中國 會計制度의 發展史的 接近

權藝卿(Quan Yi-qing),崔震賢(Choi Jin-hyeon) 한국국제회계학회 2007 국제회계연구 Vol.0 No.17

중국의 회계는 그 어원으로 보아 요순시대(BC 2000경)로부터 발전된 것으로 보이나 부기가 일반화된 것은 BC475년경 춘추전국시대의 종료 이후 성립된 봉건사회라고 할 수 있다. 중국에서 복식주기에 의한 회계의 시초는 청나라 말기 해외 유학생의 귀국으로 전파된 것으로 보인다. 현재의 중국회계는 러시아 회계의 발전과 약간의 시차를 두고 봉건자본주의회계-사회주의계획경제회계-사회주의시장경제회계의 순서로 변화ㆍ발전되어 왔다. 공산주의 정권의 초기에는 봉건자본주의회계를 원용했기 때문에 사회주의 개조과정에 적합하지 못했다. 따라서 1953년으로부터 1978년까지 형성된 통일회계제도는 중국의 특수한 역사조건하에서 고도로 집중된 계획경제모형아래 건립하였다. 당시 중국의 경제규모가 크지 않고, 그 구조가 간단하여 중앙 집중ㆍ통일의 회계관리 방식에 특별한 결점이 나타나지 않았지만 경제규모의 확대에 따라 과거 회계제도의 부적응이라는 문제점이 부각되었다. 1978년 대외개방이후 주로 중국 영내에 해외직접투자가 급증하면서 이런 기업들을 위해 기업의 입장에서 미시적 차원의 영미식 회계를 필요로 하였다. 이러한 필요성 때문에 도입된 것이 1985년도의 「중화인민공화국회계법」 및 「중외합작경영기업회계제도」이다. 특히 「중외합작경영기업회계제도」는 영미식 회계에 의한 국제적 회계관례에 접근하기 시작한 최초의 회계제도이다. 2000년에 중국이 회계제도를 개혁한 이유는 1998년의 기업회계준칙과 주식유한회사회계제도 중 구체회계준칙 사이의 모순점에 대하여 비록 일부의 보충 규정을 공포하여 조정하였지만 구체적 집행과정에서 일부 주식유한회사의 재무상태와 경영성과 및 현금흐름을 허위로 보고할 수 있는 여지가 남아 있었다. 따라서 2006년의 제2차 회계제도의 개혁은 한마디로 세계화와 개방경제에 알맞은 회계제도의 도입이후 국제회계기준에 근접하는 중국 회계기준의 마련을 위해서 「실질주의」와 「공시의 확대」를 위한 개혁을 단행했다. 한마디로 말하면 2006년 2월의 회계제도개혁은 업종별회계제도의 보류와 회계제도의 국제화라고 요약해 말할 수 있다. 현재 중국의 회계제도 개혁은 대외적 개방에 박차를 가하면서 경제개발을 꾀하고 내부적으로 빈부격차의 문제를 완화시켜야 하는 과제를 안고 있기 때문에 중국의 경제발전단계나 사회주의시장경제라는 중국적 특성과 경제의 국제화 관계를 고려하여 중국내회계제도와 국제회계기준 간의 상호관계를 규정하여 병존시키거나 통일시켜야 할 것이다. The Chinese accounting existed as early as 2000 B.C accompanied by audit function and independent public officials. But Chinese accounting of the double-entry system was adopted in Qing-dynasty. The Chinese accounting based on the private ownership at the first stage of socialism in China existed. The origin of Chinese accounting for social-planning established at year 1953. Which was modified Soviet accounting system. Chinese accounting for social-planning was applied at all economic sectors. After adopting market-based socialism. the revolution of Chinese accounting was changed at, year 1985. 1992, 2000, 2006. The Modern Chinese accounting standards is similar to International Accounting standards. But it is necessary to consider problems of the individual income gap in domestic and globalism of Chinese economy in the revolution of Chinese accounting. So, the Chinese accounting standards changed by fitting to International Accounting standards is not so good all aspects.

A novel computer vision-based vibration measurement and coarse-to-fine damage assessment method for truss bridges

Yi-Qing Ni,Wen-Qiang Liu,En-Ze Rui,Lei Yuan,Si-Yi Chen,You-Liang Zheng 국제구조공학회 2023 Smart Structures and Systems, An International Jou Vol.31 No.4

To assess structural condition in a non-destructive manner, computer vision-based structural health monitoring (SHM) has become a focus. Compared to traditional contact-type sensors, the advantages of computer vision-based measurement systems include lower installation costs and broader measurement areas. In this study, we propose a novel computer vision-based vibration measurement and coarse-to-fine damage assessment method for truss bridges. First, a deep learning model FairMOT is introduced to track the regions of interest (ROIs) that include joints to enhance the automation performance compared with traditional target tracking algorithms. To calculate the displacement of the tracked ROIs accurately, a normalized cross-correlation method is adopted to fine-tune the offset, while the Harris corner matching is utilized to correct the vibration displacement errors caused by the non-parallel between the truss plane and the image plane. Then, based on the advantages of the stochastic damage locating vector (SDLV) and Bayesian inference-based stochastic model updating (BISMU), they are combined to achieve the coarse-to-fine localization of the truss bridge's damaged elements. Finally, the severity quantification of the damaged components is performed by the BI-SMU. The experiment results show that the proposed method can accurately recognize the vibration displacement and evaluate the structural damage.

