标准成本法与作业成本法融合的研究

徐香?(Xu, Xiang-Lan),金春洙(Kim, Chun-Soo) 한국국제회계학회 2017 국제회계연구 Vol.0 No.75

With the rapid development of science and technology and the popularization of information technology, the production environment and manufacturing processes have changed significantly, enterprises increasingly rely on machines and computer control program. The proportion of direct labor costs in the product cost structure has sharply declined, while the proportion of manufacturing cost has increased substantially. With the change of product cost structure, the focus of cost control is gradually shifted from direct material cost and direct labor cost to the manufacturing cost. In order to adapt to the new manufacturing environment, establishing a scientific cost management system has become an inevitable trend. Although the standard cost method provides a cost basis for cost control and performance evaluation, it is not easy to find out the specific link of the cost variance due to too single manufacturing cost distribution standard. Therefore, it is necessary to introduce the basic idea of activity-based costing in the process of setting product standard cost. Based on the activity, the manufacturing cost of the product is allocated by different allocation ratio to ensure the accuracy of product cost accounting. This paper which is based on the standard cost method and activity-based cost method discusses the necessity for the integration of both, and describes its application in Boiler Manufacturing X Co. Ltd. to seek a new cost management model to adapt to the manufacturing environment of modern enterprises. Through the integration of standard cost method and activitybased costing method, the enterprise management goal and the specific production operation are combined to achieve the effective control of product cost.

Early CT Findings of Coronavirus Disease 2019 (COVID-19) in Asymptomatic Children: A Single-Center Experience

Lan Lan,Xu Dan,Xia Chen,Wang Shaokang,Yu Minhua,Xu Haibo 대한영상의학회 2020 Korean Journal of Radiology Vol.21 No.7

Objective: The current study reported a case series to illustrate the early computed tomography (CT) findings of coronavirus disease 2019 (COVID-19) in pediatric patients. Materials and Methods: All pediatric patients who were diagnosed with COVID-19 and who underwent CT scan in Zhongnan Hospital of Wuhan University from January 20, 2020 to February 28, 2020 were included in the current study. Data on clinical and CT features were collected and analyzed. Results: Four children were included in the current study. All of them were asymptomatic throughout the disease course (ranging from 7 days to 15 days), and none of them showed abnormalities in blood cell counts. Familial cluster was the main transmission pattern. Thin-section CT revealed abnormalities in three patients, and one patient did not present with any abnormal CT findings. Unilateral lung involvement was observed in two patients, and one patient showed bilateral lung involvement. In total, five small lesions were identified, including ground-glass opacity (n = 4) and consolidation (n = 1). All lesions had ill-defined margins with peripheral distribution and predilection of lower lobe. Conclusion: Small patches of ground-glass opacity with subpleural distribution and unilateral lung involvement were common findings on CT scans of pediatric patients in the early stage of the disease.

Improving primary sludge dewaterability by oxidative conditioning process with ferrous ion-activated peroxymonosulfate

Xu Zhou,Wenbiao Jin,Lan Wang,Wanqing Ding,Chuan Chen,Xijun Xu,Renjie Tu,Song-fang Han,Xiaochi Feng,Duu-Jong Lee 한국화학공학회 2020 Korean Journal of Chemical Engineering Vol.37 No.9

Enhancement of sludge dewaterability is key for sludge management and disposal of wastewater treatment plants (WWTP). In this study, the Fe2+-peroxymonosulfate (PMS) conditioning approach was first used to oxidize the primary sludge from the primary sedimentation tank of a full scale WWTP. The combination of Fe2+ (0.05-0.5 g/g TSS) and PMS (0.05-0.5 g/g TSS) could significantly improve the dewaterability of primary sludge. The optimal addition amount of Fe2+ and PMS was 0.1 g/g TSS and 0.25 g/g TSS, respectively, under which the capillary suction time (CST) and specific resistance to filtration (SRF) of the sludge was reduced by 79% and 95%. The physicochemical properties (particle size, zeta potential, EPS composition) of the primary sludge before and after oxidative conditioning were measured. Results showed that sulfate radicals generated from Fe2+-PMS system effectively reduced organic matter in different EPS fractions, further destroying sludge floc cells. Then the bound water in the sludge flocs was released, thereby improving the sludge dewaterability. The microscopic morphology also indicated that the sludge flocs have a blocky structure with tight texture before conditioning. After conditioning, the sludge flocs become smaller, and many irregular pores are formed on the surface, which facilitates the passage of internal moisture. Economic analysis showed that Fe2++PMS conditioning is more economical than the traditional Fenton method.

