• 한국비블리아학회지
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• 제33권4호
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• pp.27-47
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• 2022

이 연구의 목적은 교육과정과 연계할 수 있는 교과 단원목록 시스템의 개발에 있다. 연구방법은 먼저 중학교 교육과정과 과학과 전 학년의 교과서 분석을 통해 단원 주제어를 추출하였다. 이를 바탕으로 교과의 단원주제와 관련된 도서를 연결하여 단원 도서목록, 단원주제어를 색인어로 정리한 색인어목록, 그리고 단원주제와 연계된 학년 및 학교급 연계목록을 하부 시스템으로 하는 단원목록 시스템을 설계하였으며, Notion 프로그램을 활용하여 중학교 과학 1단원을 표본으로 웹상에서 단원목록 시스템을 구현하였다. 시스템 평가를 위해 학생들을 대상으로 실험 및 설문 조사를 하였으며, 시스템 만족도 및 추후 활용 의향 등에서 매우 긍정적인 결과를 보였다. 한편 이 연구는 중학교 과학과를 대상으로 한정하였지만 전체 학년 및 교과로 확대 적용할 것을 제안하였다.

• 한국문헌정보학회지
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• 제21권
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• pp.61-101
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• 1991

This study reviews the development and change of main entry principle in German cataloging codes, with special emphasis on RAK. With rerard to the functions of catalog, comparison between the traditional title main entry in the Orient and author main entry in the West has been made. The analysis confirms in this study that various criteria in choice of the entries in RAK have been adopted. In case of works where the persons who have played different roles in the works are named on the title page, as well as related works and works of mixed responsibility, the criteria of entry determination are complex and time consuming process and have no absolute value. And there are also various kinds of problems in corporate entries including confirmation of originator(Urheber), choice of either the territorial authority corncerned or corporate bodies as an entry depending on the nature of the publications, and a unique bibliographical situation of treaties. This means the code is absence of absolute value in selecting entries, and this results in adoption of main entry principle which has lost its significance for the purpose of cataloging. With emergence of the ISBD and actualization of automated cataloging, morever, all entries are equal as points of access. It would eliminate the need for personal judgements required in choice of main entry by the present code. In doing so, it would bring uniformity and standardization to cataloging practice. In direct approach to works, title entry is more developed finding device than author entry in cataloging theories. Thus introduction of unit card system beginning with title which is adopted in KCR3 would be desirable, the complicated rules for the choice of entry could be abandoned from cataloging codes. Most of the user studies show that catalog users have placed higher value on the title entry as a finding device and each entry is equal as access points through unit entry. This means that choice of a given entry as a main entry is unnecessary in cataloging codes. Title entry would be a rather simple standard and direct approach for works. This study proves that the traditional title entry of Korea is superior to author main entry in the Western world in cataloging theory. Thus recommendation to be made is that abandonment of author main entry from cataloging codes should be considered in the future.

• 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.