쌀 아밀로그램 特性의 品種 變異와 食味關聯 特性과의 相關

Sang Jong Lim(林尙鍾),Dal Ung Kim(金達雄),Jae Keun Sohn(孫再根),Soo Kwan Lee(李壽寬) 한국육종학회 1995 한국육종학회지 Vol.27 No.3

This study was carried out to understand the varietal variation in amylogram properties of rice grain evaluated by Rapid visco analyzer and the interrelationship among these and other characteristics related with palatability of cooked rice. All amylogram estimates showed highly significient of variation, while consistency viscosity exhibited the lowest varietal variation. Gelatinization initiation temperature of glutinous rices were similar to that of nonglutinous rices, but the peak viscosity of the former was progressed more rapidly than the latter. Peak and cool viscosity of nonglutinous rices were markedly higher than those of glutinous rices. The turning point of rapidly changing viscosity followed soon after the initiation of gelatinization in nonglutinous rices coincided with the peak viscosity of glutinous rices. Peak viscosity of brown rice was lower than that of milled rice, but hot and cool viscosity of brown rice were similiar to those of milled rice in nonglutinous rices. However, peak, hot and cool viscosity of brown rice was lower than those of milled rice in glutinous rice. There was highly positive correlation between amylogram properties of brown and milled rice. Peak and breakdown viscosity was positively correlated with the taste and total panel score of cooked rice, while the setback viscosity was negatively correlated with the taste of cooked rice. The panel scoring components of cooked rice such as taste, stickiness, texture and total score could be estimated by multiple linear regression formula derived from amylogram properties with the range 0.58~0.72 of determination coefficients.

쌀 아밀로그램 特性의 檢定器機間 比較

Hung Gu Hwang(黃興九),Sang Jong Lim(林尙鍾),Byung Tae Jun(田炳泰),Moo Sang Lim(林茂相) 한국육종학회 1995 한국육종학회지 Vol.27 No.2

This study was conducted to screen the effective method of amylogram analysis for the selection of high-quality rice variety. A comparison of amylogram characteristics was undertaken betwen Brabender visco analyzer (BVA) and Rapid visco analyzer (RVA). The screening efficiency of amylogram characteristics by RVA was nine times faster in analysis speed and 1/13 less in sample weight compared with BVA. Amylogram characteristics analysed by RVA such as peak viscosity, breakdown and setback viscosity were significantly correlated with those by BVA. Amylogram characteristics analysed by RVA were correlated with translucency and alkali spreading value in milled rice and hardness in cooked rice. RVA was more effecient than BVA to determine the amylogram characteristics for the selection of high-palatable rice.

BSC를 활용한 IT기업의 사업단위 성과 관계분석

박무현(Park Moo-Hyun),임상종(Lim Sang-Jong) 한국국제회계학회 2006 국제회계연구 Vol.0 No.16

본 연구는 DeLone and McLean(2003)의 정보시스템 성과 모형을 기반으로 Kaplan and Norton(1996b)의 BSC체계를 활용하여 정보시스템 품질평가 수준이 사용자의 유용성 인지와 고객만족에 어떠한 영향을 미치는지를 살펴보았으며, 고객관점 변수별 관계를 분석하고 이 변수들이 재무적 관점 변수인 조직성과에 어떠한 영향을 미치는지를 분석하였다. 연구결과는 다음과 같이 요약된다. 정보시스템 품질평가 수준과 고객관점 관련변수, 조직성과간의 관계가 가설검증 결과에서 알 수 있는 바와 같이 정보시스템의 전반적인 품질평가 수준이 유용성 인지, 고객만족에 정(+)의 영향을 미치고, 유용성 인지와 고객만족은 조직성과에 정(+)의 영향을 미친다. 즉 경영관리의 궁극적 목적인 재무적 목표달성을 지향한다면 정보시스템 제공자는 정보시스템의 총체적인 품질 역시 높은 수준을 유지하는 것이 바람직하다고 할 수 있을 것이다. This study reviews the theoretical backgrounds and the precedent studies of the information systems and BSC, and attempts to analyze the relationships among the quality of the information systems, the quality of the information provided, the quality of the services, the awareness of information systems' usefulness, the customer satisfaction, and the organizational performance of companies employing BSC systems. The analysis is based on the model suggested by DeLone and McLean(2003). The fact that the evaluation of the information system's quality has positive relations with the customers' perspectives and the organizational performance shows that the evaluation of the information system's overall quality has an influence on the awareness of the system's usefulness and the customers satisfaction. It also shows that the awareness of the system's usefulness and the customers satisfaction, in turn, have positive influences on the organization performance. Thus, the vendors of the information systems should maintain high quality of the information systems to ensure the achievement of ultimate aim by the management.

