• Title/Summary/Keyword: 중국조정

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Analysis of the Value Relevance on International Financial Reporting Standards Fair Value in China (중국의 국제기업회계기준 공정가치의 가치 관련성 분석)

  • Kim, Dong-Il
    • Journal of Digital Convergence
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    • v.12 no.9
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    • pp.75-81
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    • 2014
  • This study is analyzed using the Shanghai stock market and Shenzhen stock market data in order to analyze the usefulness of accounting information to appear from the introduction of international accounting standards in China. Summarized the relevant previous researches for objective study approach, studied the hypothesis based on the empirical analysis and set a hypothesis as adjusting the stuffs to fix in this research model. In this study, Analyzed the hypothesis to input of detailed variables for analyzing the value relevance between periods before fair value and after fair value. Also, in this hypothesis study, analyzed and estimated to affect the quality of information the acceptant period when compare with acceptant periods and before periods of fair value. These results suggested that impact the net asset value per share and earnings per share of the company because the value of the relationship had statistically significant at the level of relevance. Therefore, in the future studies about fair value assessment, will be expected that usefulness of the enterprise value evaluation method enable to discuss it such as critical sucess factors.

A Study on the Characteristics of Chinese Arbitration System and Its Historical and Cultural Background (중국 중재제도의 특징과 그 역사.문화적 배경에 관한 연구)

  • Oh, Won-Suk;Li, Jing-Hua
    • Journal of Arbitration Studies
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    • v.24 no.2
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    • pp.161-181
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    • 2014
  • This thesis, which mainly focuses on the characteristics of the Chinese arbitration system, will mainly deal with three characteristics and analyze the causes that directly or indirectly influence them. The first characteristic is China does not recognize ad hoc arbitration. Ad hoc arbitration is the initial form of arbitration, and it occupies an important position in many countries; however, China's judicial system does not recognize it. There are many disadvantages for building a system of ad hoc arbitration in China; i. e., the arbitration system in China is undeveloped and shot-time established, and it lacks social and civil society basis, along with a credit system, which the Western ad hoc arbitration relies on. The second characteristic is the existence of excessive judicial supervision and control over arbitration in China. Judicial supervision over arbitration has been the customary practice in each country of the modern world, but sharp variation exists in the legal stipulations and the courts' attitude toward the standard to be applied in the supervision over arbitration. In China, there has always been a controversy over judicial supervision, and the standards applied in the supervision over arbitration by courts in different regions are less than identical. The last characteristic is the existence of a combination of mediation with arbitration, which is called Arb-Med in China. Such means that in the process of arbitration, the arbitrator may conduct mediation proceedings for the case it is handling if both parties agree to do so. Under the Chinese law, Arb-Med may lead to a binding and enforceable outcome. However, it has several legal disadvantages and almost no country adopts this system. China still insists that this system will go on because Arb-Med was first made in China, and its effect was proven through long-time practice in CIETAC.

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Empirical Analysis on the Substitutability or Complementary Nature of Export and Import among Korea, China, and Japan (한-중-일 수출입의 대체·보완성에 관한 실증분석)

  • Rhee, Hyun-Jae
    • International Area Studies Review
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    • v.15 no.3
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    • pp.215-237
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    • 2011
  • The paper is basically designed to reveal substitutability or complementary nature of export and import among Korea, China, and Japan by employing unit root test, cointegration technique, and vector error correction model(VECM). Empirical evidences are shown that the trading among these countries has been dominated by a complementary nature in the short run which enables it to promote trading in those countries. In the long run, however, the substitutability nature effects strongly to the trading among Korea, China, and Japan. To this end, it could be tentatively concluded that market-oriented trading policies are more effective to stimulate the export and import in those countries in the short run, while a trading policy has to be selectively implemented by the substitutability nature in the long run basis. For instance, a stability policy for exchange rates and various commercial policies could be set for a short term target. Whereas, the substitutability nature should be counted in building up a new industrial structure or in implementing FTA agreement among Korea, China, and Japan.

