장기간 스노우보드 운동이 골밀도 및 골대사에 미치는 영향

김을교,최동재,노성균 명지대학교 예체능연구소 2002 藝體能論集 Vol.13 No.-

The purpose of this study was to investigate the effect of the BMD and BMM for L spin AP, Femoral-neck and seurm Ca, seurm P after 12 weeks snowboard exercise. The total sample was 7 students of university male, consisted of 7 students for inexperienced snowboard group. The results were as follows : 1. Each time BMD for L spine AP was’t shown to significantly but decrease after 6 weeks exercise more then pre-exercise and after 12 weeks exercise more then 6 weeks 2. Each time BMB for Femoral-neck was’t shown to significantly but decrease after 6 weeks exercise more then pre-exercise, some increase after 12 weeks exercise more then 6 weeks exercise. 3. Each time BMD for seurm Ca was’t shown to significantly but decrease after 6 weeks exercise more then pre-exercise, some increase after 12 weeks exercise more then 6 weeks exercise. 4. Each time BMD for seurm P was’t shown to significantly but decrease after 6 weeks exercise more then pre-exercise, some increase after 12 weeks exercise more then 6 weeks exercise. From this study, 12 weeks snowboard exercise was shown to effect about BMD and BMM for L spine AP, Femoral-neck and seum Ca, seurm P in 7 students of university male for inexperienced snowboard but was’t shown to significantly

忠北 『生命의 숲』 造成成果와 環境性 提高를 爲한 "새천년손자숲"造成方案

柳乙烈,金洪殷,朴在仁 충북대학교 농업과학기술연구소 2000 農業科學硏究 Vol.17 No.-

Since 1996 the government of Chungbuk province has established and managed "Forest for Lif" to enhance the environmental effects of forest on human life. In the year of 1998, "the National Campaign for Establishing Forests for Life" in initiated nationally as a civil movement. In this study, the achievements of "Forests for Life" in Chungbuk province and "Forests for New Millenium Grandson", a new movement driven by the provincial government, were reviewed in terms of environmental science, public economy, forest policy and planning to maximize their environmental effects. The followings are suggested. Four ways of financial supports(fund-raising, donation of seedlings, provincial bond, and public fund) are suggested for running the movement. Among these methods, fund-raising is considered the most proper one. The establishment of model "Forests for New Millenium Grandson" is proposed in public land rather than private land in every city and county in Chungbuk area, after consideration of environmental factors such as soil and wind direction. Three type of "Forests for New Millenium Grandson", forested park, ecology Park, and urban park, are recommended to develop, and each park should have its optimum size due to the own environmental characteristics. Tree species recommended by Chungbuk Forestry Authorities and showing low susceptibility to pollutants are recommended to be planted for "Forests for New Millenium Grandson" movement. The following suggestions are recommended for better "Forests for New Millenium Grandson". 1) Environmental education should be spread to the general public for effective volunteering participation in tree planting. 2) As for enterprises, total control system combining afforestation performance and carbon dioxide output to induce to participate the movements. 3) In the case of selecting "the model company for environmental quality control", the Ministry of Environment authorities has suggested to include afforestation effort as a selecting criteria, Otherwise, the governor of the province should have full authority to select the winning company for environmental quality control.

점증적 최대운동부하가 테니스 선수들의 혈액 성분에 미치는 영향

김을교,최동재,조영호 명지대학교 예체능연구소 2001 藝體能論集 Vol.12 No.-

The purpose of this study was to investigate the effect of maximal exercise ability and LAC, NH3, LDH, Glucose on the progressive maximal exercise in high-school tennis players. The total sample was 14 students of high-school male, consisted of 7 students for athletes group, 7 students for non-athletes group The results were as follows : 1. HR was shown to significantly low in between athletes group and non-athletes group. 2. VO2max was shown to significantly high in between athletes group and non-athletes group. 3. Immediately after exercise LAC was't shown to significantly in between athletes group and non-athletes group. 4. Immediately after exercise NH3 was't shown to significantly in between athletes groups group and non-athletes group. 5. Immediately after exercise LDH was't shown to significantly in between athletes groups group and non-athletes group. 6. Immediately after exercise Glucose was't shown to significantly in between athletes groups group and non-athletes group. From the study, long-term tennis play was elevation cardiorespiratory functions and exercise ability in high-school tennis players, effective to improvement on tolerance functions

소프트웨어 개발비의 회계선택에 관한 연구 : 가공조립형산업을 중심으로 focused on conversion-manufacturing industry

정재을,박기직 울산과학대학 1999 연구논문집 Vol.26 No.1

This study empically investigate the motives of accounting choices in software development costs. The independent variables explaining the accounting choice motives were firm size, capital intensity, debt to equity ratio, unexpected earning, effective tax rate and ownership structure variables. The dependent variable was accounting method choice in software development costs(capitalizing/expensing). After the analysis, this study found out that unexpected earning and ownership variable were significant in explaining the accounting choice.

세무대리인의 의사결정 모형에 관한 연구

정재을 신라대학교 경제경영연구소 2007 경제경영연구 Vol.8 No.-

The purpose of this study is to review the extant research literature on tax accountants' decision making and suggest directions for future research on this area. For that purpose, a theoretical tax accountants' decision model was constructed after reviewing a lot of empirical studies on this area. The decision model links five categories of factors that affect tax accountants' decision making. The five factors are individual cognitive and affective psychological factors, economic risks and rewards in the external environment, task inputs, cognitive processing, and task outputs. According to reviewed empirical studies, important factors in tax accountant's decision model include individual psychological factors such as tax accountants' knowledge, experience and advocacy attitudes, and economic environmental factors such as the amount of tax savings at stake, risks of audit and penalties, client risk preference, and maintaining client relations. Promising future research directions include linking knowledge more directly to performance and explicating the formative stages of Tax accountant's decision making. This study would motivate the empirical study of tax accountants' decision making in Korean context.