$F_2$와 $F_5$ 상관에 의한 벼 Sink 및 Source 관련형질의 유전력 추정

하운구,김호영,최해춘,임상종,서학수,임무상,Ha, Woon-Goo,Kim, Ho-Yeong,Choi, Hae-Chune,Lim, Sang-Jong,Suh, Hak-Soo,Lim, Moo-Sang 한국작물학회 2002 Korean journal of crop science Vol.47 No.3

초다수성 품종 개발의 기초자료로 활용하고자 새로이 도입된 신초형 소얼 수중형 유전자원을 이용하여 F$_2$-F$_{5}$상관에 의한 sink-source관련 형질의 유전력을 추정한 결과를 요약하면 아래와 같다. 1. 일품벼에 YR15965 Acp 33이 교배된 F2와 F5세대간 상관정도에 의해 추정된 sink 및 source관련 형질들의 유전력은 specific leaf area, sink-source ratio와 harvest index의 0.009, 0.121, 0.013을 제외한 모든 형질에서 0.224이상의 높은 유전력을 보였다. 2. IR 66738-118-1-2에 가야벼가 교배된 후대에서는 모든 sink 및 source관련 형질이 0.001-0.286의 낮은 유전력을 보였다. 3. Sink 및 source관련 형질들과 수량과는 두 조합 모두 높은 싱관정도를 보였으나 등숙률과는 IR 66738-118-1-2에 가야벼가 교배된 후대에서는 대부분의 형질이 상관이 없었다. 그러나 일품벼에 YR 15965Acp33의 교배 후대에서는 등숙율과 source형질과는 높은 정상관이, sink capacity와 sink-source ratio등 sink형질과는 유의한 부의 상관이 있었다. The heritability of sink-source characters was estimated by regression coefficient between F$_2$ and F$_{5}$ in two crosses of IR 66738-118-1-2/Gayabyeo and the Ilpumbyeo/YR 15965 Acp 33. In order to get the some basic information for breeding of high yielding rice, genetic resources of new plant type with low tiller and heavy panicle were used. Most of the sink and source characters in Ilpumbyeo/YR 15965 Acp 33 cross showed high heritability over than 0.224. But the specific leaf area and sink-source ratio displayed low heritability being 0.009 and 0.013, respectively. Heritability of all sink and source characters in IR 66738-118-1-2/Gayabyeo cross ranged from 0.115 to 0.247. Correlation coefficient between yield and yield components in both combination were in the ranged between 0.001 and 0.247. But correlations among the yield components were not significant. Correlations between the yield and sink-source characters in both combinations were also highly significant. Particularly, correlation between the grain tiling ratio and most of the sink-source characters in IR 66738-118-1-2/Gayabyeo cross were not significant. In Ilpumbyeo/YR 15965 Acp 33 cross, correlations between grain filling ratio and source characters were positively significant. but sink characters (sink capacity and sink-source ratio, etc) were negatively significant.

