누에에 대한 低毒性 Bacillus thuringiensis 菌株의 選拔

金哲永,金英勳,姜錫權 한국잠사학회 1986 한국잠사곤충학회지 Vol.28 No.1

Among many microbial pesticides, Bacillus thuringiensis is one of the most hopeful pesticide and some commercial products have been appearing on the market. Because these commercial products contain living spores and toxins of the organism, there is a danger that living spores of B. thuringiensis may be scattered by wind and cause a great damage in the sericulture areas. In order to avoide these risks it is desirable to select the strain which has low pathogenicity to the silkworm, and at the sametime being highly pathogenic to the pest insects. Thus this study has been carried out to acquire some basic informations about the procedure of desirable strain selection. Three strains of B.thuringiensis var. kurstaki, var. dendrolimus and var. aizawai were used for the pathogenicity test on the silkworm, Bombyx mori and the fall webwarm, Iiyphantria cunea. Those strains were investigated by the agarose gel electrophoresis patterns of Plasmid DNA determine whether mutation had occured. Pathogenicity tests were carried out of using isolated crystal proteins and spore-crystal protein to mixtures of each strain, seperatively. In case of using spore-crystal protein mixture, the order of pathogenicity in varities of B. thuringiensis against B. mori and H. cunea were kurstaki, aizawai, dendrolimus and kurstaki, dendrolimus, aizawai, respectively. But using isolated crystal proteins, dendrolimus had the highest toxicity to H. cunea and the lowest toxicity to B. mori among tested three strains. From the above results, dendrolimus was presumed the most desirable strain for using microbial pesticide.

평화적 공동체를 위한 전제조건으로서의 정의

김철영 장로회신대학교 1995 敎會와 神學 Vol.27 No.-

디지털 경제생활과 기독교 윤리학적 전망

김철영 장로회신대학교 2000 敎會와 神學 Vol.41 No.-

21세기 문턱에서 우리는 지금 제3산업 혁명이라 불리는 소위 ‘디지털 경제’라는 새로운 경제 패러다임의 대 전환을 맞고 있다.전자 정보기술과 경제의 결합에 대한 디지털경제는 인터네트워크(웹)라는 가상 공간에서 시간적,장소적,금전적인 제약을 극복하고 정보와 지식에 의한 경제적 가치(부)의 창출이 글로벌화라는 새로운 경제 시장에서 유통되고 있다.디지털 경제라는 새로운 경제 패러다임은 이제 바라던지 바라지 않던 간에 개인(가계)및 기업체 그리고 국민 경제와 세계 경제에 새로운 경제 실체로 떠오르고 있으며,그 개선 방향과 대응에 따라 우리에게 새로운 경제적 과제와 그에 따른 윤리적 가치관을 요구하고 있다.본고는 디지털 경제의 생활에서 야기될 윤리적 과제를 중심으로 기독교 윤리학적 방향을 전망해 보려구 시도된 것이다.2장에서는 디지털 경제의 실체를 기술(설명)하기 위해서 그것의 (틀)이라 할수 있는 정보 기술과 네트워크,디지털 경제의 ‘흐름’이라고 볼 수 있는 정보와 지식,그리고 사이버 공간 안에서 이루어지는 디지털 경제의 공간이라 할 수 있는 ‘글로벌화’에 관해서 분석해 볼 것이다.3장에서는 디지털 경제생활에서 발생하는 윤리적 과제를 정보 기술과 네트워크의 책임성,그리고 사이버 공간에서 일어나는 디지털 경제의 세계화에 따른 안전성의 문제를 논해 보고자 한다.결론적으로 디지털 경제에서 제기되는 윤리적 과제들을 기독교 윤리학적 입장에서 그 윤리적 의미를 재조명해 보기 위해서 두가지 윤리 원칙을 규정해 볼것이다.

태양열 집열기에 사용되는 구리-유리관 접합기구

김철영,남명식,곽희열 한국세라믹학회 2001 한국세라믹학회지 Vol.38 No.11

진공관형 태양열 집열기에서는 열관(heat pipe)과 붕규산염 유리관의 안정된 접합이 이를 장시간 사용하는데 매우 중요하다. 구리와 유리는 그 물리.화학적 성질에 큰 차이가 있어 접합하기가 어려움으로 구리관 표면에 유리와 화학적 결합이 용이한 산화막을 생성시켜 접합하도록 구리의 산화상태, 접합계면 및 접합강도를 XRD, SEM, EDS 및 인정시험기로 측정하였다. 순수 구리는 $600^{\circ}C$ 이하로 열처리하였을 때 Cu$_2$O 산화막을 생성하였으나 그 이상의 온도에서는 CuO 산화막을 형성하였으며 후자의 산화막은 구리와의 접합력이 매우 불량하였다. 그러나 붕사로 표면 처리를 하였을 경우에는 80$0^{\circ}C$에서도 Cu$_2$O 산화막 만이 발견되었다. Cu$_2$O 산화막을 생성시킨 구리관과 붕규산염 유리관을 Housekeeper법으로 접합하였을 경우 354.4N의 접합강도를 얻을 수 있었으며 열충격 저항성도 매우 뛰어났다. In an evacuated tube solar collector, the stable sealing of the heat pipe to the glass tube is important for the collector to use for a long period of time. The sealing of copper tube to the glass is quite difficult because of the large differences in the physical and chemical properties of the two materials. In this study, therefore, a proper copper oxide layer was induced to improve the chemical bonding of the two materials, and the oxidation state of copper and the interface between copper and glass were examined by XRD, SEM and EDS. Its bonding strength was also measured. Cu$_2$O was formed when the bare copper was heat-treated under 600$^{\circ}C$, while CuO oxide layer was formed above that temperature. The bonding state of CuO to the copper was very poor. The borate treatment of the copper, however, extend the stable forming of Cu$_2$O layer to 800$^{\circ}C$. Borosilicate glass tube was sealed to a copper tube by Housekeeper method only when the sealing part was covered with Cu$_2$O layer. The bonding strength at the interface was measured 354.4N, its thermal shock resistance was acceptable.

