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Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia

  • SUMARYATI, Anna;PRAPTIKA NOVITASARI, Eka;MACHMUDDAH, Zaky
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.10
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    • pp.795-802
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    • 2020
  • This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to explain that there is a link between the society as the principal and the government as the agent. Compliance theory is a theory, which states that every agency is obliged to comply with regulations because the law-drafting authority has the right to dictate behavior. The population in this study were employees of the financial division of local government organizations in one of the districts in Central Java, Indonesia. The total samples in this study was 106 respondents. The data used are primary data taken from distributing questionnaires to respondents. The method of analysis used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that HR competency has an effect on the quality of FS; however, the application of AIS and internal control system has no effect on the quality of FS. The implication of this research underlines the importance of HR competency to improve the quality of local government FS.

Virus Detection Method based on Behavior Resource Tree

  • Zou, Mengsong;Han, Lansheng;Liu, Ming;Liu, Qiwen
    • Journal of Information Processing Systems
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    • v.7 no.1
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    • pp.173-186
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    • 2011
  • Due to the disadvantages of signature-based computer virus detection techniques, behavior-based detection methods have developed rapidly in recent years. However, current popular behavior-based detection methods only take API call sequences as program behavior features and the difference between API calls in the detection is not taken into consideration. This paper divides virus behaviors into separate function modules by introducing DLLs into detection. APIs in different modules have different importance. DLLs and APIs are both considered program calling resources. Based on the calling relationships between DLLs and APIs, program calling resources can be pictured as a tree named program behavior resource tree. Important block structures are selected from the tree as program behavior features. Finally, a virus detection model based on behavior the resource tree is proposed and verified by experiment which provides a helpful reference to virus detection.

A Novel Fault Detection Scheme for Voltage Fed PWM Inverter (전압형 PWM 인버터의 새로운 고장 검출 기법)

  • Yu, Ok-Sun;Park, Nam-Ju;Hyun, Dong-Seok
    • The Transactions of the Korean Institute of Power Electronics
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    • v.12 no.1
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    • pp.1-8
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    • 2007
  • This paper presents a new fault detection scheme for voltage fed inverter to improve the reliability of power electronic system, which is of paramount importance in the wide industrial applications. The proposed method is achieved by using voltage across lower switches in each phase under the switch fault condition. The reconfiguration method is achieved by the four-switch topology connecting a faulty leg to the middle point of DC-link using bidirectional switches. The proposed method has a simple algorithm and fast fault detection time. Therefore, normal operation of the system after faults is continuously achieved by reconfiguration of system topology. The superior performance of the proposed fault detection and tolerance method are proved by simulation.

Automatic In-Text Keyword Tagging based on Information Retrieval

  • Kim, Jin-Suk;Jin, Du-Seok;Kim, Kwang-Young;Choe, Ho-Seop
    • Journal of Information Processing Systems
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    • v.5 no.3
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    • pp.159-166
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    • 2009
  • As shown in Wikipedia, tagging or cross-linking through major keywords in a document collection improves not only the readability of documents but also responsive and adaptive navigation among related documents. In recent years, the Semantic Web has increased the importance of social tagging as a key feature of the Web 2.0 and, as its crucial phenotype, Tag Cloud has emerged to the public. In this paper we provide an efficient method of automated in-text keyword tagging based on large-scale controlled term collection or keyword dictionary, where the computational complexity of O(mN) - if a pattern matching algorithm is used - can be reduced to O(mlogN) - if an Information Retrieval technique is adopted - while m is the length of target document and N is the total number of candidate terms to be tagged. The result shows that automatic in-text tagging with keywords filtered by Information Retrieval speeds up to about 6 $\sim$ 40 times compared with the fastest pattern matching algorithm.

A Study on the perception of Korean Medicine Students' curriculum of Korean Medicine College (한의대생들의 교육과정 만족도 영향 요인 연구 - 전북지역 W대학교 한의과대학 재학생을 중심으로 -)

  • Park, Young Kyu;Lim, Kyu Sang
    • Herbal Formula Science
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    • v.29 no.4
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    • pp.253-266
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    • 2021
  • Objective : This is to analyze the factors affecting the satisfaction of curriculum at korean medicine college and suggest the direction of the curriculum reformation of korean medicine colleges. Method : The collected data were conducted multiple linear regression analysis using the SPSS ver.26 statistical program, using 'curriculum satisfaction' as a dependent variable after analyzing the frequency of each variable. Result : The average score for curriculum satisfaction at Korean Medicine college was 2.87 points, which was relatively low. The factors affecting the satisfaction of the curriculum were 'A favorable impression of Korean Medicine College of W University' β=0.351(p<.001), 'connectivity between major subjects' β=0.312(p<.001), 'duplex between major subjects' β=-0.163(p<.05), 'recognition of the importance of Chinese characters' β=0.114(p<.0.5). Conclusion : The curriculum of Korean Medicine College should first, be organized to allow students to be proud of themselves, second, the goal of education should set goals optimized for job competency, third, the content of learning should be consisted of student led problem based learning, fourth, the link between major subjects should be intensified, fifth, the clinical practice time should be expanded significantly and lastly the assessment evaluates the performance process.

