• Title/Summary/Keyword: 결정성 검증

Search Result 2,383, Processing Time 0.036 seconds

A Study of Process Model for Estimating Optimal Bidding Rate in the Lowest Bidding System (최저가낙찰제도의 적정 낙찰가율 산정을 위한 프로세스 모형 연구)

  • Ahn, TaeHyoun;Seo, HwaJin;Choi, GwangYeol;Kang, LeenSeok
    • KSCE Journal of Civil and Environmental Engineering Research
    • /
    • v.31 no.5D
    • /
    • pp.719-726
    • /
    • 2011
  • The government intensifies screening criteria for the guarantee of reasonable bidding price and the prevention of low bidding price, however, the low tender rate still becomes an issue. This study analyzed the problems of screening criteria for the guarantee of reasonable bidding price, and then derived some major issues such as the restriction of decisive factors for initial construction cost, the rate of activities over five percent of surveyed price and the restrictive review criteria of inadequate activities. To solve thess problems, this study suggests an improved process model for estimating optimal bidding rate that can select a contractor with the guarantee of reasonable bidding price.

Impact on AIS Process and Firm Performance of Accounting Information System Based on Dynamic Capabilities Framework (DCF에 근거한 회계정보시스템이 AIS프로세스와 기업성과에 미치는 영향)

  • Kim, Kyung Ihl
    • Journal of Convergence for Information Technology
    • /
    • v.7 no.5
    • /
    • pp.169-175
    • /
    • 2017
  • Accounting information systems (AIS) capture and process accounting data and provide valuable information for decision makers. However, in a rapidly changing environment, continual management of the AIS is necessary for organizations to optimize performance outcomes. I suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework (Teece 2007). I propose that a dynamic AIS capability can bedeveloped through the synergy of three competencies: having (1) a flexible AIS, (2) a complementary business intelligence system, and (3) accounting professionals with IT technical competency. Using survey data, I find evidence of a positive association between a dynamic AIS capability, accounting process performance, and overall firm performance. The results suggest that developing a dynamic AIS resource can add value to an organization. This study provides guidance for organizations looking to leverage the performance outcomes of their environment.

Statistical Modeling of Joint Distribution Functions for Reliability Analysis (신뢰성 해석을 위한 결합분포함수의 통계모델링)

  • Noh, Yoojeong;Lee, Sangjin
    • Journal of the Korea Academia-Industrial cooperation Society
    • /
    • v.15 no.5
    • /
    • pp.2603-2609
    • /
    • 2014
  • Reliability analysis of mechanical systems requires statistical modeling of input random variables such as distribution function types and statistical parameters that affect the performance of the mechanical systems. Some random variables are correlated, but considered as independent variables or wrong assumptions on input random variables have been used. In this paper, joint distributions were modeled using copulas and Bayesian method from limited number of data. To verify the proposed method, statistical simulation tests were carried out for various number of samples and correlation coefficients. As a result, the Bayesian method selected the most probable copula types among candidate copulas even though the candidate copula shapes are similar for low correlations or the number of data is limited. The most probable copulas also yielded similar reliabilities with the true reliability obtained from a true copula, so that it can be concluded that the Bayesian method provides accurate statistical modeling for the reliability analysis.

How Do Auditors Respond to Labor Investment Inefficiency? (노동투자비효율성에 대한 감사인의 반응)

  • Cho, Jungeun
    • The Journal of the Korea Contents Association
    • /
    • v.22 no.2
    • /
    • pp.593-604
    • /
    • 2022
  • This study examines how auditors respond to labor investment inefficiency, specifically its impact on audit fees and audit hours. Using a sample of Korean firms listed on the Korea Stock Exchange from 2003 to 2018, our empirical results indicate that firms involved in inefficient investment in labor incur higher audit fees and audit hours. This implies that auditors consider inefficient labor investment to cause considerable business risk, thus requesting higher external audit fees to compensate for higher audit risk. Furthermore, auditors expend more time and effort while auditing those firms by expanding the audit procedures to reduce the audit risk to an acceptable level. Finally, this study provides empirical evidence on whether the investment inefficiency in labor, an important factor in firms' competitiveness, incur higher audit fees as well as audit hours.

