탈곡성능(??性能) 향상(向上)을 위(爲)한 요동(搖動)체 선별방법(選別方法) 개발(開發)에 관(關한) 연구(硏究)

김상헌,정창주,유수남,Kim, Sang Hun,Chung, Chang Joo,Yoo, Soo Nam 한국농업기계학회 1982 바이오시스템공학 Vol.6 No.2

To modernize the conventional rice post production technology and reduce grain losses, a transition toward the wet-paddy threshing system has been strongly demanded. The head-feeding type thresher with pneumatic separation has been used dominantly for threshing dried-paddy, but some adverse effects in separation performance for threshing wet-paddy is encounterred. In order to solve the problems, the development of thresher with an additional oscillating sieve to the conventional pneumatic separation has been recommanded. This study was intended to evaluate the separating performance of thresher with oscillating sieve which was attached additionally to the conventional auto-thresher equipped with separation system of blower and suction fan. For different feed rates and rice varieties, wet-and dry-material were tested with threshers attached with and without oscillating sieve. Results of the study are summarized as follows: 1. When the feed rates were 480 and 640 kg/hr, there was no statistically significant difference in power reqirements between the threshers with and without an additional sieve device for both dry-and wet-threshing. However, when the feed rate was 960 kg/hr, power requirements of thresher without sieve were greater for wet-paddy threshing than the thresher with the additional sieve separator by about 20% points. 2. With additional oscillating sieve device, the ratios of total weights of whole grains including grains with branch let and damaged grains to the total output did not show statistical difference among the feed rates. However, with pneumatic separation the ratio was decreased as the level of feed rate increased. 3. The total amount of grains with branchlet (including broken panicle) increased with the moisture content. For both the wet-and dry-material threshing with the additional oscillating sieve, the percent of grains with branchlet to the total output decreased greatly as the feed rate increased. 4. The output of the damaged grains increased as moisture content decreased. Especially, for the dry-paddy threshing, the additional sieve separating device produced more damaged grains than the pneumatic separation at all feed rates. 5. Generally, for dry paddy threshing, the separating performance of the thresher with the additional sieve device was better at all feed rates, showing greater difference with increasing feed rates. 6. Separating losses were greater with the pneumatic than sieve separation for both the wet-and dry-threshing. 7. The overall comparison of separating performance of threshers tested with and without an additional sieve device showed that the former was more effective than the latter for the dry-material threshing. However, for the wet-paddy threshing, the separation performance with a sieve device was better than the pneumatic only when the feed rate was high.

콤바인 선별손실 적정화를 위한 요동체의 특성과 선별성능에 관한 연구

김상헌,남상일,유수남 ( Sang Hun Kim,Sang Il Nam,Su Nam Ryu ) 한국농업기계학회 1984 바이오시스템공학 Vol.9 No.2

Effective Treatment of Swine Manure with Chinese Cabbage Silage through Two Serial Anaerobic Digestion

김상헌,Kim, Sang-Hun,Kafle, Gopi Krishna Korean Society for Agricultural Machinery 2010 바이오시스템공학 Vol.35 No.1

The performance of two serial completely stirred tank reactors (CSTRs) for treatment of swine manure (SM) with Chinese cabbage silage (CCS) was studied. The two CSTRs of 41 liters each were connected in series and first reactor was fed swine manure with Chinese cabbage silage in 3:1 proportion by VS basis. The FOS/TAC, methane content (%) and pH were utilized as the parameters for the digester stability control. The FOS/TAC value was found to be effective indicator for instant digester condition. The stability of reactors can be obtained with the FOS/TAC value up to 1.0 with accumulation of FOS value below 10,000 mg/L. Material exchange method was effective in transferring the excess volatile fatty acids (VFA) from the first reactor to the second one and maintaining stability in both the reactors. The biogas yield and the methane yield was 0.55-0.61 and 0.41-0.42 L/g VS fed, respectively, at organic loading rate (OLR) of 2.2-2.6 g VS/L with total HRT of 32 days.

