• Journal of the Korea Society of Computer and Information
• /
• v.10 no.3 s.35
• /
• pp.297-306
• /
• 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.

• Journal of the Korean Society of Marine Environment & Safety
• /
• v.27 no.1
• /
• pp.29-37
• /
• 2021

In the event of a marine pollution accident, Korea, which is bordered by the sea on three sides, would suffer tremendous damage. According to an analysis of marine pollution accidents in Korea, most pollutants were small fishing boats and tugboats. In particular, urgent safety measures are required due to the high incidence of marine pollution accidents caused by stranded tugboats. This study aims to decrease secondary marine pollution accidents by preparing measures to prevent accidents by stranded tugboats, the main source of pollution accidents. To this end an experiment was conducted to mark 63 locations where stranded accidents have occurred on the GPS plotters of 61 tugboats operating in Boryeong sea area. Its effectiveness was then investigated. The result showed that there was no stranded accident by the subject ship during the 20-month experiment period. As a result of survey of the captains, 36 out of 40 respondents (90%) stated that the experiment was significantly helpful in ensuring safe navigation, thus confirming its effectiveness. Various measures were proposed to prevent stranded accidents, including providing information to manufacturers and users by marking the location of grounded accidents on GPS plotters and posting the location information of unknown reefs on the official website of institution Korea Hydrographic and Oceanographic Agency.

• Journal of The Korean Astronomical Society
• /
• v.56 no.2
• /
• pp.169-185
• /
• 2023

The GMT-Consortium Large Earth Finder (G-CLEF) is the first instrument for the Giant Magellan Telescope (GMT). G-CLEF is a fiber feed, optical band echelle spectrograph that is capable of extremely precise radial velocity measurement. G-CLEF Flexure Control Camera (FCC) is included as a part in G-CLEF Front End Assembly (GCFEA), which monitors the field images focused on a fiber mirror to control the flexure and the focus errors within GCFEA. FCC consists of an optical bench on which five optical components are installed. The order of the optical train is: a collimator, neutral density filters, a focus analyzer, a reimager and a detector (Andor iKon-L 936 CCD camera). The collimator consists of a triplet lens and receives the beam reflected by a fiber mirror. The neutral density filters make it possible a broad range star brightness as a target or a guide. The focus analyzer is used to measure a focus offset. The reimager focuses the beam from the collimator onto the CCD detector focal plane. The detector module includes a linear translator and a field de-rotator. We performed thermoelastic stress analysis for lenses and their mounts to confirm the physical safety of the lens materials. We also conducted the global structure analysis for various gravitational orientations to verify the image stability requirement during the operation of the telescope and the instrument. In this article, we present the opto-mechanical detailed design of G-CLEF FCC and describe the consequence of the numerical finite element analyses for the design.

• Journal of Cardiovascular Imaging
• /
• v.30 no.3
• /
• pp.153-168
• /
• 2022

Recent studies have shown that sodium/glucose cotransporter 2 (SGLT2) inhibitors might exert favourable changes on cardiac parameters as observed on cardiovascular imaging. We conducted a systematic review and meta-analysis to determine the effects of SGLT2 inhibitors on cardiac imaging parameters. Four electronic databases (PubMed, Embase, Cochrane, Scopus) were searched for studies in which the effects of SGLT2 inhibitors on cardiac imaging parameters were examined. Studies in which a population was administered SGLT2 inhibitors and analysed by echocardiography and/or cardiac magnetic resonance (CMR) imaging were included. Random-effects pair-wise meta-analysis models were utilized to summarize the studies. A total of 11 randomized controlled trials was included with a combined cohort of 910 patients. Comparing patients receiving SGLT2 inhibitors with subjects receiving placebo, the mean change in CMR-measured left ventricular mass (LVM) was -3.87 g (95% confidence interval [CI], -7.77 to 0.04), that in left ventricular end-systolic volume (LVESV) was -5.96 mL (95% CI, -10.52 to -1.41) for combined LVESV outcomes, that in left atrial volume index (LAVi) was -1.78 mL/m² (95% CI, -3.01 to -0.55) for combined LAVi outcomes, and that in echocardiography-measured E/e' was -0.73 (95% CI, -1.43 to -0.03). Between-group differences were not observed in LVM and LVESV after indexation. The only between-group difference that persisted was for LAVi. Treatment with SGLT2 inhibitors resulted in reduction in LAVi and E/e' on imaging, indicating they might have an effect on outcomes associated with LV diastolic function.

