• 제목/요약/키워드: Accounting major

검색결과 326건 처리시간 0.028초

우리나라 제조업에 있어 자산형태별 실질 감가상각 곡선에 관한 연구 (A Study on the Effective Depreciation Curve by Asset in Korean Manufacturing Sector)

  • 조진형
    • 산업경영시스템학회지
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    • 제13권22호
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    • pp.7-16
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    • 1990
  • Because economic depreciation includes some disciplines like economics, accounting and industrial engineering, the terminologies concerned are selected and arranged. The economic depreciation is defined with which the cases that occur when economic depreciation is measured are considered. Two major methods of the measurement of economic depreciation are reviewed these are Hulten-Wykoff's approach and Bureau of Economic Analysis of U.S.A. methodology. In its application in Korea the expected problems are presented. This paper also shows that it is rarely possible. Therefore Under the restricted condition a method to measure the economic deprection is suggested in Korea manufacturing sector.

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Obviously Increasing Incidence Trend for Males but Stable Pathological Proportions for Both Genders: Esophageal Cancer in Zhongshan of China from 1970-2007

  • Wei, Kuan-Grong;Liang, Zhi-Heng
    • Asian Pacific Journal of Cancer Prevention
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    • 제13권5호
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    • pp.1783-1786
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    • 2012
  • Objectives: To analyze esophageal cancer incidence and pathological data of Zhongshan in China in 1970-2007, and to provide scientific information for its prevention and control. Methods: From Zhongshan Cancer Registry esophageal cancer incident and pathological data were obtained. Pathological proportions and trends were calculated and analyzed. Results: Although there was a continuously and obviously increasing trend for male incidence rates in 1970-2007 in Zhongshan, squamous cell carcinoma (SCC) and adenocarcinoma (AD) incident proportions during 1990-2007 remained relatively stable. Moreover, SCC was the major pathological type, accounting for 70.6 percent of all new cases, while AD were relatively few and accounted for only 2.66 percent throughout the period. Conclusion: The male esophageal cancer incident pattern in Zhongshan in 1970-2007 was quite different from most other domestic areas. The data suggest that etiological analysis should be enhanced for improved control in Zhongshan.

SE 툴을 이용한 도시철도 표준사양 형상관리 방안 연구 (Study of Configuration Management for City Train Standard Specifications using SE Tool)

  • 이우동
    • 대한전기학회:학술대회논문집
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    • 대한전기학회 2006년도 제37회 하계학술대회 논문집 B
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    • pp.1095-1096
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    • 2006
  • Configuration management plays a key role in systems engineering process for any project from earlier stage of development. It consists of five major activities, ie., configuration management planing, configuration identification, configuration control, configuration status accounting and configuration verification and audit, and is essential to control system design development and operation throughout entire life cycle of the system development. And it is directly associated with other part of systems engineering management, ie., technical data management which provides traceability of important decisions and changes during development. In this paper, we describe how to apply CASE(Computer-aided Systems Engineering) tool-Cradle for the configuration management to achieve effectiveness of City Train Standard Specification Management process.

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작업관리기법의 활용실태에 관한 조사연구 (A study on the work study application in industry)

  • 안세희
    • 기술사
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    • 제16권4호
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    • pp.20-31
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    • 1983
  • Study was made for the work study application in industry by sampling one thousand manufacturing companies. Small and medium industries are far behind in systematic application of the work study technique. Large industries are gradually introducing the work study technique systematically in line with the nation-wide quality control movement. Major sessions that the industries feel important in IE curriculum were QC, Work study and Cost accounting followed by the Organization theory, Industrial psychology, and Labor relations. Most of the industries were still less aware of the sophisticated fields such as OR, SE and Simulation. They put more emphasis on QC and TQC and as a result, work study should be closely bounded to TQC in order to systemize the work study application in the future.

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전문가시스템 개발에 있어서의 인간공학의 역할 (The Role of Human Factors in Expert System)

  • 서창교
    • 한국정보시스템학회지:정보시스템연구
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    • 제1권
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    • pp.95-109
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    • 1992
  • A number of success story about various application areas including manufacturing, accounting, finance, education, and engineering are reported. MIS professionals predicted that expert systems would improve the productivity enormously. However, the expert system revolution has not happened yet. Although not reported in the open society widely, there are failure stories of expert systems. Most of problems concerning expert system failure stem from the non-technical issues such as cognitive and psychological problems rather than the technical issues. We hypothesize that human factor principle enables designers to handle most of these non-technical problems elegantly and to improve the performance and acceptance of the expert systems. Major reasons for expert system failure and needs of human factors are discussed. Human factor guidelines to expert system make the prospects of the expert systems with human factors clear and understandable.

