• 제목/요약/키워드: Working-time Accounts

검색결과 11건 처리시간 0.018초

Impact of Working Capital Management on Firm's Profitability: Empirical Evidence from Vietnam

  • NGUYEN, Anh Huu;PHAM, Huong Thanh;NGUYEN, Hang Thu
    • The Journal of Asian Finance, Economics and Business
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    • 제7권3호
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    • pp.115-125
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    • 2020
  • This paper investigates the impact of working capital management on the firm's profitability. The research sample includes 119 non-financial listed companies on Vietnam stock market over a period of 9 years from 2010 to 2018. Two statistical approaches include Ordinary least squares (OLS) and fixed effects model (FEM) are employed to address econometric issues and to improve the accuracy of the regression coefficients. The empirical results show the negative and significant impacts of the working capital management, which measured by cash conversion cycle (CCC) and three components of the CCC including accounts receivable turnover in days (ARD), inventory turnover in days (INVD), and accounts payable turnover in days (APD) on the firm's profitability measured by return on assets (ROA) and Tobin's Q. It implies that firms can increase profitability by keeping the optimization of the working capital management measured by the CCC, which includes shortening the time to collect money from clients, accelerating inventory flow and hold the low payment time to creditors. Besides, the profitability of firms was impacted by the sale growth rate, firm size, leverage, and age. Therefore, this paper provides a new insight to managers on how to improve the firm's profitability with working capital management.

Reliable & Sealable Multicast Communication in Real Time Collaborative Systems

  • Patel, Jayesh-M;Shamsul Sahibuddin
    • 대한전자공학회:학술대회논문집
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    • 대한전자공학회 2002년도 ITC-CSCC -3
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    • pp.1752-1755
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    • 2002
  • The world wide web (WWW) already accounts f3r more Internee network traffic than any other application, including il and simple file transfer. It is also a collaborative technology in a weak sense of the word - it allows people to share information. Synchronous collaboration is where an interactive activity is simultaneous and in teal-time. Computer based real time collaborative systems like shared whiteboards. collaborative editor etc. are only beginning to emerge recently. These applications invoking more than two users exchanging information, require Multicast communication. Multicast communication is a transmission mode that is now supported by a variety of local and wide area networks. Multicasting enables multiparty communication across a wide area to sparsely distributed groups by minimizing the network load. Multicasting itself is one of the key technologies in the nut generation of the Internet This paper describes the technical issues from the aspect of multicast communication and its reliability in synchronous collaborative application.

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취업남녀의 시간부족인식과 시간활용: 1999년과 2009년의 생활시간자료 비교 (A Study on Perceived Time Pressure and Time Use: Focusing on the Employed Men and Women in Korea by Using 1999 and 2009 Time Diary Data)

  • 차승은
    • 가족자원경영과 정책
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    • 제15권3호
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    • pp.131-151
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    • 2011
  • This study attempted to estimate the level of perceived lack of time in Korean society, to link it to time management and to identify the possible association that accounts for time shortage. I employed the gender perspective in order to reveal the dynamics and complexity of the perception of a lack of time in the population. The sample for the study was drawn from the 1999 and 2009 Korean time diary data collected by the Korean National Statistical Office. From the original data, I selected a sample of second shift families(men and women who are presently working and raising children) living in metropolitan areas(including Seoul and six major urban areas in Korea). The dependent variable was time pressure measured by a single-item question on a four-point likert scale. The results of the study showed that working mothers perceived a greater time shortage as compared to working fathers. The time use pattern showed change during the periods, indicating that people worked fewer hours in paid labor and enjoyed more leisure hours and personal care hours. However, on average, people seemed to have experienced a greater time lack in 2009 as compared to 1999. The results from the ordered logistic regression model revealed that even though there were similarities in the impact of relevant factors, men's perception of a lack of time was more closely linked with their work role and social status, while for women, this perception was influenced by work and family duties. This indicates that Korean working mothers and fathers are facing a double jeopardy of time shortage in terms of combining their work and family roles. As a result, the level of time pressure by gender is converging toward a "never enough" phase. These findings generated policy implications and detailed suggestions.

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독일의 고용유연성 확대와 고용안정 (Increasing Employment Flexibility and Job Stabilization in Germany)

  • 이정언
    • 한국콘텐츠학회논문지
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    • 제13권12호
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    • pp.966-973
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    • 2013
  • 본 연구는 독일의 고용 모델을 바탕으로 고용유연성의 확대가 고용안정성을 침해하지 않고 오히려 근로자와 기업 간 장기적 상생의 목표를 달성할 수 있는 배경과 관련 요인을 탐색하였다. 독일의 고용 및 실업정책의 핵심은 고용유연성의 확대에 있으며, 노사간의 양보와 합의가 주요한 역할을 하는 가운데 정부의 적절한 지원이 이를 성공으로 이끌었다. 특히 효율적인 고용시장정책을 통한 성과 창출과 유지의 이면에는 합리적인 사회적 대화가 자리를 잡고 있다. 독일의 앞선 경험은 우리나라 근로자와 기업의 고용유연성 제고를 위한 모범적인 사례가 될 수 있을 것이다. 제도 활용에 앞서 독일 노사관계의 바탕이 되는 노사간 존중의 관행을 이해하는 것이 필요하며 문화적 배경이 상이한 우리나라에 어떠한 방식으로 적용되는 것이 바람직할 것인지 다각적인 고찰이 선행되어야 한다.

