• Title/Summary/Keyword: accounting systems

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Sampling and Calibration Requirements for Optical Reflectance Soil Property Sensors for Korean Paddy Soils (광반사를 이용한 한국 논 토양 특성센서를 위한 샘플링과 캘리브레이션 요구조건)

  • Lee, Kyou-Seung;Lee, Dong-Hoon;Jung, In-Kyu;Chung, Sun-Ok;Sudduth, K.A.
    • Journal of Biosystems Engineering
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    • v.33 no.4
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    • pp.260-268
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    • 2008
  • Optical diffuse reflectance sensing has potential for rapid and reliable on-site estimation of soil properties. For good results, proper calibration to measured soil properties is required. One issue is whether it is necessary to develop calibrations using samples from the specific area or areas (e.g., field, soil series) in which the sensor will be applied, or whether a general "factory" calibration is sufficient. A further question is if specific calibration is required, how many sample points are needed. In this study, these issues were addressed using data from 42 paddy fields representing 14 distinct soil series accounting for 74% of the total Korean paddy field area. Partial least squares (PLS) regression was used to develop calibrations between soil properties and reflectance spectra. Model evaluation was based on coefficient of determination ($R^2$) root mean square error of prediction (RMSEP), and RPD, the ratio of standard deviation to RMSEP. When sample data from a soil series were included in the calibration stage (full information calibration), RPD values of prediction models were increased by 0.03 to 3.32, compared with results from calibration models not including data from the test soil series (calibration without site-specific information). Higher $R^2$ values were also obtained in most cases. Including some samples from the test soil series (hybrid calibration) generally increased RPD rapidly up to a certain number of sample points. A large portion of the potential improvement could be obtained by adding about 8 to 22 points, depending on the soil properties to be estimated, where the numbers were 10 to 18 for pH, 18-22 for EC, and 8 to 22 for total C. These results provide guidance on sampling and calibration requirements for NIR soil property estimation.

A Study on the Introduction of a Rigging and Slinging Certificate System to Reduce a Struck by Object Accidents (건설현장 물체에 맞음 사고 저감을 위한 줄걸이 작업 전문 자격제도 도입에 관한 연구)

  • Yeom, Chun Ho;Lee, Jinho;Park, Hyeon
    • Journal of the Korean Society of Safety
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    • v.33 no.5
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    • pp.92-100
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    • 2018
  • According to 'The Analysis of Industrial Accidents in 2016' by Ministry of Employment and Labor, the number of deaths caused by accidents in the construction field is 391, accounting for 47% of 826 industrial fatalities in all industries. The breakdown of the 391 fatalities of the construction industry shows that 'struck by an object' accident had 30 fatalities, the 3rd in frequency following falling (235) and crashing (32) accidents. This study aims to explore ways to reduce the 'struck by an object' accident with emphasis on safety education and certificate system for rigging and slinging works. This study reviews literature on rigging and slinging works and analyzes 'struck by an object' accidents. The rules and regulation on the rigging and slinging works are also reviewed both for Korea and other countries with best practices in construction safety such as Singapore, Japan, U.K., and U.S. The rigging and slinging certificate systems of those countries are also reviewed to find any advantage in the construction safety management. In addition, a pilot rigging and slinging certificate system was executed in one of domestic construction site followed by two surveys: one on the riggers who participated in the pilot operation and the other on general managers in domestic construction sites. Based on the analysis of the 'struck by an object' accidents and pilot operation, this study proposes a rigging and slinging certificate system to reduce accidents, enhancing safety condition of construction sites. The certificate system was proposed in a way to accommodate working practice of construction sites. Depending on rigging careers and a crane load capacity, riggers are eligible to apply either basic or master certificate which makes difference in the level of rigging works. The safety condition of rigging and slinging work could be substantially enhanced if workers, managers, supervisors, administrators, and policy makers work together consistently.

Detecting Credit Loan Fraud Based on Individual-Level Utility (개인별 유틸리티에 기반한 신용 대출 사기 탐지)

  • Choi, Keunho;Kim, Gunwoo;Suh, Yongmoo
    • Journal of Intelligence and Information Systems
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    • v.18 no.4
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    • pp.79-95
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    • 2012
  • As credit loan products significantly increase in most financial institutions, the number of fraudulent transactions is also growing rapidly. Therefore, to manage the financial risks successfully, the financial institutions should reinforce the qualifications for a loan and augment the ability to detect a credit loan fraud proactively. In the process of building a classification model to detect credit loan frauds, utility from classification results (i.e., benefits from correct prediction and costs from incorrect prediction) is more important than the accuracy rate of classification. The objective of this paper is to propose a new approach to building a classification model for detecting credit loan fraud based on an individual-level utility. Experimental results show that the model comes up with higher utility than the fraud detection models which do not take into account the individual-level utility concept. Also, it is shown that the individual-level utility computed by the model is more accurate than the mean-level utility computed by other models, in both opportunity utility and cash flow perspectives. We provide diverse views on the experimental results from both perspectives.

