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상하이 상장회사의 소유구조 및 이익관리와 대리인비용 간의 관계
Quan,Yiqing(권예경),Li-Rong,Zheng(정력용) 한국국제회계학회 2011 국제회계연구 Vol.0 No.37
본 연구는 중국기업의 소유구조, 이익관리와 대리인비용 간의 관계를 규명하고자 하였다. 본 연구에서는 중국 상하이 증권거래소에 상장되어 있는 기업들 중에서 상장 폐지, 금융보험업, ST(Special Treatment)기업, 재무자료 결측치 기업 및 극단치를 보이는 기업들을 제외한 675개를 연구대상으로 하고 2008회계연도 데이터를 사용한다. 기업소유구조와 관련된 기타자료 및 재무자료는 북경 SinoFin 정보 서비스 유한회사가 제공한 CCER 데이터베이스를 이용하였다. 본 연구결과는 중국 상하이 증권시장의 상장회사들에서 대리인비용은 소유권의 집중 정도가 높아질수록 판매 및 관리비 비율이 낮아지고 자산회전율이 높아지는 것으로 나타나 소유권의 집중정도가 높은 기업의 경우 대주주가(특히 1대주주) 경영자에 대한 감시·감독 역할이 대리인비용을 통제할 수 있음을 보여주고 있다. 또, 소유권의 견제정도가 높은 기업일수록 기업의 대리인비용은 상대적으로 높다는 연구결과를 얻었다. 이러한 현상은 선행연구들의 결과와 마찬가지로 대주주가 몇 명 있는 경우에서 기업경영에 대한 책임을 지는 주주가 분명하지 않기 때문에 대주주들의 무임승차문제가 발생하고 있음을 의미한다. 일반적으로 이익관리를 많이 하는 기업일수록 영업외 비용비율이 높아 지지만 소유권의 견제정도가 높은 기업일수록 이익관리의 상호작용을 통하여 그 비율이 더욱더 증가됨을 알 수 있다. 그리고 중국의 상장회사들에서 이루어지고 있는 이익 관리가 효율적인 이익관리가 아니고 기회주의적인 이익관리라는 증거를 얻었다. 즉, 중국 상장회사들의 경영자는 자신의 이익을 극대화하기 위한 이기적인 목적으로 이익조정을 하고 있다고 보아야 할 것이다. This study is focused on the effects of ownership structure, earnings management on the agency costs in Chinese listed companies. The processes of this empirical study are establishment of research hypotheses, elaboration of test model, definition and measurement of 675 sample companies, empirical analysis and interpretation of results. The data used in this research are provided from SSEportal and SinoFin information service co. in China. The proxies of ownership structure are ownership concentration, outside blocck-holders and proxies of earnings management is absolute discretionary accruals of modified Jones, model. the proxies of agency costs are firm size, ratio of sale and management expenses per operating revenues, ratio of operating revenues per total assets, ratio of operating revenues per other operating expenses, control variables are ratio of current liabilities/total assets, ratio of net cash inflow per total liabilities, industry dummy variable. The results of this study are as followings. First, the ownership concentrated companies tried to reduce agency cost actively rather than decentralized companies in China. Second, the interaction between ownership concentration and earnings management take negative effects on agency cost. Therefore we can say that the listed companies on Shanghai Stock Exchange implemented earnings management opportunistically.
劉寶全(Liu Bao?quan) 가천대학교 아시아문화연구소 2008 아시아문화연구 Vol.14 No.-
During the period of Chosun Dynasty, the works named Record of Trip in Yan(燕) by some envoy from Korea to China provided a large number of attractive and rare historical data to future generations. It’s also a complement to something not concerned in official history. These travel notes are important information on researching the history of relation between China and Korea. In the Record of Trip in Yan of Seoktanggong(石塘公), which was written in the style of diary, Kuang Hyeop(權?) recorded the process of his trip in Ming Dynasty as a envoy before the year of 1597 when the War against Japanese Troops happened. The thesis takes the record as basic information, and analyzes the event of requesting rescue when Kuang Hyeop was in Beijing. He went in for purchasing military supplies and the process of determining whether the Ming Dynasty would rescue Chosun. The diplomatic mission of Kuang Hyeop was an important part of the relation between China and Korea during the period of Imjin Waeran. Also, his Record of Trip in Yan provided strong evidence for researching the relation between the two countries.
