• Title/Summary/Keyword: accounting systems

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Effecting the System Characteristic and Individual Characteristic of Computerized Tax Accounting to Education Performance through Education Satisfaction; Based on KcLep Education Students of Korean Association of Certified Public Tax Accountants (전산세무회계 교육용 소프트웨어의 시스템특성 및 개인적 특성이 교육만족도를 매개로 교육성과에 미치는 영향; 한국세무사회의 KcLep(케이렙) 교육생을 중심으로)

  • Kim, Hyeongyu;So, Wonhyun;Kim, Hakyun
    • Journal of Fisheries and Marine Sciences Education
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    • v.27 no.1
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    • pp.1-12
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    • 2015
  • This article starts with a review of the system characteristic(easiness, flexibility, reliability) and individual characteristic(self-efficacy, achievement motive, computer ability) through education satisfaction especially in relation to the education performance(perceived usefulness, educatee value). We found that all variables significantly affect the education satisfaction, but only computerized ability doesn't significantly affect the education satisfaction. Education satisfaction significantly affect the education performance. This paper suggests that the followings; first, response time of systems is valuable factor in KcLep. Second, self-efficacy and achievement motive are more important then computer ability in KcLep educatee. Finally, software developer and teacher always think about rapid response time of systems and exchange of data for the education performance in KcLep.

An Implementation of Configuration Management in ISO 9000 Quality System (ISO 9000 품질시스템에서 형상관리의 구현에 관한 연구)

  • Chung, Nam-Kee;Choi, Jeong-Gil;Kim, Young-Sik;Park, Sang-Kyu;Kim, Jae-Jon;Hwang, Bu-Hyun
    • Journal of Korean Society for Quality Management
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    • v.28 no.2
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    • pp.176-191
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    • 2000
  • Configuration Management (CM) is a management discipline that applies technical and administrative direction to the development, production and support life cycle of a configuration item. This paper introduces an application of this disicipline to ISO 9000 quality systems. A proto type CM information system caned CM / ISO 9000 is implemented via a comparison and anal37sis of CM standards such as ISO 10007, MIL-STD-2549 and EIA Standard IS-649. This system demonstrates 4 basic CM functions consisting of configuratin identification, change control, configuration status accounting and configuration audit. In the system, configuration items such as documents and drafts can be managed to ensure effective ISO 9000 quality systems. Implementation is supported by IDEF0, IDFF1x in modeling, MS SQL Server Ver. 7.0 as DBMS and Visual Basic Ver. 6.0 for interface programming.

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Automatic Generation of Reserve Prices and Bid Prices for a Group Buying System (공동 구매 시스템에서의 낙찰 예정가 및 입찰가 자동 생성)

  • 김신우;고민정;박성은;이용규
    • The Journal of Society for e-Business Studies
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    • v.7 no.2
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    • pp.55-68
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    • 2002
  • Internet group buying systems have been widely used recently. In those systems, because the reserve price is provided by the buyer, the success rate can be decreased if the reserve price is set too low compared with the normal price. Otherwise, an unsuitable successful bid can be made if the reserve price is set too high based on inaccurate information. Likewise, the seller's providing too high a bid price can deteriorate his/her own successful bid rate, whereas a successful bid with too low a price may make no profit in the sale. Therefore, pricing agents that recommend adequate prices based on the past buying and selling history data can be helpful. In this paper, we propose two kinds of agents. One suggests reserve prices to buyers based on the past buying history database of the system. The other recommends bid prices to a seller based on the past bidding history data of the company using the cost accounting theory. Through performance experiments, we show that the successful bid rate can increase by preventing buyers from making unreasonable reserve prices. Also, we show that, for the seller, the rate of successful bids with appropriate profits can increase. Using the pricing agents, we design and implement an XML-based group buying system.

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A Study on the Analysis of Publicly Announced Combined Financial Statements and their Improvement Points (공시된 결합재무제표의 분석과 게선 방향에 관한 연구)

  • Park Sang-Bong
    • Management & Information Systems Review
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    • v.6
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    • pp.137-162
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    • 2001
  • Our business conglomerates are sharing their fates economically because of mutual debt warranty among their own affiliates and excessive financial loans. For this reason, it is inevitably restrictive to obtain the whole information on such conglomerates by individual and consolidated financial statements. To solve this problem, the system of combined financial statement was introduced through modifications of the Act of the outside audit of corporations in 1988. As a result, 15 out of this nation's 30 major business conglomerates prepared and submitted their own combined financial statements. In this paper, all financial statements are grouped into financial and non-financial parts, based on characteristics of business control and combined financial statement. Then the business size, financial rate and internal transactions for each of the conglomerates are analyzed, based on which problems of the combined financial statement as announced publicly are clarified. For the system, this study suggests improvement points such as a sufficient publication of any possible situations and interest coordination caused between the date of business settlement and that of preparing combined financial statements by applying principles of sharing to the evaluation of valuable instrument papers for investment and by determining the amount, 5% accounting for the total amount of debt warranty, foreign exchange assets and debts.

