中國 會計制度의 發展史的 接近

權藝卿(Quan Yi-qing),崔震賢(Choi Jin-hyeon) 한국국제회계학회 2007 국제회계연구 Vol.0 No.17

중국의 회계는 그 어원으로 보아 요순시대(BC 2000경)로부터 발전된 것으로 보이나 부기가 일반화된 것은 BC475년경 춘추전국시대의 종료 이후 성립된 봉건사회라고 할 수 있다. 중국에서 복식주기에 의한 회계의 시초는 청나라 말기 해외 유학생의 귀국으로 전파된 것으로 보인다. 현재의 중국회계는 러시아 회계의 발전과 약간의 시차를 두고 봉건자본주의회계-사회주의계획경제회계-사회주의시장경제회계의 순서로 변화ㆍ발전되어 왔다. 공산주의 정권의 초기에는 봉건자본주의회계를 원용했기 때문에 사회주의 개조과정에 적합하지 못했다. 따라서 1953년으로부터 1978년까지 형성된 통일회계제도는 중국의 특수한 역사조건하에서 고도로 집중된 계획경제모형아래 건립하였다. 당시 중국의 경제규모가 크지 않고, 그 구조가 간단하여 중앙 집중ㆍ통일의 회계관리 방식에 특별한 결점이 나타나지 않았지만 경제규모의 확대에 따라 과거 회계제도의 부적응이라는 문제점이 부각되었다. 1978년 대외개방이후 주로 중국 영내에 해외직접투자가 급증하면서 이런 기업들을 위해 기업의 입장에서 미시적 차원의 영미식 회계를 필요로 하였다. 이러한 필요성 때문에 도입된 것이 1985년도의 「중화인민공화국회계법」 및 「중외합작경영기업회계제도」이다. 특히 「중외합작경영기업회계제도」는 영미식 회계에 의한 국제적 회계관례에 접근하기 시작한 최초의 회계제도이다. 2000년에 중국이 회계제도를 개혁한 이유는 1998년의 기업회계준칙과 주식유한회사회계제도 중 구체회계준칙 사이의 모순점에 대하여 비록 일부의 보충 규정을 공포하여 조정하였지만 구체적 집행과정에서 일부 주식유한회사의 재무상태와 경영성과 및 현금흐름을 허위로 보고할 수 있는 여지가 남아 있었다. 따라서 2006년의 제2차 회계제도의 개혁은 한마디로 세계화와 개방경제에 알맞은 회계제도의 도입이후 국제회계기준에 근접하는 중국 회계기준의 마련을 위해서 「실질주의」와 「공시의 확대」를 위한 개혁을 단행했다. 한마디로 말하면 2006년 2월의 회계제도개혁은 업종별회계제도의 보류와 회계제도의 국제화라고 요약해 말할 수 있다. 현재 중국의 회계제도 개혁은 대외적 개방에 박차를 가하면서 경제개발을 꾀하고 내부적으로 빈부격차의 문제를 완화시켜야 하는 과제를 안고 있기 때문에 중국의 경제발전단계나 사회주의시장경제라는 중국적 특성과 경제의 국제화 관계를 고려하여 중국내회계제도와 국제회계기준 간의 상호관계를 규정하여 병존시키거나 통일시켜야 할 것이다. The Chinese accounting existed as early as 2000 B.C accompanied by audit function and independent public officials. But Chinese accounting of the double-entry system was adopted in Qing-dynasty. The Chinese accounting based on the private ownership at the first stage of socialism in China existed. The origin of Chinese accounting for social-planning established at year 1953. Which was modified Soviet accounting system. Chinese accounting for social-planning was applied at all economic sectors. After adopting market-based socialism. the revolution of Chinese accounting was changed at, year 1985. 1992, 2000, 2006. The Modern Chinese accounting standards is similar to International Accounting standards. But it is necessary to consider problems of the individual income gap in domestic and globalism of Chinese economy in the revolution of Chinese accounting. So, the Chinese accounting standards changed by fitting to International Accounting standards is not so good all aspects.

Study on Grinding Characteristics of Different Crystal Surfaces of Sapphire

Yi-Qing Yu,Ming-Jian Shao,Chang-Cai Cui,Zhong-Wei Hu,Xi-Peng Xu 한국생산제조학회 2016 한국생산제조시스템학회 학술발표대회 논문집 Vol.2016 No.10

Micro-scale PLA Fibrous Membranes for Adsorption of Cigarette Smoke

Yi-qing Gu,Zhe Wang,Ying Sun,Yi-Kai Wang,Zhi-juan Pan 한국섬유공학회 2018 Fibers and polymers Vol.19 No.3

Porous PLA fibrous membranes with different morphologies were successfully fabricated by varying the relative humidity. When the relative humidity was higher than 45 %, nanopores morphology appeared on the surface of PLA fibers. The micro-structures of PLA fibers and the packing densities and through-pore sizes of the PLA fibrous membranes were measured and found to greatly influence the smoke adsorption properties. The smoke adsorption was recorded in photos, and the process of how smoke adsorbed on the membranes was observed by SEM. The max removal efficiencies of nicotine, tar, water vapor, and carbon monoxide were 40.0 %, 36.9 %, 5.8 % and 13.6 % measured by a cigarette-smoking machine, and sensory evaluation was conducted to assess the practical application of fibrous membranes for smoke adsorption.