• Journal of The Korean Association For Science Education
• /
• v.15 no.2
• /
• pp.173-184
• /
• 1995

The purpose of this study was to analyse the problems of 'Science Inquiry Experiment Contest(SIEC)' which was one of 8 programs of 'The 2nd Student Science Inquiry Olympic Meet(SSIOM)'. The results and conclusions of this study were as follows: 1. It needs to reconsider the role of practical work within science experiment because practical work skills form one of the mainstays in current science. But the assessment of students' laboratory skills in the contest was made little account of. It is necessary to remind of what it means to be 'good at science'. There are two aspects: knowing and doing. Both are important and, in certain respects, quite distinct. Doing science is more of a craft activity, relying more on craft skill and tacit knowledge than on the conscious application of explicit knowledge. Doing science is also divided into two aspects, 'process' and 'skill' by many science educators. 2. The report's and checklist's assessment items were overlapped. Therefore it was suggested that the checklist assessment items were set limit to the students' acts which can't be found in reports. It is important to identify those activities which produce a permanent assessable product, and those which do not. Skills connected with recording and reporting are likely to produce permanent evidence which can be evaluated after the experiment. Those connected with manipulative skills involving processes are more ephemeral and need to be assessed as they occur. The division of student's experimental skills will contribute to the accurate assess of student's scientific inquiry experimental ability. 3. There was a wide difference among the scores of one participant recorded by three evaluators. This means that there was no concrete discussion among the evaluators before the contest. Despite the items of the checklists were set by preparers of the contest experiments, the concrete discussions before the contest were necessary because students' experimental acts were very diverse. There is a variety of scientific skills. So it is necessary to assess the performance of individual students in a range of skills. But the most of the difficulties in the assessment of skills arise from the interaction between measurement and the use. To overcome the difficulties, not only must the mark needed for each skill be recorded, something which all examination groups obviously need, but also a description of the work that the student did when the skill was assessed must also be given, and not all groups need this. Fuller details must also be available for the purposes of moderation. This is a requirement for all students that there must be provision for samples of any end-product or other tangible form of evidence of candidates' work to be submitted for inspection. This is rather important if one is to be as fair as possible to students because, not only can this work be made available to moderators if necessary, but also it can be used to help in arriving at common standards among several evaluators, and in ensuring consistent standards from one evaluator over the assessment period. This need arises because there are problems associated with assessing different students on the same skill in different activities. 4. Most of the students' reports were assessed intuitively by the evaluators despite the assessment items were established concretely by preparers of the experiment. This result means that the evaluators were new to grasp the essence of the established assessment items of the experiment report and that the students' assessment scores were short of objectivity. Lastly, there are suggestions from the results and the conclusions. The students' experimental acts which were difficult to observe because they occur in a flash and which can be easily imitated should be excluded from the assessment items. Evaluators are likely to miss the time to observe the acts, and the students who are assessed later have more opportunity to practise the skill which is being assessed. It is necessary to be aware of these problems and try to reduce their influence or remove them. The skills and processes analysis has made a very useful checklist for scientific inquiry experiment assessment. But in itself it is of little value. It must be seen alongside the other vital attributes needed in the making of a good scientist, the affective aspects of commitment and confidence, the personal insights which come both through formal and informal learning, and the tacit knowledge that comes through experience, both structured and acquired in play. These four aspects must be continually interacting, in a flexible and individualistic way, throughout the scientific education of students. An increasing ability to be good at science, to be good at doing investigational practical work, will be gained through continually, successively, but often unpredictably, developing more experience, developing more insights, developing more skills, and producing more confidence and commitment.

