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

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

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.

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.

부의 결정기준으로서 부자관계설정의사의 기능 및 한계

김상헌 ( Sang Hun Kim ) 건국대학교 법학연구소 2014 一鑑法學 Vol.0 No.27

In case of our country, it`s difficult to find the precedence of giving clear judgment of the decision standard of paternity; nevertheless, looking into how the legal principle evaluates the volitional element like the intention of becoming a father, or a father`s consent when the precedent decides on paternity will be a reference in arranging the decision standard of paternity consequent on test-tube reproduction; in this context, consideration of this issue will be a meaningful research. Accordingly, this paper looked into how a father`s volitional element equal to the existence or non-existence of the intention of setting up a father-child relationship works on deciding on paternity consequent on artificial insemination, and what is the limit to the function of a father`s volitional element through the representative precedents. In case of an artificial insemination donor(hereinafter, “AID”), especially in a father-son relationship, there follows the concern that a new baby might be in an unsafe position depending on a husband`s consent to artificial insemination; therefore, in case a couple, who consented to getting sperm donation first, has a baby using sperm donation, the enactment of the law providing that the relevant husband cannot deny paternity of the baby is the task that should be preceded for the baby`s welfare though it is not related genetically; nevertheless, this paper puts emphasis on the fact it`s possible to fully surmount this problem only if the legal system can fully think of the intention of establishing a father-child relationship, which is a volitional element of paternity, as an important judgment factor in father-child formation even if following the present family law principle. Nevertheless, in case such an intention of father-child establishment appears in an inequitable form, or in case a man in a specific relationship takes a method of denying his intention of becoming paternity even while consenting to the birth of a baby consequent on donation of his own sperm, it becomes the form restricted in the volitional element, which is the very limit in a volitional element.

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.

도시형자기부상열차 용품의 기술기준 개발 및 시험규격 정비를 위한 형식승인 대상용품 설정 연구

김상헌(Sang Hun Kim),박수홍(Soo Hong Park),박진규(Jin Kyu Park),심정욱(Jung Wook Sim) 한국철도학회 2014 한국철도학회 학술발표대회논문집 Vol.2014 No.5

철도안전법 개정에 따라 기존 인증제도가 철도의 신뢰성/안전성 확보를 위한 철도 차량 및 용품의 형식승인제도로 개편되었다. 이에 따른 철도 차량 및 용품의 기술기준/시험규격이 개발 중이다. 하지만 철도 용품 형식승인 대상 중 자기부상열차 용품의 부재로 인하여 향후 국내 도시형자기부상열차의 상용화된 도시철도 도입을 위한 용품 기술기준 및 시험규격 개발 연구의 필요성이 대두되고 있다. 따라서 본 연구에서는 국내 철도 용품 기술기준과 자기부상열차 용품의 세부 사양에 대한 기술기준 항목 비교·분석 결과를 바탕으로 도시형자기부상열차 용품의 형식승인 대상 설정에 대한 연구 내용을 소개하고자 한다. The revision of the Railway Safety Act, the existing certification system has been reorganized into type approval system of railway vehicle supplies for reliability / safety of the railway. Technical standards / test standard of railway vehicle supplies due to this are under development. However, the absence of a magnetic levitation train supplies of type approval subject of railway equipment, the future, the need for test standards development research and technical standards for supplies for the introduction of urban railway, which is commercialization of urban magnetic levitation train in Japan but it is on the rise. Therefore, in this study, for the detailed specifications of the magnetic levitation train supplies and technical standards of railway supplies of domestic, on the basis of the comparison · analysis of the items in the technical standards, the target of the type approval of urban magnetic levitation train supplies I introduce the research content of the setting.

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.