Multiple damage detection of maglev rail joints using time-frequency spectrogram and convolutional neural network

Yi-Qing Ni,Su-Mei Wang,Gao-Feng Jiang,Yang Lu,Guobin Lin,Hong-Liang Pan,Junqi Xu,Shuo Hao 국제구조공학회 2022 Smart Structures and Systems, An International Jou Vol.29 No.4

Maglev rail joints are vital components serving as connections between the adjacent F-type rail sections in maglev guideway. Damage to maglev rail joints such as bolt looseness may result in rough suspension gap fluctuation, failure of suspension control, and even sudden clash between the electromagnets and F-type rail. The condition monitoring of maglev rail joints is therefore highly desirable to maintain safe operation of maglev. In this connection, an online damage detection approach based on three-dimensional (3D) convolutional neural network (CNN) and time-frequency characterization is developed for simultaneous detection of multiple damage of maglev rail joints in this paper. The training and testing data used for condition evaluation of maglev rail joints consist of two months of acceleration recordings, which were acquired in-situ from different rail joints by an integrated online monitoring system during a maglev train running on a test line. Short-time Fourier transform (STFT) method is applied to transform the raw monitoring data into time-frequency spectrograms (TFS). Three CNN architectures, i.e., small-sized CNN (S-CNN), middle-sized CNN (M-CNN), and large-sized CNN (L-CNN), are configured for trial calculation and the M-CNN model with excellent prediction accuracy and high computational efficiency is finally optioned for multiple damage detection of maglev rail joints. Results show that the rail joints in three different conditions (bolt-loosenesscaused rail step, misalignment-caused lateral dislocation, and normal condition) are successfully identified by the proposed approach, even when using data collected from rail joints from which no data were used in the CNN training. The capability of the proposed method is further examined by using the data collected after the loosed bolts have been replaced. In addition, by comparison with the results of CNN using frequency spectrum and traditional neural network using TFS, the proposed TFSCNN framework is proven more accurate and robust for multiple damage detection of maglev rail joints.

Characterization of free and glycosidically bound volatile compounds, fatty acids, and amino acids in Vitis davidii Foex grape species native to China

Yi-Bin Lan,Xiao-Feng Xiang,Wei-Xi Yang,Bao-Qing Zhu,Hong-Tie Pu,Chang-Qing Duan 한국식품과학회 2020 Food Science and Biotechnology Vol.29 No.12

Berries of six Vitis davidii Foex (spine grape)cultivars (‘Baiputao’, ‘Gaoshan 1’, ‘Gaoshan 2’, ‘Seputao’,‘Miputao’, and ‘Tianputao’) were harvested from a commercialvineyard in Hunan Province in China. Free andbound volatile compounds and fatty acids were analyzedby GC–MS, and amino acids were analyzed by HPLC. ‘Tianputao’ and ‘Miputao’ were characterized by relativelyhigher concentrations of aromatic amino acids and lowerconcentrations of branched-chain amino acids. The majorfree volatile compounds of spine grapes were hexanal, (E)-2-hexenal, 1-hexanol, (E)-2-hexenol, (E)-b-damascenone,and benzeneacetaldehyde. The major glycosidically boundvolatile compounds identified were 1-hexanol, menthol,nerol, 1-butanol, 3-methyl-3-butenol, benzenemethanol, bphenylethanol,eugenol, and guaiacol. (E)-b-damascenone,benzeneacetaldehyde, guaiacol, and eugenol had odoractivity values (OAVs)[1 in all cultivar grapes. Partialleast squares discriminant analysis (PLS-DA) revealed‘Tianputao’ to be distinct from the other cultivars due to itsrelatively higher concentrations of major terpenoids,norisoprenoids, higher alcohols, and aromatic amino acids.

