제주도내 부락공동목장에 있어서 개량목초의 계절별 영양성분 및 식생구성율변화에 관한 연구

김문철,김중계,김승찬 ( Moon chul Kim,Jung kye Kim,Seung chan Kim ) 한국축산학회 1983 한국축산학회지 Vol.25 No.4

To investigate the condition of improved grassland after 2-15 years establishment, six co-operative village farms were surveyed during Spring, Summer and Autumn. The results obtained were as follows. 1. The average daily weight gain of cross bred cattle was investigated and gains were found to be closely related to pasture yields. Yield declined as pastures got older. 2. Despite it being 15 years older, Ohra grassland, because of correct annual fertilizer application, compared favoriously with other farms. 3. The average botanical composition of the selected six farms was; 16% grass (tall fescue, orchardgrass, and ryegrass.), 9% legume (ladino clover), and 24% others (native grasses and weeds). Haweon farm after 2-5 years establishment had a weed composition of 8% compared with an average of 25% for other farms. 4. The chemical composition of surveyed improved pasture was 19.25% crude protein, 13.38% crude fiber, 8.85% Ash and 2.88% ether extract. 5. The percentage crude protein decreased as season advanced as follows: Spring 26.03%, summer 17.62% and Autumn; 14.4%. There was also a significant relationship between crude protein and daily weight gain.

제주화산회토양에 있어서 목초의 인산이용에 관한 연구 2 . 흑색화산회토에서 orchardgrass 와 Iadino clover 의 용인과 인광석 이용

김문철,정창조,김동암 ( Moon chul Kim,Chang cho Choung,Dong am Kim ) 한국축산학회 1985 한국축산학회지 Vol.27 No.1

The growth responses of Dactylis glomerata and Trifolium repens to fused-phosphate and rock-phosphate were compared on the very dark brown and black volcanic grassland soil in the outdoor pot experiment. The results obtained were as follows. 1. Dry matter yield of orchardgrass and ladino clover on black soil increased as affected by fertilizer levels applied. There was a rapid increase in dry matter yield of orchardgrass, but a slow increase in ladino clover, only about half the dry matter yield compared to orchardgrass. 2. There was a similar effect on the DM of orchardgrass when fused phosphate was applied compared to rock-phosphate. However, in the case of ladino clover, there were greater dry matter yields with the application by fused phosphate than with rock phosphate. 3. The phosphorus content of orchardgrass grown in black soil increased according to the level of fertilizer applied. The orchardgrass to which fused phosphate was applied contained more p-concentration than that to which rock phosphate was applied. But that of ladino clover was not affected according to fertilizer levels applied. 4. In these two species investigated, there was no marked difference in Ca, Mg, and K content according to papplication level, method of mono-culture or mixture, and kind of phosphate fertilizers.

제주도내 마을공동목장의 초지관리 이용 및 식생상태의 조사

김문철,박희석,이수일,김태구 ( Moon Chul Kim,Hee Seok Park,Su Il Lee,Tae Gu Kim ) 한국축산학회 1986 한국축산학회지 Vol.28 No.8

Pasture management and utilization for beef production, and botanical composition of the pasture on 81 cooperate village farms in Cheju-Do were surveyed through questionnaires and site visits. The study period was 28 days from October 2 to October 30, 1985. The pasture consisted of 45% improved grassland, in which 24.3% of grass species were imported. The improved pastures were fertilized once a year 100-150㎏ urea/㏊. Grazing period of the pastures was about 5 months, beginning late April or early May (60.5% of the pastures) and ending early-or mid-November (80.3%). Distribution of types of vegetation was, in order of magnitude, native pasture (38.7%), improved pasture (24.3%), shrub(10.0%), unfavorable weeds (8.3%). Species found with the highest percentage was Zoysia japonica (73.9%) in the native pasture, Festuca arundinacea (40.3%) in the improved pasture and Pterfdium aquilium (54.4%) among unfavorable weeds.

