• Title/Summary/Keyword: Controls

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The Impact of Internal Control on Accounting Information Systems Bying Path-analysis method (경로분석에 의한 내부통제가 회계정보시스템에 미친 효과분석)

  • Lee, Jang-Hyeong
    • Asia pacific journal of information systems
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    • v.5 no.2
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    • pp.79-100
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    • 1995
  • Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

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Ultrafine Particle Toxicities, Current Measurement Techniques and Controls (Ultrafine Particle의 독성, 측정방법 및 관리)

  • Lee, Su-Gil;Kim, Seong-Soo
    • Journal of Korean Society of Occupational and Environmental Hygiene
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    • v.20 no.3
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    • pp.203-215
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    • 2010
  • This study is an overview of toxicities and measurement techniques of ultrafine particles (UFPs), and their exposure controls. UFPs are ubiquitous in many working situations. Exposure to UFPs is possibly causing adverse health symptoms including cardio-respiratory disease to humans. In order to measure exposure levels of airborne UFPs, there are current available measurement guidelines, instruments and other techniques (i.e. contour mapping, control banding). However, these risk assessment techniques including measurement techniques, controls and guidelines are dependent on background levels, metrics (e.g. size, mass, number, surface area, composition), environmental conditions and controls. There are no standardized measurement methods available and no generic and specific occupational exposure standards for UFPs. It is thought that there needs to be more effort to develop Regulations and Exposure Standards for generic UFPs should be based on more exposure data, health surveys, toxicological data and epidemiological data. A carefully considered hierarchy of controls can also reduce the maximum amount of airborne UFPs being emitted from diverse sources in industries.

Test-Retest Reliability of Paper-Pencil Test for Investigating Stereotypes of Controls of Passenger Cars (승용 자동차 조종장치 스테레오타입 조사를 위한 설문조사법의 신뢰성)

  • Kee, Dohyung
    • Journal of the Korea Safety Management & Science
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    • v.17 no.2
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    • pp.201-206
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    • 2015
  • This study aims to investigate test-retest reliability or reproducibility of the paper-pencil test for investigating stereotypes of seven principal controls of passenger cars. The controls include wiper, head light, high beam, door window, ignition key, door key and door lock. Sixty two college-aged students participated in the paper-pencil tests and the tests were conducted twice with an in-between period of 4 weeks. The results showed that the stereotypes of motion-directions for the seven controls by the two paper-pencil tests were the same, and that the percentage agreements between two tests by subjects were ranged from 60.0% to 80.6%. There was a weak linear relationship between averaged rates of responses for the stereotypes of motion-directions for the seven controls and percentage agreements by subjects. Based on these results, it is concluded that the paper-pencil test collects reliable or reproducible data on the stereotypes of motion-directions for passenger cars' controls within four weeks.

INTERPOLATIVE REASONING FOE COMPUTATIONALLY EFFICIENT OPTIMAL FUZZY CONTROL

  • Kacprzyk, Janusz
    • Proceedings of the Korean Institute of Intelligent Systems Conference
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    • 1993.06a
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    • pp.1270-1273
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    • 1993
  • Fuzzy optimal control is considered. An optimal sequence of controls is sought best satisfying fuzzy constraints on the controls and fuzzy goals on the states (outputs), with a fuzzy system under control Control over a fixed and specified, implicitly specified, fuzzy, and infinite termination time is discussed. For computational efficiency a small number of reference fuzzy staters and controls is to be assumed by which fuzzy controls and stated are approximated. Optimal control policies reference fuzzy states are determined as a fuzzy relation used, via the compositional rule of inference, to derive an optimal control. Since this requires a large number of overlapping reference fuzzy controls and states implying a low computational efficiency, a small number of nonoverlapping reference fuzzy states and controls is assumed, and then interpolative reasoning is used to infer an optimal fuzzy control for a current fuzzy state.

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A Study on Dietary Behaviors, Nutritional Status and Hematological Status in Female Ballet Majors in University (발레전공 여대생의 식행동, 영양상태 및 혈액 성상 조사)

  • Kim Na-Young;Kim Hee-Kyung;Kim Seog-Ji;Park Myoung-Ju;Kim Seok-Hwan;Lee Jeong-Sook
    • Korean Journal of Community Nutrition
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    • v.10 no.6
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    • pp.835-844
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    • 2005
  • This study was carried out to investigate the dietary behaviors, nutritional status and hematological status of female ballet majors a university. The study was conducted from May 11 to June 20, 2004 by questionnaires, anthropometry and blood analysis and data analyzed by SPSS program. The results are summarized as follows: The body mass index (BMI) and body fat rate of the ballet majors were significantly lower than those of the controls. Eighty-six point four percent of the ballet majors and $58.3\%$ of the controls had weight control experiences. Intakes of the nutrients were lower than those of the Korean recommended dietary allowances (RDAs) , except vitamin C in the ballet majors. Intakes of calories, calcium and iron were lower than those of the RDAs in the controls. Serum triglyceride levels of the ballet majors were significantly lower than that of the controls. HDL-cholesterol concentration was higher in the ballet majors than in the controls. No differences were found in the serum total cholesterol level, hemoglobin level, and hematocrit value between the groups. Total iron binding capacity of the ballet majors was higher than that of the controls. Serum iron level was significantly lower in the ballet majors than in the controls. Nutrition knowledge scores and dietary attitude scores were lower in the ballet majors than in the controls. Self esteem and body-cathexis of the ballet majors were higher than that of the controls. These results indicate that the ballet majors should be given more nutritional education to improve their nutritional status and the dancing Performance. (Korean J Community Nutrition 10(6) : $835\∼844$, 2005)

