박영진가 개성부기 장부의 분석과 특징: 제1기 거래를 중심으로

정기숙 ( Key-sook Jung ),노병탁 ( Byung T. Ro ),김영화 ( Young-hwa Kim ),임상종 ( Sang-jong Lim ) 한국회계학회 2023 회계저널 Vol.32 No.3

박영진가의 개성부기 장부는 24년 8개월간(1887. 8.15. ~1912. 4.15.)의 상거래 활동을 기록한 회계장부이며 일기장, 장책, 주회계 및 각인회계장부 등이 현존하고 있다. 이 장부는 박영진의 4대조부터 개성에서 사업을 경영한 개성상인의 장부라는 것이 확인되었다. 일기장의 기입원리는 복식부기의 기본원리인 거래의 이중성과 대차평균원리를 따르고 있다. 상거래 분개는 현금 중심으로 기입되어 있고, 분개 방식은 현대의 은행부기의 기입 방법과 유사하며, 일기장은 현금출납장의 기능을 가지고 있다. 자산과 비용의 증가는 입(入)을, 감소는 거(去)를 사용하고, 부채 및 자본과 수익의 증가도 입(入), 감소는 거(去)를 사용한다. 현대 복식부기에 비해 미흡한 점은 이자수익에 대한 회계처리이다. 대여시점에 이자수익을 미리 계산하지만 일기장에 기입하지 않고 장책에 미수이자, 즉 채권으로 기입하고 있다. 따라서 장책에 의해 시산을 하면 대차평균원리가 지켜지지 않는다. 이자수익에 대한 용어와 인식시점도 도중(또는 차인)과 여타 거래처와 다르다. 도중의 경우는 대거라는 용어를 사용하고, 여타 거래처는 채급이라는 용어를 사용한다. 미수이자에 대한 기입도 대거의 경우는 결산 시에 기입하고, 채급의 경우는 대여와 동시에 기입한다. 박영진가의 결산 시기는 매년 9월 15일이며 결산 시에 장부마감 절차를 취하지 않고 계속 기입하고 있다. 1916년에 발간된 현병주의 개성부기 책에 있는 예시에서는 결산기에 장부마감 절차가 있고, 장책의 경우 새 장부를 사용하지 않고 계속 기록할 때는 권점(○)을 표시하여 구분을 하고 있다는 점에서 차이가 있다. 그리고 질(계정)간에 대체거래가 있는 경우 일기장을 거치지 않고 장책에서만 이록과 이래라는 용어를 사용하여 이체된 기록임을 나타낸다. 요약하면 이자수익에 대한 회계처리와 결산마감 절차가 지켜지지 않는 것이 박영진가 장부의 단점이라고 할 수 있다. 그러나 박영진가의 개성부기장부는 앞에서 지적한 미비점을 제외하고는 개성부기, 즉 복식부기의 원리에 따라 정리되어 있다. It is well known that the ancestry of Park Young-jin's family was one of the Kaeseong merchants in the area of Goryeo (AD 918-1392) and the descendants of the family still keep an almost complete set of the original books of Kaeseong bookkeeping. Collectively, these books cover a vast volume of records on the business transactions of the family over a period of 24 years and eight months(AD 1887. 8.15. ~ 1912. 4.15.). They consist of Ilgee Jang, Jangchaek, Ju Hoegye, and Kagin Hoegye, among others. All these books are the genuine and original books of Kaeseong bookkeeping. The records in Ilgee Jang are prepared according to the double entry principle or, more generally, the duality of business transactions and the balancing feature of debits and credits. The journal entries are made largely in line with the cash basis of accounting and the principles of bank accounting today. As such, Ilgee Jang is more like a ledger for cash transactions. The increase (decrease) in assets and expenses is recorded and indicated by the letter 去(入). And the increase (decrease) in liabilities, equity, and revenues is recorded and indicated by the letter 入(去). One thing of particular interest, which may be a potential limitation of the Park family books, is that the entry to record interest revenue on loans is not made clear. That is, the interest revenue on loans is computed in advance as the loan is made yet the record thereof is not found in Ilgee Jang but found in Jangchaek later. Because of this, a period-end general trial balance, if prepared, does balance the debits and credits. Another ambiguity is that the entry of interest revenue is not made consistently between Dojung (or Chain) versus other business customers. In the case of the Dojung Hoegye, for example, the term Chaegeup is used to indicate the interest revenue on loans, while another term Daegeo is used in other cases. And In the case of Chaegeup, the entry of the interest revenue is recorded at the time when the loan is made. In the case of Daegeo, however, the interest revenue is recorded when the loan is paid off at the end of the accounting period. The accounting period of the Park Young-jin family business typically ends September 15 each year. However, the books are not closed at each period-end but still left open for the next period. This is somewhat confusing or contrasting to the book (1916) of Hyeon Byeoing-ju on Kaeseong bookkeeping. In his book, Hyeon shows how to close the books at year-end. For example, he shows that the Janchaek of each year is closed and a new Jangchaek is used for the next year. In cases where the same Jangchaek continues to be used in the next period, the individual accounts are marked with the symbol O called Kwonjeom. And if there is any transfer transaction between individual accounts, it is recorded only in Jangchaek, indicated by the word Eerok or Eerae. In summary, the recording of interest revenue on loans in books and the lack of the year-end closing procedures for books in general are the most notable limitation of the Park family books. Other than this, the Park family books are the most complete set of accounting books on Kaeseong bookkeeping in existence, prepared largely according to the double entry principle we use today.

