강활 재배지의 토양 특성과 수량

허봉구,김찬용,손성곤,오오진 한국약용작물학회 2007 한국약용작물학회지 Vol.15 No.1

강활 주재배지인 봉화지역 밭토양의 토양 특성을 조사하고 강활재배지 토양의 특성을 분석하여 토양환경과 적정 이화학성을 구명하기 위하여 강활의 생육상황과 수량을 조사한 결과는 다음과 같다. 1. 봉화지역 밭토양의 토성은 사양토와 양토가 대부분이었고 경사는 7~15%가 가장 많았으며 다음이 15~30%이었다. 2. 토양 배수등급별 토성 분포에 있어서는 사양토와 양토는 배수 양호가 많았으나 양토는 불량등급도 있었다. 양질조사토나 양질사토는 매우 양호 등급이었다. 3. 강활 수량은 양토와 배수등급 약간양호에서 289kg/10a으로 가장 많았는데 식양토와 배수불량등급에서 수량이 가장 적었다. 4. 강활 재배지의 토양유기물, 칼리함량, EC는 배수등급이 불량할수록 적어졌으며 그 외 함량은 배수등급간에 일정한 경향이 없었다. This study was carried out to investigate the cultivated soil properties, the growth and yield of Ostericum koreanum Kit. in the Bonghwa area. The results were as follows: In Bonghwa area, soil texture of upland soil were mostly sandy loam and loam. Sloped areas of 7~15% were plentiful than the other slopes, that of next was 15~30% slope. Sandy loam and loam soil were mostly 'well' in the drainage class, but loamy coarse sand and loamy sand soil were 'excessively well' drainage class. In the 'moderately well' drainage class, yield of Ostericum koreanum was 289kg/10a, and that of 'poorly' drainage class was low. The yield of loam soil texture was 284kg/10a. Soil organic matter, Potassium and EC were lower in 'poorly' drainage, but the other constituents were not definite tendency by different drainage classes.

土壤中 石礫과 物理化學性 및 作物生育에 關한 硏究 : Ⅰ. 우리나라 土壤의 石礫含量 分布 調査 Ⅰ. Survey on the Distribution of Gravel Content in Korean Soil

許奉九,金武成 경희대학교 부설 식량자원개발연구소 1989 硏究論文集 Vol.10 No.-

This study was executed to obtain gravel content distribution by land use in Korean soil and basic information for soil physico-chemical improvement to enhance crop productivity. By the results of detailed soil survey, gravel content of different soil horizons were collected from 315 senes of soils except Jeju soils, and computenzed the simple mean and the distributed area by weighted mean values with grouping of land use, drainage class, soil type and soil texture. Weighted mean values of the gravel content in Korean soil was 13.53% in the surface sol1 and 13.88% in the subsoil. In land use, the gravel content of paddy soil was less than upland soil three times, forest soil seven times respectively. Distribution of gravel content below 20% was 97.48% in paddy soil, 83.29% in upland soil and 53.52% in forest soil respectively. Gravel content of the Well adapted in paddy soil type was 175% that was lest than the other types and the Newly reclaimed was 7.47% that was most than the other types. In upland soil the gravel content of the Newly reclaimed upland was highest than the other types in surface soil, and the Plateau upland was lowest in subsoil. But the Sandy textured upland was 21.77% that was highest. The gravel content in the soil drainage class was high in the Well class, and low in the Poor class.

濟州道 農耕地 土壤의 物理化學的 特性

許奉九 경희대학교 부설 식량자원개발연구소 1991 硏究論文集 Vol.12 No.-

This study was designed to find out the physico-chemical properties of soils in Cheju island by different land uses and to serve the basic information to improve the soil properties for increasing plant productivity. The 13 physico-chemical properties including particle sizes and water retentions, by the results of detailed soil survey, were collected from 60 series of soil except Chuju inlet, and computerized the simple means or the weighted mean values by distributed area with grouping of land use and drainage classes. Ares weighted mean values of topsoil in Cheju island were clay 23.8%, organic matter(OM) 13.0%, and cation exchange capacity(CEC) 19.lme/l00g. The clay content of paddy soils weighted by area was 29.2% higher than upland and forest soil which were 24.8 and 19.2%, respectively. OM contents in soils of grass land and wild grass land are the highest by showing 11.8-16.7% and CEC showed the same tendency. Weighted mean values of well drained soil with covered area were clay 20.2%, OM 9.0%, CEC 18.1me/100g, but those of poorly drained were clay 19.0%, OM 7.8%, CEC 7.lme/100g, respectively. Simple correlation coefficients among the physical and chemical properties of upland and well drained soil were investigated. Potassium contents were not significantly different among the 13 variables of physico-chemical properties.

