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China's Government Audit and Governance Efficiency of Companies: Analyses of Listed Companies Controlled By China's Central State-Owned Enterprises (중국의 정부감사와 기업의 관리효율성 : 중국 중앙기업 상장자회사 분석)

  • Choe, Kuk-Hyun;Sun, Quan
    • International Area Studies Review
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    • v.22 no.4
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    • pp.55-75
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    • 2018
  • In China, different from the private enterprises or the locally-administered state enterprises, central state-owned enterprises generally spread over cornerstone industry which is greatly influenced by the public policy, which results in the objective existence of government influence in their productive activities. As the strategic resource, listed companies controlled by central state-owned enterprises, mostly distributed in the lifeblood and security of key industries. Therefore, listed companies controlled by central state-owned enterprises' governance efficiency play an important role in optimal allocation of state-owned assets, improve capital operation, improve the return on capital, and maintain state-owned assets safety. As the immune systems of national governance, the government audit strengthen the supervision of listed companies controlled by central state-owned enterprises in case of the loss of state-owned assets and significant risk events occur, to ensure that the value of state-owned assets. As an important component of national governance, government audit produced in entrusted with the economic responsibility of public relationship. Government audit can play an important role in maintaining financial security and corruption, and also improve listed company's accounting stability and transparency. While government audit can improve governance efficiency and maintain state-owned assets safety, present literature is scarce. Under the corporate governance theory and the economical responsibility theory, the thesis select data from 2010-2017 to verify the relationship between government audit and listed companies controlled by central state-owned enterprises' corporate performance. Results show that listed companies controlled by central state-owned enterprises are more likely to be audited by government of poor performance. Results also show that the government audit will have a promoting effect on listed companies controlled by central state-owned enterprises, and through to the improvement of the governance efficiency will enhance its companies' value. The results show that China's government audit has appealing role in accomplishing central state-owned enterprises to realize the business objectives and in promoting the governance efficiency.

The characteristics of capital city plan of the BianLieng palace, the Dongjing Walled Town (東京城), the Northern song Dynasty (북송 동경 변량성의 조영과 특징)

  • Dashu, Qin
    • Korean Journal of Heritage: History & Science
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    • v.45 no.3
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    • pp.114-159
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    • 2012
  • The Northern Song Dynasty Period (北宋時代) was a drastic transitional era in all aspect of Chinese society including the politico-economic system, ideology and cultural trait. These changes that began in the late Tang (唐) Dynasty Period accomplished in the Northern Song Dynasty. In this phase, the fundamental change influenced in all institutional area; and among them, the capital city planning and its associating building technology to pile stone walls shows one of the significant change of those time. Based on the geographical factor, confluences of many rivers, the Kaifeing (開封) area where the BianLieng palace had developed as a political and economical centre since the Tang Dynasty when the Grand Canal was constructed. According to archaeological researches, the central city structure of Dongjing Walled Town was begun to plan in the late Tang Dynasty and formed in Five Dynasties. The fundamental functional change of city completed in the Midnorthern Song Dynasty. In spite of the relatively late beginning of archaeological investigations to Kaifeng Walled Town and Dongjing Walled Town due to unfavourable natural environment, excavations inaugurated since 1981 have achieved the significant investigations including the actual measurement and excavation to the outer wall, the preliminary excavation to the inner city area, the investigation and excavation to the royal palace of Song and the survey to the royal palace of King Zho in the Ming (明) Dynasty. These surveys have provide important data to reconstruct the 변량 palace, and elucidate the characteristics of city plan in the Dongjing Walled Town and the institutional change of capital city plan of the Northern Song Dynasty. The basic layout of Dongjing Walled Town reflect the realisation of ideality of the late Chinese medieval capital city structure that establish the commercial and economic centre based on the intensification of emperor's power by means of the organisation of ethical institution and the development of commercial economy. Firstly, the central place of the Kaifeng area is encircled with triple walls. This emphasise the authority of emperor located on the summit in the hierarchical ethic system succeeding to the main capital city plan of the late phase of ancient China. Secondly, the location of Dongjing Walled Town was decided by the transport network and the commercial function and defence function. Thirdly, this site shows the change of city structure and landscape of the Northern Song Dynasty. The closed Fengri (坊里: block) system transferred the open Jiexiang (街巷: road) system. Fourthly, the capital city was characterised by the free market trade and the diversification of market place. Fifthly, a convenient transport network in the Bian River, a centre of the Grand Canals, enabled to construct the Kaifeng Walled Town. Therefore, the Northern Song Dynasty continuously accomplished the developed water system as concerning about the utilisation of waterways after the construction of city.

