university professor, and a financial analyst.
① From German Accounting Standards to IFRS
∙ Previous German accounting standard was based on legal compliance
accounting.
Especially, it focused on individual company F/S that showed possibility of capital
recovery for creditors rather than consolidated F/S and form over substance.
∙
> 독일 IT 현황
독일의 정보통신기술 업계는 843천명의 종사자와 1450억 유로 매출(GDP 5%)을 내며 독일경제에서
‘주요 업종’에 속함
현재 독일 내 1M/s 이상의 인터넷망은
‘99% 이상 가정에 보급’ 상태
독일의 IT 업계는 매출 별 세계 시장점유율 5.1%이며, 이로써 독일은 미국, 일본, 중국에 이어
1. Introduction
1) background and purpose of study
Germany and Republic Of Korea have similialities to bureaucracy public administration system. One of that, what ROK have to focusing on comparative public adminstration, firstly is historical background. ROK grew up as much as people call to “Four Dragons of Asia” in 1970s, wether they go through Korean war in 1950 under the Conflict the
A rose garden of 220kinds, 18000stump
- A sensitivity of a student
and Personality cultivation of the mind.
- A shelter of local resident.
Construction business of public bicycle
that is No carbon transportation
-8km bicycle road for a rest leisure contest
-reports contest regarding bicycles
- A point system for activation
-green bike zone : repairing a bicycle left c
1.The Structure of Language
The units of language
•Physical characteristics
•Word’s meaning
Ex) tree[tri:] - a tall plant that has a hard trunk, branches, and leaves.
Phoneme
The smallest segmental unit of sound
e.g. kit, skill - /k/
Morpheme
The minimal formal element of meaning in language
e.g. inconceivable
Syntax
The composition of phra