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강명수(Myeong-Su Kang),강미영(Mi-Young Kang) 한국식품영양과학회 1996 한국식품영양과학회지 Vol.25 No.2
증편반죽의 발효에 따른 해면상의 조직(망상구조) 형성능의 mechanism을 조사하기 위하여 반죽의 구성 성분의 경시적 물성 및 효소(diastase 및 protease) 활성의 변화, 구성 전분 분획의 glucose chain length 변화 및 1% SDS에 의해서 용출되는 단백질 분획의 변화에 대해서 검토하였다. 발효가 진행됨에 따라 증편반죽의 pH는 감소한 반면 점성 및 부피는 발효경과 10시간까지는 증가하다가 그 이후로는 약간 감소하는 경향을 보였다. 발효의 진행과 더불어 diastase의 활성은 증가하였으며, 쌀전분 분획 중 amylose의 함량은 약간 감소하였다. 그리고 전분분자의 α-1,6-glucoside 결합을 isoamylase(debranching enzyme)로 가수분해시킨 후 Sephadex G-75를 이용한 chromatogram 분석에 의하면 쌀가루 전분 분획과 증편반죽 전분 분획의 glucose chain length 분포는 거의 유사하지만 발효가 진행됨에 따라 중합도가 낮은 부분이 우선적으로 diastase의 작용을 받은 것이라고 생각되어진다. 한편, 발효가 진행됨에 따라 protease의 활성은 증가하고 있었음에도 불구하고 증편반죽의 당에 의한 단백질 분획의 고분자화가 Suprose CL-12 column chromatogram 상에서 관찰되었는데, 이것은 아마도 발효과정 중 증편반죽에 공존하는 미생물들의 발효산물인 당질(gum 질)을 매개로 한 단백질 분자의 회합에 의한 결과라고 생각되어진다. 따라서 이러한 결과를 미루어 볼 때 증편반죽의 망상구조 형성능은 발효과정 중 일어나는 당과 단백질의 상호작용에 의한 결과라 생각되어진다. To elucidate the mechanism of spongy-like texture formation, changes in physicochemical properties during Jeungpyon(fermented and steamed rice cake) batter fermentation were examined. As fermentation proceeded pH of batter decreased ; in contrast, the viscosity and volume were increased gradually until fermentation time of 10 hours and slightly decreased thereafter. Diastase activity was also increased during fermentation. After the α-D-(1->6) linkages of amylopectin in starch molecules were hydrolysed by isoamylase, the gel permeation chromatography on Sephadex G-75 revealed that the distribution patterns of glucose chain length of rice starch were similar to that of starch from Jeungpyon batter, and especially the short glucose chain of rice starch was preferentially hydrolysed by diastase. Moreover, through the column chromatography on Suprose CL~12 using SDS-soluble protein extracts from Jeungpyon batter, the new peak of high molecular proteins was detected, even though the protease activity was increased. This result suggest that the condensation with protein components catalyzed by the gums produced by microorganisms present in Jeungpyon batter may contribute significantly to the dough-like properties of Jeungpyon batter.
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강명수(Kang Myeong Su) 조선대학교 법학연구원 2003 法學論叢 Vol.10 No.-
A business transfer refers to the transferring of a business that is a functional property as an organic w hole organized by a certain business purpose to a third person. Therefore. the business is not just an aggregate of products and rights but a managing organization that has great value through business activities. As it is not desirable socially as well as by the business proprietors that a business is dismantled due to a change of the business proprietors. commercial law accepts the business itself as a subject of transfer under the fundamental idea of business maintenance Commercial law does not recognize an effect of inclusive succession due to a business transfer. However. it regulates several matters to prevent unexpected damages to the concerned party that may occur due to a business transfer. Questions have been presented about lawful and realistic bona fides of the regulations of business transfer in the commercial law. A common one concerns the performance liability of a business alienee who takes over the business name under Article 42 of commercial law. That is. if the concerned trade is recognized as a business transfer irregardless of intention or contracts of the concerned parties. alienee who takes over the business shall have an unlimited personal responsibility for a creditor of an alienator. However. it is questionable whether many business people know that the business alienee who takes over the business name should have that responsibility. It is certain that the regulation is designed to protect the creditor of the alienator. but it is no七thoughtthat it is balanced with the situation of the alienator. Artic1e 45 of commercial law regulates the term of responsibility of the business alienator. It says that creditors are exempt from obligation due to a business transfer irregardless of the intention of the creditors. but its theoretical background is not certain. Also. Article 374 of commercial law states that when part of an important business is transferred. a special resolution of a general meeting of stockholders is necessary. but it is not easy to decide the range of the important business In addition. business transfer is not just a matter between alienators and alienee. That is. in a business transfer. the transfer becomes a social matter beyond the security of living. The employment succession of workers can be a reason for strife. It is due to the fact tha t there is no wri tten regulation about service Lransfer in the commercial law or the service law. and there are no clear standards to judge this business transfer. Also. the second liability to taxation of business alienee in the tax law has a different principle of the law from that of the commercial law. When the second taxation liability falls to the business alienee due to a business transfer. judicial order should be maintained and property rights of the second taxation liability should not be violated unreasonably. However. as there is an uncertain concept in the tax law. its judicial security and possibility of fulfillment are not guaranteed The situation is not beneficial to the interest of the third party or to the concerned party. It is not believed that the regulation of the present business transfer meets demands such as guaranty of free business activities. enforced maintenance of business. and guaranty of trade security. This study analysed the second taxation liability under the fundamental national tax law to present an effective direction for protection of the alienee who should be responsible for reimbursement and the second tax payment due to the business transfer.
