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      • 東西洋 簿記法의 比較硏究 : 四介治簿法과 東洋思想 Korean Four-Elment Bookkeeping Method

        尹根鎬 단국대학교 1977 論文集 Vol.11 No.-

        Neither the duality of forms nor the equilibruim of effect is characteristic of double-entry bookkeeping, in spite of the implication of the world "double". But the "four-element" in the original Korean bookkeeping method, could be the characteristic of double entry bookkeeping, it is thought. In the four-element bookkeeping method, all records are kept by nothing the coming and going of commodities. In the records are two parties-the giving person and the receiving person, and two things what are given and received. These four elements are essential factors to the record, hence the name, which looks upon everything from the view point of relatively as reciprocal objects of the record. Four-element bookkeeping employs the method of personification of all accounts by using the character "Fil" to keep records of transactions as if they are performed by two pwesons. The persons are represented by a subject, the facts of giving and receiving by a verb, and the things given and received by an object in Chinese characters. Originally, the Chineae ideograms came from hieroglyphs, so one character is good enough in the description of facts of giving and receiving, and it can be a symbol to simplify the complicated process. As compared to Western double-entry bookkeeping, which records present transactions as credit and debit in the future, four-element bookkeeping makes its entry easier with the records of present facts to show the debtor and creditor relationships payable and receivable for the future also. In this respect, four-element bookkeeping is simpler than Western double-entry bookkeeping from its starting point. The description of present facts to show the debtor and creditor relationships for the future is based upon the idea of changes and circulation in Oriental philosophy. It is considered that the difference of bookkeeping between the East and the West is caused by the way of thinking and the economic conditions of the East and the West. That is, one settled down on land as an agricultural people, and the other moved about in search of water and plants as a nomadic people. The accounts of profit and loss are the records of things received and given, but no one has claim and obligation to reimburse and that recover for. Therefore, the accounts are transferred to the proprietor's account. Its theory is simple and clear. Finally, the four-element bookkeeping which is deeply rooted in Oriental philosophy was not created in China, but in Korea, where the philosophy was imported from China. It is considered that the reason might be Korean's integrity in the absorption of orthodox Chinese philosoply.

      • KCI등재

        Battle Lab에서의 상호운용성을 위한 LVC 연동방안

        윤근호,심신우,이동준,Yun, Keun-Ho,Shim, Shin-Woo,Lee, Dong-Joon 한국시뮬레이션학회 2012 한국시뮬레이션학회 논문지 Vol.21 No.1

        M&S 도구로서의 Battle Lab은 무기체계 획득 주기상 소요결정부터 연구개발 및 시험평가/훈련에 이르기까지 다양하게 활용 가능하다. 국내에서는 Battle Lab 구축의 중요성에도 불구하고 아직까지 초보적인 Battle Lab을 구축하고 있다. 전장 환경을모의함에 있어서 특히 Live, Virtual, Constructive 모델이 연동되는 M&S 도구의 활용도는 무기체계 개발을 위한 SE(체계공학)프로세스 전 과정에 걸쳐 적용 될 경우 시간적, 공간적 제약을 해소하고 기술적 구현이 가능하다는 점에서 반드시 필요하다. 본 연구에서는 전장 환경 모의시 모의 체계간 상호운용성을 보장하는 환경을 제공할 수 있도록 하여 그 활용도를 극대화한다.L-V 연동은 Virtual 모의기에서의 전술데이터링크 활용으로 Live 연동이 가능하도록 하는 방안과 V-C간 연동은 Virtual/Constructive 모의기에 M&S의 표준 도구인 RTI 활용 방법을 제안한다. 그리고 제안한 방법을 방공 Battle Lab으로 구축한 사례를 보인다. 방공 Battle Lab은 표적이 접근하는 경우 교전 무기체계에서 상부체계 명령을 통해 교전 모의를 수행할 수 있는 시스템으로 Constructive인 표적과 유도탄, 레이더, 발사대 모의기와 Virtual인 중앙방공통제소, 대대, 사격통제소 모의기간에 RTI RPR-FOM 1.0 연동하고, 또한 Virtual 모의기간 전술데이터링크 Link-11B, ATDL-1을 연동하여 Live 체계간의 상호운용성을 보장할 수 있음을 보인다. In the M&S filed, The Battle Lab is available for acquisition, design, development tool, validation test, and training in the weapon system of development process. Recently, the Battle Lab in the military of Korea is still in an early stage, in spite of importance of battle lab construction. In the environment of network centric warfare, a practical use of the M&S which is connecting live, virtual and constructive model can be applied to all field of System Engineering process. It is necessary thar the Battle Lab is not restricted by time and space, and is possible for the technical implementation. In this paper, to guarantee the interoperability of live and virtual simulation, virtual simulators connect live simulators by using the tactical data link. To guarantee the interoperability of virtual and constructive simulation, both virtual simulators and constructive simulators use the RTI which is the standard tool of M&S. We propose the System that constructed the Air Defence Battle Lab. In case of the approach of target tracks, The Air Defence Battle Lab is the system for the engagement based on a command of an upper system in the engagement weapon system. Constructive simulators which are target track, missile, radar, and launcher simulator connect virtual simulators which are MCRC, battalion, and fire control center simulators using the RPR-FOM 1.0 that is a kind of RTI FOM. The interoperability of virtual simulators and live simulators can be guaranteed by the connection of the tactical data links which are Link-11B and ATDL-1.

      • KCI등재

        범용 전술데이터링크 교전 시뮬레이터

        윤근호,진정훈,김세환,Yun, Keun-Ho,Jin, Jung-Hun,Kim, Seh-Hwan 한국군사과학기술학회 2010 한국군사과학기술학회지 Vol.13 No.2

        The tactical data-link is useful to exchanging automatic information and controling command in combat environment. This is a essential factor of interoperability in the future combat situation of network centric warfare. In a aspect of a weapon system development, Modeling & Simulation can save expense. HLA RTI is a standard communication protocol in M&S. So, we suggest that Link Simulator connect tactical data-link through RTI. This simulator has the interoperability between M&S and tactical data-link, the reusability through adabing M&S framework, and the wide usability by automatic engagement function.

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