• Title/Summary/Keyword: 회계학

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Matrix Character Relocation Technique for Improving Data Privacy in Shard-Based Private Blockchain Environments (샤드 기반 프라이빗 블록체인 환경에서 데이터 프라이버시 개선을 위한 매트릭스 문자 재배치 기법)

  • Lee, Yeol Kook;Seo, Jung Won;Park, Soo Young
    • KIPS Transactions on Computer and Communication Systems
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    • v.11 no.2
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    • pp.51-58
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    • 2022
  • Blockchain technology is a system in which data from users participating in blockchain networks is distributed and stored. Bitcoin and Ethereum are attracting global attention, and the utilization of blockchain is expected to be endless. However, the need for blockchain data privacy protection is emerging in various financial, medical, and real estate sectors that process personal information due to the transparency of disclosing all data in the blockchain to network participants. Although studies using smart contracts, homomorphic encryption, and cryptographic key methods have been mainly conducted to protect existing blockchain data privacy, this paper proposes data privacy using matrix character relocation techniques differentiated from existing papers. The approach proposed in this paper consists largely of two methods: how to relocate the original data to matrix characters, how to return the deployed data to the original. Through qualitative experiments, we evaluate the safety of the approach proposed in this paper, and demonstrate that matrix character relocation will be sufficiently applicable in private blockchain environments by measuring the time it takes to revert applied data to original data.

Group-wise Keyword Extraction of the External Audit using Text Mining and Association Rules (텍스트마이닝과 연관규칙을 이용한 외부감사 실시내용의 그룹별 핵심어 추출)

  • Seong, Yoonseok;Lee, Donghee;Jung, Uk
    • Journal of Korean Society for Quality Management
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    • v.50 no.1
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    • pp.77-89
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    • 2022
  • Purpose: In order to improve the audit quality of a company, an in-depth analysis is required to categorize the audit report in the form of a text document containing the details of the external audit. This study introduces a systematic methodology to extract keywords for each group that determines the differences between groups such as 'audit plan' and 'interim audit' using audit reports collected in the form of text documents. Methods: The first step of the proposed methodology is to preprocess the document through text mining. In the second step, the documents are classified into groups using machine learning techniques and based on this, important vocabularies that have a dominant influence on the performance of classification are extracted. In the third step, the association rules for each group's documents are found. In the last step, the final keywords for each group representing the characteristics of each group are extracted by comparing the important vocabulary for classification with the important vocabulary representing the association rules of each group. Results: This study quantitatively calculates the importance value of the vocabulary used in the audit report based on machine learning rather than the qualitative research method such as the existing literature search, expert evaluation, and Delphi technique. From the case study of this study, it was found that the extracted keywords describe the characteristics of each group well. Conclusion: This study is meaningful in that it has laid the foundation for quantitatively conducting follow-up studies related to key vocabulary in each stage of auditing.

A Study on the Effects of Overseas IPO Chinese on Company's Performances (중국기업의 해외 IPO가 경영성과에 미치는 영향)

  • Jeon, Ho-Jin
    • Korea Trade Review
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    • v.41 no.1
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    • pp.41-66
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    • 2016
  • This paper analyzes the firms value and the business performance before and after Chinese firms got listed in the U.S. First of all, it was separated into term before U.S listed and after listed, and looked whether there was any change in the Tobin'Q. After listed, as time went on Tobin'Q decreased more. In terms of net sales growth rate, it dropped significantly after U.S IPO. Operating profits and net profits rate increased more after being listed in large corporation, but in small corporation cases, it produced an opposite effect on debt ratio and net interest cost. Interest burden continued to fall after being listed in small corporation, and it couldn't find the investment profitability, nor could it utilize ROE, ROI variable. ROE, ROI continued to fall after being listed, but current ratio and quick ratio increased significantly in small corporation. From this results, we can infer that the financial liquidity showed signs of improvement after being listed.

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Development of a Framework for Improvement of Sensor Data Quality from Weather Buoys (해양기상부표의 센서 데이터 품질 향상을 위한 프레임워크 개발)

  • Ju-Yong Lee;Jae-Young Lee;Jiwoo Lee;Sangmun Shin;Jun-hyuk Jang;Jun-Hee Han
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.46 no.3
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    • pp.186-197
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    • 2023
  • In this study, we focus on the improvement of data quality transmitted from a weather buoy that guides a route of ships. The buoy has an Internet-of-Thing (IoT) including sensors to collect meteorological data and the buoy's status, and it also has a wireless communication device to send them to the central database in a ground control center and ships nearby. The time interval of data collected by the sensor is irregular, and fault data is often detected. Therefore, this study provides a framework to improve data quality using machine learning models. The normal data pattern is trained by machine learning models, and the trained models detect the fault data from the collected data set of the sensor and adjust them. For determining fault data, interquartile range (IQR) removes the value outside the outlier, and an NGBoost algorithm removes the data above the upper bound and below the lower bound. The removed data is interpolated using NGBoost or long-short term memory (LSTM) algorithm. The performance of the suggested process is evaluated by actual weather buoy data from Korea to improve the quality of 'AIR_TEMPERATURE' data by using other data from the same buoy. The performance of our proposed framework has been validated through computational experiments based on real-world data, confirming its suitability for practical applications in real-world scenarios.

