• Title/Summary/Keyword: Local Accounting

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Procedure and Document Format for Requesting Construction of Local Administrative Offices by each Province in the 1930s (1930년대 각도의 지방행정관청사 건축요구 절차 및 문서형식)

  • Kim, Myungsun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.22 no.6
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    • pp.43-49
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    • 2021
  • During the Japanese colonial period in Korea, the Choson Governor-General was a kind of state organ. At that time, for a local administrative office to be built, each province('Do') had to go through a certain administrative procedure and be approved by the Choson Government-General. In addition, it was necessary to receive financial support from the Choson Governor-General in the name of "state assistance" because the financial conditions of each province were not sufficient. To obtain this approval and financial support, the administrative procedure was divided into the first half, where each province requested the construction of a local administrative office, and the second half, where the Choson government-general approved it and supported it financially. There are studies on the first half procedure in 1914 and 1927, which were limited to the new construction of county('Goon') offices among several local administrative offices. This study analyzed the first half of the construction of all local administrative offices in the 1930s.

Investigation of PM2.5 Pollution Episodes in Gwangju (광주지역 PM2.5의 고농도 오염현상 조사)

  • Yu, Geun-Hye;Cho, Sung-Yong;Bae, Min-Suk;Lee, Kwon-Ho;Park, Seung-Shik
    • Journal of Korean Society for Atmospheric Environment
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    • v.31 no.3
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    • pp.269-286
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    • 2015
  • 24-hr integrated $PM_{2.5}$ measurements were performed between December 2013 and October 2014 at an urban site in Gwangju and the collected samples were analyzed for organic carbon (OC), elemental carbon (EC), ionic species, and elemental species. Objectives of this study were to identify $PM_{2.5}$ pollution episodes, to characterize their chemical components, and to examine their probable origins. Over the course of the study period, average $PM_{2.5}$ concentration was $37.7{\pm}23.6$ $(6.0{\sim}121.5){\mu}g/m^3$. Concentrations of secondary ionic species; $NH_4{^+}$, $NO_3{^-}$, and $SO_4{^{2-}}$ was on average $5.54{\mu}g/m^3$ (0.28~ 20.86), $7.60{\mu}g/m^3$ (0.45~ 33.53), and $9.05{\mu}g/m^3$ (0.50~ 34.98), accounting for 13.7% (4.6~ 22.7), 18.6% (2.9~ 44.8), and 22.9% (4.9~ 55.1) of the $PM_{2.5}$ concentration, respectively. Average OC and EC concentrations were $5.22{\mu}g/m^3$ and $1.54{\mu}g/m^3$, taking possession of 4.6 and 22.2% (as organic mass) of the $PM_{2.5}$, respectively. Frequencies at which 24-hr averaged $PM_{2.5}$ exceeded a 24-hr averaged Korean $PM_{2.5}$ standard of $50{\mu}g/m^3$ (termed as an "episode" in this study) were 30, accounting for 21.3% of total 141 measurements. These pollution episodes were mostly associated with haze phenomenon and weak surface wind speed. It is suggested that secondary formation of aerosol was one important formation mechanism of the episodes. The episodes were associated with enhancements of organic mass, $NO_3{^-}$ and $SO_4{^{2-}}$ in winter, of $NO_3{^-}$ and $SO_4{^{2-}}$ in spring, and of $SO_4{^{2-}}$ in summer. Potential source contribution function results indicate also that $PM_{2.5}$ episodes were likely attributed to local and regional haze pollution transported from northeastern China in winter, to atmospheric processing of local emissions rather than long-range transport of air pollutants in spring, and to the $SO_4{^{2-}}$ driven by photochemistry of $SO_2$ in summer.

