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A Study on Accounting for Fishery Right (어업권 회계에 관한 연구)

  • 정준수;김태용
    • The Journal of Fisheries Business Administration
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    • v.11 no.1_2
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    • pp.115-155
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    • 1980
  • Nowadays managers of fisheries enterprises and users of accounting information have a considerable interest in the fishery right. The fishery right, which is given by administrative quarters, is referred to exclusive fishing right in a certain coastal fishing ground, and it has been one of the property rights since the turn of the century. The main purpose of this study is to provide an improved accounting method of the fishery right from the side of accounting. To achieve this purpose, legal nature of the fishery right should be understood in the first place, for the fishery right, an intangible asset, is a sort of property right guaranteed by the fisheries laws, According to the basic law in the fisheries "Fisheries Law, " the fishery right is broken down largely into three categories; culture fishing right, set fishing right and common fishing right. The legal characteristics of these fishery rights are as followings: 1. The fishery right is a private right. 2. The fishery right is a property right. 3. The fishery right is a right in rem, and legal provisions pertaining to land are applied to the fishery right with necessary modifications. In addition to the above fishery rights, the Fisheries Law provides some provisions on the so-called entrance right, and those who obtained the right are authorized to access to a certain common fishing right fishing ground where they have been traditionally fishing. In the inland fisheries, the fishery right system similar to that of the coastal fisheries discussed above is adopted in conformity with the Inland Fisheries Developing and Expediting Law. Viewing from an angle of accounting, there are two kinds of additional fishing rights which are dealt as assets. These fishery rights dealt as asset include the license of entry in the so-called permitted fishing which is also called as fishery right in plain language, and tile entrance right obtained abroad. Although these two kinds of rights are not the fishery right from a viewpoint of law, they are regarded as fishing rights in accounting which intends to provide a useful economic information.formation.

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Structures Related to Right Duo Factor Rings

  • Chen, Hongying;Lee, Yang;Piao, Zhelin
    • Kyungpook Mathematical Journal
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    • v.61 no.1
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    • pp.11-21
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    • 2021
  • We study the structure of rings whose factor rings modulo nonzero proper ideals are right duo; such rings are called right FD. We first see that this new ring property is not left-right symmetric. We prove for a non-prime right FD ring R that R is a subdirect product of subdirectly irreducible right FD rings; and that R/N∗(R) is a subdirect product of right duo domains, and R/J(R) is a subdirect product of division rings, where N∗(R) (J(R)) is the prime (Jacobson) radical of R. We study the relation among right FD rings, division rings, commutative rings, right duo rings and simple rings, in relation to matrix rings, polynomial rings and direct products. We prove that if a ring R is right FD and 0 ≠ e2 = e ∈ R then eRe is also right FD, examining that the class of right FD rings is not closed under subrings.

A Clinical Study on Intraventricular Conduction Disturbance Following Repair of Ventricular Septal Defect (VSD 수술후 심실내 전도장애에 관한 임상적 연구)

  • Lee, Geon-U;Kim, Geun-Ho
    • Journal of Chest Surgery
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    • v.18 no.1
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    • pp.7-12
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    • 1985
  • The frequency of intraventricular conduction disturbance [IVCD] following right ventriculotomy and right atriotomy approach for ventricular septal defect [VSD] closure was compared in various conditions. Of the 170 isolated VSD patients, 114 patients were repaired via right ventriculotomy and 56 patients were repaired via right atriotomy. The results were as follows; 1. The frequency of IVCD was 45.6% in right ventriculotomy, and 21.2% in right atriotomy group [P<0.01]. The frequency of IVCD following transverse ventriculotomy and vertical ventriculotomy was not significantly different. 2. The frequency of IVCD in subarterial VSD following right ventriculotomy and right atriotomy was not significantly different. But the frequency of IVCD in perimembranous VSD was 50.8% in right ventriculotomy and 27.5% in right atriotomy group [P<0.01]. 3. The frequency of IVCD was higher in groups with larger VSD and it was more significant in right ventriculotomy group. 4. The frequency of IVCD was higher in patch graft closure and it was more significant in right ventriculotomy group. 5. Overall frequency of IVCD was lower in right atriotomy than right ventriculotomy group.

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ON A RING PROPERTY UNIFYING REVERSIBLE AND RIGHT DUO RINGS

  • Kim, Nam Kyun;Lee, Yang
    • Journal of the Korean Mathematical Society
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    • v.50 no.5
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    • pp.1083-1103
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    • 2013
  • The concepts of reversible, right duo, and Armendariz rings are known to play important roles in ring theory and they are independent of one another. In this note we focus on a concept that can unify them, calling it a right Armendarizlike ring in the process. We first find a simple way to construct a right Armendarizlike ring but not Armendariz (reversible, or right duo). We show the difference between right Armendarizlike rings and strongly right McCoy rings by examining the structure of right annihilators. For a regular ring R, it is proved that R is right Armendarizlike if and only if R is strongly right McCoy if and only if R is Abelian (entailing that right Armendarizlike, Armendariz, reversible, right duo, and IFP properties are equivalent for regular rings). It is shown that a ring R is right Armendarizlike, if and only if so is the polynomial ring over R, if and only if so is the classical right quotient ring (if any). In the process necessary (counter)examples are found or constructed.

