• Title/Summary/Keyword: REA

Search Result 189, Processing Time 0.037 seconds

An Integrated Accounting Data Model and Its Application - Based on Object-oriented Approaches (통합 회계 데이타모형과 그 응용 -객체 중심 접근법을 중심으로-)

  • 남천현;한경석;곽수근
    • The Journal of Information Technology and Database
    • /
    • v.2 no.2
    • /
    • pp.35-54
    • /
    • 1995
  • 회계시스템에 데이타베이스시스템을 도입하는 연구의 주류는 데이타베이스 분야에서 개발된 데이타모형(data mood)을 이용한 회계 데이타모형의 개발에 있었다. 본 연구의 목적은 데이타베이스 분야에서 최근 개발되어 널리 보급되고 있는 객체지향 데이타모형을 적용한 회계 데이타모형(Object-oriented Accounting Data Model; OADM)을 개발하고 응용하는 데 있다. OADM은 회계시스템의 정보제공능력 제고 및 시스템통합의 과제를 해결하는 데 유용한 도구가 될 것이다. OADM은 데이타모형 관점에서 규명된 전통적 회계시스템의 본질을 모형화의 배경으로, REA 모델을 모형화의 기초로, 그리고 객체지향 데이타모형을 모형화의 도구로하여 개발된다. 회계 데이타모형화에 있어서 복합적인 회계데이타의 표현, 복합적이고 까다로운 회계처리절차의 데이타화, 타부문과의 연계, 회계시스템의 변경 및 확장 등의 제 문제점은 기존의 데이타모형으로는 해결하기가 어려우나 객체지향 데이타모형을 회계 데이타모형화에 도입함으로써 이러한 문제점을 해결할 수 있다. 본 연구와 관련한 후행 연구로는 활동중심 원가계산의 모형화, 예산시스템의 모형화 그리고 사무정보시스템의 모형화 등을 들 수 있다. OADM은 이러한 모형화의 기초로 이용될 수 있다. 모형의 실증분석도 가치 있는 미래연구로 본다.

  • PDF

The Environmental Impact and the Structure of Plant Community of Daekwanrim I Hanyang (함양 대관림의 피해상태 및 식물군집 구조)

  • 이경재;조남훈;정영관;조현서
    • Journal of the Korean Institute of Landscape Architecture
    • /
    • v.19 no.2
    • /
    • pp.52-64
    • /
    • 1991
  • The actual vegetation and environmental impact grade of Daekwanrim in Hamyang were investigated and the structure of the plant community was analyzed by the classification of TWINSPAN and three kinds of multivariate ordination (PCA, RA, DCA) techniques.Twenty-eight plots were set up by the clumped sampling method in June of 1990. Carpinus laxiflora and C. tschonoskii communities covered 38% and Quercus species communities covered 39% of the total rea. Environmental impact class 3 and 4 area. Twenty-eight plots were divided into three groups according to the degree of damage by TWINSPAN and ordination techniques. The dominant species in the shrub layer of the heavily damaged site and the light damaged site were Styrax japonica and Sasamorpha purporanscens, so the sucessional trends should be disturbed. As a result of the analysis for the relationship between the stand scores of DCA and the environmental impact class, they had a tendancy to increase from the light damaged to heavily damaged site.

  • PDF

The Real-Time Constructive Simulation With the RM scheduling and Lock-free Shared Objects (RM 스케쥴링과 Lock-Free 공유개체에 의한 실시간 시뮬레이션)

  • 박현규
    • Proceedings of the IEEK Conference
    • /
    • 1998.10a
    • /
    • pp.519-522
    • /
    • 1998
  • The Constructive Battle simulation Model is very important to the recent military training for the substitution of the field training. However, real battlefield systems operate under rea-time conditions, they are inherently distributed, concurrent and dynamic. In order to reflect these properties by the computer-based simulation systems which represent real world processes, we have been developing constructive simulation model for several years. The constructive simulation system is one of the famous real-time system software, nd the one common feature of all real-time systems is defined as the correctness of the system depend not only on the logical result of computation, but also on the time at which the results are produced. Conventionally, scheduling and resource allocation activities which have timing constraints are major problem of real-time computing systems. To overcome these constraints, we elaborated on these issues and developed the simulation system on commercially available hardware and operating system with lock-free resource allocation scheme and rae monotonic scheduling.