안전한 웹 서버 환경을 위한 시큐어코딩 도구, 웹쉘 탐지도구 간의 상호연동 시스템 설계 (A Design of Inter-Working System between Secure Coding Tools and Web Shell Detection Tools for Secure Web Server Environments)

  • 김범용;최근창;김준호;석상기
    • 디지털산업정보학회논문지
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    • 제11권4호
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    • pp.81-87
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    • 2015
  • Recently, with the development of the ICT environment, the use of the software is growing rapidly. And the number of the web server software used with a variety of users is also growing. However, There are also various damage cases increased due to a software security vulnerability as software usage is increasing. Especially web shell hacking which abuses software vulnerabilities accounts for a very high percentage. These web server environment damage can induce primary damage such like homepage modification for malware spreading and secondary damage such like privacy. Source code weaknesses checking system is needed during software development stage and operation stage in real-time to prevent software vulnerabilities. Also the system which can detect and determine web shell from checked code in real time is needed. Therefore, in this paper, we propose the system improving security for web server by detecting web shell attacks which are invisible to existing detection method such as Firewall, IDS/IPS, Web Firewall, Anti-Virus, etc. while satisfying existing secure coding guidelines from development stage to operation stage.

근태관리 중심으로 보안성을 향상시킨 2-Factor 인증 계정관리시스템 (Identify Management System with improved security based working time supervising)

  • 최경호;김종민;이동휘
    • 융합보안논문지
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    • 제17권5호
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    • pp.71-76
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    • 2017
  • 오늘날은 다수의 정보자산 내 중요 데이터를 다수의 사용자가 필요에 의해, 필요한 만큼 접근하여 열람하고 있는 정보화 사회이다. 이러한 복잡함 속에서 중요 정보 자산에 대해 허가된 사용자의 접근을 확인하고, 사용 이력을 관리하기 위해 계정관리 관련 기술이 적용되고 있다. 그러나 계정을 이용해 중요/민감 정보를 열람할 수 있다는 점은 이것이 탈취 당했을 때 공격자에게 정보 절취의 길을 열어줄 수 있게 된다는 단점이 있다. 따라서 본 논문에서는 계정 소유주의 근태에 기반하여 계정의 사용 유무를 통제할 수 있으면서도, 보안성은 높였고, 편의성 저해도 없는 안전한 계정관리시스템을 제안하였다. 제안된 시스템은 계정 소유주가 업무 목적으로만 계정을 사용할 수 있도록 허가된 기간 내에 2-Factor 인증을 통해 로그인을 허용한다. 이를 통해 계정 유휴 기간 내 발생할 수도 있는 정보 유출을 사전에 차단할 수 있다.

Effects of a Posture Correction Feedback System on Upper Body Posture, Muscle Activity, and Fatigue During Computer Typing

  • Subin Kim;Chunghwi Yi;Seohyun Kim;Gyuhyun Han;Onebin Lim
    • 한국전문물리치료학회지
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    • 제30권3호
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    • pp.221-229
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    • 2023
  • Background: In modern society, the use of computers accounts for a large proportion of our daily lives. Although substantial research is being actively conducted on musculoskeletal diseases resulting from computer use, there has been a recent surge in interest in improving the working environment for prevention. Objects: This study aimed to examine the effects of posture correction feedback (PCF) on changes in neck posture and muscle activation during computer typing. Methods: The participants performed a computer typing task in two sessions, each lasting 16 minutes. The participant's dominant side was photographed and analyzed using ImageJ software to verify neck posture. Surface electromyography (EMG) was used to confirm the participant's cervical erector spinae (CES) and upper trapezius muscle activities. The EMG signal was analyzed using the percentage of reference voluntary contraction and amplitude probability distribution function (APDF). In the second session, visual and auditory feedback for posture correction was provided if the neck was flexed by more than 15° in the initial position during computer typing. A 20-minute rest period was provided between the two sessions. Results: The neck angle (p = 0.014), CES muscle activity (p = 0.008), and APDF (p = 0.015) showed significant differences depending on the presence of the PCF. Furthermore, significant differences were observed regarding the CES muscle activity (p = 0.001) and APDF (p = 0.002) over time. Conclusion: Our study showed that the feedback system can correct poor posture and reduces unnecessary muscle activation during computer work. The improved neck posture and reduced CES muscle activity observed in this study suggest that neck pain can be prevented. Based on these results, we suggest that the PCF system can be used to prevent neck pain.

