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      • KCI등재

        标准成本法与作业成本法融合的研究

        徐香?(Xu, Xiang-Lan),金春洙(Kim, Chun-Soo) 한국국제회계학회 2017 국제회계연구 Vol.0 No.75

        With the rapid development of science and technology and the popularization of information technology, the production environment and manufacturing processes have changed significantly, enterprises increasingly rely on machines and computer control program. The proportion of direct labor costs in the product cost structure has sharply declined, while the proportion of manufacturing cost has increased substantially. With the change of product cost structure, the focus of cost control is gradually shifted from direct material cost and direct labor cost to the manufacturing cost. In order to adapt to the new manufacturing environment, establishing a scientific cost management system has become an inevitable trend. Although the standard cost method provides a cost basis for cost control and performance evaluation, it is not easy to find out the specific link of the cost variance due to too single manufacturing cost distribution standard. Therefore, it is necessary to introduce the basic idea of activity-based costing in the process of setting product standard cost. Based on the activity, the manufacturing cost of the product is allocated by different allocation ratio to ensure the accuracy of product cost accounting. This paper which is based on the standard cost method and activity-based cost method discusses the necessity for the integration of both, and describes its application in Boiler Manufacturing X Co. Ltd. to seek a new cost management model to adapt to the manufacturing environment of modern enterprises. Through the integration of standard cost method and activitybased costing method, the enterprise management goal and the specific production operation are combined to achieve the effective control of product cost.

      • KCI등재

        谈中国证券公司融资模型

        徐香?(Xu Xiang-lan) 한국국제회계학회 2006 국제회계연구 Vol.0 No.14

        중국의 증권회사는 금융시장이 빠른 속도로 발전하고 증권업이 확장되는 조건하에서 나타났으며, 국제자본시장에서의 업무의 전개는 거대한 자금을 필요로 했고, 객관상 증권시장이 유효한 경로를 통해 자본규모의 증가를 요구하게 되었다. 이런 전제조건하에서 중국의 증권회사는 집단화 경영이 필요하게 되었으며, 중국 증권회사 용자모형이 요구하게 되었다. In our country stock company is produced under the condition of financial market is quickly developed and stock business is constant expanded. According to international capital market, its business developing often needs a lot of capital supporting. From objective reality, this demands stock company must take effective ways to increase capital scale. Thus stock company in our country really advances towards the way of group management. For this reason, the article carries on discussion especially about the model of financial capital of stock company in our country.

      • SCIESCOPUSKCI등재

        사람의 정액으로 부터 아릴썰파타아제 A 의 분리 및 효소의 성질에 관한 연구

        서향,양철학 ( Hyang Suh,Chul Hak Yang ) 생화학분자생물학회 1982 BMB Reports Vol.15 No.2

        Arylsulphatase A was purified from the lyophilized extracts of human seminal plasma by using DEAE, P11 cellulose phosphate, and Sephadex G-200 column chromatography. The final preparation of the enzyme was free of β-N-acetylglucosaminidase and β-glucuronidase activities. The partially purified enzyme from the P11 cellulose phosphate column hydrolyzed the dipotassium 2-hydroxy-5-nitrophenyl sulphate with Km and Vmax of 0. 606mM and 12. 66nM/min. respectively. The pH optimum of the enzyme was 4. 4 and temperature optimum was 37℃. The phosphate, sulphate, sulphite, and pyrophosphate ions inhibited the enzyme activity but the silver ion and ascorbic acid activated the enzyme. The chloride ion did not affect arylsulphatase A from human seminal plasma. The molecular weight was estimated to be 100,000 at pH 7.2, and 400,000 at pH 5. 0 by Sephadex G-200 column chromatography.

