• 제목/요약/키워드: accounting systems

Search Result 503, Processing Time 0.028 seconds

Current Status and Performance Evaluation Systems of Faculty in Korean Medical Schools (의과대학 교원 현황과 업적평가제도 특징 분석)

  • Yang, Eunbae B.;Lee, Tae Seon;Cho, Myung Ja
    • Korean Medical Education Review
    • /
    • v.21 no.1
    • /
    • pp.41-50
    • /
    • 2019
  • The aim of this study is to analyze the current status and performance evaluation systems of faculty in Korean medical colleges and professional graduate medical schools (called medical schools). We developed a research tool based on previous studies and distributed it to 40 medical schools from July to October 2017. The response rate was 100%. We calculated the number of faculty members and analyzed the faculty evaluation systems and awareness according to national and private medical schools. As of 2017, the number of medical faculty in Korea was 11,111 (4,973 faculty were employed by their alma mater, which is 44.76% of the total), with non-medical doctor faculty accounting for 754 of the total. The medical schools reflect research achievements as most important for re-appointment and screening to promote faculty, and the area of education is secondary excepting clinical faculty of private medical schools. However, important issues in the faculty evaluation deal with the relevance of research achievement and the need for qualitative assessment. Some medical schools revised or have been revising the faculty evaluation system in areas such as minimum standards of education for promotion and separation of promotion and tenure review. Opening non-tenure track lines for faculty show positive effects such as increasing the number of positions for hire and easing the financial burdens of medical schools. Downfalls include inconsistencies between the responsibilities and actual practices of tenure not being available and the instability of faculty's status. In conclusion, medical schools need to prepare a faculty evaluation system that fits the position of faculty members and attempt to establish a reasonable compensation system.

The Effect of the Belief Systems on the Problem Solving Performance of the Middle School Students (중학생의 신념체계가 수학적 문제해결 수행에 미치는 영향)

  • Kwon Se Hwa;Jeon Pyung Kook
    • The Mathematical Education
    • /
    • v.31 no.2
    • /
    • pp.109-119
    • /
    • 1992
  • The primary purpose of the present study is to provide the sources to improve the mathematical problem solving performance by analyzing the effects of the belief systems and the misconceptions of the middle school students in solving the problems. To attain the purpose of this study, the reserch is designed to find out the belief systems of the middle school students in solving the mathematical problems, to analyze the effects of the belief systems and the attitude on the process of the problem solving, and to identify the misconceptions which are observed in the problem solving. The sample of 295 students (boys 145, girls 150) was drawn out of 9th grade students from three middle schools selected in the Kangdong district of Seoul. Three kinds of tests were administered in the present study: the tests to investigate (1) the belief systems, (2) the mathematical problem solving performance, and (3) the attitude in solving mathematical problems. The frequencies of each of the test items on belief systems and attitude, and the scores on the problem solving performance test were collected for statistical analyses. The protocals written by all subjects on the paper sheets to investigate the misconceptions were analyzed. The statistical analysis has been tabulated on the scale of 100. On the analysis of written protocals, misconception patterns has been identified. The conclusions drawn from the results obtained in the present study are as follows; First, the belief systems in solving problems is splited almost equally, 52.95% students with the belief vs 47.05% students with lack of the belief in their efforts to tackle the problems. Almost half of them lose their belief in solving the problems as soon as they given. Therefore, it is suggested that they should be motivated with the mathematical problems derived from the daily life which drew their interests, and the individual difference should be taken into account in teaching mathematical problem solving. Second. the students who readily approach the problems are full of confidence. About 56% students of all subjects told that they enjoyed them and studied hard, while about 26% students answered that they studied bard because of the importance of the mathematics. In total, 81.5% students built their confidence by studying hard. Meanwhile, the students who are poor in mathematics are lack of belief. Among are the students accounting for 59.4% who didn't remember how to solve the problems and 21.4% lost their interest in mathematics because of lack of belief. Consequently, the internal factor accounts for 80.8%. Thus, this suggests both of the cognitive and the affective objectives should be emphasized to help them build the belief on mathematical problem solving. Third, the effects of the belief systems in problem solving ability show that the students with high belief demonstrate higher ability despite the lack of the memory of the problem solving than the students who depend upon their memory. This suggests that we develop the mathematical problems which require the diverse problem solving strategies rather than depend upon the simple memory. Fourth, the analysis of the misconceptions shows that the students tend to depend upon the formula or technical computation rather than to approach the problems with efforts to fully understand them This tendency was generally observed in the processes of the problem solving. In conclusion, the students should be taught to clearly understand the mathematical concepts and the problems requiring the diverse strategies should be developed to improve the mathematical abilities.