The Impacts of Social Sustainability Practices on Supply Chain Performance: Mediating Role of Supply Chain Integration

  • DUONG, Ngoc-Hong;HA, Quang-An
    • Journal of Distribution Science
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    • v.19 no.11
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    • pp.37-48
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    • 2021
  • Purpose: The importance of sustainability in the supply chain has steadily risen in recent decades as a result of the growing awareness on the social issues. The purpose of this research is to examine the relationship between social sustainability practices and performance outcomes, as well as explore the mediating role of supply chain integration on that relationship. Research design, data and methodology: PLS-SEM model is developed to identify the impacts of sustainability on performance outcomes and the mediating role of supply chain integration. We received 285 responses from medium and large companies located in Vietnam, and after filtering, 206 responses were used for further analysis. Results: Our findings showed that sustainability impacts significantly on integration and performance in the supply chain. Moreover, the result indicates that supplier integration and internal integration mediate the relationship between social sustainability practices and supply chain performance, while customer integration mediation role was not found significant at all. Conclusions: Our results prove that social sustainability practices can link all the stakeholders and enhance collaboration. To maintain sustainable development, firms should embrace values of sustainability to improve the well-being, working condition, and healthcare of their employees as well as the advancement of local society.

A Meta-Analysis on the Effects of Activities Using Picture Books on Language Development in Young Children (그림책을 활용한 활동이 유아의 언어발달에 미치는 효과에 대한 메타분석)

  • Shim, Gyeong-Hwa;Lim, Yangmi;Park, Eun-Young
    • Korean Journal of Childcare and Education
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    • v.15 no.4
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    • pp.115-134
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    • 2019
  • Objective: This study was aimed to analyze the effects of activities using picture books for young children's language development and to identify factors that caused differences in these effects by applying meta-analysis. Methods: We conducted a homogeneity test of effect sizes on 21 Korean studies published in academic journals from 1990 to February 2018 and calculated the effect size by applying a random effect model. Additionally, we conducted a meta-ANOVA to investigate whether the effect sizes differed by types of language development, picture book activities, and environmental variables-such as place, time, and agent. Results: The results indicated that the effect sizes of the 21 studies were heterogeneous and the total effect size was 0.90, which was significantly large according to Cohen's standard. The effect sizes also varied by types of language development, picture book activities, and environmental variables. Conclusion/Implications: To increase the effects of activities using picture books for young children's language development, this study suggested the importance of picture book activities to be integrated with other play areas, teaching methods, and other print materials for the development of literacy abilities, and the link between home and early childhood education institutions.

Phytobiome as a Potential Factor in Nitrogen-Induced Susceptibility to the Rice Blast Disease

  • Jeon, Junhyun
    • Research in Plant Disease
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    • v.25 no.3
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    • pp.103-107
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    • 2019
  • Roles of nutrients in controlling plant diseases have been documented for a long time. Among the nutrients having impact on susceptibility/resistance to crop diseases, nitrogen is one of the most important nutrients for plant growth and development. In rice plants, excess nitrogen via fertilization in agricultural systems is known to increase susceptibility to the rice blast disease. Mechanisms underlying such phenomenon, despite its implication in yield and sustainable agriculture, have not been fully elucidated yet. A few research efforts attempted to link nitrogen-induced susceptibility to concomitant changes in rice plant and rice blast fungus in response to excess nitrogen. However, recent studies focusing on phytobiome are offering new insights into effects of nitrogen on interaction between plants and pathogens. In this review, I will first briefly describe importance of nitrogen as a key nutrient for plants and what changes excess nitrogen can bring about in rice and the fungal pathogen. Next, I will highlight some of the recent phytobiome studies relevant to nitrogen utilization and immunity of plants. Finally, I propose the hypothesis that changes in phytobiome upon excessive nitrogen fertilization contribute to nitrogen-induced susceptibility, and discuss empirical evidences that are needed to support the hypothesis.

Data-Linking Infrastructure for the Health Technology Assessment (의료기술평가 기반으로서의 데이터 연계)

  • Park, Chong Yon
    • The Journal of Health Technology Assessment
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    • v.6 no.2
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    • pp.81-87
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    • 2018
  • With the recent change of healthcare environment including rapid technological development, evidences are more and more important and necessary to support relevant policies in health technology assessment to provide safe and effective health services, utilizing medical resources efficiently. Despite of the emphasis on the importance of real world data and real world evidence in health care research, current infrastructure supporting clinical research is considerably weak due to absence of legal and institutional basis. However, in accordance with the Article 26 of the Health and Medical Technology Promotion Act, there is a limited legal apparatus that can be used only in public data with other dataset for the purpose of healthcare technology assessment at the National Evidence-based Collaborating Agency. Although the use of linked data from various sources was often required in the field of clinical research, it was not yet working well due to insufficient environmental conditions. In order to support the decision-making of medical practice and health care policies, data-linking platform for clinical research is needed. If the legal system that can link up to the data of the private institutions without violating the significant value such as the protection of private informations is established, it will be a decisive foundation reinforcing the researches and policy making processes for the improvement of the national health care system.

A Study of the Policy Improvement for the Housing Area as the Urban Regeneration of New Deal Project (도시재생 뉴딜사업 주거지 재생을 위한 정책 개선 방안 연구)

  • You, Aram;Yoo, Hae-Yeon
    • Journal of the Architectural Institute of Korea Planning & Design
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    • v.34 no.12
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    • pp.55-64
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    • 2018
  • The purpose of this study is to examine the status and limitations of the activation plan as a result of the change in urban regeneration paradigm. In particular, the change in housing life was considered following the guidelines of the New Deal project. Specifically, the three types - General Neighborhood, Housing Support, and DongneSaligi - were analyzed from the perspective of organization, space and program. In addition, the master plan and unit project, the organization and progress, and the budget plan were reviewed. As a result, the New Deal project for urban regeneration is importance on economic regeneration, which, unlike the integrated and continuous guide proposed by the government, could limit the individual progress of transitional organizations, 2-dimensional planing and various programs. Thus, first, in order to supplement the organization's verticality and inefficiency in progress, the annual business assessment should be discouraged and the permit and progress of the project should be determined at the local government level. Second, integrated and multidimensional planning is necessary to produce synergy effects in the physical environment. Finally, the link between program unit projects and the economic effects can be considered.