기업회계정보와 재무정보의 연속적 공시에 관한 실증적 연구

임창우 한국회계학회 1990 會計學硏究 Vol.10 No.1

e-비즈니스기업과 전통기업의 수익성에 관한 연구

임창우 중앙대학교 산업경영연구소 2002 산업경영연구 Vol.11 No.1

The great expectations surrounding the Internet are based upon its. perceived business advantages such as improved market reach, reduced time to markets, customized services to consumers, improved communications between vendors and consumers, reduced marketing and administrative costs, and its unique features as a direct marketing channel. Furthermore, reduced labor costs, reduced inventory expenses, reduced communication expenses, reduced customer support expenses are expected. This paper seeks to explore whether predictions about Internet business firms are actually realized among Internet business firms in the Korean markets. Compared to traditional business firms, Internet business firms tend to have smaller cost of goods sold, smaller gross profit, higher ratio of cost of goods sold to sales, and lower gross profit ratio. They also tend to have larger selling and administrative expenses, smaller selling and administrative expenses, and larger selling and administrative expenses to sales ratio, smaller number of employees, smaller labor cost to Sales ratio, and larger delivery expenses. They recorded lower sales, lower total asset turnover ratio, and lower operating income to sales ratio, higher net income from operations to sales ratio, higher net income, and higher net income to sales ratio. Their retained earnings were smaller, debt to equity ratio was lower, and shareholders equity was lower. But their capital in excess of par was higher. They reported lower earnings per common share and lower book value per share. But they reported higher operating cash flow per share.

Prediction of Equity Impairment of Enlisted Firms

임창우,김규형 한국경영교육학회 2013 경영교육연구 Vol.28 No.3

This study investigates whether it is possible to predict equity impairment before it actually happens. Using bootstrap logistic regression analysis and financial information prior to a firm’s actual equity impairment, this study predicts if the firm will become equity-impaired after a certain period of time. The empirical findings are as follows; First, we found that it is possible to predict whether a firm will become equity-impaired or not using its financial data three years before its actual equity-impairment. Such prediction would be very helpful for investors and analysts. Second, we found that the prediction accuracy using the bootstrap logistic regression was 76.3 at t-1, 73.7% at t-2 and 80.9% at t-3. The accuracy ratios using the multiple discriminant analysis were slightly lower than those of bootstrap logistic regression. Third, the higher prediction accuracy ratio at t-3 for the bootstrap logistic regression model implies that the bootstrap logistic regression model is better than the multiple discriminant analysis for a long term forecasting. Fourth, although the prediction accuracy ratio of the sound firms did not vary as prediction horizon changes, the prediction accuracy ratio of the equity-impaired firms decreases at t-2 and comes back to the usual level at t-1. This may imply that firms that anticipate their equity will be impaired attempt financial window dressing at t-2. However they give up window dressing at t-1 recognizing that their attempt would not have any influence on its actual impairment in the short run, pushing their accuracy level back to the previous level of t-3.

회계이익의 지속계수와 이익공시의 정보효과에 관한 실증적 연구

임창우 한국회계학회 1990 會計學硏究 Vol.11 No.1

편백 정유의 마우스에 대한 급성경구독성

임창우,손송이,이후장 한국식품위생안전성학회 2018 한국식품위생안전성학회지 Vol.33 No.3

The present study was carried out to investigate the acute oral toxicity of Chamaecyparis obtusa (C. obtusa) essential oil in ICR male and female mice. Acute oral treatment with C. obtusa essential oil did not reveal any sign of toxicity or mortality in treated mice. Mouse body weights were not affected after single oral administration of C. obtusa essential oil during the 14-day observation period. In the hematological and blood biochemical analysis, all parameters of the treated group with 2,000 mg/kg body weight of the essential oil were not significantly different those of the control group. Therefore, the lethal dose 50 of the essential oil was estimated to be greater than 2,000 mg/ kg body weight in mice, which indicated that the essential oil is non-toxic. In conclusion, this study suggests that C. obtusa essential oil orally safe ICR mice.

