• Asian-Australasian Journal of Animal Sciences
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• v.5 no.1
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• pp.1-5
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• 1992

A computer program called LAMPRO has been developed for use by the Australian meat industry to assist with the pricing of lamb carcasses. Based on a series of prediction equations and accounting for the cost structure of a meat processor the program allows the real value of a carcass to be established. The concept has also been extended to cater for mutton carcasses destined for either domestic or export markets incorporated in a program called MUTONPRO.

• The Journal of Information Systems
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• v.11 no.2
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• pp.1-25
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• 2002

This study is for the purpose of understanding User Satisfaction of Accounting Information System more closely by means of perceiving relations between Internal Controls and Quality. That is, this study is to assess Internal Controls and Quality and to connect those with User Satisfaction. This thesis is for the substantial study on whether Information Quality, System Quality, and Service Quality influenced by Internal Controls of Accounting Information System have an effect on User Satisfaction, when Internal Controls of Accounting Information System is good, The following hypothesis was made to achieve this purpose. First, Internal Controls will have an positive influence on Quality. Second, Qualify will positively affect User Satisfaction. Third, Internal Controls will positively Influence User Satisfaction. Fourth, Internal Controls will have a positive effect on User Satisfaction through Quality For the survey sample, this study gathered data on someone engaged in companies or organizations which have computer offices, and groups were differentiated between general staff and someone in charge of the computer office, and each group had different questions. In general, 622 of questions were distributed and 200 of the final valid samples were used for the substantial analysis. As the result of the study, the relations between Internal Controls and Quality are statistically significant. The relations between Quality and User Satisfaction ire also statistically significant. But the relations between Internal Controls and User Satisfaction are not statistically significant. Path Analysis was implemented to analyze the hypothesis on whether Internal Controls have an influence on User Satisfaction through Quality. When the result of analysis with Lisrel 8.5 was examined, index numbers(GFI, AGFI, RMR) representing the suitability of the model were enough to be taken and it is showed that there is the suitability of the model. Internal Controls of Accounting Information System can't have an influence on User Satisfaction with Quality. As the above hypothesis was rejected, Through Path Analysis, this study examined the influence which relations between Internal Controls and Quality, factors of User Satisfaction, have on User Satisfaction, and is very meaningful in terms of the first trial. And on the point of time when there are little studies on the effect analyses between Internal Controls and Quality, this study would be the promoter for the future. The limitation on this study is to analyze only mutual effects between factors by choosing Internal Controls, Quality, and User Satisfaction as survey variables. The study which measure items with precision which are related to each variable and understand measurement factors clearly should be implemented.

• Journal of KIISE:Information Networking
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• v.29 no.5
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• pp.482-494
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• 2002

In E-mail based accounting system, the remitter does not have need to find collector's account number. To transfer money to a collector's account, what remitter need is just a collector's E-mail address. But the current E-mail based accounting systems are built on SSL technology. Basically SSL provides some security services - confidentiality, user authentication and data integrity, but does not provide non-repudiation. So, in the current E-mail based accounting system, it is possible to deny transaction. And there is no receipt of transaction. In this paper, we design and implementation of a S/MIME applied Secure Payment Mechanism. In our system, every account information - account number, receiver name, amount of money, etc. - is included in a 'check' message. And this message is protected under the Secure Web-mail using S/MIME. In a view point of the convenience, users using our system do not have need to find collector's account number. And in a view point of the security, our system provides confidentiality, user authentication, data integrity and non-repudiation. Moreover our system provides a receipt.

• Journal of Information Technology Applications and Management
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• v.12 no.2
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• pp.79-106
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• 2005

This study, by adopting case study methodology, is focused on examining the present state and analyzing the cause of the digital divide, and suggesting policies for bridging the divide, specifically in view of SMEs. We have taken cases of manufacturing companies, visiting and interviewing 18 SMEs in 10 APEC member economies which show sharp difference in usage of ICT. In order to analyze the digital gap among SMEs, we used 5 variables that are composed of computer hardware, computer software, Internet, readiness of ICT, and performance of ICT adoption, while categorizing the cases into low and high tier based on the national ICT index. From a computer hardware perspective, the high tier (0.66) has almost double the number of PC’s per employee, compared with the low tiers (0.34). This gap can be explained by financial availability of low income and high tariff in the developing economies. In the computer software perspective, the SMEs in the low tier had some restrictive use of computer applications such as financial and accounting management and document management, while those in the high tier enjoyed more diversity in the use of applications such as inventory management, sales management, financial and accounting management, procurement management, CRM, and ERP. In view of the readiness of ICT, the difference in ICT infrastructure and financial status between the low and high tier was far wider than any other variables. As a result of ICT adoption, SMEs benefited in view of learning and growth, internal business processes, customer service, and financial affairs. To effectively bridge the digital divide between the low and high tier, actions such as setting up a secondary market of used computers among cooperating developed and developing countries, developing and diffusing good business applications, and building speedy, low-cost telecommunication infrastructures should be taken.