Online railway wheel defect detection under varying running-speed conditions by multi-kernel relevance vector machine

Yi-Qing Ni,Yuan-Hao Wei,You-Wu Wang 국제구조공학회 2022 Smart Structures and Systems, An International Jou Vol.30 No.3

The degradation of wheel tread may result in serious hazards in the railway operation system. Therefore, timely wheel defect diagnosis of in-service trains to avoid tragic events is of particular importance. The focus of this study is to develop a novel wheel defect detection approach based on the relevance vector machine (RVM) which enables online detection of potentially defective wheels with trackside monitoring data acquired under different running-speed conditions. With the dynamic strain responses collected by a trackside monitoring system, the cumulative Fourier amplitudes (CFA) characterizing the effect of individual wheels are extracted to formulate multiple probabilistic regression models (MPRMs) in terms of multi-kernel RVM, which accommodate both variables of vibration frequency and running speed. Compared with the general single-kernel RVM-based model, the proposed multi-kernel MPRM approach bears better local and global representation ability and generalization performance, which are prerequisite for reliable wheel defect detection by means of data acquired under different running-speed conditions. After formulating the MPRMs, we adopt a Bayesian null hypothesis indicator for wheel defect identification and quantification, and the proposed method is demonstrated by utilizing real-world monitoring data acquired by an FBG-based trackside monitoring system deployed on a high-speed trial railway. The results testify the validity of the proposed method for wheel defect detection under different running-speed conditions.

Multiple damage detection of maglev rail joints using time-frequency spectrogram and convolutional neural network

Yi-Qing Ni,Su-Mei Wang,Gao-Feng Jiang,Yang Lu,Guobin Lin,Hong-Liang Pan,Junqi Xu,Shuo Hao 국제구조공학회 2022 Smart Structures and Systems, An International Jou Vol.29 No.4

Maglev rail joints are vital components serving as connections between the adjacent F-type rail sections in maglev guideway. Damage to maglev rail joints such as bolt looseness may result in rough suspension gap fluctuation, failure of suspension control, and even sudden clash between the electromagnets and F-type rail. The condition monitoring of maglev rail joints is therefore highly desirable to maintain safe operation of maglev. In this connection, an online damage detection approach based on three-dimensional (3D) convolutional neural network (CNN) and time-frequency characterization is developed for simultaneous detection of multiple damage of maglev rail joints in this paper. The training and testing data used for condition evaluation of maglev rail joints consist of two months of acceleration recordings, which were acquired in-situ from different rail joints by an integrated online monitoring system during a maglev train running on a test line. Short-time Fourier transform (STFT) method is applied to transform the raw monitoring data into time-frequency spectrograms (TFS). Three CNN architectures, i.e., small-sized CNN (S-CNN), middle-sized CNN (M-CNN), and large-sized CNN (L-CNN), are configured for trial calculation and the M-CNN model with excellent prediction accuracy and high computational efficiency is finally optioned for multiple damage detection of maglev rail joints. Results show that the rail joints in three different conditions (bolt-loosenesscaused rail step, misalignment-caused lateral dislocation, and normal condition) are successfully identified by the proposed approach, even when using data collected from rail joints from which no data were used in the CNN training. The capability of the proposed method is further examined by using the data collected after the loosed bolts have been replaced. In addition, by comparison with the results of CNN using frequency spectrum and traditional neural network using TFS, the proposed TFSCNN framework is proven more accurate and robust for multiple damage detection of maglev rail joints.

Sublethal effects of beta-cypermethrin on the bird cherry-oat aphid Rhopalosiphum padi (Hemiptera: Aphididae)

Qing-Qing Zhang,Wen-Qiang Li,Zeng-Bin Lu,Li-Li Li,Yi Yu,Chao Li,Xing-Yuan Men 한국응용곤충학회 2019 Journal of Asia-Pacific Entomology Vol.22 No.3

