• 제목/요약/키워드: Accounting Knowledge

검색결과 186건 처리시간 0.023초

Multi-Criteria Decision Making Procedure under Incompletely Identified Preference Information

  • Ahn, Byeong-Seok;Kim, Jae-Kyeong;Kim, Soung-Hie
    • 한국경영과학회지
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    • 제23권3호
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    • pp.63-73
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    • 1998
  • The paper deals with interactive multiple criteria decision making procedure when decision maker (DM) specifies her or his preference in incomplete ways. Usually DM is willing or able to provide only incomplete information, because of time pressure and lack of knowledge or data. Under incomplete information on utility and attribute weight, the pairwise dominance checks result in strict or weak dominance values. Considering only strict dominance values sometimes fails to Prioritize alternatives because of fuzziness of preference information. Further there exists some information loss useful if used, otherwise. In this paper, we consider the outranking concept which implies the willingness of DM's taking some risk under the least favorable situation because she has enough reasons to admit the results. By comparing the magnitude of net preference degree of alternatives which is defined by difference between outrankings and outranked degree of each alternative, we can prioritize alternatives.

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전, 후경부에 동시 발생한 호분화성 지방육종 1예 (A Case of Well-Differentiated Liposarcoma on the Anterior and Posterior Neck)

  • 사대진;김윤정;백훈희;김승우
    • 대한두경부종양학회지
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    • 제30권1호
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    • pp.31-34
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    • 2014
  • Liposarcoma is a malignant tumor originated from adipose tissue, accounting for 20% of all soft tissue sarcomas. A 69-year-old man with anterior and posterior neck mass visited to our department and we performed an excisional biopsy in level I. Histopathological examination revealed liposarcoma, so we performed wide excision in anterior and posterior neck, and adjuvant radiotherapy. We report a unique case of well-differentiated liposarcoma on anterior and posterior neck with literature review. To our best knowledge, such case has not been reported earlier in Korea previously.

Numerals and Pragmatic Interpretations

  • Yeom, Jae-Il
    • 한국언어정보학회지:언어와정보
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    • 제10권2호
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    • pp.47-65
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    • 2006
  • In this paper I address the problems of defining the semantics of numerals and accounting for how pragmatic inferences are made. I basically assume that a numeral n simply means '${\lambda}P{\lambda}x[#(x)n\;&\;P(x)]$', as commonly assumed. Even when a numeral n has 'at least' interpretation, a sentence with the number does not entail a sentence with n replaced with n-1. But when a sentence with n-1 holds, it is possible that a sentence with n or a larger number holds too. This is not based on a semantic relation, but on pragmatic informativeness. In addition to pragmatic strength, the actual reading of a numeral is affected by some background knowledge of generalizations about the world, but the ordering of pragmatic strength among numbers always plays a role in determining unilateral interpretations. In such a case, we can assume that a set of numbers relevant in the context forms a scale. Forming a scale does not necessarily lead to a unilateral interpretation. The bilateral interpretation of a number is possible in the context where it is known whether or not alternative sentences with contextually salient alternative numbers are true.

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콜린성 두드러기에 대한 현대 의학적 연구와 한의학적 고찰 (Korean Medicinal Approaches to Recent Study on Cholinergic Urticaria)

  • 정혜진;고우신;윤화정
    • 한방안이비인후피부과학회지
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    • 제28권4호
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    • pp.29-40
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    • 2015
  • Objects : The aim of this study is to introduce latest research trend of cholinergic urticaria and consider results in view of Korean medicine.Methods : We investigate research papers, Chinese and Korean medicinal papers about Cholinergic Urticaria through Pubmed, CNKI(China National Knowledge Infrastructure) and OASIS(Oriental Medicine Advanced Searching Integrated System).Results : The pathogenesis of cholinergic urticaria is supposed to correlate with sweating, considering that many cholinergic urticaria patients are complicated with anhidrosis or hypohidrosis and have sweat hypersensitivity. And on the basis of those outcomes, diverse therapies on cholinergic urticaria are conducted recently.Conclusion : Korean medicinal approaches and treatment on cholinergic urticaria can be significant, accounting that sweating plays a important role in pathogenesis of cholinergic urticaria.

판재의 이축인장 특성을 고려한 사각컵 딥드로잉 성형해석 (Numerical Study of Square Cup Deep Drawing Accounting for Biaxial Tensile Property)

  • 안덕찬;김광육
    • 한국소성가공학회:학술대회논문집
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    • 한국소성가공학회 2009년도 춘계학술대회 논문집
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    • pp.213-214
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    • 2009
  • Recently the use of ferritic stainless steels for automotive exhaust system has been increased dramatically. A detailed knowledge of material behavior of ferritic stainless steel is important for successful manufacturing of exhaust systems. To achieve this goal, numerical study of square cup deep drawing for ferritic stainless steel sheet, type 409L was conducted with Yld2000-24. Uniaxial tensile test and hydraulic bulge test were performed to characterize plastic material behavior. Finite element simulation of square cup deep drawing was performed successfully.

