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.

Aspirin 諸合性에 關한 再考

김정란,박숙자,유영자,박옥운,김정은,노수자,오경희,조연자 梨花女子大學校 藥學硏究所 1962 梨花藥學硏究 Vol.- No.3

글루콘산 생산을 위한 최적 배양조건

홍성란,이현절,정봉우,김춘영 全北大學校 1995 論文集 Vol.39 No.-

The production of gluconic acid by Aspergillus niger KCTC 2119 was studied. The Optimal culture conditions, such as initial pH, temperature, inoculum size and medium composition were established. Maximum overall gluconic acid productivity, 0.13g/L · hr was obtained when the cultivation was carried out at 33℃ and initial pH 5.5 for 72 hrs, with medium containing 110g/L glucose, 0.5g/L (NH_4)_2SO_4, 0.2g/L KH_2PO_4, 1.0g/L MgSO_4·7H_2O, and 0.1g/L corn steep liquor. The metabolic parameters such as specific growth rate, cell and gluconic acid yields were estimated for process improvement.

An ileosigmoid fistula: what is the diagnosis?

( Chun Lan Zhang ),( Ji Li ),( Yan You ),( Yue Hui Ni ),( Yan Zhang ),( Jia Ming Qian ) 대한장연구학회 2017 Intestinal Research Vol.15 No.2

TOTAL MARKET ORIENTATION, ENTREPRENEURIAL ORIENTATION, AND NEW HEALTH CARE SERVICES IN THE SUPPLY CHAIN

Chun-Lan Chang 글로벌지식마케팅경영학회 2014 Global Marketing Conference Vol.2014 No.1

New health care services are salient in the supply chain. The market success of new health care services depends on the knowledge-based view to integrate organizational knowledge and attain service innovation performance. This study suggests that the hospitals integrate total market orientation and entrepreneurial orientation as organizational knowledge to sustain marketing operations advantages and achieve market performance in the new health care service supply chain.

Traditional Chinese medicine for COVID-19 pandemic and emerging challenges: An online cross-sectional survey in China

Chun-Li Lu,Ruo-Xiang Zheng,Xue Xue,Xiao-Wen Zhang,Xue-Han Liu,Xin-Yan Jin,Feng-Lan Pu,Hui-Di Lan,Min Fang,Ling-Yao Kong,Merlin Willcox,Bertrand Graz,Joelle Houriet,Xiao-Yang Hu,Jian-ping Liu 한국한의학연구원 2021 Integrative Medicine Research Vol.10 No.-

Background We aimed to investigate use of infection control behaviours, preventative and therapeutic interventions, and outcomes among respondents to an online survey during the COVID-19 pandemic in China. Methods The survey was designed by an international team, translated and adapted to simplified Chinese, including 132 kinds of traditional Chinese medicine (TCM) preparation recommended by guidelines. It was distributed and collected from February to May 2021, with data analysed by WPS spreadsheet and wjx.cn. Descriptive statistics were used to describe demographics and clinical characteristics, diagnosis, treatments, preventative behaviours and interventions, and their associated outcomes. Results The survey was accessed 503 times with 341 (67.8%) completions covering 23 provinces and four municipalities in China. Most (282/341, 82.7%) respondents reported no symptoms during the pandemic and the majority (290/341, 85.0%) reported having a SARS-CoV-2 PCR test at some point. Forty-five (13.2%) reported having a respiratory infection, among which 19 (42.2%) took one or more categories of modern medicine, e.g. painkillers, antibiotics; 16 (35.6%) used TCM interventions(s); while seven respondents combined TCM with modern medicine. All respondents reported using at least one behavioural or medical approach to prevention, with 22.3% taking TCM and 5.3% taking modern medicines. No respondents reported having a critical condition related to COVID-19. Conclusion We found evidence of widespread use of infection control behaviours, modern medicines and TCM for treatment and prevention of COVID-19 and other respiratory symptoms. Larger scale studies are warranted, including a more representative sample exploring TCM preparations recommended in clinical guidelines. Background We aimed to investigate use of infection control behaviours, preventative and therapeutic interventions, and outcomes among respondents to an online survey during the COVID-19 pandemic in China. Methods The survey was designed by an international team, translated and adapted to simplified Chinese, including 132 kinds of traditional Chinese medicine (TCM) preparation recommended by guidelines. It was distributed and collected from February to May 2021, with data analysed by WPS spreadsheet and wjx.cn. Descriptive statistics were used to describe demographics and clinical characteristics, diagnosis, treatments, preventative behaviours and interventions, and their associated outcomes. Results The survey was accessed 503 times with 341 (67.8%) completions covering 23 provinces and four municipalities in China. Most (282/341, 82.7%) respondents reported no symptoms during the pandemic and the majority (290/341, 85.0%) reported having a SARS-CoV-2 PCR test at some point. Forty-five (13.2%) reported having a respiratory infection, among which 19 (42.2%) took one or more categories of modern medicine, e.g. painkillers, antibiotics; 16 (35.6%) used TCM interventions(s); while seven respondents combined TCM with modern medicine. All respondents reported using at least one behavioural or medical approach to prevention, with 22.3% taking TCM and 5.3% taking modern medicines. No respondents reported having a critical condition related to COVID-19. Conclusion We found evidence of widespread use of infection control behaviours, modern medicines and TCM for treatment and prevention of COVID-19 and other respiratory symptoms. Larger scale studies are warranted, including a more representative sample exploring TCM preparations recommended in clinical guidelines.

