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A Bugetary Management Pattern Marketing Based on The Adaptive Accounting Control System (적응형(適應形) 회계(會計)시스템에 의한 마아케팅 부문(部門)의 예산관리(豫算管理) 모형(模型))

  • Park, Dae-Kyu
    • Korean Business Review
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    • v.2
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    • pp.171-204
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    • 1989
  • The adaptive accounting control system can be regarded as an realistic control system which can adapt itself to uncertain enviromental changes. It has characters that can measure the extend to which we attain our goals and give intelligence, which is essential to planning for the future and for decision making. The budget should present the aim of the compilation of the budget and synthesize the limit through the systematic plan about the utilization of resources, because is a financial plan that is used as estimate of future management operations and as a control of it. If we would like to make good use of this business budget as a tool for planning, we should try to opimize all over the business by relating business operation as far as the effective use of the economic resources in business and the supplying of it are concerned and financial budgets to the responsibility unit center. As this paper is about the budgetary management pattern of marketing based on the adaptive accounting control system, I shall begin with a description of the feature and role of responsible accounting system in management accounting. I shall also deal with the Ex ante accounting system and the Ex post optimum accounting system which are essential to the control stage of business budgeting. And finally, accounting to the control process of adaptive accounting system that fit in with the reality, I shall design a budgetary management pattern of marking section. I wish this paper would be helpful to the activity of budgetary management. A budget is an important step of diverging point. Consequently, when we set up a budgetary pattern based on the adaptive accounting system as far as the control accounting is concerned. I believe that the step of responsible accounting will be a more elaborate and scientific step of management.

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Regulations on Dress and Its Ornaments in the True Record of Joseon Dynasty between the mid-15th Century and mid-17th Century ("조선왕조실록(朝鮮王朝實錄)"에 기록된 15세기 중반에서 17세기 중반의 복식금제(服飾禁制))

  • Park, Kyung-Ja;Koh, Bou-Ja
    • The Research Journal of the Costume Culture
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    • v.16 no.4
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    • pp.748-761
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    • 2008
  • This study was initiated out of necessity to inquire into the trend of costume regulation between the mid-15th century and mid-17th century, and what influence the change of dress and its ornaments had on the people at the time. As for the resources this study was based on, the True Record of Joseon Dynasty, which was the historical record of official compilation, was used as basic material, and the excavated relics at the time were referred to. The forbidden dress and ornaments mentioned in the records from the time of King Seonjong to the time of King Hyeonjong were classified into textiles, clothes, ornaments and dresses, according to the objects. It was designed to identify the laws and ordinances or regulations enacted by the state and the contents of discussions, which were caused by the extensive consumption of silk gauze and fabrics and the luxury in dress and ornaments, and the phenomenon induced by the consumption desire of the social class with economic power, and to help understand the cause. So to speak, the law and ordinance or regulations were established to solve the social problems caused by the failure in controlling dress and ornaments wearing based on social position, during the process in which the king and court officials were making effort to intensify their political power in each regime.

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Study on the Genetic Variation of the Mitochondrial DNA in the Beet Armyworm, Spodoptera exigua (H bner), Using PCR-RFLP (PCR-RFLP를 이용한 파방나방 (Spodoptera exigua(H bner)) 미토콘트리아 DNA의 유전변이 연구)

  • 김용균;이명렬;정충렬
    • Korean journal of applied entomology
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    • v.37 no.1
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    • pp.23-30
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    • 1998
  • Restriction fragment length polymorphism (RFLP) of a DNA has been a useful tool for analyzing genetic variation. This research was performed to establish an RFLP analytic method on the mitochondrial DNA (mtDNA) of the beet armyworm, Spodoptera exigua (Hiibner). To do this, total size of the mtDNA was measured and polymerase chain reaction (PCR) primers were selected. Its mitochondrial genome size was ca. 16kb. From a serial PCR test of 29 primers refered to the compilation of Simon et al. (1994), 22 primers were selected to amplify its mtDNA fragments. These primers resulted in short (300-700 bp) or long (1000-2000 bp) DNA products which represented a total or partial sequence of each of CO-I, CO-11, Cyt-B, ND-1, 12s rRNA, 16s rRNA, and some tRNAs. PCR-RFLP was performed in some variable mtDNA regions with 8 kinds of 4bp recognizing restriction enzymes. Different populations from Andong, Kyungsan, and Sunchun did not show any restriction site polymorphisms but had some length variation in certain regions of mtDNA.

