• Title/Summary/Keyword: Assertion

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A Study on the Adjustment between a Corporate Account and a Taxation Account (기업회계와 세무회계의 차이 조정에 관한 연구 -세무조정과 수정회계를 중심으로-)

  • Lee Kyong-Oh
    • Management & Information Systems Review
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    • v.14
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    • pp.101-115
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    • 2004
  • As a corporate and a taxation account have relationships each other, one cannot be ignored by the other from concrete and excepted points of view. In reality, as they are mixed and the taxation account has been regarded as absolute, we cannot deny that the role of a pure corporate account is intruded by taxation account. Therefore, it is important that both should be adjusted in order to develop their own roles between a corporate account and a taxation account. In order to develop the both accounts soundly, we should solve the problems as follows. First, we should discriminate closing adjustment affairs from reporting adjustment ones, In the process of adjusting for taxation report. Second, the manager and the accounter need to comprehend on the origin and reality of a corporate and a taxation account and improve their capacity of accounting. Finally, as the goals which both aspects seek for are different, it is difficult to meet each other. But it will be a shortcut for enhancing the capacity of the corporate management, and developing the accounting systems of Korea, to compensate the differences each other. In conclusion, this writer suggest that the corporate accounts should be treated according to the corporate accounting principle, and taxation law has to be reformed so that taxable income may be counted based on the former assertion.

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A Study on the Meaning of Mies van der Rohe's Aphorism that "Less is More" in Terms of Space (공간적 측면에서 본 미스 반 데어 로에의 경구 "less is more"의 의미에 관한 연구)

  • Kim, Ran-Soo
    • Journal of architectural history
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    • v.16 no.2
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    • pp.43-58
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    • 2007
  • This paper attempts to interpret the meaning of Mies van der Rohe's famous aphorism that "less is more" in terms of space. From his assertion that the art of building is the spatial execution of spiritual decisions, one can presume that his art of building was revealed through his spatial execution consciously guided by creative principles. One of his spatial principles was less is more a representative motto for the creation of sparsely furnished space with few objects and little perceptible architecture. After his awareness of an open plan, Mies intended to create less architecture by designing a minimal form of structural frames and maximum openness of open plans and glazed walls. This study posits that Mies created more potential space, for which he intended his open plans and neutral frames to be viewed as less. His building was designed to serve as the background of works of art and the changing nature outside so restrained its own existential voice in favor of the achievement of total harmony.

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The Effects of Social Skills Training Combined with Social Stories and Movement Activities on Children with ADHD (사회상황이야기와 동작활동을 결합한 사회기술훈련이 ADHD 아동에게 미치는 효과)

  • Park, Young-Ah;Jang, Se-Hee
    • Korean Journal of Child Studies
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    • v.32 no.1
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    • pp.125-140
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    • 2011
  • This study examined the effects of social skills training combined with social stories and movement activities designed to change the social behaviors of children with ADHD. Six first-grade children with ADHD participated in the training program, which was composed of 15 sessions over 2 months. Our results indicated that:(1) Children's problematic behaviors were reduced after the training. Anxiety was reduced by a statistically significant level. Depression, delinquency, and hyperactivity were also reduced, but these did not reach a statistically significant level. (2) Children's social skills were improved after the training. Self-assertion and self-control were increased by a statistically significant level. Cooperation was also improved, but it did not reach a statistically significant level. (3) Children's social behaviors became more prosocial after participation in the training program. Children were also found to be able to express positive feeling more often, recognize social rules, and explain their ideas regarding friendship.

Formal Validation Method and Tools for French Computerized Railway Interlocking Systems

  • Antoni, Marc
    • International Journal of Railway
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    • v.2 no.3
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    • pp.99-106
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    • 2009
  • Checks and tests before putting safety facilities into service as well as the results of these tests are essential, time consuming and may show great variations between each other. Economic constraints and the increasing complexity associated with the development of computerized tools tend to limit the capacity of the classic approval process (manual or automatic). A reduction of the validation cover rate could result in practice. This is not compatible with the French national plan to renew the interlocking systems of the national network. The method and the tool presented in this paper makes it possible to formally validate new computerized systems or evolutions of existing French interlocking systems with real-time functional interpreted Petri nets. The aim of our project is to provide SNCF with a method for the formal validation of French interlocking systems. A formal proof method by assertion, which is applicable to industrial automation equipment such as interlocking systems, and which covers equally the specification and its real software implementation, is presented in this paper. With the proposed method we completely verify that the system follows all safety properties at all times and does not show superfluous conditions: it replaces all the indoor checks (not the outdoor checks). The advantages expected are a significant reduction of testing time and of the related costs, an increase of the test coverage rate, an answer to the new demand of railway infrastructure maintenance engineering to modify and validate computerized interlocking systems. Formal methods mastery by infrastructure engineers are surely a key to prove that more safety is not necessarily more expensive.

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The reinvention method for the gifted students in mathematics education according to Freudenthal's theory (Freudenthal의 재발명 방법에 근거한 초등 수학영재 지도 방안)

  • Kang, Heung-Kyu
    • Education of Primary School Mathematics
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    • v.9 no.1 s.17
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    • pp.31-41
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    • 2005
  • In modern theory, creativity is an aim of mathematics education not only for the gifted but also fur the general students. The assertion that we must cultivate the creativity for the gifted students and drill the mechanical activity for the general students are unreasonable. Freudenthal has advocated the reinvention method, a pedagogical principle in mathematics education, which would promote the creativity. In this method, the pupils start with a meaningful context, not ready-made concepts, and invent informative method through which he could arrive at the formative concepts progressively. In many face the reinvention method is contrary to the traditional method. In traditional method, which was named as 'concretization method' by Freudenthal, the pupils start with ready-made concepts, and applicate this concepts to various instances through which he could arrive at the understanding progressively. Freudenthal believed that the mathematical creativity could not be cultivated through the concretization method in which the teacher transmit a ready-made concept to the pupils. In the article, we close examined the reinvention method, and presented a context of delivery route which is a illustration of reinvention method. Through that context, the principle of pascal's triangle is reinvented progressively.

