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      • The Comparison of the Status and the Effect of Military Action involved in Foreign Trade between Cities of Ancient Shu and Mesopotamia

        Zou Yiqing 한양대학교 수행인문학연구소 2009 수행인문학 Vol.39 No.2

        Mesopotamian civilization is the most ancient one in the world while Ancient Shu is one of the oldest cradles of Chinese civilization. Both of the places have the earliest and the most prosperous cities in the world. Despite the towering city wall and the well developed economy, the different status of foreign trade in social economy and the different effect of military action involved in foreign trade make these two ancient civilizations present different features, exhibiting different wisdom and power in the twinkling light of civilization. This paper analyzes the form of social administration of Ancient Shu and Mesopotamia by means of comparing the status and effect of military action involved in foreign trade in these areas.

      • KCI등재

        A Comparative Study of Several Issues Between the Indus Civilization and the Ancient Shu Civilization

        Zou Yiqing(鄒一淸) 중국어문학연구회 2015 중국어문학논집 Vol.0 No.92

        The Indus civilizationand the ancient Shu civilization isanin dependent development of ancient civilization. They play an important role in the ancient Eurasian civilization. The Indus civilization and the ancient Shu civilization although far apart. Their forming and time are different, and civilization characteristics also vary, but they have certain common characteristics: They are all established on the economic basis of farming developed in ancient times and has built the world’s oldest artificial irrigation system. There have been numerous city and glorious city civilization. They had a cultural exchange and mutual influence widely and other civilizations. A comparative study of the Induscivilization and the ancient Shu civilization will help us to deepen our understanding of the connotation of ancient civilization and understand the profound influence to the ancient civilization sustainable development of economy and culture.

      • 한국과 중국의 가면극 구성 및 내용 비교연구

        왕을청(Yiqing Wang) 아시아민족조형학회 2018 아시아민족조형학보 Vol.19 No.-

        The purpose of the study is to improving communications of mask dramas between the two countries. Starting from holistic perspective, single case study as breakthrough, selects China Dejiang-nuotang Mask Dramas and Korea Songpa-sande Mask Dramas as research objects, based on the history background of two countries’ mask dramas, structure and contents as breakthrough of analysis, focusing on description of the detailed characters of the two dramas. Meanwhile, differences and similarities of the two mask dramas, referring to document literature, image data and field survey results, in composition and content, are pointed out and analyzed. The results of the study are follows: from the view of composition and content of this mask dramas, the Korea 〈Songpa-sande mask dramas〉 reflects the irony of the two classes and the mockery of the monks, etc. While the China 〈Dejiang-nuotang mask dramas〉 is more express the opposition between the farmers and landowners, family conflicts, love stories, myths and legends. From the performance perspective, 〈Songpa-sande mask dramas〉 tends to use music and dance movements to promote the progress of the plot, while the 〈Dejiang-nuotang mask dramas〉 pay more attention to the variety of lines and flexible transformation as a form of singing.

      • KCI등재

        지방공기업의 지배구조와 대리인비용

        權藝卿(Quan Yiqing) 한국국제회계학회 2010 국제회계연구 Vol.0 No.33

        지방자치단체의 재정을 투명하게 공시하고 책임성과 효율성을 제고하기 위해 복식부기/발생주의 회계제도를 실시하고 있다. 특히 지방자치단체가 일반회계 및 특별회계의 재원에 의한 일반적인 행정활동만으로 주민의 공공수요를 충족시키기 어렵고 비교적 기업성이 강한 교통. 병원, 주택, 수도 등의 사업은 어느 정도 수익자부담원칙에 따라 그 비용을 부담시킴으로써 지방자치단체의 역량을 강화하기 위해 각종 지방공단과 지방공사를 두고 있다. 이러한 각종 지방공단과 지방공사를 지방공기업이라 칭한다. 지방공기업의 효율성에 대한 정보는 지방정부나 일반시민들이 궁금해 하는 것 중의 하나이다. 이런 지방공기업의 효율성에 영향을 미치는 요소들 중의 하나가 지배구조이다. 본 연구는 지방공기업 129개 지방공기업을 대상으로 4개 회계연도(2006-2009)의 지방공기업 경영정보공개시스템 제공 데이터를 이용하여 지배구조가 대리인비용에 영향을 미치는지 검토 분석하였다. 첫째, 지방공기업의 총임원수가 많을수록 상대적으로 자산회전율이 높고 대리인비용이 낮이지는 경향이 있다. 둘째, 지방공기업에서 비상임임원의 비율이 높을수록 자산회전율이 높고 이에 띠라 대리인비용이 낮아지는 결과를 보인다. 셋째, 지방공기업에서 경영자 성과급이 많은 지방공기업일수록 대리인비용(영업외비용 비율)이 상대적으로 낮아지는 경향이 있다. 넷째, 지방공기업에서 외부감사 수감횟수가 많을수록 상대적으로 자산회전율이 높고 대리인비용이 낮이지는 경향이 있다. 따라서 지방공기업의 효율성을 제고하기 위해서는 비상임임원의 비율을 높이거나 외부감사를 정기적으로 실시하여 내외부적 감시체제를 구축할 필요가 있어 보인다. 그리고 경영자의 성과급제도가 성공적이라 평가할 수 있다. This study is focused on the findings of corporate governance elements which effect on the agency costs in local public enterprises . The processes of this empirical study are establishment of research hypotheses, elaboration of test model, definition and measurement of 129 sample companies, empirical analysis and interpretation of results. The data used in this research are provided from http://www.cleaneye.go.kr/programs in Korea. The proxies of corporate governance (dependent variables) are size of board , outside director. Number of auditing in fiscal year, management incentives and proxies of agency costs(independent variables) are sale and management expenses/operating revenues, operating revenues/total assets, operating revenues/other operating expenses, control variables are ratio of current liabilities/total assets, ratio of net cash inflow /total liabilities, dummy variable. The results of this study are as followings. First, the size of board takes positive effects on the agency costs(operating revenues/total assets) in local public enterprises. Second, Number of outside director takes positive effects on the agency costs(operating revenues/total assets) in local public enterprises Third, Number of auditing in fiscal year takes positive effects on the agency costs(operating revenues/total assets) in local public enterprises. Fourth, the top management incentives takes positive effects on the agency costs(operating revenues/total assets) in local public enterprises Therefore It is necessary to increase the number of outside director or auditing in fiscal year for improvement the efficiency of local public enterprises in Korea.