은행의 대손충당금 적립수준이 자본조달(후순위채 발행)에 미치는 영향

김상헌(Kim Sang-Hun) 한국국제회계학회 2011 국제회계연구 Vol.0 No.36

BIS기준 자기자본비율이 취약한 은행은 여러 가지 측면에서 불이익을 받게 되므로 은행들은 BIS기준 자기자본비율을 높게 유지하려는 충분한 유인을 가지게 된다. 은행들은 BIS기준 자기자본비율을 제고하기 위해 위험자산을 줄이는 방법, 증자나 정상적인 영업활동을 통해 기본자본을 확충하거나 후순위채를 발행해 보완자본을 늘리는 방법 등을 사용할 수 있다. 이 중 조달기간이나 시장상황 등 여러 가지 제약조건을 고려할 때 후순위채를 통해 보완자본을 확충하는 방법이 기타 방법에 비해 가장 단기간에 적용 가능한 현실적인 방안으로 사용 될 수 있다. 또한 은행업종의 특성상 당기순이익에 가장 큰 영향을 미치는 재량적 항목인 대손충당금 적립수준은 기본자본의 감소를 통해 BIS기준 자기자본비율에 부정적인 영향을 미치게 된다. 따라서 대손충당금의 적립수준이 높은 은행일수록 BIS기준 자기자본비율을 제고하는 대안으로 후순위채에 대한 상대적인 의존도가 높아질 것으로 예측할 수 있다. 이에 본 연구에서는 은행의 대손충당금 적립수준이 보완자본인 후순위채의 발행에 미치는 영향에 대해 실증적으로 분석하였다. 분석결과 당기 대손충당금적립액 수준변수 및 전기 대비 대손충당금적립액 변화변수와 후순위채 변수 사이에 모두 유의한 양의 관계가 관찰되었다. 이는 위험 가중자산에 대한 대손충당금적립액이 증가하여 상대적으로 BIS기준 자기자본비율이 낮아질 유인이 높은 은행일수록 보완자본인 후순위채에 대한 의존도가 높아지는 것을 의미한다. 본 연구의 분석결과는 외부투자자 및 금융감독당국에게 은행의 재무건전성에 관한 유용한 정보를 제공해 줄 것으로 기대된다. 즉, 은행의 정보이용자들에게는 개별 은행의 기본자본과 후순위채를 포함한 보완자본의 세부적인 구성내역에 대한 면밀한 분석을 통한 투자의사결정의 중요성을 제시해 주고 있으며, 금융감독당국에게는 보완자본의 구체적인 구성내역을 자본시장에 상세히 공시하도록 하고, 은행들이 건전한 BIS기준 자기자본비율을 유지할 수 있도록 정책을 강화해야 한다는 시사점을 제시해 준다. Banks with low capital ratio are directly regulated by the financial supervisory board. Low capital ratio is also negatively related to incentives for managers such as monetary compensation. Therefore, managers have sufficient motivation to increase BIS capital adequacy ratio by using their discretion. It is possible for banks to increase BIS capital adequacy ratio by two directions. Specifically, one is through primary capital and the other is through secondary capital. The former is increased by issue of new shares or ordinary business activities, the latter is increased by flotation of subordinated notes and debentures. In actuality, it is easy to increase BIS capital adequacy ratio through secondary capital rather than through primary capital because of the realizability and restriction such as financing, market circumstance. Therefore, subordinated notes and debentures can be an important means to increase BIS capital adequacy ratio. In addition, prior empirical studies present that banks are managing their reported earnings and BIS capital adequacy ratio by adjusting loan loss provisions. The loan loss provisions are expenses that erode a bank's earnings and the BIS capital adequacy ratio. According to this conjecture, this study empirically investigates the effects of loan loss provisions on the flotation of subordinated notes and debentures in Korean banks. the hypothesis is that banks with larger bad debt expenses are likely to be highly dependent on subordinated notes and debentures to increase BIS capital adequacy ratio. Consistent with the prediction, bad debt expenses of banks is positively related to the flotation of subordinated notes and debentures. This implies that banks with large bad debt expenses are have larger subordinated notes and debentures. This paper's result will provide external investor and financial supervisory authorities with useful information about bank's financial soundness. More specifically, external investor will make better use of information of subordinated notes and debentures for effective investment decision making. Also this suggests that financial supervisory authorities lead to disclosure of the details relating to BIS capital adequacy ratio and need to strengthen the regulation policy to increase BIS capital adequacy ratio.