• 유통과학연구
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• 제18권9호
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• pp.5-11
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• 2020

Purpose: We sought to investigate the operation status of internal accounting control systems in the distribution and service industries and verify whether investing in internal accounting personnel significantly influences the quality of the companies' financial reporting. Research design, data and methodology: We identified descriptive statistics and performed a univariate analysis. Furthermore, a regression analysis verified the impact of investing in internal accounting personnel on the absolute value of discretionary accruals, a proxy for financial reporting quality. Results: Distribution and service companies allocated a significantly higher number of accountants to their internal accounting control systems than companies in other industries. We also confirmed that the absolute value of discretionary accruals significantly decreased as the average working experience of internal accounting personnel in distribution and service companies, in months, increased. Conclusions: In this study, we confirmed that distribution and service companies are devoting efforts to establishing internal accounting control systems and found that financial reporting quality is more effectively controlled as companies allocate more experienced personnel in their internal accounting control system.

• 한국콘텐츠학회논문지
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• 제10권4호
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• pp.45-54
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• 2010

본 논문에서 우리는 차세대 통합망 환경에서 다양한 멀티미디어 서비스를 이용하는 서비스 이용자의 체감 품질이 저하될 경우 체감 품질과 관련된 QoS 파라미터를 네트워크 계층에서 제어함으로써 품질 만족도를 향상시킬 수 있는 품질 연동 제어 시스템을 제안한다. 제안된 시스템은 RTCP와 같은 제어 패킷을 통해 네트워크 계층의 QoS 파라미터 정보를 수집하고 이 수집된 정보를 이용하여 멀티미디어 서비스의 QoE를 평가한다. 이렇게 평가된 QoE와 응용계층에서 측정된 QoE와 비교하여 기준값보다 낮을 경우 품질 저하로 판단하고 이와 관련된 QoS 파라미터 도출 및 각 파라미터의 상대적 중요도를 결정한다. 결정된 정보를 토대로 QCS는 서비스 품질 제어 시스템(SCS)에서 각 라우터 및 스위치에 적용하는 정책(policy)의 기반이 될 수 있는 QoS 제어값 정보를 생성하여 SCS로 전송한다. 이런 제안된 시스템을 통해 서비스 및 네트워크 사업자들은 서비스 특성 및 네트워크 상황을 고려하여 서비스 이용자에게 향상된 품질의 멀티미디어 서비스를 제공할 수 있다.

• 한국식품조리과학회지
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• 제26권3호
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• pp.252-262
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• 2010

This study was conducted to evaluate the sanitary performance and education of elementary and middle school food service employees, by administering questionnaires to 358 elementary school food service employees and 171 middle school food service employees in Seoul. The collected data were subjected to descriptive analysis and $X^2$ tests using the SPSS package program. On the questionnaire, items pertaining to personal hygiene, ingredient control, process control, safety management, and sanitation education were used to measure sanitary performance, with a maximum possible rating of 5 per each category. The results can be summarized as follows. Elementary school food service employees' had the following sanitary performances scores: personal hygiene(4.75), ingredient control(4.82), process control(4.73), safety management(4.69) and sanitation education(4.29). Middle school food service employees' had the following performance ratings: personal hygiene(4.62), ingredient control(4.71), process control(4.71), safety management(4.61) and sanitation education(4.05). In the elementary school employees, 59.8% received regular sanitation education once per month, while 67.3% of middle school employees received regular sanitation education more than once per month. At the elementary schools, food service sanitation education was conducted verbally(39.4%), while middle school sanitation education was principally carried out through the distribution of leaflets(41.5%). The average effectiveness scores for food service verbal education were 2.97 out of a possible 5 at the elementary schools and 2.94 out of 5 at the middle schools. In both elementary and middle schools, the majority of the employees attributed the low level of sanitation knowledge in food service to a lack of facilities and equipment.

• 한국동물위생학회지
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• 제36권2호
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• pp.95-103
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• 2013

The hazard analysis critical control point (HACCP) system was introduced to the Korean livestock slaughter and product processing business in 1997. Ice cream manufacturers focus on the sterilization process in order to reduce microorganism, so the HACCP-accredited ice cream manufacturers particularly set the sterilization process as critical control point (CCP). Therefore, the microbiological test results on the finished products can be considered as one of the indicators which show the level of microbiological control in the ice cream manufacturers. Accordingly, this study was carried out to examine if there is a meaningful difference in terms of the microbiological control level between the HACCP-accredited and non-accredited ice cream manufacturer groups by comparing aerobic plate count (APC) of ice creams. The mean of APC was 1.68 Log CFU/g in the HACCP-accredited ice cream manufacturer group and 2.59 Log CFU/g in the non-accredited ones respectively and there was a statistically significant difference (P<0.05). The test results suggest that the level of microbiological control in the HACCP-accredited ice cream manufactures is much higher than that of non-accredited ones.

