• Journal of Distribution Science
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• v.18 no.9
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• pp.5-11
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• 2020

Purpose: We sought to investigate the operation status of internal accounting control systems in the distribution and service industries and verify whether investing in internal accounting personnel significantly influences the quality of the companies' financial reporting. Research design, data and methodology: We identified descriptive statistics and performed a univariate analysis. Furthermore, a regression analysis verified the impact of investing in internal accounting personnel on the absolute value of discretionary accruals, a proxy for financial reporting quality. Results: Distribution and service companies allocated a significantly higher number of accountants to their internal accounting control systems than companies in other industries. We also confirmed that the absolute value of discretionary accruals significantly decreased as the average working experience of internal accounting personnel in distribution and service companies, in months, increased. Conclusions: In this study, we confirmed that distribution and service companies are devoting efforts to establishing internal accounting control systems and found that financial reporting quality is more effectively controlled as companies allocate more experienced personnel in their internal accounting control system.

• The Journal of the Korea Contents Association
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• v.10 no.4
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• pp.45-54
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• 2010

In this paper, we propose a quality interworking control system to enhance user's quality satisfaction in NGN environment by controling QoS parameters related with QoE in network layer when service user's QoE using variance multimedia service is poor. The proposed system gathers QoS parameter information in network layer through control packet such as RTCP, and evaluates QoE of multimedia service using these QoS parameter information. Comparing the evaluated QoE with the measured QoE in application layer, QCS judges quality degradation, deduces related QoS parameters and decides relative importance of each parameter when QoE is lower than threshold value. QCS generates QoS control values which is based on routing and switching policy in service quality control system(SCS) and forwards them to SCS. Through this proposed system, service and network providers can provide multimedia services of enhanced quality to service users taking account of service characteristic and network performance.

• Korean journal of food and cookery science
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• v.26 no.3
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• pp.252-262
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• 2010

This study was conducted to evaluate the sanitary performance and education of elementary and middle school food service employees, by administering questionnaires to 358 elementary school food service employees and 171 middle school food service employees in Seoul. The collected data were subjected to descriptive analysis and $X^2$ tests using the SPSS package program. On the questionnaire, items pertaining to personal hygiene, ingredient control, process control, safety management, and sanitation education were used to measure sanitary performance, with a maximum possible rating of 5 per each category. The results can be summarized as follows. Elementary school food service employees' had the following sanitary performances scores: personal hygiene(4.75), ingredient control(4.82), process control(4.73), safety management(4.69) and sanitation education(4.29). Middle school food service employees' had the following performance ratings: personal hygiene(4.62), ingredient control(4.71), process control(4.71), safety management(4.61) and sanitation education(4.05). In the elementary school employees, 59.8% received regular sanitation education once per month, while 67.3% of middle school employees received regular sanitation education more than once per month. At the elementary schools, food service sanitation education was conducted verbally(39.4%), while middle school sanitation education was principally carried out through the distribution of leaflets(41.5%). The average effectiveness scores for food service verbal education were 2.97 out of a possible 5 at the elementary schools and 2.94 out of 5 at the middle schools. In both elementary and middle schools, the majority of the employees attributed the low level of sanitation knowledge in food service to a lack of facilities and equipment.

• Korean Journal of Veterinary Service
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• v.36 no.2
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• pp.95-103
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• 2013

The hazard analysis critical control point (HACCP) system was introduced to the Korean livestock slaughter and product processing business in 1997. Ice cream manufacturers focus on the sterilization process in order to reduce microorganism, so the HACCP-accredited ice cream manufacturers particularly set the sterilization process as critical control point (CCP). Therefore, the microbiological test results on the finished products can be considered as one of the indicators which show the level of microbiological control in the ice cream manufacturers. Accordingly, this study was carried out to examine if there is a meaningful difference in terms of the microbiological control level between the HACCP-accredited and non-accredited ice cream manufacturer groups by comparing aerobic plate count (APC) of ice creams. The mean of APC was 1.68 Log CFU/g in the HACCP-accredited ice cream manufacturer group and 2.59 Log CFU/g in the non-accredited ones respectively and there was a statistically significant difference (P<0.05). The test results suggest that the level of microbiological control in the HACCP-accredited ice cream manufactures is much higher than that of non-accredited ones.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.21 no.6
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• pp.1480-1489
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• 1996