탈곡성능 향상을 위한 요동체 (搖動) 선별방법 개발에 관한 연구

김상헌,정창주,유수남 ( Sang Hun Kim,Chang Joo Chung,Soo Nam Yoo ) 한국농업기계학회 1981 바이오시스템공학 Vol.6 No.2

유고와 한국구비설화에 나타난 등장인물 비교분석

김상헌(Sang-Hun Kim) 한국동유럽발칸학회 2001 동유럽발칸학 Vol.3 No.1

The aim of this study is to clarify the similarity and difference of characters in Korean and Yugoslav folktales. For this comparative analysis, we present two fables, that is, Korean fable “Tiger and Hare” and Yugoslav “Fox and Wolf”. ‘Wolf’ in Yugoslav and ‘Tiger’ in Korean oral literature show us similarities in many points, and moreover in certain aspects have identities. Similarities which come into view are as follows. ‘Tiger’ in Korean oral literature make his appearance from myth which is connected with establishment of a country, and a tiger is recognized as a twofold character in which includes spirits of ancestors. As a ‘Tiger’ to Korean peoples, existence of a ‘Wolf’ to Serbian peoples is equivalence with their ancestors and a guardian deity of the nation. In spite of the difference in culture, social and geographical circumstances, characters that are showed in Yugoslav and Korean oral literature let us look at the coincidence of fundamental consciousness which have human beings. Namely, thoughts of human beings are basically similar and identical, if the influencing power of the outside world is excluded.

제3의 성(性), 발칸반도 ‘비르쥐나(Virdžina)’의 문화사회적 의미에 관한 연구

김상헌(Sang Hun Kim) 한국외국어대학교 동유럽발칸연구소 2015 동유럽발칸연구 Vol.39 No.5

인류가 지구상에서 삶을 시작한 이래 오늘날까지 그 역사와 문화를 계승하며 존재해올 수 있었던 가장 큰 요인은 남성과 여성의 성적 결합을 통한 후대의 생산에 있었다고 해도 과언이 아니다. 따라서 인류에게 있어서 자식이라는 존재의 가치는 인간 개개인에게 가져다주는 의미 그 이상의 것이라 할 수 있을 것이다. 그만큼 자식을 낳고 또 그 자식으로 하여금 자신들의 가계(家系)의 역사를 잇게 하는 행위는 다른 어떤 것보다 중요하며 의미 있는 일이라는 것이다. 본고에서 고찰하고 있는 발칸지역의 '비르쥐나(Virdžina)' 문화현상은 인간이 보편적으로 가지고 있는 그러한 종족보존의 욕구와 밀접하게 닿아 있다. 물론 생물학적으로 보았을 때 여성으로 태어나 남성으로서의 삶을 살아가는 '비르쥐나'가 직접적으로 종족보존의 주체자로서의 역할을 수행할 수는 없지만, 그러한 문화현상의 내면에 담겨 있는 문화사회적 의미는 인간의 본능적 종족보존과 매우 밀접해 보인다. 발칸반도의 세 지역인 몬테네그로, 코소보, 알바니아 북부지역에서 나타나는‘비르쥐나 문화현상’은 문화전파와 문화접변이라는 측면에서 충분한 연구의 의의와 가치를 가진다. 본고를 통해서는 몬테네그로와 맞닿아 있는 알바니아 북부지역을 포함하여 구 유고지역 곳곳에서 그 흔적이 발견되는 ‘비르쥐나 문화현상’의 민족적·문화적 그리고 지리적·환경적 요인과 그 의미에 대해 고찰하고 세계의 다른 어떤 지역보다 이들 지역에서 그러한 문화현상이 나타나게 된 근본적인 원인을 살피고자 했다. Up to this day since mankind began life on earth, production through the sexual union of man and woman is the biggest factor for inheriting of history and culture. Therefore, the value of the child is in the presence of mankind will be able to bring more meaning to the human individual. Considered in this paper, Virdžina, cultural phenomenon of the Balkan peninsula, is closely in contact with the universal conservation needs of human species. Virdžina cannot serve as direct actors of species preservation, but cultural and social meaning which is contained in the inner surface of such a cultural phenomenon seems to be very close to the human species conservation instinct. As a cultural phenomenon, Virdžina, which is appearing in the three areas of the Balkan peninsula, Montenegro, Kosovo, Northern part of Albania, has the significance and value of adequate studies in terms of cultural diffusion and cultural assimilation. Through this paper, we sought to identify the underlying causes of such cultural phenomena that appear in the three areas of the Balkan peninsula and in various regions of Former Yugoslavia. Especially this paper was focused on ethnic-cultural factors and geographical-environmental factors of Virdžina.

