• Title/Summary/Keyword: Accounting Applications

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Configuration Management Processes and Its Information Systems Development Environments (형상관리 절차 및 정보시스템 개발환경)

  • 김선호;김태환;김철환;정석찬
    • The Journal of Society for e-Business Studies
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    • v.2 no.2
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    • pp.1-30
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    • 1997
  • In this research, the concept of CM (configuration management) is introduced for proper applications to the life-cycle product data management. In addition, the activities for CM - CM management and planning, configuration identification, configuration control, configuration status accounting, and configuration verification and audit - are described in detail. For the management of distributed configuration data among governments, prime contractors, and subcontractors, development environments and functions for the configuration management information system (CMIS) are proposed.

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ON SPATIAL QUATERNIONIC SMARANDACHE RULED SURFACES

  • Kemal Eren;Abdussamet Caliskan;Suleyman SENYURT
    • Honam Mathematical Journal
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    • v.46 no.2
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    • pp.209-223
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    • 2024
  • In this paper, we investigate the spatial quaternionic expressions of the ruled surfaces whose base curves are formed by the Smarandache curve. Moreover, we formulate the striction curves and dralls of these surfaces. If the quaternionic Smarandache ruled surfaces are closed, the pitches and angle of pitches are interpreted. Finally, we calculate the integral invariants of these surfaces using quaternionic formulas.

Forecasting Project Cost and Time using Fuzzy Set Theory and Contractors' Judgment

  • Alshibani, Adel
    • International conference on construction engineering and project management
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    • 2015.10a
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    • pp.174-178
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    • 2015
  • This paper presents a new method for forecasting construction project cost and time at completion or at any intermediate time horizon of the project duration. The method is designed to overcome identified limitations of current applications of earned value method in forecasting project cost and time. The proposed method usesfuzzy set theory to model uncertainties associated with project performance and it integrates the earned value technique and the contractors' judgement. The fuzzy set theory is applied as an alternative approach to deterministic and probabilistic methods. Using fuzzy set theory allows contractors to: (1) perform risk analysis for different scenarios of project performance indices, and (2) perform different scenarios expressing vagueness and imprecision of forecasted project cost and time using a set of measures and indices. Unlike the current applications of Earned Value Method(EVM), The proposed method has a numberof interesting features: (1) integrating contractors' judgement in forecasting project performance; (2) enabling contractors to evaluate the risk associated with cost overrun in much simpler method comparing with that of simulation, and (3) accounting for uncertainties involved in the forecasting project cost.

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A Study on Cooperation between Kerberos system and Credit-Control Server

  • Choi, Bae-Young;Lim, Hyung-Jin;Chung, Tai-Myoung
    • Proceedings of the Korea Society of Information Technology Applications Conference
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    • 2005.11a
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    • pp.281-284
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    • 2005
  • Kerberos is system that offer authorization in internet and authentication service. Can speak that put each server between client and user in distributed environment and is security system of symmetry height encryption base that offer authentication base mutually. Kerberos authentication is based entirely on the knowledge of passwords that are stored on the Kerberos Server. A user proves her identity to the Kerberos Server by demonstrating Knowledge of the key. The fact that the Kerberos Server has access to the user's decrypted password is a rwsult of the fact that Kerberos does not use public key cryptogrphy. It is a serious disadvantage of the Kerbercs System. The Server must be physically secure to prevent an attacker from stealing the Kerberos Server and learning all of the user passwords. Kerberos was designend so that the server can be stateless. The Kerberos Server simply answers requests from users and issues tickets. This study focused on designing a SIP procy for interworking with AAA server with respect to user authentication and Kerberos System. Kerberos is security system of encryption base that offer certification function mutually between client application element and server application element in distributed network environment. Kerberos provides service necessary to control whether is going to approve also so that certain client may access to certain server. This paper does Credit-Control Server's function in AAA system of Diameter base so that can include Accounting information that is connected to Rating inside certification information message in Rating process with Kerberos system.

