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The characteristics of Pacioli's Bookkeeping (파치올리 부기론의 특성에 관한 고찰)

  • Yoon Seok-Gon
    • Journal of the Korea Society of Computer and Information
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    • v.10 no.3 s.35
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    • pp.297-306
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    • 2005
  • Compendium of arithmetic, geometry, and proportions and proportionality' that was published in Venice in 1494 has been recognized as the first bookkeeping data in the world. Major characteristics of Pacioli's bookkeeping rules were reviewed in this study as follows: All the necessary particulars for double entry bookkeeping were provided in Pacioli's bookkeeping rules;. List of property was described at the time of start of business; Three major books were used; Details of daily transactions were considered to be important; Strike through was lined at each description in journal books, details of daily transactions, and list of property after entry of ledger; Amount columns were provided and Arabic numerals were used; Annual settlement custom was being initiated; Profit and loss account was prepared at year-end; Trial balance sheet was inevitably described; Books were verified prior to closing accounts; Control account was not established; Financial statements were not prepared and business analysis was made, too; Finished goods inventory was not adjusted; Mark was assigned to books; Inter-office account was prepared; Branch accounts and branch ledgers were prepared; There was entries of trust; Current arrangement was described; The principle 'Cost or market price, whichever is lower basis' was promoted: Petty cash system is explained Checks and bills of exchange are used in bank account. As mentioned, characteristics of Pacioli's bookkeeping rules were reviewed; the signs of necessity for preparation of profit and loss statement and balance sheet is found as well as preparation of trial balance sheet and the rules may be considered as a very excellent one in terms of the bookkeeping on initiating stage of double entry bookkeeping.

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Effect of Modified Atmosphere Packaging on Preservation of Pumpkin Rice Cake (호박 설기떡의 저장성에 미치는 변형기체포장의 영향)

  • Moon, Ki-Bok;Kim, Hwan-Ki;An, Duck-Soon;Lee, Dong-Sun
    • Food Science and Preservation
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    • v.17 no.6
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    • pp.908-913
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    • 2010
  • Modified atmosphere packaging (MAP) was evaluated for the storage of pumpkin rice cake as a means of preserving quality and extending shelf-life. Retail-sized amounts of rice cake were packaged in trays under different modified atmosphere conditions (air, vacuum, 60% $CO_2$/40% $N_2$ and 100% $CO_2$) using gas-barrier plastic film; control was in air-permeable stretch wrap. The packages were stored at $20^{\circ}C$ with periodical measurement of package atmosphere and cake quality attributes. The modified atmosphere packages of 60% $CO_2$/40% $N_2$ and 100% $CO_2$ inhibited the growth of molds/yeasts completely and significantly retarded the growth of aerobic bacteria. All the packages except that of 100% $CO_2$ showed the reduction of internal $O_2$ concentration and increase of the $CO_2$ with storage time due to the microbial activity. There has been slight decrease of $CO_2$ concentration for 60% $CO_2$/40% $N_2$ and 100% $CO_2$ packages just after start of the storage possibly due to dissolution of headspace $CO_2$ into the cake. Any MAP conditions did not affect the retrogradation of the rice cake. Surface color of the cake within affordable microbial quality limit was not affected significantly by packaging conditions.

Problem Solving Strategy for Goldberg Machine Task According to the Cognitive Styles of Elementary Gifted Students Group (초등영재학생의 인지양식 그룹별 골드버그 장치에 대한 문제해결전략)

  • Kwon, Yong-Tae;Kang, Ho-Kam
    • Journal of Gifted/Talented Education
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    • v.25 no.1
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    • pp.77-93
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    • 2015
  • The purpose of this study was to explore the problem solving strategy for Goldberg machine tasks of the gifted students in elementary science depending on the cognitive style(tendency to field-dependent and field independent). It was aimed to provide suggestions for the features and differences of the problem solving strategies of the gifted students in elementary science according to their cognitive styles. A total of 16 students, from the gifted class of P elementary school in Hwaseong were sampled for the research, cognitive styles Test was conducted to divide the students in teams, and the teams were classified according to cognitive style tendencies to five groups of field-dependent group, weak field-dependent group, mixed group, weak field-independent group and field-independent group. The Goldberg device task given was to make a Goldberg device within the angle framework of (Figure) 1, for a bead to start from the starting point and to reach the final point the last. The results are as follows: First, regarding the plan for producing the device, the stronger the field-independent tendency, they established more specific strategy-reflected plan; the stronger the field-dependent tendency, they established less specific strategy-reflected plan. Second, all cognitive style groups took a limited period of time into consideration, to fabricate the devices for the ball to arrive the last using a fine adjustment rather than many devices. Third, the field-independent group used a lot of logical reasoning; the field-dependent group used a lot of intuitive thinking. Fourth, the field independent group properly utilized strategies such as cooperation and role allocation; the field-dependent group tried to solve the task personally rather than cooperatively with poor role allocation. Fifth, the intermediate mixed group solved the problem better than the inclined groups such as field-dependent or field-independent groups.