Functional mechanisms for diabetic nephropathy-associated genetic variants

Hong Xu,Chengxin Gong,Yonghu Xu,Yongfang Fan,Xingzi Liu,Chaopeng Xiong,Luling He,Changle Liu,Shenqiang Rao,Wen Xiao,Lu Ding,Lan Tang,Fangfang Hu,Mengqi Xiong,Mei Yang,Shangdong Liang 한국유전학회 2016 Genes & Genomics Vol.38 No.7

Diabetic nephropathy (DN) is one of the major complications of diabetes. A tremendous amount of genetic variations have been identified to be associated with DN. However, most of them only generate from statistical associations at the DNA level, generally without direct functional evidence regarding their association mechanisms underlying DN. Based on the publicly available datasets and resources, this study performed integrative analyses (expression quantitative trait loci analysis, differential gene expression analysis and functional prediction analysis) to detect the molecular functional mechanisms underlying the associations for DN. Among 150 selected (P\E-4) genetic associations that were archived in the public databases, two single nucleotide polymorphisms (SNPs) (rs3135377 and rs9469220) have been found to act as cis-effect regulators of the ‘‘identified’’ gene (HLADRA and HLA-DRB1). These eQTL genes have differential expression signals in the DN-associated cell groups. These SNPs were predicted as regulatory sites by utilizing online prediction tools. Our data suggest potential mechanistic links underlying the association between DN and two identified SNPs. These results could help us to have a deeper understanding of the functional relevance of genetic variants with susceptibility to DN, which is useful for pursuit of in-depth validation studies to dissect their involvements and molecular functional mechanisms in DN.

Ginsenoside Rh2 attenuates microglial activation against toxoplasmic encephalitis via TLR4/NF-kB signaling pathway

Xiang Xu,Lan Jin,Tong Jiang,Ying Lu,Fumie Aosai,Hu-Nan Piao,Guang-Hua Xu,Cheng-Hua Jin,Xue-Jun Jin,Juan Ma,Lian-Xun Piao 고려인삼학회 2020 Journal of Ginseng Research Vol.44 No.5

Background: Ginsenoside Rh2 (GRh2) is a characterized component in red ginseng widely used in Korea and China. GRh2 exhibits a wide range of pharmacological activities, such as anti-inflammatory, antioxidant, and anticancer properties. However, its effects on Toxoplasma gondii (T. gondii) infection have not been clarified yet. Methods: The effect of GRh2 against T. gondii was assessed under in vitro and in vivo experiments. The BV2 cells were infected with tachyzoites of T. gondii RH strain, and the effects of GRh2 were evaluated by MTT assay, morphological observations, immunofluorescence staining, a trypan blue exclusion assay, reverse transcription PCR, and Western blot analyses. The in vivo experiment was conducted with BALB/c mice inoculated with lethal amounts of tachyzoites with or without GRh2 treatment. Results and conclusion: The GRh2 treatment significantly inhibited the proliferation of T. gondii under in vitro and in vivo studies. Furthermore, GRh2 blocked the activation of microglia and specifically decreased the release of inflammatory mediators in response to T. gondii infection through TLR4/NF-kB signaling pathway. In mice, GRh2 conferred modest protection from a lethal dose of T. gondii. After the treatment, the proliferation of tachyzoites in the peritoneal cavity of infected mice markedly decreased. Moreover, GRh2 also significantly decreased the T. gondii burden in mouse brain tissues. These findings indicate that GRh2 exhibits an antieT. gondii effect and inhibits the microglial activation through TLR4/NF-kB signaling pathway, providing the basic pharmacological basis for the development of new drugs to treat toxoplasmic encephalitis.

한국어와 중국어 모어 화자가 발음하는 한중 파열음 발음 차이 연구

서춘란 ( Xu Chun Lan ) 연세대학교 언어연구교육원 한국어학당 2019 외국어로서의 한국어교육 Vol.52 No.-

This study aims to compare Chinese speakers` production of word-medial Plosives with those of Korean speakers`. Plosives is a universal sound in the world language. voice onset time (VOT) and closure duration CD are important parameters for distinguishing Plosives. In the word-medial position, the measured voice onset time (VOT) and closure duration (CD) values of tense stops, produced by both Korean and Chinese speakers. Korea language has three series /ㅂ,ㄷ,ㄱ/, /ㅃ,ㄸ,ㄲ/, /ㅍ,ㅌ,ㅋ/ while Chinese language has two series /p/,/t/,/k/,/p^h/,/t^h/,/k^h/ There are some differences in the VOT and CD between Korean and Chinese. Two Korean speakers and two Chinese speakers participated in the phonetic experiment. Through acoustic experiments, we found that. Chinese students' Plosives CD were generally longer than Korean students' Plosives CD. This paper believes that the Chinese and Korean plosives is different because of the Chinese syllable fusion degree. The degree of syllable fusion in Chinese is higher than that of Korean, So Chinese students don't have Korean plosives /ㄷ,ㅂ,ㄱ/. (Yanbian University)

QTL Analysis for Low-Temperature Requirement Vernalization in Brassica campestris

Yang Xu,Yu Yang Jun,Zhang Feng Lan,Zhao Xiu Yun,Zhang De Shuang,Xu Jia Bing 한국원예학회 2006 한국원예학회 기타간행물 Vol.- No.-

