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.

CEO Core Self-evaluation: Impacts on Market Orientation and Innovation Performance

Xiang-Lan Jin,박영근,Zhiqi Dong 한국무역연구원 2019 무역연구 Vol.15 No.3

Purpose - This research aims to develop and test an integrative model examining the relationship between CEO core Self-evaluation (CSE) and innovation performance. The CEO’s personality plays a crucial role in organizational performance. However, its impact on market orientation and innovation has not been well developed. Additionally, CEO personality research has been hobbled by the absence of a unifying construct that captures core dimensions of personality. Design/methodology/approach - After follow-up telephone calls, 145 CEOs agreed to participate; only 103 questionnaires were usable. The hypotheses were tested using moderated regression analysis Findings - The result indicated CEOs who have strong CSEs greatly influence their firm’s market orientation and innovation. In addition, CEO CSE has a stronger impact on innovation when the TMT is highly collaborative. Research implications or Originality - CEOs with strong CSE feel more competent and pay greater attention to outside forces, which then affects the firm’s market orientation and innovation. Thus, this research goes beyond the relatively conservative and static review adopted in previous studies of CEO personality affection

The Influence of a Second Metal on the Ni/SiC Catalyst for the Methanation of Syngas

( Lan Lan Song ),( Yue Yu ),( Xiao Xiao Wang ),( Guoq Jang Jin ),( Ying Yong Wang ),( Xiang Yun Guo ) 한국화학공학회 2014 Korean Chemical Engineering Research(HWAHAK KONGHA Vol.52 No.5

The catalytic performance of silicon carbide supported nickel catalysts modified with or without secondmetal (Co, Cu and Zn) for the methanation of CO has been investigated in a fixed-bed reactor using a feed consisting of25% CO and 75% H2 without any diluent gas. It has been found that the introduction of Co species can clearly improvethe catalytic activity of Ni/SiC catalyst, whereas the addition of Cu or Zn can result in a significant decrease in the catalyticactivity. The characterizations by means of XRD, TEM, XPS, CO-TPD and H2-TPR indicate that the addition ofCo could decrease the particle size of active metal, increase active sites on the surface of methanation catalyst, improvethe chemisorption of CO and enhance the reducibility of methanation catalysts. Additionally, the special interaction betweenCo species and Ni species is likely favorable for the dissociation of adsorbed CO on the surface of catalyst, and this mayalso contribute to the high activity of 5Co-Ni/SiC catalyst for CO methanation reaction. For 5Cu-Ni/SiC catalyst and 5Zn-Ni/SiC catalyst, Cu and Zn species could cover partial nickel particles and decrease the chemisorption amount of CO. These could be responsible for the low methanation activity. In addition, a 150h stability test under 2 MPa and 300 oCshowed that 5Co-Ni/SiC catalyst was very stable for CO methanation reaction.

한,중,일 국책연구기관의 정책제언과 정부정책과의 상호반영에 대한 연구 -2차 북핵문제를 중심으로-

( Xiang Lan Cai ),류경아 ( Kyung A Ryu ) 연세대학교 통일연구소 2013 통일연구 Vol.17 No.1

이 연구는 북핵문제를 둘러싼 한?중?일 3개국의 정책과 입장의 차이를 각국 정부출연 연구기관의 정책연구와 정부정책과의 상호반영을 통해 고찰하고 있다. 이를 위해 각국에서 외교와 안보 분야의 정부 운영 및 출연 연구기관을 두 곳씩 선정하여 이들 기관이 2차 북핵위기를 주제로 발간한 92편의 정책연구를 분석(content analysis)하였다. 싱크탱크들의 정책연구는 정부의 입장을 대변하거나 정당화하는 기능도 하지만 정부정책을 선도하거나 비판하는 경향도 나타났다. 싱크탱크의 정책연구와 정부정책과의 상관 비율을 측정한 결과, 선택된 자료에 의하면 중국은 모두 일치한 것으로 나타났으며 한국도 일부를 제외하고 대부분 일치하는 경향을 보였다. 일본의 경우 납치문제 해결에 대한 언급빈도가 정부의 추진강도와 다소 괴리를 나타냈으며, 핵문제보다는 미사일문제 연구에 대한 비중이 높았다. 이러한 연구결과는 결국 북핵문제 해결에 대한 효율성을 제고하기 위해서는 동북아 3국간 및 각국 내부의 의견수렴이 선행돼야 함을 시사하며 싱크탱크와 정부정책과의 상호관계에 대한 후속연구에 기여하는 바가 없지 않다고 평가된다. This study examined the policy and positions differences among three countries (South Korea, China and Japan) regarding the North Korean nuclear issue, by analyzing the contents` interactions between government policies and governmental think tanks policy researches. For each country, two government-operated or supported think tanks in the field of diplomacy and security were selected, and 92 policy research papers concerning the second North Korean nuclear crisis were analyzed. Policy researches performed by think tanks have played roles in leading or criticizing government policies as well as speaking for or justifying government``s positions. By measuring the ratio of mutual reflection between policy research and government policies, the following results were obtained. According to the data in this study, think tanks and government in China took the same position. In South Korea, most policy researches, excluding some proposals, took the same position with the government. Although Japan government put emphasis on the kidnapping issue, in the think tanks of Japan, researches on missile-related problems were more than the nuclear issue. These results imply that it is necessary to share ideas of inter(government-think tanks) and intra countries, South Korea, China and Japan to solve the North Korean nuclear issue. It is expected that these findings will contribute to follow-up researches on the correlation between think tanks and government policy.