  • PDF

Bankruptcy Prediction Modeling Using Qualitative Information Based on Big Data Analytics (빅데이터 기반의 정성 정보를 활용한 부도 예측 모형 구축)

  • Jo, Nam-ok;Shin, Kyung-shik
    • Journal of Intelligence and Information Systems
    • /
    • v.22 no.2
    • /
    • pp.33-56
    • /
    • 2016
  • Many researchers have focused on developing bankruptcy prediction models using modeling techniques, such as statistical methods including multiple discriminant analysis (MDA) and logit analysis or artificial intelligence techniques containing artificial neural networks (ANN), decision trees, and support vector machines (SVM), to secure enhanced performance. Most of the bankruptcy prediction models in academic studies have used financial ratios as main input variables. The bankruptcy of firms is associated with firm's financial states and the external economic situation. However, the inclusion of qualitative information, such as the economic atmosphere, has not been actively discussed despite the fact that exploiting only financial ratios has some drawbacks. Accounting information, such as financial ratios, is based on past data, and it is usually determined one year before bankruptcy. Thus, a time lag exists between the point of closing financial statements and the point of credit evaluation. In addition, financial ratios do not contain environmental factors, such as external economic situations. Therefore, using only financial ratios may be insufficient in constructing a bankruptcy prediction model, because they essentially reflect past corporate internal accounting information while neglecting recent information. Thus, qualitative information must be added to the conventional bankruptcy prediction model to supplement accounting information. Due to the lack of an analytic mechanism for obtaining and processing qualitative information from various information sources, previous studies have only used qualitative information. However, recently, big data analytics, such as text mining techniques, have been drawing much attention in academia and industry, with an increasing amount of unstructured text data available on the web. A few previous studies have sought to adopt big data analytics in business prediction modeling. Nevertheless, the use of qualitative information on the web for business prediction modeling is still deemed to be in the primary stage, restricted to limited applications, such as stock prediction and movie revenue prediction applications. Thus, it is necessary to apply big data analytics techniques, such as text mining, to various business prediction problems, including credit risk evaluation. Analytic methods are required for processing qualitative information represented in unstructured text form due to the complexity of managing and processing unstructured text data. This study proposes a bankruptcy prediction model for Korean small- and medium-sized construction firms using both quantitative information, such as financial ratios, and qualitative information acquired from economic news articles. The performance of the proposed method depends on how well information types are transformed from qualitative into quantitative information that is suitable for incorporating into the bankruptcy prediction model. We employ big data analytics techniques, especially text mining, as a mechanism for processing qualitative information. The sentiment index is provided at the industry level by extracting from a large amount of text data to quantify the external economic atmosphere represented in the media. The proposed method involves keyword-based sentiment analysis using a domain-specific sentiment lexicon to extract sentiment from economic news articles. The generated sentiment lexicon is designed to represent sentiment for the construction business by considering the relationship between the occurring term and the actual situation with respect to the economic condition of the industry rather than the inherent semantics of the term. The experimental results proved that incorporating qualitative information based on big data analytics into the traditional bankruptcy prediction model based on accounting information is effective for enhancing the predictive performance. The sentiment variable extracted from economic news articles had an impact on corporate bankruptcy. In particular, a negative sentiment variable improved the accuracy of corporate bankruptcy prediction because the corporate bankruptcy of construction firms is sensitive to poor economic conditions. The bankruptcy prediction model using qualitative information based on big data analytics contributes to the field, in that it reflects not only relatively recent information but also environmental factors, such as external economic conditions.

The effects of audit quality on the relationship between deferred tax assets and discretionary accruals (감사품질이 이연법인세자산과 재량적 발생액의 관계에 미치는 영향)

  • Lee, Hyun-Joo;Park, Sang-Seob
    • Management & Information Systems Review
    • /
    • v.35 no.4
    • /
    • pp.169-184
    • /
    • 2016
  • Deferred tax assets (liability) in a company's financial statements are to reflect the temporary difference between taxable income and accounting income and therefore can provide useful information as a proxy for discretionary accruals. In addition, deferred tax assets allow a company to manage its earnings by reviewing the feasibility of the assets' recognition. As such, this study focused on deferred tax assets to examine their relationship with discretionary accruals, which were measured by a modified Jones model (Dechow et al. 1995), and investigated the impact of audit quality on this relationship. In order to control for the effects of tax rate change and measurement credibility, deferred tax assets of 2,670 non-financial firms from 2009 to 2010 were collected as samples for the study. The results of the empirical analysis are as follows. First, the samples as a whole indicated that deferred tax assets have a negative relationship with discretionary accruals in a general sense, but a high-quality audit did not reveal a significant relationship between them. Second, the 1,379 samples with negative discretionary accruals did not reveal a significant relationship between deferred tax assets and discretionary accruals; however, the result showed a significant negative relationship under a high-quality audit. These findings suggest that in the case of negative discretionary accruals, a high-quality audit restricts an earnings management technique that utilizes deferred tax assets and that the assets can be a useful tool for detecting discretionary accruals. The present study is meaningful in that, unlike previous research, it combined the two contrasting roles of deferred tax assets-that of an earnings management detector and an earnings management tool-to examine their general relationship. The study also suggested that audit quality could influence the usefulness of deferred tax assets in providing information on discretionary accruals.

