• Title/Summary/Keyword: 본지

Search Result 1,177, Processing Time 0.024 seconds

The characteristics of Pacioli's Bookkeeping (파치올리 부기론의 특성에 관한 고찰)

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

  • PDF

Economic Considerations on the Allocation of Limitted Amount of Fertilizers(Nitrogen) to Different Crops (제한량(制限量)의 비료(肥料)를 작물별(作物別)로 분배(分配)함에 있어서의 경제적(經濟的) 고찰(考察))

  • Oh, Wang Keun;Choi, Young Sun
    • Korean Journal of Soil Science and Fertilizer
    • /
    • v.4 no.1
    • /
    • pp.75-78
    • /
    • 1971
  • A theory and method on the economic allocation of a limitted amount of fertilizer to different crops which show different responses to the application of fertilizers was discussed. If the amount of fertilizer is not enough for all the crops which a farmer plans to grow, the fertilizer should be shared among the crops so as to maximize his profit from all his crops. According to the theory and method discussed here 9.14, 7.11 and 8.75kg per ha./10 of nitrogen should be allocated to rice, barley and wheat instead of 10, 7.5 and 7.5kg per ha./10 which were the amount allocated by the Government of Korea in 1968. The theory could also be with advantage applied to the planning of national fertilizer allocation.

  • PDF

Height-DBH Growth Models of Major Tree Species in Chungcheong Province (충청지역 주요 수종의 수고-흉고직경 생장모델에 관한 연구)

  • Seo, Yeon Ok;Lee, Young Jin;Rho, Dai Kyun;Kim, Sung Ho;Choi, Jung Kee;Lee, Woo Kyun
    • Journal of Korean Society of Forest Science
    • /
    • v.100 no.1
    • /
    • pp.62-69
    • /
    • 2011
  • Six commonly used non-linear growth functions were fitted to individual tree height-dbh data of eight major tree species measured by the $5^{th}$ National Forest Inventory in Chungcheong province. A total of 2,681 trees were collected from permanent sample plots across Chungcheong province. The available data for each species were randomly splitted into two sets: the majority (90%) was used to estimate model parameters and the remaining data (10%) were reserved to validate the models. The performance of the models was compared and evaluated by $R^2$, RMSE, mean difference (MD), absolute mean difference (AMD) and mean difference(MD) for diameter classes. The combined data (100%) were used for final model fitting. The results showed that these six sigmoidal models were able to capture the height-diameter relationships and fit the data equally well, but produced different asymptote estimates. Sigmoidal growth models such as Chapman-Richards, Weibull functions provided the most satisfactory height predictions. The effect of model performance on stem volume estimation was also investigated. Tree volumes of different species were computed by the Forest Resources Evaluation and Prediction Program using observed range of diameter and the predicted tree total height from the six models. For trees with diameter less than 30 cm, the six height-dbh models produced very similar results for all species, while more differentiation among the models was observed for large-sized trees.

Definition of Real Me(眞我論) through the philosophy of Yang-Ming Studies(陽明學) - Formation of Modern Korean Principal (근대 유학 지평에서 박은식의 진아론(眞我論) 읽기)

  • Park, Jeoung-Sim
    • The Journal of Korean Philosophical History
    • /
    • no.52
    • /
    • pp.157-183
    • /
    • 2017
  • Korean Modernization is the period which Western Culture is settled as common sense, but modern introsepction of Confucianism acted as a sign to ask what is the basis of Korean modern subject. Park Eun-Sik transformed the basis of our thinking from Confucianism to the philosophy of Wang Yangming in the crash time of the Confucianism metaphysical structure. Park Eun-sik organized Definition of Real Me(眞我論) with the idealogical basis, that is, benevolence of the whole creation of the universe(萬物一體之仁) and the origin of the mind(良知) of Wang Yangming. He tried to realize the Basis of Confuciasism in the modern era with the origin of the mind(良知). And also he tried to figure out the origin of Confucianism by The public(民衆). He suggested the Public(民衆) as the unity to realize the Confucianism as equalitarianism. Park Eun-Sik declared the thought of great unity and peace of Korea(大同平和思想) with the idea of Real Me(眞我論) and benevolence of the whole creation of the universe(萬物一體之仁). Great unity and peace of Korea(大同平和思想) is based with the origin of the mind(良知) of Wang Yangming and is realized to be fulfilled as the thought of great unity and peace of Korea(大同平和思想).

Treatment of Multidrug-resistant Pseudomonas aeruginosa Bacteremia in a Immunocompromised Child With Ceftolozane-tazobactam (면역저하 소아에서 발생한 다제내성 녹농균 균혈증을 ceftolozane-tazobactam으로 성공적으로 치료한 증례보고)

  • Hyesun Yu;Areum Shin;Doo Ri Kim;Jaeyoung Choi;Hee Young Ju;Joongbum Cho;Cheol-In Kang;Yae-Jean Kim
    • Pediatric Infection and Vaccine
    • /
    • v.30 no.1
    • /
    • pp.47-54
    • /
    • 2023
  • With the widespread use of broad-spectrum antibiotics in clinical practice, the emergence of multidrug-resistant (MDR) gram-negative bacteria has become a global problem. The MDR Pseudomonas aeruginosa infection is especially difficult to treat and increases mortality in critically ill patients. Ceftolozane-tazobactam (ZerbaxaTM) is a fifth-generation cephalosporin and beta-lactamase inhibitor that has proved to be effective for treating complicated urinary tract infections and complicated intra-abdominal infections caused by MDR P. aeruginosa. Herein, we report the first case of pediatric hematologic cancer in Korea that was successfully treated for MDR P. aeruginosa bacteremia with Ceftolozane-tazobactam.

