http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : Zai (검색결과 154 건)
- 무료
- 기관 내 무료
- 유료
-
-
-
黃允植,潘在錦 東亞大學校 經營問題硏究所 1991 經營論叢 Vol.12 No.-
The purpose of this study is to find such determinants as economic factors and management's motivation which affect on the choice of accounting methods. Deperciation and inventory valuation methods are selected. The constant percentage of declining-balance and straight-line method are considered as income decreasing and income increasing depreciation method, respectivly. The average and first-in first-out inventory valuation methods are considered to be the same as in the case of depreciation. Firm size, tax rate, and debt ratio and selected explanatory variables for accounting methods choice. Dummy variable D difined as below is used because income increasing or decreasing methods are classified by nominal scale which only indicates direction of effect on net income. D= - 1 for the income increasing method - 0 for the income decreasing method The hypotheses tested in this research are as follows : 1. Large firms choose income decreasing accounting method. 2. Firms with high tax rate choose income decreasing accounting method. 3. Firms with high debt ratio choose income increasing accounting method. To test hypotheses, a sample of 100 firms are randomly from those subject to external auditing. The sample excludes banks, insurance, construction, fishing, and mining firms. The sample also excludes the listed firms because most of the previous studies were for them. The data for each firm are collected from 1990 annual audit reports. The test of hypotheses is conducted in two manners. First, hypotheses are tested by individual accounting method of depreciation methods and inventory valuation. Second, hypotheses are tested based on income strategy by combining depreciation and inventory valuation method. The model to test hypotheses in as follows : ?? After logit analysis is conducted to test research model, regression analysis is also conducted additionally Test results show that all the hypotheses are rejected at the 10% level except the firm size when 3 strategy is dependent variable. The results are different from those of previous research. Therefore, this leads to conclusion that the economic consequence theory can not be applied to the Korean unlisted firms. This result may be due to the fact that the political costs of Korean unlisted firms is related to firms' site itself rather than reported income numbers, and firms tend to follow the tax rules to avoid the difficulties of tax adjustment. The other reason may be that the priority of choice among the depreciation and inventory valuation methods varies with firm because each firm posesses different level of tangible fixed assets and inventories. Thus, this provides basis for general belief that unlisted firms tend to choose accounting method conventionally rather than intentionally. The additional finding in this study is that most of unlisted firms are using the constant percentage of declining-balance deprecition method. In addition, smaller firms are most likely to use it. Consequently, research which identifies what are the characteritics of firms using straight-line method would be of considerable value.
-
UNDERSTANDING LEGAL POSITIVISM WITHOUT DISTORTION -CONCENTRATED ON JOHN GARDNER`S DISCUSSION
( Zai Wang Yoon ),( Youngsun Kang ) 고려대학교 법학연구원 2016 Korea University Law Review Vol.19 No.-
The concept of legal positivism is broadly misunderstood in Korea. Though there were efforts to correct such misapprehensions and articles based on fair understanding of legal positivism, examining the content of the theory without distortion is still required. John Gardner’s recent work may give light in this operation. Gardner first states the proposition that all legal positivists follow. It is that the validity of law is determined by its sources in a legal system. By the meaning of “sources”, he claims that a norm to be perceived as a legal norm, it has to be stated, done, or used. Concerning the relationship between law and morality, he asserts that legal positivism does not deny every connection between them.
-
On the minimum weight of a 3-connected 1-planar graph
Zai Ping Lu,Ning Song 대한수학회 2017 대한수학회보 Vol.54 No.3
A graph is called \emph{$1$-planar} if it can be drawn in the Euclidean plane $\mathbb{R}^2$ such that each edge is crossed by at most one other edge. The \emph{weight} of an edge is the sum of degrees of two ends. It is known that every planar graph of minimum degree $\delta\ge3$ has an edge with weight at most $13$. In the present paper, we show the existence of edges with weight at most $25$ in $3$-connected $1$-planar graphs.
-
ZAI, LIANG Institute for Social Development and Policy Resear 1999 Development and Society Vol.28 No.1
This paper examines the flow of foreign investment and the rise of temporary migration in Shenzhen Special Economic Zone, China, during 1979-1994. I show that the unprecedented growth of Shenzhen's economy is closely linked to both foreign investment and growth of temporary migrants. I also explore factors that led to the large increase of foreign capital investment and highlight Shezhen's geographic proximity to Hong Kong and the availability of abundant migrant labor. Finally, based on the experience of temporary worker programs in Western Europe and the United States and the experience of Shenzhen, I examine several conditions which either facilitate or hinder the likelihood of integration of temporary migrants.
