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      • KCI등재
      • KCI등재

        電氣衝擊이 白鼠의 線條體內 도파민 受容體에 미치는 影響

        박주배,김진수,이정균,김용식 大韓神經精神醫學會 1985 신경정신의학 Vol.24 No.1

        For the purpose of examining the nature of certain psychiatric illnesses on which ECS has some beneficial affect authors observed the effect of ECS on striatal dopamine receptors of male albino Sprague-Dawley rats, divided into twelve groups according to three factors-treatment (ECS, sham-ECS and control), frequency (one time and seven times) and maturity (interval between decapitation and the last treatment). The result is: there was no significant difference between groups. Through the finding of no difference between sham-ECS and control groups we can exclued the possible relationship of nonspecific stress effects induced by sham-ECS with the ECS-induced effect. The finding that there was no significant difference between ECS and control groups was discussed carefully in view of inappropriateness of experimental model. Further well-controlled researches are needed to examine the delayed effect of ECS.

      • KCI등재

        난대 기후대의 상록활엽수림 복원 모형 3 : 남, 동해 몇몇 도서의 관속식물상

        김용식,오구균 한국환경생태학회 1997 한국환경생태학회지 Vol.11 No.1

        1995년 8월부터 10월까지 동남해 도서지방 난대상록수림 지역인 목도, 미조리, 미조도, 까막섬, 애도, 사양도, 외나로도, 금오도, 주도, 미라리, 맹선리, 예송리 지역의 관속식물상을 조사한 바 105과 297속 380종 49변종 1아종 및 4품종 등 총 434종류(taxa)로 조사되었다. 이 중에서 목도에는 32과 53속 50종 6변종 등 총 56종류(taxa), 미조리에는 47과 80속 81변종 및 2품종 등 총 92종류(taxa), 미조도에는 47과 65속 58종 9변종 1품종등 총 68종류(taxa), 까막섬에는 39과 52속 53종 4변종 등 총 57종류(taxa), 애도는 59과 105속 112종 11변종 1아종 등 총 124종류(taxa), 사양도에는 46과 75속 83종 7변종 등 총 90종류(taxa), 외나로도에는 63과 111속 119종 13변종 1아종 및 2품종 등 총 135종류(taxa), 금오도에는 68과 132속 147종 13변종 등 총 160종류(taxa), 주도에는 40과 67속 69종 9변종 등 총 78종류(taxa), 미라리에는 67과 113속 120종 20변종 및 2품종 등 총 142종류(taxa), 맹선리에는 73과 150속 160종 24변종 및 1아종 등 총 184종류(taxa), 예송리에는 79과 156속 172종 24변종 1아종 및 1품종 등 총 196종류(taxa)로 각각 조사되었다. 이들 지역은 상록활엽수림으로 대부분이 천연기념물로 지정되어 있음에도 관리가 매우 미흡하며 지역주민들의 낮은 의식수준으로 계속적인 피해가 우려되는 바, 이들 식물은 종 및 서식처 수준에서의 적극적인 보전대책이 필요하다. The flora of evergreen broad-leaved forest regions in the islands off the south & east seashore was undertaken three times between August to October, 1995. The total number of vascular plants surveyed in the studied areas were summarized as 434 taxa; 105 families 297 genera 380 species 49 varieties 1 subspecies and 4 formas. The vascular plants were classified as 56 taxa 32 families 53 genera 50 species 6 varieties in Mokdo, 92 taxa 47 families 80 genera 81 species 9 varieties and 2 forms in Mijo-ri, 68 taxa 47 families 65 genera 58 species 9 varieties and 1 forms in Mijodo, 57 taxa 39 families 52 genera 53 species 4 varieties in Kkamakseom, 124 taxa 59 families 105 genera 112 species 11 varieties 1 subspecies in Aedo, 90 taxa 46 families 75 genera 83 species 7 varieties in Sayangdo, 135 taxa 63 families 111 genera 147 species 13 varieties in Kumodo, 78 taxa 40 families 67 genera 69 species 9 varieties in Chudo, 142 taxa 67 families 113 genera 120 species 20 varieties and 2 forms in Mira-ri, 184 taxa 73 families 150 genera 160 species 24 varieties 1 subspecies in Maengseon-ni, and 196 taxa 79 families 156 genera 172 species 24 varieties 1 subspecies and 1 forms in Yesong-ni. Conservation measures of evergreen broad-leaved forests in the areas, at both the habitat and species levels, are urgently needed to mitigate against destructive human activities, such as unreasonable management and trampling.