도입 청예맥류 Triticale 의 제주지역 적응성에 관한 연구

김문철,정창조 ( MOON CHUL KIM,CHANG CHO CHUNG ) 한국축산학회 1978 한국축산학회지 Vol.20 No.3

This experiment was carried out to evaluate the triticale as a green forage at the National University Livestock Research Farm, JEJU, during the period of October, 1976-September, 1977. The forage crops referred to are triticale, barley, wheat and Italian ryegrass. The results obtained are as follows: 1. In all cases, at maxium growth, forage crops mixed with hairy vetch gave better results than these grown separately. plant heights in order of merit, Italian ryegrass (140.5㎝), wheat(106.4㎝), triticale(102.9㎝) and barley(82.9㎝). 2. In the case of mixed treatments the botanical composition was changed from grass domination in early stages of growth to hairy vetch domination at advances growth and cutting times. 3. Total yield of freshly cut green forage material per 10a, Italian ryegrass(1.314㎏), wheat(530㎏), barley(433㎏), and triticale(423㎏). A high statistical significance was obtained in dry matter yield of the mixed treatments compared with the pure one (p$lt;0.01). There eras highly a significant difference between Italian ryegrass and the other species(p$lt;0.01). But no significant differences were found when the other species were compared with each other. 4. The nutritive value of forages was highest in the early stage of growth, and became progressively lower as the plants advanced in maturity. Forages which included vetch appeared to be higher in digestibility than these some sown singly, Italian ryegrass among the fewer species showed the highest digestibility coefficient.

제주화산회토양에 있어서 목초의 인산이용에 관한 연구 1 . 농암갈색 화산회토양에 있어서 목초류의 인산비료이용

김문철,정창조,김동암 ( Moon chul Kim,Chang cho Choung,Dong am Kim ) 한국축산학회 1985 한국축산학회지 Vol.27 No.2

This study was carried out to determine the effect of phosphorus fertilizer in very dark brown volcanic ash soil. These trials were made to evaluate the dry matter yield and mineral concentration response of orchardgrass, perennial ryegrass, tall fescue, reed canarygrass and ladino clover. 1. On very dark brown soil, the best adapted pasture species were orchardgrass and ladino clover. Their dry matter yield increased with increasing levels of phosphorus fetilizer. 2. In proportion to the phosphorus application level, the phosphorus content of passture species increased. This increase was greater in legume species than in grass species. 3. Phosphorus application levels had little effect on Cai Mg and K content, but when no phosphorus was applied, the Ca, K and Mg content was higher. 4. With increased phosphorus application levels, the percentage N of grass species investigated decreased, while in legume species the N percentage increased.

Italian ryegrass , Orchardgrass 및 Ladino clover 의 파종비율이 초년도에 있어서 목초의 생장 , 수량 및 식생비율에 미치는 영향

