• International Journal of Precision Engineering and Manufacturing-Green Technology
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• 제5권5호
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• pp.571-581
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• 2018

In the present study, monitoring of elliptical vibration cutting process by utilizing internal data in the ultrasonic elliptical vibration device without external sensors such as a dynamometer and displacement sensor is investigated. The internal data utilized here is the change of excitation frequency, i.e. resonant frequency of the device, voltages applied to the piezoelectric actuators composing the device, and electric currents flowing through the actuators. These internal data change automatically in the elliptical vibration control system in order to keep a constant elliptical vibration against the change of the cutting process. Correlativity between the process and the internal data is described by using a vibration model of ultrasonic elliptical vibration cutting and verified by several experiments, i.e. planing and mirror surface finishing of hardened die steel carried out with single crystalline diamond tools. As a result, it is proved that it is possible to estimate the elements of elliptical vibration cutting process, e.g. tool wear and machining load, which are important for stable cutting in such precision machining.

• 대한원격탐사학회:학술대회논문집
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• 대한원격탐사학회 2003년도 Proceedings of ACRS 2003 ISRS
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• pp.1343-1345
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• 2003

An internal wave observation experiment by SAR in South China Sea is described. Two scenes of Radarsat ScanSAR images were acquired. Internal solitary waves are found in all the two images. It is concluded that these internal waves are generated in Bashi channel. Relationship between internal wave generation and tide is studied based on analyzing of tidal data of Legaspi in Philippine. Using ocean environmental data of this sea area internal waves’ amplitude and wave speed are detected by SAR images.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.271-283
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• 2021

This article provides empirical evidence on factors of internal audit (IA) characteristics affecting the internal audit effectiveness in steel enterprises in Vietnam. The study uses data from survey obtained from 114 responses representing owners, managers, and internal auditors from 38 steel enterprises in Vietnam for period from 2018 to 2019. Data collected is firstly checked with Cronbach's Alpha, then the EFA test, and the model linear regression is used to test the relationship between internal audit characteristics and internal audit effectiveness. Results reveal that internal audit effectiveness in steel enterprises in Vietnam is influenced by various internal factors, including the size of internal audit, the scope of internal audit, the capacity of internal auditors, the independence of internal auditor, and the operational bases and methods of internal audit. Based on the research results, the paper makes six recommendations: strengthening operational basis of IA; increasing the independence of IA; increasing the size and capacity of IA staff; expanding and not underestimate the scope of IA; and reforming the internal governance structure. These proposed recommendations could be applied, not only for steel companies in Vietnam, but also for other companies in Vietnam or other companies in jurisdictions that have similar conditions.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제9권11호
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• pp.4662-4679
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• 2015

Currently, the leakage of internal information has emerged as one of the most significant security concerns in enterprise computing environments. Especially, damage due to internal information leakage by insiders is more serious than that by outsiders because insiders have considerable knowledge of the system's identification and password (ID&P/W), the security system, and the main location of sensitive data. Therefore, many security companies are developing internal data leakage prevention techniques such as data leakage protection (DLP), digital right management (DRM), and system access control, etc. However, these techniques cannot effectively block the leakage of internal information by insiders who have a legitimate access authorization. The security system does not easily detect cases which a legitimate insider changes, deletes, and leaks data stored on the server. Therefore, we focused on the insider as the detection target to address this security weakness. In other words, we switched the detection target from objects (internal information) to subjects (insiders). We concentrated on biometrics signals change when an insider conducts abnormal behavior. When insiders attempt to leak internal information, they appear to display abnormal emotional conditions due to tension, agitation, and anxiety, etc. These conditions can be detected by the changes of biometrics signals such as pulse, temperature, and skin conductivity, etc. We carried out experiments in two ways in order to verify the effectiveness of the emotional recognition technology based on biometrics signals. We analyzed the possibility of internal information leakage detection using an emotional recognition technology based on biometrics signals through experiments.

• Clinical Endoscopy
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• 제56권3호
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• pp.325-332
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• 2023

Background/Aims: Administrative databases provide valuable information for large-cohort studies. This study aimed to evaluate the diagnostic accuracy of an administrative database for resected gastric adenomas. Methods: Data of patients who underwent endoscopic resection for benign gastric lesions were collected from three hospitals. Gastric adenoma cases were identified in the hospital database using International Classification of Diseases (ICD) 10-codes. The non-adenoma group included patients without gastric adenoma codes. The diagnostic accuracy for gastric adenoma was analyzed based on the pathological reports of the resected specimen. Results: Among 5,095 endoscopic resections with codes for benign gastric lesions, 3,909 patients were included in the analysis. Among them, 2,831 and 1,078 patients were allocated to the adenoma and non-adenoma groups, respectively. Regarding the overall diagnosis of gastric adenoma with ICD-10 codes, the sensitivity, specificity, positive predictive value, and negative predictive value were 98.7%, 88.5%, 95.2%, and 96.8%, respectively. There were no significant differences in these parameters between the tertiary and secondary centers. Conclusions: Administrative codes of gastric adenoma, according to ICD-10 codes, showed good accuracy and can serve as a useful tool to study prognosis of these patients in real-world data studies in the future.

