L.P와 G.P模型을 利用한 總括 生産計劃에 관한 硏究

安商烈 한국산업경제학회 1991 산업경제연구 Vol.4 No.1

勤勞者 生計費保障을 위한 最低賃金制에 관한 硏究

安商烈 건국대학교 1985 論文集 Vol.21 No.1

The purpose of this study is to research the minimum wage system for security of living cost of worker and get the moderate minimum wage legislation which can he applied in Korea. A distinctive feature of Korean worker's wage problems may he low wage level and severe wage differentials. As a result of it, most of the workers are unable to preserve their minimum standard of living. Here it is requested to adopt the minimum wage system in order to protect the worker's interests in the field of social security. The minimum wage system was originated from the Industrial Conciliation and Arbitration Act of 1894, enacted in Newzealand and it was adopted four years later in the Factories and Shops Act of Victoria State in Australia. Since then it has been developed in many countries. In a word, diffcult as it goes straight to the point. the minimum wage system is a system that forces the employers to pay a minimum wage to employees accordling to the law legislated. Thought there might occur conflict of interests between employers and employees, it should be poited out that this measure is proper and it works to raise the productivity, ensure rights and interests of employees or accelerate economic development, because most of emploees have been the victim of lower wage in our country. Of course, we can recognize the wage structure in Korea is gradually being improved, but wage standard is low. Wage is closely related with laborer as well as his family and is expense to reproduce labor. In this sense, laborers are threaten by the low wage and it is harmful to the successive economic growth. On the contrary, the irrational wage which has idsparity is cause of heterogeneity between the laborers and then laborers of low wage are aptto lose their volition for production. On the other side, wage is expanse and is calculated to production cost and so the rational wage criterion should be made on the adequate ground. To do so, minimum wage, job evaluation and other measures should be taken. High production and solution of irrational low wage and wage disparity shouldbe made be cooperation between labor and management. As a result, productive ground and productive relation should be sound and moreover the international competition and the internal safety should be sought after and welfare socity should quickly be created.