• 한국통신학회논문지
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• 제21권6호
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• pp.1480-1489
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• 1996

In ATM networks there are two methods in traffic control as schemes advancing the quality of service. One is reactive control after congestion and the other which is generally recommended, is preventive control before congestion, including connection admission control on call leel and usage parameter control, network parameter control, priority control and congestion control on cell level. In particular, usage parameter control is required for restricting the peak cell rate of bursy tracffic to the parameter negotiated at call set-up phase since the peak cell rate significantly influences the network quality of service. The scheme for progressing quality of service by usage parameter control is themethod using VSA(Virtual Scheduling Algorlithm) recommended ITU-T. The method using VSSA(Virtual Scheduling Suggested Algorlithm) in this paper is suggested by considering cell delay variation and token rate of leaky bucket, compared VSA and VSANT(Virtual Scheduling Algolithm with No Tolerance) with VSSA which polices violated cell probability of conformed peak cell rate and intentionally excessive peak cell rate. VSSA method using IPP(Interruped Poisson Process) model of input traffic source showed more quality of service than VSA and VSANT methods as usage parameter control because the suggested method reduced the violated cell probability of contformed peak cell rate and intentionally excessive peak cell rate.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2001년도 하계학술대회 논문집 B
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• pp.1091-1093
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• 2001

The power semiconductor is widely used in the power plant or industrial field because of genealization and enlargement. It has been controlled and operated according to its own control method. Especially in case of Power plant, it plays a major role in AVR(Automatic Voltage Regulator) or electro chlorination control circuits. Generally, they used in Analog control system at above field. But each SCR current value is different because of load unbalance or switching characteristic variations, it may cause power plant unit trip or system disorder according to SCR element burn out or bad operating condition. Therefore, in this paper a development of 3 phase current balance control algorithm is described. it gets over the past analog control system limit, controls SCR gate firing angle for 3 phase current balance.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 1999년도 추계종합학술대회 논문집
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• pp.1041-1044
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• 1999

This paper propose a solution to resolve data overflow or leakage when a subscriber receive data to service provider. The set-top box can communicate with a service provider and can inform the service provider its data overflow or leakage. When service provider received this control signal, it changes data transmit rate and transmits data with changed rate. The buffer of set-top box is important because incoming data from a service provider are stored by it.

• 스마트미디어저널
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• 제5권3호
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• pp.9-16
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• 2016

사물인터넷 기술을 이용한 서비스 형태는 셀 수 없이 많으며, 현재도 여러 기관에서 다양한 서비스를 제공하기 위해 새로운 기술이나 프로토콜을 만들어 내고 있다. 본 논문은 사물인터넷 서비스 접근제어를 위한 시스템에서 효율적인 서비스 제공을 위한 리소스 서비스 모델을 설계하고 구현한다. 사용자가 접근하고자 하는 리소스 서비스를 LCRS(Left Child-Right Sibling) 트리를 이용하여 모델링하고, 리소스 서비스 토큰을 이용하여 서비스에 대한 접근 제어를 수행할 수 있다.

• 대한치과기공학회지
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• 제33권4호
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• pp.441-452
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• 2011

Purpose: Identify the factors that influence following up control and reuse intention of patient who used dental health care institution after dental heath care service and in order to prepare the method which improve the quality of dental health service which dental heath care institution service afford. Methods: Data were collected through random sampling from June 20th to August 20th 2010 (for 60 days). Once we explained the purpose of our survey to people who experienced the dental service within one year, we distributed the questionnaires to someone who volunteered to respond and they answered all questions by themselves based on the actual experience of dental health care organizations. Even if the survey was conducted for 610 people, only 585 properly answered questionnaires were analyzed because responses which had many unanswered questions and had errors in responsive way were excluded. Results: Result of multiple regression analysis, the value of dental clinic service, the following up control after dental treatment, the technique and kindness of dentist, the environment of treatment, type of dental service and the kindness of dental staff is significant main cause to intention of reuse dental clinic. Conclusion: In order to increase the rate of patient reuse, enhance the value of service with following up control after health treatment and the high quality of dental health service.

• 한국경영과학회:학술대회논문집
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• 대한산업공학회/한국경영과학회 1994년도 춘계공동학술대회논문집; 창원대학교; 08월 09일 Apr. 1994
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• pp.427-431
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• 1994

The objective of this paper is to provide an inventory control policy for the system that carries a single item with a multiple demand classes, when the demand is Poisson distributed random variable. The inventory control process includes the process of determining the reorder point, and the process of inventory control during the lead time. The goal of the optimization process is to achieve the service level of each demand class as well as the system-wide total service level at a preset desired service level while sustaining a minimum average inventory.