고추連作地 土壤特性과 生育과의 相關硏究

許奉九 慶熙大學校 大學院 院友會 1990 高凰論集 Vol.6 No.-

This study was carried to obtain the basic information for causes and counter-measures of continuous cropping injury. The soil physico-chemical properties and growth and yield of hot pepper were investigated at 97 farmer's fields of hot pepper in Jungwon(Chungbuk), Euiseong(Kyeongbuk) and Imshil(Jeonbuk), chief producing district, for 3 years from 1985 to 1987. Having the continuous cropping years increased, soil hardness and correlation coefficient with hardness were higher, so that plowing layer and root zone were deeper. Excessive slopes increased the soil hardness, but decreased the bulk density, plowing layer, root zone and ratio of phytophthora blight. Mean values of chemical properties in continuous cropping of hot pepper were 5.1 in pH, 2.6% in organic matter and 713 ppm in available phosphorus respectively, those of that were higher than the mature upland soils. Mineral nutrients of well growth leaves were higher in phosphorus content, but the other nutrients were lower than the poor growths. Yields of hot pepper decreased in many continuous cropping years and low ridge height. The ratio of phytophthora blight increased in many continuous cropping years, large quantity of lime application and flat topography.

정보전쟁시대의 최신정보를 손쉽고 빠르게 이용하는 법

허봉구 한국작물보호협회 1994 자연과 농업 Vol.15 No.5

省力耕耘이 沓土壤特性과 水稻收量에 미치는 影響

許奉九 경희대학교 부설 식량자원개발연구소 1990 硏究論文集 Vol.11 No.-

Field experiment was conducted to investigate the change on the physicochemical properties and rice yield by tillage methods including no-tillage plot in the paddy fields having different soil textures. Hwaseongbyeo was cultivated by machine transplanting in the silty clay and sandy loam soils. Tilth efficiency in the silty clay was in the order of P.T.(power tiller) plow> P.T. rotary> tractor plow> tractor rotary, but in the sandy loam soil. it was P.T. plow> tractor plow> P.T. rotary> tractor rotary. Water level decrease of early stage was higher than that of middle stage, and also control plot showed higher rate of water level decrease than recommended plot. In which was not plentiful in the middle stage except no-tillage plot. The soil hardness and bulk density of no-tillage plot were higher in the subsoil of recommended plot than other plots at harvesting stage, but those of rotary plots were higher than plowing plots. The range of soil pH was 5.5 to 6.4. The absorbed mineral contents of rice plant at the harvesting stage were higher in the P.T. or tractor plow + rotary plots and in the sandy loam fields. The rice yield of no-tillage was decreased by 14% in the silty clay and by 15% in the sandy soil than the P.T. rotary of control plot. Yield index of the recommended plots were increased by 7.6% in the silty clay and by 6.2% in the sandy loam than the control plots. Rice yields were highly correlated with soil bulk density or physical properties.

畓土壤 土性別 物理化學性의 相關硏究

許奉九,金式成 경희대학교 부설 식량자원개발연구소 1992 硏究論文集 Vol.13 No.-

This study was conducted to evaluate the mean values and relationships of physico-chemical properties of Korean paddy soil by different textural classes and soil depths and to serve the basic information to improve the soil properties. The 13 physico-chemical properties of six soil families, by the results of detailed soil survey, were collected from 151 series of paddy soil. The representative values and the distributed area by weighted mean values with grouping of textural classes and the relationships among the soil physico-chemical properties and useful regression equations were investigated by computer analysis. Soil pH and organic matter of coarse loamy at the topsoil were 7.2, 1.2% respectively. Those of subsoil were similar to the topsoil. Base saturation was increased by soil pH increase except the topsoil of fine clayey and the subsoil of fine silty. Multiple regression equations which can be calculate the cation exchange capacity from clay and organic matter contents were found out. Cation exchange capacity of clay in the topsoil at coarse loamy and fine loamy were 0.35, 0.32me/ 100g respectively. That of fine silty was lower than the others. Moisture retentions were highly significant to the clay and organic matter contents. The multiple regression equations which can be calculate those from sand, silt and clay contents were evaluated.

