2008 총선 출구조사의 총조사오차 분석

곽은선 ( Eun Sun Kwak ),김영원 ( Young Won Kim ) 한국조사연구학회 2010 조사연구 Vol.11 No.3

In this study, we newly define the Total Survey Error(TSE) in exit poll and investigate the TSEs of the exit poll survey for the 18th general election of 2008 to analyse the cause of the exit poll prediction error. To explore the main cause and effect of the total survey error, the total survey error was divided by the sampling error which comes from sampling process of poll stations and the non-sampling error which comes from selecting voter and collecting responses from sampled voters in each electoral district. We consider the relationship between non-response rates and total survey error as well as non-sampling error. Also, we study the representativeness of the exit poll sample by comparing the sex/age distribution of the exit poll data and the National Election Commission poll data.

2012년 총선 출구조사 예측오차 분석

곽은선 ( Eun Sun Kwak ),김지연 ( Ji Yeon Kim ),김영원 ( Young Won Kim ) 한국조사연구학회 2013 조사연구 Vol.14 No.3

In this study, we investigate the data of the exit poll for the 19th general election of 2012 to analyze the causes and characteristics of exit poll forecasting error. The empirical studies show that systematic negative bias of candidates affiliated to Saenuri Party is serious in the specific regions. To explore the main causes and effects of the forecasting error, the total survey error is divided by sampling error of the polling sites and non-sampling error which comes from selecting voter and collecting responses from sampled voters in each polling sites. And we consider relationships among several factors, which are anticipated as main causes of error, and non-sampling error as well as sampling error. As a result of correlation analysis, we can figure out that the nonsampling error of the exit poll mainly come from non-response. Also we consider the house effect in exit poll.

회원작품 - 한지붕세가족

곽은선,Kwak, Eun-sun 대한건축사협회 2014 건축사 Vol.2014 No.2

재무제표의 비교가능성과 피감기업 감사복잡성 상호작용이 감사노력에 미치는 영향

기은선(제1저자) ( Eun Sun Ki ),곽수근(교신저자) ( Su Keun Kwak ),안혜진(공동저자) ( Hyejin Ahn ) 한국회계학회 2015 회계학연구 Vol.40 No.3