Novel calcineurin interacting protein-2: the functional characterization of CNP-2 in Caenorhabditis elegans

( Xiang Lan Cai ),( Min Ko Kyung ),( Gunasekaran Singaravelu ),( Joohong Ahnn ) 생화학분자생물학회 2008 BMB Reports Vol.41 No.6

Dammarane-type saponins from heat-processed Gynostemma pentaphyllum show fortified activity against A549 cells

Xiang-Lan Piao,Qian Wu,박서영,Dao-Jin Chen,Huimin Liu,Jing Yang 대한약학회 2013 Archives of Pharmacal Research Vol.36 No.7

An ethanol extract from heat-processedGynostemma pentaphyllum showed more potent cytotoxicactivity against human lung adenocarcinoma A549 cellsthan that of raw G. pentaphyllum. Four constituents wereisolated from heat-processed G. pentaphyllum using resinHP-20, silica gel and reversed ODS column chromatography. They were identified by mass and NMR spectra asdamulin A and damulin B, gypenoside L and gypenosideLI, respectively. To evaluate the efficacy of these fourconstituents, the MTT cytotoxicity assay was performedusing A549 cells. Based on the structure of these fourconstituents, the results indicate that the hydroxyl group inC-2 and double bond in C20(21) and C20(22) positions areof importance in inhibition of A549 cell proliferation.

Estrogenic Activity of Furanocoumarins Isolated from Angelica dahurica

Xiang Lan Piao,유혜현,김현영,Tak Lim Kang,황귀서,박정일 대한약학회 2006 Archives of Pharmacal Research Vol.29 No.9

In our efforts to discover novel phytoestrogens to treat menopausal symptoms, eleven furanocoumarins were isolated from Angelica dahurica and tested for their estrogenic activity on the Ishikawa cell line. Among the compounds tested, 9-hydroxy-4-methoxypsoralen and alloisoimperatorin showed strong abilities to induce alkaline phosphatase (AP) with EC50 values of 1.1 and 0.8 μg/mL, respectively, whereas the other nine furanocoumarins were weakly or only slightly active.

Rapid Identification and Characterization of Antioxidants from Ligularia fischeri

Xiang-Lan Piao,Xiao-Yuan Mi,Yan-Ze Tian,Qian Wu,Hui-Shan Piao,Zhikai Zeng,Xiangshu Piao,Ding Wang 대한약학회 2009 Archives of Pharmacal Research Vol.32 No.12

The objectives of this study were to investigate the radical-scavenging activity of Ligularia fischeri on oxidative damage by the radical 1,1-diphenyl-2-picrylhydrazyl (DPPH) and to rapidly identify the active components using the bioassay-linked fractionation method. The MeOH extract and fractions of CH2Cl2, BuOH, and H2O from L. fischeri showed DPPH radical-scavenging effects in a dose-dependent manner (p < 0.01). In particular, the BuOH fraction had the most effective (p < 0.05) antioxidative capacity. The active constituents from the BuOH fraction of L. fischeri were rapidly isolated by bioassay-linked HPLC method and identified as hyperoside and 2''-acetylhyperoside with potent antioxidant effects against the DPPH radical, with IC50 values of 1.31 and 7.09 μg/mL, respectively. They have not been reported from L. fischeri yet.

Simultaneous Determination of Flavanone Glycosides in the Fruit of Citrus paradisi and C. grandis by HPLC-PDA

Xiang-Lan Piao,Qian Wu,한샘,김현영,이상현 한국생약학회 2011 Natural Product Sciences Vol.17 No.4

An HPLC (high-performance liquid chromatography)-PDA (photodiode array) detection method was established for the determination of naringin, hesperidin and neohesperidin in the fruit of Citrus paradisi and C. grandis. The flavonoids were separated in less than 20 min using an YMC RP 18 column with isocratic elution using acetonitrile and water (23 : 77, v/v) at a flow rate of 1 ml/min, and a PDA detector. The levels of naringin, hesperidin and neohesperidin were 1345.92, 950.62, and 2078.82 ?g/g, respectively, in the peel, and 102.43, 59.13, and 86.68 ?g/g, respectively, in the flesh of C. paradisi. In C. grandis, the levels of naringin, hesperidin and neohesperidin were 3530.56, 80.00, and 5.26 ?g/g, respectively, in the peel, and 59.59, 7.43, and 38.41 ?g/g, respectively, in the flesh. The total content was highest in the peel, reaching 0.44% and 0.36% in C. paradisi and C. grandis, respectively, while the flesh contained only 0.025% and 0.011%, respectively. Therefore, the peels of C. paradisi and C. grandis are necessary for the processing and utilization of flavonoids.

디지털콘텐츠 불법복제 행동에 관한 연구

장향란(Xiang-lan Zhang),심민우(Minwoo Shim),김광용(Gwangyong Gim) 한국IT서비스학회 2010 한국IT서비스학회지 Vol.9 No.4

Digital content piracy has been shown to be an emerging societal problem, However, Studies on digital content piracy are very limited. In this paper, we try to find whether Theory of Planned Behavior(TPB) can explain the online digital content piracy in China. In addition to the finding of TPB's usefulness, We also examine the cross-cultural differences between Korea and China in behavior towards online digital content piracy. we argue that cultural factors moderate the strength of the relationships in the TPB model in online digital content piracy. we use a theoretical model of behavior based on the framework of the TPB(Theory of Planned Behavior) and Hofstede's national cultural dimensions. Our results indicate that the general TPB(Theory of Planned Behavior) model of software piracy is broadly applicable to digital content piracy in China. Our findings also show that most of the hypothesized moderating effects of national cultural factors were found to be significant.