• Title/Summary/Keyword: 복식제도

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A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments (지방자치단체 재정관리 투명성 확보를 위한 발생주의·복식부기회계 개선방안 탐구)

  • Choi, Rackin
    • Journal of the Korea Society of Computer and Information
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    • v.18 no.1
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    • pp.157-166
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    • 2013
  • This study searches a transparency of financial management of Local government and then, tries to find a solutions to a management scheme to strengthen financial reform effectively. To summarize main contents: First, requirement of continued Public Accounting System. Second, contact of items of an account and items of a program budget, Third, requirement of construction cost accounting to estimate total cost inputting to public program objectively. Forth, improvement of rotation assign system and guaranteeing to professionalism and public official ethics. Fifth, requirement of strengthening inter-control and monitoring system. Sixth, auditing and role of accounting specialist group. Finally, construction of effective and practical computer system and continuing practice of R&D program.

Development Process of Sibok and Sangbok for Officer in Joseon Dynasty (조선시대 백관의 시복과 상복 제도 변천)

  • Lee Eun-Joo
    • Journal of the Korean Society of Costume
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    • v.55 no.6 s.96
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    • pp.38-50
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    • 2005
  • A chronological classification of Sangbok(상복) and Sibok(시복) for officers in Joseon Dynasty is proposed in this paper. The classification results in four distinct periods according to the usage of Sangbok and Sibok as well as their colers and naming: 1) the mixed usage period, 2) the usage-differentiation period, 3) the name-differentiation period, and 4) name-reversal period. During the mixed usage period which lasted until the early 15th century, Sangbok and Sibok were used with no distinction. In the usage-differentiation period, the King Sejong first made a regulation on the use of colors of Dal-lyung according to the occasion and black colored uniforms were used only for daily cabinet meetings. In the 16th century, the names of Sangbok and Sibok began to be used distinctively: Sangbok for formal clothing in black color and Sibok for ordinary clothing in pink color This period is defined as the name-differentiation period in this paper. In the name-reversal period f·hick begun around the 17th century, the usages as well as the colors of Sangbok and Sibok are totally reversed because of some confusions of the understanding on the previous government publications. However, the distinction of formal clothing and ordinary clothing remained.

A study on the Automatic Drafting for Jogori pattern and Grading by using Computer (Computer를 이용한 여자저고리 모형의 GRADING 및 자동제도)

  • 염영란;조효순
    • Journal of the Korean Society of Costume
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    • v.18
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    • pp.307-319
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    • 1992
  • The Purpose of this study Gerber company AM-300 system of the automatic system of Producing the original form the automatic system of Producing the original form of "Jogori(a Korean Jacket)' and Grading by the usage of computers and find out its efficiency. In the result, the auther has found out the following facts and became confident on the facts; The AM-300 program of the automatic system enabled to produce the original form of 'Jogori' and Grading fitting in a short time and definately, and which indicated that the automatically producing system of the original form of 'Jorgori' and Granding is efficient. Even in the aspect of education, it has been acknowledged that there is necessity of using computers, the accumulation of techincs and technology based on traditions by cultivating professional designers, and computerization so that the composition of 'Hanbok' (Korean clothes) should be rational and scientific. In addition, advertisement and education on the traditionalism and superiority of 'Hanblk' are indispensable and absolutely necessary. Also, to succeed folk costumes rightly, the usage of computers is thought to be a way to effectiveness. So far in the study, only the automatic system of producing the original form of 'Jogori' and Grading through computers is emphasized on, however in the future, such an automatic system should be continuously supplemented, studied on and developed even in other various fields such as in pattern making, design, products planning, etc..

