• The Journal of Asian Finance, Economics and Business
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• v.9 no.10
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• pp.265-275
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• 2022

In the current fast-growing market economy, the accounting-outsourcing trend of small and medium-sized enterprises is on the increase. Studies from both foreign and domestic sources have shown that many factors influence this decision. However, each country has different economic and political characteristics, so these factors and their degree of impact on accounting outsourcing also vary. This study aimed to determine the factors affecting the decision to outsource accounting activities of small and medium transport enterprises in Vietnam. A survey of 384 transport SMEs was conducted using the convenience sampling method. A personal interview with owners/managers/CFOs in 3 major cities of Vietnam based on a research review was conducted. The model examines the influence of many independent variables on accounting outsourcing. The multilinear regression analysis shows that the higher the Assets Specificity, the lower the degree of accounting outsourcing. In addition, the degree of outsourcing is positively and significantly related to frequency and trust in accountants. Besides, when we include control variables such as gender, administrative level, firm size, company age, education, and experience into the model. The results show that small and medium enterprises with limited resources should switch from the traditional internal accounting method to a professional accountant with external knowledge. Based on this study, the author proposes several implications for the accounting outsourcing of small and medium-sized transport enterprises in Vietnam to be more effective. Finally, this study also contributes to the basic knowledge of accounting outsourcing.

• The Journal of Advanced Prosthodontics
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• v.13 no.1
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• pp.46-54
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• 2021

Purpose. The design of the implant-abutment complex is thought to be responsible for marginal bone loss (MBL) and might affect the condition of the peri-implant tissues. This the present study aimed to evaluate the influence of the implant-abutment complex on MBL and the peri-implant tissues in partially edentulous patients treated with dental implants and determine the most advantageous design. Materials and Methods. A total of ninety-one endosseous implants with different designs of implant-abutment complex [tissue level-TL (n = 30), platform switch-PS (n = 18), and platform match-PM (n = 43)] were reviewed for MBL, Probing Pocket Depth (PPD) and Bleeding on Probing (BoP). MBL was calculated for first year of the insertion and the following years. Results. The median MBL for the PM implants (2.66 ± 1.67 mm; n = 43) in the first year was significantly higher than those for the other types (P=.033). The lowest rate of MBL (0.61 ± 0.44 mm; n = 18) was observed with PS implants (P=.000). The position of the crown-abutment border showed a statistically significant influence (P=.019) and a negative correlation (r=-0.395) on MBL. BoP was found significantly higher in PM implants (P=.006). The lowest BoP scores were detected in PS implants, but the difference was not significant (P=.523). The relation between PPD and connection type revealed no statistically significant influence (P>.05). Conclusion. Within the limitations of the present study, it may be concluded that PS implants seem to show better peri-implant soft tissue conditions and cause less MBL.

• The Journal of the Korea institute of electronic communication sciences
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• v.17 no.6
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• pp.1047-1054
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• 2022

With the advent of SDN, a next-generation network technology that separates the hardware and software areas of network equipment and defines the network using open source-based software, it solves the problems of complexity and scalability of the existing network system. It is now possible to configure a custom network according to the requirements. However, it has a structural disadvantage that a load on the network may occur due to a lot of control communication occurring between the controller and the switch, and many studies on network load distribution to effectively solve this have been preceded. In particular, in previous studies of load balancing techniques related to flow tables, many studies were conducted without consideration of flow entries, and as the number of flows increased, the packet processing speed decreased and the load was increased. To this end, we propose a new network load balancing technique that monitors flows in real time and applies dynamic flow management techniques to control the number of flows to an appropriate level while maintaining high packet processing speed.

• The Journal of the Convergence on Culture Technology
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• v.8 no.6
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• pp.749-755
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• 2022

Electricity is essential energy in modern society, such as being used in various industries. However, the rate of fires occurring on electric wiring to deal with it is very high. In this work, we implemented a system to predict the temperature change of an electric circuit through analysis using various regression models. To do so, we collected the temperature data of 27 types of magnetic switches which control electric circuits as well as trained the regression models by using the collected temperature data. In our experiments, we confirmed that the regression models can be trained at a sufficiently usable level since the difference between the actual temperature and predicted temperature is about 4℃. The results of our work will be useful to predict the temperature of electric circuits and preventing fires on them.

• Journal of the Korea Society of Computer and Information
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• v.14 no.4
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• pp.69-76
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• 2009

The construction of Internet IP-based Network is composed of router and switch models in a variety of companies. The construction by various models causes the complexity of the management and control as different types of CLI is used by different company to filter out abnormal traffics like worm, virus, and DDoS. To improve this situation, IETF is working on enacting XML based configuration standards from NETCONF working group, but currently few commands processing at the level of operation layer on NETCONF are only standardized and it's hard for unified control operation process between different make of system as different company has different XML command to filter out abnormal traffics. This thesis proposes ways to prevent abnormal attacks and increase efficiency of network by re-routing the abnormal traffics coming thru unified control for different make of systems into Sinkhole router and designing a control system to efficiently prevent various attacks after checking the possibility of including abnormal traffics from unified control operation.