• Proceedings of the Korean Society of Computer Information Conference
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• 2011.01a
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• pp.207-209
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• 2011

본 연구는 최근 우리 사회에서 높은 관심을 가지고 활발하게 전개되고 있는 기업의 기부금 지출이 경영성과에 미치는 영향에 대하여 연구하고자 하였다. 기업의 기부금 지출과 경영성과 두 변수의 횡단면 자료를 사용하여 동시적 효과가 있는지 분석하고, 패널자료를 사용하여 순차적 효과가 있는지 분석하였다. 본 연구의 분석결과 기업의 기부금 지출은 ROA와 ROS가 정의 영향을 미치고, PER과 ROE는 전혀 영향을 주지 않는 것으로 나타났다.

• Structural Engineering and Mechanics
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• v.57 no.6
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• pp.1065-1084
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• 2016

The analysis and design of skeletal structures is greatly influenced by the behaviour of beam-to-column connections, where patented designs have led to a wide range of types with differing structural quantities. The behaviour of beam-to-column connections plays an important role in the analysis and design of framed structures. This paper presents an overview of the influence of connection behaviour on structural stability, in the in-plane (bending) mode of sway. A computer-based method is presented for geometrically nonlinear plane frames with semi-rigid connections accounting for shear deformations. The analytical procedure employs transcendental modified stability functions to model the effect of axial force on the stiffness of members. The member stiffness matrix were found. The critical load has been searched as a suitable load parameter for the loss of stability of the system. Several examples are presented to demonstrate the validity of the analysis procedure. The method is readily implemented on a computer using matrix structural analysis techniques and is applicable for the efficient nonlinear analysis of frameworks. Combined with a parametric column effective length study, connection and frame stiffness are used to propose a method for the analysis of semi-rigid frames where column effective lengths are greatly reduced and second order (deflection induced) bending moments in the column may be distributed via the connectors to the beams, leading to significant economies.

• The Journal of Industrial Distribution & Business
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• v.6 no.2
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• pp.13-16
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• 2015

Purpose - Benford's Law is a simple and effective auditor tool that detects fraud. This paper's purpose is to audit the efficiency of Benford's law, which uses a set of strange observations, certain numbers repeated over other numbers in the data set. Research design, data, and methodology - Benford's law was applied in numerical analysis. We can say that in addition to reducing the duration of the audit, the capacities of the audit were more robust. Results - Sample auditse valuated the ability of auditors to prove fraud and expand the use of analytical procedures in planning the audit. Additionally, the use of the analyses as part of the computer's internal controls helped to further improve the effectiveness of internal controls and reinforce them. Conclusions - Benford analysis should be carried out as appropriate. In subsequent studies, it can also be examined as a tool to reveal doubtful accounts. Numerical analysis of the data and a computer are necessary. Programs for data analysis in various applications such as auditing (SAS) and (ACL) and (Case Ware) and (IDEA) are available.

• Journal of Korea Society of Industrial Information Systems
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• v.25 no.4
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• pp.83-100
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• 2020

In this study, the researcher intends to examine the influence of the class factors of universities for computer accounting education upon learning ability and learning performance, with the current students or the graduates from the universities in Busan and Gyeongnam regions. The findings of this study could be summarized as follows: First, the hypothesis on the influence of the self-efficacy of the students upon class commitment and motivation to participate in learning was supported. Second, commitment and motivation had a significant impact on class performance, while the satisfaction with the class had not an impact on motivation.

• International Journal of Computer Science & Network Security
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• v.21 no.9
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• pp.239-246
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• 2021

This article substantiates the scientific provisions for modelling the level of Ukraine's public financial security taking into account the impact of budget policy, in the process of which identified indicators of budget policy that significantly affect the public financial security and the factors of budget policy based on regression analysis do not interact closely with each other. A seven-factor regression equation is constructed, which is statistically significant, reliable, economically logical, and devoid of autocorrelation. The objective function of maximizing the level of public financial security is constructed and strategic guidelines of budget policy in the context of Ukraine's public financial security are developed, in particular: optimization of the structure of budget revenues through the expansion of the resource base; reduction of the budget deficit while ensuring faster growth rates of state and local budget revenues compared to their expenditures; optimization of debt serviced from the budget through raising funds from the sale of domestic government bonds, mainly on a long-term basis; minimization of budgetary risks and existing threats to the public financial security by ensuring long-term stability of budgets etc.

• International Journal of Computer Science & Network Security
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• v.21 no.6
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• pp.187-199
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• 2021

The research aims to measure the control procedures' effectiveness, followed by the University of Northern Borders employees. A questionnaire was developed and distributed to the target sample of financial and auditing affairs employees at the university, where the researcher followed the existing descriptive-analytical approach. The researcher relied on the field survey, and statistical analysis (spss) was used. The researcher has found that the control procedures used are highly efficient in reducing public money waste. The researcher has presented recommendations that may contribute to developing the work of oversight in combating waste of public money. These recommendations include: Increase the interaction between the General Oversight Office and the internal oversight departments at the University of Northern Borders, the incentives provided to the oversight and accounting staff for their efforts to combat public money waste. It encourages them to maintain public money and work to obliging employees to undertake training courses periodically to develop their skills and rehabilitate them in line with modern control procedures. Also, more studies and scientific research on the waste of public money and types of administrative and financial Corruption and the law in all state sectors and reach conclusions and recommendations will help decision-makers amend laws and regulations to serve the public benefit of the university and the state.