혁신활동이 기업성과에 미치는 영향

박무현(Park, Moo Hyun),임상종(Lim, Sang Jong) 한국국제회계학회 2013 국제회계연구 Vol.0 No.49

지식경영과 TQM 활동은 조직의 혁신을 이끌 수 있는 주요 요인으로 알려져 있으며, 여러 연구자가 지식경영 활동과 조직의 혁신 간의 관련성에 관한 중요성을 인정하였다. 이처럼 지식 경영 활동과 조직의 혁신 간의 관계, 그리고 TQM 활동과 혁신 간의 관계가 유의한 관계에 있다 하더라도 이들 변수 모두를 고려한 연구는 미미한 실정이다. 따라서 본 연구는 기존 연구에 대한 검토를 토대로 조직에서 실행하고 있는 지식경영 및 TQM 활동과 혁신 및 재무성과와의 관계에 관한 포괄적인 연구 모형을 설계하고, 그 모형을 구성하고 있는 요소들 간의 관계를 실증적으로 검증하였다. 실증분석 결과, 지식경영 활동은 TQM 활동 수준과 혁신성과에는 긍정적인 영향을 미치는 것으로 나타났으나 재무성과에는 통계적으로 유의한 영향을 미치지 못하는 것으로 나타났다. 그리고 TQM 활동은 혁신 및 재무성과에 긍정적인 영향을 미치는 것으로 확인되었다. 혁신성과 또한 재무성과에 긍정적인 영향을 미치는 것으로 나타났다. 본 연구의 결과는 조직의 궁극적인 목표인 재무성과를 극대화하기 위하여 경영혁신기법을 실행할 때 지식경영에만 집중하기보다는 TQM 활동을 통한 지식경영 운영이 더 큰 가치를 얻을 수 있다는 실무적인 시사점을 제시해주고 있다. It is well known that knowledge management and TQM activities are critical factors to drive organizational innovations. Many researchers also acknowledged the importance of business innovation, and studied the relationship between knowledge management and innovation. Nevertheless, it is rare to find studies on the comprehensive relationships among knowledge management, TQM and business innovation. Based on the review of existing researches, we are to develop a descriptive model of the integrated relationships between knowledge management, TQM activities, and innovative and financial performance, and to examine the relationships among the elements of the integrated model. Application of the structural equation model presented the following results. Knowledge management activities have significantly positive effects on the level of TQM activities and innovative performance of firms, but knowledge management activities do not have significantly positive effects on the financial performance of firms. TQM activities have positive effects on the innovative and financial performance of firms. Innovative performance has also significantly positive effects on the innovative performance of firms. In summary, the results of this study emphasize that knowledge management in combination with TQM would enable management to achieve better corporate value than knowledge management alone. It is expected that this study can guide management in establishing effective strategies for achieving their organization goals.

박영진가 개성부기 장부의 분석과 특징: 제1기 거래를 중심으로

정기숙 ( Key-sook Jung ),노병탁 ( Byung T. Ro ),김영화 ( Young-hwa Kim ),임상종 ( Sang-jong Lim ) 한국회계학회 2023 회계저널 Vol.32 No.3