Failure Analysis of Corroded Coating Materials by Acoustic Emission (음향방출법에 의한 용사코팅 피막부식재의 파손 해석)

  • KIM GUI-SHIK;HYUN CHANG-HAE;HONG YONG-UI;SHON CHANG-HWAN
    • Journal of Ocean Engineering and Technology
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    • v.19 no.5 s.66
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    • pp.43-49
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    • 2005
  • This paper is to investigate the effect of corrosion by acoustic emission method in tensile loading and the adhesiveness between substrate and coating layer. The powders used are Zn and Amdry625, respectively. They are coated on brass alloy substrate. AE signals of Zn and Amdry625 coating layer increase drastically in strain $2\%$. However, those of Zn specimen have more than those of Amdry625 specimen. When the specimens executed the corrosion test under $3.5\%$ NaCl solution for 500, 1000 hours, the salt solution penetrated into the surface of the substrate through the pores of the coating layer. As a result, corrosion production formed on the surface of the substrate. The adhesiveness between coating layers is weakened by the polarization and corrosion itself. The AE event, count, and energy of corroded coating specimens decrease, compared to specimens without corrosion. The results are summarized as follows : 1. In the tensile tests, the time that it took to start and develop the cracks and exfoliations between the surface of the substrates and the plasma spray coatings were different according to the type of plasma sprayed material, which are Zn and Amdry625. These phenomena were obvious at the strain rate 1 to $5\%$, and few available data were found after that stage. 2. The specimens with Zn coating showed the characteristics of crack, according to the changes of the tensile strength applied on the substrates while those with Amdry625 showed exfoliation as a result of low adaptation to the tensile strength. 3. The anti-corrosion specimens showed that the adhesive properties between the substrate and the plasma spray coating were strong in the order of Zn, Amdry. It showed that Corroded specimens cracked or exfoliated easily, even with the small energy, because those had a comparatively weakened adhesive property, due to corrosion. 4. Zn specimen showed no corrosion phenomena on the surface of the substrates, because they had the function of sacrifice anode however, Amdry625 specimen showed the corrosion, because it did not have that function.

Construction of Kobe′s World Cup Venue and the Development of an Urban Resort

  • Tanaka, Mitsru;Hayashi, Mayumi
    • Journal of the Korean Institute of Landscape Architecture International Edition
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    • no.1
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    • pp.230-236
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    • 2001
  • The usual definition of and urban resort was a place vastly different from places of daily life such as a theme park or other tourist destination. At the same time, revival of the combination of usual and unusual spaces, in a way like the mixed "Hare"(Special occasion of public event) and "Ke"(Daily life) spaces of communities of old Japan, is part of the idea of urban resorts. And they are places, which start by making a comfortable urban environment for citizens, providing a daily life full of culture and promoting a city′s identity to visitors. if we think about the kinds of structural elements of urban resorts, the usual elements include community, local culture and industry, while the unusual elements include symbols, festivities and interaction. Kobe Wing Stadium is a venue for the 2002 FIFA World Cup hosted by Korea and Japan. The city will build the stadium, but after construction management will be given over to private enterprise, hoping to utilize that sector′s business know how. A competition was held to determine the private executor who would be entrusted with the planning, design, construction and management of the project, considering the conditions of the area, the stadium′s relationship to it and local revitalization. The competition was won by a private enterprise (Kobe Steel Obayashi Group). The them of "Creation of a Sports Community Park" grapples with the large issue of the facility′s relationship with the community. American geographer Yi-fu Tuan coined the word "topophilia" to indicate love of a place. No other word could better describe the desired urban resort nature of the stadium. From this historical perspective it seems that stadiums have great potential as urban resorts. The factor that will determine their success is the attitude of citizens toward them, in short whether they develop topophilia for them or not. We examined the urban resort nature of Kobe Wing Stadium. Regarding daily life, we saw the attempts to revive the local community, the possibility of deepening the local culture and the weakened state of local industry. As a place that is for more than daily life, we saw the certainty of the stadium′s symbolism, its potential as a place for festivities and the test it will face as a space for interaction. Even though several issues are left for future resolution, evaluating Kobe Wing Stadium through these elements of an urban resort, it is clearly founded in the daily life of the community while providing a venue for "Hare"occasions. Fulfilling the roles of an urban resort, it provides many opportunities for local residents to enjoy their and gives visitors a reason to come repeatedly.