Structural damage alarming and localization of cable-supported bridges using multi-novelty indices: a feasibility study

Yi-Qing Ni,Junfang Wang,Tommy H.T. Chan 국제구조공학회 2015 Structural Engineering and Mechanics, An Int'l Jou Vol.54 No.2

This paper presents a feasibility study on structural damage alarming and localization of longspancable-supported bridges using multi-novelty indices formulated by monitoring-derived modalparameters. The proposed method which requires neither structural model nor damage model is applicable tostructures of arbitrary complexity. With the intention to enhance the tolerance to measurementnoise/uncertainty and the sensitivity to structural damage, an improved novelty index is formulated in termsof auto-associative neural networks (ANNs) where the output vector is designated to differ from the inputvector while the training of the ANNs needs only the measured modal properties of the intact structure underin-service conditions. After validating the enhanced capability of the improved novelty index for structuraldamage alarming over the commonly configured novelty index, the performance of the improved noveltyindex for damage occurrence detection of large-scale bridges is examined through numerical simulationstudies of the suspension Tsing Ma Bridge (TMB) and the cable-stayed Ting Kau Bridge (TKB) incurredwith different types of structural damage. Then the improved novelty index is extended to formulate multinoveltyindices in terms of the measured modal frequencies and incomplete modeshape components fordamage region identification. The capability of the formulated multi-novelty indices for damage regionidentification is also examined through numerical simulations of the TMB and TKB.

CONTINUOUS HOPFIELD NEURAL NETWORK FOR OFDM SIGNAL DETECTION UNDER PHASE NOISE

Qing-Yi Quan,Jung-Gon Kim 대한전자공학회 2006 ITC-CSCC :International Technical Conference on Ci Vol.2006 No.3

Micro-scale PLA Fibrous Membranes for Adsorption of Cigarette Smoke

Yi-qing Gu,Zhe Wang,Ying Sun,Yi-Kai Wang,Zhi-juan Pan 한국섬유공학회 2018 Fibers and polymers Vol.19 No.3

Porous PLA fibrous membranes with different morphologies were successfully fabricated by varying the relative humidity. When the relative humidity was higher than 45 %, nanopores morphology appeared on the surface of PLA fibers. The micro-structures of PLA fibers and the packing densities and through-pore sizes of the PLA fibrous membranes were measured and found to greatly influence the smoke adsorption properties. The smoke adsorption was recorded in photos, and the process of how smoke adsorbed on the membranes was observed by SEM. The max removal efficiencies of nicotine, tar, water vapor, and carbon monoxide were 40.0 %, 36.9 %, 5.8 % and 13.6 % measured by a cigarette-smoking machine, and sensory evaluation was conducted to assess the practical application of fibrous membranes for smoke adsorption.

Study on Grinding Characteristics of Different Crystal Surfaces of Sapphire

Yi-Qing Yu,Ming-Jian Shao,Chang-Cai Cui,Zhong-Wei Hu,Xi-Peng Xu 한국생산제조학회 2016 한국생산제조시스템학회 학술발표대회 논문집 Vol.2016 No.10

Increased accumulation of anthocyanins in transgenic potato tubers by overexpressing the 3GT gene

Qing Wei,Qing Yang,Quan-Yi Wang,Zhi-Hang Feng,Bing Wang,Yun-Feng Zhang 한국식물생명공학회 2012 Plant biotechnology reports Vol.6 No.1

In order to explore a biotechnological method for improving potato tuber color and creating plants with increased anthocyanin contents, a potato UDP-glucose: flavonoid-3-O-glucosyltransferase (3GT) gene was inserted behind the GBSSI promoter of pBin19, and this construct was introduced into Solanum tuberosum L. cultivar De´sire´e plants by Agrobacterium-mediated transformation. Six independent transgenic lines overexpressing the 3GT gene were identified by PCR and Southern blot analysis from 18 kanamycin-resistant plants. Due to the expression of 3GT gene, the tuber color and the anthocyanin content were enhanced noticeably in the transgenic plants compared to the wild-type control plants. This result suggests that the 3GT gene can potentially be used to improve potato color and enhance levels of antioxidants in the diet.

Performance Prediction of TBM Disc Cutting on Marble Rock under Different Load Cases

Qing Tan,Liang Yi,Yi-Min Xia 대한토목학회 2018 KSCE Journal of Civil Engineering Vol.22 No.4

A series of disc cutting tests was conducted with a single disc cutter (216 mm diameter) and a single rock type (a marble) byapplying different loads. Normal, rolling and side forces were measured for a series of spacings and penetrations, from which othercutting parameters also were calculated. The rock chips and fines were carefully collected and analyzed. Specific Energy (SE)considerations indicate that the optimum cutting condition is existed with the ratio of S/P between 9 and 12 when applying the staticloading. However, when the combination of static and impact loading is applied, the optimum cutting conditions was estimated withthe ratio of S/P between 16 and 19. It shows that the optimal spaces become larger after adding the combination of static and impactloading. The relationship between rolling force and normal force is close and consistent: whether applying the static loading or thecombination of static and impact loading, a nearly linear rise of the ratio of rolling force to normal force with increased penetration,and, conversely, a nearly unchanged ratio with increases in spacing. The grain size distribution curves show that larger chip size andlesser fines are produced when applying the combination of static and impact loading and the degree of crushing size tends to beuniform distribution.