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강명수(Myeong Su Kang) 한국조리학회 2014 한국조리학회지 Vol.20 No.1
This research has been conducted to provide the fundamental data for foodservice & culinary research by analyzing 1,054 papers in ``The Korean Journal of Culinary Research`` from 1995 through 2012 regarding year, theme, material, and subject. The released papers are 58.6 a year and almost 50 percent of related papers have been published, considering that 511 papers have been released for the recent five years. The research theme was first classified into four following areas such as foodservice, culinary, food and so forth. Then it was subdivided under 65 items on 19 subject matters. Most of the studies are related to foodservice area(595 papers, 56.4%), followed by culinary area (250 papers, 23.7%), food area(105 papers, 10.0%) and other areas (104 papers, 9.9%). For the topics used in foodservice research, most papers investigated the marketing area(170 paper, 28.6%). In culinary and food-related research, papers dealt with confectionary and bread (67 papers, 23.3%), sauce·dressing (38 papers, 13.2%), vegetable·fruit (36 papers, 12.5%), fermented food (35 papers, 12.5). In regard to the analysis of research subjects, institutions, and companies, 140papers(38.2%) conducted hotel-related research, followed by 106 restaurant-related papers (29%) and forty-three papers(11.8%) on foodservice enterprises and franchises. Based on this analysis, most of the theses in ``The Korean Journal of Culinary Research`` have been published in the area of foodservice (56.4%). In comparison, the theses in the area of culinary and food are associated with the name of the journal and only33.7 percent of papers have been released. For these reasons, the name of the journal would rather be renamed ``The Korean Journal of Foodservice and Culinary Research``.
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강명수(Myeong-Su Kang) 한국기업법학회 2005 企業法硏究 Vol.19 No.1
Merger is one of the most different areas between accounting principles and tax accounting. It is quite natural to adjust each other reflecting the fact the two systems are dealing with the same economic activities. But merger two systems are quite different from the foundations. The purpose of tax accounting rules is to facilitate business combinations by charging no tax on merger. And the purposse of accounting principles are to show the accurate financial position and operational results of merger. The difference in purposes is the main obstacle for adjusting accounting principles and tax accounting rules. Under this background of this report seeks to ways to improve the accounting principses and tax accounting regarding merger.<br/> The most important suggestion of the first part of this report is to apply only purchase method dropping pooling method in merger. The main reason of dropping pooling method is that it is very much likely to be used to mislead information users under business combinations between related parties. Under FASB statement No. 141 US GAAP also requires that all business combinations are to be accounted for using the purchase method only. Other recommendations include the exact definition of purchase date, recognition principles for intangible assets, goodwill amortization and evaluation principles, accounting principles for negative goodwill, etc..<br/> The second part of this report seeks to find ways to set consistent tax rules under non -taxable merger and taxable merger. It is recommended that the conditions for non-taxable merger be reinforced and tax rules be adjusted to accommodate non-taxable merger without changing economic equity continuity by allowing to use pooling method. With respect to general merger it is recommended that purchase method be used and merger be taxed reflecting merger is investment in kind.<br/> Business reorganizations, these days, are under implementation as one of fundamental management policies m accordance with the autonomous decision-makings of the enterprises and the principles of markets.<br/> However, in the process of the reorganizations, various kinds of tax burdens are inevitable, which make reorganizations almost impossible. Thus every tax system has clauses to remove the tax barriers blocking the business reorganizations which are urgently needs not only for the business but also for the national economic progresses. However our tax systems are too poorly equipped with to cope with the tax problems arising in the process of business reorganizations. Weare m the urgent time to arrange such tax systems. Furthermore, we are under the extraordinary circumstances of IMF economic crises, where business reorganizations are forcible with the special tax incentives which would be unacceptable in the ordinary business reorganizations.<br/> There are two approaches to the tax problems for the business reorganizations, one is to eliminate the tax barriers so as not to block the reorganizations in the regular business managements, the other is to give tax incentives directly to steer reorganizations in the unusual economic and management circumstances. If such special tax clauses are confused, there would be another serious side effects which will impair the efficiency of policies for business-reorganization and the fairness which is one of the basic principles in the taxation.<br/> These kinds of special tax clauses must be implemented not for tax purposes but business reorganizations in the key countries abroad. They have kept making their endeavor to discriminate abuses of business reorganizations for tax purposes against required reorganizations for business purposes, which means the high degree of requirements of precisions and techniques in forming tax laws for the business reorganizations.<br/> The results of this study works under afore mentioned scheme are as follows: First, It is usually inevitable to recognize huge capital gains on the fixed assets li
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