수도권 매립지 주변의 지표수 오염에 관한 연구

이인현,장원,백영,도갑수,최재규 한국환경과학회 1997 한국환경과학회지 Vol.6 No.6

In order to analyze the water quality variation of surface water around the Sudokwon landfill site, seasonal variations of water temperature, pH, DO, BOD, COD, SS, NH_3-N. NO_2-N, and NO_3-N were examined at 10 sites from January to December, 1996. It was found that the estimates of COD, DO, SS, and NH_3-N were increased compared with the results of environmental impact assessment carried out in 1988. Higher estimates of COD, DO, and SS were due to industrial and agricultural wastewater, and the increase of NH_3-N at Jangdo reservoir site was due to the leachate from the landfill. In particular, the estimate of SS was found to be increased by the soil wash from the landfill during the heavy rainy days.

Langendorff Isolated Heart Perfusion for Evaluation Method of Cardiac Function in Rats

Gyu Kap Choi(최갑규),Su Jin Yim,Chang Hun Choi,Joung Woo Lee,Gyung Taek Hwang,Joung Wook Seo 한국실험동물학회 2009 한국실험동물학회 학술발표대회 논문집 Vol.2009 No.2

경영전략과 발생액의 질

최규담 ( Gyu Dam Choi ),김갑순(교신저자) ( Kap Soon Kim ),유현수(공동저자) ( Hyun Soo Ryu ) 한국회계학회 2016 회계저널 Vol.25 No.3

