조경수목의 (造景樹木) 소음감쇠효과에 관한 연구 - 사철나무와 측백나무 수벽의 (樹壁) 비교분석 -

김용식,장호경,김예현 ( Yong Shik Kim,Ho Gyeong Chang,Ye Hyun Kim ) 한국산림과학회 1989 한국산림과학회지 Vol.78 No.1

Effects on noise attenuation of the hedge species, Thuja orientalis L. and Euonymus japonicus Thunb., widely used as road side hedges, were analysed at the frequencies of 1,000, 2,000 and 3,150 ㎐., respectively, The present experiments were carried out both in the field and in a Semianechoic Chamber. As increasing the distances from the noise source, attenuation rates of noise level were increased at high frequencies. But the attenuation rates of the noise level at low frequencies showed varied as the distances increased, and this trend appeared to be caused by the influence of ground waves. Generally, in this experiment, Thuja orientalis L., which is a coniferous species, showed more effective on the abilities of noise attenuation than that of Euonymus japonicas Thunb., which is a broad-leaved evergreen species.

마케팅 전략실행을 통한 우정서비스 경쟁력 강화방안

김용식,Kim Yong-Shik 대한경영정보학회 1999 경영과 정보연구 Vol.3 No.-

Korea Postal Service(KPS) nowadays lies in competitive environment with alternative business such as door-to-door delivery service. Customers began to complain about postal service quality and ask the government to reform a public firm through management innovation. But, Korea Postal Service has not met the break-even point between it's revenue and expenditure because the service is under the government system and cannot independently make major decisions on products, pricing, services, personnel management, financial policies and etc. The objective of this study is to provide marketing planners and practitioners with some guidelines when they establish marketing strategies and to help marketers on theories and practical instructions about postal service marketing when they interact with customers. I. A field survey on both customer satisfaction and internal staff satisfaction was conducted to get some ideas for the marketing strategy planning. II. Practical guidelines and instructions were made for marketers to communicate with customers in various areas such as pricing, product, service demand, marketing channel, promotion, and etc. III. Some suggestions on marketing policies for planners and mangers in the marketing strategy were described including personnel resource as well as physical resource. IV. Special issues on small packet market and direct mail market were discussed and some alternative solutions were proposed. V. Database marketing strategy was emphasized to get new business opportunities such as direct mail, and to provide differential services to customers as much as their contribution into the profitability for KPS. VI. Cyber Post Office should be constructed on Internet to provide new services which are combined with physical material flow and information technologies.

설악산국립공원 내설악지역의 희귀 및 멸종위기 식물

김용식 ( Yong Shik Kim ),강기호 ( Ki Ho Kang ),배준규 ( Jun Kyu Bae ),김종근 ( Jong Keun Kim ) 한국환경생태학회 1998 한국환경생태학회지 Vol.11 No.4

설악산 국립공원 외설악의 멸종위기 실물

김용식 ( Yong Shik Kim ),김선희 ( Sun Hee Kim ),강기호 ( Ki Ho Kang ) 한국환경생태학회 1997 한국환경생태학회지 Vol.10 No.2

동백나무 천연집단의 엽형질 변이

김용식 ( Yong Shik Kim ) 한국산림과학회 1985 한국산림과학회지 Vol.69 No.1

These-studies were carried out to know the variation of foliar characteristics of Camellia japonica distributed in Korea. The results are summarized as follows; 1) The values such as leaf length, leaf width, and leaf area were the most highest in Chukdo population, while the lowest in Chejudo population, 2) The values of Wando population showed the most highest in leaf serration characters, while the values of Kochang population the lowest. 3) In the number of cort warts, the values of Chundo population showed the most highest, while Dodcong population the lowest.

