우리나라 정부회계에서 사용하는 회계시스템은 후술하는 바와 같이 450여년 전에 유럽에서 당초 복식부기로 출발하였으나 이후에 단식부기로 변경된 "Cameral Accounting System"에 뿌리를 두고 있다. 즉, 우리나라는 대륙형 계통(Roman-Germanic Tradition)에 속하는 독일, 일본, 이태리, 북구 등 많은 나라들과 같이
Social recognition about plastic surgery
Through dialogues of the characters the social awareness on the plastic surgery was expressed in the movie. It is not the theme that woman should be beautiful. It shows us the women's desire of getting more beautiful and the social awareness on those women. The words of the plastic surgeon told us that how much the popular media affect our life.
ⅠDescribe the company
Brief presentation of corporation
1. History and Vision
In 1966, the parent corporation of STX Pan Ocean - BumYang Shipping Company was founded, focusing on Marine Transportation. During 90’s the company developed a lot providing shipping and container services. In 2004, the company changed its name as ‘STX Pan Ocean’, and the following year, 14 July 2005, the com
KT&G has decided to early-adopt IFRS. KT&G has organized a Task Force Team to conduct internal training and analyze the effects of adopting IFRS since the government announced the adoption of IFRS. In October 2008, the company has appointed an External Advisor to analyze the main differences between IFRS and K-IFRS as the first-phase preparation. In the second-phase preparation, KT&G established
자동차, 가전, 단말기 등의 제작 주기가 갈수록 짧아지는 이유는 리버스 엔지니어링이란 기술의 발전 때문이다. 3차원 스캐닝 기술을 사용해 제작과정을 거꾸로 쫓아가 최초 설계도면을 그려낼 수 있기 때문이다. 이제는 내장부품까지 똑같이 만드는 수준에 도달해 진짜 모델의 순정품 부품을 써도 잘
정부재정이 사회전반에 미치는 중요성에 비추어볼 때 정부회계의 비중은 매우 크다고 할 수 있다. 정부회계는 단순한 경제활동의 처리 이외에 민간 경제의 활동결과에 대한 분석․평가, 나아가서 국민경제 전반의 관리에 이르기까지 광범위하다. 따라서 정부회계의 투명성의 확보와 유용성의 제고
in a way that goes beyond simple pattern matching. This involves tasks such as named entity recognition, part-of-speech tagging, and syntactic parsing.
Semantic Analysis: Going beyond syntax, I'm intrigued by the ability to extract meaning from text. Tasks like sentiment analysis, topic modeling, and summarization showcase the capacity of NLP to derive valuable insights from language.
part of a business combination comprises its purchase price, after deducting accumulated amount of amortization and accumulated amount of impairment also.
Investment property
Investment property for lease or margin shall be recognized at cost price added acquisition cost. After first recognition, an entity chooses cost model for measurement except if the investment property follows IFRS 5.
Recognition
2. Opportunity Assessment
3. Risk Management/
Mitigation
4. Conveying a Compelling Vision
Michael Morris et al., Journal of Small Business Management, 2013
Capacity to perceive changes or overlooked
possibilities that may be sources of profit.
Ability to accurately determine the relative
attractiveness of an opportunity.
Taking actions that reduce risk or reducing the
potential impact
recognition)이란 특정 거래를 재무제표 요소의 세부항목(계정:accounts)으로 분류·기록하는 행위이다. 측정(measurement)이란 인식된 계정에 금액을 부과하는 행위이다.
④ 체계적인 인식과 측정의 결과를 재무정보(financial information)라 하며, 이러한 재무정보, 즉 기업의 재무상태, 경영성과 및 현금흐름에 관