• The Journal of Asian Finance, Economics and Business
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• 제9권3호
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• pp.389-397
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• 2022

As the Jordanian government is in the process of implementing accrual-based IPSAS, this study aims to provide academics' perspectives on the effective implementation of accrual-based IPSAS in Jordan to authorities and regulators. The findings of a survey of 124 accounting professors at Jordanian institutions reveal that adopting accrual-based IPSAS will aid in presenting the realistic financial status of governmental bodies, with various advantages to adopting accrual-based IPSAS (e.g., enhance assets and liabilities management, decision-making process, transparency, expenditures management). On the other side, we discovered that change is met with reluctance because the majority of public-sector accountants are untrained and unqualified to apply the accrual-based IPSAS. Another main challenge is the cost of implementing the accrual-based IPSAS in the Jordanian public sector is very high. To address these issues, employees should be motivated by providing suitable training programs, reward systems, and top management support and commitment to a successful transition. Finally, we suggested that Jordanian governments commit to using IPSAS in the public sector to increase residents' socioeconomic advantages. Public sectors should implement IPSASs for improved management, transparency in financial reporting, accountability, and regulatory and supervisory agencies.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2021년도 봄 학술논문 발표대회
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• pp.321-322
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• 2021

This study is to develop a non-contact construction project management solution that can reduce cost and construction period through on-site information sharing, minimizing contact with others by COVID19, and improving the productivity of the construction industry. Decisions, checklists, and execution rates of construction costs can be checked with smart devices through sharing on-site photos and videos, exchanging opinions. Details and checklist data stored on cloud servers of sites that apply non-face-to-face construction project management solutions will be used as data for analyzing amounts and construction periods depending on the size of the construction. Real-time field information sharing will reduce expected problems and waste factors, expand communication channels with users to prevent or minimize construction disputes and claims, and contribute to the expansion and growth of new research industry markets in construction technology.

• 국제학술발표논문집
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• The 5th International Conference on Construction Engineering and Project Management
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• pp.576-582
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• 2013

Typical highway infrastructure systems include roadway pavement, drainage systems, tunneling, and other hardware components such as guardrails, traffic signs, and lighting. Tunnels in a highway system have provided significant advantages to overcoming various natural challenges including crossing underneath bodies of water or through mountainous areas. While only a few tunnel failure cases have been reported, the failure rate is likely to increase as these assets age and because agencies have not emphasized tunneling asset management. A tunnel system undergoes a deterioration life cycle pattern that is similar to other infrastructure systems. There are very few agencies in the United States implementing comprehensive tunnel asset management programs. While current tunnel asset management programs focus on inspection, maintenance, and operation safety, there is an increasing need for the development of a comprehensive life cycle tunnel asset management program. This paper describes a conceptual framework for a comprehensive tunnel asset management program. The framework consists of three basic phases including a strategic plan, a tactical plan, and an operational plan to provide better information to the decision makers. The strategic plan is a basic long term approach of tunnel asset management. The tactical plan determines specific objectives and the operational plan actually applies asset management objectives in practice. The information includes operational condition, structural condition, efficiency of the system, emergency response, and life cycle cost analysis for tunnel capital improvement project planning.

• 국제학술발표논문집
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• The 4th International Conference on Construction Engineering and Project Management Organized by the University of New South Wales
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• pp.335-339
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• 2011

The unique characteristics of the construction industry - such as the fragmentation of its processes, varied scope of works and diversity of its participants - are contributory factors to poor project performance. Several issues are unresolved due to the lack of a comprehensive technique to measure project outcomes including: inefficient decision making, insufficient communication, uncertain site conditions, a continuously changing environment, inharmonious working relationships, mismatched objectives within the project team and a blame culture. One approach to overcoming these problems appears to be to measure performance by gauging contractor satisfaction (Co-S) levels, but this has not been widely investigated as yet. Additionally, the key Co-S dimensions at the project level are still not fully identified. This paper concerns a study of satisfaction dimensions, primarily by a postal questionnaire survey of construction contractors registered by the Malaysian Construction Industry Development Board (CIDB). Eight satisfaction dimensions are identified that are significantly and substantially relate to these contractors - comprising: project cost performance, schedule performance, product performance, design satisfaction, site safety, project profitability, business performance and relationships between participants. -Each of these dimensions is accorded different priority levels of satisfaction by different contractors. The output of this study will be useful in raising the awareness and understanding of project teams regarding contractors' needs, mutual objectives and open communication to help to deliver a successful project.

