• Title/Summary/Keyword: Accounting Technique

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An Efficiency Analysis of Takaful Insurance Industry: A Comparative Study

  • COSKUN, Ali;HABIBNIYA, Houshang;KECELI, Yavuz
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.7
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    • pp.111-120
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    • 2021
  • Takaful, which is an Islamic insurance instrument, manages risks in business, according to Shariah (Islamic law) principles and offers risk protection and savings assets. The study analyzes the comparative efficiency of takaful insurance companies by implementing empirical research. The study also provides a comprehensive literature review on the efficiency analysis of the takaful industry. The empirical part presents a wide range of efficiency comparisons of 41 takaful insurance companies in 16 countries between 2009 and 2014. The data enveloping analysis technique is utilized using the rDEA package in the R environment to compute the efficiency score. In the study, the technical efficiency, overall technical efficiency, and pure technical efficiency are calculated and compared per year and per country. The findings of the study suggest that the overall average efficiency scores of takaful companies are considerably high. The study results also indicate that the excess in the consumption of inputs decreases while the deficit in achieved outputs has been declining in the covered period. The study suggests the managers of the takaful companies can use the target efficiency scores, which are calculated by using the DEA analysis, as an ideal reference benchmark for planning their inputs and outputs.

Mediating and Moderating Mechanism in the Relationship Between Blue Ocean Leadership Style and Strategic Decision Making: A Case Study in Malaysia

  • WAN HANAFI, Wan Noordiana;DAUD, Salina
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.7
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    • pp.613-623
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    • 2021
  • This study aims to identify the effect of blue ocean leadership style on strategic decision making and it also aims to examine the mediating role of organizational politic and moderating role of emotional intelligence in the Government Link Companies (GLCs) in Malaysia. In order to achieve the objective of the study, a research framework had been developed to establish a relationship among the variables of the study based on resource-based view theory. Questionnaire method was used to collect the data form middle to top level employees in GLCs. All the items in the study's variables were assessed using the 5-point Likert scale. A stratified random sampling technique was used to identify the sample for this study. Data was derived from 135 middle to top level employees, which were involved in decision making process. The data was analyzed using the SPSS and the SmartPLS 3.0 software. This supplemented the theory surrounding blue ocean leadership styles and strategic decision making. The study also identified several avenues for further research by using different research methods and examining the impact of strategic decision making in different contexts.

THE RELATIONSHIP BETWEEN THE INFLUENCE FACTORS AND THE AUDITOR′S USE OF EDP AUDIT TECHNIQUES IN KOREAN ACCOUNTING FIRMS

  • Choe, Jong-Min
    • Management Science and Financial Engineering
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    • v.3 no.2
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    • pp.45-70
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    • 1997
  • The objectives of this study are to suggest and empirically prove the relationship model for investigating influence factors on the use of EDP audit techniques, and to identify moderating effects of the task types of EDP audit on the relationships between the influence factors and the use of EDP audit techniques. The results of the empirical test suggested that there are significant (positive or negative) correlations between the use of some EDP audit techniques and the influence factors, such as audit education, auditor's familiarity and age, and effectiveness of the technique, etc. The significant differences in the use of EDP audit techniques were empirically proved in the ratio of audit fees and the audit structure. It was also proved that the relationships between the use of techniques and the influence factors are different according to the task types of EDP audit. This study proposed the technique and the auditor related implications of these findings for the successful fulfilment of EDP audit.

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Minimum-weight seismic design of a moment-resisting frame accounting for incremental collapse

  • Lee, Han-Seon
    • Structural Engineering and Mechanics
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    • v.13 no.1
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    • pp.35-52
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    • 2002
  • It was shown in the previous study (Lee and Bertero 1993) that incremental collapse can lead to the exhaustion of the plastic rotation capacity at critical regions in a structure when subjected to the number of load cycles and load intensities as expected during maximum credible earthquakes and that this type of collapse can be predicted using the shakedown analysis technique. In this study, a minimum-weight design methodology, which takes into account not only the prevention of this incremental collapse but also the requirements of the serviceability limit states, is proposed by using the shakedown analysis technique and a nonlinear programming algorithm (gradient projection method).

