http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
장광식,한경택,이강주,윤인섭 ( Gwang Sik Jang,Kyung Taek Han,Kang Ju Lee,En Sup Yoon ) 한국화학공학회 1993 Korean Chemical Engineering Research(HWAHAK KONGHA Vol.31 No.1
This paper presents the steady state multiplicity for single column distillation. A continuation method which is adequate to implement the multiplicity of separation processes including distillation is employed. Tight design specification, especially concentration specification, causes most of multiplicity of the solutions and this takes a role of deteriorating the flexibility of process operation. In case of having severe nonideality in the thermodynamic properties, the column internal flow rates may have multiple solutions. But, not all the variables have multiplicities.
Vibrio cholerae균 증식에 있어서 Ferric Citrate가 미치는 영향
장광식,이신제,고광균 순천향의학연구소 1997 Journal of Soonchunhyang Medical Science Vol.3 No.1
This study was performed to find a method of more high isolation rate of Vibrio cholerae from contaminated foods and the carrier of cholera. Ferric citrate, an ingredient of TCBS agar that has been used most freguently as a selective media for identification of Vibrio spp., was known to inhibit growth of enteric bacteria than Vibrio species. So, We investigated the effect of the ferric citrate on the growth of Vibrio cholerae 1. The growth of Vibrio cholerae was not inhibited in agar plate medium including low concentration of ferric citrate but Vibrio cholerae was inhibited in medium containing high concentration of ferric citrate. 2. TCBS agar medium was not suitable for isolation of Vibrio cholerae.
연구논문(硏究論文) : ERP 내부통제역량이 재무성과에 미치는 영향 분석
장광식 ( Kwang Shik Jang ),이기육 ( Ki Youk Lee ) 한국세무회계학회 2016 세무회계연구 Vol.0 No.47
본 연구에서는 ERP시스템을 도입ㆍ운영하고 있는 기업을 대상으로 내부통제 역량이 재무성과에 영향을 미치는지를 살펴보았다. 이를 위해 ERP시스템을 도입.운영하고 있는 기업들 중 외부감사를 받는 기업을 대상으로 2015년 10월 26일부터 11월 13일까지 우편, Fax, E-mail, 방문 등을 이용하여 설문지를 회수하였다. 수집된 자료 중 통계처리가 가능한 155개 회사의 자료로 SPSS 18.0을 이용하여 통계처리 하였다. 분석결과, ERP내부통제역량은 기업의 재무성과에 유의한 영향이 없는 것으로 나타났으나, 내부통제역량 중 일반통제 항목의 하드웨어통제만이 재무성과에 유의한 영향을 미치는 것으로 나타났다. 이는 기업이 ERP내부통제역량 중 하드웨어통제 역량이 강화될수록 기업의 재무성과가 제고될 수 있음을 시사하고 있다. 또한, 업종과 도입시기를 고려하여 분석한 결과, 기타제조업에서 ERP 내부통제역량이 재무성과에 유의한 영향을 미치는 것으로 나타났으며 도입시기에서는 10년이상 ERP를 도입ㆍ운영하는 기업은 재무성과가 음(-)방향으로 나타났다. 따라서, 기업은 단순히 법규를 충족시키기 위한 소극적인 내부통제역량강화 노력에 그치지 않고, 재무성과의 제고를 위한 적극적인 내부통제역량강화 노력을 기울여야 할 것임을 암시하고 있다. The study investigates the question how firm’s internal control capabilities may influence its financial performance, focusing on firms that operate enterprise resource planning (ERP) system, using survey data from 155 firms obtained from field survey during 26 October 2015 through 13 November 2015. The results of the study and the implications are as follows. The study shows that a firm’s control capability regarding hardware is the only internal capability that may have a positive effect on their financial performance, and that other internal control capabilities does not influence their financial performance. It suggests that firms should make a great effort trying to enhance their control capability related to hardware, in which firms should make and implement their IT and business strategies to promote their internal capabilities when it comes to ERP operation. Firms, however, keep in mind that other internal control capabilities relating to ERP are important to their business efficiency and effectiveness from financial and strategic perspectives. The results of the study also indicate that there is a positive effects of internal control capabilities on financial performance, and that internal control capabilities have negative effects on financial performance, especially in firms (regardless of sector) that have over 10-year operating experience. It implies that reinvestment on ERP system needs to be done in at leat 10 th year after ERP introduction in order to avoid being derived negative effects on financial performance.