• Journal of the Korea Society of Computer and Information
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• v.10 no.3 s.35
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• pp.297-306
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• 2005

Compendium of arithmetic, geometry, and proportions and proportionality' that was published in Venice in 1494 has been recognized as the first bookkeeping data in the world. Major characteristics of Pacioli's bookkeeping rules were reviewed in this study as follows: All the necessary particulars for double entry bookkeeping were provided in Pacioli's bookkeeping rules;. List of property was described at the time of start of business; Three major books were used; Details of daily transactions were considered to be important; Strike through was lined at each description in journal books, details of daily transactions, and list of property after entry of ledger; Amount columns were provided and Arabic numerals were used; Annual settlement custom was being initiated; Profit and loss account was prepared at year-end; Trial balance sheet was inevitably described; Books were verified prior to closing accounts; Control account was not established; Financial statements were not prepared and business analysis was made, too; Finished goods inventory was not adjusted; Mark was assigned to books; Inter-office account was prepared; Branch accounts and branch ledgers were prepared; There was entries of trust; Current arrangement was described; The principle 'Cost or market price, whichever is lower basis' was promoted: Petty cash system is explained Checks and bills of exchange are used in bank account. As mentioned, characteristics of Pacioli's bookkeeping rules were reviewed; the signs of necessity for preparation of profit and loss statement and balance sheet is found as well as preparation of trial balance sheet and the rules may be considered as a very excellent one in terms of the bookkeeping on initiating stage of double entry bookkeeping.

• Journal of the Korean Society of Clothing and Textiles
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• v.25 no.9
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• pp.1583-1592
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• 2001

연구의 목적은 병행수입제도의 정책운용적인 관점에서 고가품 수입의 큰 비중을 차지 하고있는 럭셔리의류 브랜드를 중심으로 병행수입제도 도입 이후 현 시점에서 공정경쟁의 관점에서 병행수입의 문제점 추출과 대안을 도출함으로써 정책적 시사점을 제시하고자 한다. 연구 방법은 문헌조사와 in-depth 인터뷰를 실시하였다. 연구 결과 제도적 측면에서는 병행수입제도 도입 당시 병행수입과 직접 관련된 지적재산법과 독점규제법 사이에는 전용사용권자의 보호와 규제라는 입법적 목적이 서로 다른 이유로 병행수입 도입 여부에 대한 논란이 있는 것으로 나타났다 , 상표권 침해 기준의 모호, 세관절차에 있어서의 문제점 등이 추출되었다. 럭셔리의류 산업적 측면에서 병행수입제도는 수입물품의 가격인하를 선도하여 소비자 이익 증진에 기 여 하는 반면에 명품의 유통경로가 다양해짐에 따라 위조상품의 처벌실적 이 증가하고, 이월상품과overrun된 제품의 저가수입 등의 문제점이 야기되고 있다. 이에 대한 정책적 해결방안으로는 공정거래법의 개정을 통한 병행수입 허용기준의 보완, 지적재산권법 에 병행수입허용 규정 명시 , 소비자 관점에서의 병행수입 제품에 대한 정확한 정보의 전달 등의 내용 보완이 이루어져 야 한다. 본 연구의 시사점은 정책당국에게 경쟁조건의 Global Standard라는 견지에서 제도적 운용의 개선이 시급히 이루어져야 하는 논거와 토대를 제공하였다. 또한 전용사용권자와 병행수입업체에는 정보의 비대칭성에 의존한 판매전략을 지양하고 소비자 보호와 적 정 한 상표권 보호의 합리적 조화가 궁극적으로 생존의 핵심전략임을 인식시켜 줄 수 있는 계기를 마련해 주었다.가치관은 이들의 의복관심과 의복착용 그리고 구매에 지대한 영향을 미친다는 것을 알 수 있다.포제로 평가되었다. 모든 남자포제가 전통적, 순수한 이미지의 포제로, 철릭을 제외한 모든 포제가 단순한 이미지로 나타나 조선시대 남자 포제가 공통적으로 가지는 이미지는 단순하고 순수한 이미지를 가지고 있음을 알 수 있다. 3. 남자 포제의 시기별 복식이미지에서는 조선전기(철릭, 답호, 직령)의 포제는 관할성 요인이 높은 의례적인, 관할한, 특이한 이미지로 평가되었고 조선중기(도포, 창의)의 포제는 품위있는, 절제된, 풍성한 이미지로 평가되었으며, 조선후기(주의)의 포제는 활동적인, 단순한, 직선적인 이미지로 나타났다. 따라서 시대별 남자 포제의 이미지는 시대적 여건과 상황에 따라 변화되어 왔으며, 시대에 따라 추구하는 이미지가 달랐다는 것을 알 수 있이러한 논란의 해결방안으로 관세법 고시에 의한 우회적 도입을 결정한 정부의 방침에 대해 제도적 측면에서의 문제점으로 저작권 침해 기준의 결여다.lavonoid 함량의 판단지표로 활용될 수 있을 것으로 사료되었다.