박영진가의 개성부기 장부는 24년 8개월간(1887. 8.15. ~1912. 4.15.)의 상거래 활동을 기록한 회계장부이며 일기장, 장책, 주회계 및 각인회계장부 등이 현존하고 있다. 이 장부는 박영진의 4대조부터 개성에서 사업을 경영한 개성상인의 장부라는 것이 확인되었다. 일기장의 기입원리는 복식부기의 기본원리인 거래의 이중성과 대차평균원리를 따르고 있다. 상거래 분개는 현금 중심으로 기입되어 있고, 분개 방식은 현대의 은행부기의 기입 방법과 유사하며, 일기장은 현금출납장의 기능을 가지고 있다. 자산과 비용의 증가는 입(入)을, 감소는 거(去)를 사용하고, 부채 및 자본과 수익의 증가도 입(入), 감소는 거(去)를 사용한다. 현대 복식부기에 비해 미흡한 점은 이자수익에 대한 회계처리이다. 대여시점에 이자수익을 미리 계산하지만 일기장에 기입하지 않고 장책에 미수이자, 즉 채권으로 기입하고 있다. 따라서 장책에 의해 시산을 하면 대차평균원리가 지켜지지 않는다. 이자수익에 대한 용어와 인식시점도 도중(또는 차인)과 여타 거래처와 다르다. 도중의 경우는 대거라는 용어를 사용하고, 여타 거래처는 채급이라는 용어를 사용한다. 미수이자에 대한 기입도 대거의 경우는 결산 시에 기입하고, 채급의 경우는 대여와 동시에 기입한다. 박영진가의 결산 시기는 매년 9월 15일이며 결산 시에 장부마감 절차를 취하지 않고 계속 기입하고 있다. 1916년에 발간된 현병주의 개성부기 책에 있는 예시에서는 결산기에 장부마감 절차가 있고, 장책의 경우 새 장부를 사용하지 않고 계속 기록할 때는 권점(○)을 표시하여 구분을 하고 있다는 점에서 차이가 있다. 그리고 질(계정)간에 대체거래가 있는 경우 일기장을 거치지 않고 장책에서만 이록과 이래라는 용어를 사용하여 이체된 기록임을 나타낸다. 요약하면 이자수익에 대한 회계처리와 결산마감 절차가 지켜지지 않는 것이 박영진가 장부의 단점이라고 할 수 있다. 그러나 박영진가의 개성부기장부는 앞에서 지적한 미비점을 제외하고는 개성부기, 즉 복식부기의 원리에 따라 정리되어 있다. It is well known that the ancestry of Park Young-jin's family was one of the Kaeseong merchants in the area of Goryeo (AD 918-1392) and the descendants of the family still keep an almost complete set of the original books of Kaeseong bookkeeping. Collectively, these books cover a vast volume of records on the business transactions of the family over a period of 24 years and eight months(AD 1887. 8.15. ~ 1912. 4.15.). They consist of Ilgee Jang, Jangchaek, Ju Hoegye, and Kagin Hoegye, among others. All these books are the genuine and original books of Kaeseong bookkeeping. The records in Ilgee Jang are prepared according to the double entry principle or, more generally, the duality of business transactions and the balancing feature of debits and credits. The journal entries are made largely in line with the cash basis of accounting and the principles of bank accounting today. As such, Ilgee Jang is more like a ledger for cash transactions. The increase (decrease) in assets and expenses is recorded and indicated by the letter 去(入). And the increase (decrease) in liabilities, equity, and revenues is recorded and indicated by the letter 入(去). One thing of particular interest, which may be a potential limitation of the Park family books, is that the entry to record interest revenue on loans is not made clear. That is, the interest revenue on loans is computed in advance as the loan is made yet the record thereof is not found in Ilgee Jang but found in Jangchaek later. Because of this, a period-end general trial balance, if prepared, does balance the debits and credits. Another ambiguity is that the entry of interest revenue is not made consistently between Dojung (or Chain) versus other business customers. In the case of the Dojung Hoegye, for example, the term Chaegeup is used to indicate the interest revenue on loans, while another term Daegeo is used in other cases. And In the case of Chaegeup, the entry of the interest revenue is recorded at the time when the loan is made. In the case of Daegeo, however, the interest revenue is recorded when the loan is paid off at the end of the accounting period. The accounting period of the Park Young-jin family business typically ends September 15 each year. However, the books are not closed at each period-end but still left open for the next period. This is somewhat confusing or contrasting to the book (1916) of Hyeon Byeoing-ju on Kaeseong bookkeeping. In his book, Hyeon shows how to close the books at year-end. For example, he shows that the Janchaek of each year is closed and a new Jangchaek is used for the next year. In cases where the same Jangchaek continues to be used in the next period, the individual accounts are marked with the symbol O called Kwonjeom. And if there is any transfer transaction between individual accounts, it is recorded only in Jangchaek, indicated by the word Eerok or Eerae. In summary, the recording of interest revenue on loans in books and the lack of the year-end closing procedures for books in general are the most notable limitation of the Park family books. Other than this, the Park family books are the most complete set of accounting books on Kaeseong bookkeeping in existence, prepared largely according to the double entry principle we use today.