• Journal of Korean Society of Forest Science
• /
• v.4 no.1
• /
• pp.1-8
• /
• 1965

In this study, the present institution of reserved forests in Korea has been criticized through the analysis of the present situation of reserved forests in Korea, and mainly, on designation and cancellation of them because of this important institution thought as restriction of forest ownership. Reserved forest land in Korea as of the end of 1962 is 996,915 chungbo in area, or about 14.8% of the total forest land area, 6,750,324 chungbo in Korea, and we can find that the area of reserved forest land has increased remarkably since the Liberation in 1945, in comparison with about 180,000 chungbo-a little over 1% of the total forest land area, 16,000,000 chungbo, through Southern and Northern Korea till the Liberation in 1945. This fact clearly proves that Korean forests are extremely devastated since the Liberation in 1945, and in Korea we can find that reserved forest policy is very important in forest policy, consequently, reserved forest institution must be dealt with care. Moreover, the area of reserved forest land, 996,915 chungbo, which is divided into 43,820 chungbo of national forest land, 59,302 chungbo of public forest land, 893,793 chungbo of private forest land, and private forest land is excellently large, or about 89.7% of the total area of reserved forest land. In this number, we may understand the fact that reserved forests have the most influences on private forests, therefore, we may recognize that it is necessary for reserved forest constitution which is infringement of private right to be carried out carefully. From the first beginning, the institution of reserved forests is serious restriction to the forest ownership. Consequently, when the area of reserved forest land grows, it interferes seriously with the free forest management and the desire for forest own ership is decreased, at the same time, forest enterprise results in obstruction. Especially, Korean forests are destroyed extremely at present, so, intensification of reserved forest institution is unavoidable for completion of the national aim which forests have, but the author thinks that reserved forest institution must be as avoidable as possible, and we have to obtain good results by supervision of forest management which is regulated in the Forest Law. Consequently, designation of reserved forests must be minimized, and although forests were already designated as reserved forests they must be cancellated as fast as fast as possible and put them free in the owner's hands when they are in cancellation conditions. According to the provision of Article 18 of the Forest Law concrete cases designated as a reserved forest are enumerated for the purpose of maintaining the forest ownership and avoiding to give the forest authorities a free hand in order to protect forest owners from one-sided damage. Therefore, the forest authorities must not abuse the institution of reserved forests, and it is not good tendency to give only the authorities a free hand in eesignation and cancellation of reserved forests, and especially, when the forest owners object to that, establishing some legal organization like the reserved forest council in each province in order to hear about impartial opinions, and it is more suitable than administrative disposal by the same organization. The compensation of damages for reserved forests by the provision of Article 25 of the Forest Law is a different problem by forest policy, but the results of compensation of damages regulated in the Forest Law are wholly lacking up to now, the author thinks that this is caused to poor forest cover, the forest owner's unconcern and insincerity of administrative authorities. Therefore, the government must enlarge the range of compensation and minimize the forest owner's economic sacrifice, also, the government must mollify the conditions of the legal restrictions to reserved forests, and harmonize with functions of national conservation and economy. This means that it is necessary to modify the restrictive conditions for the effective utilization of forest resources within the range in which can be attained the purpose of designation, from permanent prohibition of cutting. Except the reserved forests of fish habitat, public sanitation, maintaining scenery and navigational mark ect., most of reserved forests are prohibited from cutting, and the present situation of forests in Korea are extremely devastated and those forests are not so expected in cancellation possibility in near future. Therefore, when the forest owners apply for national purchase of those reserved forests, the government had better nationalize them, protect and manage to reduce the forest owner's economic sacrifice.