• 대한교통학회지
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• 제28권6호
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• pp.25-32
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• 2010

이 연구는 회전교차로의 진입 및 진출차로 퍼짐을 다루고 있다. 연구의 목적은 회전교차로의 진입 및 진출차로 퍼짐에 따른 회전교차로의 진체 및 용량효과를 분석하는데 있다. 이를 위해 회전교차로 및 진출입차로 퍼짐에 따른 교통량별로 시나리오를 작성하고 VISSIM을 이용하여 분석하였다. 분석된 주요 결과는 다음과 같다. 첫째, 1차로 및 2차로 회전교차로의 차량당 평균제어지체를 분석한 결과, 1차로 회전교차로는 총 진입교통량이 2,400pcph에서, 2차로 회전교차로는 4,400pcph에서 서비스수준 F에 도달하는 것으로 분석되었다. 둘째, 진입차로 퍼짐 회전교차로에서 총 진입교통량 2,800~3,200pcph가 서비스수준 F인 것으로 분석되어, 1차로 회전교차로 보다 400~800pcph정도의 용량 증대가 있는 것으로 분석되었고, 진입 및 진출차로 퍼짐 회전교차로에서 총 진입 교통량 3,200~3,600pcph가 서비스수준 F인 것으로 분석되어, 1차로 회전교차로보다 800~1,200pcph정도의 용량 증대가 있는 것으로 분석되었다. 마지막으로, 회전교차로와 퍼짐 회전교차로의 비교분석 결과, 퍼짐 회전교차로의 용량은 1차로 회전교차로와 2차로 회전교차로의 중간 수준이므로 회전교차로의 유형에 추가할 수 있을 것으로 판단된다.

• 대한가정학회지
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• 제25권3호
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• pp.83-94
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• 1987

The floor plan of the folk houses in Korean-Middle area was "-" type, "ㄱ" type and "double " type. The common terms of lifespaces were Anbang(안방), Wootbang(웃방), Cunnunbang(건넌방), Taechung(대청), Maru(마루), Buoak(부엌), Chungji(정지), Sarangbang(사랑방), Bongdang(봉당). 1) Anbang was basically a master room and was a family room. The function of another presented in Anbang was a space of the dying hour, the mourning decorums, and the memorial services. 2) Wootbang, Cunnunbang was terms that coming from the space position. Such spaces were the private rooms of children. 3) Sarangbang was basically the space of a reception of guests. 4) Buoak, Chungji were cooking and working space. Primarily, Buoak was the terms meaned Bootumk(부뚜막) in Chosun dynasty. 5) Maru, Tachung were terms of presented from side of construction. Specially, it was the chief space in family in Summer. 6) Bongdang was a terms of space that mean working areas, entry hall etc.working areas, entry hall etc.

• 산업경영시스템학회지
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• 제46권1호
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• pp.91-104
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• 2023

The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

• 한국컴퓨터정보학회논문지
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• 제10권3호
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• pp.297-306
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• 2005

산술${\cdot}$기하${\cdot}$비 및 비례총람(Summa de Arithmetica${\cdot}$Geometria${\cdot}$Proportioni et Proportionalita, 이하 Summa)의 혼다 코우이찌(본전경일, 1975) 번역본을 참고로 파치올리 부기론 특성에 대하여 살펴보았다. 파치올리 부기론이 생성된 시대 상황으로 Summa는 상업상 필요에 따라 나타난 것으로 보인다. 파치올리는 그가 기술한 절차 중 어떤 것도 자기가 창조한 것이라고 주장하고 있지는 않다. 그러나 그가 당시의 부기지도서를 참고로 하여 집필한 것은 거의 틀림없는 일이다. 파치올리는 다만 복사인에 불과한 것이 된다. 파치올리 부기론의 특성은 종교적 문구의 사용. 재산목록의 사용, 일일거래내역서 작성. 연도 말의 손익계정 작성, 계정 마감전 장부의 검증, 시산표 작성, 장부에 기호를 붙이는 것, 본지점계정의 사용, 출장계정의 사용, 판매수탁계정의 사용, 관세관련계정의 사용, 유동성배열법, 저가주의 평가, 관청에 의한 장부 인증, 매년 결산 실시, 괘선식 장부 사용 등의 특성을 나타내고 있다. 이러한 특성은 오늘날 사용하는 회계기법의 기초를 제공해준 중요한 내용이라 할 수 있으며, 이것은 회계실무에 영향을 주었고 회계이론을 구축하는데 중요한 역할을 하였다. 결론적으로 파치올리 부기론은 복식부기 발생 당시의 부기책으로서는 대단히 뛰어난 것이라 할 수 있다.

