• The Journal of Industrial Distribution & Business
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• v.6 no.2
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• pp.13-16
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• 2015

Purpose - Benford's Law is a simple and effective auditor tool that detects fraud. This paper's purpose is to audit the efficiency of Benford's law, which uses a set of strange observations, certain numbers repeated over other numbers in the data set. Research design, data, and methodology - Benford's law was applied in numerical analysis. We can say that in addition to reducing the duration of the audit, the capacities of the audit were more robust. Results - Sample auditse valuated the ability of auditors to prove fraud and expand the use of analytical procedures in planning the audit. Additionally, the use of the analyses as part of the computer's internal controls helped to further improve the effectiveness of internal controls and reinforce them. Conclusions - Benford analysis should be carried out as appropriate. In subsequent studies, it can also be examined as a tool to reveal doubtful accounts. Numerical analysis of the data and a computer are necessary. Programs for data analysis in various applications such as auditing (SAS) and (ACL) and (Case Ware) and (IDEA) are available.

• Management & Information Systems Review
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• v.31 no.2
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• pp.41-59
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• 2012

ERP is a new technique of process innovation. It indicates enterprise resource planning whose purpose is an integrated total management of enterprise resources. ERP can be also seen as one of the latest management systems that organically connects by using computers all business processes including marketing, production and delivery and control those processes on a real-time basis. Currently, however, it's not easy for local enterprises to have operators who will be in charge of ERP programs, even if they want to introduce the resource management system. This suggests that it's urgently needed to train such operators through ERP education at school. But in the field of education, actually, the lack of professional ERP instructors and less effective learning programs for industrial applications of ERP are obstacles to bringing up ERP workers who are competent as much as required by enterprises. In ERP, accounting is more important than any others. Accountants are assuming more and more roles in ERP. Thus, there's a rapidly increasing demand for experts in ERP accounting. This study examined previous researches and literature concerning ERP education, identified problems with current ERP education at college and proposed how to solve the problems. This study proposed the ways of improving ERP education at college as follows. First, a prerequisite learning of ERP, that is, educating the principle of accounting should be intensified to make students get a basic theoretical knowledge of ERP enough. Second, lots of different scenarios designed to try ERP programs in business should be created. In association, students should be educated to get a better understanding of incidents or events taken place in those scenarios and apply it to trying ERP for themselves. Third, as mentioned earlier, ERP is a system that integrates all enterprise resources such as marketing, procurement, personnel management, remuneration and production under the framework of accounting. It should be noted that under ERP, business activities are organically connected with accounting modules. More importantly, those modules should be recognized not individually, but as parts comprising a whole flow of accounting. This study has a limitation because it is a literature research that heavily relied on previous studies, publications and reports. This suggests the need to compare the efficiency of ERP education between before and after applying what this study proposed to improve that education. Also, it's needed to determine students' and professors' perceived effectiveness of current ERP education and compare and analyze the difference in that perception between the two groups.

• 유체기계공업학회:학술대회논문집
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• 2005.12a
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• pp.405-412
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• 2005

Numerical and experimental investigations were conducted to assess the aerodynamic performance of several centrifugal compressors. In order to impose an appropriate physics at the interface between impeller and vaned diffuser numerically, two different techniques, frozen rotor and stage models, were applied and the simulation results were compared with the corresponding prototype test data. An equivalent sand-grain roughness height was utilized in the present computational study to consider a relative surface roughness effect on the stage performance simulated. From a series of investigations, it was found that the stage model is more suitable than the frozen rotor scheme for the steady interactions between impeller and diffuser in turbocompressor applications. It is supposed that the solution by frozen rotor scheme is inclined to overrate the non-uniformity of the flow fields. The predicted aerodynamic performance accounting for surface roughness effect shows favorable agreement with experimental data. Simulations based on the aerodynamically smooth surface assumption tend to overestimate the stage performance.

• Proceedings of the Korea Society of Information Technology Applications Conference
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• 2006.06a
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• pp.602-627
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• 2006

This paper presents and tests a conceptual model of Technology Acceptance Model(TAM) that explains perceived usefulness, perceived ease of use, organizational commitment and turnover intention in terms of psychological commitment in mandatory environments. The model focuses on psychological commitment(Kelman's internalization, identification, compliance) as the primal of predictor of perceived usefulness, perceived ease of use and organizational commitment we discuss our current understanding of technology acceptance, as well as the notion of mandated use. The results and implications of the research are as follows. First, organizational commitment negatively influence turnover intention in mandatory environment. Second, perceived usefulness positively influence organizational commitment in mandatory environments. Third, psychological commitment positively influence organizational commitment, perceived usefulness and perceived ease of use in mandatory environments. Fourth, perceived ease of use positively influence perceived usefulness in mandatory environments. Through this research, psychological commitment is a strong determinant of technology acceptance in mandatory environments. These findings advance theory and contribution to the foundation for future research aimed at improving our understanding of user adoption behavior in mandatory environments.