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신경모세포종 (Neuroblastoma)

  • 강형진;유경하;신희영;안효섭
    • Advances in pediatric surgery
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    • 제14권1호
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    • pp.75-82
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    • 2008
  • Neuroblastoma arises from the primitive neural crest cells, and is a common malignancy in childhood. The clinical features are characterized by biological heterogeneity. Neuronal degeneration and differentiation occur in some patients. However treatment in the high risk group accounting for approximately half, has not been satisfactory despite a multimodal approach. Therefore, effective treatment is determined by the risk group of prognostic factors, such as age at diagnosis, stage of disease, pathological finding and N-myc amplification. Neuroblastoma can be diagnosed prenatally, which suggests its origin during the normal embryogenesis. Recent knowledge of molecular biology, such as Trk genes, and the concept of cancer stem cells have given us some improved understanding on this disease. Currently, targeted therapies based on the molecular biology of neuroblastoma are under investigation and increasing survival rate and decreasing late complications could be appreciated.

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Ocular adnexal mucosa-associated lymphoid tissue lymphoma: a narrative review

  • Chung, Hyun Uk;Son, Jun Hyuk
    • Journal of Yeungnam Medical Science
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    • 제39권1호
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    • pp.3-11
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    • 2022
  • Lymphoma is the most common primary tumor of the orbit, accounting for 55% of all orbital malignancies. When divided into histopathological subtypes, extranodal marginal zone lymphoma of mucosa-associated lymphoid tissue (MALT lymphoma) comprises the largest proportion. Clinical manifestations are unspecific, but in patients with slow-growing painless orbital mass, or red conjunctival lesion suggestive of 'salmon patch', ocular adnexa lymphoma (OAL) should be suspected. Although the pathogenetic mechanism of ocular adnexal MALT lymphoma (OAML) is not yet fully understood, the relationship between OAML and Chlamydia psittaci has been hypothesized recently, similar to that between gastric MALT lymphoma and Helicobacter pylori. This suggests a new treatment option for OAML; bacterial eradication therapy with systemic antibiotics. Several other treatment methods for OAML have been introduced, but no treatment guidelines have been established yet. In this article, we summarize the current knowledge on the clinical features, pathogenesis, diagnostic methods, therapeutic strategies, and prognosis of OAML.

Development of an Information System for Accounting for the Level of Training of Future Specialists in the Field of Information Technology

  • Alla Kapiton;Nataliia Kononets;Valeriy Zhamardiy;Lesya Petrenko;Nadiya Kravtsova;Tetiana Blahova
    • International Journal of Computer Science & Network Security
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    • 제24권1호
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    • pp.95-106
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    • 2024
  • The article is devoted to the design and development of an information system for preserving the results of testing to verify the residual knowledge of students of the resource for training specialists in information and communication technologies. The purpose of the study is to provide a scientific justification for the problem of developing professional training of specialists in information and communication technologies in the process of using an information system to save test results to verify students' residual knowledge and to verify the effectiveness of its implementation in universities. According to the results of the experiment, it can be argued that the introduction of an information system to preserve the results of testing to test students' residual knowledge in the educational process contributes to the professional training of specialists in information and communication technologies at the universities of Ukraine. The practice of development and use of modern information technologies focused on the implementation of psychological and pedagogical goals of teaching and education is fundamentally new mediated by modern technical and technological innovations.

Health Risk of Potato Farmers Exposed to Overuse of Chemical Pesticides in Iran

  • Sookhtanlou, Mojtaba;Allahyari, Mohammad Sadegh;Surujlal, Jhalukpreya
    • Safety and Health at Work
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    • 제13권1호
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    • pp.23-31
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    • 2022
  • Background: Potato is the main crop of Ardabil Plain (accounting for one-fifth of potato production in Iran). Its health hazard risk to farmers is rising due to the increasing rate of pesticide use. The present study analyzes potato farmers' health hazard risk in the use of chemical pesticides. Methods: The rate of pesticide use by farmers (n = 370) was first compared with the recommended dosage (on pesticide label). Then, a composite index was employed to estimate the health hazard risk of farmers during pesticide use, and the variables accounting for pesticide overuse and nonoveruse were analyzed. Safety behavior was examined in four steps, namely of pesticide purchase and storage, preparation, application, and postapplication. Results: It was found that 74.6 percent of potato farmers used pesticides in higher concentrations than the recommended dosage. The higher average rate of pesticide use versus recommendation (label instruction) was related to Chlorpyrifos and Trifluralin, and the highest average health hazard risk among farmers was related to the use of Chlorpyrifos and Metribuzin. Farmers with a higher risk of health hazard displayed much lower safety behavior than the other farmers at all steps of pesticide use. Conclusion: The most important variables discriminating the health hazard risk of farmers' overuse included health behavior identity, attitude, knowledge and awareness, and cues to action. Therefore, using social media, holding local exhibitions, and engaging local leaders and skilled farmers in the region to improve farmers' attitudes and health behavior identity toward the dangers of chemical pesticides can play a significant role in motivating farmers' display of overuse preventive behaviors.

유형고정자산 가치평가 현황: 우리나라 사례를 중심으로 (Present Status and Prospect of Valuation for Tangible Fixed Asset in South Korea)

  • 조진형;오현승;이세재
    • 산업경영시스템학회지
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    • 제46권1호
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    • pp.91-104
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    • 2023
  • The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.