BSC 관점의 품질경영시스템 구축효과 - ISO 9001 인증기업을 중심으로

박무현(Moo-Hyun Park),주기중(Ki-Jung Ju),임상종(Sang-Jong Lim) 한국산업경영시스템학회 2011 한국산업경영시스템학회지 Vol.34 No.2

The objective of this research is to analyze the effects of quality management system constructed by ISO 9001 certificates through BSC perspectives. Evaluation of quality management system based on BSC framework can consider short-term financial performance as well as nonfinancial performance characteristics, which will derive future financial results. This results show that QMS has an indirect effect on business performance through quality performance and customer satisfaction, which are internal business process and customer perspective, rather than have direct effects on financial performance. Finally we suggest implications of this study and future research direction.

BSC 관점의 품질경영시스템 구축효과

박무현(Moo-Hyun Park),주기중(Ki-Jung Ju),임상종(Sang-Jong Lim) 한국산업경영시스템학회 2011 한국산업경영시스템학회 학술대회 Vol.2011 No.-

The objective of this research is to analyze the effect of quality management system constructed by ISO 9001 certificates through BSC perspectives. Evaluation of quality management system based on BSC framework can consider short-term financial performance as well as nonfinancial performance characteristics, which will derive future financial results. This results show that QMS has an indirect effect on business performance through quality performance and customer satisfaction, which are internal business process and customer perspective, rather than has a direct effect on financial performance. Finally we suggest implications of this study and future research direction.

대호간척지의 토양물리학학적특성

김택겸 ( Taek Kyum Kim ),강위금 ( Ui Gum Kang ),이상복 ( Sang Bok Lee ),류철현 ( Chul Hyun Yoo ),정지호 ( Ji Ho Jeong ),양창휴 ( Chang Hyu Yang ),임상종 ( Sang Jong Lim ),유진희 ( Jin Hee Ryu ),김재덕 ( Jae Dek Kim ) 한국토양비료학회 2008 한국토양비료학회 학술발표회 Vol.2008 No.1

RAPD를 이용한 마늘의 유연관계분석

Young Kyung Lee(李螢京),Yong Hwi Yoon(尹用輝),Il Sun Chung(鄭鎰仙),Jong Soon Lee(李鍾焞),Sang Jong Lim(林尙鍾),In Gyu Song(宋仁圭),Dal Ung Kim(金達雄) 한국육종학회 1996 한국육종학회지 Vol.28 No.3

To analyse the genetic relationship among garlic accessions(Allium sativum L.) the polymerise chain reaction(PCR) was performed with total genomic DNAs of 13 garlic accessions by random 14 primers. The genetic diversity and genetic distance among 13 garlic accessions were used to generate a dendrogram showing phylogenic relationship. Thirteen garlic accessions were classified into two groups(group Ⅰ, Ⅱ). In additon, one of the two groups Group Ⅰ was divided into three sub-groups(group Ⅰ-a, Ⅰ-b, Ⅰ-c). Group Ⅰ included garlic accessions of Hongcheon, Gangwha, Yeongdong, Cheongju, Danyang, Gochang, Euesung, Yaechun, Seosan, Samcheog and China, while Group Ⅱ included garlic accessions of California and Austria. Sub-group Ⅰ-a included garlic accessions of Cheongju, Euesung, Yaechun, Seosan, sub-group Ⅰ-b included garlic accessions of Gangwha, Yeongdong, Samcheog and sub-group Ⅰ-c included garlic accessions of Hongcheon, Danyang, Gochang, China, respectively.