A study on applications of the natural ventilation pressure(NVP) in local tunnels (터널내 자연환기력(NVP) 적용방안 연구)

  • Kim, Hyo-Gyu;Yoo, Ji-Oh;Lee, Chang-Woo
    • Journal of Korean Tunnelling and Underground Space Association
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    • v.16 no.3
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    • pp.269-285
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    • 2014
  • In spite of the importance of the natural ventilation pressure(NVP) in tunnels for the optimal design of the ventilation system, there have been only few studies on the NVP because its measurement and quantitative analysis are not straightforward. This study aims at quantifying the amount of the NVP with the terrain and meteorological data for the local major tunnels. And ultimately this will lead to developing the guidelines for quantifying and applying NVP for the optimal design of tunnel ventilation system. 22 local tunnels in the major routes are studied for the NVP quantification. NVP derived from the meteorological data is in the range of 20~140 Pa, while NVP estimated from the terrain data ranges from 20 to 200 Pa. Since the jet fan pressure is about 10~15 Pa per unit, the minimum level of NVP expected in the local tunnels is larger than the pressure rise by one unit of the ordinary jet fan. This implies that NVP in local tunnels should be quantified and be taken into consideration for the economic and safe ventilation design. The barometric pressure difference between tunnel portals is found to be the most influential factor, accounting for 61% of the NVP, while the wind pressure acting on the portals and the chimney effects occupy 22% and 17%, respectively.

A Study on the Improvement of Depreciation Management for Construction Equipment Considering Economic Efficiency (경제성에 의한 건설중장비 감가상각관리 개선)

  • Lee, Yongsu
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.32 no.4D
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    • pp.357-366
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    • 2012
  • Construction equipment has applied to depreciation over the years, however, the price index for construction equipment is not properly reflected in existing quantity per unit and the local tax law. Thus, this study shows the analysis of the corporate tax law, the local tax law and business accounting standards, characteristics of the domestic depreciation system and depreciation methods, and the capital recovery factor of construction equipment applying the theory for economic efficiency. It also presents cases of depreciation on the basis of quantity per unit and tax law using straight-line depreciation method and declining balance method. It is proposed that the relations of the application system of permissible period for construction equipment and the existing system be explained and the application system of permissible period for construction equipment be imposed. Furthermore, it proposes the development of depreciation tables of construction equipment monthly expenses based on the domestic price index and applications. In addition of that, it proposes the analysis of pros and cons of the methods suggested and application limits of the study and subsequent improvement plans. This study should reflect more rational and objective reality in quantity per unit and tax law.

MAGNETIC FIELD IN THE LOCAL UNIVERSE AND THE PROPAGATION OF UHECRS

  • DOLAG KLAUS;GRASSO DARIO;SPRINGEL VOLKER;TKACHEV IGOR
    • Journal of The Korean Astronomical Society
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    • v.37 no.5
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    • pp.427-431
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    • 2004
  • We use simulations of large-scale structure formation to study the build-up of magnetic fields (MFs) in the intergalactic medium. Our basic assumption is that cosmological MFs grow in a magnetohy-drodynamical (MHD) amplification process driven by structure formation out of a magnetic seed field present at high redshift. This approach is motivated by previous simulations of the MFs in galaxy clusters which, under the same hypothesis that we adopt here, succeeded in reproducing Faraday rotation measurements (RMs) in clusters of galaxies. Our ACDM initial conditions for the dark matter density fluctuations have been statistically constrained by the observed large-scale density field within a sphere of 110 Mpc around the Milky Way, based on the IRAS 1.2-Jy all-sky redshift survey. As a result, the positions and masses of prominent galaxy clusters in our simulation coincide closely with their real counterparts in the Local Universe. We find excellent agreement between RMs of our simulated galaxy clusters and observational data. The improved numerical resolution of our simulations compared to previous work also allows us to study the MF in large-scale filaments, sheets and voids. By tracing the propagation of ultra high energy (UHE) protons in the simulated MF we construct full-sky maps of expected deflection angles of protons with arrival energies $E = 10^{20}\;eV$ and $4 {\times} 10^{19}\;eV$, respectively. Accounting only for the structures within 110 Mpc, we find that strong deflections are only produced if UHE protons cross galaxy clusters. The total area on the sky covered by these structures is however very small. Over still larger distances, multiple crossings of sheets and filaments may give rise to noticeable deflections over a significant fraction of the sky; the exact amount and angular distribution depends on the model adopted for the magnetic seed field. Based on our results we argue that over a large fraction of the sky the deflections are likely to remain smaller than the present experimental angular sensitivity. Therefore, we conclude that forthcoming air shower experiments should be able to locate sources of UHE protons and shed more light on the nature of cosmological MFs.

