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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.

Clinical Evaluation of Guided Bone Regeneration Using 3D-titanium Membrane and Advanced Platelet-Rich Fibrin on the Maxillary Anterior Area (상악 전치부 3D-티타늄 차폐막과 혈소판농축섬유소를 적용한 골유도재생술의 임상적 평가)

  • Lee, Na-Yeon;Goh, Mi-Seon;Jung, Yang-Hun;Lee, Jung-Jin;Seo, Jae-Min;Yun, Jeong-Ho
    • Implantology
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    • v.22 no.4
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    • pp.242-254
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    • 2018
  • The aim of the current study was to evaluate the results of horizontal guided bone regeneration (GBR) with xenograf t (deproteinized bovine bone mineral, DBBM), allograf t (irradiated allogenic cancellous bone and marrow), titanium membrane, resorbable collagen membrane, and advanced platelet-rich fibrin (A-PRF) in the anterior maxilla. The titanium membrane was used in this study has a three-dimensional (3D) shape that can cover ridge defects. Case 1. A 32-year-old female patient presented with discomfort due to mobility and pus discharge on tooth #11. Three months after extracting tooth #11, diagnostic software (R2 GATE diagnostic software, Megagen, Daegu, Korea) was used to establish the treatment plan for implant placement. At the first stage of implant surgery, GBR for horizontal augmentation was performed with DBBM ($Bio-Oss^{(R)}$, Geistlich, Wolhusen, Switzerland), irradiated allogenic cancellous bone and marrow (ICB $cancellous^{(R)}$, Rocky Mountain Tissue Bank, Denver, USA), 3D-titanium membrane ($i-Gen^{(R)}$, Megagen, Daegu, Korea), resorbable collagen membrane (Collagen $membrane^{(R)}$, Genoss, Suwon, Korea), and A-PRF because there was approximately 4 mm labial dehiscence after implant placement. Five months after placing the implant, the second stage of implant surgery was performed, and healing abutment was connected after removal of the 3D-titanium membrane. Five months after the second stage of implant surgery was done, the final prosthesis was then delivered. Case 2. A 35-year-old female patient presented with discomfort due to pain and mobility of implant #21. Removal of implant #21 fixture was planned simultaneously with placement of the new implant fixture. At the first stage of implant surgery, GBR for horizontal augmentation was performed with DBBM ($Bio-Oss^{(R)}$), irradiated allogenic cancellous bone and marrow (ICB $cancellous^{(R)}$), 3D-titanium membrane ($i-Gen^{(R)}$), resorbable collagen membrane (Ossix $plus^{(R)}$, Datum, Telrad, Israel), and A-PRF because there was approximately 7 mm labial dehiscence after implant placement. At the second stage of implant surgery six months after implant placement, healing abutment was connected after removing the 3D-titanium membrane. Nine months after the second stage of implant surgery was done, the final prosthesis was then delivered. In these two clinical cases, wound healing of the operation sites was uneventful. All implants were clinically stable without inflammation or additional bone loss, and there was no discomfort to the patient. With the non-resorbable titanium membrane, the ability of bone formation in the space was stably maintained in three dimensions, and A-PRF might influence soft tissue healing. This limited study suggests that aesthetic results can be achieved with GBR using 3D-titanium membrane and A-PRF in the anterior maxilla. However, long-term follow-up evaluation should be performed.

The Historical Origin of the Conflict of the Aymara of Peru and Bolivia, Centered on Puno (페루 - 볼리비아 접경 푸노(Puno) 지역 아이마라(Aymara)원주민 종족갈등의 원인)