피감기업의 전산화정도에 대한 감사인의 대응과 감사효율의 관련성

허봉구,정용기,서승철 한국경영학회 2015 한국경영학회 통합학술발표논문집 Vol.2015 No.08

본 연구는 회계법인의 전산감사전문성과 피감법인의 전산화 정도와의 결합을 통해 기업의 전산화정도에 대한 감사인의 대응이 감사의 효율성에 미치는 영향을 실증분석한다. 최근 기업의 회계시스템이 IT를 기반으로 한 정보시스템 환경에서 이루어짐에 따라 회계감사실무에서도 시스템감사의 중요성이 커지고 있다. 그런데 일반적인 회계감사인은 여전히 전산감사기법에 관한 충분한 지식을 가지고 있지 못한 실정이다(Carmichael 2004). 따라서 감사인이 피감사기업의 정보시스템을 전문적으로 감사할 수 있는 전문 인력을 많이 보유하고 감사에 활용할수록 효율성이 증가할 것으로 기대된다. 하지만 아직까지 감사인의 전산감사전문성과 회계감사 효율성과의 관련성을 실증적으로 검토한 연구는 찾아보기 어렵다. 이에 본 연구는 감사인의 전산감사전문성이 높을수록 감사업무에 소요되는 시간을 절감되고, 감사시간 대비 보수가 증대되는 효과가 있는지를 실증한다. 감사인의 전산감사전문성은 전산감사전문가의 보유비율로 측정하고, 피감법인의 전산화정도는 피감법인의 전체종업원수대비 전산부서인력의 비율로 측정한 후, 전산감사전문성과 피감법인의 전산화정도의 결합을 기업의 전산화정도에 대한 감사인의 대응정도에 대한 측정치로 이용한다. 또한 회계감사 효율성의 대용치로는 감사시간과 감사시간대비 감사보수를 이용한다. 본 연구의 실증결과가 예상과 일치한다면, 감사인의 전산감사전문성이 감사효율성을 증대시키는 효과가 있음을 시사하는 것이다. 분석방법은 다중회귀분석을 사용하였으며 분석결과를 요약하면 다음과 같다. 첫째, 감사인의 전산감사전문성이 높을수록 감사시간을 절감하는 효과가 있는 것으로 나타났다. 이는 보다 많은 전산감사전문가를 보유, 활용하고 있는 감사인일수록 보다 효율적으로 감사업무를 수행함으로써 감사시간이 감소됨을 시사한다. 둘째, 감사보수는 감사인의 전산전문성정도와 유의한 음(-)의 관련성을 보였으나, 감사시간을 통제할 경우 유의한 양(+)의 관련성을 보였다. 이는 보다 많은 전산감사전문가를 활용하는 경우 감사보수는 증가하지 않더라도, 상대적으로 감사시간이 감소되어 감사시간대비 감사보수는 크게 높아진 결과로 해석된다. 전체적으로 전산감사전문성이 높을수록 감사시간은 감소하며, 감사시간 대비 감사보수는 높아짐으로써, 감사인의 감사효율성이 제고되는 효과가 있는 것으로 분석된다. 또한 Big4 법인만을 대상으로 추가분석을 실시한 결과에서도 동일한 결과를 보였다. 본 연구는 정보시스템감사의 중요성이 어느 때보다 부각되고 있는 시점에서, 감사인의 전산감사전문성이 감사효율성에 미치는 영향을 검정한 새로운 시도로서의 의의를 가지며, 감사시간 및 감사보수의 결정요인에 전산전문 감사인의 영향을 추가하였다는데 의의가 있다. 본 연구의 실증결과는 변경된 감사기준의 적용과 보완을 위해 다양한 시사점을 제공해 줄 수 있을 것으로 본다. 또한 기업환경의 정보시스템화에 대응하기 위해 감사인도 정보시스템에 대한 이해와 활용능력을 향상시켜야 함을 제시하였다는 데에도 의의가 있다. The purpose of this study investigated audit firms’ information systems audit expertise effect upon audit efficiency. Nowadays, information systems auditing has received considerable attention for increased reliance on IS and IT for business operations in recent years. However general auditors do not have the sufficient knowledge about IS audit still. Therefore, we expected that audit firms better hold a lot of information systems auditing expertise to increase the efficiency of the audit. In other words, the efficiency of audit along with audit firms’ information systems audit expertise will reduce audit hours. However audit fees are expected to show positive or negative direction along with audit hours. If audit hours are decreased by the audit firms’ information systems audit expertise, audit fees may decrease. On the other hand, audit fees may increase for auditors to be compensated on improved audit quality along with audit firms’ information systems audit expertise. Thus, we expected that audit fees/audit hours are increased. Also, This means overall audit efficiency are increased. In this study, the degree of audit firms’ information systems audit expertise is measured by this proxies: the number of IS auditing expertise divided by korean institutes certified public accountants(KICPA). And audit efficiency are measured by two proxies: audit hours and audit fees divided by audit hours. To examine the relationship, we use multiple regression method using the audit hours and audit fees divided by audit hours as a dependent variable and the degree of audit firms’ information systems audit expertise as a variable of interests. In addition, we include various control variables identified in prior studies. The control variables are natural log of total assets, sales growth, ROA, total debt divided by total asset, inventory plus receivable divided by total asset, loss dummy, big audit firm dummy, audit opinion dummy, initial audit dummy, and non_audit fee dummy. This study uses 4269 firm-year observations collected from KOSPI over 2004- 2012 period and empirically test this relationship. The samples used in this study are retrieved from TS 2000 database and the number of IS auditing expertises and KICPA are collected from audit firm’s annual report. The main findings of the study are as follows. First, We find that the negative(-) relation of between audit firms’ information systems audit expertise and audit hours. This means that audit firms’ information systems audit expertise reduced hours and effort on the audit. Second, auditors’ information systems expertise has a negative effect on audit fees, but after controlling for the audit hours information systems expertise positive effect on audit fees. Finally, auditor firms’ information systems expertise also are significantly associated with audit fees divided by audit hours. These results indicate that importance of IS auditing has increased. This study’s contribution is to find that audit firms’ information systems audit expertise have association with audit hours, audit fees, and audit fees divided by audit hours. And we added audit firms’ information systems audit expertise as one of determinants of audit hours and fees. Also these findings are provide to academics, practitioners, and auditors about importance of IS auditing.