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A study on the Korean trousers pattern design (남자한복(男子韓服)의 바지원형제도에 관한 연구)

  • Lee, Soon-Ja
    • Journal of the Korean Society of Costume
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    • v.15
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    • pp.21-45
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    • 1990
  • The purpose of this thesis is to study the method of the reasonable pattern design. The studying method is based on the original principle of the trousers' cutting and I have a hypothesis about the trousers pattern which should be proved. When I selected the practical method, I made use of the international measuring rule, graph paper and tracing paper, in order to prove the new pattern design. The reasonable pattern design should be the one of the suitable original principles to be suited in the design through any measurement. Therefore, I have discussed the above mentioned design. I find out the conclusion to prove the hypothesis of pattern design with the experimental measure after showing the above mentiond design. The characteristics is as follows. First : To be convinient when walking, because of little degree as folding of the front part of trousers with the under-angle. Second : To be suitable in proportion to the length of trousers and the under-angle. Third ; When folding the center line of the Sapok (a name of one of the trousers parts), the length of the Sapoks is same and harmonized with the Sapoks because of the same angle of both Sapoks in any case of the measurement. Fourth : No correction of the lines when dressing, for the same points of the large Sapok and the small one. Fifth : To be easiness of the pattern design through the concrete measurement. I could find out a little extent errors of pattern showings, an easiness of dressing, scientification of formation in Korean trousers and standard of the practical measurement in the program to be presented as the result of studying.

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A Study of Identifyign and Organizing Modules for Skirt Pattern Making Program (스커트 원형 자동제도 프로그램을 위한 기본단위의 체계화에 관한 연구)

  • 임남영
    • The Research Journal of the Costume Culture
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    • v.2 no.1
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    • pp.93-104
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    • 1994
  • Nowadays computer technology is being applied in various areas of apparel design. In particular, since the task of pattern making is to be performed by a set of predefined drawing rules, the effect of computer application in pattern making will be significant, There have been a large number of studies on pattern making program. For instance, the previous studies have developed computer programs for pattern making of women's wear, men's wear, children's wear, Han-Bok, etc. Most of them have focused on the development of computer program for a particular kind of apparel only and, however, have disregarded the feasibility of developing a multi-purposed computer program so that is just can be modified to adopt for various styles. For example, by widening the hem-wide of the basic H-Line skirt and then connecting its waist line and widened hem-wide, we can draw the A-Line skirt. Therefore, we have developed a program which can make a pattern for the basic skirt and can mae, with a slight change of he program, other patterns for various style as well. The objective of this paper is to identify and organize modules which will be used for developing a general pattern making computer system. This general pattern making system is a computer program by which we can draw a variety of apparel styles. This system is restricted to skirt pattern making only. there presentation scheme used in organizing these modules is an AND-OR tree, the one being often used in representing a complex problem in artificial intelligence domain.

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A Study on the Improvements of Accounting for Social Welfare Corporations (사회복지법인 회계의 개선방안에 관한 연구)

  • Cheon, Young-Seung
    • Korean Business Review
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    • v.17 no.2
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    • pp.111-129
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    • 2004
  • The purpose of this study is to indicate problems of accounting for social welfare corporations and to suggest the improvement on them. To accomplish this objective, this study reviewed the existing relevant studies and literatures. The main results of this study are summarized as follows. First, it is necessary to convert from cash basis accounting to accrual basis accounting and to introduce the double entry bookkeeping. Second, it is needed to capitalize the tangible fixed assets and to depreciate them. Third, Cost accounting is necessary to evaluate the operating results. Fourth, it is necessary to establish the generally accepted accounting principles in consideration of the characteristics of accounting for social welfare corporations. Last, it is necessary to introduce the external audit system to ensure the reliability of accounting information.

