• Title/Summary/Keyword: Accounting Applications

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The effect of learning management system quality and self-regulated learning strategy on effectiveness of an e-Learning

  • Lee Jong-Ki;Lee Jang-Hyung
    • The Journal of Information Systems
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    • v.14 no.3
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    • pp.109-116
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    • 2005
  • With the increasing use of the Internet improved Internet technologies as well as web-based applications, the uses of e-Learning have also increased the effectiveness of e-Learning has become one of the most practically and theoretically important issues in both Educational Engineering and Information Systems. This study suggests a research model, based on an e-Learning success model, the relationship of the e-learner's self-regulated learning strategy and the quality perception of the e-Learning environment. This research model focuses on the learning environment and on the learners' self-efficacy. The former consists of LMS, learning contents and interaction that are provided by e-Learning and the latter refers to the learners' self-regulated learning strategy. In this study, academic performance was measured by student's real record. We will show the validity of the model empirically, and most of the hypotheses suggested in this model were accepted.

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An Empirical Study on the Factors Influencing the Acceptance of Mobile Banking Services (모바일뱅킹서비스 수용요인에 관한 실증연구)

  • Ryu Il;Shin Seon-Jin;So Soon-Hoo
    • Journal of Information Technology Applications and Management
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    • v.13 no.2
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    • pp.67-86
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    • 2006
  • Based on literature relating to the TAM (technology acceptance model) and TPB (theory of planned behavior), this study extends the TAM in a mobile banking context. The extended model was tested using LISREL analysis on the sample of 222 users who have experience with the banking service. The model was partially supported in a mobile banking context, accounting for 49% of the variance in the usage intention. The results showed that the perceived usefulness, the perceived credibility, and the perceived financial cost play a significant role in influencing the usage intention of the mobile banking service. In addition, instant connectivity and perceived credibility were found to influence the perceived usefulness, and self-efficacy and instant connectivity were found to influence the perceived ease of use. Implications of these findings are discussed for researchers and practitioners.

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Financial Analysis of Thai Banks: Effectiveness of Augmented Reality Visualization

  • Tanlamai, Uthai;Jaikengkit, Aim-Orn;Wattanasupachoke, Teerayout
    • Journal of Information Technology Applications and Management
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    • v.24 no.3
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    • pp.51-61
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    • 2017
  • The objective of the study is to examine the acceptance and usability of Augmented Reality (AR) visuals developed for industry analysis of Thai Banks and whether these visuals can outperform the table of numbers in representing financial accounting data. Convenient samples were used and the data were collected with self-assessed questionnaires from 109 users with minimum prior experiences with financial analyses. The results from descriptive statistics indicates that despite having over 80% of respondents with little prior experience in analyzing financial performance of banking industry, the majority of them were able to correctly make prediction (96.4%), identify trend (82.6%) and compare banks' performance (70.6%). Their attitudes and perception towards Bank-AR visuals were above average. Although the overall usability score is average (53%), the respondents rated the Bank-AR visuals to be highly useful and had high intention to use them in the future.

Some Stochastic Properties of Imperfect Repair Model with Random Repair Time

  • Kim, Dae-Kyung;Lim, Jae-Hak
    • International Journal of Reliability and Applications
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    • v.4 no.1
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    • pp.27-40
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    • 2003
  • Maintenance models involving minimal imperfect repair frequently appear in the literature of reliability and operations research. Most of the literatures concerning the stochastic behavior of repairable systems assume that it takes negligible time to repair a failed system and so the length of repair time does not affect the maintenance strategy. It is more realistic to consider the length of repair times in developing maintenance model, however. In this paper, we consider an imperfect repair model with random repair time and investigate some stochastic properties of the number of perfect repairs and the number of minimal repairs. Also we derive the expressions for evaluating the expected numbers of perfect and minimal repairs in general and apply these formulas for certain parametric life distributions.