A Study on the Transitional Aspects in Korean Gardens that Reflected of the Korean Folk Village 'Oeam-Ri' (외암리 민속마을에 나타난 한국정원의 전환기적 양상)

  • Lee, Won Ho
    • Korean Journal of Heritage: History & Science
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    • v.42 no.1
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    • pp.100-121
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    • 2009
  • This study is subjected to those gardens of the Korean Folk Village 'Oeam-Ri' designed in 1920s. - transitional period of traditional gardens - and define socio-cultural change's influences and through documents on garden design, descendant's testimony and measured drawings, to understand that period's garden culture's characteristics according to garden design elements. This study applied following analysis methods and procedures to derive out characteristics of transitional garden culture. Analysis on socio-cultural characteristics in 1920s. Analysis on actual condition of transitional garden's design. In this point Outline of the Garden, Space formation, Garden designing elements are (1) water landscape, (2) plant, (3) structures, (4) paving, to derive out characteristics of the transitional garden. The results follow as below; First, during the transitional period 1920s, the economical development, fueled by opening nation's door to foreign countries and indication of collapse of statue systems together with idea of practical science and Enlightenment Thought, was element of changes in garden style. Second, Garden Designers of transitional gardens in 'Oeam-Ri' were limited to upper class of the society. They were wealthy enough to maintain their high social statue in rapidly changing society. As results, tendency of returning to nature developed gardens located in a site of scenic beauty and development of geographical features arranging techniques, and also showed copying foreign styles. Third, arrangement of garden and space composition, in most cases, composed of buildings and yards. Changes in water landscape features and garden spaces are centered to main-yard. Major changes of the garden spaces are water landscapes and plants that showing foreign influences. Fifth, scenic appearance techniques appears with dense garden space and emphasizing visual scenic view. Sixth, the characteristics of transitional garden design techniques are development of geographical feature arranging techniques, changes and mixture of the materials and garden types, emphasizing garden's decorative beauty, change of concept of yard within house into garden, changes from 'borrowing of landscapes' to 'selecting landscapes', changes of front garden from emptiness to fullness, changes of attitudes of enjoying gardens from 'staying calm in the garden' to 'moving or walking in the garden', changes to inner-oriented view, and changes from 'just watching and enjoying the nature' to 'enjoying specific objects'. This study is one of the efforts to restore the identity of Korean Traditional Garden by approaching and observing modern era which function as bridge between tradition and present day, and we observed transitional aspects of changes of traditional garden into modern garden. Hereafter, more studies will be needed to Modern Garden Design be recognized as part of Korean Garden Design History and these would be author's next assignment.

The Customary Employment of So Dalguji(Ox-Cart) among the Old Generation in a Mountain Village and its implication (산간농촌 노년층의 소달구지 이용관행과 그 의미)

