duty free zone and declared to play the trigger role in getting the international discussion of "A Framework for Global Electronic Commerce.". In July 8, 1997, EU also adopted “Bonn Declaration”-minimizing government regulations and imposing no new tax on electronic commerce. Focusing the international trend, we need to develop the tax policy that is suitable for our country situation as soon as we can. To be able to do that, we must make an endless effort like selecting professionals, making new administrative part and supporting the research.

방사선 치료를 받는 암 환자들의 사회적 지지와 삶의 질과의 관계

정주희,류소연,윤혜은,남택근,오윤경,안현옥,박계남,이영선 朝鮮大學校 附設 醫學硏究所 2002 The Medical Journal of Chosun University Vol.27 No.2

Objective : This study was performed to investigate the relationship between social support and quality of life among cancer patients receiving radiation therapy. Matehals and Methods : The data were collected from 98 patients, who were receiving radiation therapy at two university hospitals located in GwangUJu, used by structured questionnaire. For statistical analyses of the association between quality of life and various characteristics, data were analyzed using t-test, ANOVA, Pearson 's correlation, and multiple regression analysis. Results: 1. There were 56(57.1%) males and 42(42.9%) females. Age ranged from 21 to 82 years. The primary sites of cancer were gastrointestinal tract (24.5%), lung (23.5%), breast (21.4%), and head and neck (11.2%) in order. 2. The mean scores of social, family, and medical support were 4.30 0.58, 4.49 0.78, 4.11 0.65, respectively. The score of quality of life was 5.83 1.63 (range: 1.95 ~ 9.05). 3. An analysis of the association between several factors of patients and quality of life showed that the statistically significant factors were age, the presence of distant metastasis, family support, medical support and social support. 4. As a result of the multiple regression analysis, only social support was significant (β=0.932, P=0.02) with quality of life, but age and presence of distant metastasis were not significant. Conclusion : This suggests that quality of life in cancer patients could be improved by strengthening the social support which consists of family and medical support. Further study would be necessary to evaluate separately several aspects of quality of life among cancer patients.