TOTAL MARKET ORIENTATION, ENTREPRENEURIAL ORIENTATION, AND NEW HEALTH CARE SERVICES IN THE SUPPLY CHAIN

Chun-Lan Chang 글로벌지식마케팅경영학회 2014 Global Marketing Conference Vol.2014 No.7

New health care services are salient in the supply chain. The market success of new health care services depends on the knowledge-based view to integrate organizational knowledge and attain service innovation performance. This study suggests that the hospitals integrate total market orientation and entrepreneurial orientation as organizational knowledge to sustain marketing operations advantages and achieve market performance in the new health care service supply chain.

A Preliminary Study on the Humor in the Fundamental Teaching of Modelling

Jin, Chun Lan(김춘란) 한국디자인문화학회 2017 한국디자인문화학회지 Vol.23 No.3

본 연구는 중국의 개혁개방과 국제화의 흐름, 놀라운 발전속에 탄생한 현대예술의 형성과정에서 해학은 중요한 표현형태로 나타나며 예술인들은 자신이 경험한 사회배경과 자아성찰을 통해 다양한 해학을 추구하고 만화적이고 풍자적으로 작품을 조형하고 해학은 일상생활 예술창작 희극공연 등 다양한 예술 실천속에서도 매우 중요한 요소로 자리매김됬다. 특히 예술디자인 조형기초교육 중 해학의 영향은 점점 커지고 있고 디자인작업중 해학의 사용과 탐색도 더욱 보편화된 추세다. 때문에 현대예술 해학성의 성격과 특징에 관한 섬세한 연구와 검토는 더욱 중요해졌다. With the historical process of China’s reform and opening-up and globalization, China’s political, economic, cultural and social construction has made remarkable achievements, contemporary art has emerged in China, forming its own outstanding features, the formation of contemporary Chinese art and the development process of humor presents a variety of expression forms. Through their own social background and introspection, Contemporary Chinese artists pursue a variety of humorous artistic expressions with comic and satirical touch in their works of art. So, “humor” is seen playing an extremely important role in our daily life, in artistic creation, and dramatic performance, etc., In the art design modeling basic course teaching, the witty influence of contemporary art is getting bigger and bigger, and the witty use and exploration in the modeling design are more and more in-depth, so strengthen the study of the nature and characteristics of the witty nature of contemporary art and explore, more and more very necessary.