최대주주와 외부감사인의 변경이 내부회계관리제도 검토의견 개선에 미치는 영향

김용식 ( Yong Shik Kim ),황국재 ( Kook Jae Hwang ) 한국회계학회 2015 會計學硏究 Vol.40 No.1

본 연구의 목적은 내부회계관리제도의 취약점을 공시한 기업의 최대주주와 외부감사인의 변경이 취약점에 대한 검토의견을 개선하는데 미치는 영향을 살펴보는데 있다. 우선 최대주주의 변경과 관련하여 살펴보면, 내부회계관리제도의 취약점을 공시한 기업의 최대주주가 변경되지 않고 연속성을 유지한 경우 검토의견이 개선될 가능성이 높았으며, 최대주주가 연속되는 기업 중 대주주지분율이 증가하는 경우 검토의견이 개선될 가능성이더 높았다. 추가분석을 통해 최대주주가 연속되는 경우 변경된 기업에 비해 재무구조의 향상 효과가 내부회계관리제도 취약점의 개선에 추가적인 영향을 미친다는 것을 확인하였다. 또한 최대주주가 연속되는 기업은 내부통제 검토 등과 같은 비감사서비스를 제공받음으로써 실질적으로 내부통제를 개선시키고, 이에 따라 외부감사인은 잠재적 배상책임에 대한 위험이 낮아짐으로써 개선된 검토의견을 제시하였다. 외부감사인의 교체와 관련하여 살펴보면, 내부회계관리제도의 취약점을 공시한 기업이 외부감사인을 하향 교체할수록 검토의견이 개선될 가능성이 높았다. 추가분석을 통해 외부감사인을 하향 교체한 기업의 재무비율의 향상 효과 등의 실질적인 내부통제의 개선 효과가 존재하지 않는다는 것을 확인하였다. 또한 외부감사인을 하향 교체하고 검토의견이 개선된 기업이 낮은 감사보수를 지불한다는 결과는 해당 기업의 외부감사인이 형식적인 감사절차만을 수행할 가능성을 높인다. 본 연구는 최대주주와 외부감사인의 변경이 내부회계관리제도의 취약점을 공시한 기업에 대한 검토의견을 개선시키는데 어떠한 영향을 미치는지 살펴보았으며, 최대주주의 연속성이 내부회계관리제도의 취약점에 대한 검토의견을 개선시키는 중요한 역할을 한다는 것을 확인하였다. 반면에, 외부감사인의 하향교체를 이용한 내부회계관리제도 검토보고서에 대한 의견구매(opinion shopping)의 가능성을 확인하였다. The purpose of this study investigates whether the largest shareholder and the auditor``s change would remediate internal control review opinion over deficiencies of the previous year. The sample of this study are composed of the companies listed in KOSPI and KOSDAQ which disclosed internal control deficiencies in the previous year. There are many studies that documented the difference of corporate governance between the companies with and without remediation of internal control deficiencies after Ashbaugh et al.(2008). These studies usually focused on independence and expertise of BOD and audit committee and documented that internal control deficiencies are likely to be remediated as the independence and the financial expertise of BOD and the financial expertise of audit committee are higher (Goh 2009; Johnstone et al. 2011; Choi and Jeon 2012), and as the size of BOD and audit committee are greater (Hammersley et al. 2012; Choi and Jeon 2012). A few studies that analysed whether the change of CFO affect remediation of internal control deficiencies documented that internal control deficiencies are likely to be remediated as CFO is replaces by a person who have more experience of financial practice (Li et al. 2010; Johnstone et al. 2011). Meanwhile, the recent studies are concentrated on whether auditors affect remediation of internal control deficiencies. Ettredge et al.(2011) documented that internal control deficiencies are likely to be remediated as auditor is replaced by industry expertise. Hammersley et al.(2012) also documented that the companies without remediation of internal control deficiencies are likely to change auditors and pay more audit fees than those with remediation of internal control deficiencies, which suggests that the companies that disclose internal control deficiencies are likely to change auditor to remediate internal control deficiencies. We document as follows. First of all, we find that the companies that did not change the largest shareholder are positively related to the remediation of internal control review opinion, and increase of the largest shareholder``s ownership among the companies with the continuity of the largest shareholder are incrementally positively related to the remediation of internal control review opinion. Additionally, we find that the firms with the same largest shareholder significantly improve the debt ratio and substantially remediate internal control deficiencies through non-audit service related to internal control review. We also find that the downward change of auditor from Big 4 to Non-big 4 is positively related to remediation of internal control review opinion. Additionally, we do not find the incremental effect of financial ratios, so we conclude that the downward change of auditor is intended to prevent from disclosing internal control deficiencies again. Finally, the companies which disclose the remediation of internal control review opinion among the downward change of auditor pay lower audit fees, which suggests that their auditors would perform the formal audit procedures for internal control review. From the results of financial control variables, internal control deficiencies are likely to be remediated as debt ratio and operating cash flow reduce and the companies are listed in KOSPI. One of the reasons why operating cash flow of the companies with remediation of internal control review opinion reduces is because they pay the additional expenses related to the design and the operation of internal control to remediate internal control deficiencies. Additionally, we test whether the difference of accounting quality proxied discretionary accruals between the companies with and without remediation of internal control review opinion. We find that the companies with remediation of internal control review opinion have better accounting quality than those without remediation of internal control review opinion. Taken together, the remediation of internal control review opinion is significantly related to the continuity of the largest shareholder and the downward change of auditor. The continuity of the largest shareholder is expected to be the driving force which is able to perform their goal continuously and the same largest shareholder effectively supervise CEO to improve internal control and financial condition through efficiently using internal resource. However, the downward change of auditor is likely to be intend to disclose the remediation of internal control review opinion regardless of substantial improvement of internal control. The implications of this study are as follows. First, continuity of the largest shareholder is likely to play a key role of the remediation of internal control deficiencies. The companies with the same largest shareholder is likely to improve the financial structure such as debt ratio and internal control through proper audit procedures with more audit input and non-audit service related to internal control review. Second, the downward change of auditor to prevent from disclosing internal control deficiencies is likely to mislead investors to remediate internal control deficiencies through the formal audit procedures even though these companies did not improve internal control substantially and reduced efficiency of assets capacity. Regulators therefore should enforce the auditors and the companies not to commit opinion shopping on internal control review reports. The results of the study imply that continuity of the largest shareholder would play a key role of the remediation of internal control deficiencies. On the other hand, there would be the possibility of opinion shopping on review report of internal control over financial reporting through the downward changes of auditors.

