• The Journal of Asian Finance, Economics and Business
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• v.8 no.11
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• pp.121-131
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• 2021

This study aims at investigating the effects of digital accounting implementation on audit performance of tax auditors in Thailand through audit competency and audit report as the consequence. In addition, it examines the effects of audit learning, digital culture, and stakeholder expectation on digital accounting implementation. The key informants were Thailand's tax auditors. The data was collected using a questionnaire that was distributed to 349 tax auditors throughout Thailand. The response rate was 20.53%. The Ordinary Least Squares (OLS) is applied to test the research relationships. The results of this study show that digital accounting implementation has an important effect on its consequence, namely audit competency, audit report, and audit performance. Similarly, audit competency and audit report affect audit performance. Testing the antecedents of the research relationships, namely audit learning, digital culture, and stakeholder expectation, the result reveals that only digital culture affects digital accounting implementation. Accordingly, digital accounting implementation plays a vital role to enhance audit competency, audit report, and ultimately lead to attaining audit performance. Furthermore, the results are beneficial for the auditing practitioners and regulators, allowing them to draw on these results to develop training programs to enhance professional audit efficiency.

• Korean Journal of Childcare and Education
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• v.20 no.1
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• pp.1-19
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• 2024

Objective: The purpose of this study was to verify the mediating effect of reflective thinking in the relationship between early childhood teachers' play-based curriculum implementation competences and their digital competences. Methods: An online survey was conducted targeting 330 early childhood teachers. Descriptive statistical analysis, correlation analysis, and The Process macro model 4 were performed using SPSS 28.0 and The Process macro 4.1. Results: The main results of this study are outlined as follows: first, a significant positive correlation was observed between overall play-based curriculum implementation competences, reflective thinking, and digital competences, including each of their respective sub-factors. Second, the study revealed that reflective thinking played a partial mediating role in the relationship between early childhood teachers' play-based curriculum implementation competences and digital competences. Conclusion/Implications: Through this study, it was confirmed that when reflective thinking mediated play-based curriculum implementation competences, digital competences were further increased. The findings suggest that not only positive play-based curriculum implementation competences of teachers but also reflective thinking should be considered to enhance digital competences.

• International Journal of Knowledge Content Development & Technology
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• v.4 no.2
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• pp.49-65
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• 2014

This paper investigates how strategy formulation and implementation processes used by the University of Cape Coast (UCC) in building its digital collections compare with the Andrew's strategic formulation and implementation theoretical framework. Theory-testing case study methodology was used. The data collection instruments were the key informant interview technique and document reviews. During the formulation phase, two aspects (resources and aspirations of senior management) were emergent. During the implementation phase, five aspects (achieving results, processes and behaviour, standards, motivation, personal) were emergent. All other elements of building the UCC digital collections were planned during both the formulation and implementation phases. Although the emphasis on students and learning is laudable and apt, there seems to be lack of focus on research support beyond digital collection building, despite the fact that research excellence is one of the UCC's key priorities. Opportunities exist for improving feedback mechanisms between the users, digital library staff and the university management; and inclusion of social media tools in the digital library project. Since only the experience of a single institution of higher learning is considered, it cannot be definitively stated that strategy formulation and implementation will be similar in every institutional context. However, the results provide a basis for academic digital libraries to draw lessons from this case. In African public universities, there is little earlier research on strategy formulation and implementation in digital library management. Strategy formulation and implementation is a critical issue for higher education academic libraries especially in developing countries like Ghana, due to limited financial resources and the rapid change in the information environment during the last several decades.

• Journal of Digital Convergence
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• v.18 no.11
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• pp.195-205
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• 2020

As the use of the Internet has become more common worldwide, digital marketing has gained a great weight as an advertising medium. Low cost and effective digital marketing tools include websites, eyes, blogs, search advertisements, online banners, mailings, YouTube, etc., which most companies around the world use one or more of them for digital marketing. I have. In this environment, global companies with more than one overseas subsidiary have become very interested in how to establish and implement digital marketing strategies. However, many studies have been conducted on the necessity of digital marketing and its implementation strategy, but there are no studies on specific implementation methods that can be applied in practice. Therefore, in this study, we intend to define digital marketing suitable for global SMEs, establish a promotion strategy model, and present a specific implementation strategy establishment planl. Through this, we intend to contribute to establishing a general-purpose SME global digital marketing strategy.

