• Journal of the Korea Society of Computer and Information
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• v.18 no.1
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• pp.157-166
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• 2013

This study searches a transparency of financial management of Local government and then, tries to find a solutions to a management scheme to strengthen financial reform effectively. To summarize main contents: First, requirement of continued Public Accounting System. Second, contact of items of an account and items of a program budget, Third, requirement of construction cost accounting to estimate total cost inputting to public program objectively. Forth, improvement of rotation assign system and guaranteeing to professionalism and public official ethics. Fifth, requirement of strengthening inter-control and monitoring system. Sixth, auditing and role of accounting specialist group. Finally, construction of effective and practical computer system and continuing practice of R&D program.

• Journal of Convergence for Information Technology
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• v.9 no.6
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• pp.75-82
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• 2019

In the era of the 4th Industrial Revolution when ICT and convergence are emphasized, companies want talented people with a wide range of complex problem solving competencies, system competencies as well as major knowledge. This study examined the difference in perceived competency needed for future accounting officers using 166 valid questionaries prepared with 4 factors based on previous researches. The result shows that the workers, who majored in accounting and have more than 5 years of company experience, and the CEOs think the social competence is the most important while the accounting professors think the major competence is the most important qualification. These results indicate that, in order to reflect the industrial needs, the colleges should change their accounting major curriculums to provide various competences such as the social competence in addition to the basic major competence.

• Journal of the Korea Convergence Society
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• v.9 no.11
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• pp.307-313
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• 2018

In this study, analyzed the effect of the introduction and operation of internal control system of a company on accounting information usefulness in a rapidly changing business environment. In order to conduct this study, we studied a comprehensive analysis on the usefulness of internal control and accounting information, and applied the research model to the purpose of this study. In this study, we analyzed the degree of the relationship between variables based on the discretionary accruals of the modified Jones model using the internal control evaluation index based on the components of the internal control system for China. In the empirical analysis, analyzed that the operation of internal control has a negative influence on discretionary accruals, which is a substitute for usability of accounting information. In addition, the risk management factors of the internal control system have a negative correlation with the usefulness of accounting information. The results of this study suggest that it is possible to present the positive function of internal control system to many firms where the introduction and operation of internal control is important, and to provide useful guidance in the study of the relationship between the operation of internal control and discretionary accruals for foreign company.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.419-424
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• 2020

This study analyzes the new GMCF method applied by the company with the aim to find out how the production of Accounting Information Systems (AIS) implemented by the company can be managed properly. The study also seeks to find out whether the company needs new system support facilities to facilitate the production performance reporting process of each division and evaluate the performance of GMCF systems in the company. The methods used are descriptive analysis techniques and statistical tests of Paired Sample T-Test comparison; this study uses production data of each unit of a product with random sampling to determine the level of product damage and compare production with the GMCF system and prior to using it. The results of the analysis found that the application of goods mutation control forms (GMCF) greatly influenced the smooth production reporting process, which resulted in an increase in achieving production targets and reducing the risk of product damage during the production process. The company also benefits from the efficiency of production costs when using the GMCF system and can quickly design policies for products that are damaged during the production process. In addition, the company can have damaged products repaired faster than before.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.277-286
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• 2021

This paper examines the readiness of Jordanian insurance companies to apply the International Financial Reporting Standards (IFRS 17), and the challenges of its application. The study developed a questionnaire based on prior related studies, and in the light of IFRS 17, the study used different statistical methods and techniques such as means, standard deviation, and t-test to achieve its goals. The results indicate that Jordanian insurance companies are not ready to apply IFRS 17, for several reasons. Most importantly, insurance companies have a low level of ability to define the scope of IFRS 17, study the impact of IFRS 17 application to financial reports, and develop new internal monitoring methods to apply IFRS 17. As for the challenges for applying IFRS 17, the biggest is the data challenge, followed by the challenges of first-time implementation, systems, and results and presentation. Finally, this paper advocates that it has become important for Jordanian insurance companies and supervisory bodies to enhance their readiness to apply IFRS 17 within a scheduled time framework and by taking several preparatory steps: performing simulations consisting of procedures to deal with IFRS 17 requirements and the impact on financial reports, and helping human resources with familiarization and application of IFRS 17.