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A Hybrid Approach Based on Multi-Criteria Satisfaction Analysis (MUSA) and a Network Data Envelopment Analysis (NDEA) to Evaluate Efficiency of Customer Services in Bank Branches

  • Khalili-Damghani, Kaveh;Taghavi-Fard, Mohammad;Karbaschi, Kiaras
    • Industrial Engineering and Management Systems
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    • v.14 no.4
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    • pp.347-371
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    • 2015
  • A hybrid procedure based on multi-Criteria Satisfaction Analysis (MUSA) and a Network Data Envelopment Analysis (NDEA) is proposed to evaluate the relative efficiency of customer services in bank branches. First, a three-stage process including sub-processes such as customer expectations, customer satisfaction, and customer loyalty, is defined to model the banking customer services. Then, fulfillment of customer expectations, customer loyalty level, and the customer satisfaction degree are measured and quantified through a multi-dimensional questionnaire based on customers' perceptions analysis and MUSA method, respectively. The customer services scores and the other criteria such as mean of employee evaluation score, operation costs, assets, deposits, loans, number of accounts are considered in network three-stage DEA model. The proposed NDEA model is formed based on multipliers perspective, output-oriented, and constant return to scale assumptions. The proposed NDEA model quantifies and assesses the total efficiency of main process and assigns the efficiency to customer expectations, customer satisfactions, and customer loyalties sub-processes in bank branches. The whole procedure is applied on 30 bank branches in IRAN. The proposed approach can be used in other organizations such as airports, airline agencies, urban transportation systems, railway organizations, chain stores, chain restaurants, public libraries, and entertainment centers.

The Validity of Consolidated Financial Sheets & Effects of the Introduction of Consolidated Tax Return (연결재무제표 유용성과 연결납세제도 도입효과)

  • Park Sang-Bong;Yun Mal-Sun
    • Management & Information Systems Review
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    • v.15
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    • pp.1-18
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    • 2004
  • It was 1976 when the preparation of consolidated financial sheet was first prescribed in this nation. Since then, the prescription has been revised several times. Revised in April 1992, enforcement regulations of the Securities Exchange Act provided that every listed corporation has its consolidated financial sheets and an auditor's opinion about them attached to its business report. In other words, the outside audit of consolidated financial sheets became inevitable. The Act of the Outside Audit of Corporation was revised in December 1993 to provide that all corporations must prepare consolidated financial sheets and receive the outside audit of the documents beginning their settlement of accounts in December 1994. In case of overseas corporations, consolidated financial sheets and the Equity Law have been applied since their settlement of accounts in December 1995. Now those sheets must be prepared by all local and overseas corporations that involve relations of governance or dependence. The preparation and public notification of consolidated financial sheets has been settled as a system. This nation has not yet introduced consolidated tax return using consolidated financial sheets. Such tax return system is already being used by most of the world's economic powers such as U.S., Europe and Japan. This study shows that reduction in corporation tax is the biggest reason for avoiding consolidated tax return system, even though the system can facilitate the settlement of consolidated accounting. Consolidated tax return, which is being implemented in about 20 countries including U.S., needs to be introduced by this nation where consolidated financial sheets are publicly notified.

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A Framework for Enterprise Information Supply Chain Using XBRL Web Services (XBRL을 활용한 기업정보공급사슬의 웹서비스 구현방안에 대한 연구)

  • Jung, Chul-Yong
    • The Journal of Information Systems
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    • v.15 no.4
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    • pp.247-268
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    • 2006
  • We introduce about XBRL, eXtensible Business Reporting Language, which is widely accepted as the international standard language for business financial reporting. XBRL is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis and communication of business information. It offers cost savings, greater efficiency and improved accuracy and reliability to all those involved in supplying or using financial data. XBRL is a kind of XML application based on the open Internet technologies. We propose a framework for enterprise information supply chain using XBRL Web services. A Web service is defined as a software system based on XML and designed to support interoperable machine-to-machine interaction over a network by the W3C. Web services are frequently just application programming interfaces (API) that can be accessed over a network, such as the internet and executed on a remote system hosting the requested services. An XBRL Web service-based enterprise information supply chain enables for companies to implement seamless information supply chains from businesses to financial institutions, to supervisory authorities, and to other stake holders for real time information access. And thereby it is expected to contribute to the increase in the value of companies due to the enhanced visibility and transparency of accounting and management.

