• The Journal of Asian Finance, Economics and Business
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• 제9권8호
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• pp.37-45
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• 2022

This study attempts to understand the relationship between accounting information systems AIS and firms' performance; in the first part of the study, a brief introduction that focuses on the technological advancements and the impact of such advancements on the business world, and in the second part, a review of literature that considered different perspectives on the relationship between AIS and firms' performance. The key differences between manual and automated systems were shown in a table later in the literature review, followed by explanations for each comparison aspect. In the third part, four questions are asked regarding the AIS implementation; the questions covered the top management commitment, the users' competencies, the quality of the adopted system, and the impact of the degree of technological investment on the implementation process. Data for the study was acquired from a Saudi SME. The study's purpose is to investigate the impact of AIS on organizational performance in Saudi SMEs. The presented ideas of this study, where the main finding of the study is that AIS implementation has a positive impact on firms' performance.

• 경영과학
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• 제9권1호
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• pp.67-86
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• 1992

• 자동차안전학회지
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• 제15권4호
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• pp.88-94
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• 2023

The seating postures of passengers in the automated driving vehicle are possible in atypical forms such as rear-facing and lying down. It is necessary to improve devices such as airbags and seat belts to protect occupants from injury in accidents of the automated driving vehicle, and collision safety evaluation tests must be newly developed. The purpose of this study is to define representative types of head-on collision accidents to develop collision standards for autonomous vehicles that take into account changes in driving behavior and occupants' postures. 150 frontal collision cases remained by filtering (accident videos, images, AIS 2+, passenger car, etc…) and random sampling from approximately 320,000 accidents claimed by a major insurance company over the past 5 years. The most frequent accident type is a head-on collision between a vehicle going straight and a vehicle turning left from the opposite side, accounting for 54.7% of all accidents, and most of these accidents occur in permissive left turns. The next most common frontal collision is the center-lane violation by drowsy driving and careless driving, accounting for 21.3% of the total. For the two types above, data such as vehicle speed, contact point/area, and PDOF at the moment of impact are obtained through accident reconstruction using PC-Crash. As a result, two types of autonomous vehicle crash safety test scenarios are proposed: (1) a frontal oblique collision test based on the accident types between a straight vehicle and a left-turning vehicle, and (2) a small overlap collision test based on the head-on accidents of center-lane violation.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.867-875
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• 2020

Quality internal audit (IA) plays a crucial role in accountability, transparency and preserving public properties. This paper gives a brief background of the IA system in Yemen and examines its impact with regards to financial performance in Yemeni commercial banks based on five factors: (i) independence of IAs, (ii) adherence to IA standards, (iii) governance principles implementation, (iv) size of the IA, and (v) frequency of internal audits committees' meetings. The primary data for the study were collected through a questionnaire prepared for this purpose. Fifty questionnaires were distributed out of which forty-two were retrieved and valid in the analysis process. For the empirical analysis, descriptive analysis and T-test were used for verification of the research hypotheses. Results revealed that sticking to standards internal audit, internal auditors' independence and quality governance have significant impact on banks' financial performance, while the size of internal audits committees, as well as their meeting, frequently has insignificant positive impact on banks' performance. Moreover, the country results show that the use of automated internal audit in banks has an impact on improving financial performance. This article provides avenues for further studies, mainly in developing countries, including Yemen, in quality internal audit and financial performance.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.525-532
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• 2021

This study examines the association between a firm's business strategy and audit report lags. This study employs 5,072 firm-year observations from 2015 to 2019. Our sample comprises all of the firms listed on the Korea Composite Stock Price Index (KOSPI) market and Korea Securities Dealers Automated Quotation (KOSDAQ). We perform OLS regression analysis to test our hypothesis. The OLS regression analysis was conducted through the SAS and STATA programs. We find that business strategy is positively associated with audit report lags. Especially, we find that defender firms are negatively associated with audit report lags. The findings of this study suggest that prospector-like firms would increase their performance uncertainty as well as audit risk. Therefore, prospector-like firms interfere with the efficient audit procedures of auditors. On the other hand, our findings indicate that defender-like firms would decrease their performance uncertainty as well as an audit risk because they focus on simple product lines and cost-efficiency. For this reason, auditors will be able to carry out the audit procedures much more easily. Our results present that a prospector-like business strategy degrades audit effectiveness as it exacerbates a company's financial risk, willingness to accept uncertainty, and the complexity of organizational structure.

• 기업가정신과 벤처연구
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• 제20권1호
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• pp.47-57
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• 2017

장부를 마감하고 재무제표를 작성하는 것은 대부분의 기업에 있어서 주요한 과제이다. 본 연구는 결산 자동화 시스템의 도입을 통해 결산과정을 상당부분 개선한 기업의 사례를 조사하고 해당 시스템의 실행과 관련하여 발생한 주요 이슈들에 대해 논의하고자 한다. 이에 본 사례연구에서는 결산 자동화 시스템의 도입목표 및 개선방안, 결산절차, 추진결과와 활용방안 등을 연구하였다. 구체적으로 첫째, 결산 자동화 시스템하의 결산 과정을 상세히 소개하였다. 둘째, 결산 자동화 시스템 도입의 효과를 살펴본 결과 결산 자동화 비율이 극대화 되고, 데이터 검증 작업이 보다 정확하게 이루어짐에 따라 결산 과정에서 발생할 수 있는 오류가 감소한 것으로 나타났다. 또한 결산 순서가 새로이 정의됨에 따라 결산에 소요되는 시간도 감축되었다. 다시 말하면, 결산 자동화 시스템의 도입으로 결산 전반에 대한 속도, 품질, 통제 등이 제고된 것으로 평가되었다. 마지막으로 도입 및 운용 시에 고려해야 할 부분에 대해 제안한다. 본 사례연구가 결산시스템을 개선하고자 하는 기업들에게 구체적인 도입 과정을 예시하고, 또한 운용 시에 고려해야 할 부분에 대한 시사점을 제공할 수 있기를 기대한다. 특히 사례에 포함된 구체적인 예시는 자동화 시스템에 대한 경험이 상대적으로 적은 중소기업에게 도움이 될 수 있을 것이다.

