• Title/Summary/Keyword: Engineering Accounting

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A Study on Device Authentication Technology in AAA Mechanism of Mobile Environment (모바일 환경의 AAA 메커니즘에서 디바이스 인증 기술에 관한 연구)

  • Park, Jong-Hyuk
    • Journal of Advanced Navigation Technology
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    • v.12 no.5
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    • pp.444-450
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    • 2008
  • With the advancement of the mobile device and arrival of the integrated wired/wireless environments, the damand for services accessible by mobile devices is rapidly increasing. However, unlike existing wired networks, communication in wireless networks has many weaknesses. Therefore, research and development into an appropriate security technology has reached a critical stage, as combined wired/wireless environments emerge. Therefor, in this paper, we propose that device authentication technology in AAA (Authentication, Authorization, Accounting) mechanism of Mobile environment for secure service offer.

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Development of an integrated system for AI counseling and diagnostic test to prevent school violence. (학교폭력 예방을 위한 AI 상담 및 진단 테스트 통합 시스템 개발)

  • Kim, Hyorim;Jeong, Yewon;Hong, Eunhye;Kim, Myeoungseob
    • Proceedings of the Korea Information Processing Society Conference
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    • 2021.11a
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    • pp.1120-1123
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    • 2021
  • 학교폭력 피해 사례는 꾸준히 증가하는 반면 학교폭력 예방의 대안으로 실시되고 있는 앱/웹 시스템으로는 통합성의 연계에 어려움이 있어 문제점으로 나타나고 있다. 본 논문에서 구현한 학교 폭력 예방 통합 앱 시스템은 학교폭력 진단 테스트, AI 상담, 일기장, 게시판, 교화 프로그램 영상 시청 기능을 제공함으로써 이런 문제점들을 보완하였다. 또한, 진단 테스트와 상담 내용의 신뢰성을 확보하기 위해 상담 센터의 검증을 받았다. 해당 시스템의 활용을 통해 학교폭력 예방 교육의 효과를 기대할 수 있다.

Network analysis using frequency of cross-citation and comparing citation index of accounting journals (회계학 관련 학술지의 인용지수 비교 및 상호인용 빈도를 이용한 네트워크 분석)

  • Choi, Kyoung-Ho;Oh, Hee-Hwa;Kwag, Hee-Jong
    • Journal of Digital Convergence
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    • v.12 no.2
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    • pp.143-149
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    • 2014
  • Currently, despite the quantitative growth of domestic journal, objective and metric criterion to evaluate the contents and quality of those journals is inadequate. As a result, depending on a foreign citation index like SCI to evaluate the research result is causing some problems such as, thesis of an excellent standard being presented and published in foreign countries, thus, neglecting journals written in Korean. Hereat, the Korea Citation Index(KCI) is constructing a database of the journals published by academic associations; scientific paper information, articles information, and bibliographic, analyzing the quoting relation. Consequently, KCI is providing the basic information and the corresponding quoting relations of journals and papers on its webpage. This study compares the impact level of domestic accounting related journals by KCI and analyzes the network among journals using the cross-citation frequency from a social network analysis point of view. As a result, Accounting-related journals are now more desirable than the location in order to have a variety of interdisciplinary research needs to be encouraged. Through this exchange of other disciplines and actively made, which is the phase of apparent accounting-related journals expect to be greatly enhanced looks.

Analysis of Structural Reliability under Model and Statistical Uncertainties: a Bayesian Approach

  • Kiureghian, Armen-Der
    • Computational Structural Engineering : An International Journal
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    • v.1 no.2
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    • pp.81-87
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    • 2001
  • A framework for reliability analysis of structural components and systems under conditions of statistical and model uncertainty is presented. The Bayesian parameter estimation method is used to derive the posterior distribution of model parameters reflecting epistemic uncertainties. Point, predictive and bound estimates of reliability accounting for parameter uncertainties are derived. The bounds estimates explicitly reflect the effect of epistemic uncertainties on the reliability measure. These developments are enhance-ments of second-moment uncertainty analysis methods developed by A. H-S. Ang and others three decades ago.