본 연구는 발생액의 질이 기업에 대한 포괄적인 상황정보(underlying factor)인 경영전략에 의해 설명될 수 있는지에 대한 실증적 연구이다. 기업을 경영전략의 특성에 따라 구분하는 경우 개별적인 변수들이 제공하지 못하는 포괄적이고 중요한 정보를 제공할 가능성이 높다. 따라서, 경영자의 회계선택 결과가 반영된 발생액의 질을 분석함에 있어서도 경영전략에 따른 특성을 반영할 필요가 있는지를 확인하고자 하는 것이다. 즉, 발생액의 질에영향을 미치는 통제변수를 모두 통제하고서도 경영전략이 발생액의 질을 설명하는지 여부에 대하여 분석하였다. 한편, 일반기업과 기업규모, 정부지원제도 등 경영환경에 있어 그특성에 있어 차이가 있는 중소기업이라는 사실이 경영전략과 발생액의 질 간의 관계에 영향을 미치는지에 대하여도 추가적으로 검토를 하였다. 발생액의 질을 종속변수로 하고 경영전략지수를 설명변수로 한 (가설 1)에 대한 분석결과는 발생액의 질의 측정치와 경영전략지수는 유의한 양(+)의 관계가 있었고 선도형이 다른 유형보다 발생액의 질의 측정치가 더 높았다(즉, 발생액의 질이 더 낮았다). 즉, 선도형은 발생액 이익조정의 유인과 기회가 많아서 발생액 이익조정을 지속하여 재량적 발생액의 크기가 더 커서 발생액의 질이 더 낮고 방어형은 원가최소화와 위험회피에 주안점을 두므로 적발위험이 큰 발생액 이익조정을 지속하기가 어려워 상대적으로 재량적 발생액의 크기가 더 적어 발생액의 질이 더 높았다. 한편, (가설 2)의 분석결과 중소기업일 경우 경영전략이 발생액의 질에 미치는 영향이 확대(즉, 경영전략이 발생액의 질에 미치는 영향력이 상대적으로 더 증가)되는 것으로 나타났다. 본 연구의 결과는 개별적인 특성 정보가 아닌 포괄적인 상황정보인 경영전략이 발생액의 질과 관련성이 있을 수 있다는 점을 실증하였고, 중소기업인 경우에는 소유경영 등으로 그러한 관련성이 더 증가할 것이라는 점을 실증하였다는 점에서 큰 의미가 있다. We investigate whether a firm’s business strategy is associated with its accruals quality. We predict that accrual quality of a firm close to prospector is lower than close to analyzer and defender (Hypothesis 1). Further, we investigate whether the fact that a firm is a small and medium-sized enterprise under the Korean law affects the association between business strategy and accruals quality (Hypothesis 2). Our study is motivated by recent researches showing that business strategy measured by the Miles and Snow (1978, 2003)``s typology is associated with financial reporting decision-making activities (Bentley et al. 2013) and that accrual based earning management by small and medium-sized enterprises (SMEs) are bigger than by non-SMEs (Choi, et al 2010). While many prior studies have investigated what can more explain incentives and/or opportunities for accrual based earning management, a firm’s business strategy may play a certain role as an underlying factor for them since it is more comprehensive and generalizable across industries than those specific individual variables previously considered for accrual based earning management. The business strategy may provide an even broader understanding of the factors that are ex ante determinants of accrual based earning management. According to the Miles and Snow (1978, 2003), prospector focuses on innovation, pursue new products and geographic markets and is more likely to be aggressive. Therefore, prospector has high growth potential, long-term stock incentive schemes and high level of capital needs, which are positively related to incentives of accrual based earning management, and unstable organization process and complex structure, which are opportunities for accrual based earnings management. By contrast, defender focuses on comparatively sound, stable and predictable areas and their aversion to risk and uncertainty(e.g., reputation costs associated with earnings management) would lead them to be passive in aggressive accrual based earnings management. To address our research questions, we used DD (Dechow and Dichev 2002) for measuring accruals quality. We also classified each firm-year sample into three strategy types (i.e., prospector, analyzer and defender) whose STRATEGY score are 24-30, 13-23 and 6-12, respectively. STRATEGY score is measured based on six (6) factors from prior literature (e.g., Choi et al. 2015; Bentley, et al. 2013 and Higgins et al. 2015) that reflect different facets of the strategy: (1) the ratio of research and development to sales, (2) the ratio of employees to sales, (3) a growth opportunity measure (market-to-book ratio), (4) the ratio of marketing (SG&A) to sales, (5) employee fluctuations (standard deviation of total employees), and (6) capital intensity (net PPE scaled by total assets). Each of the six measures is intended to capture different elements of a firm’s business strategy. We find from the test of Hypothesis 1 that DD value (accrual quality is better (poorer) when DD value is lower (higher) (i.e., the size of accrual is lower (higher)) are positively (+) associated with the strategy score at 1% significance level, which is consistent with our anticipation. We also find that DD value under prospector group is higher than that under defender group. These results indicate that the accruals quality of the firms closer to prospector is significantly poorer than those closer to defender. However, we could not entirely rule out the possibility that the higher DD under prospector group is interpreted as signaling by the management``s expectation of the positive future economic substance. The results of Hypothesis 2 test show that the association between accruals quality and business strategy become stronger (i.e., positive (+)) when the firms are small and medium-sized enterprises (SMEs). In other words, the result indicates that accruals quality of small and medium-sized enterprises (SMEs) become much poorer than non-small and medium-sized enterprises (non-SMEs) even if both have the same strategy score. Our study is important since it helps provide a better understanding of the factors that affect a firm’s accrual quality. Further, our study enhances the understanding of features of small and medium-sized enterprises by showing that the relation between the accrual quality and business strategy is strengthened by SME. However, our study is limited in that the possibility that such positive (+) relationship between business strategy and the size of discretionary accruals may be signaling of the positive future economic substance is not been empirically and separately studied.

Immunosuppressive effect by prednisolone in rabbits

Gyung-Taek Hwang,Gyu-Kap Choi,Hee-Bok Lee,Woo-Hyuck Choi,Su-Jin Yim,Na-Yeon Choi,Chang-Hun Choi,Joung-Woo Lee,Sang-Kyum Kim,Bong-Hee Kim,Joung-Wook Seo 한국실험동물학회 2010 한국실험동물학회 학술발표대회 논문집 Vol.2010 No.8

Resistivity Increase in 6H-SiC Crystal Grown with Simple Modification in PVT Process

