• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.7
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• pp.1764-1776
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• 2014

This study is the context about an introduction of a bookkeeping by double entry & accrual base accounting which is the turning point of National Accounting and defense integrated financial management which is delivered following system Digital Budget Accounting system, in other words about something to do with the improvement of efficiency of financial information data. National defense Integration Financial Information system (NDIFIS) facilitates Project program management and makes the whole process of Defense financial Business manageable in one system. Also, there is a purpose to increase the credibility and transparency of National defense finances by providing internal and external information users with credible financial statements and cost materials. By using data envelopment analysis (DEA) which is a useful method to measuring the efficiency of organization, this study aims to improve the financial information data efficiency by comparing the efficiency of the same type troops and when it comes to the inefficient troops, by offering the certain objective of efficiency.

• Fashion & Textile Research Journal
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• v.8 no.3
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• pp.275-285
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• 2006

With these excavated clothes discussed above, the clothing style before and after the Chosun-Japan War from 1592 to 1597 can be summarized as follows. 1) Shroud was a clothes newly made for funeral or usually worn by the deceased. Shroud was mostly a unlined clothes whose adjustment was made in such way its left part was on top of its right one. Yeomeui, a clothes used to wrap up the body of the deceased or fill between the body and the coffin, was usually lined or quilted. Suryeeui was a suit sent by close relatives of the deceased or granted by the court. Mostly padded with cotton or quilted, suryeeui was used only for yeomeui. 2) The term of ching was used to count units of po and suits of trousers and jeogori during dressing the deceased for burial. If trousers and jeogori were not joined into a suit, they were not counted as ching. 3) Aekjueumpo, bangryeongsangeui, three-forked trousers and haengjeon for women were all clothes worn around the war. All these clothes were not worn after the war. 4) Several types of po which were discovered in Daejeon included danryeong, simeui, nansam, jikryeong, cheolik, aekjuempo, changeui and jungchimak for men and jangeui for women. Often, jikryeong, cheolrik, aekjueumpo and bangryeongsangeui were used before the war and changeui and jungchimak since then. 5) The git of jeogori had the style of mokpan git before the war, which was changed into that of dangko git through making the rectangular ege of mokpan git rounded in the 17th century. And jeogori became entirely small sized and the baerae line of sleeve became oblique. 6) In funeral rites of Daejon, simeui and nansam both of which were symbols of Confucian scholars, instead of official uniforms, were used as funeral garments. This suggests that funeral rites of Daejeon considerably reflected academic traditions of the Giho school meaning groups of scholars representing the region.

• Korean Journal of Heritage: History & Science
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• v.52 no.3
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• pp.200-221
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• 2019

The National Hangeul Museum houses a document list of the wedding gifts that Queen Sunwon granted her royal son-in-law, Nam Nyeong-wie, in August 1837. A total of 55 items were recorded in Hangeul Gungseo style on yellow paper. This list included four types of government officials' uniforms, casual wear, accessories, etc. The results of studying the 19th-century male officials' uniforms through this historic record were as follows. The clothing record in the List of Wedding Gifts was more accurate than that in the Dukongongju Garyedeungrok. The four types of government official uniforms for Nam Nyeong-wie included jeobok, sangbok, sibok, and gongbok. For the joebok, there was geumkwan, daehong-hangrah joebok, baeksam, ahole, seodae, gakpae, peseul, paeok, husu, and mokhwa. The record of the List confirms that baeksam was used as jungdan for joebok. For the gongbok, there was daehong-hangrah gongbok, blue seolhancho duhgre, blue saenggyeonggwangju changui, and green waehangrah kurimae. The record of the List shows that the lining of the gongbok was duhgre, and confirms, for the first time, that changui and kurimae were worn inside the gongbok. For the sangbok, there was samo, ssanghakhyungbae embroidered with golden thread, dark green cloud patterned gapsa gwandae, blue cloud patterned gapsa duhgre, blue ssangmuncho changui, and Chinese purple hwamunsa kurimae. For the sibok, there was pink gwangsa gwandae, and blue gwangcho duhgre. For the lining, blue duhgre was used. Lastly, the fabrics used for those costumes were all suitable for the climate in August.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.33 no.3
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• pp.1203-1213
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• 2013

Governmental accounting system has changed from budgetary accounting on the basis of cash and bookkeeping by single entry to financial accounting on the basis of accrual and bookkeeping by double entry. In the context of this transition, infrastructure becomes considered an asset in accounting, and resulting accounting methods also take different approaches from conventional budgetary accounting. Financial accounting system defines expenditures into two categories, i.e. capital expenditure(CAPEX) and operational expenditure(OPEX), and stipulates that the expenditure shall be divided into those two categories before accounting. The construction and expansion of infrastructure must be considered a CAPEX because it means a sort of asset acquisition, but with regard to applications in practical accounting, it is actually challenging to judge whether any expenditure associated with maintenance works (including repair and service) during use of infrastructure acquired shall be considered CAPEX or OPEX. This paper suggested an asset management based accounting method for sewer maintenance expenditure. And it applied the method to actual accounting cases and analyzed them in comparison with conventional financial information. As a case study result, Sewer asset value of S city increased approximately 700 hundred won because sewer maintenance expenditure are classified between OPEX and CAPEX according to the proposed accounting method. It is expected that the proposed accounting method will contribute significantly to providing any proper sewer asset value information.