본 연구의 목적은 한국, 일본 제조기업의 원가의 비대칭성이 어떻게 차별성을 가지는 지에 대하여 판매관리비 및 매출원가 측정치를 이용하여 검증을 실시하고, 이를 통하여 매출액의 변화에 따른 한국, 일본 기업의 원가관리가 어떠한 차이점이 있는지를 분석하는 것이다. 상술된 연구 목적과 관련하여 2006년부터 2016년까지의 한국, 일본 제조기업의 동일한 산업 군을 이용함으로써 비교 가능성을 높였다.
본 연구의 분석 결과는 다음과 같이 요약할 수 있다. 첫째, 판매관리비의 원가행태를 살펴본 결과 한국 기업의 경우 대칭적인 원가행태를 보였으나, 일본 기업의 경우 하방경직적인 원가행태를 보였다. 이러한 차별성에 대하여 논의해 보면, 한국 기업의 판매관리비는 여러 원가항목들이 각각 다른 원가행태를 나타내고 있으며, 이러한 혼재된 결과로 인하여 평균적으로 대칭적인 행태가 나타나는 것으로 설명할 수 있다. 그리고 분석 모형이 이전 기간의 매출 변화방향과 당기 매출의 변화방향에 대한 평균적인 원가행태를 나타내는 단일 기간을 가정하는 모형이기 때문에 이러한 결과가 도출되는 것으로 설명할 수 있다.
둘째, 매출원가의 원가행태를 살펴본 결과 한일 제조기업 모두 일관되게 하방경직적인 원가행태를 나타냈다. 이는 양국 모두 매출액이 감소할 때, 매출원가를 즉시 감소시키지 않고 조정원가를 발생시키는 의사결정을 행하는 것을 의미한다.
마지막으로, 판매관리비와 매출원가의 원가행태에 자원조정원가, 경영자의 기대치, 기업의 재무 상태, 그리고 경제적 상황과 같은 요인들이 미치는 영향은 다음과 같다. 판매관리비의 경우, 한국 기업은 유형고정자산 집중도와 매출액 2년 연속 감소 더미변수만 하방경직성을 약화시키는 것으로 나타났다. 반면에 일본 기업의 경우 유형고정자산 집중도, 매출액 2년 연속 감소 더미변수, 그리고 부채비율이 하방경직성 정도를 약화시키는 것으로 나타났으며 GDP갭은 하방경직성 정도를 강화시키는 것으로 나타났다.
본 연구의 공헌점은 기존 국내 연구와는 차별적으로 한국과 일본 기업 간의 원가행태를 비교분석함으로써 해당 국가의 원가관리 특징에 대한 실증적 증거를 제시하였다는 데 있다. 특히, 국내 기업의 경우, 일본 기업의 장·단점을 분석하여 앞으로 나아가야 할 원가관리 의사결정에 대한 시사점을 제공할 수 있을 것이라 기대한다.

The purpose of this study is to verify how the asymmetry of cost behavior of Korean and Japanese manufacturing firms are differentiated by using the measurement of SG&A and COGS, Is to analyze what is the difference. In research purpose, comparability is enhanced by using the same industry groups of Korean and Japanese manufacturing firms from 2006 to 2016.
The results of this study can be summarized as follows. First, as a result of examining the cost behavior of SG&A, Korean firms showed symmetrical cost behavior, but Japanese firms showed cost stickiness behavior. Discussing this differentiation, it can be explained that the SG&A of Korean firms shows different cost behavior of different cost items, and the average result is symmetrical behavior due to these mixed results. and this result can be explained by the fact that the analytical model assumes a single period, which represents the average cost behavior for the change direction of the prior period and the change direction of the current sales.
Second, as a result of examining the cost behavior of COGS, both of Korean and Japanese manufacturing firms consistently showed cost stickiness behavior. This means that when sales decrease in both countries, decisions are made to generate adjustment costs without immediately reducing the COGS.
Finally, the effects of factors such as resource adjustment cost, managerial expectation, financial condition of company, and economic situation on Cost behavior of SG&A are as follows. In the case of SG&A, Korean firms showed a decline in fixed asset intensity and sales decline for two consecutive years. On the other hand, Japanese firms showed that fixed asset intensity, sales decline for two consecutive years, and debt ratio weakened the degree of cost stickiness, and the GDP gap strengthened the degree of cost stickiness.
The contribution of this study is that it presents empirical evidence on the cost management characteristics of the countries by comparing the cost behavior between Korean and Japanese firms differently from the existing domestic studies. Especially, in case of Korean firms, we expect to be able to provide suggestions for cost management decision to go forward by analyzing the shortcomings and shortcomings of Japanese companies.

Volatile fatty acids have various applications, such as microbial nitrogen removal, the production of biofuels, the generation of electricity using microbial fuel cells, the synthesis of biosurfactants and biopolymers, and usages in the food, textile, pharmaceutical, leather, and plastics industries. It can be classified into short-chain fatty acids, such as acetic acid, propionic acid, and butyric acid, and medium-chain fatty acids with chains of 5 ~ 8 carbons (pentanoic acid, hexanoic acid, heptanoic acid, and octanoic acid), which are produced through the reverse □ -oxidation pathways. In this presentation, the different applications of carboxylic acids and their current and future production status are highlighted, with an emphasis on the biofuels and bio-chemicals industry.