A Study on the Agency Theory and Accounting (에이전시이론과 회계감사에 관한 연구)

  • 공해영
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.12 no.20
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    • pp.123-138
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    • 1989
  • The primary objective of the agency research in the game theory lives in the maintenance of Pareto is optimal condition for the optimal incentive contract. The basic concepts which are related to this objective are reviewed in connection with the general assumptions to model it, the moral hazard and adverse selection which arised from the information asymmetry, and finally the problem of risk distribution. The demand for auditing and the role of auditor have been addressed by ASOBAC. Issues which an auditor is explicitly introduced in a principal-agent framework have been addressed in this paper. These issues must be confronted to appropriately with the auditor, and to achieve an adequate understanding of optimal confronting arrangement with the auditor. The first step in introducing an auditor into this analysis is to examine the game-theoretic foundation of such a expended agency model. The Mathematical program formulated may not yield solution that are resonable. This arises because the program may call for the auditor and manager to play dominated Nash equilibra in some subgame. The nontrivial natures of the subgame implies that randomized strategies by the auditor and manager nay be of crucial importance. The possibilities for overcoming the randomized strategy problem were suggested; change the rule of the game and or impose covexity condition. The former seems unjustifiable in on auditing context, and the latter promising but difficult to achieve. The discussion ended with an extension of the revelation principle to the owner manager-auditor game, assuming strategies. An examination of the restriction and improvement direction of the basic concept of agency theory was addressed in the later part of this paper. Many important aspects of auditor incentives are inherently multiple-agent, multiple-period, multiple-objectine, phenomena and require further analyses and researches.

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The continuous or categorical effects for HH vs. HL and HH vs. LH in lexical pitch accent contrasts of Korean

  • Kim, Jungsun
    • Phonetics and Speech Sciences
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    • v.6 no.4
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    • pp.53-65
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    • 2014
  • The current research examines whether pitch contour shapes in North Kyungsang pitch accent contrasts provide a phonetic dimension for phonological discreteness in a mimicry task. Two pitch accent continua resynthesized were created for HH vs. HL and HH vs. LH. To confirm a phonetic dimension for accounting for pitch accent categories in North Kyungsang Korean, the mimicries of speakers of two dialects (i.e., North Kyungsang & South Cholla) were compared. One of the findings showed that, for North Kyungsang speakers, the range of mean f0 peak times was a phonetic dimension undergoing a continuous shift within a stimulus continuum for both HH vs. HL and HH vs. LH. On the other hand, for South Cholla speakers, there were no apparent shifts around categorical boundaries for either HH vs. HL or HH vs. LH. Regarding individual mimicries on f0 peak timing, there are many variations. For HH vs. LH, three North Kyungsang speakers showed a discrete pattern reflecting a shift in phonological categories, but for HH vs. HL, there was no such distinction showing a categorical shift, though there were statistically significant differences for two speakers. Interestingly, one of the North Kyungsang speakers showed a continuous phonetic dimension for both HH vs. HL and HH vs. LH. Lastly, the f0 valley timing did not exhibit a discrete or gradient phonetic dimension for speakers of either dialect. On the basis of these results, what is interesting is that the tonal target such as high tone in North Kyungsang pitch accent categories within the autosegmental-metrical (AM) theory may be realized within individual cognitive systems for representing the interaction of perception and production.

A Study on the Linkage and integration of UCI (Universal Content Identifier) between ICN (Integrated Copyright Number) (디지털콘텐츠 식별체계 UCI (Universal Content Identifier)와 통합저작권 관리번호 ICN (Integrated Copyright Number)간의 연계와 통합에 관한 연구)

  • Kim, Yoon-Ho;Cho, Seong-Hwan
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.14 no.5
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    • pp.27-33
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    • 2014
  • As UCI (Universal Content Identifier) identification system becomes a national standard for content distribution, many digital contents are distributed through UCI identification system. However, problems associated with copyright infringement and copyright contracts occur due to lack of copyright information. ICN (Integrated Copyright Number), a code system developed for copyright management, includes copyright-related information for the purposes of usage settlement and accounting, illegal usage monitoring, and content filtering. ICN, however, has no information about distribution and content properties. Therefore, the linkage and integration between UCI and ICN can be a basis for the transparent and effective distribution of digital contents. In this paper, we propose a model for linking and integrating UCI and ICN, developing the efficiency in the value chain of each identified system by analyzing political factors and key technical elements between the two identification systems.

Development Plan of Accident Scenario Modeling Based on Seasonal Weather Conditions - Focus on Chlorine Leakage Accident - (계절별 기상조건에 따른 사고시나리오 모델링 발전방안 - 염소 누출사고를 중심으로 -)

  • Kim, Hyun-Sub;Jeon, Byeong-Han
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.10
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    • pp.733-738
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    • 2017
  • In this study, we selected chlorine, a typical toxic material used in many workplaces, as the leakage material, and through the analysis of alternative scenarios based on the meteorological conditions in the summer frequently encountered in accidents, we suggest ways to improve the (method of analysis/accident scenario modeling). The analysis of 296 chemical accidents from January 2014 to December 2016 found that the highest rate of occurrence was in summer, accounting for 35.81% of the total. According to the risk assessment, the influence range and number of inhabitants in the influence area were 712.4 m and 20,090 under the annual mean weather conditions and 796.2 m and 27,143 people under the summer mean weather conditions, respectively. This result implies that, under certain conditions, the range of impacts in the current alternative scenario is incomplete. Therefore, risk assessment systems need to be improved in order to take into consideration the characteristics of each chemical substance.