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A Study on The Construction of Choryang-Waegwan (초량왜관의 조영활동에 관한 연구)

  • Chung Ye-Jung
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
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    • 2005.10a
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    • pp.195-216
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    • 2005
  • This study concerns especially Choryang-Weagwan which was the largest Japanese House left in Pusan through Chosun Dynasty.Choryang-Waegwan was known to have been jointly constructed by Korean and Japanese carpenters. Therefore, Weagwan was a place for exchange of architectural tradition (special features such as sliding door and straw mat) between Korean and Japan. Judging from this point of view, It is certain that mutual influences helped to shape architecture of Choryang-Weagwan. After establishment Choryang-Weagwan was gradually extended, owing to the prosperity of trade with Japan. But since late 18th century government of Chosun did not give as much care to maintaining Choryang-Weagwan as a result of deteriorating condition of commercial and diplomatic relations with Japan. From the beginning of Choryang-Weagwan construction, Superintendents of the construction were called Hun-do and Byl-cha, who acted as official interpreters as well. And, during construction works, they were called Gamdong-gwan. At the start of construction, Weagwan was built partly in Japanese-style by the carpenters from Tokugawa Shogunate. But as time passed, the participation rate of Japanese carpenters diminished gradually. After 1831, Japanese technician vanished extremely and repairing construction was continued by the Korean

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The Earth-Moon Transfer Trajectory Design and Analysis using Intermediate Loop Orbits (중개궤도를 이용한 지구-달 천이궤적의 설계 및 분석)

  • Song, Young-Joo;Woo, Jin;Park, Sang-Young;Choi, Kyu-Hong;Sim, Eun-Sup
    • Journal of Astronomy and Space Sciences
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    • v.26 no.2
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    • pp.171-186
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    • 2009
  • Various Earth-Moon transfer trajectories are designed and analyzed to prepare the future Korea's Lunar missions. Minimum fuel trajectory solutions are obtained for the departure year of 2017, 2020, 2022, and every required mission phases are analyzed from Earth departure to the final lunar mission orbit. N-body equations of motion are formulated which include the gravitational effect of the Sun, Earth and Moon. In addition, accelerations due to geopotential harmonics, Lunar J2 and solar radiation pressures are considered. Impulsive high thrust is assumed as the main thrusting method of spacecraft with launcher capability of KSLV-2 which is planned to be developed. For the method of injecting a spacecraft into a trans Lunar trajectory, both direct shooting from circular parking orbit and shooting from the multiple elliptical intermediate orbits are adapted, and their design results are compared and analyzed. In addition, spacecraft's visibility from Deajeon ground station are constrained to see how they affect the magnitude of TLI(Trans Lunar Injection) maneuver. The results presented in this paper includes launch opportunities, required optimal maneuver characteristics for each mission phase as well as the trajectory characteristics and numerous related parameters. It is confirmed that the final mass of Korean lunar explorer strongly depends onto the initial parking orbit's altitude and launcher's capability, rather than mission start time.

Distribution of Bursaphelenchus xylophilus in Naturally Infected Pinus densiflora and P. koraiensis and Migration of B. xylophilus in Artificially Inoculated P. densiflora Seedlings (자연감염된 소나무와 잣나무 내 소나무재선충 분포 및 인공접종한 소나무 묘목 내에서의 소나무재선충 이동)

  • Kim, Jae-Geun;Kim, Byung-Kwan;Lee, Seung-Kyu;Kim, Jin-Cheol;Han, Sang-Sub;Cha, Byeong-Jin
    • Research in Plant Disease
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    • v.18 no.2
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    • pp.101-108
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    • 2012
  • In 2006, pinewood nematode, Bursaphelenchus xylophilus, was isolated from about 50 years old trees of Pinus densiflora and P. koraiensis showing leaf-wilt and -drying symptoms in Gwangju, Gyeonggi-do and Chuncheon, Gangwon-do. Isolation of pinewood nematodes from sapwood of infected pine trees showed no difference in population density between tree species and among the sampling heights on the main stem. Migration of pinewood nematodes in the host tree were investigated by inoculation of red pine (P. densiflora, 3 years old) seedlings with B. xylophilus. The nematodes seemed to move in red pine seedlings prior to multiplication and it might have taken about 20 days to start multiplication and expression of symptoms including wilt and dieback. In initial time after inoculation, nematodes started migration through the cortical resin canal from inoculated site and further showed upward and downward movements. More nematodes were observed in cortical resin canal during early period of inoculation and later in resin canal of xylem and tracheid also while, the pith still remained free from nematode. The density of B. xylophilus was higher in seedlings of low-vigor with poor root growth than in seedlings of normal root growth. Seedlings showing high density of B. xylophilus exhibited stem discoloration and secondary infection by fungus at the inoculation site.