A Comparative Study on the Interior Design of Korean-Chinese Coffee Shop - Focusing on the Starbucks (한·중 커피전문점의 실내 공간 환경 디자인 비교 연구 - 스타벅스를 중심으로)

  • Zhou, LIng;Cho, joung-hyung
    • Journal of the Korea Convergence Society
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    • v.10 no.1
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    • pp.123-132
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    • 2019
  • As the rapid pace of modern society, people's daily life is becoming tenser and busier. We need a place to relax and to release our pressure. Coffee shops therefor become one of our best choice. With the strengthening of the expansion of the localized Starbucks coffee shop, it becomes extremely urgent for other coffee shops to enhance the space environment design to become outstanding in the coffee shop market. This paper researches and compares the indoor environment design of Starbucks coffee shops in four cities in China, namely Shanghai, Suzhou, Shenzhen and Beijing and four cities in Korea, namely Busan, Seoul, Seoul and Jeju. By comparing the design characteristics and the style of the interior environment of Korea-China coffee shops, we analyze the various elements of space design and summarize the differences in the environmental design of Korea-China Starbucks coffee shops. Moreover, we propose the strategic direction for the future design and the future development of coffee shops. The survey results show that the indoor environment design of Starbucks coffee brand mainly highlights the regional cultural characteristics. Starbucks shops utilize the fashion culture elements based on the local economic and cultural characteristics, aiming at creating a characteristic coffee brand culture and promoting the vigorous development of the coffee market.

Research on Relationship between Urbanization and Energy Consumption (중국의 도시화와 에너지 소비 관계에 대한 연구)

  • Won, Doohwan;Jung, Sukwan
    • Journal of International Area Studies (JIAS)
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    • v.22 no.1
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    • pp.91-112
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    • 2018
  • This study examined the dynamic relationship between urbanization and energy consumption in China. As an alternative to the conventional method of having the same integration of time series and large samples, ARDL method and Toda-Yamamoto causality analysis were applied. As a result, urbanization income, income, and energy consumption have a long-term stable equilibrium. Urbanization and income have a positive effect on energy consumption in the long run, but short-term changes of urbanization and income have no significant effect on energy consumption changes. The adjusted coefficient was -0.2395, which was statistically significant. In the causality test, income and energy consumption are useful to predict each other, but urbanization is exogenous because there are no causality with other variables. Since the process of urbanization in China has been proceeding slowly and deliberately by the government, it can be seen that the long-term effects of urbanization are clear and exogenous.

Localization and Subsidiary Performance of Korean Multinationals - Performance Factors by Sector and Country (한국 다국적기업 해외자회사의 현지화 수준과 경영성과 - 산업별·국가별 성과요인 비교 분석)

  • Hwang, Eunhye;Kim, Donghwan;Lee, Hongshik
    • International Area Studies Review
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    • v.20 no.3
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    • pp.81-100
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    • 2016
  • In this study we analyze the performance of overseas subsidiaries of Korean multinationals with localization in sales, purchase, and employment. We use the data of 2,116 overseas subsidiaries in 61 countries between 2008 and 2011 provided by The Export-Inport Bank of Korea. As a result, analysis shows that the effect of localization on the performance is quite different by sectors and countries which the subsidiaries have entered. In the manufacturing sector, increase of local sales has positive effect only in China, while local purchase improves the performance of the subsidiaries in developing counties excluding China. However, the subsidiaries which had made a foray to service sector in advanced countries aquired better performance with localization of sales, purchase, and employment, whereas those in China had no merit except localization of purchase.

중국인 학습자를 위한 문화교육으로서 한·중 소설 비교읽기 -4.19와 문화대혁명을 중심으로-

  • Jeon, Yeong-Ui;Eom, Yeong-Uk
    • 중국학논총
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    • no.62
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    • pp.85-100
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    • 2019
  • The article purpose is 'Reading Chinese translation text as a Korean integrated education for Chinese students'. Although number of foreign students has increased rapidly to the economic growth of Korea, the influence of Korean Wave, and the popularity of Korean popular culture like K-pop at domestic universities but the problems of their curriculum have been found in many places. Korean literary education through novel text has an important place in Korean studies, but literary education is often excluded in Korean language education as a foreign language education. Chinese students already have background knowledge of Korean translation novels through Chinese novels. They can get the learning effect as the Korean language study. Second, they can compared with Korean national violence and Chinese national violence through 'Red Revolution' and understand about Korean-Chinese understanding of the times, social and cultural phenomena, Third, they are able to study the theory of literature itself. also It was the educational purpose pursued by the humanities. Chinese students develop their Korean language skills by studying the Brothers which are translated into Korean, and we can see the similarities and differences of national violence by comparing Korea's '4.19' with China's 'Cultural Revolution' After comparing people, background, dynamics of the space where they are located, we can raise awareness of the historical and social problems of both countries. It is possible to study subjects' memories of space, change of local meaning, the formation of urban space or individual space in the text in the specific space where national violence occurs. In this way, the method of learning Korean integrated education through Brothers of the Chinese translation novels makes an opportunity to look at national violence in the Korean-Chinese space of the 1960s and 1970s. It has a subjective perspective from subordination to the nationality of the modern nation-state. This is an educational effect that can be obtained through reading a Chinese translation novel as a Korean language integrated education.

