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      • 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.

      • 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.

      • 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.

      • 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%.

      • 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.

      • KCI등재

        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.

      • 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.

      • 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.

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