젖소의 고능력우와 저능력우간의 우유 성분 및 혈중 대사물질 특성 비교

안병석,권응기,서국현,이현준,박병기 한국동물자원과학회 2005 한국축산학회지 Vol.47 No.1

와우산에서 밤섬까지

안병석 샘터사 1993 월간 샘터 Vol.24 No.6

선진국의 젖소 개량 현황 - 주요 경제형질 개량을 중심으로 -

안병석 한국낙농육우협회 2001 낙농·육우 Vol.21 No.9

Holstein 종 젖소의 유기별 Somatic Cell Score 에 미치는 제 요인효과 추정

안병석,김준식,최유림,김현섭,정하연,전병순,서국현 한국동물자원과학회 2001 한국축산학회지 Vol.43 No.5

A total of 2,215 available records of 571 heads tested from 1997 to 2000 at National Livestock Research Institute(NLRI) were used to estimate environment and sire effects for somatic cell count(SCC) in different lactation period of Holstein cattle. The cows were fed according to NRC and managed by the method of NLRI. Milk yields were recorded twice a day with 12 hours interval and SCC transformed into SCS= log₂(SCC/100000)+3 was analysed by Milkoscan 4000^ⓡ for each month. A lactation was divided into the three periods which were early period(earlier than 90 days in milk), middle period(91 to 200 days in milk) and late period(later than 200 days in milky. The effects of milking year and month, parity, milking parlour style and sire for whole lactation period showed significant differences on SCS(P$lt;0.01). But the above factors on SCS showed different effects in accordance with the lactation periods. The somatic cell scores from January to July were lower than those from August to November. A minimum level of SCS showed at first parity and then increased. For style of milking parlour. SCS in the tandem style was lower than that in herringbone style.

유기낙농을 위한 젖소 개량 방안

안병석,An, Byeong-Seok 한국낙농육우협회 2006 낙농·육우 Vol.26 No.8

장학재단의 장학사업 제고를 위한 법제도 및 세제 개선방안

안병석,박훈 한국세무학회 2016 세무학 연구 Vol.33 No.2

우리나라의 장학단체(특히 재단)는 전체 공익단체(종교법인 제외)의 28.7%로 가장 많은 비중을 차지하고 있다. 이들 단체에게는 다른 비영리법인의 경우와 동일하게 여러 세제상의 혜택이 주어지고 있다. 이 논문에서는 장학재단에 대한 세제혜택만큼 장학사업이 제대로 이행되고 있는가를 평가하기 위해 602개 장학법인의 결산서류를 분석하는 한편, 이를 미국 및 일본의 경우와 비교하였다. 그 결과 장학금 지급이라는 직접적 지출비중이 주요국에 비해 매우 낮다는 점과 재산을 상당히 비효율적으로 운용하는 것으로 평가되었다. 그 이유는 현행의 장학재단 관련 법제도와 세제가 ‘기본재산’ 유지에만 초점이 맞추어져 있어서 장학재단의 재산적 활동범위를 ‘보통재산’에 한정하는 한편 ‘기본재산’의 처분을 주무관청의 허가로 봉쇄하는 등 재단소유 재산의 대부분을 직접적인 장학금 지급의 재원으로 사용하지 못하도록 하는 것에서 찾을 수 있다. 이러한 문제점을 극복하고 장학사업 지출비중을 높이기 위해서는 다음과 같은 개선방안이 요구된다. 첫째, 종전 ‘기본재산’의 처분을 자유롭게 허용하여야 한다. 장학재단은 장학사업의 특성상 특별한 시설을 필요로 하지 않아 출연재산의 처분을 엄격하게 규제하여야 할 이유가 없다. ‘기본재산’의 자유로운 처분을 위해서는 출연재산과 ‘기본재산’의 개념을 달리하여야 한다. 이를 위해 출연재산의 최소기준을 법제화하거나 ‘기본재산’을 ‘보통재산’으로 용도변경하기 위한 요건을 크게 완화할 필요가 있다. 둘째, ‘기본재산’으로부터 얻어지는 과실소득 즉, ‘보통재산’이 충분히 확보될 수 있도록 해야 한다. 장학활동의 직접적인 재원은 ‘보통재산’이기 때문이다. ‘보통재산’의 경우에도 ‘기본재산’과 같이 설립허가시 출연하한요건을 신설하고, 일정 출연하한요건을 어긴 경우 세제상 불이익을 주는 방법, ‘기본재산’ 과 비교하여 ‘보통재산’의 출연비율이 높을수록 세제상 혜택을 부여하는 방법을 고려하여야 한다. 셋째, 장학활동에 대한 지출이 높아지도록 순투자자산 대비 장학활동 지출이 적은 경우에는 미국연방세법상 유보소득 가산세제도와 같은 제재를 가하는 방법, 장학재단의 총비용 중 장학금의 지급금액이 일정비율 이하인 경우 가산세를 부과하거나 손금불산입하는 등의 불이익을 주는 제재방안도 필요하다. 