중국 사회정책 발달과정에 관한 연구

高春蘭(Chun lan Gao) 사회복지정책실천회 2016 사회복지정책과 실천 Vol.2 No.2

본 연구는 중국 사회정책 발달과정을 경제체제개혁과 사회변화에 따라 계획경제시대, 전환기, 새로운 시대의 사회정책으로 구분하여 분석하였다. 각 단계에 따른 분석 내용으로는 핵심 사회정책이라 할 수 있는 사회(노동)보험제도, 취업제도, 공공부조, 주택제도 등이다. 계획경제 시대에 국가는 사회복지 제공의 유일한 주체였으며, 사회정책은 경제정책에 종속되었고 국가 재분배 제도의 일부분이었다. 비록 국가가 독자적으로 사회복지 자원을 배분하지만 복지혜택이 평등하게 분배된 것이 아니라 도시의 “단위인” 신분으로서 자격이 주어졌으며 이러한 신분은 도시 호적과 국가에서 분배한 일자리와 관련되었다. 경제체제 개혁과 더불어 사회정책은 전환기에 들어섰다. 전환기의 사회정책은 경제개혁과정에서 야기된 문제를 해결하는 도구이자 사회 안정을 유지하는 장치이다. 이 시기 중국 정부는 국유기업개혁 수요에 따라 기업 혹은 단위와 분리된 사회보장체계를 수립하였으며 사회복지의 사회화를 추진하여 시장의 역할을 강조하였다. 2003년부터 정부는 인간을 근본으로 하는 조화로운 사회건설 목표를 제시하면서 일련의 민생 관련정책을 시행하였다. 이로써 중국의 사회정책은 새로운 시대에 들어서게 되었다. 중국의 사회정책의 이러한 변화는 커다란 역사적 성과라 할 수 있지만 사회정책의 철학적 기초는 여전히 도덕적 배려의 성격에 머물러 있고 시민권적 보장으로 간주되지 않고 있다. 사회정책의 내용도 현금이나 현물지급이 주룰 이루고 있으며 사회서비스는 간과되고 있다. 일부 학자들은 멀지 않은 미래에 중국은 사회정책의 시대로 들어서게 될 것이라고 주장한다. 그러나 과학적이고 합리적이며 지속가능한 사회장책체계 구축은 아직도 여러 정책주체의 노력에 의해 보완되어야 한다. This paper is based on the economic system reform and social transformation, which divided the process of social policy development in China into three stages: the social policy in the planned economy era, the social policy in the transition period and the social policy in the new era. All stages have analyzed social (labor) insurance, employment system, social assistance, housing security and other core contents and their characteristics. In the era of planned economy, the country is the sole subject of social welfare. Economic policy and social policy were highly overlapping. Social policies depended on economic policies, and it was part of the national redistribution system. The country was trying to include everyone in the social welfare system, but not everyone enjoys the equal benefits given by the government. The qualification for obtaining access to the benefits was based on “unit person” identity. This identity was closely related with the urban household and jobs distributed by the nation. With the reformation of the economic system, social policy has entered the transition period. During this period, the government has gradually established a social security system that was independent of enterprises and public institutions, to promote social welfare socialization process and strengthen the role of the market. Since year 2003, the government has put forward the goal of putting people first and building a harmonious society. China s social policies have entered a new period of development, and a series of social policies have been adopted to improve people s livelihood. Although social policies in China have made great progress, their philosophical foundations is still in the moral level of humanitarian concern, and have not risen to the political height of civil rights. The content of social policies is mainly about economic material assistance, and the social service supply has not risen to the status that it was supposed to be. Although some Chinese scholars believe that China will soon usher in the era of social policy, to establish a scientific and rational sustainable social policy system, and the process is still difficult and will have a long way to go.

일반논문 : 박선석 소설의 이데올로기연구 -대표작 『재해』를 중심으로-

박춘란 ( Chun Lan Piao ) 한민족문화학회 2013 한민족문화연구 Vol.42 No.-

박선석은 당대 중국 조선족문단의 대표적 작가이다. 박선석의 작품은 주로 중국현당대사의 비극을 조선족농민의 입장에서 담아내고 있는 것으로 유명하다. 그는 이전의 조선족문학에서 찾아볼 수 없었던 인물 군과 특유의 미학으로 독특한 작품세계를 형성하였는데 주로 이념과는 아무런 관계도 없는 농민들이 당하는 수난과 참극을 역사의 전개과정과 결합하여 형상화하면서 그것에 대한 고발뿐만 아니라 이를 초래한 근원에 대한 사색과 함께 반성의 차원에까지 이르고 있다. 본 논문에서는 박선석 문학연구를 위한 하나의 방법으로 그의 대표작인 『재해』에 대한 이데올로기 읽기를 시도하였다. 『재해』는 ``토지개혁``으로부터 ``대약진``시기까지의 조선족농촌사회 전반을 다룬 작품이다. 특히 ``대약진운동``에 대해 중점적으로 해부하였는데 소설에서 ``대약진운동``은 부정적 이미지로 착색되어 있다. 본 논문에서는 『재해』에 대한 분석을 통하여 ``대약진``시기 중국은 지배이데올로기를 통해서 무엇을 왜곡하고 있으며 이는 중국 땅에서 정착해 가던 조선족 농민들로 하여금 어떠한 상황까지 내몰리게 하였는지, 그러한 결과를 초래한 이데올로기에 대해 작가는 어떤 시각에서 접근하고 있으며 그것은 당대의 사회적 흐름과 어떠한 역학관계를 가지는가를 살펴보았다. This paper examines ideological crisis of Korean-Chinese minority (Chaoxianzu) rural society during the period from land reform to Great Leap Forward through Park Seonseok`s renowned novel Jaehae (disaster). Park is one of the greatest Choxianzu authors portraying the tragedy of contemporary Chaoxianzu farmers from their viewpoint. In his entire novel, he predominantly analyzes Great Leap Forward in a very negative manner. I will demonstrate that what had been distorted under the ruling ideology during the Great Leap Frward by analyzing Jaehae and what kind of distortion had been impacted on the society of Chaocianzu who had been struggling to settle in China. I will finally focus on Park`s perspective on the ideology which brought tragic outcmes and its dynamics with social change at the moment.