The Design of DEI Controls using Neural Network (인공신경망을 이용한 EDI 통제방안 설계)

  • Sang-Jae Lee;In-Goo Han
    • Journal of Intelligence and Information Systems
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    • v.5 no.1
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    • pp.35-48
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    • 1999
  • Many organizational contexts should be considered in designing EDI controls to make control systems effective and efficient. This paper gives a description of the neural network model for suggesting the extent of effective EDI controls for a company that has specific organizational environment. Feedforward backpropagation neural network models are designed to predict the state of 12 modes of EDI controls from the sate of environment. The predictive power of the system is compared with that of multivariate regression analysis to evaluate the effectiveness of using neural network model in predicting the level of EDI controls. The results show that the neural network model outperforms regression analysis in predictive accuracy. The controls that have high estimated value in the model are likely to be critical controls and EDI auditor or management can enhance investment of IS resources to enhance these controls.

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Improved control structure to enhance user experience of smart phone (스마트 폰의 사용자 경험 증진을 위한 컨트롤 구조개선)

  • Lee, Youngju
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.13 no.4
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    • pp.163-170
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    • 2017
  • As the usage of smart phones continues to increase, the control UI, which users have to continue to use, sometimes finds a heavy burden on users. Therefore, in this study, we have studied the control user interface structure along with the theoretical background of the control user interface, and we have studied the role and usage of the control component based on it. Typical commonly used controls are button controls for transmission, selection controls for various selections, link controls for navigation, text controls for inputting characters, indicator controls for feedback on progress, A message control that displays information about warnings and errors, and a window control such as a dialog box. The structure of the control should be designed according to the use of the separated control to help the user efficiently use the control user interface. Based on the analysis of the theoretical usage of representative components belonging to the separated controls, we presented a new and correct way to use the control to improve the user experience. The use of improved control components will help to design the control structure efficiently and to improve the user experience.

Research of Home Application Model for Implementation of Home Automation Server

  • Kim, Yu-Chul;Kim, Hyo-Sup;Lee, Guhn-Song;Cho, Young-Jo
    • 제어로봇시스템학회:학술대회논문집
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    • 2001.10a
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    • pp.70.2-70
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    • 2001
  • This paper presents an application model for home automation control. In this work, we propose home application scenarios that are suitable for the home life style and design a control structure integrating various home automation functions, such as lightning, heating, cooling, security, fire protection, telemetering, entertainment and communication. State-of-the-art wired/wireless home networks such as Bluetooth, LonWorks, IEEE1394 and PLC(Power Line Communication) are included in the control structure.

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The Effectiveness of Capital Controls and Macroprudential Measures

  • JUNYONG LEE;KYOUNGHUN LEE;FREDERICK DONGCHUHL OH
    • KDI Journal of Economic Policy
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    • v.45 no.4
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    • pp.1-22
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    • 2023
  • We review the literature on the effectiveness of capital controls and macroprudential measures. First, we explain the purposes and examples of capital controls and macroprudential policies. We then analyze various theoretical models and empirical findings from prior studies that investigate the effectiveness of each instrument. Moreover, we review several studies that directly compare the two instruments and discuss whether policymakers should implement capital controls or macroprudential measures to overcome financial crises. Finally, based on a discussion of the findings of previous studies, we suggest several possible avenues for future research.

Development and Evaluation of Smart Secondary Controls Using iPad for People with Hemiplegic Disabilities

  • Song, Jeongheon;Kim, Yongchul
    • Journal of the Ergonomics Society of Korea
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    • v.34 no.2
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    • pp.85-101
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    • 2015
  • Objective: The purpose of this study was to develop and evaluate smart secondary controls using iPad for the drivers with physical disabilities in the driving simulator. Background: The physically disabled drivers face problems in the operation of secondary control devices that accept a control input from a driver for the purpose of operating the subsystems of a motor vehicle. Many of conventional secondary controls consist of small knobs or switches that physically disabled drivers have difficulties in grasping, pulling or twisting. Therefore, their use while driving might increase distraction and workload because of longer operation time. Method: We examined the operation time of conventional and smart secondary controls, such as hazard warning, turn signal, window, windshield wiper, headlights, automatic transmission and horn. The hardware of smart secondary control system was composed of iPad, wireless router, digital input/output module and relay switch. We used the STISim Drive3 software for driving test, customized Labview and Xcode programs for interface control of smart secondary system. Nine subjects were involved in the study for measuring operation time of secondary controls. Results: When the driver was in the stationary condition, the average operation time of smart secondary devices decreased 32.5% in the normal subjects (p <0.01), 47.4% in the subjects with left hemiplegic disabilities (p <0.01) and 38.8% in the subjects with right hemiplegic disabilities (p <0.01) compared with conventional secondary devices. When the driver was driving for the test in the simulator, the average operation time of smart secondary devices decreased 36.1% in the normal subjects (p <0.01), 41.7% in the subjects with left hemiplegic disabilities (p <0.01) and 34.1% in the subjects with right hemiplegic disabilities (p <0.01) compared with conventional secondary devices. Conclusion: The smart secondary devices using iPad for people with hemiplegic disabilities showed significant reduction of operation time compared with conventional secondary controls. Application: This study can be used to design secondary controls for adaptive vehicles and to improve the quality of life of the people with disabilities.