      • KCI등재

        기업의 경제적 특성과 지배구조가 내부회계관리제도의 품질에 미치는 효과

        김용식,황국재,김유찬 韓國公認會計士會 2007 회계·세무와 감사 연구 Vol.46 No.-

        내부회계관리제도는 회계의 투명성 확보를 위한 근본적인 통제절차로서, 최근 실무계와 학계에서는 효과적인 내부회계관리제도 구축을 위한 다각도의 노력이 이루어지고 있다. 이러한 맥락에서 본 연구는 내부회계관리제도 품질의 결정요인을 규명하고, 이에 대한 제언을 모색하고자 한다. 모범규준과 검토기준의 적용을 받는 2006년의 대형 상장법인 464개를 대상으로 실시한 실증분석 결과, 규모가 크고 수익성이 좋은 기업일수록 취약점이 보고될 가능성이 낮아지는 것으로 드러났다. 또한 외부감사인이 유명감사인이거나, 채무위험이 높을수록 취약점이 보고될 가능성이 높아지는 것으로 나타났다. 소유구조의 영향력을 검정한 결과, 지배주주와 외국인 투자자의 경우 지분율이 증가함에 따라 취약점이 보고될 가능성이 낮아지는 것으로 나타났다. 경영자 지분은 취약점이 보고될 가능성과 “U”형태의 비선형관계를 보였다. 즉, 일정수준의 지분까지는 지분의 증가에 따라 취약점이 보고될 가능성이 감소했지만, 일정수준 이상의 지분을 넘어서게 되면 반대로 지분의 증가에 따라 취약점이 보고될 가능성은 증가했다. 본 연구는 내부회계관리제도를 효과적으로 관리⋅운영할 책임이 경영자에게 있다는 점을 강조하고, (1)경영자에 대한 감시메커니즘과 (2)이해관계의 일치를 유도할 수 있는 소유구조의 중요성을 확인하였다. Internal control over financial reporting has long been recognized as an fundamental process for reliability of financial statements. In this context, it is said that the high quality of internal control over financial reporting is an impetus for enhancement of a firm value. In this paper, we examined the determinants of material weakness in internal control system. In addition to the economic factors of firms, we focused on the role of corporate governance for the quality of internal control over financial reporting. The variables of economic factors included firm size, profitability, auditor size and closeness to debt covenant constraints. Also, the variables of corporate governance included the ratio of independent board of directors, the introduction of audit committee, managerial ownership, foreign investors' ownership and controlling owner's ownership. We hypothesized that material weaknesses would be negatively related to firm size, profitability, the ratio of independent board of director, the introduction of audit committee, foreign investors' ownership, and controlling owner's ownership, and positively related to auditor size and closeness to debt covenant constraints. Especially, we hypothesized that the relationship between material weaknesses and managerial ownership would be represented by "U" shaped non-linearity. Based on logistic regression, we tested three models. We constructed the relationship between economic factors and quality of internal control on Model 1, and the relationship between corporate governance and quality of internal control on Model 2. Finally, we constructed Model 3 to reflect the effects of all variables, including both economic factors and corporate governance indicators. The results were consistent with our hypotheses that the material weaknesses were negatively related to firm size and profitability and positively related to auditor size and closeness to debt covenant constraints. In regard to corporate governance, we provided the evidence that the material weaknesses were negatively related to controlling owner's and foreign investors' ownership. We also found the "U" shaped non-linear relationship between material weaknesses and managerial ownership. Focusing on the role of managerial responsibility for effective internal control system, this study emphasized (1) the control environment to monitor manager's action choice and (2) the ownership structure to achieve goal congruence. However, this paper has several limitations. First, the samples size is not enough to represent all firms. It is necessary to interpret these results more cautiously. Second, the portion of the firms with material weakness are low, which may result from review over internal control rather than from audit. In the future research, it is needed to reconsider which is more relevant to investigate internal control by independent auditors, review or audit.