This study investigates the effect of the interaction between financial statement comparability and complexity of client firms on the effort level that auditors put into the client during the audit process. The accounting system can be defined as a mapping of underlying economic events to financial statements. Two firms are regarded as having similar accounting systems if they produce comparable financial statements given the same set of economic events (DeFranco et al. 2011; Barth et al. 2012). When financial statements are comparable, users of the information can use it and understand the economic substances underlying the statements. It is because the comparability enable the users to compare the information contained in the statements more easily with those of other firms. These predictions imply that information asymmetry and uncertainty decrease as a result of more comparable information (DeFranco et al. 2011). Prior studies on the financial statement comparability generally document the findings which are consistent with these predictions. For example, DeFranco et al. (2011) report that accuracy of earnings forecasts issued by financial analysts is positively associated with the comparability of the firm, while the dispersion of the forecasts is negatively associated with the comparability. Besides, DeFranco et al.``s (2011) study is monumental in that it develops an empirical way to measure the comparability empirically. Subsequent studies start to apply the measure in various settings. For example, Campbell and Yeung (2012) document that the detrimental impact of an industry peer``s restatement announcement on the stock price increases with the comparability. Choi et al. (2013) report that investors are better able to predict future earnings of firms with comparable financial statements and use the predictions in setting current stock prices. As a result, the magnitude of future earnings coefficient is positively related to the comparability. There are other lines of research that demonstrates the effect of comparability (e.g., DeFond et al. 2011; Fang et al. 2012; Chen et al. 2013; Kim et al. 2013). Ki and Kwon (2014) move the focus of the research on comparability to the auditing area. They argue that auditors can also get the benefits from comparable financial statement information and thus audit the client firms with comparable financial statements more easily. As a result, they find that auditor``s effort level (measured by audit hours) that auditors exert during the audit process decreases for more comparable firms. This study extends the work of Ki and Kwon (2014) and look into the interaction between comparability and complexity of the client firms. It is more time-consuming to audit complex clients (Simunic 1980) and thus auditors need to exert greater level of audit effort to audit complex clients. This study expects that the negative effect of the comparability on audit effort would be attenuated (pronounced) for more complex clients, suggesting that there exists a positive (negative) association between audit effort and the interaction between comparability and complexity of the clients. If auditors try to maintain a similar quality of audit service and thus exert similar level of audit effort for complex clients regardless of the comparability of the clients, the positive association is expected. In contrast, if auditors gain benefits from comparability and are able to reduce audit efforts for even complex clients, the negative association is expected. We perform empirical analyses with 13,275 observations collected over the period from 2002 to 2012. All the non-financial firms, listed in Korean stock market, with available samples are used in the analyses. Because there are several empirical proxies (variables) that represent for the complexity of client firms, we perform factor analysis and derive two common factors related to the complexity. The empirical results support the predictions. First, consistent with Ki and Kwon (2014), financial statement comparabil is negatively associated with audit effort while client complexity is positively associated with the audit effort, suggesting that our sample characteristics are not different from those used in prior studies. Second, the interaction between comparability and complexity is positively associated with audit effort, suggesting that auditors exert a similar level of effort even for complex clients. Third, when we use original variables (not the two factors derived from factor analysis) representing for client complexity (i.e., number of business segments, number of subsidiaries, the ratio of inventory and receivables out of total assets, and the proportion of foreign sales out of total sales), we find that number of subsidiaries are strongly related to thedocumented findings, while the proportion of the foreign operation is also weakly related to the finding. In contrast, we fail to find that the ratio of inventory and receivable is negatively related to the audit effort. These findings provide important implications on the process of audit. We hope future studies look into related issue further.

회원작품 - 목3동시장 고객지원센터

곽은선,Kwak, Eun-sun 대한건축사협회 2013 건축사 Vol.2013 No.2

병풀 (Centella asiatica) 엑스 - 베타시클로덱스트린 고체 분산체를 함유한 폴록사머 407 히드로겔 제조 및 피부투과

김경국,곽은선,이계원,박진규,박목순,지웅길 ( Kyoung Kook Kim,Eun Sun Kwak,Gye Won Lee,Jin Kyu Park,Mork Soon Park,Ung Kil Jee ) 한국약제학회 1998 Journal of Pharmaceutical Investigation Vol.28 No.1

Extract of Centella asiatica(ECA), which is poorly water-soluble extract from the Centella asiatica is known to express excellent wound healing properties. ECA-β-cyclodextrin (asiaticoside-β-cyclodextrin and genin-β-cyclodextrin) solid dispersion system, which was prepared by freeze-drying method, was formulated as gels containing poloxamer 407 and propylene glycol, and evaluated with respect to their viscosity, stability, skin permeation and drug amount in the skin of hairless mouse. The average molar ratio asiaticoside-β-CD and genin-β-CD was 1:1.7 and 1:22. respectively. When the molar ratio of genin and β-CD was 1:5, madecassic acid made 100% solid dispersion system and asiatic acid about 65%. In dissolution study. >99% of asiaticoside from asiaticoside-β-CD was dissolved in 5 minutes, and >99% madecassic acid and >64% asiatic acid from genin-β-CD. The apparent viscosity of poloxamer 407 gels with ECA-β-CD solid dispersion system increased in proportion to poloxamer 407 and propylene glycol concentration. In the accelerated stability test, all ECA-β-CD poloxamer 407 gels showed that asiaticoside was most stable and madecassic acid stable and asiatic acid similar to stability of gel with free ECA. The permeation amount of asiaticoside in poloxamer gels through hairless mouse skin decreased as the concentration of poloxamer 407 increased. When propylene glycol was added at the level of 10%, the permeation amount of asiaticoside at poloxamer gels through hairless mouse skin increased but from 15% it decreased. The permeation of asiaticoside into the skin of hairless mouse was estimated to be about 0.10㎍/㎠.