선행연구들이 공익법인 전체에 대하여 주로 설립절차의 완화, 공익성 검증을 위한 기관의 설치, 주식출연 한도의 완화 등을 중심적 과제로 다룬 것에 비해 이 논문은 장학재단의 재산처분에 자율성을 보장함으로써 그 공익성을 제고하는 방안을 제시함에 차별성이 있다. Scholarship organization occupies the largest share with 28.7% of the overall public interest organizations except religious corporation in South Korea. These organizations have had many tax benefits have been given compared to other non-profit corporation. In this paper, we analyze the statements of subsidiaries 602 scholarships to assess whether there is a scholarship program being implemented properly as tax incentives for scholarship. As a result, direct expenditure such as scholarship expenditure is very lower than U.S and Japan do. It is evaluated by management quite inefficient. The problem is our political regulations focus on ‘fundamental property’. Related laws allow scholarship foundations to use ‘general property’ for their business, but the disposal of the ‘fundamental property’ shall be approved. these limitations restrict to activate the scholarship business. In order to overcome these problems mentioned and increase the scholarship program expenditure, it may be presented to the following improvements. First, it should be allowed to freely dispose of the former ‘fundamental property’. Scholarship Foundation as public organization does not require special tangible facilities, regarding of the nature of the scholarship, there is no particular reason to be strictly regulated the disposal of assets appearances. It is necessary that distinguish between ‘fundamental property’ and ‘general property’ for activating scholarship foundations. Legislated minimum standards of the properties are required or there is a need to alleviate the requirement for changes to the applications fundamental property and general property. In addition to improvement of ‘fundamental property’, ‘general property’ which is generated by ‘fundamental property’ should be more encouraged. Because the direct source of scholarship is from ‘general property’, like ‘fundamental property’, it also requires lower bound for ‘general property’. If lower bound requirement is hard to match establishment, there are two examples of alternatives. First, we can impose penalty if organizations do not to meet lower bound requirements. Second, as ratio of normal property is higher, the more tax benefits are granted. Third, in order to increase the expenditure related to scholarships, penalty is required unless organization spent scholarship lower than net investment. such as additional taxes on reserved earnings. Another way is the inclusion in gross revenue if total expenses are lower than scholarships. Previous studies have mainly discussed installation of the Institute for Public Interest verification, equity relief appearances limits such as the establishment of procedures. Our study suggests ensuring the autonomy of property disposal of the scholarship foundation as a way to improve scholarship foundation.

