• Title/Summary/Keyword: accounting systems

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Comparative Analysis of Customs Drawback Systems in Korea and China (한중 관세환급제도에 관한 비교분석)

  • La, Kong-Woo;Lee, Seon-Pyo;Hong, Gil-Jong
    • International Commerce and Information Review
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    • v.13 no.1
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    • pp.217-241
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    • 2011
  • The basic purpose of Customs Drawback System of the material for export goods is export support as cut a price down the export goods' price. Especially the trade volume between South Korea and China is the greatest in comparison with other countries in 2010. Therefore companies involved China is necessary to understand exactly for China's tariff system(duty drawback system). Due to inconsistent policies, it is difficult to understand VAT-related provisions on exports goods of China compared with South Korea Tax System. Accordingly, the results of this study is significant in China-related companies. In South Korea and China, amount of customs duty drawback is very large 4.017606 billion won 732.8 billion yuan respectively. Thus, the amount of customs duty drawback is greater, a comparison of customs duty drawback in South Korea and China is very necessary on Customs Drawback System.

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Thermo-mechanical analysis of reinforced concrete slab using different fire models

  • Suljevic, Samir;Medic, Senad;Hrasnica, Mustafa
    • Coupled systems mechanics
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    • v.9 no.2
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    • pp.163-182
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    • 2020
  • Coupled thermo-mechanical analysis of reinforced concrete slab at elevated temperatures from a fire accounting for nonlinear thermal parameters is carried out. The main focus of the paper is put on a one-way continuous reinforced concrete slab exposed to fire from the single (bottom) side as the most typical working condition under fire loading. Although contemporary techniques alongside the fire protection measures are in constant development, in most cases it is not possible to avoid the material deterioration particularly nearby the exposed surface from a fire. Thereby the structural fire resistance of reinforced concrete slabs is mostly influenced by a relative distance between reinforcement and the exposed surface. A parametric study with variable concrete cover ranging from 15 mm to 35 mm is performed. As the first part of a one-way coupled thermo-mechanical analysis, transient nonlinear heat transfer analysis is performed by applying the net heat flux on the exposed surface. The solution of proposed heat analysis is obtained at certain time steps of interest by α-method using the explicit Euler time-integration scheme. Spatial discretization is done by the finite element method using a 1D 2-noded truss element with the temperature nodal values as unknowns. The obtained results in terms of temperature field inside the element are compared with available numerical and experimental results. A high level of agreement can be observed, implying the proposed model capable of describing the temperature field during a fire. Accompanying thermal analysis, mechanical analysis is performed in two ways. Firstly, using the guidelines given in Eurocode 2 - Part 1-2 resulting in the fire resistance rating for the aforementioned concrete cover values. The second way is a fully numerical coupled analysis carried out in general-purpose finite element software DIANA FEA. Both approaches indicate structural fire behavior similar to those observed in large-scale fire tests.

The Removal of Plates after Craniomaxillofacial Surgery: A Retrospective Study (두개 악안면 수술 후 플레이트 제거에 관한 후향적 연구)

  • Park, Dae-Kyun;Yoo, Sang-Chul;Park, Seung-Ha;Koo, Sang-Hwan
    • Archives of Plastic Surgery
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    • v.34 no.2
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    • pp.186-190
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    • 2007
  • Purpose: Plate systems have been used for osteosynthesis of cranial and oromaxillofacial fracture. However, there is no consensus on the need for routine removal of plate and the question about indications of removal. Therefore, we present the retrospective study to clarify the indications and consensus of removal. Methods: The medical records of patients who were treated with rigid internal fixation using plates after craniofacial trauma were reviewed. Study variables included age, gender, type of fracture, type of plate, seniority of the operator, causes of removal, and time between insertion and removal. All results amendable to statistics were analyzed using SPSS 10.0 to determine which set of variables might affect the fate of the plates. Results: For a period of 10 years (March 1, 1994 through July 31, 2004), total of 41 plates(6.7%) were removed among 609 plates inserted into 419 patients; 27 plates were removed from 15 patients for infection, which is the most common cause of removal accounting for 65.8%. Mean time between insertion and removal is 35.2 months and mean age is 41.4 years. Most plates were removed from combined fracture(14.92%) and facial fracture(8.47%) and these were statistically significant. The age, gender, seniority of the operator and other variables were not statistically associated with plate removal. Conclusion: This retrospective study shows that routine removal does not appear to be clinically indicated due to respectively low removal rate and that the commonest indications for removal were infection.