• 국제학술발표논문집
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• The 4th International Conference on Construction Engineering and Project Management Organized by the University of New South Wales
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• pp.324-329
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• 2011

Significant decisions are made by the project team during the early planning phase of capital facility project developments. The preproject planning phase begins after a decision is made to proceed with a project concept and continues until the detail design stage. Many of the industry practitioners and researchers have recognized the importance of preproject planning and that inadequate early planning is one of the key factors affecting project success. Nevertheless, the preproject planning practices vary significantly for the construction industry in Taiwan and the quality of preproject planning relies heavily on individual project team's experience. This research sets out to benchmark the preproject planning practice for the building construction industry in Taiwan. From late 2007 to early 2010, the researchers collected information from a total of 92 building construction projects using questionnaire survey. The analysis results show that the surveyed projects with better preproject planning have better cost and schedule performances on average. It is recommended that project team spend more efforts in the preproject planning stage to have a better chance of achieving project success.

• International journal of advanced smart convergence
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• 제13권2호
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• pp.249-257
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• 2024

As the main driver of economic growth and employment, the agricultural sector plays an important role in Vietnam's economy. However, in recent years, the sector has faced new challenges and also presented new investment opportunities to stimulate agricultural growth. Many Vietnamese agricultural producers currently lack the modern technology and decision support tools needed to maintain and improve productivity in a rapidly changing environment. Other stakeholders in the agricultural value chain, such as input suppliers, distributors, and consumers, also face significant challenges, including disrupted value chains, transportation costs. The cost of transporting goods across the supply chain continues to increase and information exchange remains fragmented. A potential solution to address these challenges is the application of digital transformation in agricultural supply chains. Farmers and other value chain participants can improve the production of their goods and procedures by utilizing new and cutting-edge technologies that are integrated into a unified system as part of the digital transformation of agricultural supply chains. In this study, we evaluate the current status of digital transformation in the supply chain of the agriculture industry by finding and examining pertinent publications from key agencies as well as prior research. From there, in the framework of the digital economy, this study suggests a digital transformation roadmap for the agricultural supply chain.

• Advances in Computational Design
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• 제8권4호
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• pp.327-351
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• 2023

This article explores how multi-objective optimization techniques can be used to design cost-effective and structurally optimal spatial steel structures, highlighting that optimizing performance can be as important as minimizing costs in real-world engineering problems. The study includes the minimization of maximum horizontal displacement, the maximization of the first natural frequency of vibration, the maximization of the critical load factor concerning the first global buckling mode of the structure, and weight minimization as the objectives. Additionally, it outlines a systematic approach to selecting the best design by employing four different evolutionary algorithms based on differential evolution and a multi-criteria decision-making methodology. The paper's contribution lies in its comprehensive consideration of multiple conflicting objectives and its novel approach to simultaneous consideration of bracing system, column orientation, and commercial profiles as design variables.

• 농업과학연구
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• 제35권1호
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• pp.85-100
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• 2008

미국 농무성은 방글라데시의 Pirganj군과 Kurigram군에 작물재배기술을 보급하여 농민들의 소득을 향상시키고 작물의 수량을 제고하여 농민들의 식량을 자급 할 수 있도록 하기 위하여 2008년부터 2012년까지 4개년간 기술지원기금US$ 571,270을 제공할 계획이다. 이 사업의 주목적은 948ha, 임야개간 52ha 및 유휴지 345ha를 개발하고 농업생산기술을 지도 보급함으로써 농산물의 생산성을 제고시키고 가난한 1,059농가와 5,305명의 농촌농민들의 사회 경제적 생활조건을 개선시키는 것이다. 이 사업을 위하여 방글라데시의 미작연구소, 방글라데시 농업연구위원회, Rangpur Dinajpur 농촌 서비스 센터 및 농민단체들이 참여 하고 있다. 본 연구의 목적은 (1) 미곡, 밀, 옥수수, 엽연초 및 사탕수수의 생산성을 구명하고, (2) 작물 별 생산비와 소득을 추정하며, (3) 투입 산출물간의 상호관계를 구명하여 (3) 본 사업의 총 수익과 총 사업비를 비교함으로써 본 사업의 재무적 타당성 지표인 FIRR,NPV,B/C Ratio를 구명해 보고자 한다. 본 사업의 연간 순기대총편익은 US$ 33,028이다. 농산물 생산액의 총 증가액은 US$ 219,959이며 총 생산비증가액은 US$186,931로 추정되었다. 본 사업의 재무수익률은 경제분석기간을 15년으로 가정했을 경우 재무수익률(FIRR)이 26.15%로 추정되었으며, 이는 방글라데시의 할인율 10%보다 2.6배가 높게 나타났다. 방글라데시의 할인율을 10%로 볼 경우 B/C Ratio는 1.077이며 NPV는 US$ 101,663로 추정되었다. 따라서 본 사업은 방글라데시의 농촌경제를 활성화 시키고 가난한 농민들의 복지를 증대시키는데 있어 매우 중요한 농업정책으로써, 방글라데시의 타 지역에도 확대 보급함은 물론 재정적 지원을 지속해 나가야 할 것으로 판단된다.