Finite element modeling of slab-on-beam concrete bridge superstructures

  • Patrick, Michael D.;Huo, X. Sharon
    • Computers and Concrete
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    • v.1 no.3
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    • pp.355-369
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    • 2004
  • This paper presents a study of four finite element techniques that can be used to model slabon-beam highway bridges. The feasibility and correctness of each modeling technique are examined by applying them to a prestressed concrete I-beam bridge and a prestressed concrete box-beam bridge. Other issues related to bridge modeling such as torsional constant, support conditions, and quality control check are studied in detail and discussed in the paper. It is found that, under truck loading, the bending stress distribution in a beam section depends on the modeling technique being utilized. It is observed that the behavior of the bridge superstructure can be better represented when accounting for composite behavior between the supporting beams and slab.

A study on the work study application in industry (작업관리기법의 활용실태에 관한 조사연구)

  • 안세희
    • Journal of the Korean Professional Engineers Association
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    • v.16 no.4
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    • pp.20-31
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    • 1983
  • Study was made for the work study application in industry by sampling one thousand manufacturing companies. Small and medium industries are far behind in systematic application of the work study technique. Large industries are gradually introducing the work study technique systematically in line with the nation-wide quality control movement. Major sessions that the industries feel important in IE curriculum were QC, Work study and Cost accounting followed by the Organization theory, Industrial psychology, and Labor relations. Most of the industries were still less aware of the sophisticated fields such as OR, SE and Simulation. They put more emphasis on QC and TQC and as a result, work study should be closely bounded to TQC in order to systemize the work study application in the future.

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Advanced Message Storing Method on mobilePOST SMSC (mobilePOST SMSC(Short Message Service Center)에서의 향상된 메시지 저장 기법)

  • Song, Byung-Kwen
    • Journal of the Korean Society for Railway
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    • v.11 no.2
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    • pp.126-138
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    • 2008
  • This paper proposes the preservation method that can effectively process short messages at mobilePOST SMSC(Short Message Service Center) platform on CDMA(Code Division Multiple Access). There are three techniques for the preservation method. First one is shared memory technique where several processes within the system share same memory to process transmission of short messages with maximum performance. Second one is to back-up messages in shared memory to the file system to prevent lost during system initialization or other unstable period. Third technique is that when transmission of short message was completed, finished message is moved from the shared memory to relational database for accounting purposes.

A Study on Atmospheric Correction in Satellite Imagery Using an Atmospheric Radiation Model (대기복사모형을 이용한 위성영상의 대기보정에 관한 연구)

  • Oh, Sung-Nam
    • Atmosphere
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    • v.14 no.2
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    • pp.11-22
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    • 2004
  • A technique on atmospheric correction algorithm to the multi-band reflectance of Landsat TM imagery has been developed using an atmospheric radiation transfer model for eliminating the atmospheric and surface diffusion effects. Despite the fact that the technique of satellite image processing has been continually developed, there is still a difference between the radiance value registered by satellite borne detector and the true value registered at the ground surface. Such difference is caused by atmospheric attenuations of radiance energy transfer process which is mostly associated with the presence of aerosol particles in atmospheric suspension and surface irradiance characteristics. The atmospheric reflectance depend on atmospheric optical depth and aerosol concentration, and closely related to geographical and environmental surface characteristics. Therefore, when the effects of surface diffuse and aerosol reflectance are eliminated from the satellite image, it is actually corrected from atmospheric optical conditions. The objective of this study is to develop an algorithm for making atmospheric correction in satellite image. The study is processed with the correction function which is developed for eliminating the effects of atmospheric path scattering and surface adjacent pixel spectral reflectance within an atmospheric radiation model. The diffused radiance of adjacent pixel in the image obtained from accounting the average reflectance in the $7{\times}7$ neighbourhood pixels and using the land cover classification. The atmospheric correction functions are provided by a radiation transfer model of LOWTRAN 7 based on the actual atmospheric soundings over the Korean atmospheric complexity. The model produce the upward radiances of satellite spectral image for a given surface reflectance and aerosol optical thickness.