  • Cha, Kyung-Mi
    • Cross-Cultural Studies
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    • v.41
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    • pp.351-379
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    • 2015
  • In the Andes regions of Latin America continents, groups of diverse native tribes are intensively distributed.Among these tribes, the Aymara compose the most representative group of natives along with the Quechua. Especially, the Aymara who are concentrated on the border areas of Peru and Bolivia centered on Lake Titicaca have pursued common identity forming the same cultural area although they belong to different nations. In the meantime, the Aymara have maintained a sense of fellowship while emphasizing historicity and specialty, which are differentiated with groups of other natives based on a language constituting identity of the tribe. However, recently, focused on Puno State as the center of the border areas of both countries, the tribe's conflicts come to the surface. After being divided by the artificial boundary line, which was formed in the course of building modern countries after the independence, natives of Latin America started to emphasize differences simultaneously with cultural similarity in the frame of cooperation and competition. Together with the historical contexts, lately, focused on the border areas of Peru and Bolivia, as the same tribe came to be bound by the frameworks of different nations respectively, a new tribal conflict is being developed. Though the Aymara unite emphasizing cultural and historical specialty and recognizing them as one tribe, when they conflict with each other over inner interest, a tendency to form the identity of differentiation and distinction appeared even in the inside of the tribe. Usually, disorder between tribes seems to be originated from intertribal strife, which coexists in one region. In case of the Aymara of Peru and Bolivia, centered on Puno State where both countries maintain the border, an aspect that the fellowship of the tribe, which was established through old history changes into conflict structures by realistic conditions comes out. In understanding this point, this study analyzed the historical origin of the conflict of the Aymara and the deepened cause of the tribal disorder.

Dataset of Long-term Investigation on Change in Hydrology, Channel Morphology, Landscape and Vegetation Along the Naeseong Stream (II) (내성천의 수문, 하도 형태, 경관 및 식생 특성에 관한 장기모니터링 자료 (II))

  • Lee, Chanjoo;Kim, Dong Gu;Hwang, Seung-Yong;Kim, Yongjeon;Jeong, Sangjun;Kim, Sinae;Cho, Hyeongjin
    • Ecology and Resilient Infrastructure
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    • v.6 no.1
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    • pp.34-48
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    • 2019
  • Naeseong Stream is a natural sand-bed river that flows through mountainous and cultivated area in northern part of Gyeongbuk province. It had maintained its inherent landscape characterized by white sandbars before 2010s. However, since then changes occurred, which include construction of Yeongju Dam and the extensive vegetation development around 2015. In this study, long-term monitoring was carried out on Naeseong Stream to analyze these changes objectively. This paper aims to provide a dataset of the investigation on channel morphology and vegetation for the period 2012-2018. Methods of investigation include drone/terrestrial photography, LiDAR aerial survey and on-site fieldwork. The main findings are as follows. Vegetation development in the channel of Naeseong Stream began around 1987. Before 2013 it occurred along the downstream reach and since then in the entire reach. Some of the sites where riverbed is covered with vegetation during 2014~2015 were rejuvenated to bare bars due to the floods afterwards, but woody vegetation was established in many sites. Bed changes occurred due to deposition of sediment on the vegetated surfaces. Though Naeseong Stream has maintained its substantial sand-bed characteristics, there has been a slight tendency in bed material coarsening. Riverbed degradation at the thalweg was observed in the surveyed cross sections. Considering all the results together with the hydrological characteristics mentioned in the precedent paper (I), it is thought that the change in vegetation and landscape along Naeseong Stream was mainly due to decrease of flow. The effect of Yeongju Dam on the change of the riverbed degradation was briefly discussed as well.

Natural Heritage Values and Diversity of Geoheritages on Udo Island, Jeju Province (제주도 우도 지역 내 지질유산의 다양성과 가치)