• 한국항행학회논문지
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• 제16권6호
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• pp.1024-1031
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• 2012

과거 주로 군사용 항공표적 및 정찰용으로 사용되어 왔던 무인항공기 개발 분야에도 최신 IT기술의 도입과 기술이 진화함에 따라 군사정찰 뿐만 아니라 민간 분야에까지 그 활용범위를 넓혀가고 있다. 향후 세계적으로 무인항공기 시장에서 주도적인 성장이 예상되는 민수 저가형 무인항공기는 최근 다양한 분야로 확대적용이 가속화 되고 있다. 그러나 현행 무인기 연구는 LINK 및 데이터 버스의 경우 군사용, 고가 위주의 연구가 주로 진행 되고 있어 가격이 주요 결정요인으로 작용하는 민수용 무인기 시스템으로는 구성하기에는 적합하지 않다. 본 논문에서는 무인항공기에 있어 정보전송체계에서 중요한 부분인 데이터 버스를 중심으로, 자동차 분야에서 안정성이 입증된 산업용 버스인 CAN 버스와 항공분야에서 사용되는 MIL-STD-1553B를 동일조건의 Simulation을 통해서 비교 분석을 하였다. 분석 결과 CAN 버스는 별도의 커플러 장비가 필요 없이, 통상적인 CAN 구성 체계만으로도 MIL-STD-1553B와 동일한 정보 전송율이 가능함이 확인 되었다. 이에 1553B 보다 비용면에서도 저렴하며 구성 체계 및 무게를 최적화 시킬 수 있어 저가형 무인기 내부 데이터 버스로 적합함을 확인 하였다.

• 한국콘텐츠학회논문지
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• 제20권9호
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• pp.308-317
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• 2020

본 연구는 대학 행정직원이 직무에 대한 사전 기대와 만족의 차이인 기대 불일치가 직원 만족에 미치는 영향을 조사하여 기대 불일치가 행정직원의 만족도에 미치는 영향을 밝히는 데 있다. 이를 위해 2018년 12월17일부터 2018년 12월24일까지 8일 동안 서울지역 S 대학교에 재직 중인 행정직원을 대상으로 설문조사를 진행하였다. 분석결과는 첫째, 행정직원의 입사전 직무기대와 입사후 직무만족 사이의 차이를 분석한 결과 15개 모든 측정변수에 대해서 유의미한 부(-)의 차이가 발생하였다. 둘째, 근무대가 요인과 인사제도 요인이 직원만족에 유의미한 부(-)의 영향을 미치는 것으로 나타났다. 근무대가와 인사제도의 기대 불일치가 1 늘어나면 직원만족은 각각 0.35, 0.24만큼 낮아진다. 셋째, 근무대가와 인사제도의 하위 항목 중에서도 부서배정과 업무분장, 적절한 보수지급, 보수결정과정의 합리성, 좋은 복지제도 등이 유의한 상관관계가 있는 것으로 나타났다. 기대 불일치와 직원 만족의 유의한 상관관계를 분석하여 재정적인 부담이 낮으면서 직원 만족을 높일 수 있는 항목에 집중하여 행정직원의 기대 불일치 폭을 좁혀나간다면 직원의 만족이 높아지고 결국 교육서비스 품질이 제고될 것이다.