從親密到冷淡: 朝鮮媒體中的中國形象分析 -以2009-2017年 ≪勞動新聞≫涉華報道爲例-

서옥란 ( Xu Yu-lan ),이상만 ( Lee Sang-man ) 한중사회과학학회 2018 한중사회과학연구 Vol.16 No.4

進入2018年習近平主席與金正恩委員長三次會晤, 中朝關系步入 “新型的中朝友好合作關系”, 也重申了中朝同爲社會主義國家雙邊關系戰略意義。中朝兩國從1949年建交以來關系時而緩和, 始終跌岩起伏。本硏究主要利用內容分析法, 考察金正日到金正恩執政時期朝鮮官方媒體 ≪勞動新聞≫中的中國形象認知, 旨在探究朝鮮媒體建構中國國家形象的深層邏輯。從2009年到2017年朝鮮媒體中的涉華報道從深層的、多角度的轉變爲淺顯的、簡短的;開始關注中國國內政治、社會事件以及災難性問題; “中朝友誼”、“中朝親善”等詞匯逐步減少等現象。深層分析朝鮮官方的中國形象認知變遷, 可歸納爲從親密到疏遠、以中國爲鑒到走自主的路、從沈默到公開對峙等特点。中國與朝鮮各自基于自己的國家和民族利益、爲應對薩德等朝鮮半島危机展開着多層次的交流。在沖突語境下, 基于各種變遷與轉變, 中國在實施睦隣政策時也應适當調整思路與措施, 一方面克制民族主義情緖, 避免造成局勢緊張的誤導性言行, 另一方面是主動突破机制困境, 積極打開幷參與朝鮮半島无核化解決的對話協商。第三, 國內輿論應注意對西方國家特別是韓國媒體的政治介入及其輿論影響, 擺脫美日韓的 “朝鮮敍述”而建立中國立場的 “朝鮮敍述”。 Three meetings between Xi Jinping and Kim Jong-un in the first half of 2018 mark China and DPRK entered new partnership relations and reiterate the strategic importance of such relations. China-DPRK relations have been volatile since their establishment in 1949. This research studied the changes of China’s images described by RodongSinmun in Kim Jong-il administration and Kim Jong-un administration respectively and studied the root reasons for such changes through content analysis. During 2009 and 2017, the changes were as following: news reports about China focused on negatives aspects of China, and a decrease of using words like “friendship” and “closeness”. The root reasons could be concluded as two countries relations changed from close to distant and from silent struggle to confrontation. Based on the changes, China should adjust its foreign policy towards DPRK. First, China should stop the spreading of nationalism in the country to avoid behavior that might worsen two countries’ relations. Second, China should initiate talks with DPRK to denuclearize Korean Peninsula. Third, Chinese media should stay away from ROK media’s “DPRK narratives” in public opinion and establish China’s own “DPRK narratives”.

Association of CYP2C19 Polymorphisms with Survival of Breast Cancer Patients Using Tamoxifen: Results of a Meta-analysis

Bai, Lan,He, Juan,He, Gong-Hao,He, Jian-Chang,Xu, Fan,Xu, Gui-Li Asian Pacific Journal of Cancer Prevention 2014 Asian Pacific journal of cancer prevention Vol.15 No.19

Background: Previous studies accessing the association of CYP2C19 with outcomes of patients using tamoxifen for breast cancer have yielded conflicting results. The aim of this meta-analysis is to obtain a more precise estimate of effects of CYP2C19 polymorphisms and to clarify their effects on survival of the breast cancer patients using tamoxifen. Materials and Methods: A systematic search of PubMed and Embase was performed, comparing patients with or without $CYP2C19^*2$ and $CYP2C19^*17$, relevant articles searched for. The following outcomes were included from the eligible studies: disease-free survival (DFS) and overall survival (OS), expressed by hazard ratios (HR) with corresponding 95% confidence interval (CI). Subgroup analysis by genotypes was also performed. Pooled estimates were calculated using random-effect model in accordance to the heterogeneity. Results: Six studies met the inclusion criteria. The integrated OR on the association between CYP2C19 and DFS, calculated by the random-effect model, was 0.54 (95%CI=0.34-0.84, p=0.013). Subgroup analysis showed that both $CYP2C19^*2$ and $CYP2C19^*17$ were associated with increased survival. The pooled results of two studies for OS were OR=0.46 (95%CI=0.21-1.01, p=0.233). Conclusions: This meta-analysis suggests that the $CYP2C19^*2$ and $CYP2C19^*17$ genotypes are associated with increased survival in breast cancer patients using tamoxifen.

Estimation of the Chestnut Mass Transfer Coefficient through its Microscopic Structure -Chestnut Mass Transfer Coefficient through its Microscopic Structure-

Hui Lan Xu,Woo Yang Chung 한국목재공학회 2012 목재공학 Vol.40 No.5

Mass transfer behavior in wood was estimated through its microscopic structure. The diffusion coefficients which were decided by theoretical equations are influenced by different anatomical properties of wood. From the experiment, the moisture flux was linear to the square root of time. The diffusion coefficients had a regular tendency during the time elapse. During the modeling, it is necessary to understand the limitation of parameters and consider the particular situation to be simulated. In hardwood, because the apertures were not considered, tangential mass transfer simulation was totally different from experiment. As a result, a hardwood model design should consider the apertures which are even on the fiber walls.