우리나라의 現行 財務狀態變動表의 情報提供能力에 관한 實證的 硏究

金敬子,安商烈 三陟大學校 1994 論文集 Vol.27 No.-

본 연구는 현행 순운존자본기준 재무상태변동표의 정보유용성을 실증적으로 검증한 것이다. 연구방법은 예측력 기준에 의해 기업의미래 현금흐름 예측이라는 의사결정 상황을 실험상황으로 채택하였다. 이러한 연구를 위하여 사용된 회계변수는 자금흐름정보와 당기순이익정보로써 두 정보의 시계열성을 이용하여 예측력 여부를 실증적으로 검증하였다. 그리고 보다 더 우수한 시계열 예측모형을 사용하기 위하여 1년후, 2년후, 5년후로 나누어 예측모형을 검증한 결과 시계열 예측력이 비교적 우수한 예측모형 3가지 (회귀분석, ARIMA, Ramdom Work with Drift)의시계열 예측결과를 사용하였다.분석기간은 1982년부터 1991년까지의 10년산의 7개산업 70개 기업의회계자료하였다. 본 연구결과는 (1) 현행 재무상태변동표에서 제공하고 있는 자금흐름 정보는 기업의 미래현금 흐름 예측시, 비교적 우수한 정보예측력을 갖고 있음을 알 수 있었다. (2) 현행 재무상태변동표의 자금흐름 정보는 당기순이익 정보보다 기업의 미래 현금흐름 예측시 비교적 우수한 정보 제공력을 갖고 있음을 알 수 있었다. 그러므로 이와같은 연구 결과로 미루어 볼 때, 현행 재무상태변동표는 손익계산서에서 제공하지 않는 추가적인 정보를 어느 정도는 제공하는 것으로 보여진다. 그리고 앞으로의 보다 발전된 연구를 위한 방향으로 (1) 본 연구의 예측자료를 이용하여 기업 실패 여부의 조사, 평가를 하고, 또한 주식시장에서의 주가 관련성을 연구하여 투자가들은 재무상태변동표로부터 입수한 정보를 의사결정에 얼마나 반영하는지를 주가를 통하여 실증적으로 연구함으로써 재무상태변동표의 정보적 가치를 보다 정확하게 파악할 수 있을 것이다. (2) 재무상태변동표의 영업활동 뿐만 아니라 투자와 재무활동에 관한 내용까지 포함시켜 시계열 분석을 함으로써 그 우수성을 평가해 볼 수 있다. (3) 순운전자본 기준의 재무상태변동표와 현금개념의 재무상태변동표에 대하여 설문조사방법을 통하여 회계정보이용자들의 인지(지식)의 정도와 정보 유용성을 비교, 평가하여 두 개념하의 재무상태변동표에 대한 우월성을 조사해 볼 필요가 있다. (4) 산업간 비교에 있어서는 순운전자본기준의 재무상태변동표를 작성하는 제조업과 현금·예금기준에 의하여 재무상태변동표를 작성하는 금융업(은행, 단자, 증권 보험업)간의 비교·연구도 해 볼 필요가 있다. 위에 제시한 내용 이외에도 재무상태변동표의 유용성을 평가하기 위한 분야는 많을 것이라 사료된다. Current financial reporting practices have traditionally emphasized measures of accrual earnings. Recently, however, accounting information users have increasingly stressed the importance of cash flow measures. Yet there is a paucity of empirical studies on the information contents of cash flow measures. It is hopes in tis research to provide some empirical evidence on the importance of cash flows to a major investors. The main purpose of this research is to evaluate the relative predictability of future cash flows between accrual earnings and various cash flows. This research consists of both literature review and empirical study. Concret research procedure is as follows: First, the literatures related to this research subject are reiewed. Second, the relationship between earnings and funds flow measures is examined, by using correlation analysis to provide preliminary evidence on information contents of cash flow measures. Third, by using the various time series model, relative predictability of earnings versus funds flows as predictors of future cash flow are compared. The statisitical significance of this analysis is evaluated by using Regression analysis. ARIMA(1,1,1), Random Walk with Drift models. The results, the relative usefulness of information in earning versus funds flow is not evaluated. But, it is tested that funds flow information partly is more useful than earning information.

Gibberellin Paste 處理가 배 행수의 品質에 미치는 影響

안상열,박상현,채윤석 진주산업대학교 1993 論文集 Vol.32 No.-

The size, weight, sugar content and firmness of the pear, "Kosui", treated gibberellin paste on the fruit stalk on 20, 30, 40days after full blossom were determined. Treating dates had significant effect on the diameter(either horizontal or longitudinal) of fruits. There was significant increase in fruit weights treated gibberellin paste on 20 and 30 days after full blossom. Sugar content and firmness of the fruit resulted similarity in each plot.

企業倒産豫測모델에 관한 實證的 硏究

黃末東,安商烈 慶南大學校 産業經營硏究所 1991 産業經營 Vol.14 No.-

교육개혁과 기업의 인적자원관리 개선방안에 관한 연구

安商烈 三陟大學校 1998 論文集 Vol.31 No.2

The purpose of this paper is to develope the personal resources through the educational reformation. In other words, it is to accomplish a variety of education for individual character and aptitude, and to set up the society for life-long process education when and where everyone can study. Therefore, the basic directions of the education reformation are summarized as follows: First, from the supplier-oriented education to be demand-selected one. Second, from the education of uniformity to the one of diversity. Third, from control-oriented education to independent one. Forth, education in pursuit of superiority and universality. We can not solve the various educational problems in spite of the emphasis on the education of individual character and aptitude. Instead, we will depend on how we can do it. To succeed the educational reformation, the consciousness of parents of students, teachers, enterprisers and all nation should exchange.