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Steady-State Solution of Forced Symmetric Piecewise-Linear Oscillator (强制 對稱 偏的 線型 振動子의 定常解)

  • 최연선
    • Transactions of the Korean Society of Mechanical Engineers
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    • v.13 no.4
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    • pp.583-594
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    • 1989
  • The strong nonliner dynamic behavior of mechanical systems in the presence of clearances are studied. The nonlinearity is induced from the assumed symmetric piecewise-linear characteristics for stiffness and damping by the contact and uncontact. Based on Stoker's assertion concering the reasoning beyond the occurrence of subharmonics, the nonlinear differential equation is converted to four nonlinear algebraic equations form the boundary conditions at the contact points. For a single contact per half exciting period, under the assumption of symmetric response, the steady-state solutions obtained are in agreement with those of numerical integration. Also a nondimen-sionalized formulation is made for the purpose of parametric studies.

Design and Implementation of a Java-Based Single Sign-On Library Supporting SAML (Security Assertion Markup Language) for Grid and Web Services Security (SAML을 이용한 그리드와 웹 서비스 보안을 위한 자바 기반 Single Sign-On 라이브러리의 설계 및 구현)

  • Jeong Jongil;Yu Seokhwan;Shin Dongkyoo;Shin Dongil;Cha Moohong
    • The KIPS Transactions:PartC
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    • v.12C no.3 s.99
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    • pp.339-346
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    • 2005
  • In recent years, the Grid development focus is transitioning from resources to services, A Grid Service is defined as a Web Service that provides a set of well-defined interfaces and follows specific conventions. SAML as a standard for Web Services which enables exchange of authentication, authorization, and profile information between different entities provides interoperability among different security services in distributed environments. In this paper, we implemented SAML API. By offering interoperability for non XML-based authentication technologies using SAML specification offering a method to integrate the existing Single Sign-On technologies, the API provides convenience for accessing different services in Grid architecture.

The Learner-Centered Mathematics Instruction and Performance Assessment (학습자 중심 수학 수업과 수행평가)

  • Kim, Jin-Ho
    • Journal of Elementary Mathematics Education in Korea
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    • v.12 no.1
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    • pp.47-58
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    • 2008
  • The 7th national curriculum shifts the fundamental spirit from teachercentered to learner-centered instruction. According to the shift, performance assessment has been emphasized in schools rather than using a variety of standardized tests. However, some researchers and educational policy-makers recently asserted that we need to return to the kind of standardized tests used in the past, giving up performance assessment, for it can actually not be implemented in classroom. This paper is written to refute their assertion. Performance assessment prove one's real worth when it is implemented in learner-centered instruction. Therefore, some assessment methods are discussed which can be used during learner-centered instruction.

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The Characteristics and Aesthetic Values of Slow Fashion from a Social Viewpoint (사회적 관점에 의한 슬로 패션의 특성과 미적 가치)

  • Ro, Ju-Hyun;Kim, Min-Ja
    • Journal of the Korean Society of Clothing and Textiles
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    • v.35 no.11
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    • pp.1386-1398
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    • 2011
  • Slow fashion can be viewed as an activism that provides an alternative solution to the problematic issues of fast fashion in a practical sense; however, (from a theoretical point of view) it is a fashion phenomenon arising from the criticism of an accelerating society. Slowness emphasizes the virtues of moderation. Slowness refers to the recovery of human ethics that have been neglected due to the goal-oriented nature of an accelerating society. Slowness can solve the problem of conformity and discrimination in society through pluralism and respect for local indigenousness. The characteristics of slow fashion can be defined by the aesthetic values of circularity, sustainability, moderation, expressivity and convergence. This includes the beauty of circularity (which views the relationships of all processes as organic), the beauty of sustainability (which ensures the maintenance of continuous emotions and the durability of products that can be promoted through slow processes), the beauty of moderation (which places importance on spiritual values and the moderate use of materials), and the beauty of expressivity (which plays the role of a social messenger that facilitates social assertion). These combined values present the beauty of convergence such as the harmony of local communities and the world in a blend of the old and the new with an exchange between producers and consumers.

A study of SSO design based SAML for public library clustering (공공도서관 클러스터링을 위해 SAML 기반의 사용자통합인증 설계에 관한 연구)

  • Byeon, Hoi Kyun;Ko, Il Ju
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.4 no.3
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    • pp.55-67
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    • 2008
  • The user has to subscribe to the library so that user use the library service. User has to register at that in order to use of the nearby another library. Moreover, service such as the inter-library loan and returning my loan book to other library in which the mutual cooperation between the library is needed necessity. But it services due to the constraint condition because of the administrative or technical problems. In this paper excludes the administrative element. The web service model is forming the cluster based on the mutual cooperation between the technologically adjacent public library and provides the technologically necessary single sign-on (SSO) in order to support the additional service. The single sign-on of the library which is concluded by this model using the security information exchange standard (Security Assertion Markup Language : SAML), it is processed by XML base. In using this model, the loan information is confirmed in the attribution in return service library and the model can utilize for the return of loan book in other library. It designs the single sign-on about it.