Rhopalosiphum padi is a sap-sucking aphid and an important pest of wheat that causes considerable yield loss. Beta-cypermethrin, a synthetic pyrethroid pesticide, has a broad insecticide spectrum and is considered effective for aphid control, while its residual concentrations may have sublethal effects on R. padi. Here, the sublethal effects of beta-cypermethrin on R. padi were conducted under laboratory conditions. The acute toxicity test showed that LC 10 , LC 20 , and LC 25 of beta-cypermethrin to R. padi adults were 0.003, 0.031 and 0.079 mg L −1 , respectively. The pre-adult survival rate was significantly reduced by all three concentrations. LC 20 significantly extended the development duration of 1st instar nymphs, pre-oviposition period, and oviposition period of R. padi. The adult longevity was also reduced by LC 25 . However, the fecundity did not differ between the betacypermethrin treatment and control. For life table parameters, both the finite rate (λ) and intrinsic rate of increase (r) decreased at LC 10 and LC 20 , as well as the net reproductive rate (R 0 ) reduced at LC 10 and LC 25 , while mean generation time (T) increased at LC 20 . Thus, at the concentrations of beta-cypermethrin tested here, there were negative impacts on R. padi fitness by decreased pre-adult survival rate, λ, r, and R 0 , and delayed the development of some stages and increased T.

Increased accumulation of anthocyanins in transgenic potato tubers by overexpressing the 3GT gene

Qing Wei,Qing Yang,Quan-Yi Wang,Zhi-Hang Feng,Bing Wang,Yun-Feng Zhang 한국식물생명공학회 2012 Plant biotechnology reports Vol.6 No.1

In order to explore a biotechnological method for improving potato tuber color and creating plants with increased anthocyanin contents, a potato UDP-glucose: flavonoid-3-O-glucosyltransferase (3GT) gene was inserted behind the GBSSI promoter of pBin19, and this construct was introduced into Solanum tuberosum L. cultivar De´sire´e plants by Agrobacterium-mediated transformation. Six independent transgenic lines overexpressing the 3GT gene were identified by PCR and Southern blot analysis from 18 kanamycin-resistant plants. Due to the expression of 3GT gene, the tuber color and the anthocyanin content were enhanced noticeably in the transgenic plants compared to the wild-type control plants. This result suggests that the 3GT gene can potentially be used to improve potato color and enhance levels of antioxidants in the diet.

Metabolic Modeling Approach to Elucidate Virulence Mechanism of Opportunistic Pathogen Candida albicans

Yi Qing LEE,Dongseok KIM,Seo-Young PARK,Meiyappan LAKSHMANAN,Mi Jin KIM,Yon Ho CHOE,Dong-Yup LEE 한국생물공학회 2022 한국생물공학회 학술대회 Vol.2022 No.4

A vision-based system for long-distance remote monitoring of dynamic displacement: experimental verification on a supertall structure

Yi-Qing Ni,You-Wu Wang,Wei-Yang Liao,Wei-Huan Chen 국제구조공학회 2019 Smart Structures and Systems, An International Jou Vol.24 No.6

Dynamic displacement response of civil structures is an important index for in-construction and in-service structural condition assessment. However, accurately measuring the displacement of large-scale civil structures such as high-rise buildings still remains as a challenging task. In order to cope with this problem, a vision-based system with the use of industrial digital camera and image processing has been developed for long-distance, remote, and real-time monitoring of dynamic displacement of supertall structures. Instead of acquiring image signals, the proposed system traces only the coordinates of the target points, therefore enabling real-time monitoring and display of displacement responses in a relatively high sampling rate. This study addresses the in-situ experimental verification of the developed vision-based system on the Canton Tower of 600 m high. To facilitate the verification, a GPS system is used to calibrate/verify the structural displacement responses measured by the vision-based system. Meanwhile, an accelerometer deployed in the vicinity of the target point also provides frequency-domain information for comparison. Special attention has been given on understanding the influence of the surrounding light on the monitoring results. For this purpose, the experimental tests are conducted in daytime and nighttime through placing the vision-based system outside the tower (in a brilliant environment) and inside the tower (in a dark environment), respectively. The results indicate that the displacement response time histories monitored by the vision-based system not only match well with those acquired by the GPS receiver, but also have higher fidelity and are less noise-corrupted. In addition, the low-order modal frequencies of the building identified with use of the data obtained from the vision-based system are all in good agreement with those obtained from the accelerometer, the GPS receiver and an elaborate finite element model. Especially, the vision-based system placed at the bottom of the enclosed elevator shaft offers better monitoring data compared with the system placed outside the tower. Based on a wavelet filtering technique, the displacement response time histories obtained by the vision-based system are easily decomposed into two parts: a quasi-static ingredient primarily resulting from temperature variation and a dynamic component mainly caused by fluctuating wind load.

Systematic Framework to Assess Genome-wide Metabolic Environment of Lactic Acid Bacteria Reveals Diet and Strain-specific Probiotic Traits

Yi Qing LEE,Lokanand KODURU,Meiyappan LAKSHMANAN,Pooi-Leng HO,Pei-Yu LIM,Wei Xuan LER,Say Kong NG,Dongseok KIM,Doo-Sang PARK,Mazlina BANU,Dave Siak-Wei OW,Dong-Yup LEE 한국생물공학회 2022 한국생물공학회 학술대회 Vol.2022 No.9