• Proceedings of the Korea Inteligent Information System Society Conference
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• 2003.05a
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• pp.338-346
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• 2003

Information Technology (IT) and the internet have been major drivers the changes in all aspects of the business processes and activities. They have brought major changes to the financial statements audit environment as well, which in turn has required modifications in audit procedures. There exist, however, certain difficulties with current audit procedures especially for the assessment of the level of control risk. This assessment is primarily based on the auditors' professional judgment and experiences, not based on the objective hies or criteria. To overcome these difficulties, this paper proposes a prototype decision support model named CRAS-CBR using case based reasoning (CBR) to support auditors in making their professional judgment on the assessment of the level of control risk of the general accounting system in the manufacturing industry. To validate the performance, we compare our proposed model with benchmark performances in terms of classification accuracy for the level of control risk. Our experimental results showed CRAS-CBR outperforms a statistical model (MDA) and staff auditor performance in average hit ratio.

• Journal of Information Processing Systems
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• v.1 no.1 s.1
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• pp.41-48
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• 2005

This paper presents the development of a morphological processor for the Mongolian language, based on the two-level morphological model which was introduced by Koskenniemi. The aim of the study is to provide Mongolian syntactic parsers with more effective information on word structure of Mongolian words. First hand written rules that are the core of this model are compiled into finite-state transducers by a rule tool. Output of the compiler was edited to clarity by hand whenever necessary. The rules file and lexicon presented in the paper describe the morphology of Mongolian nouns, adjectives and verbs. Although the rules illustrated are not sufficient for accounting all the processes of Mongolian lexical phonology, other necessary rules can be easily added when new words are supplemented to the lexicon file. The theoretical consideration of the paper is concluded in representation of the morphological phenomena of Mongolian by the general, language-independent framework of the two-level morphological model.

• Proceedings of the Korea Society of Information Technology Applications Conference
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• 2006.06a
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• pp.602-627
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• 2006

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 commitment in mandatory environments. The model focuses on psychological commitment(Kelman's internalization, identification, compliance) as the primal of predictor 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 and implications of the research are as follows. First, organizational commitment negatively influence turnover intention in mandatory environment. Second, perceived usefulness positively influence organizational commitment in mandatory environments. Third, psychological commitment positively influence organizational commitment, perceived usefulness and perceived ease of use in mandatory environments. Fourth, perceived ease of use positively influence perceived usefulness in mandatory environments. Through this research, psychological commitment is a strong determinant 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.

• Asian Journal of Business Environment
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• v.7 no.2
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• pp.5-16
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• 2017

Purpose - The purpose of this research study is to make a comparative analysis between corporate governance guidelines 2016 and 2012 and area of further improvement to ensure better governance, accountability and transparency. Research design, data and methodology - This research study is mainly based on the corporate governance guidelines 2016 and 2012 issued by the regulatory authority known as Bangladesh Securities and Exchange Commission (BSEC). Results - This study finds that corporate governance guideline 2012 include some new issues such as criteria and qualification of independent director; some additional statements in the directors' report; mandatory requirement of separation of chairman and CEO; constitution of audit committee; chairman of audit committee; role of audit committee, duties of CEO and CFO on financial statements; and collection of compliance certificate from professional accountant or secretary in compare to corporate governance guidelines 2016. Conclusions - This study suggests that the regulatory authority should include more issues such as tax management and reporting, risk management and reporting; individual and overall performance analysis of the board and independent directors; separate nomination and compensation committee; assessment of true independence of the board and its supporting committees to ensure higher quality of corporate governance and transparency.

• Earthquakes and Structures
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• v.17 no.5
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• pp.463-475
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• 2019

In this paper, a procedure to develop fragility curves of structures equipped with semi-active tuned mass dampers (SATMDs) considering multiple failure criteria has been presented while accounting for the uncertainties of the input excitation, structure and control device parameters. In this procedure, Latin hypercube sampling (LHS) method has been employed to generate 30 random SATMD-structure systems and nonlinear incremental dynamic analysis (IDA) has been conducted under 20 earthquakes to determine the structural responses, where failure probabilities in each intensity level have been evaluated using Monte Carlo simulation (MCS) method. For numerical analysis, an eight-story nonlinear shear building frame with bilinear hysteresis material behavior has been used. Fragility curves for the structure equipped with optimal SATMDs have been developed considering single and multiple failure criteria for different performance levels and compared with that of uncontrolled structure as well as structure controlled using passive tuned mass damper (TMD). Numerical analysis has shown the capability of SATMDs in significant enhancement of the seismic fragility of the nonlinear structure. Also, considering multiple failure criteria has led to increasing the fragility of the structure. Moreover, it is observed that the influence of the uncertainty of input excitation with respect to the other uncertainties is considerable.