Integrated Analysis of Major Surveys on Biota in Gyeonggi Province and its Implications (경기도 내 분포·서식 생물종에 대한 주요 조사의 통합적 분석 및 함의)

  • Park, Eun-Jin;Lee, Eng Kyoung;Hyun, Jin-Oh;Park, Miseon
    • Journal of the Korean Society of Environmental Restoration Technology
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    • v.17 no.2
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    • pp.93-108
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    • 2014
  • The inventory list of wildlife species inhabiting or distributing in Gyeonggi Province was made by compiling species data from precedent surveys, 10 national level nature surveys, 1 survey that Gyeonggi-do conducted, and 46 local surveys presented in scientific journals. Total 2,913 wildlife species including 2,041 vascular plants, 39 mammals, 304 birds, 34 herptiles, 145 fish, and 350 benthic macro-invertebrates were listed in the inventory. It explains 47% of nationwide total species in vascular plants, 31.5% in mammals, 58.2% in birds, 65.4% in herptiles, 12.2% in fish. The total number of important species including endangered species, national monuments, national red lists, etc. was 628 species, accounting for 21.6% of all listed species in Gyeonggi Province. More than 90% of endangered bird species, almost half of endangered fish and herptile species were found in Gyeonggi Province. In particular, abundant bird diversity and inhabitation of many endangered bird species were identified in Gyeonggi Province. Species diversity was greater in the northern area adjacent to the Demilitarized Zone and the eastern forest area. The distribution of the important species such as national endangered species was more distinct in these areas, especially in Gapyeong and Yeoncheon Counties. The inventory list compiled in this study implicates the level of management for biological resources and can provide information for policy decisions regarding new survey sites, protection management of specific species and areas, management practices by spatial characteristics. It should be more compiled and updated with survey data to be utilized as basic indices for local biodiversity strategies and management of biological resources.

Directions for Muti-institutional Cooperation in Follow-up Management of Prostatic Disease Screening for the Low-income Group in Gangwon-do (강원도 저소득층의 전립선질환 검진사업과 사후관리를 위한 유관기관 협력방안)

  • Jang, Sungok;Lee, Jongseok
    • Korean Journal of Health Education and Promotion
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    • v.30 no.4
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    • pp.99-110
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    • 2013
  • Objectives: This study aimed to investigate factors related to prostate disease and follow-up procedure on health examination program in Gangwon-do. Methods: The studied population was 16,501 male aged 40 or more, who underwent screening tests for prostatic disease in 2011 health examination program designed for the low income residents in Gangwon-do. The screening tests included prostate specific antigen (PSA), international symptom score (IPSS), and maximal flow rate (Qmax). We conducted chi-square test for trend, two independent samples t-test, and binary logistic regression to find out the relationship between prostate cancer or benign prostatic hyperplasia and risk factors such as age, PSA level, and IPSS. Results: The number of subjects who turned out positive for PSA level (> 3.8ng/ml) was 971 men accounting for 5.9%. The result of post survey on them showed that 511 subjects (52.6%) got the urology check-up: 156 (30.5%) were diagnosed as normal, 286 (56.0%) as benign prostatic hyperplasia, and 69 (13.5%) as prostate cancer. The detection rate for prostate cancer was 8.8% when PSA level was between 3.81 and 9.99g/ml, and was 30.6% when PSA level was more than 10.00ng/ml. The rates of further testing varied depending on the communities from 26.7% to 68.2%, which was mainly affected by the role of local health center. Conclusions: Our findings indicate that enhanced quality control of local health center and empowerment of screening agency would increase the effort of coupled institutions between public and private sectors.

