• Applied Microscopy
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• v.8 no.1
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• pp.23-31
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• 1978

An electron microscopical study on hemocytes of last instar larvae of Orthoptera (Acrida cinerea Thunberg, Paratenodera sinensis De Saussure, Atractomorpha lata Hotschulsk was performed to observe cell types, structures and their origins. Prohemocytes are the smallest round cells with large, nucleus, poorly developed cytoplasmic organelles and lower composition ratio, accouting for less than 1% of all cell types. Little remarked differences were revealed among different species. Plasmatocytes are relatively large cells with higher composition ratio, accounting for 5 to 20%. The majority of the plasmatocytes are oval forms with numerous external cytophismic projections., relatively well developed cytoplasmic organelles. Granular cells are characterized by various granules in cytoplasm. Some considerable remarked differences were revealed among different species. Furthermore the granules themselves differ in fine structures. Adipohemocytes were found only in Acrida cinerea Thunberg.

• Korean Business Review
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• v.1
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• pp.249-271
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• 1987

Applicability of control theories to the efficient operation of accounting system is studied in this paper. Since managerial accounting has been developed along the progrees of control theory, management control theories are essential to explain important attributes of diverse accounting system. Basic concept of control is studied in depth and control systems are classified on the base of their special characteristics. And then the applicability of those control methods to accounting systems are discussed based on behavioral as well as management science approach. In the management science approach, accounting control models of production management, inventory management and R&D are designed with its unique quantitative characteristics. It, however, is very difficult to implement quantified control standards on the behavioral management side. Since most of variables considered on behavioral approach are non-quantitative, only discussion of the theoratical definition has been a main issue on previous studies. In this paper, practicability of the behavioral approach to the accounting control system is studied analyzing state variables and behavior variables of the control system. Theoratical base of the discussion are provided from control theories developed in organization theory and Economics. Basic objective of accounting control practice is to control qualitative human behavior represented by quantified figures while quantitative methods are prevailing over general accounting practice. Therefore, this paper tried to develope and integrate accounting control systems applicable to the behavioral management area as well as management science control side.

• Journal of the Institute of Electronics Engineers of Korea TC
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• v.40 no.10
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• pp.138-149
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• 2003

As the Internet is quickly evolving from best-effort networks to business quality networks, billing based on the precise traffic measurement becomes an important issue for Internet Service Providers (ISPs). Billing settlement is necessary not only between ISP and customers but also between ISPs. Currently, most ISPs use a flat rate charging policy. Besides the degree of difficulty in deriving appropriate charging policies agreeable by a concerned party, there are substantial technical challenges to come up with a good usage-based accounting system. Usage-based accounting depending on IP packet header information only is not sufficient anymore due to highly dynamic nature of the development and the use of the Internet applications such as peer-to-peer and network games. They are using port numbers dynamically and even several applications can use the same port number. Thus, more precise means of classifying them and accounting their traffic usages are required. In this paper, we propose a high performance, adaptable, configurable, and scalable content-aware application traffic measurement and analysis system which can achieve very accurate usage-based accounting.