• The Journal of Asian Finance, Economics and Business
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• v.9 no.10
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• pp.265-275
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• 2022

In the current fast-growing market economy, the accounting-outsourcing trend of small and medium-sized enterprises is on the increase. Studies from both foreign and domestic sources have shown that many factors influence this decision. However, each country has different economic and political characteristics, so these factors and their degree of impact on accounting outsourcing also vary. This study aimed to determine the factors affecting the decision to outsource accounting activities of small and medium transport enterprises in Vietnam. A survey of 384 transport SMEs was conducted using the convenience sampling method. A personal interview with owners/managers/CFOs in 3 major cities of Vietnam based on a research review was conducted. The model examines the influence of many independent variables on accounting outsourcing. The multilinear regression analysis shows that the higher the Assets Specificity, the lower the degree of accounting outsourcing. In addition, the degree of outsourcing is positively and significantly related to frequency and trust in accountants. Besides, when we include control variables such as gender, administrative level, firm size, company age, education, and experience into the model. The results show that small and medium enterprises with limited resources should switch from the traditional internal accounting method to a professional accountant with external knowledge. Based on this study, the author proposes several implications for the accounting outsourcing of small and medium-sized transport enterprises in Vietnam to be more effective. Finally, this study also contributes to the basic knowledge of accounting outsourcing.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.22 no.5
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• pp.43-48
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• 2022

With the recent performance improvement of mobile devices as well as the emergence of various applications, not only interactive tasks but also real-time tasks are rapidly increasing. As real-time tasks have deadline requirements, resource management policies used in the conventional time-sharing systems have limitations in satisfying real-time constraints. In this paper, we examine how to efficiently manage resources while satisfying the constraints of real-time tasks through end-to-end resource management of CPU, memory, and storage when interactive and real-time tasks are executed concurrently on a mobile device. Instead of suggesting complicated resource management policies, we focus on examining the basic concepts necessary for each resource management. Specifically, we first look at basic policies such as assigning dedicated CPU cores for real-time tasks, allocating a certain working set of real-time tasks in memory, and using fast storage without context switch in I/O. We then consider how these basic policies can be adopted efficiently.

• Progress in Superconductivity and Cryogenics
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• v.9 no.4
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• pp.32-36
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• 2007

We fabricated and tested a novel hybrid superconducting fault current limiter (SFCL) of three-phase $24kV_{rms}/630A_{rms}$ rating. In order to apply conventional resistive SFCLs into electric power systems, the urgent issues to be settled are as follows, such as initial installation price of SFCL, operation and maintenance cost due to ac loss of superconductor and the life of cryostat, and high voltage and high current problems. The ac loss and high cost of superconductor and cryostat system are main bottlenecks for real application. Furthermore in order to increase voltage and current ratings of SFCL, a lot of superconductor components should be connected in series and parallel which resulted in extreme high cost. In addition, the method to quench all components at the same instant needs very sophisticated skill and careful operation. Due to these problems, the practical applications of SFCL were pending. Therefore, in order to make practical SFCL, the price of SFCL should be lowered and should meet the demand of utilities. We designed novel hybrid SFCL which combines superconductor and conventional electric equipment including vacuum interrupter, power fuse and current limiting reactor. The main purpose of hybrid SFCL is to drastically reduce total usage of superconductor by adopting current commutation method by use of superconductor and high fast switch. Consequently, it was possible to get the satisfactory test results using this method, and further works for field tests are in the process.

• Journal of Broadcast Engineering
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• v.19 no.4
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• pp.491-501
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• 2014

Recently, the need for disaster-preventing broadcast has increased gradually to cope with natural disaster like earthquake and tsunami causing enormous losses of both life and property. In disaster-preventing broadcast system, the wake-up signal is used to alert user terminal and switch the current state of channel to the emergency channel, which is for the fast and efficient delivery of emergency information. In this paper, we propose the detection method of wake-up signal for disaster-preventing broadcast systems. The wake-up signals for disaster-preventing broadcast should have a good auto-correlation property in low power and narrow-band conditions that does not affect the existing digital television (DTV) system. The suitability of the m-sequence and complementary code (CC) is analyzed for wake-up signals according to signal to noise ratio. A wake-up signal is proposed by combining the direct sequence spread spectrum (DSSS) technique and pseudo noise (PN) sequences such as Barker and Walsh-Hadamard codes. By using the proposed method, a higher detecting performance can be achieved by the spreading gain compared to the single long m-sequence and the Golay code.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.10
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• pp.1-7
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• 2020

