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 : 이장순(Lee, Jang-Soon) (검색결과 23 건)
- 무료
- 기관 내 무료
- 유료
-
이장순(Jang-Soon Lee),문태형(Tae-Hyoung Mun) 한국무역연구원 2022 무역연구 Vol.18 No.6
Purpose – This study compares the financial statements of major Korean and US companies in order to solve the limitations of drawing conclusions only through inferences through statistical analysis without drawing conclusions from previous studies by Mun Tae-hyoung and Lee Jang-soon (2018). Design/Methodology/Approach – For companies listed on the Korean stock market, in order to confirm the correlation between net income, net asset value, and the market capitalization of financial statements, first, the growth rate of the Korean KOSPI and the US DJGI was compared, and then similar indicators of representative companies are compared. Findings – As a result of comparison, the profitability of similar companies in the US was higher than that of Korean companies, and it was possible to verify that this was caused by the fact that US companies had higher profitability than Korean companies in previous studies. However, in the comparison of total capital and tangible and intangible assets, some obtained the same results as the inferences of previous studies, but some showed results that did not match such inferences. Research Implications – Lev & Gu (2016), in their book “The End of Accounting and the Path Forward for Investors and Managers”, suggest that intangible assets, the most important assets in modern companies, are not shown in financial statements as one of the reasons for the end of accounting. This study confirms the claim that it is not. To this end, it is thought that the meaning of this study can be given by examining the differences in the accounting methods between Korea and the United States.
-
이장순(Jang-Soon Lee) 한국관세학회 2015 관세학회지 Vol.16 No.1
Exporting companies are forced sometimes to make a decision, for example, in front of tax matters. Most companies including exporting companies run their business on an ongoing basis. However, tax Authorities levy taxes in order to finance the government administration by setting tax period, and enterprises manage accounting according to their period of goods and services provided which leaves a question as to when is right time for VAT, income tax etc. Especially, it becomes sensitive when tax law is amended or tax is waived because the tax amount is calculated differently according to the period where profit and loss is imputed. And this also invites issues as to when is the right time for extinctive prescription, deduction period of carried loss, collection period of tax evasion. This study suggests a way how the exporting companies manage accounting in various aspects such as profit and loss imputed period, total income and related expenses imputed period, goods delivery time under VAT law. A legal review and analysis of cases and guidelines of Nations Tax Authorities are employed for this study.
-
-
-
유채박 단백질의 정제조건에 따른 이화학적 성질과 기능성에 관한 연구
이장순(Jang-Soon Lee),김효선(Hyo-Sun Kim),김충희(Chung-Hee Kim),정용현(Yong-Hyun Jung),강영주(Yeung-Joo Kang) 한국식품영양과학회 1991 한국식품영양과학회지 Vol.20 No.6
국내산 Brassica napus, var. Youngsan종 유채단백질의 추출용매 및 공정차이에 따른 이화학적 성질 및 기능성에 대하여 조사하였다. 각 공정별로 얻어진 유채단백질은 정제가 잘 될수록 황색도와 표면소수성이 개선되었다. SDS-PAGE 분석결과 9개의 band가 나타났으며 상당부분이 1.96~1.58×10⁴dalton 분자량으로 구성되었고, EDTA 혼합용매로 추출한 경우 저분자량 band가 거의 나타나지 않았다. 아미노산 함량은 정제에 따라 약간씩 높았으나 EDTA 혼합용매로 추출한 단백질에서는 전체적으로 상당히 낮았다. EDTA 혼합용매로 추출한 단백질에서의 용해도가 1% SHMP로 추출한 단백질과 매우 다르게 나타났으며, 동점도는 정제가 잘 될수록 낮은 값이었다. 수분 흡수력과 거품성은 큰 차이가 없었으며, 유흡수력과 에멀젼 활성도는 대조구 보다 약간씩 증가하였으며 대조구에 비하여 다른 모든 처리구의 칼슘에 대한 반응성이 민감하였다. 열응고성은 EDTA 처리구만 높았고 나머지 모든 처리구에서는 상당히 낮은 값으로서 열안정성이 높게 나타났다. We investigated the physicochemical and functional properties of rapeseed(Brassica napus var. Youngsan) protein prepared by combining various solvent and purification procedures, such as ultrafiltration(UF) concentration and acid-washing. The lightness value(Y_(CIE)) of each protein was gradually improved and its hydrophobicity increased by the degree of purification. The analysis of each protein by sodium dodecyl sulfate-polyacrylamide gel electrophoresis (SDS-PAGE) had nine bands revealed without difference, the considerable portion of which were of 1.96~1.59×10⁴ dalton molecular weight. The content of amino acid increased a little more in the other processed proteins than in the control, and decreased considerably in the proteins extracted by the mixed solvent of 1% sodium hexametaphosphate(SHMP) and 0.25M ethylene diamine tetraacetic acid (EDTA). The better proteins were purified, the lower the kinematic viscosities were in their values. The water absorption and foaming properties were scarcely different according to the processes. The oil absorption and the emulsion activity index normally increased according to the degree of purification. The properties of heat coagulation revealed high values only in the proteins processed by EDTA while they showed considerably low values the other proteins.
