바쁜시즌의 기말감사가 감사품질과 감사시간에 미치는 영향

권수영,허진숙,정경철 한국공인회계사회 2017 회계·세무와 감사 연구 Vol.59 No.4

In this paper, we investigate the effect of busy season on audit quality and audit hour. And we also examine the effect of audit hour used before end-of-year and work overload of each audit firm on the relationship between busy season and audit quality. In Korea, over 95% of corporations have December year-end so there have been raised concern that scheduling and heavy workload can negatively effect to professional skepticism (and therefore audit quality) by prematurely completing audit assignments. Moreover general meeting of shareholders should be held within three months after fiscal year end then external auditor should submit the audit report to the company’s board of director a week before the general meeting of shareholders. Considering the clients’ closing and shareholders meeting schedule, the audit firm can have actual audit period about a month from January to February. According to Korean Institute of Certificated Public Accountants, the number of audit firm with more than 100 accountants is 9, more than 50 accountants is 11, more than 10 accountants is 121, audit team is 16 and less than 10 accountants is 240, so the total number of audit firm is 397. Meanwhile the number of corporations with December year-end and external audit obligation is 22,596. It means that one audit firm typically is needed to perform 57 external audit within about 8 weeks on average. Thus, when audit work is concentrated in short term, lack of commitment of auditors will increase and effectiveness of external audit will be deteriorated. Moreover accumalted fatigue and work intensity cause the high turnover rate of auditor and this will deteriorate continuity of audit and audit quality. Most of studies about busy season effects on audit quality have been investigated using survey and experimental method (Kelley and Margheim 1990; Raghunathan 1991; Sweeney and Summers 2002). These studies did not directly test the impact of busy season on audit quality because it was done at the level of audit firm not individual engagements. A recent study of Lopez and Peters (2012) showed that the results audit firm’s work overload negatively effect on audit quality. But their work overload variable was measured as the ratio of the audit fees on specific month compared to the total audit fee by accounting firm, there is a limitation in that it is a measure of accounting firm level rather than at the level of audit work. According to amended Act on External Audit of Corporation, the audit firms should disclose detailed external audit work information about the date, time and the number of auditors by their ranks. This study identify the most busy season by each audit firms using audit work information and end-of-year external audit are conducted in busy season, we identify this engagement as busy season audit. Then we examines whether the busy season audit is related with low-quality audits. Also we study whether total audit hour and audit hour by rank is changed when engagements are belong to busy season. Additionally we investigate whether audit effort measured increased total audit hour, interim audit and audit firms’ work overload can mitigate or worsen the audit quality deterioration in busy season. This study analysis on the sample of 1048 which disclose detailed external audit work information. As a result, we find that the decline in audit quality for busy season audit compare to non-busy season audit. A total audit hours used after end-of-year are not different from non-busy season audit but the audit hours of partners and senior auditors are reduced. And audit effort can mitigate the audit quality deterioration in busy season but work overload of audit firm do not effect audit quality. These results show that audit effort and audit hours used after end-of-year audit directly affect the audit quality. This paper contribute in the following three aspects. First, this study take into account the time, audit team member for each indi... 본 연구는 결산월 집중으로 인한 바쁜시즌이 감사품질과 기말감사 시간 및 직급별 기말감사시간에 미치는 영향을 연구한다. 연구를 위하여 2014년 상장법인에게 최초 적용된 외부감사 실시내용을 바탕으로 각 회계법인의 바쁜시즌과 결산월 이후 투입된 감사시간 및 직급별 시간을 산출하였다. 연구결과 바쁜시즌에 감사가 수행될 경우 바쁘지 않은 시즌에 감사를 수행한 경우보다 감사품질이 하락한 것으로 관찰되었다. 또한 바쁜시즌에 수행된 감사는 그렇지 않은 경우보다 결산월 이후 투입된 총감사시간은 줄어들었으며, 특히 등록감사인의 기말감사 시간이 유의하게 감소하는 것으로 나타났다. 이러한 결과는 입증감사가 주요업무인 기말감사의 품질을 좌우하는 것은 감사현장에서 직접적으로 감사증거를 확보하고 감사의견 형성과정에 실무를 담당하는 등록감사인의 역할이 영향을 미친다는 것을 의미한다. 본 연구는 회계법인 수준에서 실험연구나 설문조사를 통해 진행된 선행연구와 달리 개별 감사별로 바쁜시즌과 감사품질의 관계를 제시하였다는 점에서 의미가 있다. 또한 바쁜시즌 측정치를 이용하여 감사일 집중현상이 감사시간 감사와 감사품질 하락에 영향을 미침을 실증적으로 보여주었다는 점에서 학술적인 공헌점이 있다. 이러한 결과는 투자자들과 감사인을 물론 규제당국이 감사품질의 저하요인을 이해함으로써 이를 개선할 수 있는 정책적 방안을 마련하는데 도움이 될 수 있을 것으로 기대된다.

