• Convergence Security Journal
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• v.7 no.3
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• pp.87-93
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• 2007

We propose a mobile point-of-sale system, which consists of only mobile information terminals and personal computers. The proposed system provides most of functionalities related with resource planning, adminstration and management, provided by medium-scale or large-scale POS systems, with additional functionalities, such as automatic information gathering and management through mobile interconnection, while eliminating the necessity of additional special-purpose devices, such as bar-code systems. The proposed system transmits order information through wireless and wired communication lines, thus allowing real-time sharing of order information among diverse information devices, such as mobile order receiving terminals, main server within stores, monitors and printers located in production lines. Also, the system is able to transfer such detail information produced within stores in real-time to the enterprise-level accounting, sales, logistics, personnel management system, which facilitate enterprise-wide management and administrative decision-making. No additional programs are required for mobile terminals. Order information received by such terminals are entered into databases through web server of main server and that information is again transferred to main server and production line printers. The proposed system can handle all the point-of-sale information and can provide almost of the POS functionalities by simply utilizing wireless internet, personal computers, and mobile terminals without installing specific-purpose peripheral devices. The proposed system can be widely applied to the small-scale stores and will contribute in reducing construction and maintenance cost required for point-of-sale management.

• Journal of Digital Convergence
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• v.12 no.2
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• pp.173-182
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• 2014

The government aims at promoting the national growth and heightening efficiency through the creativity economy. This study focus on the effectiveness(difference of the tax bearance) of tax-aid system(tax-reduction and tax-deduction) for the venture firms and small & medium firms. Sampling of this study was collected through what had been recorded to the enterprise information service of Korcham(venture firms), DB of Small & Medium Business Administration Authority from 2010 to 2012, and opened information of the KOSDAQ Association. The results were as follows. Firstly, There exists differences in the tax bearance rate between the tax-aided corporation and the tax-nonaided corporation through venture firms and small & medium firms. Secondly, Venture firms were investigated to bear low tax-bearance rate in contrast to Small & Medium Firms. The results of this study shows that the national tax-aided system is effective, and can be led to another new politics alternatives.

• International Journal of Computer Science & Network Security
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• v.21 no.9
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• pp.267-274
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• 2021

The article deals with problems of innovation development on a network basis, which require effective mechanisms of innovation communications. In research the organizational aspects of ICT infrastructure development for innovation networks sustainable development based on cooperative marketing principles is considered. The proposed research idea is based on the idea that ICT implementation is based not only on the operational approach for innovation management as a factor of efficiency of internal communications, but also on knowledge economy and post-industrial economy trends. Therefore, the purpose of study is to develop an ICT model of innovation infrastructure to improve its effectiveness (strategic character) and efficiency (operative character) through increasing the efficiency of network communication interactions. Creation of information space and communication tools to support innovation network sustainable development and cooperation activities in research is proposed to be solved with the help of specialized ICT platform. It is shown, that ICT platform of innovation cooperation innovation network is important tool for common work of participants. ICT platform is considered as an integrated information system designed to automate business processes related to the sustainable development of innovation network, segment management and integration with HEI information systems and industrial cooperation. The main factors that determine the need to use a special ICT platform for innovation network cooperation were considered. The main issues of concurrent engineering (C-technology) application in high-technology industries and innovation cooperation for integrated product development were studied.

• The Journal of Information Systems
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• v.19 no.4
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• pp.183-206
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• 2010

The technology acceptance model (TAM) is a lot of cited in information technology adoption and usage researches. But TAM has been conducted primarily in volitional environments of the adoption of new technology. This paper discusses technology acceptance in accounting information systems to examine TAM with Characteristics of Organizations and Individuals in mandated using Combined Guard System. Combined Guard System is a scientific guard system that is composed of automated surveillance system, automated sensing system and control system. GOP Scientific Guard System is operated by GOP unit in Korean Army O Division from 2006. In this study, using the extended technology acceptance model, we have analyzed factors which affect the usage intention of GOP Scientific Guard System in mandated using environment. Based upon previous researches, we have selected Support of management unit, Training, Perceived Risk, Subjective Knowledge and Computer Self-efficacy, perceived usefulness, perceived ease of use, and usage intention as variables and proposed a research model. We collected 253 survey questionnaires from Korean army officer and soldier who are serviced at GOP unit in O Division, and analyzed the data using SPSS 12.0 and SmartPLS 2.0M3. According to the results by PLS analysis, According to the results by PLS analysis, Training and Subjective Knowledge did not affect Perceived usefulness, but the other hypotheses were accepted. And Perceived usefulness, and Ease of use influenced the Usage intention. The results of this study will increase Characteristics of Organizations and Individuals on GOP Scientific Guard System and eventually contribute to establishing the activation of Combined Guard System.

• Journal of Digital Convergence
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• v.19 no.2
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• pp.51-60
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• 2021

In this study, Based on the analysis of the correlation between internal control quality and earnings management, this article discusses the correlation between internal control quality and real activity earnings management and accrued earnings management. For this study, by introducing the concept, classification, measurement method and model of internal control and earnings management, the research hypothesis of this article was proposed. In this analysis, Use the relevant measurement model to calculate the actual activity earnings management level and accrued earnings management level of the enterprise, as the explained variable, establish a model for regression and were analyzed. Also, this study could find the final results draws a conclusion through empirical research: there is a significant negative correlation between the internal control quality of listed companies, real activity earnings management, and accrued earnings management. On the basis of this conclusion, the analysis of possible causes provides a basis for the development of internal control theory and the supervision and control of earnings management behavior in the future.

