• The Journal of Asian Finance, Economics and Business
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• 제7권3호
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• pp.17-27
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• 2020

The research aims to investigate the impact levels of determinants on the conversion of financial statements from Vietnamese accounting standards (VAS) to International financial reporting standards (IFRS) in the multinational firms in Vietnam. The method of data collection was done through the survey and subjects are accountants in Multinational Firms doing business in Hanoi and ten neighboring provinces. After checking the information on the votes, there are 170 questionnaires with full information for data entry and analysis. We use Cronbach's Alpha, EFA analysis and run regression model to investigate the impact levels of each independent variable on dependent variable of the conversion of VAS financial statements to IFRS. The results show that five determinants including Economic, Politics, Law, Culture, and Conditions for implementation have positive relationships with the conversion of VAS financial statements to IFRS. In particular, Economic determinant is the most strongest. Based on the findings, some recommendations are given for improving the conversion of VAS financial statements to IFRS of multinational firms doing business in the context of Vietnam. The results are considered a useful reference for firms when making financial statements to transparently change the financial statement information and improve the quality of financial statement information.

• Communications for Statistical Applications and Methods
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• 제16권6호
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• pp.1031-1036
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• 2009

Under recent dramatic declines in response rates, various procedures have been considered among survey practitioners to reduce nonresponse in order to avoid its potential impairment to the inference. In the random digit dialing telephone surveys, substantial efforts are often required to obtain the initial contact for the screener interview. To reduce a burden with higher data collection costs, refusal conversion can be administered only to a random portion of the sample, reducing nonresponse (bias) with an expense of sample variability increment due to the associated weight adjustment. In this paper, we provide ways to determine the optimal subsampling rate using a linear cost model. Our approach for refusal subsampling is to predetermine a random portion from the full sample and to apply refusal conversion efforts if needed only to the subsample.

• 한국산학기술학회논문지
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• 제22권4호
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• pp.183-194
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• 2021

본 연구에서는 SGR 모형과 AR 모형으로 부터 개발된 유형별 외래 및 입원 환산지수 분리 모형을 바탕으로 실제 건강보험 진료비 자료를 사용하여 2020년도 환산지수를 추정하였다. 또한 유형별 환산지수 계약 하에서 병원의 단일 환산지수 조정률과 외래 및 입원으로 분리된 복수의 환산지수 조정률을 산출하였다. 마지막으로 환산지수 분리 모형이 의료전달체계를 확립하기 위한 수단의 하나로 효과적으로 사용되기 위한 정책적 방안을 제안하였다. 본 연구의 주요 결론은 다음과 같다. 첫째, r=0.1에서 2020년도 병원의 단일 환산지수 조정률은 2.0%이며 병원의 환산지수를 분리하는 경우 외래 및 입원 환산지수 조정률은 각 각 2.2%, 2.3%로 나타났다. 그리고 조정계수를 활용하여 외래 및 입원 환산지수를 결합하는 방안을 제시하였다. 둘째, 의료전달체계 확립을 위한 조치의 하나로 제안된 가산율 조정 방식 대신에 가산율과 환산지수를 연동하여 운영하는 방안을 제안하였다. 셋째, 병원⦁의원 등 유형별로 외래환산지수, 입원환산지수, 조정계수를 도입하는 것에 추가해 진료량에 대한 목표관리를 가능하게 하는 모형 개발이 필요하다.

• 한국생활과학회지
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• 제20권4호
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• pp.849-860
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• 2011

This study explores a structural model to examine the relationship between web browsing motivation, retail strategy and purchase conversion for apparel on shopping websites. A self-administered questionnaire based on existing scales includes web browsing motivation, retail strategy, and purchase conversion intention of apparel on the shopping websites. A total of 499 usable questionnaires were obtained from consumers aging 20 to 49 who reside in metropolitan cities in Korea. For data analysis, descriptive statistics, exploratory factor analysis, confirmatory factor analysis, and structural equation models were used via SPSS 12.0 and LISREL 8.8. Findings concluded that web browsing motivations consisted of three factors: hedonic, informational, and recreational browsing for apparel. Hedonic browsing had a negative effect on purchase conversion intention, whereas informational browsing had a positive effect on the purchase conversion intention for apparel on shopping sites. Retail strategies on the website were classified into service, merchandise assortment, and price & promotion; the three elements of retail strategies mediated the relationship between web browsing motivations and purchase conversion intention for apparel. Specially, merchandise assortment had significantly direct effect on the purchase conversion intention of apparel on shopping websites. Managerial implications were discussed for fashion marketers to develop retail strategies and web content in order to convert web browsers or visitors into purchasers.