Seasonal Changes in Nutritive Value of Some Grass Species in West Sumatra, Indonesia

Evitayani, Evitayani,Warly, L.,Fariani, A.,Ichinohe, T.,Fujihara, T. Asian Australasian Association of Animal Productio 2004 Animal Bioscience Vol.17 No.12

This study was carried out to evaluate the potential nutritive value of commonly found grasses collected at native pasture in West Sumatra, Indonesia during dry and rainy seasons. Variables measured included chemical composition, in vitro digestibility, concentration of Ca, P and Mg, gas production and metabolizable energy (ME) content of the grasses. The results showed that species and season had significant effect on chemical composition and mineral concentration. Crude protein content in the dry season ranged from 6.5% (B. decumbens) to 14.4% (P. maximum) and increased slightly from 7.8% (B. decumbens) to 14. 8% (A. compressus) in the rainy season. Data on fiber fraction showed that grass contained more NDF, ADF and ADL in dry season than in rainy season. Data on mineral concentration showed that C. plectostachyus and P. maximum in dry season had higher Ca than those of other species, while in rainy season P. maximum had highest Ca concentration. In dry season, the DMD varied from 50. 4% (P.purpuphoides) to 59.1% (P. purpureum), while in rainy season ranged from 50.3% (A. gayanus) to 61.8% (P. purpureum). The potential and rate of gas production were significantly (p<0.05) affected by species and season. During dry season, potential of gas production ranged from 21.8 ml/200 mg (A. compressus) to 45.1 ml/200 mg (C. plectostachyus), while in rainy season it varied from 35.6 ml/200 mg (A. gayanus) to 47.5 ml/200 mg (P. purpureum). ME content of grasses varied from 6.0 to 8.3 MJ/kg in dry season and increased slightly from 6.4 to 8.6 MJ/kg in rainy season. Both in dry and rainy seasons, the highest ME content was occurred in P. purpureum and C. plectostachyus. In conclusion, nutritive value of the observed grasses in West Sumatra, Indonesia was relatively higher during rainy season compared with dry season. Pennisetum purpureum and Cynodon plectostachyus had the best nutritive value in both dry and rainy seasons.

미국식 시즌 제도의 TV 드라마 내용 전개에 관한 연구

남명희(Nam Myoung Hee) 한국영화학회 2009 영화연구 Vol.0 No.40

This article introduces the meaning of season on US TV schedule. During 1990~2000, The X-Files, CSI, Sex and the City and many shows influenced Korean viewers and creators. They learned that US TV schedule called 'season' is so different with Korean schedule. In 2007, Korean TV show Auction House creator team called the show as 'Season System Drama', which means collaboration of serialized situation, manipulate production, high budget, in-house team work, and season system. There were some mistakes to understand what is season system on TV schedule. A season combines airtime and respite time on schedule, like weather. The storyline of US TV shows is influenced by season. A season schedule can help the creators and his team to prepare a long-time narrative. The plot of multiple narratives is the distinction of US TV show compared with Korean one. The X-Files was the prototype of mythology show and multiple narrative. Desperate Housewives has multiple storyline per each episodes, but one central mystery per a season. Supernatural is closer to mythology show, but the central storylines are changed by season, not developed. Lost is a mythology show which has multiple storyline per each episodes. These shows lead multiple storylines for a long time, and it based on the 'season' which has respite time. The plan of narrative by season is helpful to make the solid foundation of long storylines. Season means not only high budget TV shows, but the respite time of creators: season needs collaboration of broadcast system, creators, and viewers in Korea. TV shows effect strongly on channel share than any other programs in Korea. The viewers under 30 years old of Korea are rather easy to admit the concept of a season because many of them are internet users, organized online fandom, and learned oversea TV schedule by themselves.