Pension Structure, Benefit Generosity and Pension Spending in the Retrenchment Period of Welfare States (복지국가 재편의 경로의존성 : 공적연금 제도 구조와 급여관대성 및 지출수준에 관한 비교연구)

  • Kim, Soo Wan;Baek, Seung ho
    • Korean Journal of Social Welfare Studies
    • /
    • v.42 no.1
    • /
    • pp.433-461
    • /
    • 2011
  • This study investigated changes and determinants of public pension generosity and pension spending in welfare states during the last retrenchment period. Path-dependency thesis, industrialization theory and power resources model were examined with the twelve welfare states from 1980 to 2007. The main results are as follows. First, the developments of benefit generosity and pension spending have been differently presented according to pension structure. Second, the cross-national pooled-time series analysis confirmed that pension structure is the most significant factors to determine the level of benefit generosity and pension spending. Third, the positive effect of population ageing on pension spendings were proved even without any changes of pension generosity. New social risks, however, have restrained the pension spending. Fourth, the power of the left party and labor union did not affect the pension policy, which implies that power resources theory cannot explain the development of pension policy in this retrenchment period.

A Study on Conative IS Use Behavior of RPA under Mandatory IS Use Environment (강제적 사용환경 하의 RPA 능동적 사용행동에 관한 연구)

  • Jungeun Lee;Hyunchul Ahn
    • Knowledge Management Research
    • /
    • v.24 no.1
    • /
    • pp.223-243
    • /
    • 2023
  • RPA is implemented through management policy and enforced in mandatory environments to enhance performance and efficiency in various fields. However, the success of RPA implementation depends on the level of active engagement from organization members, even in a mandatory setting. This study identifies perceived ease of use, usefulness, accountability, perceived risk, and self-efficacy as variables that influence conative use behavior, which consists of reflective secondary factors such as immersion, reinvention, and learning. Data was collected from 207 office workers in various industries who have experience with RPA to test the proposed research model. The structural equation was verified using SPSS 20.0 and SmartPLS 4.0, and the analysis showed that all the proposed variables had a significant impact on conative use behavior. Our research findings provide theoretical and practical implications in knowledge management, enabling companies that implement RPA to recognize and address factors that encourage their members to actively use RPA.

The Suggestion of Direction for Improvement Through Achievements Diagnosis of Pilot Operation of High-Skilled Meister Course in Degree-Linked Work-Study in Parallel (학위연계형 일학습병행 고숙련마이스터 과정의 시범 운영 성과 진단을 통한 개선 방향 제안)

  • Seung-Hee Kim;Jun-Ki Min
    • Journal of Practical Engineering Education
    • /
    • v.16 no.4
    • /
    • pp.499-512
    • /
    • 2024
  • In this study, we diagnosed the results and achievements of pilot operation of high-skilled meister course in degree-linked work-study in parallel, which has been carried out, and suggested of direction for improvement and desirable implementation. In the achievement diagnosis, the results of training served by the university operating this course, the performance and recognition of expert activities after graduation, the self-efficacy in the degree of strengthening one's capabilities as a corporate field teacher, and the self-efficacy for the degree of strengthening the company's human capabilities, and the government performance was diagnosed. Based on the analysis, various operational improvement directions were derived to revitalize high-skilled meister courses in degree-linked work-study in parallel. This study increased the reliability of the study by diagnosing and examining the empirical performance of the entire Advanced Meister Course pilot project through actual performance aggregate data and graduates who participated in the project. It also provides a theoretical basis for policy decisions by verifying implications and desirable directions for improvement through expert advice.

