• The Journal of Asian Finance, Economics and Business
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• 제8권11호
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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.

• 한국보육지원학회지
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• 제20권1호
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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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• 제4권2호
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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.

• 디지털융복합연구
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• 제18권11호
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• pp.195-205
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• 2020

전세계적으로 인터넷사용이 보편화 되면서 디지털마케팅이 광고매체로서 커다란 비중을 가지게되었다. 적은 비용으로 효과가 큰 디지털마케팅 도구로는 웹사이트, 눈, 블로그, 검색광고, 온라인 배너, 메일링, 유트브 등이 있으며 이는 전세계의 대부분 기업들이 이들중 하나 이상을 디지털마케팅에 활용하고 있디. 이러한 환경에서 하나 이상의 해외 법인을 가지고 있는 글로벌 기업들은 디지털 마케팅 추진전략수립 및 이행방법에 대해 많은 관심을 갖게되었다. 그러나 디지털 마케팅의 필요성과 추진전략에 대한 연구는 다수가 이루어지고 있으나 실제 적용할 수 있는 구체적인 이행방법 모델에 대한 연구는 전무한 상황이다. 따라서, 본연구에서는 글로벌 중소기업에 적합한 디지털 마케팅을 정의하고 추진전략수립 모델 및 구체적인실행방안을 제시하고자 한다. 이를 통해 범용적인 중소기업 글로벌 디지털 마케팅전략 수립방안에 기여하고자 한다.

• 전력전자학회:학술대회논문집
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• 전력전자학회 2012년도 추계학술대회 논문집
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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.

• 디지털산업정보학회논문지
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• 제13권3호
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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.

• 실천공학교육논문지
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• 제8권2호
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• pp.95-101
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• 2016

본 논문에서는 디지털 논리회로의 동작 원리에 대한 이해를 돕기 위해, 스위치 기반 LED (Light Emitting Diode) Art 논리 회로 구현 방법을 소개한다. 브레드 보드를 이용한 디지털 논리회로 실습은 국내 교육과정의 고등학교 및 대학교 수준의 해당 학과에서 필수 교육과정으로 지정하고 있다. 하지만 실제 실습에는 기초적인 구현 예제가 부족하고, 이에 따른 결과로 복잡한 디지털 논리회로 예제를 통한 학습으로 디지털 논리회로의 기초 동작 원리에 대한 이해를 방해하는 문제점을 갖고 있다. 따라서, 스위치를 이용한 기초적인 실습예제이며, 다수의 출력 장치 신호들을 동시에 제어하는 논리회로의 필요성을 이해할 수 있는 LED Art 회로 구현 방법을 제안하고 시험하였다.

• 한국정보통신학회논문지
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• 제10권12호
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• pp.2303-2307
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• 2006

Wave Digital Filter(WDF)는 그 구조상 반올림 오차에 의한 잡음에 아주 강하기 때문에 필터로 구현되는 DSP 알고리듬에 있어 그 필터의 계수의 단어길이가 짧을 경우 아주 유용하게 이용될 수 있다. 본 논문에서는 멀티프로세서 구조를 채택하여 입력의 샘플링 속도, 프로세서의 수, 그리고 주어진 입력에 대한출력의 지연에 있어 최적인 WDF를 구현하고자 한다. 이 구현은 제어신호를 포함한 완전한 회로도로 주어지며, 이 화로도는 기존의 실리콘 컴 파일러를 이용하여 VLSI 레이아웃으로 용이하게 변환 될 수 있다.

• ETRI Journal
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• 제26권4호
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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.

• 제어로봇시스템학회논문지
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• 제13권12호
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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.