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Practical Science Scholar's Discussion about a System of Costume in the late period of Chosun Dynasty (조선후기 실학파의 복식제도론)

  • 정혜경
    • Journal of the Korean Society of Clothing and Textiles
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    • v.21 no.6
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    • pp.988-1002
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    • 1997
  • The objectives of this study are to consider about the research of a costume and a discussion about a system of costume by practical science scholar in the late period of Chosun Dynasty. The result are descrived as follows: 1. The purpose that practical sciellce scholars researched a costulne was not only the intellectual research but also to make a basis in order to reform a uncorrected costume's system. Their study had two point. The one was the investigating research about the origin and change of the costume. The other was the study about a formation of costume. 2. The practical science scholars determined the directions to reform a wrong costumes' system on the basis of the research about a costume. They had three directions. Those were a conservatism, a rationalism to think the realities of life and a reformation. 3. The practical science scholars' thinking was to pursue the origin form and the practical use. This two axis show the direction to improve our costulne's culture now a day.

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A Design and Implementation of Accounting Information System for Leading Fisheries Household md Body Corporate (수산 선도어가 및 법인체를 위한 회계정보시스템의 설계 및 구현)

  • Han, Min-A;Jung, Eun-Yi;Park, Man-Gon
    • Proceedings of the Korea Information Processing Society Conference
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    • 2000.10a
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    • pp.497-500
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    • 2000
  • 컴퓨터의 출현과 도입으로 사무자동화 뿐만 아니라 경영 그 자체가 정보화를 지향하고 있으며, 최근 정보시스템 및 통신기술이 급속하게 발달하고 있는 상황에서 회계정보시스템은 조직의 중요한 정의를 관리하는 시스템으로써 복잡한 현대 조직의 다양하고 복잡한 업무를 지원하고, 통제하는 것뿐만 아니라 조직활동에 관심이 있는 다양한 관계자들에게 정보를 제공하는 중요한 역할을 하고 있다. 본 시스템은 대다수의 영어조합법인의 취약한 경영방식 및 기존의 수작업을 통한 회계 세무 업무를 회계정보시스템을 통해 보다 쉽고 간편하게 수행한 수 있도록 하였으며, 기존의 회계정보시스템과의 차이점은 전문 지식이 없는 어업인들이 쉽게 복식장부를 기재할 수 있고 회계의 업무처리를 간소화시키기 위해서 3전표제도를 도입하였으며, 어업활동에 필요한 계정과목을 어업인을 위해 최적화시키는데 있다. 그러므로 이 시스템은 어업경영을 위한 자산, 자본, 부채, 수익, 비용의 계정을 통해서 실질적인 재정상태와 경영상태를 파악하는데 도움이 된 것이다.

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A Study on the Official Uniform (2nd period) of Meritorious Vassals' Portraits in the Joseon Dynasty (조선시대 공신 초상(功臣肖像)의 관복(제2기) 고찰)