김문철,김동암 ( Moon Chul Kim,Dong Am Kim ) 한국축산학회 1976 한국축산학회지 Vol.18 No.2

This experiment was carried out to determine the effects of different seeding rats of Italian ryegrass (Lolium multiflorum), orchardgrass(Dactylis glomerata) and ladino clover (Trifolium repens) on the establishment of pasture species, and yield and botanical composition of pasture mixtures in the seeding year over a period of 7 months from March to September, 1975. Five different seeding rates of Italian ryegrass (subplot treatments) 0, 0.5, 1.0, 1.5 and 2.0㎏ per 10a mixed with two different seeding rates of orchardgrass-ladino clover (mainplot treatments), such as 1.0㎏ of orchard grass with 0.1㎏ ladino clover (M₁) and 2.0㎏ orchardgrass with 0.2㎏ of ladino clover (M₂) were arranged as a split-plot design with three replications. The results obtained are as follows: 1. At the early stage of the experiment, the total dry matter yield of pasture species was significantly increased with increase in the seeding rates of Italian ryegrass, whereas no increasing effect was found when the seeding rates of Italian ryegrass(subspecies) increased at the final stage. 2. At the early stage, the different seeding rates of orchardgrass-ladino clover (keyspecies) had no effect on the total yield of pasture species, while at the final stage the total yield of pasture species was significantly increased in high seeding rates of orchardgrass-ladino clover. 3. Over the experimental period, the increase in the total dry matter yield of pasture species was proportional to the increase of Italian ryegrass seeding rates, but no difference was found between two seeding rates of orchardgrass-ladino clover. However, there was a significant interaction between the seeding rate of orchardgrass-ladino clover and that of Italian ryegrass for the dry matter yield of pasture species. 4. It was found that the dry matter yield of weeds decreased with increase in the rate of each pasture species over the experimental period. 5. In the seedling establishment of pasture species, no significant difference way found among different see3ing rates of Italian ryegrass, orchardgrass and ladino clover. 6. The total tiller number of orchardgrass and the node number of ladino clover per 600 em2 were proportionally decreased as the seeding rates of Italian ryegrass increased, however, the node number of ladino clover was increased when the seeding rates of Italian ryegrass increased. 7. At the early stage of the experiment, the botanical compositions of orchardgrass and ladino clover were decreased in proportion to the increasing seeding rates of Italian ryegrass. Nevertheless, there was a trend towards depression with slow curve on botanical compositions of orchardgrass and ladino clover in the high seeding rate of the key species. The different seeding rates of Italian ryegrass at the final stage gave no clear effects on the botanical compositions of each pasture species.