모바일 IPv6에서 실시간 통신을 위해 해쉬 값을 적용한 빠른 인증 기법 (A Fast Authentication Method using Hash Value for Realtime Communication in Mobile IPv6 network)

  • 강형모;문영성
    • 정보처리학회논문지C
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    • 제13C권1호
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    • pp.113-120
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    • 2006
  • 모바일 IPv6에서 외부 망을 이동하는 이동노드는 보안의 위협으로부터 올바른 서비스를 제공 받기 위해 인증이 필요하다. AAA 는 네트워크에서 서비스를 받는 노드에게 인증 및 권한 부여, 과금 계산을 하는 신뢰적인 기반 구조이며, Mobile IPv6 워킹 그룹은 이동노드의 인증을 위해 AAA 기반 구조의 사용을 권고한다. AAA 기반 구조는 강력한 인증 기능을 제공하지만, 노드가 이동할 때마다 많은 베시지 교환을 통해 이동노드를 인증한다. 이러한 많은 메시지 교환은 지연을 발생시키고, 지연은 실시간 통신에 어려움을 준다. 본 논문에서는 이동노드의 인증 과정으로 발생하는 지연을 줄이기 위해 이동노드의 해쉬 값을 이용한 향상된 인증 기법을 제안한다. 제안 기법을 사용한 이동노드는 이동 직후 일정시간 확장된 기존의 인증협약을 사용하고 새로운 인증협약 설정으로 발생하는 지연을 없앤다. 제안 기법의 성능 평가는 다른 기법들과의 비용 비교 분석을 통해 그 효율성을 검증한다. 그 결과 이동노드가 다른 서브넷으로 이동하는 경우 일반적인의 기법보다 25% 이상의 성능 향상을 보인다.

경기도 자살사망자의 자살방법에 영향을 미치는 요인 -5개년(2016~2020년) 자살사망자 자료 분석을 바탕으로- (Factors Influencing Suicide Methods in Gyeonggi-do Suicide Deceased: Based on the 5-year (2016~2020) Suicide Death Data Analysis)

  • 김정숙;선민정;천유진
    • 동서간호학연구지
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    • 제29권2호
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    • pp.129-140
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    • 2023
  • Objectives: Suicide rate in South Korea is one of the major public health concerns. This study examined the factors influencing the suicide methods of people who committed suicide in Gyeonggi-do, which accounts for one-fourth of the population of South Korea. Methods: This study analyzed the data of a total of 13,945 suicide deaths in Gyeonggi-do over a five-year period (2016-2020) provided by the Statistics Korea and the influence of social and demographic characteristics on the analyzed suicide methods. The differences in suicide methods according to the social and demographic characteristics of suicide victims were compared and analyzed through chi-squared, and items with significant differences in univariate tests were analyzed by multiple logisitic regression analysis. Results: Among suicide deaths, the most common method of suicide was hanging (52.4%). In particular, women, were employed, and stayed at home were higher risk of being hanged. The second most common method of suicide was leaping (17.7%). Women under the age of 30, those with a college degree or higher, those who were not working, time of death (6-12), and those outside the home were more likely to choose to take the leap. The third most common method of suicide was gas poisoning (15.8%). Young people under the age of 65, college graduates or higher, without a spouse, were employed, and spring season were at increased risk of choosing gas poisoning. Conclusions: The results highlight the need for policies that consider risk factors such as gender, age, education, marital status, employments status, time of suicide, and place of suicide in order to block access to suicide methods for suicide victims in Gyeonggi-do.

가족공유 여가시간 및 결정요인: 부부, 미취학자녀, 그 외 가족 및 친척을 중심으로 (Shared Leisure Time with Couples, Preschool Children, and Other Family Members and Their Determinants)

  • 이연숙;김외숙;이기영;조희금;이승미;김하늬;한영선
    • 가족자원경영과 정책
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    • 제16권1호
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    • pp.199-227
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    • 2012
  • Studies of leisure time generally have been concentrated on the amount of time spent by each family member in Korea. In this study, the shared leisure time among family members in various leisure activities was mainly investigated. Purposes of this study were to describe how family members spent the leisure time together and to investigate the determinants that affected whether or not family shared leisure time together. The data source was the '2009 Time Use Survey' conducted by the Korea National Statistical Office. The person involved in each activity was surveyed for the first time in the survey. The data from 17,470 diaries(10,359 weekdays and 3,549 Sunday) from 8,745 individuals aged from 20 to 59 who had a spouse were analyzed. The descriptive statistics and logistic regressions were used. On average, married couples spent leisure time together with spouses 36 minutes a day on weekdays and 1 hour and 38 minutes on Sunday, respectively. Parent did with preschool children 5 minutes a day on weekdays and 15 minutes on Sunday, respectively. The shared leisure time with other family and relatives was 22 minutes a day on weekdays and 1 hour and 13 minutes on Sunday, respectively. Although there was a wide variation on the shared family leisure time by the types of activities, the main shared leisure activity was using mass media, which accounts for about two third of all shared leisure time together with family. Independent variables, including the age, sex, education level, working hours, personal income, presence of preschool children, marital status, sex role attitude, and dual or single income earner were the significant determinants of family's or couple's parent-preschool children's shared leisure time on weekdays or Sunday. Based on the results of this study, family and leisure policy were suggested to increase active family shared leisure time.

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