주왕산국립공원지역의 관속식물상

김용식 ( Yong Shik Kim ),강기호 ( Gi Ho Kang ),박달곤 ( Dal Gon Park ) 한국환경생태학회 1995 한국환경생태학회지 Vol.8 No.2

동일 Big 4 감사인과 K-IFRS가 회계이익의 비교가능성에 미치는 영향

김용식 ( Yong-shik Kim ),박상훈 ( Sang-hun Park ),강선아 ( Sun-a Kang ) 한국회계학회 2017 會計學硏究 Vol.42 No.5

본 연구는 동일 Big 4 회계법인으로부터 감사를 받는 경우 회계이익의 비교가능성이 높은지, 그리고 K-IFRS이 도입된 이후에 회계이익의 비교가능성이 어떻게 변화하는지를 분석하였다. 본 연구의 분석결과는 다음과 같다. 첫째, K-IFRS 도입 이후에 이전보다 회계이익의 비교가능성이 증가한다는 결과를 보였다. 둘째, K-IFRS 도입 이후에 동일 Big 4 회계법인으로부터 감사를 받는 비교대상기업 쌍의 경우 그렇지 않은 비교대상기업 쌍보다 회계이익의 비교가능성이 더 증가한다는 결과를 확인하였다. 추가분석에 따른 결과는 다음과 같다. 첫째, 동일 Non-big 4 회계법인으로부터 감사를 받는 비교대상기업 쌍에서도 높은 회계이익의 비교가능성이 도출되는지 여부를 분석하였으며, K-IFRS 도입 이전과 이후 모든 기간에서 동일 Non-big 4 회계법인으로부터 감사를 받는 비교대상기업 쌍과 그렇지 않은 비교대상기업 쌍 간의 비교가능성에 유의한 차이는 확인하지 못하였다. 둘째, 산업전문감사인을 제거한 후에 표본을 이용한 분석에서 본 연구와 유사한 결과를 보였다. 셋째, 동일 Big 4 회계법인에서 다른 Big 4 회계법인으로부터 감사를 받는 경우 회계이익의 비교가능성이 떨어지고, 다른 Big 4 회계법인에서 동일 Big 4 회계법인으로부터 감사를 받는 경우 회계이익의 비교가능성이 개선되는 결과를 확인함으로써 내생성 문제를 해소하였다. 넷째, De Franco et al.(2011) 연구에 따라서 주가수익률을 이용한 비교가능성 측정치를 종속변수로 하여 분석하였고 K-IFRS 도입 이후에 이전보다 비교가능성이 증가한다는 일관된 결과를 확인하였다. 마지막으로 self-selection 문제를 해소하기 위하여 성향점수매칭 방법으로 표본을 구성하여 본 분석을 재실시하였고, 본 연구와 유사한 결과를 확인함으로써 self-selection 문제를 해소하였다. 본 연구는 발생액을 이용한 비교가능성 측정치를 이용하여 K-IFRS 도입 이후에 이전에 비해서 회계이익의 비교가능성이 증가하는 것을 국내에서 처음으로 확인하였고, 특히 K-IFRS 도입 이후에 각 Big 4 회계법인이 동일한 감사방식을 유지 또는 강화함으로써 동일 Big 4 회계법인으로부터 감사를 받는 기업간 회계이익의 비교가능성이 증가한다는 것을 확인하였다는데 의의가 있다. This study investigates whether the accounting earnings comparability of firm-pairs audited by the same Big 4 auditor is likely to be higher than that audited by the different auditors and whether the accounting earnings comparability is likely to increase after K-IFRS adoption. The results are as follows. First, we find that the comparability increases after K-IFRS adoption, which means that accountants and auditors try to develop internal "working rules" to standardize accounting practice to apply the principle-based accounting standards(Kothari et al. 2010). Second, we find that the comparability of firm-pairs audited by the same Big 4 auditor increase more than that audited by the different auditors after K-IFRS adoption, which suggests that Big 4 accounting firms invest more to implement their set of internal working rule after K-IFRS adoption. The implications of our study is that the comparability increases after K-IFRS adoption and the comparability of firm-pairs audited by the different Big 4 auditors increases as well as firm-pairs audited by the same Big 4 auditor. Therefore, K-IFRS, the principle-based accounting standards play a key role to improve the level of comparability. We also find that the comparability of firm-pairs audited by the same Big 4 auditor increase more than that audited by the different Big 4 auditors after K-IFRS adoption. Therefore, Big 4 accounting firms have their set of internal working rule according to the argument of Francis et al.(2014) and try more to enforce auditing standards and GAAP within their clienteles after K-IFRS adoption.