연구논문 : 영업손익의 공시 등에 관한 연구

김문철 ( Moon Chul Kim ),전영순 ( Young Soon S. Cheon ) 한국회계학회 2012 회계저널 Vol.21 No.4

영업손익은 기업의 경영성과를 나타내는 가장 핵심정보 중 하나라고 할 수 있으며 따라서 과거의 우리나라 회계기준(이하 ``K-GAAP``)에서는 손익계산서상 영업손익의 구분 표시를 의무화하였다. 그러나 국제회계기준(이하 ``IFRS``)에서는 영업손익에 대한 개념자체가 없으며 영업손익의 구분 표시도 요구하지 않고 있다. 따라서 초기의 한국채택국제회계기준(이하 ``K-IFRS``)은 영업손익의 공시를 의무화하지 않았는데, 그 결과 K-IFRS를 조기 도입한 일부기업은 영업손익 자체를 공시하지 않았으며 영업손익을 공시한 기업 간에도 기업마다 상이한 영업손익 공시가 이루어졌다. 이에 따라 한국회계기준원은 2010년 11월 K-IFRS를 개정하여 영업손익의 공시를 의무화하였다. 그러나 개정된 K-IFRS에서도 영업손익의 정의나 구성 항목을 규정하지 않아 기업마다 상이하게 영업손익을 산정하였으며 이로 인해 재무정보의 비교가능성 문제가 제기되었다. 따라서 본 연구에서는 영업손익의 정의 및 그 구성항목에 대한 지침의 필요성을 살펴보고 영업손익 공시에 관한 개선방향을 제안한다. 이를 위해 영업손익 공시와 관련된 국내·외 실무동향 및 학술연구를 검토하고, 설문조사를 통해 영업손익에 대한 재무제표 이용자들의 정보요구를 파악하며, 설문조사 결과에 기초하여 다양한 방법으로 영업손익을 정의한 후 이들 영업손익의 주가관련성을 비교분석한다. 본 연구의 주요 결과는 다음과 같다. 일반적으로 국제회계기준을 비롯하여 외국의 회계기준에서는 영업손익에 대한 정의를 제시하지 않고 있다. 그러나 많은 국가들이 회사법이나 거래소 상장규정을 통해 영업손익의 별도 표시를 요구하고 있는 것으로 나타났다. 주요 정보이용자와 회계전문가를 대상으로 실시한 설문조사 결과, 응답자 대다수가 영업손익 정보의 유용성에 대해서 공감하였으나 현행 K-IFRS 영업손익 공시규정의 충분성에 대해서는 다소 부정적인 응답을 보였다. 또한, 응답자들은 과거 K-GAAP에서 정의한 영업손익을 가장 선호하였으나 광의의 영업손익도 중요 정보로 인식하는 것으로 나타났다. 영업손익의 주가관련성 분석에서도 K-GAAP에서 정의한 영업이익의 주가관련성과 기타 영업활동관련 손익을 포함한 광의의 영업손익의 주가관련성 사이에 유의한 차이가 없는 것으로 나타나 설문조사 결과를 지지하고 있다. 설문조사에서 응답자들은 영업손익의 정의나 예시를 규정화하는 것에 대해 높은 지지를 보였으며, 영업손익을 포괄손익계산서 본문에 표시하는 방법을 선호하는 것으로 나타났다. 개별손익항목의 활동별 분류와 관련해서는 전문가들 사이에서도 동일 항목에 대해 이견을 보이고 있다. 이러한 연구결과를 종합적으로 고려하여 본 연구는 영업활동 및 영업손익의 정의를 제시하고, 영업손익의 정의나 그 범위를 규정화하는 방법 및 개별손익항목의 활동별 분류에 대한 개선방안을 제시한다. The result of operating activities is core information to assess firm performance and therefore the Korean GAAP required firms to present ``operating income,`` defined as gross profits minus selling and administrative expenses, as a separate line item in the income statement. On the other hand, International Financial Reporting Standards (IFRS) neither provide the definition of operating activities nor require a separate disclosure of the result of operating activities. When first introduced, the Korean-adopted IFRS (K-IFRS) did not require the separate disclosure of operating income in order to fully follow IFRS. As a result, some of the early adopters of K-IFRS did not disclose operating income. Even among firms that disclosed operating income, the items constituting operating income varied across firms, which in turn hamper comparability of financial information across preparers. In order to facilitate more consistent financial reporting across preparers, the Korea Accounting Standard Board (KASB) revised K-IFRS in 2010 to require firms to disclose operating income. However, since the KASB provides no guidance on what to include in operating income, there are still great variations as to what constitutes operating income. Hence, this study examines whether there is a need for guidance to clarify items to be included in operating income, and makes suggestions regarding how to improve disclosure of operating income. Specifically, we review the practice of and academic research on operating income disclosures, conduct a survey to identify financial statement users` needs for operating income, and conduct empirical analysis for informativeness of various definitions of operating income. The results reveal that in general accounting standards of other countries do not require the separate disclosure of operating income. Nevertheless, many countries require the disclosure of operating income by the Company Act or by the stock exchange listing rules. The survey of financial statement users reveals that while the survey participants agree on importance of operating income information, they display reservation as to whether the K-IFRS requirement is sufficient to provide useful information of operating income. Although the survey participants prefer operating income defined by K-GAAP the most among alternative definitions of operating income, they also recognize importance of operating income that is extended to include other income/loss from operating activities. Furthermore, the survey respondents support the presentation of operating income in the statement of comprehensive income rather than in the notes to financial statements. Operating income defined by K-GAAP and operating income that is extended to include other income/loss from operating activities are equally informative to stock returns, indicating that investors recognize the extended definition of operating income as important as K-GAAP operating income. Based on these results, we provide definitions of operating activities and operating income, and make suggestions as to how to issue regulatory guidance and how to classify income statement items by activity.

재작성된 재무제표의 정보효과에 관한 연구

김문철(Moon Chul Kim),전영순(Young Soon S. Cheon),황인태(In Tae Hwang) 한국경영학회 2007 經營學硏究 Vol.36 No.1

전기오류수정손익의 보고방식에 따른 정보효과 차이분석

김문철(Moon Chul Kim),전영순(Young Soon S. Cheon),황인태(In Tae Hwang) 한국경영학회 2005 經營學硏究 Vol.34 No.6

외부감사인에 대한 품질관리감리제도의 문제점 및 개선방안

김문철 ( Moon Chul Kim ),전영순 ( Young Soon S. Cheon ),최진영 ( Jin Yeong Choe ) 한국회계학회 2011 회계저널 Vol.20 No.3