• Journal of dental hygiene science
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• v.23 no.4
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• pp.343-350
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• 2023

Background: Digital panoramic dental X-ray equipment (PDX) is frequently used by patients and dental workers for diagnosis and examination in dental institutions; however, infection control has not been properly implemented. Therefore, in this study, we aimed to systematically review the potential risk of cross-infection in the dental environment by investigating the contamination level of general aerobic bacteria and Staphylococcus aureus, which are important in hospital infections, in PDX areas that people mainly contact. Methods: This survey was conducted from March to May 2023 and covered one general hospital, three dental hospitals, and nine dental clinics equipped with PDX. Bacteria samples were collected from the left-handle, right-handle, forehead support, and head side support as the patient's contact areas, as well as the X-ray exposure switch and left-click mouse button as the dental hygienist's contact areas of the PDX. The collected bacteria were spread on Petrifilm, and colonies formed after 48 hours of culture were counted. Results: General aerobic bacteria and S. aureus were detected in all areas investigated. Significant differences in bacterial counts between different regions of the PDX were observed in both groups (p<0.001). The detection rates of general aerobic bacteria (p<0.001) and S. aureus (p<0.001) were significantly higher in the contact areas of patients than those of dental hygienists. A positive correlation was observed between the forehead and the temple region in terms of general aerobic bacteria and S. aureus detection (r=1) (p<0.01). Conclusion: Taken together, the presence of many bacteria, including S. aureus, detected in PDX indicates that PDX has a potential cross-infection risk. Our results therefore highlight the need for the development of appropriate disinfection protocols for reusable medical devices such as PDX and periodic infection prevention training for hospital-related workers, including dental hygienists.

• Journal of the Korean Society of Industry Convergence
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• v.27 no.2_2
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• pp.437-443
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• 2024

The purpose of radiological Dispersal Device(RDD) is to kill people by explosives and to cause radiation exposure by dispersing radioactive materials. And It is a form of explosive that combines radioactive materials such as Co-60 and Ir-192 with improvised explosives. In this study, we tested and evaluated whether it was possible to read the internal structure of an explosive using X-rays in a radioactive explosive situation. The improvised explosive device was manufactured using 2 lb of model TNT explosives, one practice detonator, one 9V battery, and a timer switch in a leather briefcase measuring 41×35×10 cm³. The radioactive material used was the Co-60 source used in the low-level gamma ray irradiation device operated at the Advanced Radiation Research Institute of the Korea Atomic Energy Research Institute. The radiation dose used was gamma ray energy of 1.17 MeV and 1.33 MeV from a Co-60 source of 2208 Ci. The dose rates are divided into 0.5, 1, 2, and 4 Gy/h, and the exposure time was divided into 1, 3, 5, and 10 minutes. Co-60 source was mixed with the manufactured explosive and X-ray image reading was performed. As a result of the experiment, the X-ray image appeared black in all conditions divided by dose rate and time, and it was impossible to confirm the internal structure of the explosive. This is because γ-rays emitted from radioactive explosives have higher energy and stronger penetrating power than X-rays, so it is believed that imaging using X-rays is limited By blackening the film. The results of this study are expected to be used as basic data for research and development of X-ray imaging that can read the internal structure of explosives in radioactive explosive situations.

• Journal of Platform Technology
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• v.12 no.1
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• pp.12-31
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• 2024

Today, many countries around the world recognize the development of autonomous vehicles as a national growth engine, support technology development through various projects, and promote it as national policy. China and Korea are representative countries that are strongly promoting autonomous vehicle policies. The Chinese government's policy direction for self-driving cars focuses on support for fostering new industries. Korea has established mid- to long-term goals and plans to foster the future mobility industry as a key growth engine and is promoting these as a national task. Recently, China and Korea have established national pilot areas to test autonomous vehicle operation and are actively pursuing policies. We aim to compare and analyze the operation status of self-driving cars in China's Xiong'an New Area and South Korea's Sejong City and derive policy implications regarding self-driving cars, which are emerging as a key industry of the future. According to the analysis results, it was found that China's Xiong'an New District is ahead of Korea's Sejong City in terms of leader leadership. As a result, autonomous driving is being operated at the government-wide and national level in Xiong'an New Area. In terms of the driving force, in the case of Xiongan New Area, the policy is being promoted by companies centered on Baidu, and in the case of Sejong City, the policy is being promoted by the local government. As a result, it is estimated that Xiongan New Area will be able to reach commercialization before Sejong City. In the final policy proposal, it was proposed to break away from the existing government-led method and switch to a collaboration with the private sector and a private-led method.