열대몬순기후에서 사료용 옥수수의 이삭 특성과 수량 평가

이윤호,서명철,방진기 한국국제농업개발학회 2019 韓國國際農業開發學會誌 Vol.31 No.3

Maize (Zea mays L.) is using importantly economy crop as food security and livestock feed. Maize growing season is evaluated at dry and wet seasons in Cambodia. This experiment was conducted to compare the growth characteristics and yield for Korea varieties and local in Cambodia. In 2011 (dry season and wet), 2012 (dry season and wet), and 2013 (dry season), the (cv) Kwangpyeongok (Korea), Pyeonganok (Korea), CP888 (Thailand), and Loeung Mongku (Cambodia) were grown in Cambodian Agriculture Research and Development Institute (CARDI). In dry season, silk days was not difference in 2011, 2012 and 2013, while in wet season, silk days of 2012 occurred approximately 6-7days earlier than 2011 and 2013. Grain yield of dry season was higher than wet season. In dry season, grain yield of 2012 (548-788 kg/10a) was higher than 2011(386-505 kg/10a) and 2013 (345-687 kg/10a), whereas, in wet season, grain yield was not significantly difference in 2011 (221-601 kg/10a) and 2012 (369-582 kg/10a). The comparison of grain yields each season, across all five seasons, highlighted that the dry season in 2012. The resulted indicated that optimal rainfall and solar radiation in growth period. Korea varieties would be not recommendable in wet season for stable cultivation. 열대몬순기후인 캄보디아에서 2011년부터 2013년까지 건기와 우기로 구분하여 사료용 옥수수인 국내 품종인 광평옥과평안옥 그리고 수입 품종인 CP888과 Loeung Mongkul에 대한 생육과 수량특성을 구명한 결과이다. 출사 소요일수는 건기 재배에 있어서 2011과 2012년 및2013년에는 큰 차이가 나타나지 않았으나, 우기 재배에서는2012년이 2011년에 비해 6일이 단축되었으며 품종간 약 2-3 일의 차이를 보였다. 종실 수량은 건기 재배에서 2012년(548-788 kg/10a)이 2011 년(386-505 kg/10a)과 2013년(345-687 kg/10a)에 비해 다소 높았다. 우기 재배에서는 2012년(369-582 kg/10a)과 2011년(221-601 kg/10a)간에 차이를 보이지 않았다. 그러나 품종간 유의한차이를 보였다. 본 연구결과 우기 재배에서 안정적인 옥수수 수량을 확보하려면 강수량이 높은 8월과 9월 및 10월 보다는 우기 전인 6 월과 7월에 파종하는 것이 좋으며, 건기 재배에서는 충분한 관개가 있는 조건에서 12월부터 다음 년도인 2월 말까지가 파종하는 것이 최대 수량을 확보하는데 유리할 것으로 사료된다.

Contribution analysis of carcass traits and seasonal effect on auction price for Hanwoo steers

강태훈,조성근,서자겸,김명후,김병우 충남대학교 농업과학연구소 2019 Korean Journal of Agricultural Science Vol.46 No.3

The aim of this study was to analyze the contribution of carcass traits (backfat thickness, eye muscle area, carcass weight and marbling score) and the season at slaughter to the price (auction and market) using squared semi-partial correlation. The season at slaughter (summer expressed as season_2, autumn as season_3, and winter as season_4) were added into the estimation as dummy variables, and spring was set as a default variable. In this study, the carcass grades of 22,298 Hanwoo steers slaughtered from 2012 to 2017 were used to performmultiple regression analysis. The rankings of the contribution of the carcass traits and the seasons at slaughter to the auction prices were in the order of marbling score (68.63%), season_4 (11.88%), backfat thickness (10.45%), eye muscle area (6.11%), season_3 (2.19%), season_2 (0.45%) and carcass weight (0.28%). (R-square of the regression = 0.4101). The rankings of the contribution to the total prices were in the order of carcass weight (51.74%), marbling score (32.12%), season_4 (6.04%), backfat thickness (5.54%), eye muscle area (3.22%), season_3 (1.14%), and season_2 (0.19%). (R-Square of the regression = 0.6486). As a result, season_3 and season_4 had a negative effect on the auction price and total price. Because of seasonal event such as Korean Thanksgiving Day and Korean New Year’s Day on season_3 and season_4, much supply was needed to meet the high demand. Thus, the seasonal effect at slaughter could be another factor to be cosideredin when considering of slaughter or breeding.