A Study on the (맹사성 <강호사시가>의 짜임새)

  • Yang Hee-Chan
    • Sijohaknonchong
    • /
    • v.21
    • /
    • pp.143-164
    • /
    • 2004
  • The purpose of this study is to clarify that 'Kanghosasiga' is the Ynsijo which has general unification of the content and having general unification is based. on the using one definite frame. although 'Kanghosasiga' used different subject matters that have characteristics of four season in forming one theme. The definite frame is divided into two frames, inner frame and outer frame. Outer frame is common in four works, and it represents the place in which the speaker lives(강호), speaker (이몸), relationship between speaker and the king(군은), the condition of 'kangho' and speaker. And in this paper, the generative condition of phrases is so analyzed that the compression and the simplicity of expression are explained, and the purpose of generative phrases is so analyzed that satisfaction at life is represented. It is considered if it is possible to extended to '태평성대(the happy era)' in the social view. Inner frame is the detail structure of content of the work. Each of the first, second, third of the verses of four works have common structure. After analyzing each content, the characteristic of 'Kanghosasiga' was explained. The first of verses of 'Kanghosasiga' represent gusto of the four season. The second is constructed with 'the clause that functions as instruction' because 'speaker' that is the words that functions as index, and represents in detail gusto of the first. The third is connotative expression connected with the second. The third implies purpose that the writer try to gain private living with formal viewpoint. The structure of the inner frame of 'Kanghosasiga' shows a process; 'introducing season' $\to$ 'gusto about season' $\to$ 'enjoying with season' $\to$ 'peace in mind'. The first of verses of 'Kanghosasiga' is the clue of the second. The second is the reaction of the first. The third has character as estimation of the forepart. The structure of the outer frame can be shown if the structure of the inner frame has '감군은‘(being grateful to king's grace). ultimate purpose of the writer is to praise king's administration.

  • PDF

A study on the traditional salt-making of the Joolpo inlet area during the 18th and 19th century (18~19世紀 茁浦灣의 煮鹽 - 鹽場의 分布와 煮鹽法을 중심으로 -)

  • ;Hong, Keum-Soo
    • Journal of the Korean Geographical Society
    • /
    • v.29 no.1
    • /
    • pp.46-64
    • /
    • 1994
  • Among every civilized people salt has been recognized as an essential foodstuff to the human society without which even man's survivor is unthinkable. The cultural-anthropological meaning of salt is estimated highly as well, and in geographical perspective salt itself symbolize regional interrelationship. Playing a decisive role in freeing innermost settlement from isolation, salt aiso made a contribution to expanding human habitats. This study tries to reconstruct historica geography of 18th and 19th century surrounding traditional salt-roasting (chayeom). The Joolpo Inlet area which is located on the mid-western coast in Honem Region is selected for study area. Established on the basis of optimum physical geographical conditions such as topography, climate and vegetation, salt-making of Joolpo Inlet area was run dynamically with the sudden turn of events in the 18-19th century which was chacterized as an age of transition from medieval society to modern one. In this paper the writer attempts to clarify mainly following three points: physical conditions and socio-economic background leading to the initiation and later development of roasting of salt in Joolpo Bay; distribution of saltworks; methods of saltmaking. Main points drawn from these analyses can be summarized as follows: of iron pan and cow-drawn tools rendered labour-saving and output growth. 1, Saltworks of Joolpo Inlet area in the 18-19th century were distributed evenly over Kobu, Puan, Mujang and Heungduck counties among which Kobu's was located in Puanmyon - a sort of exclave. All saltworks belonging to above four counties were clasified as most lucrative ones in Honam Region on government archives. In particular, Gumdang saltwork which belongs to Mujang county is noteworthy in that it was first introduced by one Paekje priest in 6th century and therefore it provides a clue to examine the history of salt-roasting of Joolpo Inlet area. In light of the fact that temple or monastery economy, regardless of East and West, has been closely connected with traditional industry, the case of Gumdang is not unusual. 2. The process of saltmaking follows this order: harrowing of salt field exposed to solar heat; construction of saltern mound with saline earth; acquiring of brine by leaching saline earth; roasting of salt. Salterns (saltworks) are consisted with various salt making facilities such as roasting shed, saltern mound, salt field, salt well) salt pit or brine pit) and seawater reservoir. Among them roasting shed which is constructed chiefly with hundreds of pieces of pine tree as a frame and with straw as roof and wall is customarily considered as an unit of saltwork. And inside it is saltpan made of two kinds of materials, that is iron pan or plaster pan. The area attached to one unit of roasting shed is approximately 1 ha, and that of saltern mound is a tenth of it.

  • PDF