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A design of discrete-time integral controllers under skewed sampling

  • Ishihara, Tadashi;Guo, Hai-Jiao;Taketa-Hiroshi
    • 제어로봇시스템학회:학술대회논문집
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    • 1993.10b
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    • pp.428-433
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    • 1993
  • First, we propose a transparent and efficient design of discrete-time integral controllers accounting sampling skew. Based on the proposed controller, we derive a state-space representation of doubly coprime factorization including integral action. The representation is then used to obtain a convenient state-space parametrization of discrete-time two-degree-of-freedom integral controllers acconting sampling skew.

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The stability of semi-rigid skeletal structures accounting for shear deformations

  • Gorgun, Halil
    • 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 Impact of Mergers on the Financial Performance of Jordanian Public Shareholding Companies

  • AYOUSH, Maha;RABAYAH, Hesham;JIBREEL, Thaer
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.10
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    • pp.751-759
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    • 2020
  • This study examines the impact of mergers on the financial performance of the Jordanian public shareholding companies. The study employs data collected for a sample of 10 Jordanian non-financial public firms that were engaged in legal horizontal merger deals between 2000 and 2013. The data was collected from the published annual financial reports of the merging companies and comparative companies for three years before the merger and three years after the merger. Event study methodology was applied to examine the data. Four measures of financial performance (FP) were used, which are return on assets (ROA), return on equity (ROE), earnings per share (EPS), and net profit margin (NPM). Two methods were used in the analysis - the change model and the intercept model using financial performance raw data and industry-adjusted data. The findings in general showed no significant impact of mergers on the financial performance of merging firms using the change model. However, by using the intercept model, significant impact of mergers on the financial performance was found on the sample of the study. The significant impact was found for mergers on the raw ROE of the merging firms, and on the ROA and NPM of the industry-adjusted firms.

An Improved Cost Management Method for ERP System (ERP시스템의 원가 운영 개선 방안)

  • Ahn, Min-Sub;Park, Dong-Gyu
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.14 no.4
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    • pp.795-802
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    • 2010
  • Currently, the business environment has been rapidly changed due to the fast globalization and development of information technology. Therefore, many companies are trying to change their management system by improving their own decision making systems and innovations. Many domestic enterprises are introducing or considering the ERP system. In the field of ERP management accounting, there are many auxiliary functions for helping efficient internal management analysis for company. In this paper, we proposed and developed an improved method for minimize the variance between standard cost and actual cost of materials of the company. In this method we proposed efficient ERP cost management system considering current cost component including currency and actual material cost and overhead costs.

Estimation of Travel Time in Natural River and Dam Outflow Conditions Considering Rainfall Conditions and Soil Moisture Accounting (강우조건과 토양함수상태를 고려한 자연하천과 댐 방류량 조건에서의 도달시간 산정)

  • Kim, Dong Phil;Kim, Kyoung Ho
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.38 no.4
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    • pp.537-545
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    • 2018
  • Determination of the time parameters such as the travel time in the design flood is very important. The travel time is mainly used for flood and river management, and the travel time of non flood season is used for maintenance flow and management of the river. Estimation of travel time for natural rivers is mainly based on the geomorphological factors of the basin. In addition to the topographical factors, the travel time is calculated by considering the factors of the runoff curve, velocity and rainfall intensity. However, there is no study on the estimation of travel time considering both the rainfall condition and the soil moisture accounting by the frequency period. Therefore, the travel time calculation is divided into the case of setting the Hwanggang Dam and the Imjin bridge water level station of Imjin river as the natural river considering rainfall condition by the frequency period and the soil moisture accounting, and the case of traveling the Imjin bridge water level station according to the condition of outflow of the Hwanggang Dam. For the sections set as natural rivers, the results were verified by comparing with the newly developed travel time calculation method. Based on the results, the travel times of the Hwanggang Dam outflow conditions were calculated. The time to travel in this study can be secured flood control of the Imjin river basin and time to prepare for danger when outflowing the the Hwanggang Dam.