  • PDF

Study on Tax Exemption and Reduction for Religious Bodies in Korea - Proposals for improvement in the systems of tax exemption and reduction for religious bodies under the Local Tax Law - (지방세법상 종교단체 비과세·감면의 연구)

  • Park, Sang-Bong
    • Management & Information Systems Review
    • /
    • v.31 no.4
    • /
    • pp.363-376
    • /
    • 2012
  • In Korea, religious bodies are being given tax benefits like tax exemption and reduction in accordance with the Local Tax Law. By the way, there's no difference between tax benefits given to religious bodies and other kinds of non-profit corporations. In other words, tax exemption and reduction for religious bodies are being made without considering the very nature of the bodies. This is causing lots of problems. Currently, tax supports to religious bodies are mostly focusing on tax items related to their property, considerably diverting from the ultimate purpose and objectives of tax exemption and reduction for religious organizations. This is not also weakening local finance, but also diverting from the basic intent of so-called the induction system that if necessary, tax supports are given, but they have to be minimized. To solve these problems, comprehensive actions need to be taken, for example, reducing tax benefits given to religious bodies' property and motivating the bodies to make a variety of donations like in developed countries. Now, religious bodies should change their consciousness of tax liability that is imposed by the Local Tax Law. And the government should be more systematic in the collection and management of data that are necessary to levy taxes on religious bodies. If required, the government show the data to religious bodies, convincing them to positively fulfil their tax liability without complaint. This study discusses the current state and problems of existing local tax systems in relation to religious bodies and then propose how to improve the systems. If the systems of tax exemption and reduction for religious bodies under the Local Tax Law can be improved, it would contribute to improve the finance of local autonomous bodies.

  • PDF

Analytical study on the influence of distributed beam vertical loading on seismic response of frame structures

  • Mergos, P.E.;Kappos, A.J.
    • Earthquakes and Structures
    • /
    • v.5 no.2
    • /
    • pp.239-259
    • /
    • 2013
  • Typically, beams that form part of structural systems are subjected to vertical distributed loading along their length. Distributed loading affects moment and shear distribution, and consequently spread of inelasticity, along the beam length. However, the finite element models developed so far for seismic analysis of frame structures either ignore the effect of vertical distributed loading on spread of inelasticity or consider it in an approximate manner. In this paper, a beam-type finite element is developed, which is capable of considering accurately the effect of uniform distributed loading on spreading of inelastic deformations along the beam length. The proposed model consists of two gradual spread inelasticity sub-elements accounting explicitly for inelastic flexural and shear response. Following this approach, the effect of distributed loading on spreading of inelastic flexural and shear deformations is properly taken into account. The finite element is implemented in the seismic analysis of plane frame structures with beam members controlled either by flexure or shear. It is shown that to obtain accurate results the influence of distributed beam loading on spreading of inelastic deformations should be taken into account in the inelastic seismic analysis of frame structures.

Modeling, Discovering, and Visualizing Workflow Performer-Role Affiliation Networking Knowledge

  • Kim, Haksung;Ahn, Hyun;Kim, Kwanghoon Pio
    • KSII Transactions on Internet and Information Systems (TIIS)
    • /
    • v.8 no.2
    • /
    • pp.691-708
    • /
    • 2014
  • This paper formalizes a special type of social networking knowledge, which is called "workflow performer-role affiliation networking knowledge." A workflow model specifies execution sequences of the associated activities and their affiliated relationships with roles, performers, invoked-applications, and relevant data. In Particular, these affiliated relationships exhibit a stream of organizational work-sharing knowledge and utilize business process intelligence to explore resources allotting and planning knowledge concealed in the corresponding workflow model. In this paper, we particularly focus on the performer-role affiliation relationships and their implications as organizational and business process intelligence in workflow-driven organizations. We elaborate a series of theoretical formalisms and practical implementation for modeling, discovering, and visualizing workflow performer-role affiliation networking knowledge, and practical details as workflow performer-role affiliation knowledge representation, discovery, and visualization techniques. These theoretical concepts and practical algorithms are based upon information control net methodology for formally describing workflow models, and the affiliated knowledge eventually represents the various degrees of involvements and participations between a group of performers and a group of roles in a corresponding workflow model. Finally, we summarily describe the implications of the proposed affiliation networking knowledge as business process intelligence, and how worthwhile it is in discovering and visualizing the knowledge in workflow-driven organizations and enterprises that produce massively parallel interactions and large-scaled operational data collections through deploying and enacting massively parallel and large-scale workflow models.