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School-based Educational Programs for Anti-tobacco Use at Busan Middle and High Schools (학교금연교육프로그램 현황 및 문제점: 부산광역시 중.고등학교를 중심으로)

  • Kang, So-Young;Kim, Sook-Nam
    • Korean Journal of Health Education and Promotion
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    • v.22 no.4
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    • pp.91-105
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    • 2005
  • Purpose: The purpose of this study was to describe the current status of managing educational programs for tobacco use prevention at middle and high schools located in Busan. Methods: Using a survey method with a 29-item self-administration questionnaire, the data were collected from January 10 through February 18, 2005, from school nurses as well as teachers major in healthcare of 227 participant schools. Results: A strategic plan for school-based educational programs of tobacco use prevention was mainly developed by a school nurse at middle school and a teacher in charge of school discipline at high school. The educational programs for tobacco use prevention were implemented for approximately 40% of schools in Busan with the budget ranged from 110,000 won to 200,000 won a year. Eighty five percepts of the schools had anti-tobacco regulations and guidelines in place. Twenty two percents of the middle and high schools collected the data regarding adolescents' smoking status periodically. Over 70% of schools provided tobacco use prevention education programs as a part of regular semester curriculum. Conclusions: For making the management of educational programs for tobacco use prevention effective and consistent with government's anti-smoking policy, schools need (a) development of tobacco management guideline and regulations with participation of teachers, students, and parents, (b) clear job and role descriptions for personnel to plan and implement anti-tobacco programs, (c) compilation of the budget enough to implement the programs, (d) periodically assessment of adolescents' smoking status, and evaluation of the programs to monitor whether those are effective for adolescents' health promotion; and (e) to make an effort to less range of quality in educational programs for tobacco use.

A Study of Action Research Analysis Methods Model of Backdoor Behavior based on Operating Mechanism Diagnosis (동작 메커니즘 진단을 기반으로 한 백도어(backdoor) 행동분석 방법 모델 연구)

  • Na, SangYeob;Noh, SiChoon
    • Convergence Security Journal
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    • v.14 no.2
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    • pp.17-24
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    • 2014
  • Form of backdoor penetration attacks "trapdoor" penetration points to bypass the security features and allow direct access to the data. Backdoor without modifying the source code is available, and even code generation can also be modified after compilation. This approach by rewriting the compiler when you compile the source code to insert a specific area in the back door can be due to the use of the method. Defense operations and the basic structure of the backdoor or off depending on the nature of the damage area can be a little different way. This study is based on the diagnosis of a back door operating mechanism acting backdoor analysis methods derived. Research purposes in advance of the attack patterns of malicious code can respond in a way that is intended to be developed. If we identify the structures of backdoor and the infections patterns through the analysis, in the future we can secure the useful information about malicious behaviors corresponding to hacking attacks.

Statistical Model Analysis of Urban Spatial Structures and Greenhouse Gas (GHG) - Air Pollution (AP) Integrated Emissions in Seoul (서울시 도시공간구조와 온실가스-대기오염 통합 배출량의 통계모형분석)

  • Jung, Jaehyung;Kwon, O-Yul
    • Journal of Environmental Science International
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    • v.24 no.3
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    • pp.303-316
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    • 2015
  • The relationship between urban spatial structures and GHG-AP integrated emissions was investigated by statistically analyzing those from 25 administrative districts of Seoul. Urban spatial structures, of which data were obtained from Seoul statistics yearbook, were classified into five categories of city development, residence, environment, traffic and economy. They were further classified into 10 components of local area, population, number of households, residential area, forest area, park area, registered vehicles, road area, number of businesses and total local taxes. GHG-AP integrated emissions were estimated based on IPCC(intergovernmental panel on climate change) 2006 guidelines, guideline for government greenhouse inventories, EPA AP-42(compilation of air pollutant emission factors) and preliminary studies. The result of statistical analysis indicated that GHG-AP integrated emissions were significantly correlated with urban spatial structures. The correlation analysis results showed that registered vehicles for GHG (r=0.803, p<0.01), forest area for AP (r=0.996, p<0.01), and park area for AP (r=0.889, p<0.01) were highly significant. From the factor analysis, three groups such as city and traffic categories, economy category and environment category were identified to be the governing factors controlling GHG-AP emissions. The multiple regression analysis also represented that the most influencing factors on GHG-AP emissions were categories of traffic and environment. 25 administrative districts of Seoul were clustered into six groups, of which each has similar characteristics of urban spatial structures and GHG-AP integrated emissions.

Effects of fashion shopping orientations and importance of fashion application attributes on customer satisfaction and loyalty in the mobile shopping environment (모바일 쇼핑 환경에서 패션 쇼핑 성향과 패션 앱 속성 중요도가 고객만족과 충성도에 미치는 영향에 관한 연구)