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Linking Benefit/Cost, Negative Attitudes toward Shadow Work, and Consumer's Response Behavior (혜택/비용, 그림자 노동에 대한 부정적 태도, 반응행동 간 구조적 관계)

  • Liu, Ting Ting;Koh, Joon
    • The Journal of Information Systems
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    • v.30 no.2
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    • pp.79-103
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    • 2021
  • Purpose Based on consumers' economic, psychological, self-development and conversion costs, this study discusses the relationship between consumers' negative attitude to their shadow work during the course of using self-service in unmanned supermarkets and their behavior. Design/methodology/approach Along with the Hirschman(1970)'s EVLN(Exit, Voice, Loyalty, and Neglect) reviewed, the proposed model of this study is based on the S-O-R model(Mehrabian and Russel, 1974) and mental accounting theory(Thaler, 1999), having empirical validation. Findings In the process of visits and consumption in unmanned supermarkets, increasing economic and psychological benefits can effectively reduce consumers' negative attitudes towards shadow work. In addition, the increase in switching costs will also effectively reduce consumers' negative attitudes towards shadow work. When shadow work holds a negative attitude, all the three kinds of actions will occur. Unmanned supermarket operators use consumers to create value while giving a certain return to them, which is conducive to the sustainable development of unmanned supermarket enterprises.

Research on Business Job Specification through Employment Information Analysis (채용정보 분석을 통한 비즈니스 직무 스펙 연구)

  • Lee, Jong Hwa;Lee, Hyun Kyu
    • The Journal of Information Systems
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    • v.31 no.1
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    • pp.271-287
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    • 2022
  • Purpose This research aims to study the changes in recruitment needed for the growth and survival of companies in the rapidly changing industry. In particular, we built a real company's worklist accounting for the rapidly advancing data-driven digital transformation, and presented the capabilities and conditions required for work. Design/methodology/approach we selected 37 jobs based on NCS to develop the employment search requirements by analyzing the business characteristics and work capabilities of the industry and company. The business specification indicators were converted into a matrix through the TF-IDF process, and the NMF algorithm is used to extract the features of each document. Also, the cosine distance measurement method is utilized to determine the similarity of the job specification conditions. Findings Companies tended to prefer "IT competency," which is a specification related to computer use and certification, and "experience competency," which is a specification for experience and internship. In addition, 'foreign language competency' was additionally preferred depending on the job. This analysis and development of job requirements would not only help companies to find the talents but also be useful for the jobseekers to easily decide the priority of their specification activities.

FAULT DIAGNOSIS OF ROLLING BEARINGS USING UNSUPERVISED DYNAMIC TIME WARPING-AIDED ARTIFICIAL IMMUNE SYSTEM

  • LUCAS VERONEZ GOULART FERREIRA;LAXMI RATHOUR;DEVIKA DABKE;FABIO ROBERTO CHAVARETTE;VISHNU NARAYAN MISHRA
    • Journal of applied mathematics & informatics
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    • v.41 no.6
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    • pp.1257-1274
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    • 2023
  • Rotating machines heavily rely on an intricate network of interconnected sub-components, with bearing failures accounting for a substantial proportion (40% to 90%) of all such failures. To address this issue, intelligent algorithms have been developed to evaluate vibrational signals and accurately detect faults, thereby reducing the reliance on expert knowledge and lowering maintenance costs. Within the field of machine learning, Artificial Immune Systems (AIS) have exhibited notable potential, with applications ranging from malware detection in computer systems to fault detection in bearings, which is the primary focus of this study. In pursuit of this objective, we propose a novel procedure for detecting novel instances of anomalies in varying operating conditions, utilizing only the signals derived from the healthy state of the analyzed machine. Our approach incorporates AIS augmented by Dynamic Time Warping (DTW). The experimental outcomes demonstrate that the AIS-DTW method yields a considerable improvement in anomaly detection rates (up to 53.83%) compared to the conventional AIS. In summary, our findings indicate that our method represents a significant advancement in enhancing the resilience of AIS-based novelty detection, thereby bolstering the reliability of rotating machines and reducing the need for expertise in bearing fault detection.