-
Study on Permeation Grouting Rules for Loess and Method for Predicting Migration Radius
Zai-kun Zhao,Tie-hang Wang,Xin Jin 대한토목학회 2021 KSCE JOURNAL OF CIVIL ENGINEERING Vol.25 No.8
Pressure grouting method can significantly enhance the strength of soil, and is widely used in foundation reinforcement. There already have some theoretical studies on pressure grouting, but the actual diffusion process of grouting can not be reflected exactly. Firstly, this paper conducts a field permeation grouting test on undisturbed loess of late pleistocene of quaternary, and acquires the pressure effected relationships of quantity vs. time. The test reveals that the grout quantity approximately increases linearly with the pressure until a certain grouting time point. The time point increases with grouting pressure and we try to define the pressure effected time point as the effective grouting time. After the effective grouting time, the grouting quantity remains constant due to the approaching of max migration radius and the stopping of grout migration. And then, considering the piston-like displacement effect of grout on porous mediums due to pressure, this study introduced the effective grouting time into the theoretical derivation process based on porous mediums’ fluid percolation pore pressure equation and Darcy’s law. The author combined the initial conditions and boundary conditions of pore pressure with the continuity conditions of permeation velocity, and performed the Boltzmann’s transformation and reduced-order processing to derive the equation for the migration velocity of the grout front and the migration radius of grout. Finally, by substituting the effective grouting time and the effective grouting quantity into the equation, we could obtain the grouting reinforcement radius. The equation can accurately predict the actual grouting reinforcement radius, and the applicability of the equation is verified by verification test.
-
-
On solvability of the dissipative Kirchhoff equation with nonlinear boundary damping
Zai-Yun Zhang,Jian-Hua Huang 대한수학회 2014 대한수학회보 Vol.51 No.1
In this paper, we prove the global existence and uniqueness of the dissipative Kirchhoff equation utt −M(∥∇u∥2)△u + αut + f(u) = 0 in Ω [0,∞), u(x, t) = 0 on Γ1 × [0,∞), αu/αu + g(ut) = 0 on Γ0 × [0,∞), u(x, 0) = u0, ut(x, 0) = u1 in Ω with nonlinear boundary damping by Galerkin approximation benefited from the ideas of Zhang et al. [33]. Furthermore,we overcome some dif- ficulties due to the presence of nonlinear terms M(∥∇u∥2) and g(ut) by introducing a new variables and we can transform the boundary value problem into an equivalent one with zero initial data by argument of compacity and monotonicity.
-
Curcumin Induces Apoptosis and Inhibits Growth of Human Burkitt’s Lymphoma in Xenograft Mouse Model
Zai-xin Li,Ke-qing Ouyang,Xv Jiang,Dong Wang,Yinghe Hu 한국분자세포생물학회 2009 Molecules and cells Vol.27 No.3
Curcumin, a natural compound extracted from rhizomes of curcuma Curcuma species, has been shown to possess potent anti-inflammatory, anti-tumor and anti-oxidative properties. However, the mechanism of action of the compound remains poorly understood. In this report, we have analyzed the effects of curcumin on the cell proliferation of Burkitt’s lymphoma Raji cells. The results demonstrated that curcumin could effectively inhibit the growth of Raji cells in a dose- and time-dependent manner. Further studies indicated that curcumin treatment resulted in apoptosis of cells. Biochemical analysis showed that the expression of Bax, Bid and cytochrome C were up-regulated, while the expression of oncogene c-Myc was down regulated after curcumin treatment. Furthermore, poly (ADP-ribose) polymerase (PARP) cleavage was induced by the compound. Interestingly, the anti-apoptotic Bcl-2 expression was not significantly changed in Raji cells after curcumin treatment. These results suggested that the mechanism of action of curcumin was to induce mitochondrial damage and therefore led to Raji cell apoptosis. We further investigated the in vivo effects of curcumin on the growth of xenograft tumors in nude mice. The results showed that curcumin could effectively inhibit tumor growth in the xenograft mouse model. The overall results showed that curcumin could suppress the growth of Burkitt’s lymphoma cells in both in vitro and in vivo systems.
DBpia연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