  • Son, Dae Won
    • Korean Journal of Heritage: History & Science
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    • v.44 no.4
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    • pp.42-55
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    • 2011
  • The basic approach of this study was to take the theory of cultural fluctuations to investigate the early modern and modern patterns of the use of ox carts and@ the social and economic appropriateness and cultural significance of ox carts. The study chose a village that was the only place that used ox carts in Bugye-myeon. The findings will help to understand how traditional cultural elements would continue or change according to the natural, geographical, economical, and cultural characteristics of a village. Located in Gaho-2-ri, Bugye-myeon, Gunwi-gun, Gyeongbuk Province, Dongrim Village started to use ox carts during the Japanese rule and replaced the traditional version with an improved one in 1972 when a reservoir was built. Until the 1970s, they used ox carts to carry agricultural products and luggage and to visit the markets in distant Bugye-myeon or Gunwi-eup. In the early 1980s when a cultivator was first introduced into the village, ox carts gradually disappeared in the village and eventually remained as a mere means of transportation. As the younger generations were active in introducing modern means of transportation, a cultivator became the main means of transportation in the village in the 1980s and a truck since the latter half of the 1990s. Despite those changes, however, the elderly in their seventies or older continued to use ox carts. With aged labor and inability to use modern means of transportation, they grew cows and oxen to cultivate the inclined fields and gain easy access to fields distributed in distant locations and continued to ox carts through reform. In Dongrim Village, the heritage of using reformed ox carts is the practice of appropriate technology by the old farmers and a cultural representation of an aged agricultural society. That is, the elderly recognized the appropriateness and practicality of traditional culture and renewed a traditional means of transportation called an ox cart. The phenomenon of the old men and women frequently using ox carts in an agricultural village in the mountain with geographical limitations has settled down as a cultural representation of the elderly in Dongrim Village. The continuing usage of ox carts in Dongrim Village is attributed to the fact that ox carts well suit the natural, geographical, and economic aspects of the village and the cultural inertia of the elderly with the aging of the farmers. Thus it is once again shown that human beings transmit and alter culture according to their overall situations and conditions.

Evaluation of the usefulness of prone position for reducing the image distortion due to respiration in PET/CT (PET/CT 검사 시 호흡에 따른 영상 왜곡 감소를 위한 엎드린 자세의 유용성 평가)

  • Lee, Han Wool;Kim, Jung Yul;Choi, Yong Hoon;Lim, Han Sang;Kim, Jae Sam
    • The Korean Journal of Nuclear Medicine Technology
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    • v.23 no.1
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    • pp.59-63
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    • 2019
  • Purpose The motion due to respiration of patients undergoing PET/CT is a cause of artifacts in image and registration error between PET and CT images. The degree of displacement and distortion for tumor, which affects the measurement of Standard Uptake Value (SUV) and lesion volume, is especially higher for tumors that is small or located at the base of lungs. The purpose of this study was to evaluate the usefulness of prone position in the correction of image distortion due to respiration of patients in PET/CT. Materials and Methods The imaging equipment used in this study was PET/CT Discovery 600 (GE Healthcare, MI, USA). 20 patients whose lesions were identified in the middle and lower lungs from May to August 2018 were enrolled in this study. After acquiring whole body image in the supine position, additional images of the lesion area were obtained in the prone position with the same conditions. SUVmax, SUVmean, and volume of the lesion were measured for each image, and the displacement of the lesion on PET and CT images were measured, compared, and analyzed. Results The SUVmax, SUVmean, and volume, and displacement of the lesion were $4.72{\pm}2.04$, $3.10{\pm}1.38$, $4.68{\pm}3.20$, and $4.64{\pm}1.88$, respectively for image acquired in the supine position and $5.89{\pm}2.42$, $3.97{\pm}1.65$, $2.13{\pm}1.09$, and $2.24{\pm}0.84$, respectively for image acquired in the prone position, indicating that, for all the lesions imaged, SUVmax and SUVmean were higher and volume and displacement were smaller in the images acquired in prone position compared to those acquired in supine one(p<0.05). Conclusion These results showed that the prone position PET/CT imaging improves the quality of the image by increasing the SUV of the lesion and reducing the respiratory artifacts caused by registration error between PET and CT images. It is considered that the PET/CT imaging in the prone position is helpful in the diagnosis of the disease as an economical and efficient methods that correct registration error for the lesions in basal lung and reduce artifacts.