The Effect of Financial and Taxation Literation on Competitive Advantages and Business Performance: A Case Study in Indonesia

  • RESMI, Siti;PAHLEVI, Reza Widhar;SAYEKTI, Frans
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.2
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    • pp.963-971
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    • 2021
  • This study aims to determine the effect of financial literacy and taxation on competitive advantage, in order to determine the effect of financial literacy and taxation on the performance of MSMEs, and to determine the effect of competitive advantage on the performance of MSMEs. This study uses primary data through a questionnaire. The population is Creative MSME actors in DIY. Creative MSMEs in Yogyakarta were chosen because Yogyakarta is an area that is rich in traditional culture and various characters of its inhabitants, thus encouraging the development of the potential of Creative MSMEs. This research uses primary data sources on Creative MSMEs in Yogyakarta. The samples were determined by the proportional simple random sampling technique; taking a sample of 20% of the total Creative MSMEs in each district/city. The samples that deserve to be respondents in this study were 210 samples of Creative MSMEs actors in DIY. The statistical technique for analyzing data is the AMOS Structural Equation Modeling (SEM). The results showed that financial literacy had an effect on the competitive advantage and performance of MSMEs, tax literacy had an effect on competitive advantage, competitive advantage had an effect on the performance of MSMEs. However, tax literacy has no effect on the performance of MSMEs.

Estimated Risk of Radiation Induced Contra Lateral Breast Cancer Following Chest Wall Irradiation by Conformal Wedge Field and Forward Intensity Modulated Radiotherapy Technique for Post-Mastectomy Breast Cancer Patients

  • Athiyaman, Hemalatha;M, Athiyaman;Chougule, Arun;Kumar, HS
    • Asian Pacific Journal of Cancer Prevention
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    • v.17 no.12
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    • pp.5107-5111
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    • 2016
  • Background: Epidemiological studies have indicated an increasing incidence of radiation induced secondary cancer (SC) in breast cancer patients after radiotherapy (RT), most commonly in the contra-lateral breast (CLB). The present study was conducted to estimate the SC risk in the CLB following 3D conformal radiotherapy techniques (3DCRT) including wedge field and forward intensity modulated radiotherapy (fIMRT) based on the organ equivalent dose (OED). Material and Methods: RT plans treating the chest wall with conformal wedge field and fIMRT plans were created for 30 breast cancer patients. The risks of radiation induced cancer were estimated for the CLB using dose-response models: a linear model, a linear-plateau model and a bell-shaped model with full dose response accounting for fractionated RT on the basis of OED. Results: The plans were found to be ranked quite differently according to the choice of model; calculations based on a linear dose response model fIMRT predict statistically significant lower risk compared to the enhanced dynamic wedge (EDW) technique (p-0.0089) and a non-significant difference between fIMRT and physical wedge (PW) techniques (p-0.054). The widely used plateau dose response model based estimation showed significantly lower SC risk associated with fIMRT technique compared to both wedge field techniques (fIMRT vs EDW p-0.013, fIMRT vs PW p-0.04). The full dose response model showed a non-significant difference between all three techniques in the view of second CLB cancer. Finally the bell shaped model predicted interestingly that PW is associated with significantly higher risk compared to both fIMRT and EDW techniques (fIMRT vs PW p-0.0003, EDW vs PW p-0.0032). Conclusion: In conclusion, the SC risk estimations of the CLB revealed that there is a clear relation between risk associated with wedge field and fIMRT technique depending on the choice of model selected for risk comparison.