  • PDF

Application of Modified Stokes Expression to Model the Behavior of Expanded Beds with Feed Streams Containing E. coli Homogenates

  • Chae, Young-Rea;Yoon, Yeo-Joon;Ryu, Keun-Garp
    • Biotechnology and Bioprocess Engineering:BBE
    • /
    • v.9 no.4
    • /
    • pp.323-325
    • /
    • 2004
  • To model the behavior of expanded beds with aqueous feed streams containing different amounts of glycerol, we previously developed a modified Stokes expression that correlates the terminal settling velocity of a particle of a solution with the properties of the particle (particle diameter and density) and the solution (density and viscosity). Two empirical parameters, the effective diameter of the poly-disperse resins for protein adsorption and an exponent of non-unity for $(\rho_{P}-\rho)/\mu$ term, are introduced in the modified Stokes expression. We applied the same type of the modified Stokes expression in combination with the Richardson-Zaki correlation to the published results [1], and found that the expansions of the beds with feed streams containing different amounts of E. coli homogenates can also be successfully described.

Implementation and Analysis of a XML Based Product Description Model (XML 기반 상품 표현 모델의 구현 및 분석)

  • Kim, Kyoung-Rea;Ha, Sang-Ho
    • Proceedings of the Korea Information Processing Society Conference
    • /
    • 2001.10b
    • /
    • pp.1167-1170
    • /
    • 2001
  • 인터넷 중심의 정보화 사회가 되면서 B2C간 또는 B2B간에 상품 정보의 교환이 활발해지고 있다. 본 논문에서는 상품정보 교환을 위한 한 표준으로 이미 제안된 바 있는 XML 기반 통합 상품 표현 모델을 참조하고 구현한다. 이 모델은 다양한 상품정보를 XML에 기반하여 효과적으로 통합하여 표현할 수 있다. 구현은 Java의 컴포넌트 기술인 Java Bean과 EJB를 사용하여 이루어진다. 참조 모델을 사용하면 모든 상품에 공통된 데이터와 본질적인 데이터로 구분하여 기술할 수 있으며, 따라서 상품의 공통된 정보를 통합하여 기술함으로써 데이터의 중복을 피한 수 있다. 논문에서는 참조 모델이 갖는 데이터 중복 제거 효과를 웹 상의 다양한 상품 정보를 대상으로 분석한다.

  • PDF

The study of the character for high voltage tester (안전장구시험장치의 특성에 관한 연구)

  • Choi, Myeong-Ho;Ji, Yong-Heon;Kwak, Sang-Young;Lee, Soon-Bae;Kim, Rea-Jin;Suh, Sam-Moon;An, Heau-Seak
    • Proceedings of the KIEE Conference
    • /
    • 2009.07a
    • /
    • pp.2134_2135
    • /
    • 2009
  • 본 연구는 안전장구 시험장치의 특성에 관한 것으로 기존 수동으로 시험하던 장치를 크게 개선하여 안전하고 편리하고 쉬운 시험이 가능하도록 원터치 형태로 자동시험이 가능하며 기존 구형장치를 대체하는 디지털화된 신개념의 "안전장구 시험장치"를 제시한다.

  • PDF

Development of the Localized Electromotion Scooter Controller for the Senior and Disabled (노약자 및 장애인을 위한 전동스쿠터용 컨트롤러 국산화 개발)

  • Kim, Byoung-Wook;Lim, Seung-Kwan;Roh, Shin-Rea;Lim, Byung-Hyun;Kim, Yeong-Min
    • The Transactions of the Korean Institute of Electrical Engineers P
    • /
    • v.58 no.1
    • /
    • pp.62-66
    • /
    • 2009
  • In this paper, A localized electromotion scooter controller for the senior and disabled is developed. Recently, the population which uses the electromotion wheel chair or electromotion scooter is increasing. The reason is that the electromotion wheel chair and electromotion scooter were newly applied in medical treatment grant item. In the whole world, electromotion scooter controller is coming to be produced above a hundred of millions. The products produced are consuming from most Europe and North America. the demand is increasing rapidly in Korea. The electromotion scooter which is sold to domestic is about 40,000 units, and about 70% or more in the products are imported from the foreign nation. Also controller for electromotion scooter uses the foreign nation product. Consequently, as the localized electromotion scooter controller is developed, it will be able to expect an income substitution effect, and apply to the agriculture and leisure mobile equipment parts.