지진과 급배수 위생설비

김철영,Kim, Cheol-Yeong 대한설비공학회 2005 설비저널 Vol.34 No.10

參與預算制度의 行動科學的 硏究

金鐵泳 한국기업경영학회 1994 기업경영연구 Vol.1 No.1

This paper reports approach of behavioral science about budgetary participation. Accounting systems are frequently noisy sources of information for the budgetary participation of the enterprise. Budgetary participation theory provides the theoretical framework for specifying and estimating behavioral accounting. It es hypothesized that motivation mediates the effect of participation on performance. Participation is found to be significantly positively related ; however, the path between them through behavioral accounting explains very little of this, principally because participation`s relationship with behavioral accounting is insignificant. The correlations between participation and behavioral science in the accounting model show a positive relationship with the expectancies, counteracted by a negative relationship with the intrinsic valences. The results of a principal-agent analysis indicate that, in some cases, participation designed to communicate the agent`s private information has no economic value even though the principal is willing to pay nonzero amounts to observe that information. Budgetary participation has been the most widely studied personality variable in management accounting research. One important line of research has been the role of behavioral approach as a moderating variable in studies which examine the effectiveness of budgetary participation. In this paper it is argued that the lack of consensus in this research may be a consequence of examining the personality of only one member of the group involved in the participative process, usually the subordinate.

支給利子의 稅務會計處理에 관한 고찰

김철영 한국기업경영학회 1995 기업경영연구 Vol.2 No.2

This paper has devoted attention to studying about the tax accounting treatment of the interest expense in the corporation tax law. In particular it is argued that the main purpose of this study is to investigate analytically the decision of the loss restriction in the joint function of (1)the interest related to loan for construction (2) the interest related to maintain the asset (3)the interest related to take the bond of the other corporation (4)the interest related to have a creditor indistinctness. The regulations of the loss restriction about the interest expense is useless asset possession and real estate control. The contents of this study is the economic effect of the tax law provisions regarding taxpayers` accounting requirements. Emphasis is placed on the impact of the parameters of self - reporting taxpayers and the revenue collected by the tax accounting treatment. These results demonstrate, among others, that there is mutual relation between tax revenue and tax expense. Another important result concerns the economic effect of the corporation tax law in the tax accounting treatment of the interest expense.

美國의 租稅制度에 관한 小考

김철영,조재형 한국기업경영학회 1998 기업경영연구 Vol.5 No.1

We can observe Tax Principal of United States in this paper. To be concrete, as U.S.A is a federalisyic country its tax principal very complicatee. Therefore people who use imformation have many difficulites in using it. In these aspects, the purpose of this paper is to see that how American Individual Tax Law. This paper has a meaning in point of analysing systematicallt U.S Tax law cases which are very complicated and individualized.

取得稅와 登錄稅制의 賦課問題에 관한 硏究

김철영,김윤기 한국기업경영학회 2000 기업경영연구 Vol.7 No.2

The goal studying this theme is to provide improvement measures by drawing existing problems of acquisition tax and registration tax for real estate in order to present measures of local financial expansion as well as to achieve fair taxation, to give conveniences to tax payer and to win confidence. Therefore, in regard to characteristics of taxation object for acquisition tax and registration tax and decisive structure of taxation standard value amount, I can point out problems as follows; First, per taxation article structure which double impose acquisition tax and registration tax of acquiring things, it cause labor budget wastes as well as to give tax payer inconveniences and disadvantages. Second, by applying taxation standard, as the current standard amount is lower than real bargain value amount, it makes disorder of tax systems because of registration of registration value price and it also cause tax resistance by applying real bargain value price. Third, during process of deciding individual declared land value price which is the current standard value amount of land, it falls short of numbers of standard land of declared land value price, lacks of survey of survey structure, lacks of numbers of public officials who are surveying & calculating individual declared land value price and lacks of specialization of its public officials. Further, standard value price of buildings is low and various index applications are not reasonable. As acquisition tax and registration tax close associated with our normal life methods, during process of making correction, definition, application and assessment, more depth theoretical study and phenomenon analyses based on considering of various particularity for practical applications should be proceeded

세계화와 교육의 새로운 도전

김철영 장로회신대학교 2001 敎會와 神學 Vol.47 No.-

문화의 갈등과 가치의 위기를 어떻게 오늘의 인간들이 극복하고 개인과 공동체의 삶을 일으켜 세울 수 있는가 하는 실천적 해결[행동방안]은 물론 기업계나 사회나 정부 또는 국제기구들을 상정해 볼 수 있겠으나, 이들 문제에 관한 한 학교와 종교에 의한 바른 가치체계의 정립과 교육으로부터 기대할 수 있을 것이다. 인간은 교육을 통해서 한 세대에서 한 세대로 전통과 문화와 가치를 전수해왔고, 그것을 토대로 그들이 새롭게 직면한 문제를 해결하는데 지혜를 얻어 나왔다. 따라서 세계화의 현실에 대처하는데 있어서 교육의 과제가 더욱 극명해지고, 세계의 미래와 한국의 장래도 거기에 있음을 보게 된다. 교육이 변할 수밖에 없고 변해야 하는 시점에서 기독교와 교회교육은 하나님의 말씀과 영원한 진리 안에서 세계화시대에 개인과 공동체생활에 있어서 인간의 삶의 가치를 새롭게 조명해 주어야 할 사명임을 우리가 새롭게 인식하고 행동에 나서야 할 때임을 알아야 할 것이다.