  • Kim, Migyung;Lee, Eunjoo
    • Korean Journal of Heritage: History & Science
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    • v.53 no.3
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    • pp.142-163
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    • 2020
  • In the early Joseon dynasty, the meritorious vassals' portrait of Jeokgae (1467, 1476), Jeongguk (1506)·Jeongnan (1507), and Wisa (1545) were defined as the 2nd period of the official uniform, in which the acheongsaek HeukDanryung appeared and settled. A total of seven portraits were analyzed, including three portraits of Jeokgae (1467, portrait production 1476) Son-so, Oh Jachi, and Jang Malson, and four portraits of Jeongguk (1506)·Jeongnan (1507) Yoo Sunjung, Hong Gyeongju, Lee Woo, and Yoo Hong. In the portrait of the Jeokgae wearing a Yebok HeukDanryung, in the case of the Samo, the height of the Samo, which had been raised at the beginning of King Seongjong, was lowered again, and the parietal part was rounded. The pattern was not expressed on the wide oval side wings of the Samo. In addition, the pattern was not expressed on the acheongsaek Danryung, Dapho, and Cheolrik. The colors of Dapho and Cheolrik were unified in green and red, respectively. The Mu of Danryung and Dapho was expressed as 'in and out wrinkled Mu', and the shoes were expressed in Baekhwa. Another feature is that the Jeokgae's portrait is expressed not as the Pumgye at the time of appointment, but as the Pumgye of the portrait production time. In the portrait of the Jeongguk·Jeongnan wearing a Sibok HeukDanryung, the height of the Samo lowered from the Jeokgae was maintained, while the parietal part was slightly narrowed and bent forward. The side wings of the Samo were expressed as an oval with a uniform width, and still the pattern was not expressed on the side wings. The pattern was not expressed in the costume of the Danghagwan's portrait, but the cloud pattern began to be expressed in the costume of the Dangsanggwan's portrait. And the Danryung was expressed as single Danryung without lining. In the portrait of Dangsang, the red Dapho and green Cheolrik were expressed, and in the portrait of Dangha, the green Dapho and blue Cheolrik were expressed. Therefore, it was found that the color of the undergarment was distinguished according to the Dangsang and Dangha. In Danryung and Dapho, the 'in and out wrinkled Mu' were maintained. The shoes were expressed in Heukhwa, and the rank badge and rank belt reflect the Pumgye at the time of the appointment. On the other hand, the portrait of Wisa could not be confirmed, but through the recording painting of the reign of King Meongjong, it was found that it was similar to the Danryung system of the reign of King Jungjong. Through the 2nd period of the meritorious vassal's portrait of Jeokgae, it was confirmed that the HeukDanryung outfit began to be used as the official uniform of the meritorious vassal's portrait, and that the Pumgye of the portrait production time was reflected in the portrait. After the meritorious vassal's portrait of Jeongguk, the pattern began to be expressed in the costumes, and in particular, it was possible to distinguish Dasang and Dangha by the presence or absence of the HeukDanryung's pattern. In addition, it was confirmed that the expressed aspect of the official uniform was consistent with the practices and regulations at the time.

A Study on Dasan s System of Washing and Shrouding a Dead Body - Focused on SANGUJUNG - (다산의 염습의 제도에 관한 연구 -상구정을 중심으로-)

  • 손남숙;임영자
    • Journal of the Korean Society of Costume
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    • v.51 no.3
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    • pp.75-85
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    • 2001
  • The system of washing and shrouding a dead body is a series of procedures for encoffining in funeral rites, which are taken after death indentification by using CHOKWANG and praying for the resurrection of a dead body by calling a soul departed from the body. The washing and shrouding a dead body (hereinafter reffered to as "YEOMSEUP") is the broad concept which contains the procedures of washing, clothing and shrouding the body. The clothing includes washing, putting rices into the mouth. and then dressing while the shrouding includes first wrapping, second-wrapping and encoffining. The clothes for YEOMSEUP (all clothes and articles for funeral rites are designated) will be put in the coffin along with a dead body according to the YEOMSEUP procedures. Dasan, a SILHAK scholar in the late Yi Dynasty, pointed out some problems of the funeral rites observed in those days. At the same time, he found that the problems had arisen from the misinterpretation of the original descriptions in Chinese characters. and had tried to correct them. The books written by Dasan basically emphasized his ideology reshaping the whole procedures by trimming and removing meaningless formalities which are too much luxurious and wasteful and making them as a part of the original principles of the funeral rites. His Intents are clearly shown in his wrings on practical ettiquttes, such as SANGRYESAJON and SANGUIJEOLYO. In its attempt, this study aims at reformulating the DASAN\\`s SANGRYESAJON in terms of YEOMSEUP methods. A lot of virtues of the Dasan, like WOOSU, SIMUI, DAEDAE, MO, SORYUMHYO and DAERYUMHYO could also be found accordingly. The merits and characteristic in funeral rites are an obedience in filial duty, the pursuit of frugality. and the efficiency of practical functions. It could be said that the resurvey of DASAN′s theory on YEOMSEUP procedures is a meaningful work today when the original meaning of funeral rites fades out. Furthermore, discussions of refined burial service and encouraging cremation designed to improve land use, which are widely spread among people, could weaken the basic philosophy of YEOMSEUP and more likely propagate the atmosphere of despising the dignity of human beings.

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