한국프로야구의 정규시즌과 포스트시즌에서 승리기여도의 차이에 관한 실증연구: 승리 결정방식을 중심으로

노택선(Roh, Taek-seon),민충기(Min, Chung-ki),조용준(Cho, Yong-jun) 한국스포츠산업경영학회 2021 한국스포츠산업경영학회지 Vol.26 No.1

본 연구는 프로야구에서의 Moneyball 주장에 관한 의문(the Moneyball puzzle), 즉 출루율이 높은 선수들로 구성된 팀이 정규 시즌에서는 최고의 승률을 달성할 수 있으나 포스트시즌에서는 극히 저조한 성적을 내는 이유에 관한 답을 하는 것을 목적으로 한다. 한국 프로야구에서 정규시즌에서는 144경기를 치른 후에 승률로 순위를 정하는 데 반하여, 포스트시즌에서는 5전 3선승 또는 7전 4선승의 단기 시리즈로 승자를 결정한다. 2019년 정규시즌과 2012~2019년 포스트시즌 자료를 사용하여 실증분석한 결과에 의하면, 두 시즌 사이의 경기결과 방식 차이로 인하여 결정요인들의 승리기여도에 차이가 있는 것으로 나타났다. 투수력의 차이를 조정한 상태에서, 출루율이 정규시즌의 승률을 높이는 데는 장타율보다 기여도가 크지만, 포스트시즌의 단기시리즈 승패에는 장타율의 기여도가 더 크고 유의하다는 것을 보이고 있다. 많은 경기를 치룬 후 승률로 순위를 결정하는 정규시즌에서는 각 결정요인의 시즌 동안 평균수준이 중요한 역할을 한다. 이에 반하여, 단기시리즈로 승자를 결정하는 포스트시즌에서는 각 경기의 승패가 중요하므로 산발적으로 발생하는 장타력이 최종결과에 더 큰 영향을 미치는 것으로 해석된다. This study attempts to answer to the Moneyball puzzle that a team with a high on-base percentage achieves an excellent winning rate in the regular season but does a disappointing performance in the post season. In Korea, the winner in the regular season is determined by the winning rate after each team plays 144 games. In contrast, the winner in the post season is determined by the best-of-five or the best-of-seven series. Empirical results show that there exists a difference in the importance of the winning factors because the winners are determined differently in the regular season and in the post season. With controlling for the pitchers’ quality, the on-base percentage makes a more (although insignificant) contribution to the winning rate than the slugging percentage. However, the slugging percentage makes a bigger and significant contribution to the winning short series in the post season. Since each team has to play many games for a long regular season, it needs to maintain a high and stable level of offensive power to achieve a high winning rate. In the post season, however, sporadic slugging power could be more important for winning short series.

Comparative Rumen Degradability of Some Legume Forages between Wet and Dry Season in West Sumatra, Indonesia

Evitayani, Evitayani,Warly, L.,Fariani, A.,Ichinohe, T.,Abdulrazak, S.A.,Fujihara, T. Asian Australasian Association of Animal Productio 2004 Animal Bioscience Vol.17 No.8

An experiment was conducted to evaluate the potential nutritive value of five legume forages (leaves and twigs) in West Sumatra during wet and dry seasons. The chemical composition, in vitro dry matter (IVDMD), organic matter (IVOMD) and crude protein digestibility (IVCPD), in vitro gas characteristics and estimated metabolizable energy (ME) showed variation among legume forages and between different seasons. Crude protein (CP) ranged from 14.2 to 27.8% DM in the wet season, with a significant (p<0.05) reduction in dry season. C. pubescens, G. maculata, L. leucocephala and P. phaseloides showed the least reduction in CP content. The NDF, ADF and lignin were about 39.0, 26.5 and 6.1% DM, respectively in the wet season, and significantly (p<0.05) increased in the dry season, except for NDF of C. mucunoides and C. pubescens. For IVDMD, IVOMD and IVCPD significantly increased in the wet season, but values remained as high as over 50.0% of DM. The in vitro gas characteristics and metabolizable energy were significantly (p<0.05) higher in wet season than the dry season. During both seasons, the rate of constant (c) for G. maculata and ME content for C. pubescens and P. phaseloides were not significantly (p<0.05). Results demonstrated that P. phaseloides and L. leucocephala have a good nutritive value during both wet and dry seasons. Further studies on feeding trials are needed to quantify the animal responses when offered these legume forages.

