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Some Common Fixed Points for Type(β) Compatible Maps in an Intuitionistic Fuzzy Metric Space
박종서 한국지능시스템학회 2013 INTERNATIONAL JOURNAL of FUZZY LOGIC and INTELLIGE Vol.13 No.2
Previously, Park et al. [14] defined an intuitionistic fuzzy metric space and studied several fixed-point theories in this space. This paper provides definitions and describe the properties of type(β) compatible mappings,and prove some common fixed points for four self-mappings that are compatible with type(β)in an intuitionistic fuzzy metric space. This paper also presents an example of a common fixed point that satisfies the conditions of Theorem 4.1 in an intuitionistic fuzzy metric space.
Extension of a flow on a completely regular space
박종서 충청수학회 2019 충청수학회지 Vol.32 No.4
'Let $X$ be a completely regular space and let $\beta(X)$ be the Stone-\v{C}ech compactification of $X$. A flow $\phi$ on $X$ can be extended to a flow $\Phi$ on $\beta(X)$.
聯結財務諸表의 作成에 關한 硏究 : 特히 聯結範圍를 中心으로
朴鍾瑞 慶北專門大學 (영주경상전문대학) 1979 慶北專門大學 論文集 Vol.2 No.-
A study on area of consolidation is most primary issue in consolidated financial statements. Because, as consolidated financial statements is met a social needs and business administrative necessity, it is a decisive factor to consolidate what subsidiary and how. This treatise base upon our own a rule of financial statement in Corporation Securities market in 1975, as well as the revised rule of financial statements in 1976, Japan's a rule of consolidated financial statement and a principle of consolidated financial statement, AAA supplementary statement No7. and international accounting standards that appeared a result of modern accounting's development: To select issues for consideration of above contents are as follows. 1. Substantial control standards ; by explanation of control concept in the international accounting standards, first; owns directly more than half of the voting power in another company, second; has the power to control, by statue or by agreement, the financial and operating policies of the management of another company. The substantial control standards indicates the latter, our own current a rule of financial statement don't accept it except indirect ownership. 2. Principle of materiality; this principle is a quantitive standards on small scale subsidiaries. Since SEC announced the standards of materiality, Korea as well as japan are concerned with them. 3. Business of character different; if the business of a subsidiaries such as a bank or an insurance company is of character different from that of other companies in the group, it has been considered sufficient for area of Consolidation. 4. Foreign subsidiaries; the exclusion from the area of consolidation of foreign subsidiaries of that the subsidiaries operates under conditions in which severe restrictions on the transfer of funds by war, Political, economic and social uncertanity. IV chapter take into the fundamental assumptions of consolidation to solve above subject. This is as follows. 1. objectivity; this mean the exclusion of the subjective interpret on the area of consolidation. 2. Consistency; this imply consistency from one period to another for accounting policies and normal view as a going concern. 3. practicability; it must be practicable to decide on the area of consolidation. Finally, a purpose of this study is not only to grope practical direction but also to promote understanding on the area of consolidation.
박종서 慶星大學校 1999 論文集 Vol.20 No.1
The term "Value Added" originated in the measurement of the national income in the economics, and has been since used in the measurement of corporate Social Contributions, Production analysis and Collective bargaining. This research therefore discusses the nature of value added, its measurement, and the Accounting of value Added. Value Added of any enterprise can be defined as the difference between the revenues received for the sale of it output and the casts which were incurred in producing that output. A) Value Added is one of the major Contributing factors to the national economic growths. B) Value Added is widely used as a measure of a firms growth and prosperty. The value added accounting is defined as a field of corporate accounting which is studying and accounting Value Added, economic value produced by the firm. Because value added accounting is practised as the enterprise theory of the firm, its team members are composed of employees, stockholders, creditors, and government. The value-added income includes all payments to stockholders in the form of dividends, taxes to governmental units and earings retained in the business. The total value-added concept also includes depreciation.