      • 전략적 제휴의 성과 결정요인에 관한 고찰

        김용식,윤수걸 포스코경영연구소 2004 POSRI경영경제연구 Vol.4 No.2

        본 연구의 목적은 전략적 제휴의 성과 결정요인 제계에 관한 기존 문헌 고찰을 기반으로 한 실증연구의 명제를 제시하는데 있다. 이를 위하여 제휴의 성과 결정요인을 제휴의 체결된 단계와 파트너 특성 및 제휴 성립 무 공동운영과정이라는 동태적 차원에서 체계적으로 정리하여 9개의 명제를 주출하였다 먼저, 제휴의 체결 전 단계로서 파트너 기업들간의 명확한 목적의식 설정과 최고겸영자의 높은 참여의지를 맥심요소로 들 수 있다. 파트너 특성으로서 상호보완적 자원 보유 여부, 과거의 제휴 경험이 중요하다. 마지막으로 제휴 성립 후의 조직운영차원에서 중요한 요인들로서 파트너간의 신뢰성, 제휴에 대한 몰입, 갈등 해소를 위한 메커니즘 운영, 합작사업체에 대한 통제 정도, 의사소통의 원활함 등을 들 수 있다. 이러한 분석 제계 및 주출된 명제는 제휴의 중요성과 빈도가 높아지고 있는 현 상황을 고려할 때 기업의 의사결정에 중요 참고자료로 활용할 수 있을 것으로 기대된다. In this study, we identify the determinants of strategic alliance performance from the literature review. For this purpose, after Intensive literature review was conducted, the determinants are categorized into 3-pre-stage of strategic alliance, characteristics of partner, and post-stage of strategic alliance, and 9 propositions are suggested. They are on 1) objective clearness, 2) CEO intent, 3) complementarity of resources , 4) past experience of strategic alliances, 5) trust with partners, 6) commitment in strategic alliances, 7) conflict resolution mechanism 8) control, 9) communication. We expect this study could be used as reference point for decision making as the frequency and importance of strategic alliance are increased.

      • 컴퓨터 自動化 生産시스템 導入 戰略에 관한 硏究

        金容式 圓光大學校大學院 1990 論文集 Vol.5 No.-

        Modern enterprises are understood as organisms which survive in the dynamic aociety. This means that they cannot live or evolve if they fail to adapt effectively to the organizational environment. Managers are interested in the automation of their systems as one of major business strategies to cope with consummer's needs which are getting various and the market share which is undergoing obviously under uncertainty. Factory Automation(FA) which was started with Numerical Control machines is expected to realize the peopleless factory in the near future as micro computers, industrial robots and Flexible Manufacturing Systems(FMS) with Cmputer-Aided Design(CAD), Computer-Aided Manuf-acturing(CAM) and Computer-Aided Engineering(CAE) have been introducing into the organizations. The main objectives of this study are to introduce the basic theory on Manufacturing Automation and the models to evaluate the projects for it and to present basic strategic guidelines to help the managers who are considering with inplementing Computer-Automated Manufacturing Systems. Major findings through this study are as follows; 1. Computer-Sutomated Manufacturing Systems should be designed in the point of view that the managerial departments as well as manufacturing departments are included. Thus Top-down approach must be performed. 2. The evaluation simply by cost-benifit analysis is not sufficient to accept the project because the great amount of cost and the long period of return on investment is necessary, and the effect is difficult to be measured as the system affects the whole organization. Therefor new models which are considered as a long-run and strategic point have been recommended. Futher study is necessary to prove that the findings are acceptable to Korean firms, on which the empirical or case study should be included. The production systems for the manufacturing industry in Korea are far behind those in advanced countries, such as The United States of America and Japan, on the aspect of system technology. Nowadays, Korean firms are being suffered from the impression for high wage and the rapid appreciation of WON(Korean monetary unit) against US dollars( $ ). These enable the managers in our counrtry to take account of Factory Automation with high flexibility to market's environment. Acceptable theories and guidelines are necessary to help them to introduce the new system into their firms.

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