In recent years, as LED display systems are actively spread, study on effective control methods for an LED driver for driving the systems has been in progress. The most representative among them is the uniform brightness control method for the LED driver channel. In this paper, we propose an LED driver IC for BLU with current compensation and system protection functions to minimize channel luminance deviation. It is designed for current accuracy within ±3% between channels and a channel current of 150 mA. In order to satisfy the design specifications, the channel amplifier offset was canceled out by a chopping operation using a channel-driving PWM signal. Also, a pre-charge function was implemented to minimize the fast operation speed and luminance deviation between channels. LED error (open, short), switch TR short detection, and operating temperature protection circuits were designed to protect the IC and BLU systems. The proposed IC was fabricated using a Magnachip 0.35-um CMOS process and verified using Cadence and Synopsys' Design Tool. The fabricated LED driver IC has current accuracy within ±1.5% between channels and 150-mA channel output characteristics. The error detection circuits were verified by a test board.

• Analyses & Alternatives
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• v.5 no.2
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• pp.77-105
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• 2021

Natural gas consumption in Asia is growing at fast tempo because of various factors such as economic growth in the region, urbanization, coal-to-gas switch at power and industry sector. Due to geographical characteristics and lack of international pipeline connections between countries in the continent, majority of natural gas exported to Asian consumers is transported by tankers on the sea in the form of liquefied natural gas. As Asian market is the most lucrative market with the fastest demand growth, the competitions between LNG sellers for market share in Asian market are strengthening. The competitions accelerated, especially after the introduction of large volume of incremental supply into the market by new exporters from the U.S., Australia, and Russia. Cheniere Energy, the first exporter of liquefied natural gas (LNG) in the lower 48 states of U.S. has not adopted the traditional price formation mechanism and business model. Traditionally, prices of long-term LNG contracts have been indexed to the price of competing fuels, such as crude oil. The company adopted a pricing mechanism and business model based on a cost-plus system. Cheniere Energy opted for the safer and the risk-free pricing system, that annually guarantees a fixed amount of revenue to the seller. The company earns the same amount of money, regardless of natural gas price dynamics in the domestic and international market, but possibly with less revenue. However, by introducing and successfully implementing the safer and risk- free business model, Cheniere Energy, a company of a relatively smaller size in comparison with major oil and gas companies, became an example to other smaller-sized companies in the U.S. The company's business model demonstrated how to enter and operate LNG business amid increasing competitions among sellers in the U.S. and international market.

• Journal of Dairy Science and Biotechnology
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• v.29 no.1
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• pp.23-31
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• 2011

Domestic dairy industry is now standing at the crossroad for planning next fifty years, mainly because economic and environmental situations surrounding Korean peninsula are fast changing. For the aspects of dairy consumption, fresh milk consumed less, while consumption of the other milk and dairy products is slightly increasing every year. In 2010, it is approximately estimated that 1,939,000 tons of raw milk was used and the supply would be short by about 35,000 tons, based on the amounts in the previous year. Currently, multilateral negotiations against US and EU are underway. When it will be in effect in the future, significant damage would be expected in the dairy and livestock sectors, leading to cut domestic milk supply. Quality of farm-gate milk is graded as 1A on average 90% or more, loaded with very low in microbial and somatic cell counts. Therefore, policy implications have to be placed toward switch currently the UHT processing method to Pasteurization or the LTLT technology, by which natural flavors and nutrients in milk mostly remain after heat treatment. Domestic cheese products comprise only 10% and the rest is occupied by the various kinds of imported natural products. The market size keeps increasing up to 65,423,000 tons last year. When it comes to vitalization of our natural cheese industry, cheese whey, which is a main by-product in cheese manufacture, is a critical issue to be solved and also "On-Farm Processing" would be combined with a growth of big dairy companies when few immediate issues among the relevant regulations will be eased and alleviated in the near future. Fermented milk market is recorded as a single area of gradual increase in the past 10 years, Korea. Fermented yogurts with health claims targeted stomach, liver, and intestine are popular and has grown fast in sales amounts. In this context, researches on beneficial probiotic lactic acid bacteria are one of the important projects for domestic milk and dairy industries. Labelling regulations on efficacy or health-promoting effects of functional dairy products, which is the most important issue facing domestic dairy processors, should be urgently examined toward commercial expression of the functionality by lawful means. Colostrum, a nutrition-rich yellowish fluid, is roaded with immune, growth and tissue repair factors. Bovine colostrum, a raw material for immune milk preparations and infant formula, can be used to treat or prevent infections of the gastrointestinal tract. Nanotechnology can be applied to develop new milk and dairy products such as micro-encapsulated lactase milk for consumers suffering lactose intolerance. Raw milk is suggested to be managed by its usage in the processing line because imbalance of supply and demand is structural problem in every country and thus the usage systems as in the advanced dairy countries is worth of bench-marking to stabilize milk supply and demand. Raw milk produced is desirable to divide into the three parts; domestic, import, and buffering purposes. It is strongly recommended that a domestic dairy control center as an institutional framework should be urgently established as is Dairy Board in New Zealand and Australia. Lastly, government policy should be directed to foster the highly-educated people who are majoring in Dairy Sciences or working in the dairy industry by means of financial support in studying and training abroad as well.