• 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.

• International Journal of Highway Engineering
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• v.1 no.1
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• pp.107-119
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• 1999

The joints in the jointed concrete pavement provide a control against transverse or longitudinal cracking at slab, which may be caused by temperature or moisture variation during or after hydration. Without control of cracking, random cracks cause more serious distresses and result in structural or functional failure of pavement system. However, joints nay cause distresses due to its inherent weakness in structural integrity. Thus, the evaluation at joint is very important. and the joint-related distresses should be evaluated reasonably for economic rehabilitation. The purpose of this paper was to develop an evaluation system at joints of jointed concrete pavement using finite element analysis program, ILLI-SLAB, and nondestructive testing device. FWD. To develop an evaluation system for JCP, a sensitivity analysis was performed using ILLI-SLAB program with a selected variables which might affect fairly to on the performance of transverse joints. The most significant variables were selected from precise analysis. An evaluation charts were made for jointed concrete pavement by adopting the field FWD data. It was concluded that the variables which most significantly affect to pavement deflections are the modulus of subgrade reaction(K) and the modulus of dowel/concrete interaction(G), and limiting criteria on the performance of joints at JCP are 300pci. 500,000 lb/in. respectively. Using these variables and FWD test, a charts of load transfer ratio versus surface deflection at joints were made in order to evaluate the performance of JCP. Practically, Chungbu highway was evaluated by these evaluation charts and FWD field data for jointed concrete pavement. For Chungbu highway, only one joint showed smaller value than limiting criterion of the modulus of dowel/concrete interaction(G). The rest joints showed larger values than limiting criteria of the modulus of subgrade reaction(K) and the modulus of dowel/concrete interaction(G).

• Journal of Korean Tunnelling and Underground Space Association
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• v.7 no.2
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• pp.153-163
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• 2005

This paper presents two case studies for tunnelling in Bangkok: a subway tunnel site and a flood diversion tunnel site. The first case study is related to ground displacement response for dual tunnel Bangkok MRT subway. The MRT subway project of Bangkok city consists of dual tunnels about 20 km long with 18 subway stations. The tunnels are seated in the firm first stiff silty clay layer between 15-22 m in depth below ground surface. The behavior of ground deformation response based on instrumentation is presented. The back analysis based on plain strain FEM analysis is also presented and agrees with field performance. The shear strain of FEM analysis is in the range of 0.1-1% and in accordance with the results of self boring pressuremeter tests. Meanwhile, the second case study is related to the EPB tunnelling bored underneath through underground obstruction. The Premprachakorn flood diversion tunnel is the shortcut tunnel to divert the flood water in rainy season into the Choapraya river. The tunnel was bored by means of EPB shield tunnelling in very stiff silty clay layer at about 20-24 m in depth. During flood diversion tunnel bored underneath the existing Bangkok main water supply tunnel and pile foundation of the bridge, instrumentation was monitored and compared with predicted FEM analysis. The prevention risk potential by means of predicting damage assessment is also presented and discussed.