• Journal of the Society of Naval Architects of Korea
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• v.46 no.3
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• pp.362-371
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• 2009

Shipbuilding is a typical 'build to order' industry. It has a business model that generates revenues from building various ships and offshore products in accordance with owner's requirements at each production stage. Under uncertainty in shipping market, it is very essential for the shipbuilder to prepare the fast and competitive decision for product portfolio strategy in order to maximize contribution margin by exploiting production facilities and constraints. In this study, we introduce the unique decision supporting methodology for the optimal product portfolio sets based on Theory of Constraints(TOC). This methodology is established by adopting the concept of Drum Buffer Rope(DBR) in constraints planning and Throughput Accounting (TA) in management accounting of TOC. In addition, Decision Supporting System(DSS) is implemented. This DSS system provides a throughput estimator with reflecting the cost structure of shipbuilding industry and a resource simulator built on heuristic algorithms to operate major constraint-resources in shipyard such as dock, quay and pre-erection area etc. Several examples are presented to show that the proposed methodology and system can effectively support the strategic decision-making process of a global shipbuilding company.

• Culinary science and hospitality research
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• v.9 no.3
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• pp.1-21
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• 2003

Domestic hotel businesses are confronted with new market circumstances. Clear accounting and moral management in company which have been reserved or ignored during the past high economic growth period were emphasized. As global standard such as international standard of accounting system, clear accounting, international standard management, and flexibility of employment are emphasized, which is different management is now accomplishing. During these system changes, organization member's identity was threatened a lot. So organization members were required to adopt new environment. Hotel have influence on organizational accomplishment, thought and behavioral response of organization members according to cultural type and share of organization culture. This study are focused culinary team culture as subculture in hotel. What kind of culture more effective to the culinary group\ulcorner What kind of culture are grouped each hotel, include difference imported brand hotel and domestic brand hotel.

• Proceedings of the IEEK Conference
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• 2002.07c
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• pp.1944-1947
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• 2002

The importance of security in WLAN(Wireless LAN) service is very critical, so IEEE organization has made the IEEE 802.1x standard. The IEEE 802.1x standard uses the EAP as authentication protocol which requires AAA(Authentication, authorization, and Accounting) server for authentication & accounting. for the reliable and scalable AAA service, the Diameter protocol has more advanced characteristics than existing radius protocol. So the Diameter protocol can be used for WLAN service provider who has large scale WLAN system and a large number of subscriber. This paper proposes the design of Diameter AAA server for the authentication and accounting of WLAN system which is adopting IEEE 802.1x standard.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.4
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• pp.861-866
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• 2014

The scale of national research and development work is expanded gradually and grows bigger, so necessity of building system rises to guarantee more objective and fairer selection of business and clarity of budget administration according to active progress of convergence between study territories. In the study, standard frame work is suggested for information connection between dissimilarities, and based on this work; the study considers the system for information connection of digital budget accounting system handling budget and accounting of national finance and national science technology knowledge information system that is in charge of result administration and result evaluation of national research and development work, so suggests application plan of standard frame work connected with information solving current state and problems for connection.

• Journal of Information Technology Applications and Management
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• v.13 no.1
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• pp.149-166
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• 2006

During the past several years, a number of attempts have been made to develop computer applications for the farm business. However, none of them truned out properly applicable to small farms occupying more than 90% of the total agri-business in number as they failed to take it into consideration that small farm, typically a private busines is quite different by nature from the large-scaled farm corporate. Small-sized farming is usually done on the houshold basis, and thus there is no distinction between the household and the business economy. In addition, small farm managers are mostly lacking knowledge or skills of both computers and accounting. This study, therefore, aims at the design and implementation of the financial management and accountign information system for small farms, with an attempt to relax constraints and resolve pitfalls revealed in previously developed applications. The following principles were introduced for the study : 1) The user-system interfaces have to be managed in the natural language as much as possible, so that the users can operate the system without any professional terms. 2) Household accounting has to be seperarte by some means from the business accounting, so that small farm businesses can manage their finance and accounting as necessary. 3) The system has to be designed so as not only for the users to manage transactional data but to analyse historical data in multiple dimensions for their decision-makings. The results from this study would perhaps help not only for the farmers but for the educators, policy makers, and counselors for the farming.