대학 보디빌딩선수의 비시즌기와 시즌기의 웨이트 트레이닝 사례

김기홍(Kim, Ki-Hong),이병근(Lee, Byung-Kun),서현철(Seo, Hyun-Chul) 대한운동학회 2007 아시아 운동학 학술지 Vol.9 No.2

본 연구의 목적은 비시즌기와 시즌기의 프로그램을 달리한 대학 보디빌딩 선수의 훈련 프로그램 사례를 제공하는 데 있다. 본 연구의 대상은 보디빌딩 경력이 5년인 남자(28세) 아마추어 보디빌딩 선수 1명이다. 비시즌기에 주 6일 운동, 1일 휴식을 취하였고, 웨이트 트레이닝은 1세트는 15RM, 2세트는 12RM, 3세트는 10RM, 4세트는 8RM, 5세트는 6RM, 6세트는 5세트 무게의 50%로 최대 횟수로 실시하여 근비대(hyperthropy)에 비중을 두었다. 운동시간은 세트간 휴식시간을 포함하여 1시간 30분정도 소요되었다. 시즌기에는 웨이트 트레이닝과 유산소운동을 병행하여 체지방 감소와 muscle definition 발달에 중점을 두었다. 운동빈도는 주 6일 운동, 1일 휴식으로 하였으며, 운동방법은 3일 분할운동, 1일 오전과 오후 2회 운동을 하였다. 운동강도는 3-4세트, 15회 이상 또는 최대반복횟수 실시형태를 취하였으며, 주로 고립운동(one joint)을 위주로 드롭세트 또는 최대 반복횟수를 실시하였다. 유산소운동은 웨이트 트레이닝 후에 주 6회 실시하였다. 웨이트 트레이닝은 오전 90분, 오후 90분하였으며, 유산소운동은 50분 동안 하였다. 비시즌기에는 68kg에서 2년 8개월 후에 87kg로 증가하였고, 시즌기 100일간 훈련 후에 체중은 87kg에서 74kg으로, 체지방률은 16%에서 8.5%로 감소하였고, 2005년도 미스터 유니버시티 선발대회에서 1위를 수상하였다. 본 연구 결과는 대학 보디빌딩 선수의 체력관리와 개인 훈련 프로그램 사례로서 유용한 자료가 될 것으로 사료된다. The purpose of this study was to provide the case of weight training of college body building player during off season and on season. The subject was amateur body building 1 player( 28yrs) who had a 5yrs experience. Exercise frequency on out of season were 6 times a week. Exercise intensity were 15RM on 1st set, 12RM on 2nd set, 10RM on 3rd set, 8RM on 4th set, 6RM on 5th set, and 50% of 5th set intensity on 6th set, was focused hypertrophy. Exercise time was 1:30 included rest time between set. Exercise of season were focused on muscle definition by mixed methods of aerobic and weight training. Exercise frequency were 6 times a week, separated exercise of 3days, 2 times exercise on the same days. Exercise intensity were 3-4 set, over 15RM or maximal repetition, drop sets, focused one joint movement. Aerobic exercise were enforced 6 times a week after weight training. Weight training were enforced 90 minutes on AM, 90 minutes on PM, and aerobic exercise were enforced 50 minutes. Weight on out of season was decreased from 68 kg to 87 kg during 2 years 8 months. The weight of season of 100 days was increased from 87 kg to 74 kg and the % fat of season was decreased from 16% to 8.5%. The final record of this program was 2005 Mr. University gold medal. This program would be useful data on individual training program for college body building players.

Effect of Breed (Lean or Fat Pigs) and Sex on Performance and Feeding Behaviour of Group Housed Growing Pigs in a Tropical Climate

Renaudeau, D.,Giorgi, M.,Silou, F.,Weisbecker, J.L. Asian Australasian Association of Animal Productio 2006 Animal Bioscience Vol.19 No.4