-
-
이장순(Jang-Soon Lee) 한국관세학회 2014 관세학회지 Vol.15 No.4
Korea not only adopted KIFRS but also established general accounting principles and SME accounting principles in order to ease accounting processing. But companies engaged in international trade suffers a problem in choosing which accounting standard and when revenue is recognised in various types of international commercial transactions. Therefore this study went on to find difference among the three accounting standards in terms of revenue recognition and found that there is little difference. And further investigated revenue recognition point in international trade based on EXW, F Group, C Group and D Group under Incoterms 2010. This study illustrated transaction cases by each Group so that the international traders easily understand the point of revenue recognition.
-
두릅나무抽出物이 Alloxan으로 誘發된 家兎의 高血糖에 미치는 影響
이명렬(Myung-Yul Lee),이장순(Jang-Soon Lee),서화중(Hwa-Jong Sheo) 한국식품영양과학회 1988 한국식품영양과학회지 Vol.17 No.1
Effect of Aralia elata extract on experimentally alloxan-induced diabetes in rabbits and toxicity of mouse were studied; LD_(50) of Aralia elata extract (A. E. E.) was 5.5g/㎏ intraperitoneally in mice. A. E. E. 800㎎/㎏ exhibited more excellent hypoglycemic effect after 6 days and 14 days in 200㎎/㎏, compared to the control group.<br/> Blood urea nitrogen level was significantly decreased after 6 days in 800㎎/㎏, and blood levels of total cholesterol and CPT activity were showed more significant decreasing effect in 800㎎/㎏ than 200㎎/㎏.
-
강동섭(Dong-Sub Kang),이장순(Jang-Soon Lee),강영주(Yeung-Joo Kang) 한국식품영양과학회 1990 한국식품영양과학회지 Vol.19 No.4
유채박 단백질의 이용성을 증대하기 위하여 품종별로 SHMP(sodium hexametaphosphate, PH6.9)용액에 의한 추출수율 및 추출단백질의 SDSPAGE분석, glucosinolate와 phytate 함량등을 조사하였다. 단백질 추출에 있어 모든 품종들에 대해 1% SHMP용매가 우수하며 B. campestris와 B. juncea가 대체로 우수하게 나타났지만 glucosinolate함량이 높아 실제 이용면에서 볼 때는 Halla품종이 가장 우수하다고 생각된다. 전기영동분석에서는 대체로 분자량이 낮은 단백질들이 많이 나타나고 있으며 특히 Halla품종과 B. juncea품종이 다소 다른 subunit을 갖고 있었다. glucosinolate함량은 대체로 높은 함량을 함유하고 있으며 B. juncea품종이 10㎎/g이상 함유되어 있는 반면 신품종인 Halla는 가장 낮은 함량인 7.26㎎/g을 나타냈으며 농축물도 가장 낮은 0.46㎎/g으로 이용면에 있어 가장 바람직한 품종임을 알수 있다. 또한 phytate함량은 높은 편은 아니나 2.7~4.6%정도 함유되어 대두 분리 단백질에 비해 많은 양을 함유하고 있다. Studies on protein and antinutritional factors of rapeseeds are necessary for effective utilization of defatted rapeseed meal. Proteins were extracted from seeds of several species of rapeseeds and analyzed by SDS-PAGE, and the contents of glucosinolate and phytate were determined. One percent solution extraction, and extraction yield was relatively higher for B. campestris and B. juncea than for other species. SDS-PAGE revealed that rapeseeds of most species were rich in low molecular weight proteins, and that, in particular, the proteins of B. napus var. Halla and B. juncea were composed of simpler subunits as compared with other species. The content of glucosinolate was around 10㎎/g of defatted meal for B. juncea, however, for var. Halla it was 7.26㎎/g of defatted meal and 0.46㎎/g of protein concentrate, which were the lowest values. The level of phytate was between 2.7 and 4.6% for all species tested. Our results indicate that B. napus var. Halla is the desired species for the utilization of rapeseed proteins.
-
ScienceON연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