  • Kim, Na Mi
    • Journal of the Korea Fashion and Costume Design Association
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    • v.22 no.3
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    • pp.139-153
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    • 2020
  • Today, the proliferation of smart-phones and other mobile devices is bringing many changes to people's daily lives. Recently, the mobile shopping market has grown rapidly and has become a center of distribution. Furthermore, the consumer mobile fashion market is expected to expand and mobile fashion consumers' shopping tendencies will gradually become segmented. Differentiated marketing strategies for mobile fashion companies are to become essential. This study intends to understand the propensity of mobile fashion shopping and the importance of fashion app attributes, and their impact on mobile fashion shopping customer satisfaction and loyalty. The research aims to identify shopping trends and buying behaviors of mobile fashion consumers, find ways to increase mobile fashion shopping purchases, and help develop the mobile fashion market. The results of this study are summarized as follows. First, the compilation and the economics of the mobile fashion shopping propensity factors were shown to have a significant impact on product information, product reviews, and service quality, which are in turn important factors for fashion app attributes, whereas convenience only had a significant impact on service quality. Second, product information and service quality, which are also important factors for fashion app attributes, have a significant impact on mobile fashion shopping. Third, customer satisfaction concerning mobile fashion shopping has a significant impact on loyalty. Mobile fashion shopping customer satisfaction increases loyalty. Increasing the satisfaction and loyalty of mobile fashion shopping will lead to increased sales using mobile fashion shopping apps(Site) and become apparent in the results of mobile fashion companies. Therefore, various efforts by mobile fashion companies will be needed to satisfy their customers.

A Study on Information Consumption Behavior Structure of Rural Residents in Changchun, China (중국 장춘시 농촌주민의 정보소비 행동구조에 관한 연구)

  • Liu, Hui-Shu;Jung, Gi-Young;Kim, Hyung-Ho
    • Journal of the Korea Convergence Society
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    • v.11 no.1
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    • pp.9-16
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    • 2020
  • This study aims to deeply analyze the information consumption behavior structure of rural residents in Changchun, China. and further improve the information consumption level of rural residents. Questionnaire survey and statistical analysis were used in this study. First, Through in-depth interview and open questionnaire collection and compilation of measurement questions. Secondly, residents in 15 rural areas around Changchun were selected for the survey, Finally, SPSS23.0 was used for exploratory factor analysis of recovered data, and Mplus7.4 was used for confirmatory factor analysis. The results show that the structure of information consumption behavior of rural residents in Changchun includes three dimensions of information demand, information literacy and payment ability, which is corresponding to the previous studies on information consumption behavior structure's demand power, purchasing power and information quality. This study has certain empirical validity.

The Editing System and Characteristics of "Clinical Formula Science of Korean Medicine" ("동의림상방제학(東醫臨床方劑學)"의 편집체제와 특징)

  • Shin, Soon Shik
    • Herbal Formula Science
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    • v.21 no.1
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    • pp.142-153
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    • 2013
  • Objectives : Examined the editing system and the characteristics of "Clinical Formula Science of Korean Medicine" to establish a basis for compilation system of the common formula science textbook for colleges of Korean medicine nationwide. Methods : Comprehended the "Clinical Formula Science of Korean Medicine" published by professor Hyeongok(1911-1987) in 1985 and analyzed its configuration system. Results : "Clinical Formula Science of Korean Medicine" has made it possible to understand the formula systematically by establishing and classifying 24 kinds of treatment method [the three treatment methods of cold-dampness, dryness-heat and interior deficiency and its subdivision, 19 kinds of treatment method (stomach, phlegm, eum, yang, spirit, essence, ki, blood, blood stasis, exterior, interior, half-exterior half-interior, water, wind, cold, heat, dampness) combined with reducing and vomiting] and main formula. These can be considered as professor Hyeongok's own method of classification, which is distinctive from the existing formula science system. Also, it suggests that a Korean medicine doctor should not use a biased formula science that is limited to some schools but apply the formula widely and synthetically because it is believed to pursue perfection in cure if the main formulas related to a physical disorder, pregnancy and childbirth, invigorating and purging five viscera, and Four-Constitution Medicine are added. Conclusions : "Clinical Formula Science of Korean Medicine" is seen as a formula science book which is to be consulted when compiling a common formula science textbook for colleges of Korean medicine by forming a Korean formula science system that is distinctive from that of China.

eFlowC: A Packet Processing Language for Network Management (eFlowC : 네트워크 관리를 위한 패킷 처리 언어)

  • Ko, Bang-Won;Yoo, Jae-Woo
    • Journal of the Korea Society of Computer and Information
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    • v.19 no.1
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    • pp.65-76
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    • 2014
  • In this paper, we propose a high-level programming language for packet processing called eFlowC and it supporting programming development environment. Based on the C language which is already familiar and easy to use to program developers, eFlowC maintains the similar syntax and semantics of C. Some features that are unnecessary for the packet processing has been removed from C, eFlowC is highly focused on performing packet data, database, string byte information checking and event processing. Design high-level programming languages and apply an existing language or compiler technology, language function and compilation process that is required for packet processing will be described. In order to use the DPIC device such as X11, we designed a virtual machine eFVM that takes into account the scalability and portability. We have evaluated the utility of the proposed language by experimenting a variety of real application programs with our programming environment such as compiler, simulator and debugger for eFVM. As there is little research that devoted to define the formats, meanings and functions of the packet processing language, this research is significant and expected to be a basis for the packet processing language.