A Study on the Cost Reduction Strategy of Aviation Ammunition (항공탄약 구매 비용 절감 방안에 관한 연구)

  • Kim, Yu-Hyun;Eom, Jung-Ho
    • Journal of National Security and Military Science
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    • s.15
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    • pp.57-86
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    • 2018
  • The ROKAF has been training for a number of exercise for victory in the war, but the lack of aviation ammunition has become a big issue every year. However, due to the limitation of defense resources, there are many difficulties in securing and stockpiling ammunition for the war readiness. Therefore, there is a need to find a way to secure aviation ammunition for war readiness in a more economical way, so In this study, we analyze the precedent research case and the case of the reduction of the purchase cost of weapon system of other countries, and then I have suggested a plan that is appropriate for our situation. As a result of examining previous research cases for this study, there were data that KIDA studied in 2012, Precision-guided weapons acquisition cost reduction measures pursued by US Air Force And the use of procurement agencies that are being implemented by NATO member countries. Based on this study, the following four measures were proposed to reduce the purchase cost of aviation ammunition. First, the mutual aid support agreement was developed to sign the ammunition joint operation agreement. Second, join the NATO Support & Procurement Agency (NSPA) Third, it builds a purchasing community centered on the countries operating the same ammunition Fourth, participating in the US Air Force's new purchase plan for ammunition and purchase it jointly. The main contents of these four measures are as follows. 1. the mutual aid support agreement was developed to sign the ammunition joint operation agreement. Korea has signed agreements on mutual logistics support with 14 countries including the United States, Israel, Indonesia, Singapore, Australia, and Taiwan. The main purpose of these agreements is mutual support of munitions and materials, also supporting the training of the peace time and promoting exchange and cooperation. However, it is expected that there will be many difficulties in requesting or supporting mutual support in actual situation because the target or scope of mutual aid of ammunition is not clearly specified. Thus, a separate agreement on the mutual co-operation of more specific and expanded concepts of aviation ammunition is needed based on the current mutual aid support agreements 2. join the NATO Support & Procurement Agency (NSPA) In the case of NATO, there is a system in which member countries purchase munitions at a low cost using munitions purchase agencies. It is the NATO Purchasing Agency (NSPA) whose mission is to receive the purchasing requirements of the Member Nations and to purchase them quickly and efficiently and effectively to the Member Nations. NSPA's business includes the Ammunition Support Partnership (ASP), which provides ammunition purchase and disarming services. Although Korea is not a member of NATO, NSPA is gradually expanding the scope of joint procurement of munitions, and it is expected that Korea will be able to join as a member. 3. it builds a purchasing community centered on the countries operating the same ammunition By benchmarking the NSPA system, this study suggested ways to build a purchasing community with countries such as Southeast Asia, Australia, and the Middle East. First, it is necessary to review prospectively how to purchase ammunition by constructing ammunition purchasing community centered on countries using same kind of ammunition. 4. participating in the US Air Force's new purchase plan for ammunition When developing or purchasing weapons systems, joint participation by several countries can reduce acquisition costs. Therefore, if the US Air Force is planning to acquire aviation ammunition by applying it to the purchase of aviation ammunition, we will be able to significantly reduce the purchase cost by participating in this plan. Finally, there are some limitations to the method presented in this study, but starting from this study, I hope that the research on these methods will be actively pursued in the future.

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Ecological Characteristics of Termite(Reticulitermes speratus kyushuensis) for Preservation of Wooden Cultural Heritage (목조문화재의 보존을 위한 한국산 흰개미의 생태적 특성 연구)