• 대한산업공학회지
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• 제14권2호
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• pp.71-80
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• 1988

The primary purpose of this study is to develop an automation tool capable of converting the specification of structured analysis into that of structured design. Structured Analysis and Structured Design Language (SASDL) is a computer-aided description language based on ERA model and particulariged by ISLDM/SEM. The automation tool utilizes the specifications of data flow diagram described in SASDL to produce their corresponding SASDL specification of structure chart. The main idea behind the automatic conversion process is to categorize the bubbles in data flow diagram and to determine the positions of the bubbles in structure chart according to their categories and the relative locations in data flow diagram. To make the problem into manageable size, the whole system is broken down into separate parts called activity units. A great deal of manual jobs, such as checking processes leveling, checking data derivation of processes, deriving structure chart from data flow diagram, checking any inconsistency between data flow diagram and structure chart and so forth, can be automated by using SASDL and conversion tool. The specification of structure chart derived by conversion tool may be used in an initial step of design to be refined by SASDL users.

• 한국정밀공학회지
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• 제17권7호
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• pp.63-73
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• 2000

Internet becomes very common tool for communication and data sharing. Virtual reality(VR) on web browser, and virtual prototyping and virtual manufacturing is widely used in many engineering folds. The reduction of overall development process and error minimization during data conversion becomes very crucial where sharing data via Internet and VR. This paper deals with the advantage and disadvantage of VRML format used in RP(Rapid Prototyping), and a software for RP data preparation is developed. If VRML format as an international standard for VR, is replaced with STL format, the weak points of STL format can be overcome and the technique related to virtual prototyping and virtual manufacturing can be addressed more systematically by sharing the data. The system developed in this work shows a good window to get access to a more realistic observation of an object fur an RP system from a long remote sites in a more systematic way.

• 대기
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• 제25권3호
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• pp.529-541
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• 2015

Korea Institute of Atmospheric Prediction System (KIAPS) has been developing a global numerial prediction model and data assimilation system. We has implemented LETKF (Local Ensemble Transform Kalman Filter, Hunt et al., 2007) data assimilation system to NCAR CAM-SE (National Center for Atmospheric Research Community Atmosphere Model with Spectral Element dynamical core, Dennis et al., 2012) that has cubed-sphere grid, known as the same grid system of KIAPS Integrated Model (KIM) now developing. In this study, we have assimilated Global Positioning System Radio Occultation (GPS-RO) bending angle measurements in addition to conventional data within ensemble-based data assimilation system. Before assimilating bending angle data, we performed a vertical unit conversion. The information of vertical localization for GPS-RO data is given by the unit of meter, but the vertical localization method in the LETKF system is based on pressure unit. Therefore, with a clever conversion of the vertical information, we have conducted experiments to search for the best vertical localization scale on GPS-RO data under the Observing System Simulation Experiments (OSSEs). As a result, we found the optimal setting of vertical localization for the GPS-RO bending angle data assimilation. We plan to apply the selected localization strategy to the LETKF system implemented to KIM which is expected to give better analysis of GPS-RO data assimilation due to much higher model top.

• 한국전자거래학회지
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• 제1권2호
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• pp.1-25
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• 1996

This study aims to provide conversion process to acquire IETM and fundamental IETMDB construction necessary for IETM. As the weapon system and other equipments are highly advanced and electronically sophisticated, the amount of information necessary to operate and maintain the systems is being dramatically increased. Thus, it is theoretically and practically impossible to maintain the huge amount of information in the paper-based manual. Furthermore, the vast amount of paper based-technical information makes it difficult to share them in real time. This paper discuss how to solve these prolems by using highly advanced information technology such as network, database, data communication, etc First, we propose an effective conversion process for the decision of IETM classes from Class 1 to Class 5. Second, we also propose a construction of IETMDB and IETM system by using CALS standard and Content Data Model (CDM).

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 1998년도 하계종합학술대회논문집
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• pp.34-37
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• 1998

Signal Attenuation in the design of satellite channel is due mostly to rain. In this paper, the rain rate characteristics based on the recent year(1994-1996) data for Changwon-Masan were approximated to Moupfouma distribution, and the parameters of distribution were calculated from a simple conversion method of 1-h rate to 1-min rain rate data. From rain rate characteristics, the rain attenuation was estimated and compared with CCR model, Global model and SAM model.

• 한국정밀공학회지
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• 제8권1호
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• pp.105-115
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• 1991

This paper describes an integrated CAD and CAPP system for prismatic parts of injection mold which generates a complete process plan automatically from CAD data of a part without human intervention. This system employs Auto CAD as a CAD model and GS-CAPP as an automatic process planning system for injection mold. The proposed CAD/CAPP system consists of three modules such as CAD data conversion module, manufacturing feature recognition module, and CAD/CAPP interface module. CAD data conversion module transforms design data of AutoCAD into three dimensional part data. Manufacturing feature recognition module extracts specific manufacturing features of a part using feature recognition rule base. Each feature can be recognized by combining geometry, position and size of the feature. CAD/CAPP interface module links manufacturing feature codes and other head data to automatic process planning system. The CAD/CAPP system can improve the efficiency of process planning activities and reduce the time required for process planning. This system can provide a basis for the development of part feature based design by analyzing manufacturing features.