The effects of breed and sex on individual growth performance and feeding behaviour were studied between 45 and 90 kg BW in two replicates of forty group-housed pigs. The first and the second replicates were carried out during the warm season (i.e. between February and April 2003) and during the hot season (i.e. between August and October 2003), respectively. During the warm season, ambient temperature and relative humidity averaged $25.3^{\circ}C$ and 86.0%. The corresponding values for the hot season were $27.9^{\circ}C$ and 83.6%. The pigs were grouped in pens of 10 animals on the basis of breed (Creole or Large White) and sex (gilt or castrated male) and given ad libitum access to a grower diet (9.0 MJ/kg net energy and 158 g/kg crude protein) via feed intake recording equipment (Acema 48). An ear-tag transponder was inserted into each pig and this allowed the time, duration, and size of individual visits to be recorded. The growth performance and feeding pattern were significantly affected by breed, sex, and season. The Creole pigs (CR) had a lower average daily gain (ADG) (642 vs. 861 g/d, p<0.01) and carcass lean content ($LC_{90kg}$) (35.4 vs. 54.5%; p<0.01) and a higher backfat thickness at 90 kg BW ($BT_{90kg}$) (23.4 vs. 10.4 mm; p<0.01) than Large White pigs (LW) whereas the average daily feed intake (ADFI) was not affected by breed (2.34 vs. 2.22 kg/d, respectively for CR and LW pigs; p>0.10). Consequently, the food:gain ratio was higher in CR than in LW (3.65 vs. 2.58; p<0.01). CR had less frequent meals but ate more feed per meal than LW (5.9 vs. 8.8 meals/d and 431 vs. 279 g/meal; p<0.01). The rate of feed intake was lower (27.6 vs. 33.9 g/min; p<0.01) and the ingestion time per day and per meal were higher in CR than in LW (87.1 vs. 69.7 min/d and 15.8 vs. 8.4 min/meal; p<0.01). The ADFI and BT90 kg were higher (2.38 vs. 2.17 kg/d and 18.1 vs. 15.9 mm; p<0.05) and LC90 kg was lower (43.5 vs. 46.4%; p<0.01) in castrated males (CM) than in gilts (G) whereas ADG was not affected by sex (p = 0.12). The difference in lean content between CM and G was greater in CR than in LW. The ADFI and ADG were reduced during the hot season (2.18 vs.2.38 kg/d and 726 vs. 777 g/d, respectively; p<0.05) whereas feed conversion and carcass lean content were not affected by season (p>0.05). Average feeding time per meal and meal size decreased during the hot season (10.9 vs. 13.2 min/meal and 316 vs. 396 g/meal; p<0.01) whereas the rate of feed intake was not affected by season (p = 0.83). On average, 0.69 of total feed intake was consumed during the diurnal period. However, this partition of feed intake was significantly affected by breed, sex, and season. In conclusion, the breed, sex and season significantly affect performance and feeding pattern in growing pigs raised in a tropical climate. Moreover, the results obtained in the present study suggest that differences observed in BW composition between CR and LW are associated with difference in feeding behaviour, in particular, the short-term regulation of feed intake.

우리나라 공공하수처리시설의 방류수 수질현황 분석을 통한 겨울철 방류수수질기준의 적정성 평가

엄철용 ( Chul Yong Um ),주경훈 ( Kyoung Hoon Chu ),윤주환 ( Zu Whan Yun ),최익훈 ( Ik Hoon Choi ),박재영 ( Jae Young Park ),이한샘 ( Han Saem Lee ),고광백 ( Kwang Baik Ko ) 한국물환경학회 2011 한국물환경학회지 Vol.27 No.4

In this study, from 2004 to 2008 influents and discharging effluents from 241 municipal public sewage treatment plants were surveyed. Statistics including average, Coefficient of Variation (CV) and Coefficient of Reliability (COR) for each season, time series analysis for removal efficiency and water quality of effluents, and a comparison of the effluent standards in Korea and other countries were presented. The average concentrations of TN and TP in influents. during winter season were 32.6 and 3.78 mg/L and during other season were 30.8 and 3.61 mg/L in 2008, respectively. The average TN concentration on the basis of the maximum monthly concentrations in the effluents during winter season ranged from 14.2~17.4 mg/L and during other season ranged from 12.2~14.8 mg/L. The TP concentration in the effluents depending on the each season was no big difference. TN removal efficiency decreased from Jan. to Feb. and TP removal efficiency decreased in Jan., Jun and July. Maximum COR during winter season were 0.61 but the COR for TN and TP during other season ranged from 0.96~1.48 and 1.09~1.81, respectively, due to big difference in the standard for TN and TP in effluents depending on the season. TN and TP standards for effluent of sewage treatment during winter season in Korea was much higher than those in other countries. Therefore the lower effluent standards during winter season is essential for the water quality improvement.