A Study on the Model Development and Empirical Application for the Effectiveness Verification of Domestic Seaport Investment (국내항만투자의 유효성 검증을 위한 모형개발 및 실증적 적용에 관한 연구)

  • Park, No-Gyeong
    • Journal of Korea Port Economic Association
    • /
    • v.24 no.2
    • /
    • pp.209-239
    • /
    • 2008
  • The purpose of this paper is to investigate the effectiveness of Korean port investment by using the newly developed slack-based multi-year panel congestion model of DEA(Data Envelopment Analysis). Inputs[port investment amount, cargo handling capacity, and berthing capacity], and outputs[cargo handling amount, number of ship calls, revenue, and score of customer service satisfaction] are used during 1994-2004 for 20 Korean seaports. Empirical analysis identified congestion especially in port investment as input at the ports of Gunsan, and Busan in the all 3 models, and the ports of Pyungtag, Mogpo, Yeosu, and leju in over 2 models. Port investment induced the rapid increase of port efficiency from the ports of Masan, Incheon, Donghae, and Samcheok. Therefore other ports except these ports should examine the reason about the inefficiency of port investment by searching out the situation of each ports directly. The main policy implication based on the findings of this study is that The Ministry of Land, Transport and Maritime Affairs in Korea should introduce the new measurement way after reviewing the multi-year slack-based congestion approach when the amount of port investment for each port is decided.

  • PDF

A Study of the Effects of Job-seeking Efficacy on Use Intention and Outcome of the Work-net (구직효능감(job-seeking efficacy)으로 인 한 Work-net의 이용의도 및 성과에 관한 연구)

  • Oh, Seong-Uk;Yoon, Sung-Joon
    • Journal of Global Scholars of Marketing Science
    • /
    • v.13
    • /
    • pp.113-133
    • /
    • 2004
  • The present study examines the the role of subjectively perceived factors of the attitude toward job-seeking activities in forming an intention to use a web. An integrative research model is presented and tested empirically. It includes the following two aspects of belief in Davis' TAM: perceived usefulness, perceived ease of use. Specially, internet job-seeking efficacy, or the belief in one's capabilities to organize and execute courses of Internet actions required to achieve given goals, is a potentially important factor in efforts to gain more favorable attitude toward Internet uses. Survey data were collected to develop a reliable operational measure of Internet job-seeking efficacy and to examine its construct validity. An four-item Internet job-seeking efficacy scale developed for the present study was found to be reliable and internally consistent. Also, many previous studies have established that perceived usefulness is an important factor influencing user acceptance and usage behavior of information technologies. However, very little research has been conducted to understand how that perception forms and changes over time. The current work presents and tests the determinants of perceived usefulness. The present study found that higher internet job-seeking efficacy is an important concept which is significantly related to job-seeking activities by positively influencing intention and performance as well as usefulness on the Internet.

  • PDF

Correlations Between the Physical Properties and Compression Index of KwangYang Clay (광양점토의 물리적 특성과 압축지수의 상관성)

  • Bae, Wooseok;Kim, Jongwoo
    • Journal of the Korean GEO-environmental Society
    • /
    • v.10 no.7
    • /
    • pp.7-14
    • /
    • 2009
  • The correlation equation empirically proposed to obtain compression indexes has been proposed to conveniently obtain the value using the soil parameter that can be obtained through simple tests when the number of time of consolidation testing is low or the distribution is large but most of the analyzed regions are limited to certain regions abroad or in the country and multiple data were integrated for use in many cases, thus it is not very reasonable to apply it. Therefore, to establish a new design method considering the uncertainty of the ground, it was selected the Kwangyang port area of which the data have been collected recently thus are relatively more reliable as the subject region of the study in order to maximally reduce the uncertainty of test data. After performing the verification of the normality of the consolidation test data obtained from the selected region and the transformation of variables, a prediction formula was proposed through the regression model with the transformed variables and the proposed regression model with transformed variables was compared with existing empirical equations to verify the suitability of the proposed model formula. After analyzing, it was confirmed that the coefficient of determination was increased after the Box-Cox variable transformation, thus the explanatory power was being enhanced and through the root-mean-square-error method, it was confirmed that the proposed model formula showed the most closed value to the test value.

  • PDF