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리스금융회사의 정보화 및 경영실패 사례연구 -P리스사의 재무회계분석을 중심으로- (A Case of Financial Distress of Leasing Company: A Financial and Accounting Analysis of P Leasing Company)

  • 이용환
    • 디지털융복합연구
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    • 제2권1호
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    • pp.145-160
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    • 2004
  • P Leasing Company was a steady growing company with positive net income in most years since 1985 when it was established. However, it suddenly experienced a minus net income of 6.8 billion won in 1996. The reason of its deficit was known to be the financial distress of its two major leasing contracts. The total amount of two contracts was 58 billion won witch is about 8% of total amount of its leasing contracts. In this paper, we analyse how the disability of lease payments from the two leasing contracts influence P Leasing Company's financial stability, growth opportunity, and profitability. In addition, by performing ROI analyse, we point out the financial reasons of P Leasing Company's deficit in 1996. We hope our case analysis to help students understand the cash flow of leasing companies. The P Leasing Company case also illustrates the fact that bad leasing contracts would seriously affect the profitability of leasing companies as bad loans would seriously do the profitability of commercial banks.

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수삼의 CA 및 MA 저장이 홍삼의 지방산에 미치는 영향 (Effect of Controlled Atmosphere and Modified Atmosphere Storage on the Fatty Acid of Fresh and Red Ginseng)

  • 전병선;최강주
    • Journal of Ginseng Research
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    • 제19권3호
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    • pp.260-266
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    • 1995
  • Fifteen free fatty acids including myristic acid were isolated and identified from red ginseng processed from CA and MA stored fresh ginseng. Linoleic acid (80%) and palmitic acid (10.5%) content were the major components accounting for more than 90% of the total free fatty acid. The contents of free and identified fatty acids were not greatly changed in all the treatments. Especially when preservative was treated, the change of free fatty acid was quite stable over the control. Each fraction of neutral, glyco- and phospholipid was constant in terms of quantities before and after the treatment. Key words Controlled atmosphere, modified atmosphere, fresh ginseng, red ginseng, fatty acid.

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정보기술(情報技術)을 활용한 상업농(商業農)의 경영혁신방안(經營革新方案) (Information Technology and Strategy for Innovative Commercial Farmers)

  • 권용대
    • 농업과학연구
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    • 제26권2호
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    • pp.106-115
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    • 1999
  • It will become necessary for farmers to adopt information technology into commercialized farming system, since its productivity is increasingly linked to how to exploit the agricultural information. The purpose of this study is to examine the current status of information technology and to suggest ways to utilize the information technology for innovative farm management. Internet should become more important instruments which farmers might utilize in order to collect and mine the agricultural information because of its rapidity, reliability and precision. Also farmers should be encouraged to adopt a GIS-based farm management decision support system and to integrate the market information and geographic information such as soil, water, temperature, etc. for optimal decision making. Another way of improving farm management is to make farmers use agricultural accounting software for individual farmers and develop farming simulation system which analyze a farmer's current financial condition and suggest how to improve it. Making home page would be major marketing strategy for farmers to promote the sales of agricultural products.

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우리나라의 해외취업선사의 발전방안 (Some Considerations for Development of Ship Management Companies in Korea)

  • 이태우;박용섭;김재봉
    • 한국항해항만학회:학술대회논문집
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    • 한국항해항만학회 1991년도 하계학술발표회 한국항해학회
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    • pp.21-36
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    • 1991
  • The main function of most ship management companies in Korea has been crew manning for foreign shipowners i.e. limited management whereas those in Norway. U, K Hong Kong Singapore and etc. have been largely involved in full management which includes ship operation maintenance and repairs chartering financial administration accounting insurance etc not to mention crew manning The shortage of supply of seamen caused by deindustrialisation and increasing GNP tends to deteriorate the profitability of ship management companies in Korea. In these circumstances they may have to expand their present business to full management in order to continue to be going concerns, This paper evaluates the roles and performances of ship management companies in Korean shipping sector during the last three decades and suggests some ideas in order to develop them identifying major barriers against their development and analysing business activities of ship management companies in advanced maritime countries.

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고중성지방혈증 급성췌장염의 최신 지견 (An Update on Hypertriglyceridemia-Induced Acute Pancreatitis)

  • 김홍자
    • The Korean Journal of Medicine
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    • 제93권6호
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    • pp.518-524
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    • 2018
  • Hypertriglyceridemia a major cause of acute pancreatitis, accounting for up to 10% of all cases. The pathophysiological mechanism of hypertriglyceridemia-induced acute pancreatitis (HTGP) is presumed to involve the hydrolysis of triglycerides by pancreatic lipase resulting in an excess of free fatty acids and elevated chylomicrons, which are thought to increase plasma viscosity and induce ischemia and inflammation in pancreatic tissue. Although the clinical course of HTGP is similar to other forms of acute pancreatitis, the clinical severity and associated complications are significantly higher in patients with HTGP. Therefore, an accurate diagnosis is essential for treatment and prevention of disease recurrence. At present, there are no approved guidelines for the management of HTGP. Different treatment modalities such as apheresis/plasmapheresis, insulin, heparin, fibric acids, and omega-3 fatty acids have been successfully implemented to reduce serum triglycerides. Following acute phase management, lifestyle modifications including dietary adjustments and drug therapy are important for the long-term management of HTGP and the prevention of relapse. Additional studies are required to produce generalized and efficient treatment guidelines for HTGP.