• International conference on construction engineering and project management
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• 2005.10a
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• pp.1028-1035
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• 2005

Traditional Industries were planning the major role for Taiwan's economy. However, we need to face the competition from developing countries. Moving manufacturing department to other low salary countries, such as China, can only temporarily release some limited pressure. The final and complete solutions are to equip on R&D, refine techniques, improve management capabilities, upgrade business, and reform physique. Currently there are some ERP systems on the market; however, they are designed for common purpose and difficult to introduce into industry. The expensive price is another factor to make them be popular. In this research we will Object Oriented, Visual Modeling, ER Model and Windows Environment to develop an Integrated Management System for Sports Requisites Industries (IMSSRI). We will integrate all information from all departments such as development, business, material administration, manufacture, shipping, and financial. When development people construct the all modules, components, cutting molds, materials and accessories, IMSSRI will calculate all needed materials and cost for each product. This cost will be used for quotation to report to our customers. When customers confirm the order, system will transfer all necessary materials into Material Administration System. IMSSRI can generate manufacturing forms and material raw lists for manufacture department. All related information such as stocking, returning goods, material requesting, and material returning can be integrated so we can control all details of the whole enterprise. Through the help of this system, we hope we can save man-power, reduce human mistakes, raise management capabilities for tradition manufacturing industries and create another possibility of eternal operating for Taiwan's Industries.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.293-304
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• 2020

The study reveals the extent of changes in selective financial numbers caused by fixed asset revaluation (FAR) and explores whether there was a management motive for playing the financial numbers game through using the FAR model. The data set consists of a sample of 142 listed companies purposively selected from 13 industries. The study found a significant impact of FAR on the net asset value (NAV), fixed asset intensity (FAI), and debt-to-equity ratio (DER). These findings are supported by the political cost and the debt covenant hypotheses. The study also observed a high growth of fixed assets by 9.5% to 14,603.8% resulting from FAR. More revealing is that FAR increased NAV in revaluer companies by an average of 427.20% as compared to 6.86% in non-revaluer companies. Even some companies with negative NAV took resort on FAR to show positive NAV. Besides, revaluer companies managed to reduce their DER by 70.45% as opposed to an increase of 8.45% in non-revaluer companies. Hence, the study concludes that most of the publicly-listed companies are involved in financial numbers game by the use of the FAR model. To build confidence among investors, companies should practice FAR rightly and disclose related information to help reduce information asymmetry.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.18 no.1
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• pp.1-14
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• 2024

Time-series forecasting is extensively used in the actual world. Recent research has shown that Transformers with a self-attention mechanism at their core exhibit better performance when dealing with such problems. However, most of the existing Transformer models used for time series prediction use the traditional encoder-decoder architecture, which is complex and leads to low model processing efficiency, thus limiting the ability to mine deep time dependencies by increasing model depth. Secondly, the secondary computational complexity of the self-attention mechanism also increases computational overhead and reduces processing efficiency. To address these issues, the paper designs an efficient multi-layer attention-based time-series forecasting model. This model has the following characteristics: (i) It abandons the traditional encoder-decoder based Transformer architecture and constructs a time series prediction model based on multi-layer attention mechanism, improving the model's ability to mine deep time dependencies. (ii) A cross attention module based on cross attention mechanism was designed to enhance information exchange between historical and predictive sequences. (iii) Applying a recently proposed sparse attention mechanism to our model reduces computational overhead and improves processing efficiency. Experiments on multiple datasets have shown that our model can significantly increase the performance of current advanced Transformer methods in time series forecasting, including LogTrans, Reformer, and Informer.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.42 no.3
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• pp.70-79
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• 2019

Domestic SMEs play a key role in production and employment, accounting for 98.9% of total enterprises, 74.4% of employment, 50.8% of production, and 49.0% of value added (as of 2016). However, they are faced with difficulties of survival because of continuous decrease in profitability, shortage of funds and manpower, insufficient accumulation of technology, minimum wage increase, and 52-hour workweek. In order for SMEs to continue to develop in such a difficult environment, we must constantly innovate our organization by making full use of our knowledge, information, experience and ability. To do this, CEO (management) leadership is very important to ensure that the best people are focused on the organizational innovation and management performance without moving the company. In this study, we wanted to establish empirically how the newly emerging compassionate rationalism leadership of SMEs business managers affected the innovation activities and management performance of companies. Research has shown that management's compassionate rationalism leadership has a positive and significant causal relationship with the innovation activities and management performance of the enterprise. Therefore, SMEs managers need to learn the bottom eight strategic factors of compassionate rationalism leadership and use them strategically to make efforts to create positive emotions for the organization so that members can be immersed in innovative activities and management performance creation.

• Management & Information Systems Review
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• v.34 no.1
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• pp.211-225
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• 2015

This paper investigate the impact of insolvency cause(internal insolvency cause, external insolvency cause) on firms' turnaround strategies(strategy of improving efficiency, strategy of creating revenue) and examines the impact of firms' turnaround strategies on firms' turnaround performance(debt ratio, sales growth ratio). For this study, a survey was conducted among administrative assistants and four hypotheses were verified. The findings of this research are summarized as follows: First, internal insolvency cause had a positive effect on strategy of Improving efficiency(expense reduction, asset reduction), but external insolvency cause had a positive effect on strategy of creating revenue(product/service reduction, product/service expansion). Second, strategy of improving efficiency positively effect on decreasing debt ratio, but strategy of creating revenue positively effect on the sales growth ratio. These results show that turnaround strategies different across the corporate insolvent cause, and turnaround performance also different across the corporate turnaround strategy.