• Journal of Intelligence and Information Systems
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• v.26 no.2
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• pp.1-25
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• 2020

In this paper, we suggest an application system architecture which provides accurate, fast and efficient automatic gasometer reading function. The system captures gasometer image using mobile device camera, transmits the image to a cloud server on top of private LTE network, and analyzes the image to extract character information of device ID and gas usage amount by selective optical character recognition based on deep learning technology. In general, there are many types of character in an image and optical character recognition technology extracts all character information in an image. But some applications need to ignore non-of-interest types of character and only have to focus on some specific types of characters. For an example of the application, automatic gasometer reading system only need to extract device ID and gas usage amount character information from gasometer images to send bill to users. Non-of-interest character strings, such as device type, manufacturer, manufacturing date, specification and etc., are not valuable information to the application. Thus, the application have to analyze point of interest region and specific types of characters to extract valuable information only. We adopted CNN (Convolutional Neural Network) based object detection and CRNN (Convolutional Recurrent Neural Network) technology for selective optical character recognition which only analyze point of interest region for selective character information extraction. We build up 3 neural networks for the application system. The first is a convolutional neural network which detects point of interest region of gas usage amount and device ID information character strings, the second is another convolutional neural network which transforms spatial information of point of interest region to spatial sequential feature vectors, and the third is bi-directional long short term memory network which converts spatial sequential information to character strings using time-series analysis mapping from feature vectors to character strings. In this research, point of interest character strings are device ID and gas usage amount. Device ID consists of 12 arabic character strings and gas usage amount consists of 4 ~ 5 arabic character strings. All system components are implemented in Amazon Web Service Cloud with Intel Zeon E5-2686 v4 CPU and NVidia TESLA V100 GPU. The system architecture adopts master-lave processing structure for efficient and fast parallel processing coping with about 700,000 requests per day. Mobile device captures gasometer image and transmits to master process in AWS cloud. Master process runs on Intel Zeon CPU and pushes reading request from mobile device to an input queue with FIFO (First In First Out) structure. Slave process consists of 3 types of deep neural networks which conduct character recognition process and runs on NVidia GPU module. Slave process is always polling the input queue to get recognition request. If there are some requests from master process in the input queue, slave process converts the image in the input queue to device ID character string, gas usage amount character string and position information of the strings, returns the information to output queue, and switch to idle mode to poll the input queue. Master process gets final information form the output queue and delivers the information to the mobile device. We used total 27,120 gasometer images for training, validation and testing of 3 types of deep neural network. 22,985 images were used for training and validation, 4,135 images were used for testing. We randomly splitted 22,985 images with 8:2 ratio for training and validation respectively for each training epoch. 4,135 test image were categorized into 5 types (Normal, noise, reflex, scale and slant). Normal data is clean image data, noise means image with noise signal, relfex means image with light reflection in gasometer region, scale means images with small object size due to long-distance capturing and slant means images which is not horizontally flat. Final character string recognition accuracies for device ID and gas usage amount of normal data are 0.960 and 0.864 respectively.

• Archives of design research
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• v.19 no.5 s.67
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• pp.119-128
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• 2006

The scale of visual expression has expanded from freeze frame to motion picture as media have developed. Moving pictures such as animation, movies, TV CM and GUI become formative elements whose movement is necessary compared to freeze frame as apparent movement phenomenon and unit structure such as short and scene appear. Therefore, of formative elements such as a shape, color, space, size and movement, movement is importantly distinguished in the moving image. The expression and form of image as a relationship between the signified and signifier explained by Saussure are accepted as a sign by mutual complement even though they limit the content. This makes it possible to infer that the formal feature of movement participates in the message content. To verify this, the result of moving picture visual perception experiment based on the gestalt grouping principle result shows that 70-80 percent of subjects think that 'movement' is the important grouping clue in perception. Movement affects the maintenance of the context of message content in the communication process when the meaning structure of moving picture is analyzed based on the structural feature. The identity can be maintained with if there is a movement with similar directive point even if the color and shape of people, things and background are changed. Second, the clarity of the content is elevated by a distinguished object as a figure by movement. Third, it acts as a knowledge representation which can predict similar movement process of next information processing. Forth, movement gives the content consistency even though more than two scenes have fast switch and complicated editing structure like cross-cutting. Movement becomes a clue which can make grouping information input by visual perception reaction. Also, it gives the order to the visual expression which can be used improperly by formation of structural frame of image message and has the effectiveness which elevates the clarity of signification. Moving picture has discourse with several mixed unit structures because it fundamentally contains time and the common and distinguished expression is needed by media-mix circumstances. Therefore, by the application of gestalt grouping principle to moving picture field, movement becomes the more distinguished than other formative elements and affects the formation of meaning structure. This study propose a viewpoint that develops structural formative beauty and new image expression in the media image field.