• Structural Engineering and Mechanics
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• v.35 no.4
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• pp.431-457
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• 2010

This article provides a discussion of the mathematic modeling of connections for designing and qualifying structures, systems, and components subject to monotonic or cyclic loading. To characterize the force-deformation behavior of connections under monotonic loading, a review of the Ramberg-Osgood, Richard-Abbott, and Menegotto-Pinto models is conducted, and it is shown that these nonlinear functions can be mathematically derived by scaling up or down a linear force-deformation function. A generalized four-parameter model for simulating connection behavior is investigated to facilitate nonlinear regression analysis. In order to perform seismic analysis of frameworks, a hysteretic model accounting for loading, unloading, and reloading is described using the established monotonic model. For preliminary analysis, a method is provided to quickly determine the model parameters that fit approximately with the observed data. To reach more accurate values of the parameters, the methods of nonlinear regression analysis are investigated and the modified Levenberg-Marquardt and separable nonlinear least-square algorithms are applied in determining the model parameters. Example case studies illustrate the procedure for the computation through the use of experimental/analytical data taken form the literature. Transformation of connection curves from the three-parameter model to the four-parameter model for structural analysis is conducted based on the modeling of connections subject to fire.

• Earthquakes and Structures
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• v.7 no.3
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• pp.349-365
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• 2014

The dynamic response of structures under extremely short duration dynamic loads is of great concern nowadays. This paper investigates structures' response as well as the associated structural damage to explosive loads considering and ignoring the supporting soil flexibility effect. In the analysis, buildings are modeled by two alternate approaches namely, (1) building with fixed supports, (2) building with supports accounting for soil-flexibility. A lumped parameter model with spring-dashpot elements is incorporated at the base of the building model to simulate the horizontal and rotational movements of supporting soil. The soil flexibility for various shear wave velocities has been considered in the investigation. In addition, the influence of variation of lateral natural periods of building models on the obtained response and peak response time-histories besides damage indices has also been investigated under blast loads with different peak over static pressures. The Dynamic response is obtained by solving the governing equations of motion of the considered building model using a developed Matlab code based on the finite element toolbox CALFEM. The predicted results expressed in time-domain by the building model incorporating SSI effect are compared with the corresponding model results ignoring soil flexibility effect. The results show that the effect of surrounding soil medium leads to significant changes in the obtained dynamic response of the considered systems and hence cannot be simply ignored in damage assessment and response time-histories of structures where it increases response and amplifies damage of structures subjected to blast loads. Moreover, the numerical results provide an understanding of level of damage of structure through the computed damage indices.

• Structural Engineering and Mechanics
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• v.29 no.3
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• pp.259-278
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• 2008

This paper presents a nonlinear finite element procedure accounting for the effects of geometric as well as material nonlinearities for reinforced concrete bridge piers supported by laminated rubber bearings. Reinforced concrete bridge piers supported by laminated rubber bearings and carrying a cyclic load were analyzed by using a special purpose, nonlinear finite element program, RCAHEST. For reinforced concrete, the proposed robust nonlinear material model captures the salient response characteristics of the bridge piers under cyclic loading conditions and addresses with the influence of geometric nonlinearity on post-peak response of the bridge piers by transformations between local and global systems. Seismic isolator element to predict the behaviors of laminated rubber bearings is also developed. The seismic performance of reinforced concrete bridge piers supported by laminated rubber bearings is assessed analytically. The results show good correlation between the experimental findings and numerical predictions, and demonstrate the reliability and robustness of the proposed analytical model. Additionally, the studies and discussions presented in this investigation provide an insight into the key behavioral aspects of reinforced concrete bridge piers supported by laminated rubber bearings.

• Journal of Practical Engineering Education
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• v.10 no.2
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• pp.149-157
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• 2018

China evaluates corporate management activities based on the policies and assessment criteria of corporate social responsibility (CSR) based on the national development plan goals. This assessment should be understood in advance as a key issue for Korean companies into the Chinese market. Therefore, this research was presented to analyze the process, trends and related systems of CSR based on Chinese political specialties. Through this is aimed at utilizing this study as a CSR implementation strategy and CSR training frame for companies considering to China in order to understand the reality of CSR in China and applying it to business strategy.

• Journal of East-West Nursing Research
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• v.24 no.2
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• pp.171-181
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• 2018

Purpose: The study aimed to validate a structural model of self-concept among children and adolescents from multicultural families. Methods: Data were collected from 325 mothers of multicultural families and their 417 children. Confirmatory factor analysis, path analysis and multiple mediation analysis with a phantom variable approach were used to assess construct validity and relations between model variables. Results: Goodness of fit indices of the modified theoretical model, the standardized ${\chi}^2$ (2.75), RMR (.02), RMSEA (.07), NFI (.90), TLI (.92), CFI (.94), GFI (.89), and AGFI (.87), met criteria. Social support and mental health problem had significant direct effects on self-concept, whereas residential environment and school adjustment had significant indirect effects, accounting in combination for 53% of the variance in self-concept. Conclusion: Based on the results, mental health problem mediated the relationships of self-concept and parenting stress.