Liu Quan-quan,Zhang Chen,Zhou Jin-cheng,Dong Qian-jin,Huo Liang-xiao,Dong Hui 한국응용곤충학회 2020 Journal of Asia-Pacific Entomology Vol.23 No.2
Ploidy diversity provides valuable scientific information, thus making the detection technique of ploidy important. However, traditional methods of cytological observation and flow cytometry are either laborious or expensive. We here report a simple and rapid, effective and economical quantitative PCR (qPCR) approach to determine the ploidy of a parasitoid species Trichogramma dendrolimi Matsumura, an economically important biocontrol agent. We applied a mitochondrial gene cytochrome oxidase (COI) and a nuclear gene forkhead to evaluate the mitochondrial number per nuclear copy in a thelytokous Wolbachia-infected strain of T. dendrolimi and its bisexual uninfected counterparts. The 2 −ΔCq values calculated from C q values which resulted from qPCR experiments were significantly larger in haploid males than that in diploid females. Haploid males possessed about 2.69 times mitochondrial number per nuclear copy as diploid females. Not a single significant difference was found between diploid females from thelytokous and bisexual strains. Based on the differences in relative mitochondrial content, we were allowed to distinguish between haploid males and diploid females. Moreover, the number of mitochondria significantly decreased with higher ploidy level but was not affected by Wolbachiainfection. Our study supplied an available tool to investigate the ploidy diversity in sex determination of T. dendrolimi and thelytokous manipulation of Wolbachia, which is the crucial step to further study their underlying mechanisms. This will in turn contribute to the biocontrol efficiency by enhancing the female production and hence the parasitism rate.
Sensor-based Navigation Algorithm for Car-like Robot to Generate completed GVG
Quan Yuan,Ji Yeong Lee,Changsoo Han 제어로봇시스템학회 2011 제어로봇시스템학회 국제학술대회 논문집 Vol.2011 No.10
Sensor based exploration is a task which enables a robot to explore and map an unknown environment using sensor information. This paper we present a new algorithm that enables a car-like robot to explore an unknown planar workspace, i.e, an unknown configuration space diffeomorphic to SE(2). This paper describes the procedures that are required to implement on a car-like mobile robot, a sensor based motion planning algorithm based on the Generalized Voronoi Graph(GVG). In previous research in GVG prescribed path for a circular robot with infinite detector range. The circular robot is holonomic system, but this time GVG is used in nonholonomic system, which is the central contribution of this paper.
Median lifting optimization for lossy edge-dominant image compression
Quan, Do,Ho, Yo-Sung The Institute of Electronics and Information Engin 2013 IEIE Transactions on Smart Processing & Computing Vol.2 No.1
In JPEG2000, the Cohen-Daubechies-Feauveau (CDF) 9/7-tap wavelet filter is implemented using the conventional lifting scheme. On the other hand, this wavelet filter has two problems: the filter coefficients remain complex, and the conventional lifting scheme does not consider the image edges in the coding process. This paper proposes an effective lifting scheme to solve these problems. For this purpose, optimal 9/7-tap wavelet filters were designed in two steps. In the first step, the appropriate filter coefficients were selected. In the second step, a median operator was employed to consider the image edges. The experimental results with the median lifting scheme and the combination of filter optimization with the median lifting show that the proposed methods outperform the well-known CDF 9/7-tap wavelet filter of JPEG2000 on the edge-dominant images.
A Structural Case-based Account for Raising Constructions
Quan, Feng 한국중앙영어영문학회 2014 영어영문학연구 Vol.56 No.1
This paper examines Raising Constructions from a cross-linguistic perspective. There seem to be two types of patterns; in English-type languages, only the embedded subject is allowed to move to the matrix Spec TP, while in Icelandic-type languages, only the experiencer is allowed to move to the matrix Spec TP. Regarding these two patterns, I pursue the possibility that both the experiencer and the embedded subject are assigned structural Case. I further assume that the Case checking ability of the little v or the applicative head may be suppressed. Whether the Case checking ability of the little v or the applicative verb is suppressed is subject to cross-linguistic variation. In Icelandic-type languages, the Case checking ability of the little v is suppressed (Burzio, 1986), while the applicative verb retains its Case checking ability. Therefore, the Case feature on the experiencer is checked by the matrix T and the experiencer further moves to Spec TP. In English-type languages, the Case checking ability of the applicative head is percolated to the little v. Therefore, little v receives the Case checking ability from the applicative verb. Since the experiencer becomes inactive due to its Case features checked, the embedded subject is valued as nominative by the finite T and is further attracted to Spec TP.