The Impact of Managerial Response to Negative Customer Reviews on the Success of Accommodation Services: Evidence from Online Accommodation Reservation Platforms (부정적 리뷰의 대응 전략이 숙박시설 성공에 미치는 영향: 숙박 중개 플랫폼 사례)

  • Mingi Song;Heejin Seo;Gunwoong Lee
    • Information Systems Review
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    • v.24 no.3
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    • pp.1-21
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    • 2022
  • This research investigates how a service provider's response(s) to negative customer reviews influences the success of accommodation services in the context of online accommodation reservation platforms. Specifically, we attempt to comprehend the important role of attentive and instant responses to users' negative review comments in fostering future success by analyzing panel data on 856 motels registered in the largest accommodation reservation platform in Korea. The results present that response volume (Attentiveness) and faster responses (Timeliness) are positively associated with success. We further find that the two review-response strategies have a positive interaction effect on success. Moreover, we show that the effect of review responses is strengthened when the reputation of motels drops. The key findings of this research offer a set of practical guidelines for accommodation owners to achieve business success by effectively managing customer reviews and claims

Dental implant cost estimation using the Activity-Based Costing approach (활동기준원가(Activity Based Cost)를 적용한 치과 임플란트 원가산정)

  • Shin, Ho-Sung;Ahn, Eun-Suk
    • The Journal of Korean Academy of Prosthodontics
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    • v.51 no.4
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    • pp.292-299
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    • 2013
  • Purpose: There is a growing concern for the cost management of medical institutions. The purpose of this study was to estimate Activity-Based Costing (ABC) for dental implant cost. ABC refers to allocating resources or cost based on the activities of services. Materials and methods: A dental institution located in the metropolitan area was selected in this study. The tax accounting data of the institution were utilized to confirm total cost, and the institution was asked to make out clinical activities to figure out what activities were carried out. The direct cost and indirect cost for dental implant were separately estimated, and cost driver was analyzed to estimate the indirect cost accurately. Results: The rates of the direct and indirect cost respectively stood at 35.8 and 49.5 percent. The cost for a dental implant was found to be approximately 1,579 won, and the cost of prosthetic surgery and treatment that included implant surgery accounted for the largest portion of the cost, which was 470 thousand won (30%). And the weight of training and education on dentistry was relatively higher than that of the other kinds of treatment. Conclusion: In order to ensure accurate and scientific costing for dental implant, not only direct medical procedure but every pre- and post-procedure activity should fully be taken into account. Pre-activities, post-activities, education and training are included in the indirect cost, but all these activities are mandatory and associated with the quality of treatment and the satisfaction level of patients.

Classification Society Selection Factors for Shipping Companies (해운기업의 선급 결정 요인에 관한 연구)

  • Nam, Jongsik;Lee, Kiwhan;Kim, Myounghee;Choi, Jungsuk
    • Journal of Korea Port Economic Association
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    • v.34 no.4
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    • pp.17-38
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    • 2018
  • The purpose of this study is to establish shipping companies' selection factors related to a classification society and to explore the relative importance of each factor using the analytical hierarchy process(AHP) technique. Insufficient research exists on the hierarchial structure of shipping companies' factors of selecting a classification society. The factors are identified and classified into two tiers of major and detailed factors, by referring to the related industrial linkages, prior research related to the determinants, and the process and service delivery of the classification society's activities. The empirical analysis of this study is based on the relative importance of determinants when selecting a classification society, and experts engaged with shipping companies were surveyed using questionnaires. The results of the AHP methodology on the main factors of shipping companies in selecting a classification society are as follows. The relative importance of the main factors was 0.373 for technical and survey services, 0.284 for recognized organizations(RO) functions, 0.177 for cost and 0.167 for market(related industry) expectations. The relative importance of the detailed factors is 0.144 for the ability to respond to a port state control(PSC) inspection, 0.143 for technical services, 0.090 for the requirements of financial institutions/ shippers/shipyards, 0.087 for class maintenance costs, 0.086 for the survey network, 0.085 for surveyor competency, 0.072 for cooperation with IMO and government authorities, 0.067 for recognition for RO, 0.058 for the business power of the classification society, 0.052 for the initial inspection costs, 0.040 for reputation and trustworthiness, 0.038 for the costs related to the class, and 0.037 for connections to related industries.