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Problems of Shariah Governance Framework and Different Bodies: An Empirical Investigation of Islamic Banks in Bangladesh

  • ALAM, Md. Kausar;MUSTAFA, Hasri;UDDIN, Md. Salah;ISLAM, Md. Jahirul;MOHUA, Marjea Jannat;HASSAN, Md. Farjin
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.3
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    • pp.265-276
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    • 2020
  • The study aims to explore the problems of the existing Shariah Governance Framework (SGF) and its concerned authorities in the context of Bangladesh. Thus, according to responses from 17 respondents, this study outlines that Bangladesh has an absence of a shortage of experts, experienced, knowledgeable, and qualified Shariah people at all levels (i.e., the central bank, Islamic banks, Shariah Supervisory Boards (SSBs), and regulators). Therefore, Bangladesh does not have a separate Islamic banking act, Shariah audit firm, Shariah index institutions, and comprehensive SGF. The existing guideline has a limitation concerning its comprehensiveness, accountability, responsibility, and structure of SSBs. Islamic banks do not follow the instruction of the central bank in the formation of SSBs. As a result, there is an absence of competent and qualified SSB, which also results in the functions of Shariah departments as well as Shariah applications. Usually, the Board of Directors (BOD), management, executives, customers, and the public also have the conceptual gap about Islamic banks, SGF, and banking system compared to the regular prayers, faith, and belief. Concisely, Bangladesh requisites a comprehensive SGF, Islamic banking act, a standard accounting system, and a robust Shariah audit system for the overall development of Islamic banks and SGF.

VoIP Quality Metric and Quality-based Accounting Scheme (VoIP 품질 측량 도구 및 품질 기반의 요금 부과 방안 연구)

  • Jung, Youn-Chan;Ann, Ibanez Al
    • The Journal of Korean Institute of Communications and Information Sciences
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    • v.35 no.1B
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    • pp.27-34
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    • 2010
  • As VoIP systems move to wireless environments with much higher average packet loss rates than wired networks, it becomes less possible for the network to assure a reasonable QoS. So, real-time quality monitoring for mobile VoIP applications is an important issue to be explored. In this paper, we explore perceptual quality dependency on two parameters: the burst loss rate and average burst length. Also, we propose a simple 'moving average' approach with $\alpha$ aiming to measure those parameters on real-time basis. In order to find how accurately the two parameters measured estimate the real perceptual quality, we compare actual measured PESQ scores with estimated value by matching the measured quality metric to the trained MOS table. Finally, we propose the quality-based accounting system, which can set obvious continuities between quality and billing.

Methods and Applications to estimate the Conversion Factor of Resource-based Relative Value Scale for Nurse-Midwife's Delivery Service in the National Health Insurance (조산원(助産院)의 분만간호서비스에 대한 건강보험수가 산출방법과 적용방안)

  • Kim, Jin-Hyun;Jung, Yoo-Mi
    • Journal of Korean Academy of Nursing
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    • v.39 no.4
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    • pp.574-583
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    • 2009
  • Purpose: This paper analyzed alternative methods of calculating the conversion factor for nurse-midwife's delivery services in the national health insurance and estimated the optimal reimbursement level for the services. Methods: A cost accounting model and Sustainable Growth Rate (SGR) model were developed to estimate the conversion factor of Resource-Based Relative Value Scale (RBRVS) for nurse-midwife's services, depending on the scope of revenue considered in financial analysis. The data and sources from the government and the financial statements from nurse-midwife clinics were used in analysis. Results: The cost accounting model and SGR model showed a 17.6-37.9% increase and 19.0-23.6% increase, respectively, in nurse-midwife fee for delivery services in the national health insurance. The SGR model measured an overall trend of medical expenditures rather than an individual financial status of nurse-midwife clinics, and the cost analysis properly estimated the level of reimbursement for nurse-midwife's services. Conclusion: Normal vaginal delivery in nurse-midwife clinics is considered cost-effective in terms of insurance financing. Upon a declining share of health expenditures on midwife clinics, designing a reimbursement strategy for midwife's services could be an opportunity as well as a challenge when it comes to efficient resource allocation.

