• The Journal of Asian Finance, Economics and Business
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• v.8 no.11
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• pp.121-131
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• 2021

This study aims at investigating the effects of digital accounting implementation on audit performance of tax auditors in Thailand through audit competency and audit report as the consequence. In addition, it examines the effects of audit learning, digital culture, and stakeholder expectation on digital accounting implementation. The key informants were Thailand's tax auditors. The data was collected using a questionnaire that was distributed to 349 tax auditors throughout Thailand. The response rate was 20.53%. The Ordinary Least Squares (OLS) is applied to test the research relationships. The results of this study show that digital accounting implementation has an important effect on its consequence, namely audit competency, audit report, and audit performance. Similarly, audit competency and audit report affect audit performance. Testing the antecedents of the research relationships, namely audit learning, digital culture, and stakeholder expectation, the result reveals that only digital culture affects digital accounting implementation. Accordingly, digital accounting implementation plays a vital role to enhance audit competency, audit report, and ultimately lead to attaining audit performance. Furthermore, the results are beneficial for the auditing practitioners and regulators, allowing them to draw on these results to develop training programs to enhance professional audit efficiency.

• Journal of Korea Society of Digital Industry and Information Management
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• v.14 no.4
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• pp.79-85
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• 2018

This paper presents an implementation method of Long Term Evolution-Advanced (LTE-A) Physical Downlink Shared Channel (PDSCH) decoder using a general-purpose multicore Digital Signal Processor (DSP), TMS320C6670. Although the DSP provides some useful coprocessors such as turbo decoder, fast Fourier transformer, Viterbi Coprocessor, Bit Rate Coprocessor etc., it is specific to the base station platform implementation not the mobile terminal platform implementation. This paper shows an implementation method of the LTE-A PDSCH decoder using programmable DSP cores as well as the coprocessors of Fast Fourier Transformer and turbo decoder. First, it uses the coprocessor supported by the TMS320C6670, which can be used for PDSCH implementation. Second, we propose a core programming method using DSP optimization method for block diagram of PDSCH that can not use coprocessor. Through the implementation, we have verified a real-time decoding feasibility for the LTE-A downlink physical channel using test vectors which have been generated from LTE-A Reference Measurement Channel (RMC) Waveform R.6.

• International conference on construction engineering and project management
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• 2005.10a
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• pp.1212-1215
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• 2005

Since Lean Construction has been introduced as a new management approach to improve productivity in the construction industry, much research is in progress to develop lean concepts and principles for better implementation and to get results of the successful adaptation of lean ideas from manufacturing for application in the construction industry. Currently, several construction companies in the USA are starting to implement lean construction with nebulous hopes of obtaining better results from their current projects than from past projects not employing lean construction. There are many difficulties in adopting lean concepts and systems into construction projects and implementing lean construction in real construction sites. Thus, there are demands to share information how other companies implement lean construction, to identify the benefits and barriers of lean implementation in the construction fields, and finally to improve their lean implementation. This study was the first exploratory study to assess lean construction implementation on overall projects. The case studies carried out the examination of the mutual relationships of lean planning systems, organization structure, attitudes of project participants and company strategy which played major influences on successful lean implementation

• Korean Journal of Childcare and Education
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• v.20 no.1
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• pp.1-19
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• 2024

Objective: The purpose of this study was to verify the mediating effect of reflective thinking in the relationship between early childhood teachers' play-based curriculum implementation competences and their digital competences. Methods: An online survey was conducted targeting 330 early childhood teachers. Descriptive statistical analysis, correlation analysis, and The Process macro model 4 were performed using SPSS 28.0 and The Process macro 4.1. Results: The main results of this study are outlined as follows: first, a significant positive correlation was observed between overall play-based curriculum implementation competences, reflective thinking, and digital competences, including each of their respective sub-factors. Second, the study revealed that reflective thinking played a partial mediating role in the relationship between early childhood teachers' play-based curriculum implementation competences and digital competences. Conclusion/Implications: Through this study, it was confirmed that when reflective thinking mediated play-based curriculum implementation competences, digital competences were further increased. The findings suggest that not only positive play-based curriculum implementation competences of teachers but also reflective thinking should be considered to enhance digital competences.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.33 no.3
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• pp.401-410
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• 2023