      • Separation and Properties of Arylsulphatase A from Human Seminal Plasma

        서향,양철학,Suh, Hyang,Yang, Chul-Hak 생화학분자생물학회 1982 한국생화학회지 Vol.15 No.2

        DEAE, P11 셀룰로스포스페이트 및 세파텍스 G-200등의 칼럼크로마토그라피방법을 사용하여 사람의 정액에서 얻은 냉동 건조 추출물로터 알릴썰파타아제 A를 정제하였다. 정제된 물질에는 베타-엔-에시틸글루코사미니다아제나 베타-글룩유로니다아제의 활성도는 나타나지 않았다. P11셀루로우스포스페이트 칼럼으로부터 얻은 부분적으로 정제된 아릴썰파타아제 A가 기질인 다이포테시움-2-하이드록시-5-나이트로 페닐 썰페이트를 가수분해 할 때 Km 값은 0.606 mM이었고 Vmax 값은 12.66 nM/min을 나타냈다. 이 효소의 pH 적정정은 pH 4.4 였고 온도 적정점은 $37^{\circ}C$였다. 포스페이트, 썰페이트, 썰파이트 및 파이로포스페이트 이온들은 효소의 활성도를 방해하였으나 은 이온이나 아스코빅산은 효소의 활성도를 증가시켰다. 또한 염소이온은 사람의 정액에서 얻은 아릴썰파타아제에 아무런 영향을 주지 못했다. 세파덱스 G-200를 사용하여 얻는 이 효소의 분자량은 pH 7.2에서 100,000이었고 pH 5.0에서 400,000을 나타냈다. Arylsulphatase A was purified from the lyophilized extracts of human seminal plasma by using DEAE, Pll cellulose phosphate, and Sephadex G-200 column chromatography. The final preparation of the enzyme was free of ${\beta}$-N-acetylglucosaminidase and ${\beta}$-glucuronidaseactivities. The partially purified enzyme from the Pll cellulose phosphate column hydrolyzed the dipotassium 2-hydroxy-5-nitrophenyl sulphate with Km and Vmax of 0.606mM and 12.66nM/min. respectively. The pH optimum of the enzyme was 4.4 and temperature optimum was $37^{\circ}C$. The phosphate, sulphate, sulphite, and pyrophosphate ions inhibited the enzyme activity but the silver ion and ascorbic acid activated the enzyme. The chloride ion did not affect arylsulphatase A from human seminal plasma. The molecular weight was estimated to be 100,000 at pH 7.2, and 400,000 at pH 5.0 by Sephadex G-200 column chromatography.

      • KCI등재

        中国延边地区固定资产投资的研究

        徐香?(Xu, Xiang Lan),金春洙(Kim, Chun Soo) 한국국제회계학회 2014 국제회계연구 Vol.0 No.57

        As the scale of investment in fixed assets expands with the rapid economic growth, fixed asset investment plays an important role in boosting national economy. The national economy continues to adopt advanced technology and equipment, establishes new sectors by investment in fixed assets and adjusts our economic structure and enhances our economic power to create material conditions for improving people"s lives. Scientific and reasonable investment in fixed assets is an important way to change the mode of economic growth and industrial restructuring. It is also a major means of adjusting industry structure of the minority areas. In recent years, with the implementation of the open pilot strategy-Changjitu and revitalization of the strategy old northeast industrial base, the process of Yanbian`s industrialization and modernization of agriculture is accelerated. The study of Yanbian investment in fixed assets plays an important role in boosting national economy. Economic growth is a reflection of the increase of potential GDP for a country or region. Theoretically, there is a long-term equilibrium relationship between fixed asset investment and economic growth. On one hand, economic growth is determined by the level of the scale of investment in fixed assets; On the other hand, the scale of investment in fixed assets plays a strong role in promoting economic growth. Based on data analysis of investment in fixed assets and GDP during 1990-2013 in Yanbian, this paper builds a regression model to observe the impact of investment in fixed assets on economic growth of Yanbian. By analyzing the regression coefficients, this paper finds that Yanbian investment in fixed assets plays a positive effect to the growth of economic. However, fixed assets investment in Yanbian area has some problems, such as small-scale investment, imperfection of the investment ownership and industrial structure, imbalance of the investment of urban-rural structure, narrow channels of investment sources, the indeterminacy of investment direction and so on. This paper puts forward some suggestions to improve the investment in fixed assets.