田土壤의 土性別 物理化學性의 相關硏究

許奉九,金武成,盧泳德 경희대학교 부설 식량자원개발연구소 1991 硏究論文集 Vol.12 No.-

To obtain the basic information for soil improvement, this study investigated the mean values and relationships of physico-chemical properties of the 6 families of upland soil by different soil textural classes and soil depths. By the results of detailed soil survey, the 13 physico-chemical properties were collected from the 125 series of upland soil series description. The representative value and the weighted mean values by distributed area with grouping of textural class and relationship among the soil physico-chemical properties and regression equations were evaluated by computer analysis. Available water contents of fine silty and fine clayey at the topsoil were the highest by 10.4-16.0% than the other textures. Soil pH of sandy textured at the subsoil was the highest, but organic matter content was the lowest. Cation exchange capacity and base saturation were unaffected or increased by the increase of clay or silt content. The base saturation of sandy and fine clayey were the highest. Distribution of 1% clay and 1% OM on the cation exchange capacity in coarse silty were 4.38, 6.11 in topsoil and 0.03, 1.39me/100g in the subsoil, respectively. Increase of field capacity per 1% OM in coarse loamy were 3.96% in topsoil, 3.92% in subsoil, respectively.

고추 連作地 土壤의 物理的 特性

許奉九 경희대학교 부설 비교문화연구소 1992 硏究論文集 Vol.13 No.-

This study was conducted to obtain the basic information for causes and countermeasures of successive cropping injury. The soil environmental factors, physical properties and yield of red pepper were investigated and analyzed a t 61 farmer's fields of red pepper in the three chief producing areas, Jungwon, Euiseong and Imshil. Distribution of sandy loam and loam were highest by 82% in the successive cropping fields of red pepper than the other soil textures. Mean values of solid, liquid and air phase in the subsoil were 47.5, 19.8 and 32.7% respectively. Also mean values of cultivated depth and root zone were 16.4 cm and 25.3 cm. When the successive cropping years increased, soil hardness and contraction ratio were also increased, and s o was the leaf area. The red pepper yield were positively correlated with elevation, air phase and slope, but were negatively correlated with solid phase, liquid phase and contraction ratio. Highest correlation coefficients were obtained between the red pepper yield and air phase in soil