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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.
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.
전역예정 직업군인의 내적·외적요인이 창업의욕에 미치는 영향에 관한 연구
김용식(Kim, Yong-Shik),하규수(Ha, Kyu-Soo) 한국산학기술학회 2011 한국산학기술학회논문지 Vol.12 No.5
본 연구는 창업의욕에 영향을 미치는 요인으로 전역예정 직업군인의 내적․외적 특성요인의 효과를 살펴보았 다. 창업가의 특성요인과 창업의욕간의 인과관계를 창업지원프로그램의 매개변수를 고려하여 확인하고자 하였다. 이 를 위해 10년 이상 장기복무 후 전역을 5개월에서 1년을 앞두고 있는 직업 군인들을 대상으로 설문을 통해 자료를 수집하였으며 총 361명의 자료가 최종 분석에 사용되었다. 연구결과를 요약하면 다음과 같다. 첫째, 내적 특성요인은 창업의욕에 정적인 영향을 주지 못하는 것으로 나타났으나 외적 특성요인은 정적인 영향을 미치는 것으로 나타났다. 둘째, 창업지원프로그램이 사회적 인식과 창업의욕 사이에서 매개 변수로서 역할하고 있음을 발견하였다. 연구 결과를 바탕으로 연구의 시사점과 차후 연구 과제를 논의하였다. The purpose of this study is to study internal and external factors affecting entrepreneurial intention of korean professional soldiers who are supposed to retire less than one year. Another main focus of this study is to find out whether there is mediating effect of entrepreneurial support programs for entrepreneurial intentions. In this research, data were collected from 361 officers and non-commission officers who are scheduled to retire from the military within 5 months to one year after at least 10 years of military service. The collected data were analyzed by SPSS using the regression analysis method. In this study, we found that internal factors did not positively affect entrepreneurial intentions, however, external factors positively affected entrepreneurial intentions. It was also found that entrepreneurial support programs played important role as moderating variables between social perceptions toward entrepreneurs and their entrepreneurial intentions. Based on these findings, implications of research implications are discussed, and recommendations for future research were provided.
김용식(Kim, Yong Shik),조상민(Cho, Sang Min) 한국국제회계학회 2014 국제회계연구 Vol.0 No.53
본 연구는 K-IFRS를 도입한 이후에 기업이 자율적으로 판단한 영업손익과 회계기준에서 규정한 표준화된 영업손익 중 어떠한 것이 더 가치적절한지 분석하였다. 이를 위해 제1001호 ‘재무제표 표시’를 개정하기 전인 2011년에 기업이 자율적으로 판단한 영업손익과 2012년에 제1001호 ‘재무제표 표시’를 개정하여 K-GAAP처럼 회계기준에 따라 산출한 영업손익을 이용하여 가치관련성을 비교․분석하였다. 영업손익 공시변경 전․후 가치관련성에 차이가 있는지 확인하기 위하여 Vuong test와 Parallelism test를 실시하고, 전․후를 구분하는 더미변수를 포함한 회귀분석을 실시한 결과, 영업손익 공시변경에 따른 영업손익의 변화가 주가와 주가수익률에 미치는 영향에 대한 유의적인 차이가 없다는 것을 확인하였다. 추가분석을 통하여 영업손익 공시변경으로 영업손실전환된 기업 중에서 과거부터 지속적인 영업이익을 공시하기 위해서 영업손실을 영업이익으로 상향 공시하는 빈도가 상장폐지를 회피하기 위해서 영업손실을 영업이익으로 상향 공시하는 빈도보다 더 높다는 것을 확인하였다. 또한 자율적으로 영업손익을 판단하는 회계기준 환경에서 당기순이익이 크고, 과거에 연속적으로 영업이익을 보고하였으며, 전년도에 영업이익이 양(+)인 기업일수록 영업이익을 상향조정하여 공시한다는 것을 확인하였다. This study investigates and compares the value relevance of operating income between the pre and the post revision of K-IFRS No. 1001 “Presentation of Financial Statements”. While operating income is decided according to the firm"s economic conditions before the revision of K-IFRS, it is regulated by accounting standards after the revision of K-IFRS. According to the results of price level model, all of the coefficients BPS , OPS , and NOPS are significantly positive, which suggests that the stock price is higher as the book value per share, operating income per share, and non-operating income per share are greater. We also confirm that the value relevance of operating income between the pre and the post revision of K-IFRS is not significantly different, but that between 2011 and 2012 is significantly different through analysing Parallelism test and using POST dummy variable. According to the results of stock return model, all of the coefficients OPS/P , and NOPS/P (2012 only) are significantly positive, which suggests that the stock return is higher as operating income ratio, and non-operating income ratio are greater. We also confirm that the value relevance of operating income between the pre and the post revision of K-IFRS is not significantly different, but that between 2011 and 2012 is significantly different through analysing Parallelism test and Vuong test and using POST dummy variable. Additionally, we test the same procedures above by dividing into KOSPI and KOSDAQ samples, and the results with full sample are similar to those with KOSDAQ and KOSPI samples. We also look into the historical operating income (loss) of firms which change from operating income to operating loss due to the revision of K-IFRS, and we confirm that the number of the consecutive operating income firms are more than that of the consecutive operating loss firms, which means that the consecutive operating income firms are more likely to avoid operating loss to remove the negative information effects than the consecutive operating loss firms are likely to avoid operating loss to avoid workout or delisting. We finally investigate the factors which increase or decrease operating income due to the revision of K-IFRS, and we confirm that all of the coefficients ROA , CONTINUITY , and PYOI are significantly negative, which suggests that the firms which disclose the higher net income, the more historical consecutive positive operating income, and the previous year"s positive operating income are likely to manage the income statements to disclose the higher operating income.