Advances made in membrane technology have to do with either enhancing separation efficiency of the membrane or improving the permeation flux. Enhancing the separation efficiency, however, inevitably led to reducing the permeation flux, and improving the permeation flux resulted in a loss in the separation efficiency. Here, we suggest multiscale porous membranes that allow for high permeation flux without sacrificing separation efficiency. For creating the multiscale architectured membranes, primary structure is first prepared by assembling colloidal particles, filling the gaps to form inverse opal structure. Then, secondary nanostructures are incorporated inside the structured template to elaborately tune the pore size, tortuosity, and interfacial properties. Finally, the constructed multiscale architectures are utilized for water-treatment and energy-generation applications, such as ultrafiltration, nanofiltration or separators for Li-ion batteries.

Although platinum and platinum alloys (e.g. PtNi and PtCo) are widely regarded as the best catalysts for the oxygen reduction reaction (ORR) at present, they are expensive and still suffer from technical drawbacks. Recently, the exploration of Pt-free or even metal-free ORR catalysts including heteroatom-doped carbon nanomaterials is very active in the electrochemistry and carbon research communities. Previous investi-gations have employed five main dopant elements (i.e. nitrogen, boron, phosporus, sufur, and selenium). In this study, we explore a new set of dopant atoms (alkali, alkaline earth, and halogen atoms) for the two-dimensional graphene structure for possible ORR electrocatalytic application.

Sodium-ion batteries (SIBs) have emerged as a promising candidate for large-scale stationary energy storage in light of possible concerns over cost and abundance. Advanced sodium host materials are required for developing SIBs with high energy density, long cycling stability and high safety. Layered metal dichalcogenides (MX2, M = Mo, W; X= S, Se) have become a hot spot for anode materials in SIBs due to their logical component and high theoretical capacity. However, the sluggish Na+ diffusion kinetics lead to poor electrochemical behaviours. In this talk, I will present an emphasis that is placed on enhancing the electrochemical Na+ storage performance through spatial nanoarchitectonics design, including vertical alignment, interlayer engineering and orientation stacking. It is hoped that light is shed on the further development of SIBs in view of their high capacity, long-term stability and volumetric energy density.

Here we report the selective positioning of a disordered layer of controlled thicknesses between the anatase and rutile phases by a conceptually different synthetic route to access highly efficient novel metal-free photocatalysis for H2 production. The presence of multiple heterojunctions in a single TiO2 nanoparticle containing the disordered layer with a thickness of several nanometers was confirmed for the first time by high-resolution transmission electron microscopy (TEM) with electron energy-loss spectroscopy (EELS) and inline electron holography. Multiple heterojunctions in single TiO2 nanoparticles composed of crystalline anatase/disordered rutile/ordered rutile layers give the nanoparticles superior electron/hole separation efficiency and novel metal-free surface reactivity, which concomitantly yields an H2 production rate that is ~140 times higher than that of conventional anatase and rutile single heterojunction TiO2 systems.

Of late, we are facing two social and technical issues such as i) how to supply future energy alternatives (hydrogen) and ii) create valuable chemicals or fuels from greenhouse gas, i.e., carbon dioxide (CO2). In this presentation, I shall intend to introduce very efficient co-elec-trolytic processes for hydrogen production from ammonia and C2 fuels from CO2 by applying a near zero-gap cell, which consists of a membrane electrode assembly.

During last two decades, nanoparticles have been intensively studied and developed rapidly for wide range of applications. Properties of nanoparticles are determined by their structure and morphology, and ideally, their optimization can realize the optimum properties for their application. However, it requires a lot of effort for it. The presenter attempts microreactors which can control chemical reaction conditions with a precise and prompt manner for this aim. Furthermore, adapting an on-line monitoring system can provide the information of product properties immediately. In this talk, some example of nanoparticle structure and morphology control of nanoparticles will be presented, and furthermore, combinatorial screening of reaction condition for CdSe nanoparticles will be discussed.

Waste-to-energy concept has gained strong momentum in recent years as on one hand it offers unique opportunity to handle and dispose solid wastes (municipal waste as well as agro-industrial wastes) and on other hand simultaneously provides alternative sources of renewable energy. Solid waste treatment and management is a major issue worldwide. Several countries lack proper basic waste management infrastructure and awareness. Thus, waste-to-energy could be an attractive solution with resource recovery, which eventually offers potential benefits when works on principles of biorefinery. A biorefinery is a facility that integrates biomass conversion processes and equipment to produce bio-products, including biofuels and chemicals. It is analogous to todays' petroleum refinery. The lecture will discuss the issues and perspectives, with speciifc to Indian scenario.

In this study, the cobalt-phosphorus-boron (Co-P-B) catalyst was fabricated on the porous carbon paper by using electrodeposition method. The morphology and composition of Co-P-B was controlled by bath composition and deposition potential/time. The morphology and composition of prepared Co-P-B was characterized by field emission scanning electron microscopy and energy dispersive X-ray spectroscopy, respectively. All electrochemical measurements to explore the HER activity were conducted by using conventional three electrodes cell system with N2-purged 0.5 M H2SO4 electrolyte. The HER catalytic activity and electrochemical surface area of Co-P-B was measured by using cyclic voltammetry. As a result, it was revealed that the specific HER activity of prepared Co-P-B has significant relationship with their composition and confirmed the synergetic effect of electron transfer between the elements.