Choi, Jung Woo,Park, Jong Hwi,Seo, Jung Doo,Kim, Jung Gyu,Kyun, Myung Ok,Ku, Kap Ryeol,Kim, Young Gon,Choi, Su Hun,Lee, Won Jae Trans Tech Publications, Ltd. 2018 Materials science forum Vol.924 No.-

<P>6H-SiC single crystal was grown with simple modification in PVT process to investigate the aspect of resistivity change in crystal. The modified process consisted of a new initial step to get rid of impurities in the growth cell before the main growth of SiC crystal. The new step in the modified process was designed to consist of higher temperature than the growth temperature for sublimation of impurities. SiC crystal grown with using 2 times of impurities sublimation process (ISP) step exhibited lower variation of resistivity value on whole wafer than SiC grown using with 1 time. With implementation of new modified step in growth process, SiC single crystal with resistivity value above 10<SUP>3</SUP>Ωcm could be obtained by simple PVT process and conventional low-purity SiC source material.</P>

경영전략과 이익조정

최규담 ( Gyu Dam Choi ),김갑순 ( Kap Soon Kim ),유현수 ( Hyun Soo Ryu ) 한국회계학회 2017 회계학연구 Vol.42 No.1

본 연구는 기업에 대한 포괄적인 상황정보인 경영전략이 경영자의 재량적 회계선택을 설명할 수 있는가 대한 실증연구이다. 기업을 경영전략의 특성에 따라 구분하는 경우 개별적인 변수들이 제공하지 못하는 포괄적이고 중요한 정보를 경영전략이 제공할 가능성이 높다. 따라서 이익조정과 같은 경영자의 회계선택을 분석함에 있어서도 경영전략에 따른 특성을 반영할 필요가 있는지를 확인하고자 하였다. 즉, 상향의 발생액 이익조정과 실제이익조정을 구분하고 여기에 영향을 미치는 통제변수를 모두 통제하고서도, 경영전략이 상향의 발생액 이익조정과 실제이익조정을 설명하는지 여부에 대하여 실증분석하였다. 상향의 발생액 이익조정을 종속변수로 한 (가설1)에 대한 분석결과, 경영전략지수와 유의한 양(+)의 관계를 보여주었고 선도형에 가까워질수록 다른 유형보다 상향의 발생액 이익조정이 더 높았다. 반면, 실제이익조정을 종속변수로 한 (가설2)의 분석결과, 대체로 경영전략지수와 유의한 음(-)의 관계를 보여주었고 선도형에 가까워질수록 다른 유형보다 실제이익조정 수준이 더 낮았다. 즉, 선도형은 상향의 이익조정의 유인과 기회가 많지만, 과잉생산이나 연구개발비와 광고선전비 등 재량비용을 감축시켜서 실제이익조정 수준을 높이는 행동보다는 발생액이익조정을 지속할 가능성이 높다. 반면, 방어형은 원가최소화와 위험회피에 주안점을 두므로 적발위험이 큰 상향의 발생액 이익조정보다는 실제이익조정에 더 적극적인 것일 가능성이 높다. 본 연구의 결과는 개별적인 특성 정보가 아닌 포괄적인 상황정보인 경영전략이 상향의 발생액 및 실제 이익조정 발생 수준과 관련성이 있을 수 있다는 점을 시사하고 있고, 상향의 발생액 이익조정과 및 실제이익조정 간의 관계가 상호보완성을 통제한 후에도 경영전략 측면에서 후속적인 또는 선택적인 관계에 있을 수 있다는 가능성을 확인하였다는 데 큰 의미가 있다. This study examines the association between a firm`s business strategy under Miles and Snow (1978, 2003) business strategy typology and earning management. We investigate whether a firm`s business strategy is associated with its accrual-based earning management(AEM). We predict that prospectors engage in higher level of AEM than other groups based on the prior literatures where prospectors are positively related with tax avoidance and tax avoidance is positively associated with AEM. Further, this study examines whether a firm`s business strategy differentiate the preference of selective earning management methods, by investigating whether there happens preference between AEM and real activities-based earnings management(REM) by strategic type. We anticipate that prospectors have lower REM than other groups, assuming that prospectors pursue long-term real economic performance, avoid REM activities which ruin the brand power or product value. The results of both tests are consistent with our anticipation. AEM under prospector are greater than other groups, and the association between REM and prospector are significantly negative (-). Our study is important since it helps provide a better understanding of the factors that affect a firm`s propensity to selectively engage in AEM or REM.

