• 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.

• Korean Journal of Environmental Biology
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• v.37 no.2
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• pp.217-227
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• 2019

The purpose of this study was to investigate the initial growth, burrowing depth, and relative growth of mud shrimps (Upogebia major and Austinogebia wuhsienweni), living in damaged high density tidal flat shellfish farms form 2008 in the Western coast of Korea. By August, young mud shrimps (Upogebia major), which had settled down on the tidal flats in early May, grew to more than 10 mm in carapace length (CL). At the end of the first year, their CL and total length (TL) increased to 14.21 mm and 42.28 mm, respectively. The inhabiting depth of the young mud shrimps (Upogebia major) increased rapidly up to about 6 months after stocking (5 cm in July, 12.5 cm in September, and 28 cm in November, respectively). The inhabiting depth of adult mud shrimps in their burrows was about 10-93 cm during the year. As results, the analysis of the relative growth between the carapace length (CL) - the total length (TL) and the CL - total wet weight (TWW), the total wet weight of mud shrimps at Boryeong Saho (inner part of the Cheonsu-bay) was estimated to be 1.2-4 g heavier than those of Boryeong Jugyo (Outer part of the Cheonsu-bay) tidal flat. The young mud shrimps primarily grew from April to October. It is therefore crucial to observe whether the settlement of young mud shrimps on tidal shellfish farms from May to June to minimize the damage of shellfish farms by newly stocked young mud shrimps. In addition, it is recommended that young mud shrimps grown in fisheries be harvested before they dig deep into the sediment until early December.

• (The)Study of the Eastern Classic
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• no.70
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• pp.257-301
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• 2018

The purpose of the study is to examine righteous army activity and combat in Hapcheon during the Imjin invasion period. The resulting conclusions are as follows. First, Chung In-hong raised a righteous army in Hapcheon and Kim Myeon raised an army in Goryeong. Chung In-hong commanded the army and fought against Japanese army with a leadership of knowing the enemy and himself, and Kim Myeon commanded the army and fought against Japanese military with a leadership of harmony. Second, battles of Chung In-hong's righteous army are the first Mugye battle, the ambush battle in Sawon-dong, the Chogye Majin battle, the Aneon battle, and the third Seongju Castle battle. Battles of Kim Myeon's righteous army are the Yeongang battle, the Gaesanpo battle, the second Mugye battle, the Ucheok-hyeon battle, the Jirye battle, and the Sarangam battle. Battles that Chung In-hong and Kim Myeon united and fought are the first and second Seongju Castle battles. In Jeongyu Jaeran, Chung In-hong played a role of Jodosa who takes charge of provisions in the right area of Gyeongsang. In addition, Hapcheon was the access road and transport route where Japanese army entered Jeolla-do. Third, participation and role of Ming troops are part of restraint device against Japanese army with military tactics of ii chei(using foreigners to control foreigners) to remove Japanese army from Joseon and defend Yodong. After a victory of Li Rusong in Pyeongyang Castle in January, 1593(the 26th year of Seongjo), Ming troops pursued practical interest through peace talks rather than active battles. When there was practically Siege of Jinju, Yujeong troops of Ming entered with hand-to-hand martial arts of Sacheon soldiers in late June, 1593, but did not participate because they should wait for orders of Gyeongnyak Song Eung-chang and Admiral Li Rusong. Fourth, in the Imjin invasion period, Joseon suffered terrible damage such as ruin of the whole country by invasion of Japanese army and in need of aid of military rice from Ming troops, but righteous armies and the royal forces in each area cooperated so defeated Japanese army. It is understood through a case of Hapcheon in the right area of Gyeongsang. Especially, Joseon did not succumb to pressure of Ming troops that used full powers to two aspects such as settlement and battle with Japan during the war, and did not lose national confidence and pride by showing a fighting will to fight against Japanese army to the end with independence. Such a spiritual culture originated from homeland protection and loyalty to the king, and is national spirit of resistance that sublimates the united mind and spirit of community to protect a country against foreign invasion.