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Authenticated IGMP for Controlling Access to Multicast Distribution Tree (멀티캐스트 분배트리 접근제어를 위한 Authenticated IGMP)

  • Park, Chang-Seop;Kang, Hyun-Sun
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.17 no.2
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    • pp.3-17
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    • 2007
  • Receiver access control scheme is proposed to protect multicast distribution tree from DoS(Denial-of Service) attack induced by unauthorized use of IGMP(Internet group management protocol), by extending the security-related functionality of IGMP. Based on a specific network and business model adopted for commercial deployment of IP multicast applications, key management scheme is also presented for bootstrapping the proposed access control as well as accounting and billing for CP(Content Provider), NSP(Network Service Provider), and group members.

Flux-Limited Radiative Diffusion Module Applicable to Protoplanetary Disks

  • Yun, Han Gyeol;Kim, Woong-Tae;Bae, Jaehan
    • The Bulletin of The Korean Astronomical Society
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    • v.45 no.1
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    • pp.70.3-70.3
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    • 2020
  • Previous numerical simulations on planet-disk interactions revealed a lot of interesting phenomena including the planetary migration and the formation of many sub-structures inside the disks. However, these simulations were limited to an isothermal or adiabatic equation of state which does not account for various heating and cooling processes in the disks. Recent studies showed that the behavior of the planet-disk interaction can be significantly influenced by the disk thermodynamics. We develop a radiative diffusion module based on the two-temperature flux-limited diffusion approximation accounting for viscous heating and the accretion feedback. In this presentation, we describe our radiative diffusion solver, present some test results, and discuss potential applications of the module to planet-disk interactions,

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EQUATIONS OF MOTION FOR CRACKED BEAMS AND SHALLOW ARCHES

  • Gutman, Semion;Ha, Junhong;Shon, Sudeok
    • Nonlinear Functional Analysis and Applications
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    • v.27 no.2
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    • pp.405-432
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    • 2022
  • Cracks in beams and shallow arches are modeled by massless rotational springs. First, we introduce a specially designed linear operator that "absorbs" the boundary conditions at the cracks. Then the equations of motion are derived from the first principles using the Extended Hamilton's Principle, accounting for non-conservative forces. The variational formulation of the equations is stated in terms of the subdifferentials of the bending and axial potential energies. The equations are given in their abstract (weak), as well as in classical forms.

INVESTIGATION OF A NEW COUPLED SYSTEM OF FRACTIONAL DIFFERENTIAL EQUATIONS IN FRAME OF HILFER-HADAMARD

  • Ali Abd Alaziz Najem Al-Sudani;Ibrahem Abdulrasool hammood Al-Nuh
    • Nonlinear Functional Analysis and Applications
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    • v.29 no.2
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    • pp.501-515
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    • 2024
  • The primary focus of this paper is to thoroughly examine and analyze a coupled system by a Hilfer-Hadamard-type fractional differential equation with coupled boundary conditions. To achieve this, we introduce an operator that possesses fixed points corresponding to the solutions of the problem, effectively transforming the given system into an equivalent fixed-point problem. The necessary conditions for the existence and uniqueness of solutions for the system are established using Banach's fixed point theorem and Schaefer's fixed point theorem. An illustrate example is presented to demonstrate the effectiveness of the developed controllability results.

Application of Non-hydrostatic Free Surface Model for Three-Dimensional Viscous Flows (비정수압 자유수면 모형의 3차원 점성 흐름에의 적용)

  • Choi, Doo-Yong
    • Journal of Korea Water Resources Association
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    • v.45 no.4
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    • pp.349-360
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    • 2012
  • A horizontally curvilinear non-hydrostatic free surface model that was applicable to three-dimensional viscous flows was developed. The proposed model employed a top-layer equation to close kinematic free-surface boundary condition, and an isotropic k-${\varepsilon}$ model to close turbulence viscosity in the Reynolds averaged Navier-Stokes equation. The model solved the governing equations with a fractional step method, which solved intermediate velocities in the advection-diffusion step, and corrects these provisional velocities by accounting for source terms including pressure gradient and gravity acceleration. Numerical applications were implemented to the wind-driven currents in a two-dimensional closed basin, the flow in a steep-sided trench, and the flow in a strongly-curved channel accounting for secondary current by the centrifugal force. Through the numerical simulations, the model showed its capability that were in good agreement with experimental data with respect to free surface elevation, velocity, and turbulence characteristics.