      • KCI등재

        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.

      • Computational mathematical modeling of the nonlinear vibration characteristics of AFG truncated conical nano pipe based on the nonlocal strain gradient theory

        Ruihua Zhang,Yiqing Cao 국제구조공학회 2022 Steel and Composite Structures, An International J Vol.42 No.5

        In the present paper, the numerical dynamic analysis of a functionally graded nano-scale nonuniform tube was investigated according to the high-order beam theory coupled with the nonlocal gradient strain theory. The supposed crosssection is changed along the pipe length, and the material distribution, which combines both metal and ceramics, is smoothly changed in the pipe length direction, which is called axially functionally graded (AFG) pipe. Moreover, the porosity voids are dispersed in the cross-section and the radial pattern that the existence of both material distribution along the tube length and porosity voids make a two-dimensional functionally graded (2D-FG) truncated conical pipe. On the basis of the Hamilton principle, the governing equations and the associated boundary conditions equations are derived, and then a numerical approach is applied to solve the obtained equations.

      • KCI등재

        The interface and its role in carrier transfer/recombination dynamics for the planar perovskite solar cells prepared under fully open air conditions

        Fei Wang,Yiqing Chen,Guotao Han,Qianlong Zhang,Qilin Ma 한국물리학회 2016 Current Applied Physics Vol.16 No.10

        The planar heterojunction perovskite solar cells, where the perovskite film is deposited directly onto a flat hole blocking layer, have recently attracted a great deal of attention owing to their high performance and ease of processing. However, the interface and its underlying role in carrier transport/recombination kinetics for such perovskite devices prepared under ambient air is still obscure. Herein, we addressed this issue by a dynamic intensity modulated photovoltage spectroscopy (IMVS) model using a continuity equation. The interface and its role in charge-carrier transport/recombination kinetics have been explored and discussed as an approach to understand the origin of the photovoltaic properties for the devices prepared under ambient air. The experimental IMVS responses were measured and satisfactorily fitted to the analytical results. Compared to the typical IMVS model based on dye-sensitized solar cells (DSSCs), the better IMVS fitting results presented in this study indicated that there was a discrepancy between the planar perovskite devices and those of DSSCs in electron transport/recombination properties, because carrier transfer across the TiO2/liquid electrolyte interface in DSSCs has been modified. That is, the Schottky interface in DSSCs needs to be replaced by the semiconductor heterojunction interface in perovskite solar cells (PSCs). Besides, the interface exhibits a more significant role in determining the carrier transport/recombination process by influencing the boundary conditions in a continuity equation. Furthermore, the intensity modulated photocurrent/photovoltage spectroscopy responses demonstrated that the carrier recombination characteristic is ultimately related with the surface and defect density in the interface. Interfacial modification, such as air-annealing, resulting in crystallographic changes, oxygen passivation, and variation in grain domain size, could suppress carrier recombination and prolong charge lifetime, which can yield more photo-generated electrons to be collected by anode, subsequently resulting in strikingly improving photovoltaic performance of the devices. In short, the dynamic IMVS model would help in elucidating the role of interface and the importance of interfacial modification or even interface design in order to obtain a highly efficient solar cell. The study can not only pave the way to construct the currentvoltage curve using a continuity equation model, but also provide new insights into the performance-improving steps for the PSCs prepared under fully open air conditions, which is of great importance for their future commercialization.

      • Intra Mode Decision for Reducing Block Types and Prediction Modes Based on Edge Information in H.264/AVC

        Zhewen ZHENG,Yiqing HUANG,Qin LIU,Takeshi IKENAGA 대한전자공학회 2009 ITC-CSCC :International Technical Conference on Ci Vol.2009 No.7

        H.264/AVC performs rate-distortion optimization (RDO) in order to select the best coding modes with best coding efficiency. However, computation complexity is also increased. In this paper, a fast intra mode decision algorithm is proposed. With both the magnitude and the orientation of the local edge information, most proper block mode is selected from 4×4, 8×8 and 16×16 block modes. Then by the edge information obtained from previous step, candidate prediction modes are decided for the chosen block modes. The number of modes investigated in RDO can be reduced to 36 or 48 in common case instead of 736 in full search. Simulation results show that the proposed algorithm saves about 75% coding time with negligible PSNR loss and bit-rate increase compared with full search.

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