경영전략과 조세회피

최규담 ( Gyu Dam Choi ),김갑순 ( Kap Soon Kim ),유현수 ( Hyun Soo Ryu ) 한국회계학회 2015 회계학연구 Vol.40 No.5

본 연구는 Miles and Snow(1978, 2003)의 경영전략 분류에 따른 선도성(先導性)의 차이가 조세회피 수준에 영향을 미치는지에 대한 실증연구이다. 최고경영진의 경영전략적 특성은 신시장 또는 신제품에 대한 접근방식, 위험에 대한 태도 등에 영향을 미칠것이다. 그리고 이러한 경영전략상 특징은 종국적으로 조세전략에도 영향을 미쳐 조세회피수준에 차이를 가져올 것이라는 것이 본 연구에서 확인하고자 하는 가설의 배경이다. 이를 위해 2001년부터 2013년까지 한국거래소에 상장된 기업 3,707개의 표본을 대상으로 방어형(defender)보다 선도형(prospector)형에 가까울수록 조세회피 수준이 더 높을 것(가설1)이고 조세회피 측정치의 변동성도 더 클 것(가설2)이라는 가설을 검증하였다. 한편, 조세혜택이 많은 중소기업 해당 여부가 경영전략과 조세회피 수준 사이의 관계에 영향을 미칠 것(가설3)이라는 가설도 검증하였다. 설명변수인 경영전략지수(STRATEGY_INDEX)은 Miles and Snow(1978, 2003) 이론에 따라 선행연구에서 사용된 지표를 참조하여 연구개발비비율, 직원수비율, 주가순자산비율, 마케팅비용비율, 직원수변동 및 자본집약도라는 6개 요소별 측정치를 해당 산업-연도에서의 상대적 순위에 따라 산출하였다. 종속변수인 조세회피 수준은 유효법인세율(BOOK_ETR), 현금유효법인세율(CASH_ETR), 재무이익과 보고이익의 차이(BTD) 및 재량적 BTD(DD_BTD)의 네 가지 방법으로 측정하였다. (가설1)에 대한 분석결과, 유효법인세율(BOOK_ETR), 현금유효법인세율(CASH_ETR), BTD 및 재량적 BTD(DD_BTD) 모두 1% 내지 10%의 수준에서 경영전략지수가 높아지는 경우 조세회피 수준이 높아지는 것으로 나타나 예측과 일치하였다. (가설2)에 대한 분석결과, 유효법인세율(BOOK_ETR)과 현금유효법인세율(CASH_ETR)의 변동성은 경영전략지수와 유의한 양(+)의 관계가 나타났다. (가설3)의 분석에서 우리나라의 중소기업일 경우 경영전략이 조세회피수준에 미치는 영향이 감소하여 기업의 조세관련특성(tax status)에 따라 경영전략이 조세회피에 미치는 영향도 달라질 수 있다는 것을 발견하였다. 본 연구 결과는 기업의 경영전략이 선도형에 가까워질수록 신제품이나 신시장을 적극적으로 찾아 나서기 때문에 조세회피 기회가 더 많고 이를 충분히 활용한다고 해석할 수 있다. 본 연구는 조세회피 수준에 영향을 미치는 요인으로 기업특성 변수를 개별적으로 고려하는 대신 ‘경영전략지수’라는 종합측정치를 사용하였다는 점에서 큰 의미가 있다. The "tone at the top" which the executives set or the executives’ willingness to take strategic risks in their competitive markets spills over into specific operation areas including tax planning or tax strategy. Furthermore, such top management’s tone about corporate culture or risk tolerance are also most effectively implemented into a firm``s business strategy. Accordingly, it might be inferred that there is some association between a firm``s business strategy and its tax strategy. While many studies are investigating what can more explain reasons or motivations for tax avoidance, a firm’s business strategy may provide the approach which is more comprehensive and generalizable across industries than those specific individual variables previously considered for tax avoidance. The business strategy provides a theoretical background for an even broader understanding of the factors that are ex ante determinants of tax avoidance level. Ittner et al. (1997), Higgins et al. (2015) and Bentley et al. (2013) are main prior accounting researches that used a comprehensive and composite measure of business strategy as an explanatory variables. Such prior research are all based on Miles and Snow(1978, 2003)’s strategy theory. According to the Miles and Snow(1978, 2003), prospectors focus on innovation, pursue new products and geographic markets and are more likely to be aggressive, which have relatively more tax planning opportunities. Further, given that their products tend not to have readily available substitutes, prospectors are less concerned about negative publicity arising from tax avoidance. By contrast, defenders focus on comparatively sound, stable and predictable areas and put the stress on the economy of scale. defenders`` aversion to risk and uncertainty also suggests that given the set of tax opportunities available, they would avoid tax less aggressively. Since their products have viable substitutes, defenders could incur reputation costs associated with tax avoidance. Using the Miles and Snow(1978, 2003) theoretical business strategy framework, this study examines the relation between the aggressiveness of a firm’s business strategy and tax avoidance level for the Korean listed companies. We first investigate whether a firm’s business strategy aggressiveness is associated with its level of tax avoidance and predict that firms close to prospector engage in more tax aggressive behaviors than those close to defender(Hypothesis 1). Next, we investigate the association between a firm’s business strategy aggressiveness and volatility