A Study on the Concept of the Right and the Left in Oriental Medicine (한의학(韓醫學)의 좌우이론(左右理論)에 관(關)한 고찰(考察))

  • Park Seung-Mi;Park Hi-Joon;Lee Hyang-Sook;Son Yang-Sun;Lim Sa-Bi-Na;Lee Hye-Jung
    • Korean Journal of Acupuncture
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    • v.18 no.1
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    • pp.81-94
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    • 2001
  • We could summerize the concept of the right and left mentioned in Nai-Gyung and some literature of oriental medicine as follow At first the right and left is a directional right and left which implys left-liver-right-lung(左肝右肺), left-yang-right-eum(左陽右陰), secondly it is also the road of eumyang which implys man-left-woman-right(男左女右), left-blood-right-ki(左血右氣), left-sinsu-right-myungmon(左腎水右命門), and left-right of pulse. left-liver-right-lung(左肝右肺), left-yang-right-eum(左陽右陰) and man-left-woman-right(男左女右) are expressions of the movement of yang which is a core of chang, at the same time, left-blood-right-ki(左血右氣), left-sinsu-right-myungmon(左腎水右命門), and left-right of pulse are expressions of the eum in response to the movement of yang. (go up and down of water and fire) Finally, both a directional right and left and a road of eumyang mean a road of going up and down of eumyang so, this is very important index in circulation and keeping ballance of eumyang (ki-Hyul:氣血) in the human body therefore, we can treat a disease with acupuncture in the use of this charater, for example when a disease occurs in the left side, we can treat it with acupuncture in the right side, the same applys to right.

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RIGHT SEMIDIRECT SUMS IN NEAR-RINGS

  • Cho, Yong-Uk
    • Journal of applied mathematics & informatics
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    • v.29 no.3_4
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    • pp.1007-1010
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    • 2011
  • In this paper, we begin with some basic concepts of substructures of near-rings, and then using some right substructures of near-rings, we may define the right semidirect sum of near-rings. Next, we investigate that every near-ring can be decomposed with right semidirect sum of right ideal by right R-subgroup, and then give some examples.

ON RIGHT(LEFT) DUO PO-SEMIGROUPS

  • Lee, S.K.;Park, K.Y.
    • Korean Journal of Mathematics
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    • v.11 no.2
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    • pp.147-153
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    • 2003
  • We investigate some properties on right(resp. left) duo $po$-semigroups.

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The Effects of Early Childhood Teachers' Perception of Children's Right and Teachers' Right on Their Implementation of Respect for Children's Right (유아교사의 유아권리인식과 교권인식이 유아권리존중 실행에 미치는 영향)

  • Hyo Kyung Park;Sang Lim Kim
    • The Journal of the Convergence on Culture Technology
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    • v.9 no.5
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    • pp.75-81
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    • 2023
  • The purpose of the study was to find out the effect of early childhood teachers' perception of young children's right and teachers' right on their implementation of respect for young children's right. For this, a questionnaire survey was conducted on 355 early childhood teachers working at early childhood education institutions in the Seoul metropolitan area. Collected data were analyzed with Pearson's correlation analysis and multiple regression analysis using SPSS 24.0. As a result, the higher the level of early childhood teachers' perception on young children's right and teachers' right, the higher the level of their implementation of respect for young children's right. In addition, early childhood teachers' perception of young children's right and teachers' right were found to be predictable variables on their implementation of respect for young children's right. Based on the results, we suggest a need to enhance early childhood teachers' perception not only on young children's right but also on teachers' right to enhance their implementation of respect for young children's right.

Right coronary artery-right ventricular fistula -Report of one case- (관상동정맥루의 수술치험 1례)

  • 김희준
    • Journal of Chest Surgery
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    • v.24 no.5
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    • pp.491-497
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    • 1991
  • Coronary arteriovenous fistula is a relatively rare congenital heart disease and it drains into right atrium, right ventricle, pulmonary artery, coronary sinus or superior vena cava. We experienced one case of fistulous communication between right coronary artery and right ventricle which was most common condition. The patient was a 12 year old female and the only sign was continuous cardiac murmur. The cardiac catheterization and coronary angiography showed the fistulous communication between right coronary artery and right ventricle and aneurysmal dilatation of right coronary artery. Under the cardiopulmonary bypass with the hypothermic cardioplegia, fistula opening[7mm] which was located at right ventricle below the tricuspid valve annulus between septal and posterior leaflet was closed with 4 - 0 prolene continuous suture through right ventriculotomy. Her postoperative course was uneventful.

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