잠재적 소송위험과 지배회사·종속회사의 감사인 일치성

김상헌(Kim, Sang Hun) 한국국제회계학회 2014 국제회계연구 Vol.0 No.55

지배회사와 종속회사의 감사인을 일치시키는 경우에는 종속회사 감사인의 통제가능성, 회계처리방법의 일치, 결산일 조정의 용이함, 보고통화의 차이조정 등에 기인한 전반적인 감사업무 효율성의 증가로 인해 지배회사와 종속회사의 감사위험이 감소될 수 있을 것으로 예상된다. 반면 감사인을 일치시키는 경우 기업과 감사인의 경제적 유대관계의 증가로 인해 오히려 감사위험이 증가될 가능성도 존재한다. 한편 잠재적 소송위험이 높다고 인식하는 기업이나 이를 회피하려는 성향이 높은 기업의 경우 회계문제 등에서 발생할 수 있는 감사위험을 체계적으로 줄이려는 유인이 그렇지 않은 기업에 비해 상대적으로 높을 것으로 기대된다. 이에 본 연구에서는 잠재적 소송위험을 회피하려는 유인이 높거나 상대적으로 잠재적 소송위험이 높은 것으로 평가받고 있는 기업일수록 감사위험을 체계적으로 낮추기 위해 지배회사와 종속회사의 감사인을 일치시키려는 유인이 상대적으로 증가하는지를 실증적으로 분석하였다. 본 연구는 종속회사의 총자산비율이나 매출액비율 등을 사용하여 지배회사와 종속회사의 감사인의 일치성을 측정한 선행연구와 달리 유가증권시장에서 지배회사와 종속회사가 각각 1대1로 직접적으로 매칭 되는 기업만을 대상으로 분석하였다는 점에서 차별성이 존재한다. 분석결과 지배회사와 종속회사의 감사인이 동일하게 선임될 가능성은 잠재적 소송위험을 회피하려는 유인이 높거나 상대적으로 잠재적 소송위험이 높은 것으로 평가받고 있는 기업에서 유의하게 높은 것으로 나타났다. 또한 이러한 현상은 상대적으로 지배회사보다는 종속회사에서 일관되게 나타났으며, 증권집단소송제도의 도입이후 시점에 유의하게 관찰되었다. 또한 민감도 분석을 위해 극단치 적용방법을 달리하여 동일한 분석을 수행한 경우에도 기본적인 분석결과는 동일하였다. The audit risk can be decreased by auditor conformity between the parent and subsidiary company due to auditor"s control, consistency of accounting method, adjustment of fiscal year and consistency of reporting currency. On the other hand, the audit risk can be increased by auditor conformity between the parent and subsidiary company due to economic ties of auditors. Meanwhile, when companies recognize that they are faced with potential litigation risk or have a strong incentive to avoid potential litigation risk, they can consider the systematic audit method to reduce the audit risk. So this study empirically examined the effect of the potential lawsuit risk on auditor conformity between the parent and subsidiary company. Specifically, it is hypothesized that the higher the potential litigation risk of company is, the greater likelihood the auditor conformity between the parent and subsidiary company is. Prior literature use total assets of subsidiaries or total sales of subsidiaries as measures of detecting auditor conformity between the parent and subsidiary company. But in this study, we use one to one match sample selection method for detecting auditor conformity between the parent and subsidiary company. The sample consists of non-banking firms(320 firm-years) with a December fiscal year-end listed on the Korean Stock Exchange from 2004 to 2008. Consistent with the prediction, there is significant positive association between the potential lawsuit risk and the auditor conformity between the parent and subsidiary company. This shows that firms faced with potential litigation risk or having intention to avoid potential litigation risk have a strong incentive to appoint to the same auditor between the parent and subsidiary company. And this result is more significant for the subsidiary company than the parent company and after the enactment of the Securities Class Actions in 2007. Also these results are consistent in the sensitivity analysis.