• 한국경영과학회지
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• 제34권3호
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• pp.165-177
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• 2009

The purpose of this study is to investigate the impact of the Internet channel introduction on the channel composed of a monopoly manufacturer and an independent physical retailer. This study also examines what would be the best strategy for the Independent physical retailer to respond to the new internet channel entry. The game theoretic model consists of a monopolist manufacturer selling its product through a channel system including one independent physical store before the entry of an internet store. The audition of the internet store to this channel system results in a mixed channel comprised of two different types of channels. The new internet store is launched by the manufacturer. The results show that an Internet channel entry has the following impacts on the existing channel members. First, the manufacturer's internet channel introduction mitigates the double marginalization problem of the traditional channel. Second, the manufacturer could enhance Its channel power by introducing its own internet channel while it diminishes that of the incumbent independent physical retailer. Third, manufacturer's adding a new internet store leads to a higher demand. Finally, with its own internet direct channel, the manufacturer has an opportunity to practice price discrimination. The manufacture leaves only those with a strong preference for the physical store to be served by the Independent physical store. The results suggest that the independent physical store's best strategy to the entry of the manufacturer's Internet channel is to focus on the consumers who are highly loyal to the physical store while maintaining a high retail price.

• 산업경영시스템학회지
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• 제41권2호
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• pp.153-158
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• 2018

At the Bank of Korea, capital stock statistics were created by the PIM (perpetual inventory method) with fixed capital formation data. Asset classifications also included 2 categories in residential buildings, 4 non-residential buildings, 14 constructions, 9 transportation equipment, 28 machinery, and 2 intangible fixed assets. It is the Korean government accounting system which is developed much with the field of the national accounts including the valuation, but until 2008 it was consistent with single-entry bookkeeping. Many countries, including Korea, were single-entry bookkeeping, not double-entry bookkeeping which can be aggregated by government accounting standard account. There was no distinction in journaling between revenue and capital expenditure when it was consistent with single-entry bookkeeping. For example, we would like to appropriately divide the past budget accounts and the settlement accounts data that have been spent on dredging into capital expenditure and revenue expenditure. It, then, tries to add the capital expenditure calculated to FCF (fixed capital formation), because revenue expenditure is cost for maintenance etc. This could be a new direction, especially, in the estimation of capital stock by the perpetual inventory method for infrastructure (SOC, social overhead capital). It should also be noted that there are differences not only between capital and income expenditure but also by other factors. How long will this difference be covered by the difference between the 'new series' and 'old series' methodologies? In addition, there is no large difference between two series by the major asset classification level. If this is treated as a round-off error, this is a problem.

• 산업경영시스템학회지
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• 제19권37호
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• pp.9-20
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• 1996

The writer has made efforts to solve the weaknesses of the traditional systems through reconstructing cost information systems by introducing 'logical circuit concept' instead of account. As the new designed systems also allow the basic thought of double entry, they are compatiable with the traditional ones. For this, the writer included both monetary and physical information in the systems, replaced the concept of debit & credit with the concept of inputs & outputs, and changed transfer concept between accounts based on reverse logic into flow concept between unit systems based on proceeding logic.