• International Journal of Computer Science & Network Security
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• 제22권11호
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• pp.294-302
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• 2022

The article explores the prospects and trends for the transformation of some basic concepts of law associated with the development of artificial intelligence systems and the problems of liability for harm caused by a robot. The prospects, conditions and consequences of vesting robots with partial (quasi) or full legal personality are explored. This process should lead to a revision of the concepts of will, subjective side and legal responsibility in the direction of their greater universalization. The legally significant signs of will, legal personality, legal liability in relation to robots, artificial intelligence systems and other complex automated information systems are clarified. The author identifies the following essential factors of legal qualification of an act committed by a robot: goals, reasons for setting goals, connections between the planned result and the action taken, the actual result, the reasons for the difference between the actual result and the planned one. The article pays special attention to the preventive function of legal liability, which, when applied to robot subjects, can be expressed in the following basic procedures. 1. Accounting for legal requirements in the behavior of the robot. 2. Timely adaptation of the robot to changes in legislation and other regulatory legal acts that affect its behavior. 3. Accounting for incidents. 4. Destruction of a series of robots whose actions lead to unacceptable consequences.

• 한국정보시스템학회지:정보시스템연구
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• 제19권4호
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• pp.183-206
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• 2010

The technology acceptance model (TAM) is a lot of cited in information technology adoption and usage researches. But TAM has been conducted primarily in volitional environments of the adoption of new technology. This paper discusses technology acceptance in accounting information systems to examine TAM with Characteristics of Organizations and Individuals in mandated using Combined Guard System. Combined Guard System is a scientific guard system that is composed of automated surveillance system, automated sensing system and control system. GOP Scientific Guard System is operated by GOP unit in Korean Army O Division from 2006. In this study, using the extended technology acceptance model, we have analyzed factors which affect the usage intention of GOP Scientific Guard System in mandated using environment. Based upon previous researches, we have selected Support of management unit, Training, Perceived Risk, Subjective Knowledge and Computer Self-efficacy, perceived usefulness, perceived ease of use, and usage intention as variables and proposed a research model. We collected 253 survey questionnaires from Korean army officer and soldier who are serviced at GOP unit in O Division, and analyzed the data using SPSS 12.0 and SmartPLS 2.0M3. According to the results by PLS analysis, According to the results by PLS analysis, Training and Subjective Knowledge did not affect Perceived usefulness, but the other hypotheses were accepted. And Perceived usefulness, and Ease of use influenced the Usage intention. The results of this study will increase Characteristics of Organizations and Individuals on GOP Scientific Guard System and eventually contribute to establishing the activation of Combined Guard System.

• Investigative Magnetic Resonance Imaging
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• 제19권2호
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• pp.67-75
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• 2015

Purpose: To investigate the value of image post-processing software (FreeSurfer, IBASPM [individual brain atlases using statistical parametric mapping software]) and inversion time (TI) in volumetric analyses of the hippocampus and to identify differences in comparison with manual tracing. Materials and Methods: Brain images from 12 normal adults were acquired using magnetization prepared rapid acquisition gradient echo (MPRAGE) with a slice thickness of 1.3 mm and TI of 800, 900, 1000, and 1100 ms. Hippocampal volumes were measured using FreeSurfer, IBASPM and manual tracing. Statistical differences were examined using correlation analyses accounting for spatial interpretations percent volume overlap and percent volume difference. Results: FreeSurfer revealed a maximum percent volume overlap and maximum percent volume difference at TI = 800 ms ($77.1{\pm}2.9%$) and TI = 1100 ms ($13.1{\pm}2.1%$), respectively. The respective values for IBASPM were TI = 1100 ms ($55.3{\pm}9.1%$) and TI = 800 ms ($43.1{\pm}10.7%$). FreeSurfer presented a higher correlation than IBASPM but it was not statistically significant. Conclusion: FreeSurfer performed better in volumetric determination than IBASPM. Given the subjective nature of manual tracing, automated image acquisition and analysis image is accurate and preferable.

• 한국건축시공학회지
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• 제23권2호
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• pp.209-220
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• 2023

먹매김 로봇은 허용오차 이내의 정밀도를 확보하는 것이 매우 중요하다. 그러나 골조공사는 시공과정에서 철근배근의 변위가 빈번하게 발생하며, 해당오차는 먹선이나 철근위치의 수정을 요구한다. 먹매김 로봇은 정밀도 확보 및 자동화를 위해 철근의 오차를 측정하고 먹선과 철근의 수정을 스스로 판단할 수 있어야 한다. 이에 본 연구는 LiDAR 센서를 통한 철근배근의 오차 측정방안과 이를 바탕으로 먹매김 판단 프로세스를 제시하였다. LiDAR 센서를 활용한 철근인식 실험결과 평균적으로 5mm 내외의 오차를 발생하였으며, 이는 일반적으로 벽체에 적용되는 철근 수준에서 인식을 신뢰할만한 수준으로 나타났다. 또한 철근오차를 범위별로 판단하여 철근의 보정여부와 먹매김의 수행여부를 로봇이 스스로 판단할 수 있는 프로세스를 제시하였다. 본 연구결과는 시공오차를 고려한 먹매김로봇의 자동운영에 기여할 수 있으며 이를 통해 골조품질을 향상시킬 수 있을 것으로 기대된다.