Development of the Telemetering Control System for the HDTV SMPS Aging System (HDTV SMPS Aging System을 위한 원격 계측 제어 시스템 개발)

  • Kim, Byoung-Wook;Lim, Seung-Kwan;Ko, Dae-Sung;Roh, Shin-Rea;Kim, Yeong-Min
    • The Transactions of the Korean Institute of Electrical Engineers P
    • /
    • v.58 no.1
    • /
    • pp.56-61
    • /
    • 2009
  • In this paper, A telemetering control system for the HDTV SMPS Aging System is developed. Manual Aging System is usually used to measurement of a produced SMPS. But in this system, the respective operator is arranged and monitoring the test cycle visually- According to an excess of the test time and mistakes of an operator, the reliability makes come to be low. Therefore as using the telemetering control system, it improves a productivity and a reliability of the HDTV SMPS. In the developed system, elec1rical signal is measured from aging system, and converted into the digital signal. Also the telemetering control system is composed of many units - telemetering control units for collecting the data, data relay units for the digital transmission service, data division for the multichannel realization.

Traumatic Cardiac Perforation (외상성 심장파열의 외과적 고찰)

  • 성시찬
    • Journal of Chest Surgery
    • /
    • v.12 no.4
    • /
    • pp.365-370
    • /
    • 1979
  • The first Mitral Commissurotomy was performed for tight mitral stenosis on March 1957. The patient was at that time 22-year-old male, student. The longest follow 9p for 22 years and 8 months has been obtained. During the follow up period, late deterioration due to restenosis developed 4 years after initial good result and reoperation was succeeded by transventricular Mitral Valvotomy with Tubb`s ilator on April 1964. The possible cause of restenosis was attributed to recurrent rheumatic activity. After more than 13 years long-good life following 2nd operation, Endocarditis such as episode of high fever & chill intermittently followed by mild fever and night sweat, I t. tibial artery embolization and rupture of aortic cusp. At present, patient complained of no subjective symptom, enjoying ordinary life {NYHA II]. Blood pressure has been 110/50-60 mmHg, trivial diastolic murmur at apex and moderate degree of mechanical murmur on diastole at Erb`s rea. Neither signs of RVH for mitral stenosis nor sign of LVH. ST-T change for aortic regurgitation appeared yet during last 2 yrs. The patient`s are for prevention of Rheumatic activity and development of endocarditis is important for obtaining the better long-term result.

  • PDF

Aortopulmonary Fistula Presenting without an Endoleak after Thoracic Endovascular Aortic Repair

  • Sica, Giacomo;Rea, Gaetano;Bocchini, Giorgio;Lombardi, Romilda;Muto, Massimo;Valente, Tullio
    • Journal of Chest Surgery
    • /
    • v.50 no.4
    • /
    • pp.287-290
    • /
    • 2017
  • Herein, we report the case of a 60-year-old man, a smoker with a history of arterial hypertension and diabetes mellitus. After computed tomography (CT) for an episode of hemoptysis, the patient underwent elective thoracic endovascular aortic repair (TEVAR) because of a degenerative aneurysm of the descending thoracic aorta. The area of perianeurysmal pulmonary atelectasis reported on the CT scan was not considered. Three months later, he developed an aortopulmonary fistula without endoleaks. Although TEVAR is a relatively safe procedure, no detail should be overlooked in the preoperative evaluation in order to avoid life-threatening complications. Further, the effectiveness and modality of prolonged antibiotic prophylaxis and/or preoperative respiratory physiotherapy should be assessed in such cases.