Quan, Yan Shi,Naruse, Kenji,Choi, Su-Min,Kim, Myung-Youn,Han, Rong-Xun,Park, Chang-Sik,Jin, Dong-Il The Korean Society of Animal Reproduction 2008 Reproductive & developmental biology Vol.32 No.4
Interspecies somatic cell nuclear transfer (iSCNT) is a valuable tool for studying the interactions between an oocyte and somatic nucleus. The object of this study was to investigate the developmental competence of in vitro-matured porcine oocytes after transfer of the somatic cell nuclei of 2 different species (goat and rabbit). Porcine cumulus oocytes were obtained from the follicles of ovaries and matured in TCM-199. The reconstructed embryos were electrically fused with 2 DC pulses of 1.1kV/cm for $30{\mu}s$ 0.3M mannitol medium. The activated cloned embryos were cultured in porcine zygote medium-3 (PZM-3), mSOF or RDH medium for 7 days. The blastocyst formation rate of the embryos reconstructed from goat or rabbit fetal fibroblasts was significantly lower than that of the embryos reconstructed from porcine fetal fibroblast cells. However, a significantly higher number of embryos reconstructed from goat or rabbit fetal fibroblasts cultured in mSOF or RDH, respectively, developed to the morular stage than those cultured in PZM-3. These results suggest that goat and bovine fetal fibroblasts were less efficacious than porcine-porcine cloned embryos and that culture condition could be an important factor in iSCNT. The lower developmental potential of goat-porcine and porcine-bovine cloned embryos may be due to incompatibility between the porcine oocyte cytoplasm and goat and bovine somatic nuclei.
Quan, X.,Lim, S.O.,Jung, G. North-Holland Pub ; Elsevier Science Ltd 2011 FEBS letters Vol.585 No.21
Reactive oxygen species (ROS) caused oxidative stress plays a key role in carcinogenesis. The POU domain transcription factor Oct-1 and catalase is closely associated with ROS. However, a correlation between these two key proteins has not been demonstrated before. In this report, we show that Oct-1 acts as an activator of catalase, by binding to the catalase promoter in hepatocellular carcinoma (HCC) cell lines. In addition, we suggest that Oct-1 is downregulated by ROS via CpG island methylation in its promoter. These findings contribute to a better understanding of the epigenetic changes induced by ROS in the process of carcinogenesis.
Optimized Median Lifting Scheme for Lossy Image Compression
QUAN, Do,HO, Yo-Sung The Institute of Electronics, Information and Comm 2011 IEICE transactions on information and systems Vol.94 No.3
<P>In JPEG2000, the Cohen-Daubechies-Feauveau (CDF) 9/7-tap wavelet filter was implemented by using the conventional lifting scheme. However, the filter coefficients remain complex, and the conventional lifting scheme disregards image edges in the coding process. In order to solve these issues, we propose a lifting scheme in two steps. In the first step, we select the appropriate filter coefficients; in the second step, we employ a median operator to regard image edges. Experimental results show that the peak signal-to-noise ratio (PSNR) value of the proposed lifting scheme is significantly improved, by up to 0.75dB on average, compared to that of the conventional lifting scheme in the CDF 9/7-tap wavelet filter of JPEG2000.</P>
Korean red ginseng extract alleviates advanced glycation end product-mediated renal injury
Quan, Hai Yan,Kim, Do Yeon,Chung, Sung Hyun The Korean Society of Ginseng 2013 Journal of Ginseng Research Vol.37 No.2
The effect of Korean red ginseng (KRG) on diabetic renal damage was investigated using streptozotocin (STZ)-induced diabetic rats. The diabetic rats showed loss of body weight gain, and increases in kidney weight and urine volume, whereas the oral administration of KRG at a dose of 100 or 250 mg/kg of body weight per day for 28 d prevented these diabetes-induced physiological abnormalities. Among the kidney function parameters, elevated plasma levels of urea nitrogen and creatinine in diabetic control rats tended to be lowered in KRG-treated rats. In addition, administration of KRG at a dose of 100 mg/kg body weight in the diabetic rats showed significant decreases in serum glucose and tumor necrosis factor-${\alpha}$ (TNF-${\alpha}$), implying that KRG might prevent the pathogenesis of diabetic complications caused by impaired glucose metabolism and oxidative stress. KRG also significantly reduced advanced glycation end product (AGE) formation and secretion from kidney of diabetic rats. Furthermore, KRG decreased the levels of N-(carboxymethyl) lysine and expression of AGE receptor. KRG also reduced the overexpression of cyclooxygenase-2 and inducible nitric oxide synthase in the kidney via deactivation of nuclear factor-kappa B. We also found that KRG prevented STZ-induced destruction of glomerular structure and significantly suppressed high glucose-induced fibronectin production. Taken together, KRG ameliorates abnormalities associated with diabetic nephropathy through suppression of inflammatory pathways activated by TNF-${\alpha}$ and AGEs. These findings indicate that KRG has a beneficial effect on pathological conditions associated with diabetic nephropathy.