회계이익과 주가의 상반된 움직임에 관한 연구 : Theory and Evidence

임창우 중앙대학교 산업경영연구소 1994 산업경영연구 Vol.3 No.1

Phosphate Level Changes Associated with Mortality in Blunt Trauma

임창우,이동건 대한응급의학회 2022 대한응급의학회 학술대회초록집 Vol.2022 No.2

計量的 接近에 의한 企業評價시스템에 관한 硏究

林昶右,白石鉉 중앙대학교 산업경영연구소 1992 산업경영연구 Vol.1 No.1

신체 계측을 통한 기관삽관 깊이의 결정의 유용성

임창우,박상오,홍대영,백광제,김진용,이경룡 대한응급의학회 2010 대한응급의학회지 Vol.21 No.4

Purpose: Malposition of an endotracheal tube tip may induce several complications. Prediction of the depth of the endotracheal tube is important and should be individualized. Here we propose a topographic method to predict the proper depth of the endotracheal tube and compare it with a conventional method (CM). Methods: We enrolled 127 patients who were intubated in the ED or the ICU. To measure tube depth, we used 3topographic methods: Method 1 (M1): length from lateral side of lip to mandible angle + length from mandible angle to sternal angle; Method 2 (M2): sternum length; Method 3(M3): length from the acromioclavicular joint to the nipple level on an anterior axillary line. Correlations between the ideal depth of the endotracheal tube and the length measured by topographic methods were studied and the ratio of the actual depth to the targeted (ideal) depth was calculated. We compared ratios between CM and topographic methods. Results: Correlation coefficients between ideal depth and topographic measurement were 0.558 (M1), 0.469 (M2),and 0.301 (M3). Targeted intubation depth in the total group was 91(71.7%) for CM, 101(79.5%) for M1, 95(74.8%) for M2, and 90(70.9%) for M3. Among females, targeted intubation depth was 38(66.7%) for CM, 49(86%, p<0.05) for M1, 43(75.4%) for M2, and 44(77.2%) for M3. Conclusion: The topographic method is simple and rapid,and may be useful for individualizing measurement to each patient. Using a topographic method is expected to reduce complications during intubation in the ED, especially in women and when Method 1 is used.

監査日程 最適化模型의 개발 : 퍼지論理的 접근 A Fuzzy Logic Approach

임창우,최정호 중앙대학교 산업경영연구소 2002 산업경영연구 Vol.11 No.1

지금까지 監査計劃의 수립에 주로 활용되어 왔던 確率模型과 意思決定模型들은 감사계획의 最適化를 추구하는데 여러 가지 문제점을 안고 있는 것으로 밝혀졌다. 이러한 모형들은 실제 감사상황에서 監査業務計劃(audit job scheduling)에 그리 실용적이고 효율적이지 못했을 뿐 아니라 감사시간의 표현에 내재될 수밖에 없는 曖昧性(ambiguity)과 模糊性(vagueness)을 처리해줄 능력이 제한되어있었다. 이 논문에서는 퍼지論理的 접근을 채택하여 실무에 적용가능하면서도 전통적인 모형들보다 더욱 融通性있고 效率的이면서 人間中心의 시스템에 적합한 것으로 알려진 퍼지理論에 근거한 모형을 제시하였다. 감사를 수행하는데 수를 최소화하고, 일인당 감사시간을 最小化할 뿐 아니라 한 감사업무의 종료와 다른 감사업무의 시작 사이의 슬랙타임(slack time)을 最小化하면서 동시에 전체적인 감사기간을 最適化해야 한다는 목표와 제약조건을 충족시킬 필요가 있는데, 그러면서도 감사의 質을 타협해서는 안되기 때문에 효율적이고 효과적인 감사를 수행해야 한다는 목표를 달성하는 것은 매우 복잡한 작업이다. 이 연구에서는 불완전한 감사업무의 持續時間 예측에 근거하여 효율적인 감사업무의 日程最適化를 달성할 수 있는 모형을 제시하였다. 구체적으로 監査人을 비롯한 전문가들의 자연어 표현을 계량화하는데 뛰어난 능력을 지닌 것으로 입증된 퍼지論理를 이용하여 監査計劃型(audit scheduling model)을 제시하였다. 각 감사업무의 완료시간을 퍼지變數化 한 후 여러 업무를 동시에 진행해나가는 상황을 설정하여 각 감사인별로 병목식방식(bottleneck indentification procedure)에 근거하여 계획을 수립하는 절차를 살펴보았다. 그리하여 효율적인 감사자원배분이 이루어지도록 노력하였다. Proper estimation of the time required for completing each auditing activity is important not only for meeting schedules and deadlines but also for cost control and cost reduction. Such estimation, however, is not an easy task especially when the audit times to be estimated pertain to an audit of a new corporate client. Currently auditing firms often utilize the PERT/CPM techniques to determine audit schedules. In spite of their wide usage, these techniques have been under constant evaluative scrutiny. Of importance to this study is that the subjective time estimates by auditors may not necessarily bear a close relation to actual time required to complete audit processes, and an auditor's estimated time needed for each process does not necessarily follow any known probability distribution. The quality of auditing is quite frequently related to the time taken in completing the auditing project, but at the same time a signigicant time of auditors are wasted during slack time. In an effort to solve this problem, this paper proposes a methods that utilizes a fuzzy probability approach to optimize audit scheduling process. The bottleneck identification procedure proposed in this paper is expected to enhance the audit quality, reduce the slack time and costs in the long run.