  • Woo, Kyung Sik;Yoon, Seok Hoon;Sohn, Young Kwan;Kim, Ryeon;Lee, Kwang Choon;Lim, Jong Deock
    • Korean Journal of Heritage: History & Science
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    • v.46 no.1
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    • pp.290-317
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    • 2013
  • The objectives of this study are to investigate the natural heritage and scientific value of various geosites on Udo Island, and to evaluate the sites as natural monuments and as world natural heritage properties. Udo Island includes a variety of geoheritage sites. Various land forms formed during the formation of the Someori Oreum formed by phreatomagmatic eruptions. The essential elements for the formation of Udo Island are the tuff cone, overflowing lava and overlying redeposited tuff sediments. Various coastal land forms are also present. About 6,000 years B.C., when sea-level rose close to its present level due to deglaciation since the Last Glacial Maximum, carbonate sediments have been formed and deposited in shallow marine environment surrounding Udo Island. In particular, the very shallow broad shelf between Udo Island and Jeju Island, less than 20 m in water depth, has provided perfect conditions for the formation of rhodoids. Significant amounts of rhodoids are now forming in this area. Occasional transport of these rhodoids by typhoons has produced unique beach deposits which are entirely composed of rhodoids. Additional features are the Hagosudong Beach with its white carbonate sands, the Geommeole Beach with its black tuffaceous sands and Tolkani Beach with its basalt cobbles and boulders. Near Hagosudong Beach, wind-blown sands in the past produced carbonate sand dunes. On the northern part of the island, special carbonate sediments are present, due to their formation by composite processes such as beach-forming process and transportation by typhoons. The development of several sea caves is another feature of Udo Island, formed by waves and typhoon erosion within tuffaceous sedimentary rocks. In particular, one sea cave found at a depth of 10 m is very special because it indicates past sea-level fluctuations. Shell mounds in Udo Island may well represent the mixed heritage feature on this island. The most valuable geoheritage sites investigated around Udo Isalnd are rhodoid depostis on beaches and in shallow seas, and Someori Oreum composed of volcanoclastic deposits and basalt lava. Beach and shallow marine sediments, composed only of rhodoids, appear to be very rare in the world. Also, the natural heritage value of the Someori Oreum is outstanding, together with other phreatomagmatic tuff cones such as Suwolbong, Songaksan and Yongmeori. Consequently, the rhodoid deposits and the Someori Oreum are worth being nominated for UNESCO World Natural Heritage status. The designation of Someori Oreum as a Natural Monument should be a prerequisite for this procedure.

Semantic Interpretation of the Nu-Jeong Cultural Landscape During the 16~18th Century at Youngnam and Honam Area -Focusing on the Designated Cultural Properties- (16~18세기 영·호남 누정에 깃든 문화경관의 의미론적 해석 - 지정 문화재를 중심으로 -)

  • Lee, Hyun Woo
    • Korean Journal of Heritage: History & Science
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    • v.45 no.1
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    • pp.190-217
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    • 2012
  • This research has studied the building awareness of Nu-Jeong that a view of nature and aesthetic consciousness to unite the nature are inherent by considering Nu-Jeong of scholars who left fame and wealth behind and retired to hermitage in the backwoods in the 16~18 Century. This is to clarify correlation with leaving nature as it is, namely, an ideal state that scholars at the time would enjoy, through landscape awareness accepted into Nu-Jeong literature. In addition, this research has tracked the ideologic flow that acts on space formation by clarifying Korean unique meanings inherent to Nu-Jeong's cultural landscape. As a suggestion for this, the interpretation through 'Pungsu location Nu-Jeong name's analysis Nu-Jeong literature analysis', etc. was tried, so its integrated conclusion is as follows. It is not a chance that scholars of Joseon have left numerous literature works singing the nature. They already had huge interest and knowledge on the nature, and achieved active poetic exchange by sublimating the praise of nature as literature. Nu-Jeong, which was a place of exchange like this, had cleanliness of the nature and ideological purity as an oppositional space on turbid political realities. The Nu-Jeong literature drew the nature into a literature space as it is, without doing abstraction or ideation on the nature. The owner of Nu-Jeong exclusively possessed such natural landscape in grim and independent postures, so it provided a clue of Nu-Jeong cultural landscape that this research aimed to discuss. Scholars who aimed to raise wide and large vigor filled in between the sky and earth got to convince that people are born from the nature, grow in the nature and finally return to the nature. What people are born from the nature and finally return to the nature is just consistent with Taoistic and Zhua-ngzi thoughts denying human work, and leaving nature as it is or nature itself remained intact which is an ideal state. The construction at the time is a vessel containing the spirit of the times of the era. This thesis has proved that the Nu-Jeong culture of scholars located on the central line of Korean landscape was the flower of Joseon's scholar culture by interpreting it semantically.