연구논문 : 내부회계관리제도 취약기업 예측에 관한 연구 -코스닥상장기업을 중심으로-

김용식 ( Yong Shik Kim ),황국재 ( Kook Jae Hwang ) 한국회계학회 2012 회계저널 Vol.21 No.3

본 연구의 목적은 감사인이 내부회계관리제도 취약점에 대한 검토의견을 다른 기간에 비해 더 적극적으로 표명한 2008년도 코스닥상장기업을 대상으로 다양한 재무지표와 주가 관련 지표를 이용하여 내부통제 취약기업 예측모형을 설정하는 것이다. 우선 모형에 포함될 변수를 선정한 결과, 로지스틱 회귀분석에서는 부채비율, 총자산대비영업현금흐름비율, 당기순이익증가율, 총자산회전율, 주가변동성, 기업규모 및 감사의견을 내부통제 취약기업을 예측하는 모형에 포함하였고, 판별분석에서는 부채비율, 총자산순이익률, 당기순이익증가율, 총자산회전율, 주가변동성, 기업규모 및 감사의견을 모형에 포함하였다. 각 모형의 예측력과 검증력에 대한 분석 결과, 로짓모형의 예측력이 판별모형에 비해 정확도 면에서 약간 우월하였다. 그러나 로짓모형과 판별모형의 검증력이 AUROC 통계량과 정확도 면에서 근사하고, 판별모형의 1종 오류가 로짓모형에 비해 낮았다. 내부회계관리제도 취약점에 대한 검토의견이 투자자의 의사결정에 미치는 영향의 중요성을 고려한다면 1종 오류가 낮은 판별모형이 로짓모형에 비해 우수하다. 본 연구는 투자자들이 내부통제에 취약점이 있는 것으로 의심되는 기업을 스스로 판단하도록 도움을 줄 수 있다는 점에서 큰 의의가 있다. The purpose of this study is that the prediction model of firms with internal control deficiencies is formulated with various index of financial data and stock returns. We use KOSDAQ samples in 2008 because auditors disclosed internal control deficiencies more aggressively than ever. First of all, we select the variables included in the prediction model of firms with internal control deficiencies. Through logistic regression analysis, debt ratio, operating cash flow ratio, net income growth rate, total asset turnover, volatility, size, and opinion are included in the prediction model. And through discriminant analysis, debt ratio, ROA, net income growth rate, total asset turnover, volatility, size, and opinion are included in the prediction model. Based on predictability, hit rate of logistic regression model is higher than that of discriminant model, and based on verifiability, logistic regression model and discriminant model are similar in AUROC value and hit rate. We conclude that discriminant model is superior to logistic regression model because type Ⅰ error of discriminant model lower than that of logistic regression model.This study contributes that investors will be able to determine for theirselves which firm has internal control deficiencies.

주상복합 건축물에 적용된 지열이용 히트펌프 시스템의 냉방성능 평가

김용식(Kim Yong-Shik),김중헌(Kim Jung-Heon),황광일(Hwang Kwang-Il) 한국태양에너지학회 2006 한국태양에너지학회 논문집 Vol.26 No.4

Geothermal-energy has been getting popular as a natural energy source for green buildings these days. Public building with gross area more than 3000㎡, planned after March, 2005, should spend about 5% of total building cost for equipment run by natural energy source (e.g. geothermal, solar heat, solar power ,etc) according to renewable energy promotion law in Korea. As a result geothermal-energy using heat pump system is emerging as a effective alternative for realistic and economic plan although design guidelines and construction code for the system is in progress and technical data is far from sufficient. The quantitative analysis on the performance of geothermal-energy using heat pump system is insufficient for appropriate design of it. In this paper, cooling performance of geothermal-energy using heat pump system of residential and retail etc. mixed-use building has been analyzed on the basis of temperature comparison between inlet and outlet of heat exchangers of the operating system. Additionally, dry-bulb temperature and relative humidity have been measured and analyzed together as an index of indoor thermal environment.