부호패턴에 의한 음성표현과 인식방법

김영화,김운일,이희정,박병철,Kim Young Hwa,Kim Un Il,Lee Hee Jeong,Park Byung Chul 한국음향학회 1989 韓國音響學會誌 Vol.8 No.5

In this paper the method using a sign pattern( +,- ) of Mel-cepstrum coefficients as a new speech representation is proposed. Relatively stable patterns can be obtained for speech signals which has strong stationarity like vowels and nasals, and the phonemic difference according to the individuality of speakers can be absorbed without affecting characteristics of the phoneme. In this paper we show that the reduction of recognition procedure of phonemes and training procedure of phoneme models can be achieved through the representation of Korean phonemes using such a sign pattern. 본 논문에서는 새로운 음성표현 방법의 하나로 멜켑스트럼 계수에 대한 부호패턴(+,-)을 이용하는 방법을 제안한다. 부호패턴은 보음이나 비음과 같이 정상성이 강한 음성신호에 대해서 비교적 안정된 형태를 얻을 수 있으며, 음운성을 크게 손상시키지 않고 화자간 개인차를 흡수할 수 있다. 본 논문에서는 이러한 부호패턴을 이용하여 한국어 음소를 표현함으로써 음소모델의 작성과 음소의 인식절차를 크게 감소시킬 수 있음을 보인다.

관수로시스템의 유속계수 추정기법에 관한 연구

김영화,임재식,박영진,Kim Young-hwa,Lim Jae-sik,Park Young-jin 한국관개배수위원회 1996 한국관개배수논문집 Vol.3 No.2

To make a real hydraulic simulation model, Hazen-Williams' coefficient must be calibrated using the measured discharges and hydraulic head loss. In this paper, calibrating method of Hazen-Williams' coefficient was proposed for pipeline system. The calibra

Isolation and characterization of autoflocculating mutants of cyanobacterium Arthrospira platensis

김영화,Young-Hwa Kim,Hyun-Jin Park,이상훈,이재화 한국화학공학회 2013 Korean Journal of Chemical Engineering Vol.30 No.2

Harvesting microalgae is a major concern for mass culture in industry. Flocculation is an easy and effective way to harvest microalgae. However, flocculation using chemical flocculants is not feasible for scaling-up due to their toxicity. As an alternative technique, mutation breeding of autoflocculating microalgae strain has been reported in this study. We characterized autoflocculating mutants of Arthrospira platensis (A. platensis) by ethyl methane sulfonate (EMS). The cells of mutants were aggregated during the culture and dry cell weight increased 1.2- to 1.8-fold compared to the wild type. Autoflocculation was induced highly at an optimal pH level of 9 and the flocculation efficiency reached almost 90%. Mutants showed higher flocculation efficiency irrespective of the addition of chemical flocculants. Thus, it is definitely useful to harvest microalgae using autoflocculating mutants in large-scale culture without any drawbacks of harvested algal biomass.

밭지역 종합정비를 위반 모델 개발 및 제도개선방안

김영화,한국헌,박지성,김채수,Kim Young Hwa,Han Kuk Heon,Park Ji Sung,Kim Chae Soo 한국관개배수위원회 2004 한국관개배수논문집 Vol.11 No.1

For effective development of upland areas, e development model of upland area integrated improvement project are suggested which on standard type and integrated infrastructure improvement type, rural Income raising type and eco-friendly consolidation type

일본의 농촌용수개발 사업제도와 수변환경 정비사례 소개

김영화,Kim Young Hwa 한국관개배수위원회 2005 한국관개배수논문집 Vol.12 No.1

Absorption of Itraconazole from Rat Small Intestine

김영화,이용석,박기배,이광표,Kim, Young-Hwa,Lee, Yong-Suk,Park, Gee-Bae,Lee, Kwang-Pyo 한국약제학회 1991 Journal of Pharmaceutical Investigation Vol.21 No.4