A Study on the Structure and the owners of the Royal Tombs of the Goryeo Dynasty (고려왕릉의 구조 및 능주(陵主) 검토)

  • Lee, Sang June
    • Korean Journal of Heritage: History & Science
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    • v.45 no.2
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    • pp.4-19
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    • 2012
  • There remain many royal tombs of the Goryeo Dynasty in Gaeseong and Ganghwa. During the Goryeo Dynasty, these royal tombs were taken over tradition of tomb construction style from previous generation, and they completed their own inventive style. Furthermore they handed down those style to the Joseon Dynasty. The area of tomb was divided into 3 or 4 steps, and stone figures and T-shaped houses for sacrifice were arranged on each steps. It was the stone chamber of lateral opening style which had an entrance to southward, and it was formed as a rectangular box-shaped with a pile of stone walls and a flat ceiling. There was a coffin stand in the middle of floor, and traditional bricks were around them. The wall side and ceiling had been whitewashed and painted pictures. These are general characteristics for the tomb construction style of the Goryeo Dynasty. By the way, we can notice a number of features except those general things with inspection in detail. In early days, we confirmed 1step-parallel fulcrum ceiling, coffin stand of all in one stone, bier of burial artifact, and mural of plant material as a set, but they were changed as flat ceiling, Red-stone wall with rectangular stone, coffin stand set as stone pillar through the period of transitional form as of in the late 12th century. In case of several royal tombs, the fragments of king's epitaph which were confirmed from tombs could be defined owners clearly, and there were considerable timing difference between the large numbers of celadons which were excavated with the fragments of king's epitaph and recording chronologically of stone chamber structure. The reason for timing difference is that posterity artifacts were buried through repairing courses by occasion of destruction caused by robbing of the royal tombs. Meanwhile I inferred the existing hypothesis about owners of royal tombs and autonym ones in comparison the burial spot direction of hypothesis ones and outcomes of excavation. Therethrough, some hypothesis about owners of royal tombs such as Myung-neung which was assumed as tomb of the King Choongmok were not correct.

Nondestructive Methods for the Detection of Internal Decay and the Vitality Measurement of Old-Giant Trees (노거수 활력 측정 및 내부 부후 검출을 위한 비파괴검사법)

  • Gao, Yuliang;Cha, Byeong Jin
    • Korean Journal of Heritage: History & Science
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    • v.42 no.1
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    • pp.144-157
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    • 2009
  • Nondestructive methods to check the vitality of trees and to find out internal decay of old-giant trees include the use of electrical resistance, ultrasound transmission time, microdrilling, and infrared thermography etc. Among these, ultrasound transmission offers some advantages compared to others such as it is an entirely nondestructive detection method and it can be applied to very big trees. However, the ultrasound equipment is comparatively expensive and not broadly spread yet. On the other hand, Shigometer is versatile to be applied to check vitality of the tree and find out internal decay. Electrical conductivity of plant tissues is a very useful characteristics to determine the vitality and internal decay of trees. Electrical resistance of cambial area tells about the vitality of a tree and electrical resistance of heartwood reveals discoloration or decay of it. For determination of the vitality of the tree, the standard equation for calibration of measured electrical resistances should be developed by measuring and analyzing electrical resistance from at least 30-40 trees of the same species with that tree. All the factors, especially tree species, diameter of the stem, and temperature, which can altered the electrical resistance of trees, should be taken into consideration in the development of the equation. If the standard equation is developed for old-giant trees that we should conserve, it will be very useful. In addition, periodical and continued measuring of a certain tree will help to determine the condition of the tree by comparing the measurement with accumulated data of the tree. Measuring electrical resistance of wood might not require the standard equation. But it also needs to check electrical resistance of sound wood of the same tree species. If the stems that should be examined is thicker than 40cm, it is better to use the ultrasound measurement combined to Shigometer.