of firms’ tax avoidance and predict that the firms close to prospector have more volatility in their measures of tax avoidance than those close to defender(Hypothesis 2). We finally investigate the fact that a firm is a small and medium-sized enterprise under the Korean law affect the association between business strategy and the level of tax avoidance. To address our research questions, we used four alternative tax avoidance measures (the book and cash effective tax rate, BTD and DD BTD. We also compute a discrete STRATEGY composite index measure(STRATEGY_INDEX), which proxies for a firm’s business strategy aggressiveness. This measure is based on variables from prior literature (e.g., Ittner et al. 1997; Bentley, et al. 2013 and Higgins et al. 2015) that reflect different facets of this strategy: (1) the ratio of research and development to sales, (2) the ratio of employees to sales, (3) a growth opportunity measure (market-to-book ratio), (4) the ratio of marketing (SG&A) to sales, (5) employee fluctuations (standard deviation of total employees), and (6) capital intensity (net PPE scaled by total assets). Each of the six measures is intended to capture different elements of a firm’s business strategy. We find from the test of Hypothesis 1 that four (4) measures of tax avoidance level have positive (+) associations with the business strategy aggressiveness, which is consistent with our prediction. From the test of Hypothesis 2, we also find that the association between a firm’s business strategy aggressiveness and volatility of firms’ tax avoidance is positive (+) for all measures, provided that statistical significance is found only for two tax avoidance measures(BOOK_ETR and CASH_ETR). The test of Hypothesis 3 indicates that a small and medium-sized enterprise(SME) reduces the positive (+) the association between the business strategy aggressiveness and tax avoidance level. The results above suggest that a firm with aggressive business strategy engages in more aggressive tax avoidance activities since it pursues new product and new geographic markets entailing more tax avoidance planning opportunities. However, such aggressive tax avoidance activities are comparatively weaker in small and medium-sized firms than large firms even if they are pursuing aggressive business strategy. Our study is distinct from the prior tax literature (i.e., Higgins et al. 2015) in several ways: First, we separate SMEs from non-SMEs at the same level of business strategy, and we found that the level of tax avoidance of SMEs is lower than that of non-SMEs. Second, this study is for the Korean firms which are affected by the Korean specific management system and tax regime that are different from those of U.S. This study considered the Korean specific situations (e.g., 2009 is excluded from the sample due to the external shock (i.e., international financial crisis) and other control variables such as operating cash flow(OCFS), management ownership(MOWN) and foreign investor‘s shareholding(FSH) and SMEs(SMS) which are associated with tax avoidance under prior Korean researches. Third, we conducted both one (1) dummy regression model using samples of only prospector and defender group and the continuous variable model rather than 2-dummies regression model used by Higgins et al. (2015). Fourth, we conducted a robust test to investigate whether 6 facets composing the strategy are endogenously related with the tax avoidance level and factor analysis to test whether our strategy index is much stronger than the common factor. This research is important because it helps provide a better understanding of the factors that affect a firm’s propensity to engage in aggressive tax avoidance behavior. The distinguishing feature of our study is that it is grounded in a theoretical framework that is used to make clear predictions regarding the link between the aggressiveness of a firm’s business strategy and its tax aggressiveness.