In ATM networks there are two methods in traffic control as schemes advancing the quality of service. One is reactive control after congestion and the other which is generally recommended, is preventive control before congestion, including connection admission control on call leel and usage parameter control, network parameter control, priority control and congestion control on cell level. In particular, usage parameter control is required for restricting the peak cell rate of bursy tracffic to the parameter negotiated at call set-up phase since the peak cell rate significantly influences the network quality of service. The scheme for progressing quality of service by usage parameter control is themethod using VSA(Virtual Scheduling Algorlithm) recommended ITU-T. The method using VSSA(Virtual Scheduling Suggested Algorlithm) in this paper is suggested by considering cell delay variation and token rate of leaky bucket, compared VSA and VSANT(Virtual Scheduling Algolithm with No Tolerance) with VSSA which polices violated cell probability of conformed peak cell rate and intentionally excessive peak cell rate. VSSA method using IPP(Interruped Poisson Process) model of input traffic source showed more quality of service than VSA and VSANT methods as usage parameter control because the suggested method reduced the violated cell probability of contformed peak cell rate and intentionally excessive peak cell rate.

• Proceedings of the KIEE Conference
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• 2001.07b
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• pp.1091-1093
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• 2001

The power semiconductor is widely used in the power plant or industrial field because of genealization and enlargement. It has been controlled and operated according to its own control method. Especially in case of Power plant, it plays a major role in AVR(Automatic Voltage Regulator) or electro chlorination control circuits. Generally, they used in Analog control system at above field. But each SCR current value is different because of load unbalance or switching characteristic variations, it may cause power plant unit trip or system disorder according to SCR element burn out or bad operating condition. Therefore, in this paper a development of 3 phase current balance control algorithm is described. it gets over the past analog control system limit, controls SCR gate firing angle for 3 phase current balance.

• Proceedings of the IEEK Conference
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• 1999.11a
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• pp.1041-1044
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• 1999

This paper propose a solution to resolve data overflow or leakage when a subscriber receive data to service provider. The set-top box can communicate with a service provider and can inform the service provider its data overflow or leakage. When service provider received this control signal, it changes data transmit rate and transmits data with changed rate. The buffer of set-top box is important because incoming data from a service provider are stored by it.

• Smart Media Journal
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• v.5 no.3
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• pp.9-16
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• 2016

Many countless services form using the Internet technology of things, in order to provide a variety of services in the current also many institutions, have created a new technology and protocols. In this paper, we design the resource service model for the efficient service provided by the system for controlling access to the Internet services of the things, to implement. The resources of the service that the user tries to access modeled using LCRS (Left Child-Right Sibling) tree, by utilizing the service token resource, it is possible to perform access control to services.

• Journal of Technologic Dentistry
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• v.33 no.4
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• pp.441-452
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• 2011

Purpose: Identify the factors that influence following up control and reuse intention of patient who used dental health care institution after dental heath care service and in order to prepare the method which improve the quality of dental health service which dental heath care institution service afford. Methods: Data were collected through random sampling from June 20th to August 20th 2010 (for 60 days). Once we explained the purpose of our survey to people who experienced the dental service within one year, we distributed the questionnaires to someone who volunteered to respond and they answered all questions by themselves based on the actual experience of dental health care organizations. Even if the survey was conducted for 610 people, only 585 properly answered questionnaires were analyzed because responses which had many unanswered questions and had errors in responsive way were excluded. Results: Result of multiple regression analysis, the value of dental clinic service, the following up control after dental treatment, the technique and kindness of dentist, the environment of treatment, type of dental service and the kindness of dental staff is significant main cause to intention of reuse dental clinic. Conclusion: In order to increase the rate of patient reuse, enhance the value of service with following up control after health treatment and the high quality of dental health service.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 1994.04a
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• pp.427-431
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• 1994

The objective of this paper is to provide an inventory control policy for the system that carries a single item with a multiple demand classes, when the demand is Poisson distributed random variable. The inventory control process includes the process of determining the reorder point, and the process of inventory control during the lead time. The goal of the optimization process is to achieve the service level of each demand class as well as the system-wide total service level at a preset desired service level while sustaining a minimum average inventory.