Basic Study on the Building Principles of Structure in Mireuksaji Stone Pagoda (미륵사지서탑 축조의 구조 원리에 관한 기초 연구 6~7세기 전반 목탑과의 비교분석을 중심으로)

  • Cho, Eun Kyung
    • Korean Journal of Heritage: History & Science
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    • v.42 no.2
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    • pp.86-109
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    • 2009
  • Mireuksa Temple was founded during the reign of King Mu of Baekje(AD 600-641). The circumstance of the construction of this temple is documented in "Memorabilia of the Three Kingdoms (Samgukyusa)". The pagoda named stone pagoda at Mireuksaji temple stands outside the main sanctuary of the western area. The south and west sides of the stone pagoda have completely collapsed, leaving only the eastern facade of six of its levels intact. Through the recent discovery of sarira reliquary we can see that the erection of this pagoda was in 639. So owing to accumulation of excavation results about Baekje temple site and vigorous academic exchange, it is possible that architecture of western pagoda at Mireuksaji temple can be understood in connection with the architectural development of wooden pagoda from 6th to early 7th century in East Asia. So this study is on the consideration of building of this pagoda putting first structure of upper part and cross-shaped space in 1st floor. It was considered that the material characteristics as stone could be applied to the temple pagoda architecture of large scale. The results are as follows. First, it had been built in recognition that the outer and inner part of pagoda should be separated. As it is the expression of structural system in temple pagoda architecture of large scale at that time. In pagoda there was a self-erected structure and the members of outer part of it were constructed additionally. Second, in Mireuksaji stone pagoda there is central column with stones. With inner part of pagoda it can be regarded as mixed structural system that constitutes central contral column and inner structural part. And it could be a kind of middle step to more developed structure of whole as wooden pagodas in Japan. Third, as the sarira reliquary was in central column on the first floor, the cross-shaped space could be made. The formation of this space was so on the natural meaning of sarira that the concept as memorial service of graves could be apllied to the pagoda. The style of tomb in Baekje was expressed to the space of 1st floor in pagoda where Sarira had been mstalled. That was not only effective presentation of symbolic space but also easier method in the use of same material.

A Study on the Slit Jade Earring Excavated in the Korean Peninsula (한반도 출토 결상이식(玦狀耳飾) 소고)

  • Lim, Seng Kyeong
    • Korean Journal of Heritage: History & Science
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    • v.45 no.4
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    • pp.4-21
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    • 2012
  • Jade ornaments, which include slit earrings, scoop-shaped objects and tubular beads have been extensively identified in Northeast Asia, such as Korea, China, Japan and the Maritime Province of Siberia. Among them slit earrings are distributed in the whole area of Northeast Asia. Although this object shows the typological differences in accordance with the excavated region in detail, all of them are characterised by the slit on the centre of jade ring. The buried context and the shape of this object suggest that this artefact was the earring; thus it is named to 'slit earring'. Most of slit earrings of the Neolithic Age concentrate in Northeast China and the areas south of the Yangtze River, and the Japanese Archipelago. However, unfortunately, Slit earrings, which were produced in the tradition of the incipient and early phases of the Neolithic Age in Northeast Asia, have not been excavated in the Korean Peninsula. The number of slit earrings reported so far is eight, and especially until the 20th century, almost none was reported with its exact excavation location and only three of them are known as excavated through surface surveys and preliminary excavations. However, from the beginning of the 21st century onwards, the number of discovered slit earrings is increasing. Particularly, five pieces of this object uncovered in the 21st century are discovered in the official excavation; thus the exact archaeological context such as buried locations and chronologies could be estimated. By considering the buried context, slit earrings are associated with stone axes, which were produced in the incipient and early phase of the Neolithic Age in the Korean Peninsula. In addition, considering the number of unearthed objects is a few, it could be postulate that slit earring was the artefact that only a few persons, who had a special role in the society, could possess. However, slit jade earrings that have been excavated in the Korean Peninsula are extremely low in their number compared to the cases of its neighbouring countries such as China and Japan, and the researches on this subject have not been much conducted in Korea. Therefore, it is my supposition that slit earrings, which have been discovered in the Korean Peninsula, might be the imported item from the nearby areas. Particularly, the Southern Coast was closely connected with Japanese Islands and the Eastern Coast was interchanged with Northeast China or the Maritime Province of Siberia. Considering that excavations and researches on the Neolithic remains in the Korean Peninsula have not been sufficiently and actively conducted, it could be expected that the further investigations and researches will reveal the sufficient quantities of slit earrings in near future.