provision for bad debts, should recognized as much as the uncollectible account receivables.
There are two methods that are used to estimate bad debts: the percentage of credit sales method and the percentage of account receivables method. The first method estimates the amount of bad debts during the period as a certain percentage of credit sales, and the second one estimates by targeting the e
◆ Modern Society and Web 2.0
Web 1.0 era as the word of "sea of information", we are exposed to a lot of information. Regardless of distance and time, we can easily send information as well as our own private information. Also, the amount of data, in 1989, the European Particle Physics in Switzerland, developed hypertext and MOSAIC invented first web browser in 1993. Those changes helped to
need to be consecutive. Third, the size of farmland is less than 30,000㎡ and the farmer have to own this farmland. The use of farmland is rice paddy, field and orchard. The farmland that used for actual agriculture is relevant to FRM. Farmland which is established to Limited real right are not allowed to join the FRM. (Ex : Mortgage, Seizing, provisional attachment, provisional disposition).
1. Introduce
A. National protection for the disabled is a national challenge. In Article 34 Section 5 of the Constitution, Protection of the country for the physically challenged are defined.
In 1981, The legislative history of disability policy in Korea as "Physically and Mentally Disabled Welfare Law," was began. And in 1990, "Disabled Employment Promotion Act" (13/01/1990) has been establish
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