Bankruptcy Prediction Modeling Using Qualitative Information Based on Big Data Analytics (빅데이터 기반의 정성 정보를 활용한 부도 예측 모형 구축)

  • Jo, Nam-ok;Shin, Kyung-shik
    • Journal of Intelligence and Information Systems
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    • v.22 no.2
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    • pp.33-56
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    • 2016
  • Many researchers have focused on developing bankruptcy prediction models using modeling techniques, such as statistical methods including multiple discriminant analysis (MDA) and logit analysis or artificial intelligence techniques containing artificial neural networks (ANN), decision trees, and support vector machines (SVM), to secure enhanced performance. Most of the bankruptcy prediction models in academic studies have used financial ratios as main input variables. The bankruptcy of firms is associated with firm's financial states and the external economic situation. However, the inclusion of qualitative information, such as the economic atmosphere, has not been actively discussed despite the fact that exploiting only financial ratios has some drawbacks. Accounting information, such as financial ratios, is based on past data, and it is usually determined one year before bankruptcy. Thus, a time lag exists between the point of closing financial statements and the point of credit evaluation. In addition, financial ratios do not contain environmental factors, such as external economic situations. Therefore, using only financial ratios may be insufficient in constructing a bankruptcy prediction model, because they essentially reflect past corporate internal accounting information while neglecting recent information. Thus, qualitative information must be added to the conventional bankruptcy prediction model to supplement accounting information. Due to the lack of an analytic mechanism for obtaining and processing qualitative information from various information sources, previous studies have only used qualitative information. However, recently, big data analytics, such as text mining techniques, have been drawing much attention in academia and industry, with an increasing amount of unstructured text data available on the web. A few previous studies have sought to adopt big data analytics in business prediction modeling. Nevertheless, the use of qualitative information on the web for business prediction modeling is still deemed to be in the primary stage, restricted to limited applications, such as stock prediction and movie revenue prediction applications. Thus, it is necessary to apply big data analytics techniques, such as text mining, to various business prediction problems, including credit risk evaluation. Analytic methods are required for processing qualitative information represented in unstructured text form due to the complexity of managing and processing unstructured text data. This study proposes a bankruptcy prediction model for Korean small- and medium-sized construction firms using both quantitative information, such as financial ratios, and qualitative information acquired from economic news articles. The performance of the proposed method depends on how well information types are transformed from qualitative into quantitative information that is suitable for incorporating into the bankruptcy prediction model. We employ big data analytics techniques, especially text mining, as a mechanism for processing qualitative information. The sentiment index is provided at the industry level by extracting from a large amount of text data to quantify the external economic atmosphere represented in the media. The proposed method involves keyword-based sentiment analysis using a domain-specific sentiment lexicon to extract sentiment from economic news articles. The generated sentiment lexicon is designed to represent sentiment for the construction business by considering the relationship between the occurring term and the actual situation with respect to the economic condition of the industry rather than the inherent semantics of the term. The experimental results proved that incorporating qualitative information based on big data analytics into the traditional bankruptcy prediction model based on accounting information is effective for enhancing the predictive performance. The sentiment variable extracted from economic news articles had an impact on corporate bankruptcy. In particular, a negative sentiment variable improved the accuracy of corporate bankruptcy prediction because the corporate bankruptcy of construction firms is sensitive to poor economic conditions. The bankruptcy prediction model using qualitative information based on big data analytics contributes to the field, in that it reflects not only relatively recent information but also environmental factors, such as external economic conditions.