• Journal of Veterinary Clinics
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• v.22 no.4
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• pp.318-321
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• 2005

Forty- nine quarters from 24 lactating cows with chronic mastitis were selected. The cows were raised on dairy farms in Gongju, Jochiwon and Yeongi in Chungnam province, and Iksan in Jeonbuk province, Korea. The 49 quarters with bovine mastitis were divided into control (7 quarters) and experimental (42 quarters) groups. The experimental quarters were assigned to experimental group A (10 quarters, somatic cell count: $50-100\times10^4/ml)$, experimental group B (14 quarters, somatic cells count: $100-300{\times}10^4/ml)$, and experimental group C (18 quarters, somatic cells count: $>300\times10^4/ml$), according to the number of the somatic cells in their milk. The quarters of control group were treated with norfloxacin ointment (10 g/tube) based on the result of sensitivity, twice a day for 3 days. The quarters or experimental groups were infused 10ml or ozonated oils twice a day for 3 days. After treatment, the milk of the control group contained non-significantly lower numbers of somatic cells and bacteria on day 7, compared with pretreatment levels. Experimental groups A, B and C had lower somatic and bacterial cells in their milk on day 7, compared with pretreatment levels. Experimental group B and C had significantly lower numbers of somatic cells in their milk ell day 7 than before treatment (p<0.01). However, no significant difference in somatic cell numbers was detected between the control alld experimental groups. It was concluded that ozone therapy with ozonated oil applied on bovine mastitis might be effective.

• Journal of Korean Home Economics Education Association
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• v.21 no.2
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• pp.109-125
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• 2009

The purpose of this study was to analyze research trends in clothing and textiles education focused on primary and secondary school education. Among the reviewed articles published between 1989 and 2008 in four journals including The Journal of Korean Home Economics Education, The Journal of Korean Association of Practical Arts Education, Journal of the Society of Clothing and Textiles, and Journal of the Korean Home Economics Association, 175 articles were related to clothing and textiles education. The most popular research field was teaching contents followed by teaching-learning method and teaching material, while clothing selection and self-expression, the general focus on home economics education and making clothing and household utensils were the popular research topics. In terms of research methods, about three quarters of articles used survey methods followed by experiment method and documentary studies. The rapid increase in research on clothing selection and self-expression and the decrease in articles on making clothing and household utensils seem to have had an influence on the government revision of The $7^{th}$ Curriculum.

• Korean Journal of Heritage: History & Science
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• v.50 no.3
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• pp.64-87
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• 2017

Dahoe is a traditional braid in Joseon Dynasty. There are many Dahoe artifacts, which can give us a glimpse of the costume, culture, and life of that era. The study of Dahoe is necessary in various fields, but it is difficult because this manufacturing technique has been passed down from hand to hand. Few studies have been done so far. This research examines the manufacturing technique of KwangDahoe which is passed down by Maedeupjang (Decorative Knotting) and is generally used for knotting and/or tying objects. The main characteristic of TieKwangDahoe, made through the same method as WonDahoe, is the square hole in the middle. It was impossibile to remake the original braid because there is no confirmed number of the strand. Especially it is very difficult to do conservation and restoration on serious degradation state of the fiber. Therefore, it is necessary to analyze the non-destructive manufacturing techniques method for Dahoe and assess their applicability. First, we analyzed the artifacts' manufacturing technique based on the database of the Dahoe's manufacturing technique. In order to do that, we undertook schematization, restoration, morphological analyzation of the Dahoe. And then, X-ray CT scans were performed to improve the reliability of the DB. These results of scanning were interpreted based on the manufacturing technique. The selected Tie-KwangDahoe on the sword for the study are artifacts including artistic value and symbolism in Joseon Dynasty. Based on the analysis of the manufacturing technique, we found that both artifacts were made of 20-strand braid of single cross according to the length-scale measure. It was manufactured using 8-strand on left-right side, 12-strand on front-back side by the braiding manufacturing technique method Finally, this research suggests non-destructive analysis method of Dahoe's manufacturing technique is based on the database and the analysis results. I hope this research can be useful in various professional fields of Dahoe in the future. Moreover, I hope this can be of any help in preserving Korean cultural heritage.