The present situation and trend of China archives science (중국(中國) 당안학(檔案學)와 현황(現況) 및 발전추세(發展趨勢))

  • Feng, Fuj-Ling
    • Journal of Korean Society of Archives and Records Management
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    • v.1 no.1
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    • pp.37-52
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    • 2001
  • 1. establishment and development of China archives science: With the centuries-old history of archives and archives management, early China archives science came into being in 1930s, and the research pushed forward by archives enterprise has made great achievements since then. 1.1 Expanding research fields: Foundation

The Influence of the Restrictions in Chinese economic growth on Korean commercial environment (중국 경제성장의 제약요인이 한국 통상환경에 미치는 영향)

  • Shong, Il-Ho;Lee, Gye-Young
    • International Commerce and Information Review
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    • v.15 no.4
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    • pp.457-479
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    • 2013
  • Through a Chinese rise, Chinese dream is actualizing as the world's great power. According to outlook of World Bank and IMF, Around 2030 China will be a great power bigger than America's economic power. The rise of China will give a huge impact to the whole world. China expands her influence through a global manufacturing base and a global market. To actualize 'Peaceful Rise' Strategy, China has many constraints. Chinese society is facing many difficult social problem due to side effects of a rapid development. Such as the spread of corruption, the severity of wealth gap, environmental degradation and energy shortage. Internationally there are containment from hegemon so-called 'China threat' dispute, Taiwan issue and territorial disputes. Western countries are hostile to China for two reasons. Based on expectations, one is China's socialist system and the other is the rising China which will compete for supremacy with Europe and America. Recent emergence of Chinese nationalism and the containment of the neighboring countries are also serious limiting factors. Domestically they have the rampant corruption in the bureaucracy, weakened capacity of Communist rule, wealth disparity due to the discriminatory economic development strategy, seriousness of rural problem, social instability, lack of social security systems and the development gap between the eastern coastal areas and western inland areas, ethnic minorities problems, the constraint of sustainable development issues due to lack of resources, environmental pollution and energy constraints. Like the former Soviet Union, China may face a dismantlement. After the rise, China may encounter possibilities of a war between great powers or a collapse of Chinese society caused by deepening internal conflict. Serious economic polarization would make peasants and urban workers, who are social vulnerable people, to turn their back to communist party and threaten the justification and the appropriateness of the ruling communist party. Chinese government will think internal system security threat is more formidable risk factor than a system security threat from the hegemon. The decline of great country comes from internal reasons rather than external reasons. To achieve peaceful rise, unification with Taiwan is an essential prerequisite. Taiwan issues are complex problems which equipped with international and domestic factors. Lack of energy resources, environmental pollution in China will bring economic crisis to Korean enterprises. Important influence to Korean economy will be a changeover of the method in economic development. It will turn the balance of investment and consumption, GDP-centered growth to consumption and environment-centered growth. Services industries including finance, environment, culture, education, health care and social welfare will grow. Change in China's growth model will give a great challenge upon the intermediate goods industry in Korea. Korea should reduce the portion of machinery, automotive, semiconductor, steel and chemical-centered export industry to China, and should increase the proportion of the service industry.

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Operation Status of Chinese Security Service Industry and Institutional Settlement Methods (중국 보안서비스산업의 운영실태 및 제도정착 방안)

  • Lee, Sangchul
    • Journal of the Society of Disaster Information
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    • v.10 no.4
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    • pp.536-547
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    • 2014
  • With the changing safety services and social order systems accompanied by the economic development and changing public security environment since the Chinese economic reform, the security service industry in China is growing daily and related problems are increasing. For the Chinese security service market to be activated, the monopoly of security services by the public security agencies must be removed. In addition, the research and development, expansion, and applications of safety and crime prevention technologies regarding the safety and protection of exhibition, sales, culture, sports, commerce activities, combinations of safety technologies and crime prevention processes, the provision of relevant technical operations, and the expansion of security service areas are required. Furthermore, the administration rights, property rights, and business management rights of security companies must be separated, the security headquarters must be integrated and coordinated for optimization of various resources solely by market needs, and their rights and affiliation relations must be clear. Besides, the competitiveness of security companies in the security service market must be enhanced by unifying the business management, and optimizing and sharing their resources. The security service ordinances of China that have been implemented now must be applied realistically, methods to activate the true market economy for security services must be researched, and various ordinances related to security services must be realigned in line with the characteristics of security services. Finally, for the mutual cooperation system between public and private security services, the public security agencies must acknowledge the importance of private security services and the status of security service providers in crime prevention and social order maintenance. They must establish partnership relations with each other beyond the unilateral direction and management system for security services and drive with positive attitudes the security service industry which is still in its infancy.