• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.833-849
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• 2021

Cloud accounting represents a new area of accounting information systems. Past research has often focused on accounting information systems and its antecedents, rather than factors that adopt cloud accounting system. The purpose of this paper is to explain the factors that influence the adoption of cloud accounting in the financial sectors. This paper applied the technology acceptance model (TAM), technology-organization-environment, and the De Lone and Mc Lean model, coupled with proposed factors relevant to cloud accounting. The proposed model was empirically evaluated using survey data from 187 managers (financial managers, IT department managers, audit managers, heads of accounting departments, and head of internal control departments) in Jordanian bank branches. Based on the SEM results, top management support, organizational competency, service quality, system quality, perceived usefulness, and perceived ease of use had a positive relationship with the intention of using cloud accounting. Cloud accounting adoption positively affected cloud accounting usage. This paper contributes to a theoretical understanding of factors that activate the adoption of cloud accounting. For financial firms in general the results enable them to better develop cloud accounting framework. The paper verifies the factors that affect the adoption of cloud accounting and the proposed cloud accounting model.

• Journal of the Korean Society of Industry Convergence
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• v.25 no.6_2
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• pp.1003-1008
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• 2022

This paper proposes a method related to fault tolerance operation and characteristic analysis of asymmetric 6-phase permanent magnet synchronous motor. In general, motor drive systems with multi-phase structures can be continuously operated despite a reduction of power and speed by using a phase changeover or control techniques according to the failures. As a result, it is widely used in industrial fields such as aviation and defense, which require high efficiency and high reliability. In this paper, the second order ripple of the electrical fundamental freuqnecy occurs in the dq-axis currents of the synchronous coordinate system through mathematical analysis according to the switch open of the dual 3-phase inverter. Therefore, the fault tolerant operation method is presented by applying the fault detection method with a constant cycle for continuous operations. The effectiveness of the proposed fault tolerance operation method is verified through the several experiments.

• Steel and Composite Structures
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• v.48 no.2
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• pp.191-206
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• 2023

The present research investigates how micromechanical models affect the behavior of Functionally Graded (FG) plates under different boundary conditions. The study employs diverse micromechanical models to assess the effective material properties of a two-phase particle composite featuring a volume fraction of particles that continuously varies throughout the thickness of the plate. Specifically, the research examines the vibrational response of the plate on a Winkler-Pasternak elastic foundation, considering different boundary conditions. To achieve this, the governing differential equations and boundary conditions are derived using Hamilton's principle, which is based on a four-variable shear deformation refined plate theory. Additionally, the Galerkin method is utilized to compute the plate's natural frequencies. The study explores how the plate's natural frequencies are influenced by various micromechanical models, such as Voigt, Reuss, Hashin-Shtrikman bounds, and Tamura, as well as factors such as boundary conditions, elastic foundation parameters, length-to-thickness ratio, and aspect ratio. The research results can provide valuable insights for future analyses of FG plates with different boundaries, utilizing different micromechanical models.

• Advances in nano research
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• v.15 no.3
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• pp.253-261
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• 2023

This study investigates the application of nano-composite materials in physical education, specifically focusing on improving the performance of sports hall flooring. The research centers on carbon nanotube reinforced polyvinyl chloride (PVC) composites, which offer enhanced mechanical properties and durability. The incorporation of carbon nanotubes as reinforcements in the PVC matrix provides notable benefits, including increased strength, improved thermal stability, electrical conductivity, and resistance to fatigue. The key parameters examined in this study are the weight percentage of carbon nanotubes and the temperature during the fabrication process. Through careful analysis, it is found that higher weight percentages of carbon nanotubes contribute to a more uniform dispersion within the PVC matrix, resulting in improved mechanical properties. Additionally, higher fabrication temperatures aid in repairing macroscopic defects, leading to enhanced overall performance. The findings of this study indicate that the utilization of carbon nanotube reinforced PVC composites can significantly enhance the strength and durability of sports hall flooring. By employing these advanced materials, the safety and suitability of physical education environments can be greatly improved. Furthermore, the insights gained from this research can contribute to the optimization of composite material design and fabrication techniques, not only in the field of physical education but also in various industries where composite materials find applications.