• Asian Journal of Business Environment
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• v.13 no.2
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• pp.21-28
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• 2023

Purpose: This study aims to analyze the determinants of Green Total Factor Productivity (Green TFP) growth in the agricultural sector in Indonesia from 1980-2018. Research design, data, and methodology: The growth of Green TFP in the agricultural sector is calculated using the Growth Accounting Method. Moreover, this study uses multiple linear regression to analyze the determinants of the growth of Green TFP in the agricultural sector in Indonesia. Results: The survey results show that the average growth of Green TFP in the agricultural sector in Indonesia is still negative, which indicates that the efficiency of production factor or mastery of technology is still low. Inflation and patent applications are variables that significantly affect the growth of Green TFP in the agricultural sector, where the inflation variable has a negative effect. In contrast, the variable growth of patent applications has a positive impact. Conclusions: The government needs to continue to improve efficiency by organizing various programs related to increasing mastery of technology in the agricultural sector. The government also needs to advance research and development by promoting patents to become research incentives and impact the improvement of new technologies, especially those related to the environment. Moreover, economic stability needs to be maintained through inflation control.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.225-237
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• 2022

The term "artificial intelligence" is considered a component of sophisticated technological developments, and several intelligent tools have been developed to assist organizations and entrepreneurs in making business decisions. Artificial intelligence (AI) is defined as the concept of transforming inanimate objects into intelligent beings that can reason in the same way that humans do. Computer systems can imitate a variety of human intelligence activities, including learning, reasoning, problem-solving, speech recognition, and planning. This study's objective is to provide responses to the questions: Which factors should be taken into account while deciding whether or not to use AI applications? What role do these elements have in AI application adoption? However, this study proposes a framework to explore the significance and relation of success factors to AI adoption based on the technology-organization-environment model. Ten critical factors related to AI adoption are identified. The framework is empirically tested with data collected by mail surveying organizations in Vietnam. Structural Equation Modeling is applied to analyze the data. The results indicate that Technical compatibility, Relative advantage, Technical complexity, Technical capability, Managerial capability, Organizational readiness, Government involvement, Market uncertainty, and Vendor partnership are significantly related to AI applications adoption.

• Proceedings of the Korean Nuclear Society Conference
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• 1996.11a
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• pp.409-414
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• 1996

A model to estimate economic consequence of severe accident provides some measure of the impact on the accident and enables to know the different effects of the accident described as same terms of cost and combined as necessary. Techniques to assess the consequences of accidents in terms of cost have many applications, for instance in examining countermeasure options, as part of either emergency planning or decision making after an accident. In this study, a model to estimate the accident economic consequence is developed appropriate to our country focused on PWR accident costs from a societal viewpoint. Societal costs are estimated by accounting for losses that directly affect the plant licensee, the public, the nuclear industry, or the electric utility industry after PWR accident.

• The Transactions of the Korea Information Processing Society
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• v.6 no.11S
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• pp.3269-3277
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• 1999

To promote the inclusion of end-to-end congestion control in the design of future protocols using best-effort traffic, we propose a router mechanism, Extended FRED(ex-FRED). In this paper, we catagorize the TCP controlled traffics into robust and fragile traffic and discuss several unfairness conditions between them caused by the diverse applications. For example, fragile traffic from bursty application cannot use its fair share due to their slow adaptation. Ex-FRED modifies the FRED(Fair Random Early Drop), which can show wrong information due to the narrow view of actual buffer. Therefore, Ex-FRED uses per-flow accounting in larger virtual buffer to impose an each flow a loss rate that depends on the virtual buffer use of a flow. The simulation results show that Ex-FRED uses fair share and has good throughput.

• Structural Engineering and Mechanics
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• v.12 no.1
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• pp.51-69
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• 2001

Whereas the potential of static inelastic analysis methods is recognised in earthquake design and assessment, especially in contrast with elastic analysis under scaled forces, they have inherent shortcomings. In this paper, critical issues in the application of inelastic static (pushover) analysis are discussed and their effect on the obtained results appraised. Areas of possible developments that would render the method more applicable to the prediction of dynamic response are explored. New developments towards a fully adaptive pushover method accounting for spread of inelasticity, geometric nonlinearity, full multi-modal, spectral amplification and period elongation, within a framework of fibre modelling of materials, are discussed and preliminary results are given. These developments lead to static analysis results that are closer than ever to inelastic time-history analysis. It is concluded that there is great scope for improvements of this simple and powerful technique that would increase confidence in its employment as the primary tool for seismic analysis in practice.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.26 no.2
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• pp.1-8
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• 2003

The operation and management of a plant require proper accounting for the constraints coming from reliability requirements as well as from budget and resource considerations. Most of the mathematical methods to decide the inspection time interval for plant maintenance by reliability theory are too complicated to be solved. Moreover, the mathematical and theoretical models are not usually cases in the practical applications. In order to overcome these problems, we propose a new the decision-making method of optimal inspection interval to minimize the maintenance cost by reliability theory and genetic algorithm (GA). The most merit of the proposed method is to decide the inspection interval for a plant machine of which failure rate $\lambda$(t) conforms to any probability distribution. Therefore, this method is more practical. The efficiency of the proposed method is verified by comparing the results obtained by GA-based method with the inspection model haying regular time interval.