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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.
Quan, Lin-Hu,Piao, Jin-Ying,Min, Jin-Woo,Kim, Ho-Bin,Kim, Sang-Rae,Yang, Dong-Uk,Yang, Deok-Chun The Korean Society of Ginseng 2011 Journal of Ginseng Research Vol.35 No.3
Ginsenoside $Rb_1$ is the main component in ginsenosides. It is a protopanaxadiol-type ginsenoside that has a dammarane-type triterpenoid as an aglycone. In this study, ginsenoside $Rb_1$ was transformed into gypenoside XVII, ginsenoside Rd, ginsenoside $F_2$ and compound K by glycosidase from Leuconostoc mesenteroides DC102. The optimum time for the conversion was about 72 h at a constant pH of 6.0 to 8.0 and the optimum temperature was about $30^{\circ}C$. Under optimal conditions, ginsenoside $Rb_1$ was decomposed and converted into compound K by 72 h post-reaction (99%). The enzymatic reaction was analyzed by highperformance liquid chromatography, suggesting the transformation pathway: ginsenoside $Rb_1$ ${\rightarrow}$ gypenoside XVII and ginsenoside Rd${\rightarrow}$ginsenoside $F_2{\rightarrow}$compound K.
SSIM 및 VLSW 알고리즘을 활용한 결측치가 포함된 건물에너지관리시스템 데이터로부터의 에너지소비량 예측에 관한 연구
QUAN JUNLONG,신지웅(Jee-Woong Shin),고정림(Jeong-Lim Ko),신승권(Seung-Kwon Shin) 대한전기학회 2021 전기학회논문지 Vol.70 No.10
BEMS provide energy forecasting capabilities for effective energy management. Energy consumption prediction requires complete time series data, including missing data sets that may lead to biased results. However, it is a common problem that BEMS data is not measured due to power failure, communication barrier, maintenance and other reasons. Therefore, a solution is required for missing values. The existing methods will affect the results of the prediction model in the case of continuous missing interval or small amount of data. Therefore, this study uses VLSW algorithm which can generate fully learned data with only a small amount of data and SSIM model based on it to study the scheme to improve the prediction accuracy of building energy data set including missing values, and compares the difference with existing models. The results show that the SSIM model has better prediction accuracy than the existing LSTM technology. The concentration range of ASHRAE error level was satisfactory.
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.
Quan, Xianglan,Nguyen, Tuyet Thi,Choi, Seong-Kyung,Xu, Shanhua,Das, Ranjan,Cha, Seung-Kuy,Kim, Nari,Han, Jin,Wiederkehr, Andreas,Wollheim, Claes B.,Park, Kyu-Sang American Society for Biochemistry and Molecular Bi 2015 The Journal of biological chemistry Vol.290 No.7
<P>In pancreatic β-cells, ATP acts as a signaling molecule initiating plasma membrane electrical activity linked to Ca<SUP>2+</SUP> influx, which triggers insulin exocytosis. The mitochondrial Ca<SUP>2+</SUP> uniporter (MCU) mediates Ca<SUP>2+</SUP> uptake into the organelle, where energy metabolism is further stimulated for sustained second phase insulin secretion. Here, we have studied the contribution of the MCU to the regulation of oxidative phosphorylation and metabolism-secretion coupling in intact and permeabilized clonal β-cells as well as rat pancreatic islets. Knockdown of MCU with siRNA transfection blunted matrix Ca<SUP>2+</SUP> rises, decreased nutrient-stimulated ATP production as well as insulin secretion. Furthermore, MCU knockdown lowered the expression of respiratory chain complexes, mitochondrial metabolic activity, and oxygen consumption. The pH gradient formed across the inner mitochondrial membrane following nutrient stimulation was markedly lowered in MCU-silenced cells. In contrast, nutrient-induced hyperpolarization of the electrical gradient was not altered. In permeabilized cells, knockdown of MCU ablated matrix acidification in response to extramitochondrial Ca<SUP>2+</SUP>. Suppression of the putative Ca<SUP>2+</SUP>/H<SUP>+</SUP> antiporter leucine zipper-EF hand-containing transmembrane protein 1 (LETM1) also abolished Ca<SUP>2+</SUP>-induced matrix acidification. These results demonstrate that MCU-mediated Ca<SUP>2+</SUP> uptake is essential to establish a nutrient-induced mitochondrial pH gradient which is critical for sustained ATP synthesis and metabolism-secretion coupling in insulin-releasing cells.</P>
QUAN Cong-na,LI Jian-min,LI Bo 인하대학교 정석물류통상연구원 2009 인하대학교 정석물류통상연구원 학술대회 Vol.2009 No.10
Biology technology innovation an important way of improving the competition ability of enterprises and promoting the sustainable development of enterprises, and the success of biology technology innovation can provide a great deal of benefit for them. However, high risks exist during the course of technology innovation, thus rate of sucess is low and the enterprise may suffer great loss from the risks. So it is a key problem of biology technology innovation how to cvaluate exactly the risk of technology innovation, but ambiguity of risk itself and people’s cognition cause more difficulties of risk evaluation. In this paper, the analytical hierarchy process and fuzzy mathematics theory are applied to the evaluation of th biology technology innovation risks, which makes the evaluation from qualitative analysis to quantitative analysis, reduces the impact of the subjective factors and improves the accuracy of risk evaluation.