• 산경연구논집
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• 제10권5호
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• pp.77-86
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• 2019

Purpose - The present study examined the reliability of accounting information based on the pay slice (CPS) information of chief executive officers (CEOs) in the service industry. The difference in the size of CPS under the capitalist system can be used as an index to gauge the influence of top management. Research design, data, and methodology - In accordance with the amendment of the Financial Investment Services and Capital Market Act in 2013, the pay information of individual registered executives with annual salary of more than 500 million won has been disclosed. The sample of the current study is 232 companies listed on the Korea Exchange excluding financial services from 2013 to 2015, when the individual pay-slice information for registration officers was published in the business report in accordance with the revision of the Capital Market Act. The financial data required for this study were extracted from the FnGuide and the TS-2000. With the data, we tested the relationship between CPS and accounting information reliability through a linear regression analysis. Results - The first result showed that the relationship between the CPS and human resource in internal accounting control system in the service industry is significantly negative only with the accounting department personnel. This result implied that the CEO can negatively affect the retention of the accounting department in the firm. Second, both the CPS and quality of audit in the service industry are negatively related both to audit fees and to audit time. Nonetheless, the relationship between the number of the auditor and the CPS is insignificant. This result indicated that the CEO can negatively affect audit fees and audit time of external auditors. The results of the present study suggested that CPS information may have a negative impact on the reliability of accounting information. Conclusion - This study is the first study to examine the reliability of CPS and accounting information for the service industry in terms of human resources in internal accounting control system and audit quality. Therefore, the present study is expected to provide some useful information to economic decision-making of various external parties for service firms.

• 한국산림과학회지
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• 제52권1호
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• pp.58-71
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• 1981

충남(忠南) 전북지방(全北地方) 적송림(赤松林)의 천이과정(遷移過程)을 연구(研究)하기 위하여 솔잎혹파리의 피해지속기간(被害持續期間)에 따라 피해극기지(被害極基地) (5년전(年前)에 피해발생(被害発生))인 공주(公州)(A), 피해지속지(被害持續地)(10년전(年前)에 피해발생(被害発生))인 부여(扶餘)(B), 피해회복지(被害回復地)(20년전(年前)에 피해발생(被害発生))로서 고창지역(高敞地域)(C)을 조사지역(調査地域)으로 설정(設定)하고, 각(各) 조사지역별(調査地域別)로 환경요인(環境要因)과 식생상태(植生狀態)를 調査하여, 환경요인(環境要因)과 식생상태(植生狀態), 삼림군집(森林群集)의 비교(比較), 식물상(植物相)의 변화(変化) 등(等)을 분석(分析)한 결과(結果)를 요약(要約)하면 다음과 같다 1. 임분(林分)이 솔잎혹파리피해(被害)로 부터 회복(回復)되어 감에 따라 식생구성(植生構成)에 변화(変化)가 오고 대상수종(代償樹種)으로 발달(発達)된 참나무류(類)의 상대우점치(相対優点値)가 감소(減小)되었다. 그러나 본(本) 조사지역내(調査地域內)에서는 상수리나무의 상대우점치(相対優点値)가 다른 참나무류(類) 보다 높았다. 2. 솔잎혹파리피해(被害)가 지속(持續)됨에 따라 삼림군집(森林群集)의 종구성상태(種構成狀態)가 점차 다양(多樣)하여진다. 그후 피해(被害)가 회복(回復)됨에 따라 임분(林分)의 종구성상태(種構成狀態)는 단순화(单純化)되는 것으로 나타났다. 3. 상대밀도(相対密度) 및 상대우점치(相対優点値)의 상대치(相対値)에 의(依)한 식생천이(植生遷移)를 종합분석(綜合分析)한 결과(結果) 솔잎혹파리피해(被害)의 극심(極甚)에서 우점종(優点種)을 이루던 참나무류(類)가 피해(被害)로부터 회복(回復)되어감에 따라 그 값이 감소(減少)되고, 싸리류(類), 진달래류(類) 등(等)이 하층식생(下層植生)을 형성(形成)하는 삼림군집(森林群集)으로 변화(変化)하여 갔다. 4. 식생(植生)에 미친 토심(土深), 토양함수량(土壤含水量), 유기물함량(有機物含量), 그리고 유기물층(有機物層)의 두께는 본(本) 조사대상지(調査対象地)의 범위내에 있어서는 거의 같은 것으로 사료(思料)되었고 연평균강수량(年平均降水量)과 온도(温度)도 유사(類似)하였다고 본다.