• Proceedings of the KIPE Conference
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• 2012.11a
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• pp.169-170
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• 2012

This paper presents implementation of digital phase controller for thyristor by using FPGA (Field Programmable Gate Array) in HVDC system. Implementation of digital HVDC system is possible by using superior digital simulator such as RTDS (Real Time Digital Simulator). But thyristor phase controller is typically implemented by analog circuit, because it is difficult to implement the phase controller with low operating speed of RTDS. To guarantee high control performance, phase controller needs fast operating speed. This paper presents FPGA based digital phase controller to obtain high speed and high performance. The entire digital simulation of the HVDC system is also implemented by interfacing between FPGA based phase controller and RTDS. Proposed digital HVDC simulator is verified through RTDS simulation.

• Journal of Korea Society of Digital Industry and Information Management
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• v.13 no.3
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• pp.35-42
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• 2017

This paper presents hardware implementation of background timing-skew calibration technique for time-interleaved analog-to-digital converters (TI ADCs). The timing skew between any two adjacent analog-digital (A/D) channels is detected by using pure digital Finite Impulse Response (FIR) delay filter. This paper includes hardware architecture of the system, main units and small sub-blocks along with control logic circuits. Moreover, timing diagrams of logic simulations using ModelSim are provided and discussed for further understanding about simulations. Simulation process in MATLAB and Verilog is also included and provided with basic settings need to be done. For hardware implementation it not practical to work with all samples. Hence, the simulation is conducted on 512 TI ADC output samples which are stored in the buffer simultaneously and the correction arithmetic is done on those samples according to the time skew algorithm. Through the simulated results, we verified the implemented hardware is working well.

• Journal of Practical Engineering Education
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• v.8 no.2
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• pp.95-101
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• 2016

In this paper, we introduce an implementation method of switch-based LED (Light Emitting Diode) Art logic circuits to help understanding the operation principle of digital logic circuits. Digital logic circuit practice using bread board is widely practiced in colleges or high schools in South Korea. However, actual digital logic circuit practice lacks examples of basic implementation, and as results of this problem, study with more complicated examples disturbs understanding the basic operation principle of digital logic circuits. Therefore, we proposed and tested an implementation method of switch-based LED Art logic circuits to help understanding the necessity of digital logic circuits which control signals of multiple output devices simultaneously.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.10 no.12
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• pp.2303-2307
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• 2006

The round off noise properties of wave digital filters have known and desirable properties in respect to their realization with short coefficient wordlengths. This paper presents the optimal implementation of wave digital filters by employing multiprocessor archtectures in the sense of input sampling rate, the number of processors, and input-output delay. The implementation will be specified by complete circuit diagrams including control signals, and can be applied to an existing silicon complier for VLSI layout generation.

• ETRI Journal
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• v.26 no.4
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• pp.367-370
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• 2004

A new transmission system is necessary for the Digital Multimedia Broadcasting (DMB) service in Korea. Therefore, in this paper, we propose a new architecture for the implementation of a DMB transmission system based on Eureka-147. We describe the design and implementation of the Ensemble remultiplexer, which is essential to the proposed system for remultiplexing ETI frames and MPEG-2 transport streams. The proposed system provides a solution with high flexibility and low cost for multimedia broadcasting service. The functions of this transmission system have been verified by using our DMB receiver and other related systems.

• Journal of Institute of Control, Robotics and Systems
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• v.13 no.12
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• pp.1160-1166
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• 2007

This paper presents the design and implementation of an embedded image stabilization control system for a mobile phone with a built-in camera. Image stabilization is a family of techniques for reducing image blur resulting from minute camera shake due to hand-held shooting, thereby allowing the use of shutter speeds slower than values normally required to obtain sharp images. A mechanical image stabilizer mechanism developed for a camera mobile phone is introduced and a digital control system as a part of the image stabilization system is designed and implemented on an 8-bit microcontroller with integer arithmetic in C. This paper focuses primarily on issues that need to be taken into consideration for fixed-point implementation of the digital controller. Several experimental results are presented to demonstrate the performance of the implemented image stabilization control system.