• Proceedings of the KOSOMBE Conference
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• v.1992 no.05
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• pp.27-47
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• 1992

Engineers have developed new instruments that aid in diagnosis and therapy Ultrasonic imaging has provided a nondamaging method of imaging internal organs. A complex transducer emits ultrasonic waves at many angles and reconstructs a map of internal anatomy and also velocities of blood in vessels. Fast computed tomography permits reconstruction of the 3-dimensional anatomy and perfusion of the heart at 20-Hz rates. Positron emission tomography uses certain isotopes that produce positrons that react with electrons to simultaneously emit two gamma rays in opposite directions. It locates the region of origin by using a ring of discrete scintillation detectors, each in electronic coincidence with an opposing detector. In magnetic resonance imaging, the patient is placed in a very strong magnetic field. The precessing of the hydrogen atoms is perturbed by an interrogating field to yield two-dimensional images of soft tissue having exceptional clarity. As an alternative to radiology image processing, film archiving, and retrieval, picture archiving and communication systems (PACS) are being implemented. Images from computed radiography, magnetic resonance imaging (MRI), nuclear medicine, and ultrasound are digitized, transmitted, and stored in computers for retrieval at distributed work stations. In electrical impedance tomography, electrodes are placed around the thorax. 50-kHz current is injected between two electrodes and voltages are measured on all other electrodes. A computer processes the data to yield an image of the resistivity of a 2-dimensional slice of the thorax. During fetal monitoring, a corkscrew electrode is screwed into the fetal scalp to measure the fetal electrocardiogram. Correlations with uterine contractions yield information on the status of the fetus during delivery To measure cardiac output by thermodilution, cold saline is injected into the right atrium. A thermistor in the right pulmonary artery yields temperature measurements, from which we can calculate cardiac output. In impedance cardiography, we measure the changes in electrical impedance as the heart ejects blood into the arteries. Motion artifacts are large, so signal averaging is useful during monitoring. An intraarterial blood gas monitoring system permits monitoring in real time. Light is sent down optical fibers inserted into the radial artery, where it is absorbed by dyes, which reemit the light at a different wavelength. The emitted light travels up optical fibers where an external instrument determines O2, CO2, and pH. Therapeutic devices include the electrosurgical unit. A high-frequency electric arc is drawn between the knife and the tissue. The arc cuts and the heat coagulates, thus preventing blood loss. Hyperthermia has demonstrated antitumor effects in patients in whom all conventional modes of therapy have failed. Methods of raising tumor temperature include focused ultrasound, radio-frequency power through needles, or microwaves. When the heart stops pumping, we use the defibrillator to restore normal pumping. A brief, high-current pulse through the heart synchronizes all cardiac fibers to restore normal rhythm. When the cardiac rhythm is too slow, we implant the cardiac pacemaker. An electrode within the heart stimulates the cardiac muscle to contract at the normal rate. When the cardiac valves are narrowed or leak, we implant an artificial valve. Silicone rubber and Teflon are used for biocompatibility. Artificial hearts powered by pneumatic hoses have been implanted in humans. However, the quality of life gradually degrades, and death ensues. When kidney stones develop, lithotripsy is used. A spark creates a pressure wave, which is focused on the stone and fragments it. The pieces pass out normally. When kidneys fail, the blood is cleansed during hemodialysis. Urea passes through a porous membrane to a dialysate bath to lower its concentration in the blood. The blind are able to read by scanning the Optacon with their fingertips. A camera scans letters and converts them to an array of vibrating pins. The deaf are able to hear using a cochlear implant. A microphone detects sound and divides it into frequency bands. 22 electrodes within the cochlea stimulate the acoustic the acoustic nerve to provide sound patterns. For those who have lost muscle function in the limbs, researchers are implanting electrodes to stimulate the muscle. Sensors in the legs and arms feed back signals to a computer that coordinates the stimulators to provide limb motion. For those with high spinal cord injury, a puff and sip switch can control a computer and permit the disabled person operate the computer and communicate with the outside world.