Holstein 종 유우의 우유단백질의 유전적 다형과 생산형질간의 연관성에 관한 연구

안병석,상병찬,상병돈,조윤연 한국낙농학회 1993 韓國酪農學會誌 Vol.15 No.4

本 硏究는 乳蛋白質의 遺傳的 標識(genetic marker)를 乳牛의 遺傳的 改良을 위한 유우의 登錄 및 選拔 補助資料로 활용하고자 1992년 國立種畜院에서 사육중인 Holstein종 159두에서 각각 유즙 시료를 채취하여 Polyacrylamide gel(PAGE)에 의한 전기영동(electrophoresis) 방법에 의하여 αs₁-casein(αsl-CN), β-casein(β-CN), κ-casein(κ-CN) 및 β-lactoglobulin(β-LG)의 遺傳子型을 조사하고, 이들 蛋白質의 遺傳的 多型(genetic polymorphisms)과 泌乳形質 및 乳組成分含量과의 연관성을 分析하여 얻어진 결과는 다음과 같다. 蛋白質座位의 遺傳子型을 분석한 결과 αs₁-CN BB遺傳子型, β-CN AA遺傳子型, κ-CN A 遺傳子型 및 β-LG AB遺傳子型의 出現頻度는 각각 77.87%, 84.28%, 71.70% 및 49.10%로 同一蛋白質內의 다른 遺傳子型 보다 높게 나타났다. 분산 분석결과 乳蛋白質의 遺傳子型들은 泌乳形質인 乳量, 乳脂量 및 蛋白質量과 乳組成分인 乳脂率, 蛋白質含量 및 총고형분 함량에서 유의적인 연관성이 인정되었다. 泌乳形質에 있어서는 αs₁-CN 座位의 BB遺傳子型이 유량, 乳脂量 및 蛋白質量에서 BC遺傳子型 보다 유의적으로 높았고, κ-CN座位의 AA형은 AB 및 BB遺傳子型보다 유량에서 유의적인 연관성이 인정되었으며, β-LG座位의 AA 및 AB형은 유량에서 BB형 보다 높게 나타났다. 乳組成分含量에 있어서는 κ-CN座位의 BB遺傳子型은 乳脂率 및 乳蛋白質含量에서 κ-CN座位의 AA 및 AB遺傳子型보다 유의적으로 높게 나타났으며, β-LG座位의 AA遺傳子型은 乳脂率에서 β-LG座位의 AB 및 BB遺傳子型보다 유의적으로 높게 추정되었다. 이상의 연구 결과를 종합하여 볼 때 泌乳形質인 乳量, 乳脂量 및 蛋白質量을 증대시키기 위하여서는 αs1-CN座位의 BB遺傳子型, κ-CN 및 β-LG座位의 AA傳子型을 선발하는 것이 보다 바람직할 것으로 사료되었으며, 乳組成分인 乳脂率 및 蛋白質含量을 높히기 위하여서는 κ-CN座位의 BB遺傳子型과 β-LG座位의 AA遺傳子型을 選拔하는 것이 보다 유리할 것으로 생각되었다. To apply genetic markers of milk proteins to dairy cow registration and selection aids for genetic improvement, genotypes controlling the four type of milk protein loci of αs1-casein(αs₁-CN), β-casein(β-CN), κ-casein(κ-CN), and β-lactoglobulin(β-LG) in milk from a total of 159 Holstein lactating cows reared at Korean National Animal Breeding Station in 1992 were detected by polyacrylamide gel(PAGE) electrophoresis, and the genetic structure of the population was analyzed using genotypic frequencies of milk protein type. The effects of genetic polymorphisms of milk proteins on lactation traits and milk compositions were analyzed statistically by least square analysis. The results obtained in this experiment was as follows ; The observed frequencies of the αs₁-CN BB, β-CN AA, κ-CN AA and β-LG AB genotypes were founded to be very higher than that of other genotypes in identified proteins as 79.87%, 84.28%, 71.70% and 49.10%, respectively. According to the results of analysis of variance, the genotypes of the αs₁-CN, β-CN, κ-CN and β-LG were significantly different for milk, fat and protein yield in lactation traits, and for fat, protein and total solid percentage in milk. On lactation yields, the αs_1-CN BB genotype was higher in milk, fat and protein yield more than αs₁-CN BC genotype, and the κ-CN AA genotype was higher in milk and protein yield more than κ-CN BB and AB genotypes, and the β-LG AA and AB genotypes were higher in milk yield more than β-LG BB genotype at 5% level of significant difference, respectively. On milk compositions, the κ-CN BB genotype was higher in fat and protein percentage more than κ-CN AA and AB genotypes, and β-LG AA genotype was higher in fat percentage more than β-LG AB and BB genotype at 5% level of significant difference, respectively. As a consequence, the milk, fat and protein yield could be improved by the selection of cows which express the αs₁-CN BB, κ-CN AA and β-LG AA genotypes, and the fat and protein percentage could be improved by the selection of cows which express the κ-CN BB and β-LG AA genotypes.

Holstein 종 젖소 초산우의 최고 비유량 및 비유 지속성에 미치는 환경효과 추정

안병석,김준식,최성복,최유림,정하연,권응기,박성재,기광석 한국동물자원과학회 2000 한국축산학회지 Vol.42 No.5

This study was carried out to estimate environmental effects such as calving season, calving year on peak milk yield, days in milk at peak production(PKD), drying-off milk yield on 305-day, 305D milk yield, and persistency. The data used in this study were milk yield records from first freshened Holstein cows(187 heads) bred in National Livestock Research Institute from 1990 to 1996. Calving season, sire and calving year didn't affect days in milk at peak(PKD). But peak milk yield(PKM) was significantly affected by calving season(p$lt;.01) and calving year(p$lt;.05). Calving season, sire and calving year significantly affected the drying-off milk yield at 305D(DRYM) related to persistency(p$lt;.05). The PKD was 58.2±23.2day, peak milk yield was 26.2±3.9㎏ and drying-off milk yield on 305-day was 15.7±3.5㎏. The persistency showed 60.3 13.8%, and the phenotypic correlations of persistency between PKD and DRYM was positive.

Group Decision Support with Analytic Hierarchy Process

안병석,An, Byung-Suk Military Operations Research Society of Korea 2002 한국국방경영분석학회지 Vol.28 No.1

The Analytic Hierarchy Process (AHP) is well suited to group decision making and offers numerous benefits as a synthesizing mechanism in group decisions. To date, the majority of AHP applications have been in group settings. One reason for this may be that groups often have an advantage over individual when there exists a significant difference between the importance of quality in the decision and the importance of time in which to obtain the decision. Another reason may be the best alternative is selected by comparing alternative solutions, testing against selected criteria, a task ideally suited for AHP. In general, aggregation methods employed in group AHP can be largely classified into two methods: geometric mean method and (weighted) arithmetic mean method. In a situation where there do not exist clear guidelines for selection between them, two methods do not always guarantee the same group decision result. We propose a simulation approach for building group consensus without efforts to make point estimates from individual diverse preference judgments, displaying possible disagreements as is natural in group members'different viewpoints.

젖소에 있어서 원유 중 체세포수, 스트레스 및 면역물질에 대한 환경효과와 유전모수 추정

안병석,서국현,권응기 한국동물자원과학회 2006 한국축산학회지 Vol.48 No.1