• Journal of the Korean Society for Heat Treatment
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• v.37 no.3
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• pp.128-137
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• 2024

In this study, the carburizing heat treatment process used in aircraft gear manufacturing was compared with the general carburizing heat treatment process using AISI 9310 steel. The process of carburizing followed by slow cooling, and then quenching after austenitizing(Process A) showed less compressive residual stress and less retained austenite in the surface layer compared to the process of quenching directly after carburizing(Process B). In prpcess B, there was a large amount of retained austenite when quenched immediately after carburization, and when treated with subzero, martensite rapidly increased and the compressive residual stress increased significantly, but at the same time, there is a risk of cracking due to severe expansion in volume. Therefore, in the case of aviation parts, it is believed that a step-by-step heat treatment cycle was adopted to ensure stability against heat treatment cracks. As a result of the final tempering after sub-zero treatment, the A process specimen showed a deeper effective case depth and HV700 depth and a higher hardness value above HV700 than the B process specimen.

• Journal of Research and Publication Ethics
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• v.5 no.2
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• pp.11-16
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• 2024

Purpose: This study aims to investigate and identify the current awareness of plagiarism among university students in their assignments and find ways to take measures against it. This study can be used as a basis for plagiarism prevention education for instructors and learners at universities, as well as for providing standards for plagiarism in assignment design and for dealing with distrust and conflict among students due to plagiarism. Research design, data and methodology: This study was conducted in July 2024 with a survey of 347 students majoring in aviation and tourism at a university in the Chungcheong-do region. In order to investigate the current status and perception of plagiarism in college students' class work, this study referred to previous studies on plagiarism among college students and conducted a questionnaire consisting of 22 questions, including 3 questions on general matters, 7 questions on plagiarism perception, 5 questions on reasons for plagiarism, and 7 questions on research ethics experience. Results: In the survey results through this study, it was found that most of the university students were aware of the concept of plagiarism, but more students were unable to accurately distinguish the recognition of specific content such as citations. The reason for plagiarism in assignments was found to be the easiest to use Internet data. Regarding the research ethics experience, it was found that most of the students lacked experience at school or during class.

• The Journal of the Korea Contents Association
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• v.16 no.10
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• pp.163-174
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• 2016

This study is intended to check the empathy and cultural competence of female college students majoring in aviation and tourism service. The number of study subjects was 274. And the descriptive statistics, t-test, ANOVA, Scheffe test, and pearson correlation coefficient of data was analyzed through SPSS 20.0. According to the results of study, an average mark of empathy was $3.72{\pm}0.35$, and an average mark of cultural competence was $3.48{\pm}0.47$. When the level of difference in empathy and cultural competence was examined according to the general characteristics, the level of empathy showed a significant difference in the purpose of visiting foreign countries and foreign language skills. And the level of cultural competence showed a significant difference in religion, foreign language skills, foreign friend, experience in international exchange, experience in cultural education abroad, a method of cultural education abroad, and a necessity for cultural education abroad. With regard to correlation, there was a positive correlation between empathy and cultural competence(r=.425, p<.001). And in case of sub-attribute, it was shown that the cognitive factor and emotional factor of empathy has a positive correlation with cultural competence. It was verified that an education plan making it possible to improve cultural competence is required by checking a mutual relationship between empathy and cultural competence through these study results.

• Journal of Distribution Science
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• v.14 no.5
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• pp.51-57
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• 2016

