Recently, social and economic environment has been rapidly changed. In particular, the development of IT technology accelerated the introduction of databases, communication networks, information processing and analyzing systems, making the use of such information and communication technology an essential factor for corporate management innovation. This change also affected the accounting areas. The purpose of this study is to document changes in accounting areas due to the adoption of IT technologies in the era of technology and information, to define the required accounting professions in this era, and to present the efficient educational methodologies for training such accounting experts. An accounting expert suitable for the era of technology and information means an accounting profession not only with basic accounting knowledge, competence, independency, reliability, communication skills, and flexible interpersonal skills, but also with IT skills, data utilization and analysis skills, the understanding big data and artificial intelligence, and blockchain-based accounting information systems. In order to educate future accounting experts, the accounting curriculum should be reorganized to strengthen the IT capabilities, and it should provide a wide variety of learning opportunities. It is also important to provide a practical level of education through industry and academic cooperation. Distance learning, web-based learning, discussion-type classes, TBL, PBL, and flipped-learnings will be suitable for accounting education methodologies to foster future accounting experts. This study is meaningful because it can motivate to consider accounting educational system and curriculum to enhance IT capabilities.
Purpose This research aims to study the changes in recruitment needed for the growth and survival of companies in the rapidly changing industry. In particular, we built a real company's worklist accounting for the rapidly advancing data-driven digital transformation, and presented the capabilities and conditions required for work. Design/methodology/approach we selected 37 jobs based on NCS to develop the employment search requirements by analyzing the business characteristics and work capabilities of the industry and company. The business specification indicators were converted into a matrix through the TF-IDF process, and the NMF algorithm is used to extract the features of each document. Also, the cosine distance measurement method is utilized to determine the similarity of the job specification conditions. Findings Companies tended to prefer "IT competency," which is a specification related to computer use and certification, and "experience competency," which is a specification for experience and internship. In addition, 'foreign language competency' was additionally preferred depending on the job. This analysis and development of job requirements would not only help companies to find the talents but also be useful for the jobseekers to easily decide the priority of their specification activities.
As a result of trying the various manufacturing methods considering the reality of manpower and equipments with this manual, the following standardized procedures and contents can be suggested. (1) Since tools presenting Rock-Drill data must formalize the order of explanation although explainers are different, it will be valid that it is configured by existing power point method rather than by web document type. Composition of contents are selected on the basis of defence card and survey and then 8 items including initial screen, peripheral conditions, mobilization route, general conditions, use and structure by floor, department of vehicle consideration in activities and end screen are included. (2) Making methods and cautions of data included and used in power point are as follows ; - It was most effective that objects of fire fighting and location of neighboring fire fighting water were expressed by electronic map and drawing of inner building was made by scanning it after paining general architecture drawing(plan by each floor) rather than using drawing tools of EXCEL program or CAD drawing. And it was helpful to simplify contents of architecture drawing to wall, stairs and gate in understanding them. - Photographing of video data should be taken to show available fire fighting facilities in fire, use of planned space and the whole inner structure of each floor from the inside of fire fighting buildings and to display play time between 10 sec. and 1 min, for obstacles to distance from adjacent buildings or passage of special vehicles and fire fighting water from the outside of the building. - File format of video data taken in this way is most suitable to use wmv(window media video) or asf(advanced streaming format) type in consideration of time required for export, screen quality, file capacity and play type in Rock-Drill through network. - Still screen(photo) is more effective to express the department of fire fighting vehicles or other equipments than using video. (3) In configuration work of power point, hyper link was used most and configured to see any part at any situation like web document and then uniformity of presentation order of power point was complemented. (4) In case of sales facilities with the area of $35.557m^2$, the time of 22 hours and 30 minutes for five days was taken with five persons. Therefore, when eight-hour works a day were calculated, the whole process of video work for Rock-Drill can be finished with three day works.
This study analyzed ancient documents and established petrological database through extensive field investigation of provenance sites to presume stone source areas of the Seoul City Wall. By summarizing the ancient documents, the rampart stone was mostly supplied from a stony mountain adjacent to the City Wall in the early Joseon period, whereas the stone was provided from fixed quarry outside the City Wall in the late Joseon period. As a result of the petrological investigation based on quarries recorded in the ancient documents, pinkish granite and leucogranite were distributed as a whole, and the granitoid rocks are similar in mineralogical compositions and geochemical behavior characteristics. However, the pinkish granite with magnetic-series show that the magnetic susceptibility increased from the north slope of Namsan Mountain to Bulamsan Mountain. The leucogranite with ilmenite-series mainly occurred along the boundary between granite and gneiss from Yongmasan Mountain to Inwangsan Mountain. Consequently, the important petrological indicators for presumption of stone source areas are the rock color and the magnetic susceptibility. In addition to the petrological features, the reliability for provenance interpretation should improve considering stone quantities in the quarries, transportation distance and technical skills.
Journal of the Korea Academia-Industrial cooperation Society
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v.13
no.10
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pp.4762-4767
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2012
The AF track circuit that detecting train position and transmitting various train control data for DTG to the train on-board is composed of single operation system. If a failure occurs on this system, the driver should be operate the train by manually until the system is restored, because the system cannot control switch machines and signals by automatically. In this process the human error affects to the train delay, collision, derailment and critical safety accident. Therefore, this document has analyzed the effects that each failure mode influences on system and train, and quantified the failure valuation point and class. Basis on this quantified analysis result, MTBF increased and MTTR decreased and failure number also decreased by adopting the independent installation of power supply, the replacement of defected capacitors, the installation of resister cooling system and the improvement of maintenance methods. And the failure factors of AF track circuits were decreased by conducting the preventive maintenance which is a quantitative way of maintenance system by experience.