• Journal of Animal Science and Technology
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• v.46 no.5
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• pp.773-782
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• 2004

The objective of this work was to establish an approaching method for TMR feeding system in the farm situation by testing the effects of herd-mix feeding system on the performance of lactating cows. Fifty six Holstein cows were fed for the experimental period of 16 months. Prior to test the herd-mix feeding system, animals were kept on conventional feeding system for 4 months, separate feeding of forage with concentrate, then provided 3 types of herd-mix rations formulated by mean level of energy concentration requirement of higher 1/2 ranker in each herd for remaining 12 months to compare the effect on milk yield performance of animals with conventional feeding system by using a switch-over method. The herd-mix feeding system influenced substantially upon the improvements of milk yield(P<0.01) and milk fat percentage(P<0.05). In all of lactational ages, milk yield and milk fat were enhanced by the herd-mix feeding system. Especially, actual milk yield(AMY) and milk fat in the 1st lactating cows, and AMY and 4.0% fat corrected milk yield(FCM) in the 2nd lactating cows were increased signiticantly by the herd-mix feeding system(P<0.05). In the early and mid-stage of lactation, the herd-mix feeding system showed higher AMY and FCM compared with the conventional feeding system although the milk fat was not different. AMY, milk fat and FCM in the late-stage of lactation were increased generally by the herd-mix feeding system. Especially, milk fat and FCM obtained by the herd-mix feeding system were significantly higher than those by the conventional feeding system(P<0.01). The herd-mix feeding system showed a good type of milking curve with a higher persistency of FCM(93.24%) than in conventional one(92.69%). The income over feed cost with the herd-mix feeding system was lA-fold higher than that with the conventional feeding method. In conclusion, the results of this work suggest that the herd-mix feeding system based on a correct level of energy concentration of TMR and well-determined feed ingredients increases not only milk yield of dairy herd by enhancing the performance of cows in early to mid stage of lactation with improved milk persistency but also gross income of dairy farm.

• Journal of Intelligence and Information Systems
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• v.24 no.1
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• pp.75-100
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• 2018

Mobile devices have become an important channel for news content usage in our daily life. However, online news content readers' resistance to online news monetization is more serious than other digital content businesses, such as webtoons, music sources, videos, and games. Since major portal sites distribute online news content free of charge to increase their traffics, customers have been accustomed to free news content; hence this makes online news providers more difficult to switch their policies on business models (i.e., monetization policy). As a result, most online news providers are highly dependent on the advertising business model, which can lead to increasing number of false, exaggerated, or sensational advertisements inside the news website to maximize their advertising revenue. To reduce this advertising dependencies, many online news providers had attempted to switch their 'free' readers to 'paid' users, but most of them failed. However, recently, some online news media have been successfully applying the Pay-What-You-Want (PWYW) payment model, which allows readers to voluntarily pay fees for their favorite news content. These successful cases shed some lights to the managers of online news content provider regarding that the PWYW model can serve as an alternative business model. In this study, therefore, we collected 379 online news articles from Ohmynews.com that has been successfully employing the PWYW model, and analyzed the comparative importance of systematic attributes of online news content on readers' voluntary payment. More specifically, we derived the six systematic attributes (i.e., Type of Article Title, Image Stimulation, Article Readability, Article Type, Dominant Emotion, and Article-Image Similarity) and three or four levels within each attribute based on previous studies. Then, we conducted content analysis to measure five attributes except Article Readability attribute, measured by Flesch readability score. Before conducting main content analysis, the face reliabilities of chosen attributes were measured by three doctoral level researchers with 37 sample articles, and inter-coder reliabilities of the three coders were verified. Then, the main content analysis was conducted for two months from March 2017 with 379 online news articles. All 379 articles were reviewed by the same three coders, and 65 articles that showed inconsistency among coders were excluded before employing conjoint analysis. Finally, we examined the comparative importance of those six systematic attributes (Study 1), and levels within each of the six attributes (Study 2) through conjoint analysis with 314 online news articles. From the results of conjoint analysis, we found that Article Readability, Article-Image Similarity, and Type of Article Title are the most significant factors affecting online news readers' voluntary payment. First, it can be interpreted that if the level of readability of an online news article is in line with the readers' level of readership, the readers will voluntarily pay more. Second, the similarity between the content of the article and the image within it enables the readers to increase the information acceptance and to transmit the message of the article more effectively. Third, readers expect that the article title would reveal the content of the article, and the expectation influences the understanding and satisfaction of the article. Therefore, it is necessary to write an article with an appropriate readability level, and use images and title well matched with the content to make readers voluntarily pay more. We also examined the comparative importance of levels within each attribute in more details. Based on findings of two studies, two major and nine minor propositions are suggested for future empirical research. This study has academic implications in that it is one of the first studies applying both content analysis and conjoint analysis together to examine readers' voluntary payment behavior, rather than their intention to pay. In addition, online news content creators, providers, and managers could find some practical insights from this research in terms of how they should produce news content to make readers voluntarily pay more for their online news content.