A Development of the Integrated Total Asset Management System (통합 유가증권시스템의 개발)

  • Hwang Hyun-Cheol;Song Ha-Yoon
    • Journal of KIISE:Computing Practices and Letters
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    • v.11 no.5
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    • pp.458-463
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    • 2005
  • The total asset management system is used for banks or financial institutions for the management of trusteed assets or own assets and it is divided into three systems: the front-office system, the middle-office system and the back-office system by its business areas and functionalities. This kind of asset management system is a huge and complex system handling large data and various financial products, and requires professional knowledges like accounting, financial product specific knowledge, compliance and regulations, etc. It also performs high level computation for NAV calculation and risk measurement on every day Therefore, it needs absolute stability, extendability and efficiency and should handle the frequent change of regulation and products and connectivity with outdoor institutions. In this paper, we report our successful development of such a system and discuss issues regarding its efficient system design and system construction.

Implementation of Web services for Slip Data Process (전표데이터 처리를 위한 웹서비스 구현)

  • 황의철;정민영;정선태
    • The Journal of the Korea Contents Association
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    • v.3 no.2
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    • pp.57-64
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    • 2003
  • A Web Service is an URL addressable set of functionality that is exposed over a network to serve as a building Hock for creating distributed applications. SOAP is a protocol that Web Service consumers often use, when they request and response to a Web Service, and it is a lightweight, XML-based protocol over HTTP for exchange to information in decentralized, distributed environments. A Web Service is very useful forimplementing common functions in especially a large size business area, because it is invoked by a protocol like HTTP or SOAP that we easily use, and by an XML-based data format In this paper, we implement Web Services that process dip data by computers in enterprise accounts in order to enhance the transparency and productivity of enterprises. we analyse the structure of slip data, design dip database, implement stored procedures for manipulating data of slip database, and make thorn controlled by Web Services. The result of this paper will contribute to the standardization and activation of accounting process systems for e-business area.

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DTNB oxidation effects on T-type $Ca^{2+}$ channel isoforms

  • Lee, Sang-Soo;Kang, Ho-Won;Park, Jin-Yong;Lee, Jung-Ha
    • Animal cells and systems
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    • v.15 no.2
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    • pp.131-138
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    • 2011
  • Redox regulation is one of the ubiquitous mechanisms to modulate ion channels. We here investigated how 5,5'-dithio-bis (2-nitrobenzoic acid), a cysteine specific oxidizing reagent, modulates $Ca_v3.1$ and $Ca_v3.2$ T-type $Ca^{2+}$ channels expressed in Xenopus oocytes. Application of the reagent inhibited $Ca_v3.1$ and $Ca_v3.2$ currents in a dose-dependent manner. The oxidizing reagent (1 mM) reduced the peak amplitude of $Ca_v3.1$ and $Ca_v3.2$ currents by ~50% over 2-3 minutes and the decreased currents were fully recovered upon washout of it. The reagent slowed the activation and inactivation kinetics of $Ca_v3.1$, $Ca_v3.2$, and $Ca_v3.3$ channel currents. Notably, the reagent positively shifted both activation and steady-state inactivation curves of $Ca_v3.1$, while it did not those of $Ca_v3.2$. Utilizing chimeric channels from $Ca_v3.1$ and $Ca_v3.2$, we localized the domains III and IV of $Ca_v3.1$ responsible for the positive shifts of channel activation and steady-state inactivation. These findings provide hints relevant to the electrophysiological and molecular mechanisms accounting for the oxidative regulation of T-type channels.

Multivariate design estimations under copulas constructions. Stage-1: Parametrical density constructions for defining flood marginals for the Kelantan River basin, Malaysia

  • Latif, Shahid;Mustafa, Firuza
    • Ocean Systems Engineering
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    • v.9 no.3
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    • pp.287-328
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    • 2019
  • Comprehensive understanding of the flood risk assessments via frequency analysis often demands multivariate designs under the different notations of return periods. Flood is a tri-variate random consequence, which often pointing the unreliability of univariate return period and demands for the joint dependency construction by accounting its multiple intercorrelated flood vectors i.e., flood peak, volume & durations. Selecting the most parsimonious probability functions for demonstrating univariate flood marginals distributions is often a mandatory pre-processing desire before the establishment of joint dependency. Especially under copulas methodology, which often allows the practitioner to model univariate marginals separately from their joint constructions. Parametric density approximations often hypothesized that the random samples must follow some specific or predefine probability density functions, which usually defines different estimates especially in the tail of distributions. Concentrations of the upper tail often seem interesting during flood modelling also, no evidence exhibited in favours of any fixed distributions, which often characterized through the trial and error procedure based on goodness-of-fit measures. On another side, model performance evaluations and selections of best-fitted distributions often demand precise investigations via comparing the relative sample reproducing capabilities otherwise, inconsistencies might reveal uncertainty. Also, the strength & weakness of different fitness statistics usually vary and having different extent during demonstrating gaps and dispensary among fitted distributions. In this literature, selections efforts of marginal distributions of flood variables are incorporated by employing an interactive set of parametric functions for event-based (or Block annual maxima) samples over the 50-years continuously-distributed streamflow characteristics for the Kelantan River basin at Gulliemard Bridge, Malaysia. Model fitness criteria are examined based on the degree of agreements between cumulative empirical and theoretical probabilities. Both the analytical as well as graphically visual inspections are undertaken to strengthen much decisive evidence in favour of best-fitted probability density.