The absorption characteristics of itraconazole, which is an antifungal agent, from intestinal segments in the anesthetized rat i1l situ were investigated in order to design an effective oral drug delivery system. The pH-solubility profile of itraconazole, the rate and extent of absorption of itraconazole, the optimal absorption site(s) of itraconazole and the absorption enhancing effect of sodium cholate on itraconazole were examined in the present study. In situ single-pass perfusion method and recirculating perfusion technique using duodenum(D), jejunum(J) and ileum(I) were employed for the calculation of apparent permeability(Pe) and apparent first-order rate constant(Kobs). respectively. The results of this study were as follows; (1) Itraconazole showed appreciable aqueous solubility only at pH values of below 2.0. (2) pe(cm/sec) decreased in the following order: $D(10.24{\pm}1.78{\times}10^{-4})>J(8.86{\pm}0.79{\times}10^{-4})>I(3.78{\pm}0.13 X 10^{-4})$. (3) $Kobs(min^{-1})$ decreased in the following order: $J(17.12{\pm}3.19{\times}10^{-3})>D(13.37{\pm}0.6{\times}10^{-3})>I(11.05{\pm}0.91{\times}10^{-3})$. (4) The solubility of itraconazole markedly increased with the increase of the concentration of sodium cholate. (5) The addition of 10 mM sodium cholate significantly increased the apparent first-order rate constant of itraconazole in the ileum by a factor of 6.8.

관수로 시스템의 분수량 조절에 관한 연구

김영화,Kim Young-hwa 한국관개배수위원회 1998 한국관개배수논문집 Vol.5 No.2

In this research the valve-opening calculation program for operation of valve was developed to determine the valve-openings corresponding to discharges in pipeline system. Personal Computers can be used for hydraulic calculations of the steady flow condit

아동양육시설 보육사의 성인애착이 시설아동에 대한 양육스트레스에 미치는 영향: 기본심리욕구만족의 매개 효과

김영화(Kim, Young-Hwa),최진아(Choi, Jin-Ah) 한국아동심리치료학회 2021 한국아동심리치료학회지 Vol.16 No.4

The purpose of this study is to examine the influence of a childcare worker s adult attachment on parenting stress and the mediation effects of basic psychological need satisfaction. The survey was conducted in Gwangju and Chonnam with 161 childcare workers at a childcare institution. The collected data was analyzed by SPSS 25.0 and SPSS PROCESS macro 3.3. The results are as follows. First, there was a positive correlation between insecure adult attachment and parenting stress. There was a negative correlation between basic psychological need satisfaction and parenting stress. Second, autonomy of basic psychological need satisfaction mediated the relationship between insecure adult attachment and parenting stress.

소형풍동을 이용한 단동 비닐온실의 열손실 분석

김영화(Young Hwa Kim),김형권(Hyung kow Kim),이태석(Tae suk Lee),오성식(Sung sik Oh),유영선(Young sun Ryou) (사)한국생물환경조절학회 2020 생물환경조절학회지 Vol.29 No.1

본 연구는 일정한 풍환경하에 온실 피복재 관류전열손실을 분석하기 위하여 온실 열손실 분석용 소형 풍동을 제작하고 그 성능을 분석하였으며 모형온실을 적용하였을 때의 관류전열손실을 분석하였다. 소형 풍동은 시험부 측 공기흐름이 정상상태를 유지하고 편차를 최소화하기 위하여 풍동의 각 요소를 반영하여 구성하였으며 송풍부, 확산부, 정류부, 축소부, 시험부로 구성하였다. 소형 풍동의 형태는 개방형, 토출식으로 결정하였고, 시험부 규격은 제작하고자 하는 모형온실의 규격과 상사비율, 시험부의 단면 폐쇄율을 감안하여 결정하였다. 상사비율을 풍동실험에 적용할 모형은 농업시설 중 가장 큰 비중을 차지하고 있는 단동 비닐온실을 대상으로 하였다. 소형풍동 내 풍속을 조절함에 따라 나타나는 모형온실 피복재의 관류전열계수는 피복재 면을 크게 지붕면과 측벽면, 앞뒷면으로 나누고 각 면별 계측 데이터를 평균 내어 산출하였다. 지붕면은 풍속이 증가함에 따라 전열계수도 증가하나 증가폭이 감소하는 구간은 배치각도에 따라 1-2ms<SUP>-1</SUP>과 2-3ms<SUP>-1</SUP>으로 구분되어지는 것으로 판단되었다. 측벽면의 전열계수가 증가하는 폭이 큰 구간은 0-1ms<SUP>-1</SUP> 구간인 것으로 판단된다. The objective of this study is to analyze the heat transfer loss of covering materials in a single-span plastic greenhouse under the steady-state wind environment. To achieve this objective, the following were conducted: (1) design of a small-scaled wind tunnel (SCWT) to analyze heat losses of the greenhouse and its performance; (2) determination of the overall heat transfer coefficient (OHTC) for the covering materials using a small-scaled greenhouse model. The SCWT consists of the blowing, dispersion, steady flow, reduction and testing areas. Each part of the SCWT was customized and designed to maintain air flow at steady state and to minimize the variances in the SCWT test. In this study, the OHTCs of the covering materials were calculated by separating each with the roof, side wall, front and back of the small-scaled greenhouse model. The results of this study show that the OHTC of the roof increases as wind speed increases but the zones in which the increase rate of the OHTC decreased, were distinguished by wind tunnel wing speed of 2 ms<SUP>-1</SUP>. For the side wall, the increase rate of the OHTC was particularly higher in the 0-1 ms<SUP>-1</SUP> zone.