IS Continuance of Hedonic Information Systems (헤도닉 정보시스템의 지속적인 사용에 관한 연구: UCC를 중심으로)

  • Seo, Ho-Cheol;Ahn, Joong-Ho;Yang, Ji-Youn
    • Asia pacific journal of information systems
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    • v.17 no.3
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    • pp.25-53
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    • 2007
  • The Expectation Confirmation Model (ECM) of information systems investigates the continued information systems usage behavior. This paper expands the original post-adoption beliefs and searches the applications in the emerging hedonic information systems. Previous IS researches focused on the organizational environments. However as the information technology (especially internet) evolves, information systems have not only emerged for the organizations but also for the individual users, such as internet portals, internet communities, on-line games etc. These information systems so called Hedonic Information Systems aims to provide self-fulfilling value rather than instrumental value to the users. Researches in other disciplines, including marketing and consumer behavior research, illustrate that the hedonic and utilitarian perspective of goods and services have different influence on the consumer behavior. Goods and services used to be classified into either hedonic or utilitarian aspect but now they may belong to both aspects simultaneously. Moreover consumer's goals or tasks have both hedonic utilitarian aspects. When a consumer makes a decision to purchase or repurchase goods or services, he/she compares the hedonic and utilitarian perspectives of goods to find most suitable ones to satisfy their goals/tasks. Finally, consumer's behavior is determined by the trade-off between what the goods can provide to the consumers and in what extent the goods fulfill consumer's purchase behavior. Consumer also shows that the salience of hedonic perspective is relatively greater when consumer decides which of several items to give up (forfeiture choices) than the time when they decide which item to acquire (acquisition choices). Some researches in MIS discipline have found out that the information systems also have both hedonic and utilitarian perspectives. The decision process of whether to use information systems or not is similar to that of a consumer's decision of purchasing or repurchasing goods or services. However most of researches in MIS tend to focus on the extrinsic motivation variables which only cover the utilitarian perspective of information systems. It is only recent that researches start to investigate the intrinsic motivation variable - Perceived Enjoyment - for the hedonic perspective. Considering the consumer's purchasing decision process, users of information systems evaluate the systems through balancing between intrinsic (hedonic) and extrinsic (utilitarian) variables according to their main tasks or tendencies. This paper proposes a model that is based on the ECM of IS Continuance model modified from Expectation Confirmation Model to fit into the continued usage of information system. It first started from the decision process regarding hedonic and utilitarian perspectives in the consumer behavior literatures. The model deals with continued usage of information systems beyond the mere technology adoption as in most of the previous MIS researches. This research is particularly important to the hedonic information systems, because their business model depends on the frequent usages rather simple adoption at the beginning. Because the basic model only considered the extrinsic motivations (perceived usefulness) to explain the users' behavior and as the information systems can have both hedonic and utilitarian dimensions, it should consider both perspectives. Therefore, this newly proposed model considers intrinsic variable (perceived enjoyment) as well. Since the individual user can have a preference on either aspects that is between the hedonic and utilitarian perspective depending on his/her main tasks or goals, some variables (Hedonic Orientation and Utilitarian Orientation) meaning the extents of users' pursuing from the information system were additionally studied.

Prediction of the Fire Curtain Effect through a Numerical Simulation of a Reduced Scale Model for Fires in Theaters (공연장 화재 축소모형의 전산시뮬레이션을 통한 방화막 영향 예측)

  • Kim, Dong Hwan;Lee, Chi Young;Kim, Duncan
    • Fire Science and Engineering
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    • v.32 no.3
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    • pp.51-59
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    • 2018
  • Although a fire curtain plays an important role in preventing smoke from spreading to the auditorium in a theater fire, there has been insufficient research on fire curtains. In this study, to check the accuracy of numerical simulation, for previous experiments using a reduced scale model, a numerical simulation was carried out, and the results were compared with previous experimental data. The fire curtain effect was then predicted numerically. A Fire Dynamics Simulator (FDS) was used, and the natural exhaust vent sizes were set to ~10%, ~5%, and ~1% of the stage floor area. The smoke movement was visualized, and the mass flow rates and temperatures were measured and analyzed. In addition, the law of similarity was used to examine the influence of a fire curtain in a real scale theater fire. Without the fire curtain, the present numerical simulation results were in agreement with the previous experimental data within reasonable accuracy. Meanwhile, the fire curtain affects the mass flow rates through the natural exhaust vent and proscenium opening, as well as the start time of soot outflow to the auditorium. Overall, the present results can be used to develop a fire curtain system.