기업집단 결합재무제표의 운영실태에 관한 연구

안상열,김경자 三陟大學校 2002 論文集 Vol.35 No.-

Combined Financial Statement is the account book that regard all of the affiliated company as one company and manage countervailing transaction of overlapping parts. Accepting of the combined financial statement is not a purpose itself but a way to improve transparency of management operation. Thus general investors have the right knowledge on accounting information of enterprise groups and must rationally determine own intention about forms of management and financial conditions. Also our government must grasp substances of enterprise group and then make use of it to establish various policies such as credit management and tax system by grasping the true nature of enterprise group. The contents of this study like that: The first analyzed existing studied contents on combined financial statement of our country. The second explained needs and major facts on combined financial statement required by IMF. The third examined its advantages and questions through analyzed results of combined financial statement.

폴리아미드逆渗透膜을 利用한 페놀의 제거

安商悅,李鏞喆 成均館大學校 科學技術硏究所 1995 論文集 Vol.46 No.2

Reverse osmosis(RO) separation for phenol has been investigated using aromatic polyamide thin film composite membrane of TW30-2540 module. Also the influence of some important process parameters on the solute rejection properties of continuous RO process has been examined at 21℃. The rejection of phenol in an dissociated state was higher than in an undissociated state, and in basic condition was higher than in acidic condition. Also phenol rejection and water recovery were increased with decrease in applied pressure at the same concentration, whereas were decreased with increase in the concentration of feed solution at the same applied pressure. From these results, the optimum operating conditions of continuous RO system for phenol removal were determined to the feed flow rate of 22.4ml/sec, the pH of 11, the applied pressure of 10 kg/㎠, and the concentration of the feed solution of 200mg/l. At these operating condtions, the solute rejection and recovery for phenol were showed 97.6% and 75.9%.

임팩트 해머법을 이용한 소나무 옹이재의 비파괴적 휨강도 성능평가

안상열,박정환,송권현,박한민,류현수,변희섭 경상대학교 농업생명과학연구원 2007 농업생명과학연구 Vol.41 No.3

전처리 방법 및 발아촉진물질 처리가 산초종자 포장 출현율 향상에 미치는 영향

안상열,최용순,채윤석,최경옥,이상우 경상대학교 농업생명과학연구원 2014 농업생명과학연구 Vol.48 No.5

This study was aimed to evaluate various pre-treatment methods for dormancy breaking ofZanthoxylum schinifolium seeds to establish optimum condition to improve the seed emergence. The optimum temperature for the germination was 25℃ showing relatively faster and highergermination compared to lower temperatures. Cold-moist stratification in the refrigerator wasmore effective to accelerate seed dormancy breaking than moist stratification under the ground,and complete removing seed flesh improved the emergence. Cold-moist stratification in therefrigerator of flesh-removed seeds for 270 days improved the emergence up to 74.7%. Thelonger the dormancy breaking period led to the shorter the of mean emergence time. Treatmentwith germination promoters such as GA3, IAA, kinetin and KNO3 was effective for improvingthe emergence of the Zanthoxylum schinifolium seed. Emergence of the seeds stratified by thecold moisture in the refrigerator without intact for 120 days was improved up 72% when theseeds were soaked in 2.5 mM kinetin prior to seeding, indicating that the period of cold-moiststratification for seed emergence could be reduced by kinetin application. 산초나무종자는 전통적으로 향신료 및 약용으로 널리 이용되어 왔지만 종자의 발아율이 낮고 묘의 대량생산이 어려워 일부 지역에서만 재배가 되고 있다. 본 연구는 산초나무 종자 휴면타파를 위한 전처리방법을 정립하고 발아촉진물질을 처리하여 출현율을 향상시키고자 하였다. 종자 발아적정온도는 25℃로서 저온보다 고온에서 발아의 시작이 빨랐고 발아율도 높았다. 종자 휴면타파는 노천매장보다 저온·습윤 처리에서 효과가 높았으며, 종자 외부의 과육 부분을 완전히 제거해야 출현율이 향상되었다. 종자외부의 과육을 제거한 후 270일 동안 저온·습윤 처리하면 출현율이 74.7%까지 향상되었다. 휴면타파처리기간이 길수록 평균출현일수는 단축되었다. 발아촉진물질 GA3, IAA, kinetin, KNO3 처리는 산초종자의 출현율을 향상시키는데 효과가 있었다. 저온·습윤 120일 처리한 종자는 파종 전 kinetin2.5mM을 침종처리하면 출현율이 72% 까지 향상되었고 휴면타파 처리기간을 단축시킬 수 있었다.

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.

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.

도토리 과수화 가능수종의 특성에 관한 연구

안상열,박상현,채윤석 진주산업대학교 농업기술연구소 1998 農業技術硏究所報 Vol.11 No.-

한국 자생 도토리를 과수화 하기 위한 각 선발수들의 특성에 관한 조사결과는 다음과 같다. 상수리 선발수의 평균엽장이 138.9mm, 엽폭은 42.4mm, 평균과중은 3.9g이였고 과형은 원형이였다. 졸참나무 선발수의 평균 엽장은 126.omm, 엽폭은 53,4mm, 평균과중은 2.4g이였고 과형은 장타원형이였다. 굴참나무 선발수의 평균엽장은 135.6mm, 엽폭은 49.0mm였으며, 평균과중은 2.9g이였고, 과형은 약간 타원형이였다. 갈참나무 선발수의 평균엽장은 153.6mm, 엽폭은 83.0mm였으며, 평균과중은 2.4g의 장타원형이였다. 특히 도토리의 결실성이 좋은 것은 M-2, H-25, K-1, K-2, HC-, Ch-2, Ch-3, S-3, S-7, SV-0, SV-2등으로 관찰되었다. This study attempted to make some basic investigations for the cultivation of Korean native acorn tree as a new fruit tree crop. The characteristics of the selected trees were analyzed as follows. In the case of Quercus acutissima CARRUTHERS, the average of leaf length of the selection trees was 138.8mm : the average of leaf width was 42.4mm : the average of fruit weight was 3.9g ; the shape of fruit was round. In the case of quercus serrata THUNBERG, the average of leaf length was 126.9mm ; the average of leaf width was 53.4mm ; the average of fruit weight was 2.4g ; the fruit shape was a long oval. In the case of Quercus variabils BL., the average of leaf length was 135.2mm ; the average of leaf width was 49.0mm the average of fruit weight was 2.9g ; the fruit shape was a little longish. In the case of Quercus aliena BLUME, the average of leaf length was 153.6mm ; the average of leaf width was 83.0 ; the average of friut weight was 2.4g ; the shape of the fruit was longish. Specially good maturity was observed in the acorns of M-2, H-5, K-1, K-2, HC-1, Ch-2, Ch-3, S-3, S-7, SV-0 and SV-2 classifications.

액상함침전법에 의한 다공성 알루미나 지지체 내에서의 γ - Al2O3 막 제조 연구

안상열,하흥용,남석우,홍성안 ( S . Y . Ahn,H . Y . Ha,S . W . Nam,S . A . Hong ) 한국화학공학회 1996 화학공학의이론과응용 Vol.2 No.2

公務員年金制度의 改善方案에 관한 硏究

안상열,정미녀 三陟大學校 2001 論文集 Vol.34 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.