The role of aquatic ecology in constructed wetlands using physico-chemical characteristics and contribution of microorganisms in sediment

Sang Gyu Lee(이상규),Dong-Cheol Seo(서동철),Se-Won Kang(강세원),Ik-Won Choi(최익원),Byung-Jin Lim(임병진),Jong-Hwan Park(박종환),Kap-Soon Kim(김갑순),Jun-Bae Lee(이준배),Jong-Soo Heo(허종수),Ju-Sik Cho(조주식) 한국토양비료학회 2011 한국토양비료학회 학술발표회 초록집 Vol.2011 No.10

The Quality Investigation of 6H-SiC Crystals Grown by a Conventional PVT Method with Various SiC Powders

Yeo, Im-Gyu,Lee, Tae-Woo,Lee, Won-Jae,Shin, Byoung-Chul,Choi, Jung-Woo,Ku, Kap-Ryeol,Kim, Young-Hee The Korean Institute of Electrical and Electronic 2010 Transactions on Electrical and Electronic Material Vol.11 No.2

In this paper, we investigate the quality difference of SiC crystals grown by a conventional physical vapor transport method using various SiC powders. While the growth rate was revealed to be dependent upon the particle size of the SiC powder, the growth rate of SiC bulk crystals grown using SiC powder with a smaller particle size (20 nm) was definitely higher than those using lager particle sizes with $0.1-0.2\;{\mu}m$ and $1-10\;{\mu}m$, respectively. All grown 2 inch SiC single crystals were proven to be the polytype of 6H-SiC and the carrier concentration levels of about $10^{17}\;cm^3$ were determined from Hall measurements. It was revealed that the particle size and process method of SiC powder played an important role in obtaining a good quality, high growth rate, and to reduce growth temperature.

소프트웨어 형상관리 도구에서의 관계분석 및 변경통보 방법 구현

신규상(Shin Gyu Sang),김창갑(Kim Chang Kap),최청림(Choi Chong Lim) 한국정보과학회 1993 한국정보과학회 학술발표논문집 Vol.20 No.1

소프트웨어 형상관리(Software Configuration Management : SCM)는 소프트웨어 부품들의 유기적 배열을 가시화하여 제품의 완전성을 유지함으로서 품질을 향상시키기 위한 관리방법이다. 소프트웨어의 구성 요소인 형상항목(Configuration Item)들은 변화를 거듭하면서 진화를 하고 상호간에 다양한 관계를 가지게 된다. 소프트웨어의 규모가 커짐에 따라 이러한 변화 및 관계도 복잡해진다. 따라서 개발자들은 형상관계의 다양한 변화를 인식하기가 쉽지 않다. 이에 따라 형상항목간의 관계분석과 비정상적인 변경에 대한 통보기능을 제공하는 것이 매우 중요하다. 본 논문에서는 형상관계분석에 대한 접근방법을 소개하고 이를 시제적, 구조적 및 파생적관계의 세가지 유형으로 분류하고, 변경통보 기능 측면에서는 CAD(Computer Aided Design) 데이타베이스에서 버젼관리를 위한 변경통보 기능으로 제안된 Chou의 규칙을 소프트웨어 형상관리에 적용할 때의 문제점을 제시하고 이를 수정한 변경통보 규칙을 제안하였다. 아울러 관계분석 및 변경통보 기능을 개발이 완료된 형상관리 지원도구에 구현된 사례를 제시하였다.