  • Lee, Kyu-Shik;Jeong, So-Young
    • Korean Journal of Heritage: History & Science
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    • v.37
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    • pp.327-348
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    • 2004
  • In this study, after analyzing several local climate characteristics of South Korea, I validated distribution, invasion, foraging, underground activities, attack season as ecological characteristics and also temperature, relative humidity, and tree species as preference characteristics of Korean termites (Reticulitermes speratus kyushuensis Morimoto). Especially, southern part of the Korean peninsula is a suitable area for inhabitation and motion of termites holding same ecological characteristic like R. speratus kyushuensis. Busan is a neighboring district at field distribution north limiting temperature of Coptotermes formosanus Shiraki and Chuncheon is a passing area through the Korean Peninsula of field distribution north limiting temperature of Reticulitermes speratus Kolbe. The termite attack of wood devices was about 34.5% for 3 years in the forest of Jongmyo. Although the attack rate of termite increased each year, the detection rate decreased and the missing rate was high by degrees. I confirmed a foraging habits which is a part of termite colony was a role of continuous decomposition and another was a role of new food hunt as experimental results. The foraging termites were found under ground at Jongmyo in Seoul from April to November in the 2001 and the most active period was on July and August. The termite invasion rate of bait station increased in every monitoring. Through the increasing attack rate of bait station during 2nd monitoring (November, 2000) and 3rd monitoring(March, 2001), I confirmed that termites moved into the deep underground in winter, and were working continuously to forage. R. speratus kyushuensis inhabiting at the Korean Peninsula is a species which has food consumption rate with higher temperature. The termite revealed the greatest amount of food(filter paper) at $30^{\circ}C$(90% RH), but showed increasing death rate at over $32^{\circ}C$. Also, survival rate of this termite was 97% at 84% RH($30^{\circ}C$), but killed 100% at 52% RH($30^{\circ}C$) and 70% RH($30^{\circ}C$). For wood feeding, this was observed the preference in a pine tree(Pinus densiflora) above all others. Survival of termites was high(87%) at a pine tree, but low(13.5%) at a paulownia tree(Paulownia coreana). In this study, I presented the biological characteristic of termite(R. speratus kyushuensis Morimoto) and confirmed the deterioration degree of termite on wooden cultural heritage in Korea. Depending on climate and soil temperature, each area in the southern part of the Korea Peninsula, has some different active period and different distribution of R. speratus kyushensis. With these results, I expect that this report helps to prepare the integrated pest management(IPM) of the termite on wooden cultural heritage in Korea, and it may help to reduce the economical loss from termite damage in Korea.

The Growth Performances and Soil Properties of Planted Zelkova serrata Trees according to Fertilization in Harvested Pinus rigida Plantation over 6 Years after Planting (조림지 시비 처리에 따른 리기다소나무 벌채지 내 식재 6년 후 느티나무 조림지 토양 및 조림목 생장 특성)

  • Yang, A-Ram;Cho, Min Seok
    • Journal of Korean Society of Forest Science
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    • v.108 no.1
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    • pp.29-39
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    • 2019
  • The objective of this study was to suggest a suitable amount of fertilizer using the changes in growth performances and soil properties for improving survival and quality of Zelkova serrata trees in a harvested Pinus rigida plantation. One-year-old containerized seedlings of Z. serrata were planted with the density of 3000 seedlings $ha^{-1}$ in end of March 2011 at Gwangneung experimental forest, Pocheon. Solid compound fertilizer (N:P:K=3:4:1) were applied yearly in three amounts (control: no fertilization, F1: $180kg\;ha^{-1}$, and F2: $360kg\;ha^{-1}$) every May from 2011 to 2013. We analyzed soil properties before (2011) and after (2012 and 2017) fertilization. And we measured the root collar diameter and height of Z. serrata trees from 2011 to 2016, and then calculated H/D ratio and stem volume. Soil properties at Z. serrata plantation did not show difference according to fertilization level in every investigation year. As time passed after planting, however, concentrations of total nitrogen and available phosphorus were increased from decreased. The growth of root collar diameter, height and stem volume of Z. serrata trees at F2 plot were significantly higher those at the other plots after only 2 years of fertilization. Because Z. serrata tree demand to more nutrient during the early growing period. The survival rate of Z. serrata trees at control plot was significantly lower than that at the other plots. This might be due to Z. serrata trees at control plot had not the upper hand from competition with vegetation at the early in planting. However, the growth of height and stem volume of Z. serrata trees between F1 and F2 plots did not show difference over 6 years after planting. Consequently, we could suggest that Z. serrata trees need to F1 fertilization level for considering improving survival and quality of Z. serrata trees and economical efficiency of plantation managements after harvesting P. rigida plantation.