인공생식에 있어서 부자관계설정에 관한 소고

김상헌 ( Kim Sang-hun ) 대한민사법학회 2016 민사법연구 Vol.24 No.-

With the rapid change of today`s society and the development of modern science, legal matters are becoming ever more diverse and complicated. This means that specific disputes in actual life in the society cannot meet reasonable and valid solutions through application of conventional legal principles alone. Artificial reproduction remains a hot potato and foreign legislations are accelerating to catch up with its development. Still, they aren`t quite catching up with the speed of its development, and more fundamentally, people have come to harbor fundamental questions on whether legislation suited to the speed of the development is appropriate. Specifically, now that humankind has satisfied its needs for food and clothes to some extent, artificial reproduction openly fulfills the instinctive desire for offspring. Foreign legal systems have achieved various legislations in order to address such issues. In contrast, the Korean legal system has only regulatory laws such as Bioethics and Safety Act, designed to promote the bioethics and safety involved in the development of bioengineering technology. The country`s legal system has not created any explicit laws that can respond to such civil code issues and has instead made an attempt to legislate on the full gamut of artificial reproduction. Then, civil code issues and disputes related to artificial reproduction cannot but be regulated through civil law interpretation. But, such interpretation must have limitations, which are evidently due to flaws in the civil code that never foresaw artificial reproduction. Mindful that modern technology for artificial reproduction has thrown doubt on the previously taken-for-granted belief that a parents-child relationship has to be determined by blood kinship, I suggest that establishing a father-child relationship further requires a review of multiple perspectives such as bioethics, the welfare of the child, the perception of related persons that constitute own child or family relation, and the thoughts of the general public, and clearly make it necessary to upgrade the intention to become a father, that is, the volitional element involved to a requirement that finalizes a father-child relationship.

현금창출단위를 활용한 관리운영권의 손상검사에 대한 연구: A에너지기업 사례

김상헌 ( Sang Hun Kim ),박성진 ( Sung Jin Park ) 한국회계학회 2012 회계저널 Vol.21 No.2

선행연구들은 손상차손의 인식과 측정과정에 부여되어 있는 경영자의 재량권과 융통성으로 인하여 손상차손이 이익관리의 수단으로 사용될 수 있음을 보여주고 있다. 특히, 2011년부터 전면적으로 도입되는 K-IFRS은 원칙중심의 회계기준으로 거래의 경제적 실질을 가장 잘 표현하는 재무보고를 강조하고 있기 때문에 경영자의 판단에 대한 재량권이 크게 증가할 수 있다. 이에 본 연구에서는 K-IFRS에서 규정하고 있는 무형자산의 손상절차에 대해 기술한 뒤, 현금창출단위(CGU; cash generating unit)를 활용하여 관리운영권의 손상차손을 인식한 에너지기업 A사의 실제 사례를 통해 실무상 손상절차에서 발생할 수 있는 구체적인 문제점과 그에 대한 개선방향을 살펴보고자 한다. A사의 사례에서 파악한 주요 논점과 보완점은 다음과 같다. 첫째, 현금창출단위를 기업의 경제적 실질에 맞게 적절하게 식별하고 관리하는 것이 필요하다. 둘째, 현금창출단위의 결정에서부터 손상차손금액을 인식하는 단계까지 손상검사와 관련된 구체적인 프로세스를 기업 내부에 구축하는 것이 요구된다. 셋째, 자산의 공정가치평가를 위한 별도의 공정가치평가 프로세스를 구축하는 것이 필요하다. 마지막으로 할인율 등 미래현금흐름 예측가정에 대한 객관적인 정보를 충분히 제공하는 공시수준의 확대가 요구된다. 본 사례연구에서 제시한 손상차손에 대한 전반적인 가이드라인을 기업들이 실제 손상검사에 활용한다면 객관적인 손상절차 적용가능성의 증가로 인해 손상회계정보의 유용성이 향상될 것으로 기대된다. 또한 손상회계의 투명성을 제고시키기 위한 감독기관의 정책수립에도 참고자료로 활용될 수 있다는 시사점을 제공해 준다. K-IFRS introduced from 2011 is more concerned with the economic substance of accounting transactions based on the principle standards. So the discretion of managers can significantly increase in K-IFRS. In this study, we first present the accounting standards related to the impairment test of intangible assets and a energy company`s review of impairment test of managing and operating using CGU(cash generating unit). Major issues and improvements of this study are summarized as follows: First, cash generating units for impairment testing should be carefully determined and managed. Second, it is necessary to build an impairment test process to identify information required from the determination of cash generating unit to the recognition of asset impairment losses. Third, it is important to make an independent evaluation procedure to provide information of asset fair value. Finally, managers need to pay more attention to expand the scope and accuracy of disclosure related to assumptions such as forecasts of discount rate and future cash flows. If overall guidelines of this paper is applied to other companies, the usefulness of impairment accounting information will be improved. Also standard-setters can also use implications of this paper as a reference for establishing policies to enhance the transparency of impairment accounting.

PC를 이용한 철판 자동절단시스템 개발

김상헌(Sang-Hun Kim),정경렬(Kyung-Ryul Chung) Korean Society for Precision Engineering 1996 한국정밀공학회지 Vol.13 No.1