Purpose - In the year of 2015 and 2016, one of the items that got attention in CES was a drone. It has been 100 years since a drone emerged, but most were used for military purposes. As its use became diverse as of 2010, it got attention of the general public. In Korea, it was in 2011 that a drone was known to the public through an aerial video shooting for television program. This study tried to come up with suggestions by comparing domestic with overseas cases, and tried to consider the related technologies and systems with applying the role of drones in logistics service. Research design, data, and methodology - The overseas cases were regarded as drone's logistical purpose. The Prime Air service by US Amazon is still not commercialized and under pre-testing due to Federal Aviation Regulations, although it started in 2013. In Germany, DHL succeeded in delivering service testing which is called Parcelcopter, but it is not commercialized yet. Other than these, there are more attempts to prepare logistics service in China with Taobao, in France with Geopost's test, and in Africa. In Korea, CJ Korea Express tested delivery with a self-developed drone Results - In order to study for utilizing drones for logistics as the prerequisites, some overseas and domestic cases, which are currently considered, were reviewed. Also, the technologies and institutional requirements to commercialize drones for logistical purpose were reviewed. The reasons for using drones in logistics is to ensure the price competitiveness by reducing cost. The empirical test also will be needed because drone pilot areas are designated by ministry of land, infrastructure and transport. Conclusions - In order to utilize drones in logistics and foster the industry, this study would like to suggest the followings. First of all, size of drones for logistics needs to be fixed and their operating system should be standardized. Centralized investment resources are needed through standardization to ensure the market occupancy. Secondly, it is necessary to get the converged businesses that do research, develop and commercialize drones with the investment of private sector. Example can be found in Korea aerospace Industries. We can respond to the rapid growth of the market with intensive investing by integrating the private sector investment. Thirdly, institutional arrangements are needed to be established quickly. In the case of high-technologies like drones, institutional support often does not follow the rapid development of the technology. The problems can be found in securing drones-only airspace, creating drone-specialized pilot's license, matters related to remote controller and complementary regulations for drones in Aviation Act. If these regulations are not prepared or complemented at the right timing, technologies cannot be commercialized even though the development is completed. Fourthly, there is a need to secure the transparency regarding possible privacy and personal information protection problem while operating drones. Finally, in order to foster this new industry, government should focus on supporting R&D more in the long term than short term outcomes.

• The Korean Journal of Air & Space Law and Policy
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• v.20 no.2
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• pp.235-251
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• 2005

German working hour law of 1994(Arbeitszeitgesetz) provides maximum working hour as 8 hours a day and 48 hours per week. The law provides that minimum 11 hours rest-time is required between the end of a day's work and the beginning of the next day's work. Namely, the hour that the workers are put under commanding of the user is restricted within 13 hours per day. In the meantime, article 5, 7, 14, and 15 of the law have some letting the exceptional provisions regarding the working hour and rest-time of flight crew, and 2nd administrative order for the aviation transportation business owner, which is established based on such exceptional provisions(2.DV LuftBO), provides the working hour and rest-time of flight crew quite in detail. The administrative order is detailed quite regarding block time, flight working hour, and rest-time. So, it does not need to interpret additionally. Airlines in Korea should observe the both Labor Standard Act applying to general workers and Aviation Act focused on flight crew, so it is difficult that airlines manages working hour and rest-time of the flight crew efficiently. Therefore, it is desirable that our country refers to and considers adopting this legislation method of Germany which regulates working hour and rest-time of flight crew in detail in the 2.DV LuftBO.

• The Korean Journal of Air & Space Law and Policy
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• v.19 no.1
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• pp.79-107
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• 2004

Shielding theory is to allow the construction of a structure that would be shielded by existing permanent structures even thought such structure extends above the height limits prescribed for such zones. This theory is mentioned as recommended practices in ICAO Annex, and is adopted, with modification, in the current Military Airbase Law, amended in August 26th 2002. However, the Military Airbase Law adopts shielding standard allowing 45 meters uniformly, which is a unique standard compared to other countries shielding guideline. The basic principle in applying the shielding theory is, after considering the circumstances of location of shielded structure, whether such structure has physical effect on aeronautical operations. Based upon the basic principle of shielding theory, the uniform application of shielding standard in the Military Airbase Law would undermine the safety of aeronautical operations. This article is to review subsection 2 of section 8 of the Military Airbase Law, which adopts modified shielding theory, and is to suggest better guideline. From a comparative analysis perspective, shielding guidelines of ICAO and other countries will be discussed. Based upon this discussion, the general problems of shielding theory and the specific problems in the Military Airbase Law will be examined. Finally, this article suggests the case-by-case application of shielding theory, considering circumstances of location, for the purpose of ensuring aviation safety.