• 복식
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• 제54권6호
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• pp.1-12
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• 2004

Price is one of the most important components of marketing mix. For consumers, price is an always-existing cue and definite evaluation criteria. However, information on price is meaningful only when it is perceived. Sources of price perception can be the actual retail price at the selling point, the internal reference price expected by consumers for a certain clothing product, and the external reference price advertised by marketer such as the price before mark-down. The purpose of this study was to investigate the influence of internal reference price on consumers' purchasing process of clothing products. A questionnaire including clothing stimuli was developed in order to assess consumers' internal reference price level. Usable data from 680 adult female urban residents were used for data analysis. Results indicated that consumers with relatively lower internal reference price tend to react low-price focused external reference price and use discount stores and unit price promotions. Consumers with relatively higher internal reference price advertisement are likely to have higher level of education, tend to infer price information to higher quality or prestige of products, and purchase clothing with regular retail price or coupons.

• 경영과학
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• 제21권1호
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• pp.57-76
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• 2004

The development of informational technology has lead to a sharp change in not only the existing way of operations and management, but the way of human life or thinking as well. Those shifts of the paradigm in information technology have also affected Individuals to the organizational structure. A series of unexpected problems was, however, accompanied by the advance in informational technology, which had broaden its own area of application. Those problems include the losses of property or data the malfunction of systems and their wastefulness would result in, continuous increases in computer crimes, reliability and efficiency of the functional process with the development of information systems, such as the processing problems of inaccurate data, economical issues, and subjects related to safety, as interruptions of privacy, which would result from lots of one's exposure to the drains of personal information. Accordingly, Auditors' roles of information systems, for now, is more important than anything else in that they are responsible for the objective assessment of relevance and effectiveness of internal control systems under the environment of information systems. The objective of the study is, so as to obtain safety of information systems： First, to provide data to line-design internal control systems after finding internal control factors to prevent and eliminate the risks of information systems. Second, to evaluate the priorities of internal control factors with their effective management being considered as the key to settle the problems of risks of information systems. Third, to discriminate what factors affect In evaluating the relative degrees of Importance of internal control factors.

• 산경연구논집
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• 제10권12호
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• pp.35-42
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• 2019

Purpose : This study examines The impact of human resource investment in internal control on stock price crash risk. Effective internal control ensures that information provided is complete and accurate, financial statements are reliable. By overseeing management, internal control systems can reduce agency costs between management and outside parties. In Korea, firms have to disclose information about internal control systems. The working experience of human resources in internal control systems is also provided for interested parties. If a firm hires more experienced internal control personnel, it can better facilitate the disclosure of information. Prior studies reported that information asymmetry between managers and investors increases future stock price crash risk. Therefore, the longer working experience internal control personnel have, the lower probability stock crashes have. Research design, data and methodology : This study analyzed the association between the working experience of internal control personnel and crash risk using regression analysis on KOSPI listed companies for fiscal years 2016 through 2017. The sample consists of 1,034 firm-years of non-financial firms whose fiscal year end on December 31. Career spanning data of internal control personnel was collected from internal control reports. The professionalism(IC_EXP) was measured as the logarithm of the average working experience of internal control personnel in months. Negative conditional skewness(NSKEW) and down-to-up volatility (DUVOL) are used to measure firm-specific crash risk. Both measures are based on firm-specific weekly returns derived from the expanded market model. Results : We find that work experience in internal control environment is negatively related to stock price crashes. Specifically, skewness(NSKEW) and volatility (DUVOL) are reduced when firms have longer tenure of human resources in internal control division. The results imply that firms with experienced internal control personnel are less likely to experience stock price crashes. Conclusions : Stock price crashes occur when investors realize that stock prices have been inflated due to information asymmetry. There is a learning effect when internal control processes are done repetitively. Thus, firms with more experienced internal control personnel could manage their internal control more effectively. The results of this study suggest that firms could decrease information asymmetry by investing in human resources for their internal control system.

• 경영과학
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• 제12권2호
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• pp.129-146
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• 1995

As society's relience on computerized information systems to support a wide range of activities proliferates, the long recognized importance for adequate data quality becomes imperative. Furthermore, current trends in information systems such as dispersal of the data resource together with its management have increased the difficulty of maintaining suitable levels of data integrity. Especially, the importance of adequate accounting (transaction) data quality has been long recognized and many procedures (extensive and often elaborate checks and controls) to prevent errors in accounting systems have been introduced and developed. Nevertheless, over time, even in the best maintained systems, deficiencies in stored data will develop. In order to maintain the accuracy and reliability of accounting data at certain level, periodic internal checks and error corrections (internal audits) are required as a part of internal control system. In this paper we develop a general data quality degradation (error accumulation ) and cost model for an account in which we have both error occurrences and error amounts and provide a closed form of optimal audit timing in terms of the number of transactions that should occur before an internal audit should be initiated. This paper also considers the cost- effectiveness of various audit types and different error prevention efforts and suggests how to select the most economical audit type and error prevention method.

• 한국지능시스템학회논문지
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• 제22권4호
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• pp.425-428
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• 2012

We propose some properties for fuzzy hypotheses testing by the principle of the rate of internal division on delta-levels. By the rate of internal division, we show that the acceptance and rejection degree for fuzzy the fuzzy hypotheses and reduce the spread of the fuzzy variance with average of the center and left or right spread of fuzzy number data.