Cyclamen의 種子發芽와 幼苗 生育에 關한 硏究

安相烈,鄭汶銖,朴相眩 진주산업대학교 농업기술연구소 1990 農業技術硏究所報 Vol.3 No.-

Cyclamen의 種字發芽 및 幼苗生育에 關한 種子處理의 硏究 結果는 다음과 같다. 1. Cyclamen의 種字發芽率은 GA_3 3ppm 溶液에 12時間 處理區가 81.6%로 가장 높고 10時間 水浸 後 GA_3 10ppm 溶液에 2時間 處理區에서 81.67%로 가장 낮으며 直播區가 12時間 물에 浸種한 區間에는 비슷한 傾向을 보였다. 2. 幼苗의 平物葉數는 GA_3 3ppm 溶液에 12時間 處理區에서 많았으며 그 외 處理區間에는 비슷한 傾向으로 나타났다. 3. 幼苗의 平物 뿌리수는 全 處理區에서 有意性이 認定되지 않았으나 GA_3 3ppm溶液에 12時間 處理區에서 多少 많은 傾向을 보였다. 4. 괴경의 크기는 各 處理區間에 有意差가 없이 비슷하게 나타났다. 5. 幼苗의 生體量은 有意性이 認定되지 않았으며 거의 비슷하였다. This study was conducted to investigate the effect of direct sowing, water-soaking for 12hr., solution of G_3(3ppm) for 12hr. and solution of GA_3 (10ppm) for 2hr. after water-soaking for 10hr. on the seed germination and seedling growth of Cyclamen persicum Mill. The results was as follows; 1. Percentage of seed germination were the highest rate as 88.67% in the solution of GA (3ppm) for 12hr., the direct sewing and wter-soaking for 12hr. were similar. but solution of GA_3 (10ppm) for 2hr. after water-soaking for 10hr. was the lowest as 81.67%. 2. Solution of GA_3 (ppm) for 12hr. had more the nember of leves of seedling growht among the rest, but all rest of it were similar. 3. The nember of roots, tuber size, and weight of seedling grwoth were similar in each plot.

Gibberellin Paste 處理가 배 "신고"의 品質에 미치는 影響

안상열,박상현 진주산업대학교 농업기술연구소 1996 農業技術硏究所報 Vol.9 No.-

Gibberellin Paste를 배 신고의 과경에 만개후 20일, 30일, 40일에 각각 도포처리하여 시험한 결과 과실의 종경은 만개후 30일에 처리한 것이 10.02Cm로 가장 길고 다음이 20일, 40일에 처리한 구로 9.42Cm, 9.4Cm로 무처리 8.5Cm와는 유의적인 차이를 보였고, 횡경은 만개 후 30일에 처리한 것이 10.3Cm로 가장 길고 다음이 20일, 40일 처리구였으며 무처리 9.6Cm와는 유의적인 차이를 보였다. 과중은 무처리 471.2g보다 만개후 30일 처리구에서 618.8g으로 가장 무겁고 다음이 20일 처리로 586.36g이며, 40일 처리구는 554.92g으로 중량은 큰 차이를 보였으나 당도와 경도는 각 처리간에 비슷한 경향을 보였다. The size, weight, sugar content and firmness of the pear "Niitaka", treated Gibberellin Paste on the fruit stalk on 20, 30, 40 days after full bloom were determined. Treating dates had significant effect on the diameter (either horizontal or longitudinal) of fruits. There was significant increase in fruit weight treated Gibberellin Paste on 20 day(586. 36g), 30day(618. 8g), and 40day(554. 92g) after full bloom than untreatment(471. 2g). Sugar content and firmness of the fruit resulted similarity in each plot.

한국 중소기업 경영개선에 관한 연구

신동백,안상열 三陟大學校 1998 論文集 Vol.31 No.2

Recently our government is positively carrying out the projects which reinforce the related laws, strengthen technique and management direction, and support a financial tax system to foster small and medium businesses. But it is true that small and medium businesses have various difficulties. In addition, our economy is faced with the urgent problem of firming up industrial constitution in process of pursuing open economy and propeling the rapid growth industrial structure. Therefore in this research I debate the management problem and suggest the improvement measures in four parts, such as personnel system, production, sale, and finance, focusing our small and medium business.

PERT경영기법에 의한 공기단축에 관한 연구

안상열 三陟大學校 産業科學技術硏究所 1997 産業科學技術硏究論文集 Vol.2 No.-