• 전기의세계
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• 제31권4호
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• pp.288-295
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• 1982

In this study, the characteristic equation of a double sided short stator linear induction motor, referred to as LIM excited by equivalent current sheet having linear current density was derived using Maxwell's electromagnetic field theory with its entry and exit, end effects taken into consideration. According to the treatment of several physical phenomena in the air-gap i.e. the magnetic flux density distributions, thrust-force, forward and backward travelling wave with decay, normal field, the fundamental data in this study are made reference to improve the characteristics of LIM, effectual electro-magnetic energy conversion devices.

• 수완나부미
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• 제6권1호
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• pp.161-191
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• 2014

The entry of the logging industry in the once heavily forested riverine middle Agusan Valley where aboriginal Manobos live meant the entry of the material practice of wage labor into this out-of-the-way place. Wage labor converted the once relatively isolated, subsistence animist Manobos into laborers of the expanding capitalist regime. A symptom of modernity, this wage labor also accompanied the coming of Visayan settlers (also loggers paid by wage) who introduced indigenous Manobos the compadrazgo social relationship. This friendly relationship across ethnic identities legitimated social ties and is a social material practice represented in recent bilingual Manobo possession rituals where the Visayan spirit is incarnated along with Manobo spirits. To understand the idea behind spirit embodiment, I explore Manobo ritual as mimesis or poeisis. This representation is shaped by concrete material realities as much as these realities, in turn, are reconfigured by ritual practice. In the older Manobo cosmology, which is based on subsistence economy and dependent on the forest and rivers, individuals have an externalized self (as manifest in the idea of twin soul), in which the inner vital principle is co-extensive with a spirit double in cosmos. Manobos imitate the perceived workings of nature in ritual so as to control them in times of illnesses. In contrast, the mimesis of the Visayan spirit is based on a different political economic set up with its attendant asymmetrical interpersonal relationship. By symbolically representing the Visayan patron as friend, Manobos are able to negotiate the predicament of their subalternity in local modernity.

• 한국항해항만학회지
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• 제48권3호
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• pp.232-238
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• 2024

본 연구는 현재 감천항에 입항하는 선박교통 특성을 반영하여 감천항 도등의 효용성을 검토하였다. 감천항 도등은 1996년 4,000TEU 컨테이너선 출입항을 위해 감천항 항로표지 보완 기본설계과정에서 제안되어 설치되었다. 이후 부산지방해양수산청의 감천항 정온도 향상을 위한 기존 외곽 시설 재배치 검토 연구를 통해 50,000DWT급 일반 화물선 입항 대응 및 한진 부두의 크레인 높이를 반영한 도등으로 개선되었다. 그러나 현재 감천항의 해상교통 특성을 보면 해상교통 혼잡도도 원활하고 대형선박 보다는 10,000톤 이하의 중소형 선박 비중이 높아 대형선박 입항을 대응하기 위해 개선된 도등의 효율성은 감소되었다고 볼 수 있다. 그러나 입항선박의 규모에 따른 변화 추이를 보면 30,000톤 이상선박의 입항비율의 연평균증가율(CAGR)이 8.45%로 증가되고 있어 향후 대형선박의 입항비중 증가에 대한 대비를 위해서는 감천항 도등을 필수 등화로 유지하는 것이 필요하다. 따라서 도등을 철거할 경우 감천항 항로의 협소한 공간 특성상 입출항 선박이 조우하는 경우에는 충돌의 위험이 증가하여 항해자에게 큰 부담이 될 수 있기 때문에 도등의 기능은 유지하는 대신 전도등을 이전설치 하여 유지보수에 대한 부담을 경감시키는 방법과 도등의 기능 대신 지향등을 설치하는 방법을 고려해 볼 수 있다. 지향등 설치 시 인근 부산북항에 설치된 Single Sector Lights가 명확한 중시선을 제공하지 못하여 지점에 따라 명확한 구분이 어려움에 따라 이용자 만족도가 떨어지는 부분을 개선할 수 있는 Double Sector Lights를 설치를 고려해볼 수 있다.