종강의 크기가 생강의 생육 및 수량에 미치는 영향

최재을,김정선,이은정 충남대학교 농업과학연구소 1998 농업과학연구 Vol.25 No.1

This study was investigated to find out the optimum rhizome size of ginger characteristics and yield at two planting densities. Seventy five gram of rhizome gave best performance for plant height and yield with comparison with the other sizes at two planting densities. Among 25g, 50g and 75g of ginger rhizome size were not significantly different in plant height and yield at 30×30cm planting density. But, 25g of rhizome size is economically recommended at 30×30cm planting densities.

水稻 白葉枯病의 抵抗性 遺傳에 關한 硏究

崔在乙 충남대학교 농업과학연구소 1977 農業技術硏究報告 Vol.4 No.2

This study was conducted to determine the inheritance to bacterial leaf blight in rice. Varieties used in the study were IR1544-349-2, IR1698-237-2, IR1529-680-3, IR28, IR29, RP663-337-7-8-4-1-1, RP291-20, 62-595 and Kele. The isolate of bacteial leaf blight used was 71-23, 76-1 of Xanthomonas oryzae. F_1s were obtained from crosses between resistant and susceptible varieties. Field observation was made from the Parents, F_1s and F_2 sagregating population. The result is summaryzed as fallow: 1) The resistance to the bacterial leaf blight (71-23) derived from cultivars IR1529-680-3, IR28, IR29, RP663-337-7-8-4-1-1, RP291-20 and 62-595 was controlled by a single dominant gene. 2) The resistance to the bacterial leaf blight (71-23) derived from cultivars IR1545-339-2, IR1544-340, IR1698-237-2 and Kele was controlled by a single recessive gene. 3) The resistance to the bacterial leaf blight (76-1) derived from cultivars IR1545-339-2, IR1544-340, IR 1698-237-2 was controlled by a single dominant gene. 4) Degree of resistance to the bacterial leaf blight and genetic type were different depending on isolates within the same resistant cultivar. 5) There was no relation between resistance to the bacterial leaf blight and heading days.

감사에서의 협상연구

정재을 신라대학교 경영경제연구소 2016 경제경영연구 Vol.17 No.1

본 연구에서는 회계협상들 중 감사협상에 초점을 둔다. 그 이유는 최근 우리나라에서는 대우조선 등의 예에서와 같이 감사결과에 대한 신뢰성 문제가 제기되고 있고 이는 국가경제에 큰 영향을 미치고 있기 때문이다. 부실한 감사결과에는 여러 원인이 있겠지만, 감사결과가 감사인과 피감사 경영진의 협상에 따른 결과라고 생각한다면 그 원인에 대한 시사점을 얻기 위해서는 감사협상 전체 과정에 대한 면밀한 분석이 필요할 것이다. 따라서 본 연구의 목적은 지금까지 감사협상에 대한 연구들을 고찰하고 이 분야에 대한 연구를 촉진하는 것이다. 우리나라에서는 감사협상에 대한 연구가 거의 전무하므로 본 연구에서는 주로 미국에서 행해진 감사협상 연구들을 고찰함으로서 시사점을 얻고자 한다. 즉, 본 연구는 실무를 개선하고 미래 연구들에 대한 방향을 제시하는데 시사점을 가지기 위해 감사협상에 대한 연구들을 종합하는 역할을 한다.

대리인 이론에 대한 평가와 검토

정재을 신라대학교 경제경영연구소 2008 경제경영연구 Vol.9 No.-

There are two extreme opinions on the agency theory. First opinion argues that agency theory is revolutionary and has a powerful foundation, but the other argues that the theory addresses no clear problem, is narrow, lacks testable implications, and even dangerous. After review it was found that a more valid perspective lies in the middle, ie. agency theory provides a unique, realistic, and empirically testable perspective on problems of cooperative effort. Especially agency theory can be moved to the first opinion when coupled with complementary theoretical perspectives. The intent of this paper is to clarify some of the confusion surrounding agency theory and to lead organizational scholars to use agency theory in their study of the broad range of principal-agent issues facing firms.

회계담당자의 커뮤니케이션 역량 연구동향 분석

정재을 신라대학교 경영경제연구소 2015 경제경영연구 Vol.16 No.1

본 연구는 1990년 이래 최근까지 회계담당자의 커뮤니케이션 역량에 대해 분석한 연구들을 비판적으로 검토했다. 이러한 검토의 주요 목적은 회계실무에서 중요시 되는 역량들을 식별하고 실무에서 요구하는 커뮤니케이션 역량과 기존에 알려진 것과의 간격(gap)을 밝히는 것이다. 발견된 결과에 의하면 대부분의 연구는 분석된 역량을 선택한 근거를 밝히지 않았고, 매우 광범위한 역량범주를 사용했으며, 기존 연구들에서 밝혀진 정보들을 충분히 고려하지 않았다. 커뮤니케이션 세부 역량들의 중요성에 대해서는 교육자들과 회계담당자사이에 서로 다른 견해가 발견되었다. 식별된 지식의 간격은 서로 다른 직급과 분야에 있어 중시되는 커뮤니케이션 역량, 구두 커뮤니케이션과 문서 커뮤니케이션 사이의 중요성차이, 그리고 공식적인 커뮤니케이션 기술과 비공식적 커뮤니케이션 기술 사이의 중요성차이 등이다. 또한 우려되는 것은 커뮤니케이션 역량 연구들이 시대에 뒤처져 있다는 것이다. 따라서 이 분야에 대한 연구가 촉진될 필요가 있다.