기업회계정보와 재무정보의 연속적 공시에 관한 실증적 연구

임창우 한국회계학회 1990 會計學硏究 Vol.10 No.1

회계이익의 지속계수와 이익공시의 정보효과에 관한 실증적 연구

임창우 한국회계학회 1990 會計學硏究 Vol.11 No.1

Phosphate Level Changes Associated with Mortality in Blunt Trauma

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

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.

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.

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.

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.

자본잠식의 상장폐지 예측력에 관한 연구

임창우 한국회계정보학회 2015 회계정보연구 Vol.33 No.1

This study develops models predicting whether listed firms are to be involuntarily delisted or survived (continued to be listed) in the KRX within five years following equity impairment. The prediction was carried out at the time of equity impairment using data available at that point in time. With a sample of 119 involuntarily delisted firms and 53 survived firms during 1991 and 2014, we find that equity impairment possesses significant predictive power on delisting. In comparing the mean differences of 13 independent variables of delisted firms and survived firms at the time of equity impairment, REMb, Ln(Assets), and Opinion exhibited differences significant at the 0.01 level, Size2 and Group exhibited differences significant at the 0.05 level, and REMa exhibited a difference significant at the 0.10 level. The two real earnings management measures (REMa and REMb) exhibited significant negative differences in means, implying that firms associated with aggressive earnings management are more likely to be delisted. Logistic regression analysis found that REMb, Ln(Assets), and Opinion have the predictive power in separating delisted firms from survived firms predicted at the time of equity impairment. The prediction accuracy for delisting of the six models ranged from 86.6% to 90.8%, while the prediction accuracy for surviving of the six models ranged from 24.5% to 49.1%. The reason for relatively low accuracy for survived firms is presumably due to KRX regulations permitting equity-impaired firms to have a grace period to improve violations of listing regulations. Bootstrapping was applied to evaluate the robustness of our study and found that the logistic prediction models are very robust in that statistical test results were almost identical to those without bootstrapping application. 본 연구에서는 이분형 로지스틱 회귀분석을 사용하여 상장폐지 예측모형을 개발하였고 실증분석 결과의 강건성을 검증하기 위하여 붓스트래핑 기법을 활용하였다. 선행연구들과의 차별성은 자본잠식을 상장폐지의 신호로 인식하고 자본잠식이 발생하는 시점에 존재하는 자료들만을 이용하여 미래의 상장폐지 여부를 실증적으로 예측했다는 점이다. 상장폐지 여부를 종속변수로 하고 실물이익조정지수, 분식지수, 총자산증가율, 유동부채비율, 당좌비율, 자산총계, 자본잠식률, 기업규모, 감사의견, 감사법인, 그룹소속 여부 등을 독립변수로 선택하였다. 172개의 관측치가 연구표본에 포함되었는데 그 중에서 53개가 상장유지, 119개가 상장폐지였다. 자본잠식이 발생한 관측치 172개의 향후 5년간의 자료를 살펴본 결과, 상장유지될 확률은 30.8%, 상장폐지될 확률은 69.2%로 나타났다. 자본잠식이 발생한 시점에 얻을 수 있는 자료만을 이용하여 상장폐지를 예측하는 경우, 상장폐지 분류정확도는 모형에 따라 86.6%에서 90.8%로 밝혀졌다. 반면에 상장유지 분류정확도는 24.5%에서 49.1%로 밝혀졌다. 상장폐지 예측률은 높은 반면 상장유지 예측률이 낮은 이유는 상장기업이 상장폐지사유에 해당하는 경우에도 자동적으로 즉시 상장폐지되는 게 아니라 위원회에 이의신청을 하고 개선기간을 부여받아 상장폐지사유를 해소할 수 있기 때문으로 사료된다. 로지스틱 회귀분석의 축소모형(식 8), 붓스트래핑 로지스틱 회귀분석의 축소모형(식 9), 전진단계분석법을 적용한 로지스틱 회귀분석의 단순모형(식 10)을 비교한 결과, 결과가 거의 비슷한 것으로 나타나 본 연구의 모형들이 매우 강건하다는 결론에 도달했다.

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

병원전 외상성 심정지 환자의 심폐소생술 결과: 강원도를 중심으로

임창우,이태헌,옥택근,김오현,정상구,김윤성,마범석,안무업,서정열,김동원 대한응급의학회 2020 대한응급의학회지 Vol.31 No.2

Objective: This aim examined the outcomes of resuscitation and the clinical characteristics of patients with pre-hospital traumatic cardiac arrests (TCA). Methods: The charts of patients with pre-hospital TCA who visited the various emergency department (ED) in Gangwondo from January 2013 to December 2017 were reviewed retrospectively. Results: TCA patients comprised 0.3% of patients transferred by 119. A total of 367 patients were enrolled in the study. Traffic accidents were the leading cause of the arrest. The initial field and ED rhythm were mostly asystole (field, 79.6%; ED, 82.3%). It took 11.24±9.95 minutes from the call to the field. From the field to ED, it took 22.87±15.37 minutes. The total CPR time before ED arrival was 21.62±15.29 minutes. The causes of TCA were brain injury (35.7%), hypovolemic shock (29.2%), and severe lung injury (16.3%). Seventy TCA patients experienced at least one return of spontaneous circulation (ROSC). Twenty-six patients (7.14%) were admitted to the ward, and their average injury severity score was 38.96. Eight patients expired before 12 hours after transient ROSC. Four more patients expired before 24 hours. Four patients were discharged alive among patients who lived for more than 24 hours. Conclusion: In this study, 1.5% of patients were discharged alive. The possibility of ROSC was higher as the time to ED, and the cardiopulmonary resuscitation time of 119 was shorter. Pulseless electrical activity rather than asystole tends to promote ROSC. The survival rate increased when ROSC occurred before arriving at the ED.