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Does the Ownership of Domestic and Foreign State Affect Asymmetric Cost Behavior?
( Heeju Hwang ),( Hyesoo Ko ),( Hosung Son ) 한국회계학회 2021 회계학연구 Vol.46 No.4
The ownership structure of a company affects cost behavior through the governance structure and management's decision-making process. This study examined how the ownership of states affect cost behavior from the perspective of domestic and foreign state ownership by using 13,387 financial data and ownership observations from 2008 to 2016 in the United States. Based on the cost asymmetry model, we found that the higher the state’s ownership, the more asymmetric cost behavior in terms of selling, general, and administrative and operating costs. However, firms with foreign state ownership shows less asymmetric cost behavior comparing to firms with domestic state ownership. This study is the first paper to analyze the effect of state ownership on cost behavior, classified into domestic and foreign, and the relationship between the state ownership and cost behavior from the viewpoint of the agency problem, budget maximization tendency, compensation of managers and insufficient monitoring. This study provides implications for policy makers to consider these characteristics of state ownership and origins of the differences between domestic and foreign state ownership, and supplements the structure to overcome the limitations.
서용배,Heeju Hwang,김영태 한국생물공학회 2011 Biotechnology and Bioprocess Engineering Vol.16 No.2
Carboxypeptidase H (CPH) is one of several enzymes required for the processing of peptide hormone precursors and removal of basic amino acids from intermediates during protein biosynthesis. The CPH gene was isolated from a flounder (Paralichthys olivaceus) brain cDNA library and was found to consist of 1,590 bp encoding 455 amino acids residues. The nucleotide sequence of the CPH gene was compared with those of other species,including zebrafish and mouse, and turned out to be conserved during evolution. Expression of CPH mRNA was confirmed by both Reverse transcription polymerase Chain Reaction (RT-PCR) and Northern blot analysis. A recombinant protein of approximately 50 kDa, which corresponds to CPH, was functionally expressed in E. coli. Biochemical studies on the expressed protein were performed. We report here the molecular characteristics and tissue expression of newly identified CPH cDNA from flounder (P. olivaceus).
가열조리 시 애호박 함유 수용성 비타민 B<sub>1</sub> 및 B<sub>3</sub>의 함량 변이
권희주 ( Heeju Kwon ),김기쁨 ( Gi-ppeum Kim ),주하은 ( Haeun Joo ),정주영 ( Juyoung Jeong ),황영선 ( Young-sun Hwang ),최용민 ( Youngmin Choi ),정명근 ( Myoung-gun Choung ) 한국환경농학회 2017 한국환경농학회 학술대회집 Vol.2017 No.-
애호박은 예로부터 우리 식단에 많이 올라 친숙한 채소이며, 찌개류와 전, 볶음, 무침 및 죽 등 쓰임새가 다양한 채소이나 수용성 비타민 B군에 대한 정보는 미비한 실정이다. 따라서 본 연구는 각기 다른 조리방법(원재료, 삶기, 굽기, 볶기, 튀기기, 찌기, 로스팅 및 microwave)으로 처리한 애 호박을 이용하여 비타민 B<sub>1</sub> 및 B<sub>3</sub> 함량을 HPLC-DAD법을 적용해 정량분석 하였고, 적용 분석법의 재현성(inter 및 intra-day), 분석성분의 이론단수 및 분리능을 검토한 결과 매우 우수한 것을 확인 하였다. 조리방법별 애호박 8종을 분석한 결과, 비타민 B<sub>1</sub>의 경우 구웠을 때 0.075±0.002 mg/100 g으로 원재료(0.061±0.002 mg/100 g)보다 높은 값을 보였고, 찌기(0.051±0.001 mg/100 g), 로스팅(0.051±0.001 mg/100 g) 및 microwave(0.051±0.002mg /100 g)가 가장 낮은 비타민 B<sub>1</sub> 함량을 나타내는 것으로 조사되었다. 또한 애호박 삶기(0.057±0.001mg /100 g)와 볶기(0.055±0.000 mg/100 g) 두 조리방법간에 유의적인 차이가 없었다. 한편 비타민 B<sub>3</sub>는 애호박 굽기 (12.471±0.001 mg/100 g), 볶기(12.063±0.001 mg/100 g) 및 microwave(8.483±0.002 mg/100 g)순으로 높은 함량을 나타내었다. 애호박 원재료의 경우 5.546±0.001 mg/100 g의 함량을 나타내었고, 삶았을때는 1.134±0.002 mg/100 g의 함량으로 확인되어 원재료 대비 약 5배 낮은 비타민 B<sub>3</sub> 함량을 나타내는 것으로 조사되었다. 아울러 애호박 튀기기(0.832±0.002 mg/100 g)의 경우, 가장 낮은 비타민 B<sub>3</sub> 함량을 나타내어, 가장 높은 비타민 B<sub>3</sub> 함량을 보였던 굽기 조리법과 약 15 배 이상 함량 차이를 보였다. 이상의 연구결과는 향후 국가 표준 성분식품표의 제작 및 국민 식생 활 증진에 기여할 수 있을 것으로 사료된다.
Jihyun Hwang,Heeju Jun,Seoye Roh,Seong Jae Lee,Jeong Min Mun,Seung Wook Kim,Min-Yu Chung,In-Hwan Kim,Byung Hee Kim 한국식품영양과학회 2021 한국식품영양과학회 학술대회발표집 Vol.2021 No.10
We prepared 1,3-dipalmitoyl-2-oleoyl glycerol (POP)-rich fats with reduced levels of diacylglycerols (DAGs), adversely affecting the tempering of chocolate, via two-step hexane fractionation of palm stearin. Cocoa butter equivalents (CBEs) were fabricated by blending the as-prepared fats with 1,3-distearoyl-2-oleoyl glycerol (SOS)-rich fats obtained by hexane fractionation of degummed shea butter. POP-rich fats achieved under the best conditions for the fractionation of palm stearin had a significantly lower DAG content (1.6 w/w%) than that in the counterpart (4.6 w/w%) prepared by the previously reported method. The CBEs fabricated by blending the POP- and SOS-rich fats in a weight ratio of 40:60 contained 63.7 w/w% total symmetric monounsaturated triacylglycerols, and 1.3 w/w% DAGs, which was not substantially different from the DAG content in cocoa butter (1.1 w/w%). Based on the solid-fat content results, it was concluded that, when these CBEs were used for chocolate manufacture, they blended with cocoa butter at levels up to 40 w/w%, without distinctively altering the hardness and melting behavior of cocoa butter.