Histopathological Profile of Benign Colorectal Diseases in Al-Madinah Region of Saudi Arabia

  • Albasri, Abdulkader Mohammed
    • Asian Pacific Journal of Cancer Prevention
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    • v.15 no.18
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    • pp.7673-7677
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    • 2014
  • Background: Patients with long-standing inflammatory bowel disease (IBD) have an increased risk of developing colorectal cancer (CRC). Colon cancer risk in IBD increases with longer duration and greater anatomic extent of colitis, the presence of primary sclerosing cholangitis, family history of CRC and degree of inflammation of the bowel. This study aimed to characterize the histopathological pattern of benign colorectal diseases among Saudi patients and to highlight age and gender variations of lesions as base line data for future studies to investigate the link between benign/IBD and colorectal cancers in the local population. Materials and Methods: The materials consisted of 684 biopsies, reported as benign (excluding malignancies and polyps) at the Department of Pathology, King Fahad Hospital, Madinah, Saudi Arabia from January 2006 to December 2013. Data collected and entered in MS-Excel and were analyzed using SPSS-20. Results: Of 684 colorectal tissues reviewed, 408 specimens (59.6%) were from male patients and 276 specimens (40.4%) were from females giving a male: female ratio of 1.5:1. Age of the patients ranged from 4 to 75 years with a mean of 39.6 years. The most frequent histologic diagnosis was a chronic non specific proctocolitis followed by ulcerative colitis, accounting respectively for 52.6% and 31.7% of all cases. These were followed by Crohn's disease 22 (3.2%), ischemic bowel disease 20 (2.9%), diverticular disease 14 (2%), eosinophilic colitis 12 (1.7%) and solitary rectal ulcer 12 (1.7%). A minority of 21 patients (3.1%) were cases of acute nonspecific proctocolitis, schistosomiasis, tuberculosis, volvulus and pseudomembranous colitis. Conclusions: These data show that although chronic non specific proctocolitis and ulcerative colitis were the dominant diagnoses, Crohn's disease, ischemic bowel disease and diverticular disease also existed to a lesser extent and should be considered in the differential diagnosis of benign colorectal diseases. This study provides a base line data for future studies which would be taken up to investigate the link between benign/IBD and colorectal cancers in the local population.

An Experimental Study on Evaporative Heat Transfer Characteristics in a Small Diameter Tube (미소직경관 내 증발열전달 특성에 관한 실험적 연구)

  • Hwang, Yun-Uk;Kim, Min-Su
    • Transactions of the Korean Society of Mechanical Engineers B
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    • v.25 no.2
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    • pp.216-224
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    • 2001
  • Experiments have been performed to investigate evaporative heat transfer characteristics of R-134a flowing in a small diameter tube. Test section was made of stainless steel tube with an inner diameter of 2.2mm and was uniformly heated by electric current which was applied to the tube wall. The local saturation temperature of refrigerant flowing in a tube is calculated from the measured local saturation pressure by using an equation of state. Inner wall temperature was calculated from measured outer wall temperature, accounting for heat generation in the tube and one dimensional heat conduction through the tube wall. Mass quality of refrigerant flowing in a tube was calculated by considering energy balance in the pre-heater and the test section. Heat flux was varied from 19 to 64kW/$m^2$, and mass flux was chanted from 380 to 570kg/$m^2$s for each heat flux condition. From this study, heat transfer in a small diameter tube is affected by heat flux as well as mass flux for a wide range of mass quality. Heat transfer coefficient in a small diameter tube is much greater than that in medium sized tubes. Test results in this study are compared with Gungor and Winterton correlation, which gives an absolute average deviation of 27%.

A Study on Improvement Plan for Overseas Field Practice and Overseas Employment Programs using CIPP Model (CIPP모형을 이용한 해외현장실습 및 해외취업 프로그램 개선방안 연구)

  • Khoe, Kyung-Il;Hong, Sung-Hyuk;Cho, Jeong-Yoong
    • Journal of Convergence for Information Technology
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    • v.11 no.4
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    • pp.102-110
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    • 2021
  • In this study, a related literature study was conducted to diagnose the status of overseas field practice and overseas employment programs, and a questionnaire was constructed and analyzed according to the CIPP model, and policy suggestions to promote effective overseas advancement programs in the future are presented. As a major result, it was investigated that in order to increase the satisfaction level of participants, it is necessary to have strong willingness to participate and to clearly set the goal of the overseas field practice and overseas employment program. In addition, it was analyzed that a system that can guarantee continuous support, such as local business trips and maintenance of relationships with companies, should be established even after successful overseas field practice and overseas employment. This study presents implications that may be helpful in establishing overseas field practice and overseas employment program policies of the national government, university, and local governments by confirming the positive effects and problems of current overseas field practice and overseas employment programs.