Differential Expression of Four $Ca_v$3.1 Splice Variants in the Repeat III-IV Loop

  • Lee, Sang-Soo;Park, You-Mi;Kang, Ho-Won;Bang, Hyo-Weon;Jeong, Seong-Woo;Lee, Jung-Ha
    • Animal cells and systems
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    • v.12 no.3
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    • pp.137-141
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    • 2008
  • Molecular cloning revealed the three isoforms($Ca_v3.1,\;Ca_v3.2,\;and\;Ca_v3.3$) of the T-type calcium channel subfamily. Expression studies exhibited their distinctive electrophysiological and pharmacological properties, accounting for diverse properties of T-type calcium channel currents previously characterized from isolated cells. However, electrophysiological properties of ion channels have shown to be more diversified by their splice variants. We here searched splice variants of rat $Ca_v3.1$ T-type channel by reverse-transcription-polymerase chain reaction(RT-PCR) to further explore diversity of $Ca_v3.1$. Interestingly, analyses of cloned RT-PCR products displayed that there were at least four splicing variants of rat $Ca_v3.1$ in the loop connecting repeats III and IV. Southern blot analyses indicated that the predominantly detected variant in brain was $Ca_v3.1a$(492 bp), which were rarely detected in most of peripheral tissues. Other two variants($Ca_v3.1c$, 546 bp; $Ca_v3.1d$, 525 bp) were detected in most of the tissues examined. The smallest isoform($Ca_v3.1b$, 471 bp) was rarely detected all the tissues. Electrophysiological characterization of the splicing variants indicated that the splice variants differ in inactivation kinetics and the voltage dependence of activation and inactivation as well.

Correlation between Value Strategies and Financial Performance in Leading Industries (주력산업에서 가치전략과 재무성과의 상관관계)

  • Hong, Kichul;Park, Kwangho
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.41 no.1
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    • pp.70-83
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    • 2018
  • Korea's five leading industries-chemical, automobile, shipbuilding, metal and electronics-have been the growth engines of the Korean economy for the last 30 years. However, with their performance weakening in the past few years, Korea's annual growth rate has dropped to less than 2%. Just as the Japanese economy struggled through the lost decades, Korea's leading industries have been facing signals of arriving at a Strategic Inflection Point ("SIP") since the mid-2000s. The objective of this study is to present an appropriate value strategy for Korean firms in leading industries to gain sustainable competitive advantages. This paper examines the following issues : First, it diagnoses the signs and timing of SIP for the five leading industries. Second, this study examines 78 Korean and Japanese firms in order to understand the adaptation strategies of the highest and lowest performing firms from a value strategy point of view. Third, it empirically analyzes the correlation between the indicators of value strategy and the accounting performances of the Korean and Japanese firms. The data set used in the cluster analysis were collected from KISLINE database of NICE Information Service and annual reports. The findings in the case analyses of high and low performing companies show that high value-added specialty chemical materials and electronic component manufacturers that had a strong focus on value creation were defined as high performing companies. And in the cosmetic and automobile industries, companies with a strong emphasis on value appropriation gained high performance. Furthermore, the study conducted a cluster analysis based on two indicators R&D and advertisement expense. The analysis shows that a significant gap exists in the operating incomes among three groups classified under the value strategy. The study recommends that Korean firms are requested to increase R&D expenditure, conduct M&A and collaborate with companies that own source technologies to narrow the technology gap and improve their segment portfolio from commodity to value-added products.

Error Handling and Data Synchronization in Policy and Charging Control Architecture in WiMAX (WiMAX 정책 제어 시스템의 정보 동기화)

  • Seol, Soonuk;Cho, Sungsoo
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.38B no.5
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    • pp.355-367
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    • 2013
  • In the Policy and Charging Control(PCC) architecture of the 3GPP and WiMAX forum, the Policy and Charging Rule Function(PCRF) controls and configures the policies of quality of services(QoS) and accounting to a Policy and Charging Rule Enforcement Function(PCEF). In this paper, we categorize the errors into three types that include a disconnection with peer entity, a delayed or no response and a response with failure result, and propose a scheme to automatically synchronize the data between the PCRF and the PCEF for each type of error. Also, we conduct a quantitative analysis to see how much it can help to maintain the cell capacity of the mobile VoIP service in a WiBro network, which is implemented in Korea according to the standards of WiMAX. We can see that our proposed scheme improves the performances of PCC by preventing the waste of radio resources, the overload of systems, the memory leakage of servers, the system shutdown, and so on. We have validated the scheme by implementation, and reflected it in WiMAX standard documents.