Internet Based for Computer Integration Manufacturing System

  • Suesut, T.;Hankarjonsook, C.;Tipsuwanporn, V.;Tammarugwattana, N.;Tirasesth, K.
    • 제어로봇시스템학회:학술대회논문집
    • /
    • 2003.10a
    • /
    • pp.260-263
    • /
    • 2003
  • This paper has developed the computer integration manufacturing system and Internet based tele-operations. The functions of CIMS include production planing, material requirement planning, work order generation, process control, quality control, shipping planning, warehouse and inventory management and material cost accounting.[1] In this paper focuses on the automatic warehouse control and inventory management by developing the information system as well as the Internet-based integration. The system overview is divided into three parts, the mechanical system, the computer and developed software to control and manage the information and the communication system. The mechanical system consists of the warehouse machine and forklift mobile robot controlled by programmable logic controller (PLC). The computer works on many functions such as control station interfaces with PLC, managing database and inventory, and Internet server to broadcast the inventory database to users via World Wide Web and monitoring the operation on web camera. Our scheme the inventory database can be checked easily anywhere and anytime when the users connect to the Internet. In this article, the lead-time and inventory level can be reduced therefore the holding cost and operating time is also decreased.

  • PDF

Robust Position Control of One DOF Mechanical Systems Using Dual PIOs Without Velocity Measurement

  • Han, Minsoo;Lee, Cho Won;Yook, Joo-Hyoung;Son, Young Ik
    • Journal of Electrical Engineering and Technology
    • /
    • v.12 no.1
    • /
    • pp.356-362
    • /
    • 2017
  • This paper presents a robust position controller for a one degree-of-freedom (DOF) mechanical system using only position measurement. In order to alleviate the performance degradation owing to various uncertainties, a two-stage design method is studied by employing a proportional integral observer (PIO). In the first stage, a baseline backstepping controller is designed for a nominal system without accounting for uncertainties. The PIO is developed for estimating both the velocity information for the backstepping controller and an equivalent input disturbance for a feedforward compensation using the estimated uncertainty. It is shown that the estimation errors with the proposed PIO can be made arbitrarily small in a finite time. If the system suffers from undesirable actuator nonlinearities, however, it might be necessary to estimate the velocity and the disturbance with different rates of convergence. The proposed method combines the predesigned backstepping controller and dual PIOs to reduce mechanical vibrations as well as steady-state errors. The performance of the proposed method is tested through comparative computer simulations and experiments using a laboratory prototype.

A Study on the Effect of Turnover Intention by Psychological Commitments in Mandatory Environments : Focused on the Accounting Information Systems' Users (비자발적 환경하에서 사용자의 심리적 몰입이 이직의도에 미치는 영향에 관한 연구 : 회계정보시스템 사용자를 중심으로)

  • Chang, Won-Kyung;Kim, Tae-Kyun
    • Journal of Information Technology Applications and Management
    • /
    • v.14 no.1
    • /
    • pp.179-202
    • /
    • 2007
  • This paper presents and tests a conceptual model of Technology Acceptance Model (TAM) that explains perceived usefulness, perceived ease of use, organizational commitment and turnover intention in terms of psychological commitments in mandatory environments. The model focuses on the psychological commitments (Kelman's internalization, Identification, compliance) as the primary predictors of perceived usefulness, perceived ease of use and organizational commitment. We discuss our current understanding of technology acceptance as well as the notion of mandated use. The results are as fellows that organizational commitment is negatively related to turnover intention : perceived usefulness is positively related to organizational commitment : psychological commitments are positively related to organizational commitment, perceived usefulness and perceived ease of use : perceived ease of use is positively related to perceived usefulness in mandatory environments. Through this research, psychological commitments are the strong determinants of technology acceptance in mandatory environments. These findings advance theory and contribution to the foundation for future research aimed at Improving our understanding of user adoption behavior in mandatory environments.

  • PDF