Evaluation of Regional Knowledge Innovation System in China: An Economic Framework Based on Dynamic Slacks-based Approach

  • CHIU, Sheng-Hsiung;LIN, Tzu-Yu
    • The Journal of Asian Finance, Economics and Business
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    • v.6 no.3
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    • pp.141-149
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    • 2019
  • The paper proposes a knowledge innovation performance model by the dynamic data envelopment analysis with slacks-based measure approach for evaluating the effectiveness of 30 regional knowledge innovation activities in China from 2010 to 2016. In recent years, China has paid more attention to knowledge innovation activities, as central and local governments have pushed on with their innovation projects by lots of investment whatever the difficulties may be. Decision-maker is usually interested in judge its knowledge innovation performance relative to target benchmark by exploring whether one provincial administration region performs better among others and/or if the growth of economy will be benefited greatly by the knowledge innovation activities. To acquire the managerial insight about this issue from a comprehensively designed performance evaluation model, knowledge innovation activity is conceptualized as an intertemporal production process. Invention patent and regional gross product are imposed on desirable outputs, highlighting the need for knowledge economy. The empirical result shows that knowledge innovation has a positive effect on economic development. At the same time, decision-maker should be interest in the economic effect of patents' type and quality. The government should then encourage new technical applications with greater commercial value from a market-oriented perspective, in order to benefit the most from the innovation process in the short-run.

An Analysis of the Efficiency and Productivity of Domestic Construction Companies (국내 건설기업의 효율성 및 생산성 분석)

  • Joo, Su-Min;Lee, Suchul;Hong, Jong-Yi
    • Journal of Information Technology Applications and Management
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    • v.27 no.1
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    • pp.1-13
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    • 2020
  • This study aims to measure the efficiency and productivity change of 30 domestic construction companies from 2010 to 2018 using data envelopment analysis(DEA) and Malmquist productivity index (MI). In particular, we used the number of employees, capital stock, and non-current assets as input variables, and sales and net income as ouput variables for the analysis. The dataset used for the analysis of efficiency and productivity changes is the employee profile and financial statements for the companies from 2010 to 2018. We found that the MI of the 30 companies is greater than one since 2013. This is because many years of TEC (Technical Efficiency Change) is greater than 1, which means that the productivity index increases as the TEC increases. In addition, the MI value was less than 1, which lowered the productivity of construction firms in 2018. The results of the study may help decision makers to find effective future management plans by analyzing the internal and external factors.

A Study on the Expressive Tendency of Traditional in Korean Contemporary Interior Space (한국 현대 실내공간에서의 전통성 표현 경향에 관한 연구)

  • Jun Kyong-Hee;Nam Kyung-Sook
    • Korean Institute of Interior Design Journal
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    • v.14 no.6 s.53
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    • pp.3-11
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    • 2005
  • With development of digital technology and build-up of global network in the 21st century, Korea has recklessly accepted Western information and culture in recent years, thus causing damages to out identity. In the situation, restoration and development of traditions in a modern way will contribute to the creation of contemporary interiors. This study has analyzed and assessed the process through which traditional decorative elements have applied to contemporary interior decorations over the past ten years with a view to identify the trend of expressing traditional elements in comtemporary interiors. Designs that have applied traditional elements in a transfigure expression method amounted to 77 pieces, accounting for $43\%$ of the total investigated 178 designs, which was followed by 48 designs ($27\%$) of metaphor expression method and 39 designs ($22\%$) of symbol expression method, which express the tradition as interpreted by the designer. Designs that have adopted direct expression method amounted to no more than 14 pieces, accounting only for $8\%$ of the total designs. This result suggests that transformative, metaphoric and symbolic expressions that simplify or transform the original forms we more frequently used In the applications of traditional elements to modern interiors rather than directive expression that reproduces the original form as it was.