2단 크기비례 계통추출법의 분산추정량 효율성 비교

김영원,김예니,한혜은,곽은선,Kim, Young-Won,Kim, Yeny,Han, Hye-Eun,Kwak, Eun-Sun 한국통계학회 2013 응용통계연구 Vol.26 No.6

In this paper, we investigate several variance estimators for pps systematic sampling. Unfortunately, there is no unbiased variance estimators for a systematic sample because systematic sampling can be regarded as a random selection of one cluster. This study provides guidance on which variance estimator may be more appropriate than others in several circumstances. We judge the efficiency of variance estimators for systematic sampling based on of their relative biases and relative mean square error. Also, we investigate variance estimation problems for two-stage systematic sampling applied for the Food Raw Material Consumption Survey and the Establishment Labor Force Survey simulation study, in order to consider the popular two-stage pps systematic sample design for establishment and household survey in Korea.

고령자의 디지털금융서비스에 대한 지각이 디지털 금융서비스 수용태도와 수용의도에 미치는 영향 : 기술수용이론을 중심으로

박명아(Myeong A Park),김하율(Ha Yul Kim),곽은선(Eun sun Kwak),오민규(Min Gu Oh),임근형(Geun hyung Lim),김선주(Sun Ju Kim),신혜리(Hye Ri Shin),김영선(Young Sun Kim) 경기연구원 2024 GRI 연구논총 Vol.26 No.2

중 · 고령자 노화에 대한 태도와 우울과의 관계 연구: 정보통신기술 활용능력의 조절효과를 중심으로

엄사랑(Um, Sarang),신혜리(Shin, Hyeri),조시울(Cho, Si Wool),김지원(Kim, Ji Won),곽은선(Kwak, Eun Seon),김영선(Kim, Young Sun),한기명(Han, Ki Myung),Wajahat Ali Khan 한국노인복지학회 2023 노인복지연구 Vol.78 No.2

병풀(Centella asiatica) 엑스-베타시클로텍스트린 고체 분산체를 함유한 폴록사머 407 히드로겔 제조 및 피부투과

김경국,곽은선,이계원,박진규,박목순,지웅길 충남대학교 약학대학 의약품개발연구소 1998 藥學論文集 Vol.14 No.-

Extract of Centella asiatica(ECA), which is poorly water-soluble extract from the Centella asiatica is known to express excellent wound healing properties. ECA-β-cyclodextrin (asiaticoside-β-cyclodextrin and genin-β-cyclodextrin) solid dispersion system, which was prepared by freeze-drying method, was formulated as gels containing poloxamer 407 and propylene glycol, and evaluated with respect to their viscosity. stability, skin permeation and drug amount in the skin of hairless mouse. The average molar ratio asiaticoside-β-CD and genin-β-CD was 1:1,7 and 1:22, respectively. When the molar ratio of genin and β-CD was 1:5, madecassic acid made 100% solid dispersion system and asiatic and about 65%. In dissolution study, >99% of asiaticoside from asiaticoside-β-CD was dissolved in 5 minutes, and >99% madecassic acid and >64% asiatic acid from genin-β-CD. The apparent viscosity of poloxamer 407 gels with ECA-β-CD solid dispersion system increased in proportion to poloxamer 407 and gels showed that asiaticoside was most stable and madecassic acid stable and asiatic acid similar to stability of gel with free ECA. The permeation amount of asiaticoside in poloxamer gels through-hairless mouse skin decreased as the concentration of poloxamer 407 increased. When propylene glycol was added at the level of 10%, the permeation amount of asiaticoside at poloxamer gels through hairless mouse skin increased but from 15% it decreased. The permeation of asiaticoside into the skin of hairless mouse was estimated to be about 0.10 ㎍/㎠.