Graft-taking and Growth Characteristics of Grafted Cucumber(Cucumis sativus L.) Seedlings as Affected by Light Quality and Blink Cycle of LED Modules (LED 모듈의 광질 및 점멸주기에 따른 오이접목묘의 활착 및 생장 특성)

  • Kim, Hyeong Gon;Choi, Yu Hwa;Kim, Yong Hyeon
    • Journal of Bio-Environment Control
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    • v.28 no.2
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    • pp.143-149
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    • 2019
  • This study was conducted to investigate the graft-taking and growth of grafted cucumber seedlings as affected by light quality and blink cycle of LED modules. Four light quality treatments, namely blue, red, blue+red, white LED and four blink cycle levels of 5s/5s, 7s/3s, 9s/1s and control were provided to investigate the effect of lighting quality and blink cycle on the graft-taking and growth of grafted cucumber seedlings. Photoperiod for the control was 12/12 h. Photosynthetic photon flux, air temperature, and relative humidity for healing were maintained at $100{\mu}mol{\cdot}m^{-2}{\cdot}s^{-1}$, $25^{\circ}C$, and 90%, respectively. There was no significant difference in graft-taking of grafted cucumber seedlings according to light quality except the blue LED with the blink cycle of 5s/5s. Regardless of the blink cycle, there was no significant difference in graft-taking of cucumber seedlings healed under red, blue+red, and white LED modules. These results implied that the effects of light quality and blink cycle on the graft-taking were not significant. Differences in the leaf length, leaf area, and fresh weight of cucumber seedlings healed blue or red LED with the blink cycle of 9s/1s were found to be significant. There was no significant effect of the blink cycle on the growth of cucumber seedlings healed under white LED modules. The prices of white LED are gradually falling due to increased demand. Considering the manufacturing unit price of white LED modules, the cost savings of 10-15% are expected as compared to the conventional blue/red LED modules. Therefore, it was concluded that the use of white LED modules will be economical as an artificial lighting sources for healing of grafted seedlings.

Microbial community analysis of an eco-friendly recirculating aquaculture system for olive flounder (Paralichthys olivaceus) using complex microbial probiotics (복합미생물 프로바이오틱을 이용한 환경친화적 넙치 순환여과양식시스템에서의 미생물군집 분석)

  • Rhee, Chaeyoung;Kim, Haham;Emmanuel, S. Aalfin;Kim, Hong-Gi;Won, Seonghun;Bae, Jinho;Bai, Sungchul C.;Koh, Sung-Cheol
    • Korean Journal of Microbiology
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    • v.54 no.4
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    • pp.369-378
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    • 2018
  • This study was conducted to evaluate effects of dietary microbial probiotics on the growth and disease resistance of olive flounder (Paralichthys olivaceus) in a recirculating aquaculture system (RAS), and the effects of the probiotic bioaugmentation on the microbial community structure and water quality. For the analysis, 80 juvenile fish (average weight, $25.7{\pm}7.6g$; average length, $15.2{\pm}1.7cm$) were fed a basal diet containing a commercial microbial product CES-AQ1 (CES; $1{\times}10^9\;CFU/kg$ diet) in an RAS for 8 weeks. Weight gain, the specific growth rate, feed efficiency, and protein efficiency ratio of the fish fed the CES diet in the RAS were 1.5~2.5 times higher than those of fish fed the basal diet alone, or the basal diet containing oxytetracycline (OTC), yeast plus bacterium, or Bacillus subtilis in a still water system. There was no significant difference in the pathogen challenge test between fish fed the OTC diet and fish fed the CES diet in the RAS, suggesting the CES-AQ1 probiotic used in the RAS as a potential replacement for antibiotics. The RAS biofilter maintained the highest microbial diversity and appeared to harbor microbial communities with ammonium oxidation, denitrification, and fish pathogen suppression functions. Ammonia, which is hazardous to fish, was significantly decreased to < 0.5 mg/L in 19 days, indicating the effectiveness of probiotic supplementation to maintain good water quality in RAS. These results suggest that the intestinal microbial communities of fish are stabilized by a probiotic-containing diet (CES) and that bioaugmentation with probiotics may be an eco-friendly and economical supplement for aquaculture of olive flounder, promoting both good water quality and fish health in an RAS.