      • KCI등재

        Ferritin 단백질 내 나노입자 합성 및 전자현미경 연구

        서향임 ( Hyang Yim Seo ),김성원 ( Sung Won Kim ),박영석 ( Young Seog Park ),김경숙 ( Kyung Suk Kim ) 조선대학교 공학기술연구원 2008 공학기술논문지 Vol.1 No.2

        One of the important issues in the synthesis of nanoparticles was to how to regulate the particle size. Ferritin, an iron storage protein, has received of global attention in candidates for obtaining uniform particle size. Here we report our studies on synthesis of several nanoparticle with Al(3+), UO2(2+), and Fe(2+) using ferritin and characteristic of core mineral using TEM (transmission electron microscopy) and EDXA (Energy dispersive X-ray analysis). The reaction factors such as ionic strength, reaction volumes and protein concentrations were changed reconstitution yields of ferritin and size distribution of particle. On the basis of above-mentioned results, ferribydrite minerals within ferritin core were successfully induced using up to 3000 iron atoms per protein molecule. The crystallinity of mineral was directly confirmed using FE-TEM (field emission-energy filtering-transmission electron microscopy) and it was controlled by protein concentrations and iron amounts.

      • SCOPUSKCI등재
      • KCI등재

        남자고등학교 운동선수의 진로결정 자기효능감이 진로준비행동에 미치는 영향

        서향 인문사회 21 2023 인문사회 21 Vol.14 No.3

        The purpose of this study is to investigate the effect of career decision self-efficacy on career preparation behavior of male high school athletes. A survey was conducted targeting 149 male athletes in Gyeonggi Province. For data analysis, regression analysis was performed using the statistical program SPSS 25.0. As a result of the analysis, first, career decision self-efficacy of male high school athletes showed a positive correlation with career preparation behavior. Second, it was found that the career decision self-efficacy of male high school athletes had an effect on career preparation behavior. Through this, we intend to provide valuable basic data for the improvement of career decision self-efficacy and career preparation behavior of male high school athletes.

      • KCI등재

        대학 여자학생선수의 진로결정 자기효능감이 진로준비행동에 미치는 영향

        서향리 ( Hyangri Seo ) 사단법인 아시아문화학술원 2021 인문사회 21 Vol.12 No.5

        본 연구는 대학 여자학생선수의 진로결정 자기효능감이 진로준비행동에 주는 영향을 파악하는 것이 목적이다. 이를 위해 서울 소재의 H대학 여자학생선수 227명을 연구대상자로 선정하여 설문을 진행하였다. 자료의 분석은 SPSS 20.0 프로그램으로 회귀분석을 실시하였다. 본 연구의 결과는 다음과 같다. 첫째, 대학의 여자학생선수 진로결정 자기효능감은 진로준비행동과 유의미한 상관이 나타났다. 둘째, 진로결정 자기효능감 하위변인 중 문제해결과 미래계획은 진로준비행동에 영향을 주는 것으로 확인되었다. 즉, 문제해결과 미래계획을 높게 지각할수록 진로준비행동을 더욱 적극적으로 하는 것을 알 수 있다. 이를 통해 대학 여자학생선수의 진로결정 자기효능감과 진로준비행동을 향상시키기 위한 방안을 제시하였다. The purpose of this study is to understand the effect of self-efficacy in career decision-making on career preparation behaviors in female student athletes at university. 227 female student athletes from university H in Seoul were selected as subjects and regression analysis was performed using the SPSS 20.0 program. As a result, First, the self-efficacy of career decision self-efficacy in college female student athletes was significantly correlated with career preparation behavior. Second, it was confirmed that problem solving and future planning among the sub-variables of career decision self-efficacy affect career preparation behavior. Through this, a plan for improving the self-efficacy and career preparation behavior of female student athletes in college was suggested.

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