A Study on the Evaluation of Librarian's Competency Value (도서관 사서의 역량가치 평가 연구)

  • Cha, Sung-Jong;Kim, Jinmook;Park, Heejin
    • Journal of the Korean Society for Library and Information Science
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    • v.55 no.1
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    • pp.107-133
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    • 2021
  • This study was performed in order to provide suggestions on how to strengthen librarian competency by evaluating and analyzing the competency value of librarians as information professions. First, the study divided the common competency value of librarians as human capital of libraries into skills, knowledge, behavior and attitude, and analyzed each area of competency value for librarians of the A-library. As a result, the average of the 'librarian's behavior and attitude' area was the highest, followed by the 'librarian's skill' area and the 'librarian's knowledge' area. Second, in terms of 'librarian's skill', A-library librarians' competence values were high in the order of 'communication', 'leadership', 'technology' and in the terms of 'librarian's knowledge' ones were high in the order of 'law and policy', 'marketing', 'learning and growth' and 'finance and accounting'. In addition, in areas of 'librarian's behavior and attitude', the factors were high in the order of 'ethics and values', 'interpersonal relationships' and 'customer service'. Third, the analysis of whether the average difference exists depending on the characteristics of A-library librarians on their evaluation of the competency value shows that only the 'working period' factor in the total competency value and the two factors 'age' and 'working period' were statistically significant in the 'librarian's knowledge' area. Forth, as a result of a regression analysis to identify the characteristics of A-library librarians and their impact on competency value, only the 'final education' factor was statistically significant for the competency value of the 'librarian's skill' area. Fifth, in the survey on problems and desirable improvement measures in increasing the competency value of librarians, the proportion of presenting problems and improvement plan in systemic aspects such as the 'librarian qualification system' and 'librarian training system' was high.

Assessing the Chinese Yuan as Invoicing Currency Using Monte-Carlo Simulation : RMB's Quasi-Option Hedging Effect (몬테카를로 시뮬레이션을 활용한 한·중 통상 결제통화로서 위안화 활용 영향력 평가 : 위안화 활용비율의 옵션화로 인한 헷지효과)

  • Seo, Min-Kyo;Min, Yujuana;Yang, Oh-Suk
    • Korea Trade Review
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    • v.41 no.5
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    • pp.113-138
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    • 2016
  • This study analyzed the impact when Korea expands Chinese Renminbi(RMB) as invoicing currency on the trade to China using Monte-Carlo simulation. Primarily, we analyzed the impact on the balance of Korean Won(KRW) converted from RMB in a case that simulated exchange rate(Korean won to Chinese Renminbi) and realized historically identical probability distribution but in different stochastic process. In addition, we developed the simulation of the case where the volatility of RMB to KRW exchange rate abnormally expanded. The major results found in this study are as follows. First, in the case where RMB exchange rate simulated in identical probability distribution but in the different stochastic process, no matter how much RMB was utilized as invoicing currency, expansion of the RMB exchange rate and exchange rate volatility operated as positive mechanism to increase the KRW converted balance. Secondly, while the expansion of US dollar exchange rate volatility positively influences the balance on average, it caused a polarization of balance, which makes under-average-balance lower and over-average-balance higher. On the contrary, the expansion of RMB exchange rate volatility even shows a similar mechanism but the impact is more moderate than USD exchange rate volatility. Thirdly, as RMB exchange rate volatility expanded, the balance of translated invoicing currency (RMB) declined, whilst the negative impact of RMB exchange rate volatility on balance of translated invoicing currency(RMB) showed diminishing effect. Lastly, the influence of RMB's exchange rate volatility through RMB usage ratio trends similar to bull spread strategy, which is a combination of call option with put option. Therefore, since RMB usage in invoicing currency could spawn a hedging effect, corporations might utilize RMB as a strategic device for maximizing profits.

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Drought Estimation Model Using a Evaporation Pan with 50 mm Depth (50mm 깊이 증발(蒸發) 팬을 이용한 한발 평가 모델 설정)

  • Oh, Yong Taeg;Oh, Dong Shig;Song, Kwan Cheol;Um, Ki Cheol;Shin, Jae Sung;Im, Jung Nam
    • Korean Journal of Soil Science and Fertilizer
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    • v.29 no.2
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    • pp.92-106
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    • 1996
  • Imaginary grass field was assumed suitable as the representative one for simplified estimation of local drought, and a moisture balance booking model computing drought was developed with the limited numbers of its determining factors, such as crop coefficient of the field, reservoir capacity of the soil, and the beginning point of drought as defined by soil moisture status. The maximum effective rainfall was assumed to be the same as the available free space of soil reservoir capacity. The model is similar to a definite depth evaporation pan, which stores rainfall as much as the available free space on the water in it and consumes the water by evaporation. When the pan keeps water less than a certain defined level, it is droughty. The model simulates soil moisture deficit on the assumed grass field for the drought estimation. The model can assess the water requirement, drought intensity, and the index of yield decrement due to drought. The influencing intensity indices of the selected factors were 100, 21, and 16 respectively for crop coefficient, reservoir capacity, and drought beginning point, determined by the annual water requirements as influenced by them in the model. The optimum values of the selected factors for the model were respectively 58% for crop coefficient defined on the energy indicator scale of the small copper pan evaporation, 50 mm for reservoir capacity on the basis of the average of experimentally determined values for sandy loam, loam, clay loam, and clay soils, and 65% of the reservoir capacity for the beginning point of drought.

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