In this paper, we propose optimization methods for implementing SPARKLE, one of the NIST LWC finalists, on a 64-bit ARMv8 processor. The proposed methods consist of two approaches: an implementation using ARM A64 instructions and another using NEON ASIMD instructions. The A64-based implementation is optimized by performing register scheduling to efficiently utilize the available registers on the ARMv8 architecture. By utilizing the optimized A64-based implementation, we can achieve speeds that are 1.69 to 1.81 times faster than the C reference implementation on a Raspberry Pi 4B. The ASIMD-based implementation, on the other hand, optimizes data by parallelizing the ARX-boxes to perform more than three of them concurrently through a single vector instruction. While the general speed of the optimized ASIMD-based implementation is lower than that of the A64-based implementation, it only slows down by 1.2 times compared to the 2.1 times slowdown observed in the A64-based implementation as the block size increases from SPARKLE256 to SPARKLE512. This is an advantage of the ASIMD-based implementation. Therefore, the ASIMD-based implementation is more efficient for SPARKLE variant block cipher or permutation designs with larger block sizes than the original SPARKLE, making it a useful resource.

• Proceedings of the CALSEC Conference
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• 1998.10a
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• pp.163-173
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• 1998

Many Companies have expected that BPR and ERP implementation could keep up with changes in business management and information technology in Mega-competition era. But we cannot expect the performance improvement of enterprises without conjunction of BPR and ERP implementation This paper points out the problems of BPR ＆ ERP implementation and present solutions to problems by the BPR using ERP system and the concurrent implementation of BPR and ERP.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.20 no.42
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• pp.131-141
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• 1997

The purpose of this study is to certify the actual state of JIT(Just-in-Time) production system's implementation of Korean manufacturing industries and to exhibit the appropriate JIT system considering the company's characteristics, for attain the superior competitiveness. To understand the current situations of JIT system's implementation a questionnaire study is performed. Total 152 valid questionnaires are collected by personal visit and mailing method. All the data is statistically analyzed by SPSS PC+ and SAS program and reviewed to develop a strategy for JIT implementation of Korean manufacturing companies.

• Journal of Information Technology Applications and Management
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• v.18 no.3
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• pp.41-59
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• 2011

This preliminary study held in two Indonesian state-owned enterprises (SOEs) showed empirical evidence that top management commitment was perceived to be the most important critical factor contributing to enterprise resource planning (ERP) implementation success, compared to top management support and top management involvement. Therefore, top management and middle management must continually show commitment during the ERP implementation process. This finding could serve as a reference for further study in a larger number of Indonesian SOEs.

• Proceedings of the IEEK Conference
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• 2003.07a
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• pp.186-189
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• 2003

This paper discussed whole concept of bluetooth baseband and studied its detail algorithm. Important blocks, access code, security and clock management, are implemented and verified to hardware and firmware according to Specification ver.1.1. Then implementation results are compared and examined. Finally, this paper suggested the efficient system implementation method. By using test board, it could confirm that suggested implementation communicated smoothly.

• Proceedings of the IEEK Conference
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• 2001.06d
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• pp.123-126
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• 2001

Block filter implementation technique for uniform filter banks is uniform in this paper. By applying block filter into decimation and interpolation filters, it is shown that down and up samplers are cancelled out in respective liters. Furthermore by applying block filters into uniform filter banks, significant reduction for computational complexity is achieved since prototype filter can be shared in each channel implementation. Also, it is shown that proposed implementation is a reconfigurable structure in terms of order variation.