The Effects of CEO' s Compassionate Rationalism Leadership Strategies on Innovation Activities and Business Performance in SMEs (중소기업경영자의 온정적 합리주의 리더십이 혁신활동과 경영성과에 미치는 영향)

  • Park, Soo-Yong;Lee, Dong-Hyung
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.42 no.3
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    • pp.70-79
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    • 2019
  • Domestic SMEs play a key role in production and employment, accounting for 98.9% of total enterprises, 74.4% of employment, 50.8% of production, and 49.0% of value added (as of 2016). However, they are faced with difficulties of survival because of continuous decrease in profitability, shortage of funds and manpower, insufficient accumulation of technology, minimum wage increase, and 52-hour workweek. In order for SMEs to continue to develop in such a difficult environment, we must constantly innovate our organization by making full use of our knowledge, information, experience and ability. To do this, CEO (management) leadership is very important to ensure that the best people are focused on the organizational innovation and management performance without moving the company. In this study, we wanted to establish empirically how the newly emerging compassionate rationalism leadership of SMEs business managers affected the innovation activities and management performance of companies. Research has shown that management's compassionate rationalism leadership has a positive and significant causal relationship with the innovation activities and management performance of the enterprise. Therefore, SMEs managers need to learn the bottom eight strategic factors of compassionate rationalism leadership and use them strategically to make efforts to create positive emotions for the organization so that members can be immersed in innovative activities and management performance creation.

Development of Smart Pet House with AI Function (AI 기능을 탑재한 스마트 반려동물 하우스 개발)

  • Song, Soon-Myung;Park, Soo-Yong;Jo, Eun-Hyeon;Lee, Dong-Hyung
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.42 no.2
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    • pp.86-93
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    • 2019
  • The population of domestic companion animals is estimated to be about 10 million now. In recent years, the domestic pet market has been launching a wide range of products and services for high quality, smart and well-being. As a result, the market size will increase from 900 billion won in 2012 to 2.3 trillion won in 2016, which has more than doubled in five years. The industry expects to reach 6 trillion won by 2020, expecting 3 trillion won this year. In particular, domestic dogs and cats market is estimated at 275.5 billion won, accounting for 19% of the domestic animal market and 1.425 billion won for the world market. However, despite the growing market for companion animals products, unfortunately the import dependence on related industrial goods is still high and the quality of service is very low. Unlike Europe and the United States, 90% of companion animals are housed in apartments, often causing problems in the health and safety of companions and companions. The purpose of this study is to develop a smart house for companion animals with environmental friendliness and AI function that can be won in competition with products of developed countries. The results of this study are expected to contribute to the creation of a new value - added base for the related industries through the strengthening of the competitiveness of the related SMEs and further the effect of employment increase and import substitution.

Association Between Burnout and Intention to Emigrate in Peruvian health-care Workers

  • Anduaga-Beramendi, Alexander;Beas, Renato;Maticorena-Quevedo, Jesus;Mayta-Tristan, Percy
    • Safety and Health at Work
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    • v.10 no.1
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    • pp.80-86
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    • 2019
  • Background: Emigration of health-care workers is a problem within global health systems which affects many countries, including Peru. Several factors have caused health-care workers to emigrate, including burnout syndrome (BS). This study aims to identify the association between BS and its dimensions with the intention of physicians and nurses to emigrate from Peru in 2014. Methods: A cross-sectional study, based on a secondary analysis of the National Survey of Health Users (ENSUSALUD - 2014) was conducted. Sampling was probabilistic, considering the 24 departments of Peru. We include the questionnaire for physicians and nurses, accounting for 5062 workers. BS was measured by the Maslach Burnout Inventory-Human Services Survey. Adjusted odds ratio (OR) was calculated using multiple logistic regression. Results: Of the study population, 44.1% were physicians, 37.7% males, and 23.1% were working in Lima. It was found that 2.8% [95% confidence interval (CI): 2.19-3.45] of health-care workers had BS. The overall prevalence of intention to emigrate among health-care workers was 7.4% (95% CI: 6.36-8.40). Association was found between BS and intention to emigrate in Peruvian health-care workers (OR = 2.15; 95% CI: 1.05-4.40). Emotional exhaustion was the BS dimension most associated with intention to emigrate (OR = 1.80; 95% CI: 1.16-2.78). Conclusion: Physicians and nurses from Peru who suffered from BS were more likely to have intention to emigrate. Policies should be established to reduce BS as a strategy to control "brain drain" from health-care workers of Peru.