Hindi is the most widely spoken language in India, with more than 300 million speakers. As there is no separation between the characters of texts written in Hindi as there is in English, the Optical Character Recognition (OCR) systems developed for the Hindi language carry a very poor recognition rate. In this paper we propose an OCR for printed Hindi text in Devanagari script, using Artificial Neural Network (ANN), which improves its efficiency. One of the major reasons for the poor recognition rate is error in character segmentation. The presence of touching characters in the scanned documents further complicates the segmentation process, creating a major problem when designing an effective character segmentation technique. Preprocessing, character segmentation, feature extraction, and finally, classification and recognition are the major steps which are followed by a general OCR. The preprocessing tasks considered in the paper are conversion of gray scaled images to binary images, image rectification, and segmentation of the document's textual contents into paragraphs, lines, words, and then at the level of basic symbols. The basic symbols, obtained as the fundamental unit from the segmentation process, are recognized by the neural classifier. In this work, three feature extraction techniques-: histogram of projection based on mean distance, histogram of projection based on pixel value, and vertical zero crossing, have been used to improve the rate of recognition. These feature extraction techniques are powerful enough to extract features of even distorted characters/symbols. For development of the neural classifier, a back-propagation neural network with two hidden layers is used. The classifier is trained and tested for printed Hindi texts. A performance of approximately 90% correct recognition rate is achieved.
Background: Cancer staging enables planning for the best treatments, evaluation of prognosis, and predictions for survival. The Collaborative Stage (CS) system makes it possible to significantly reduce the proportion of patients labeled at an "unknown" stage as well as discrepancies among different staging systems. This study aims to analyze the factors that influence the accuracy and validity of CS data. Materials and Methods: Data were randomly selected (233 cases) from stomach cancer cases enrolled for CS survey at the Korea Central Cancer Registry. Two questionnaires were used to assess CS values for each case and to review the cancer registration environment for each hospital. Data were analyzed in terms of the relationships between the time spent for acquisition and registration of CS information, environments relating to cancer registration in the hospitals, and document sources of CS information for each item. Results: The time for extracting and registering data was found to be shorter when the hospitals had prior experience gained from participating in a CS pilot study and when they were equipped with full-time cancer registrars. Evaluation of the CS information according to medical record sources found that the percentage of items missing for Site Specific Factor (SSF) was 30% higher than for other CS variables. Errors in CS coding were found in variables such as "CS Extension," "CS Lymph Nodes," "CS Metastasis at Diagnosis," and "SSF25 Involvement of Cardia and Distance from Esophagogastric Junction (EGJ)." Conclusions: To build CS system data that are reliable for cancer registration and clinical research, the following components are required: 1) training programs for medical records administrators; 2) supporting materials to promote active participation; and 3) format development to improve registration validity.
Journal of the Korean Institute of Intelligent Systems
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v.14
no.2
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pp.184-189
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2004
In this paper, we realized a system that receives the dynamic images of finger languages, which is the method of intention transmission of the hearing disabled person, using the white and black CCD camera, and that recognizes the images and converts them to the editable text document. We use the afterimage to draw a sharp line between indistinct images and clear images from a series of inputted images, and get the character alphabet from the away of continuous images and output the accomplished character to the word editor by applying the automata theory. After the system removes the varied wrist part from the data of clean image, it gets the controid point of hand by the maximum circular movement method and recognizes the hand that is necessary to analyze the finger languages by applying the circular pattern vector algorithm. The system abstracts the characteristic vectors of the hand using the distance spectrum from the center of the hand and it compares the characteristic vector of inputted pattern from the standard pattern by applying the fuzzy inference and recognizes the movement of finger languages.
Recently, coordination task of similarity between national R&D programs is emphasized on view from the R&D investment efficiency. But the previous similarity search method like text-based similarity search which using keyword of R&D projects has reached the limit due to deviation of document's quality. For the solve the limitations of text-based similarity search using the keyword extraction, in this study, utilization of R&D project's technical classification will be discussed as a new similarity search method when analyzed of similarity between national R&D programs. To this end, extracts the Science and Technology Standard Classification of R & D projects which are collected when national R&D Survey & analysis, and creates peculiar vector model of each R&D programs. Verify a reliability of this study by calculate the cosine-based and Euclidean distance-based similarity and compare with calculated the text-based similarity.
This study was undertaken to document relations between facial skeletal pattern and dental occlusion. The data in .this study were collected from pretreatment cephalometric radiographs and study models of patients' records present in the files of Orthodontic Department, Seoul National University Hospital. Patients were selected on the basis of a mandibular plane-sella nasion angle equal to or greater than $38^{\circ}$ (high SN-MP angle) or equal to or less than $26^{\circ}$ (low SN-MP angle). Patients in the mixed dentition and with missing permanent teeth were excluded for ease of assessing tooth size / arch circumference relationships and then 30 high SN-MP and 11 low SN-MP patients were selected among them. The mean age of these two groups of patients was high SN-MP, $12.8{\pm}1.23$ years and low SN-MP, $13.0{\pm}1.48$ years. The following conclusions were obtained. 1. In the maxilla and mandible the mean tooth size of high SN-MP patients was nearlly identical to the low SN-MP patients. 2. The mean maxillary arch circumference was increased in low SN-MP group compared with high SN-MP group and a smilar, but smaller, mean increase was present in mandible. 3. The difference between the mean maxillary circumference required and the mean maillary circumference present ranged from -4.8mm in the high SN-MP group to -1.3mm in the low SN-MP group. A small range of means occurred in the mandible (high SN-MP: -4.0mm to low SN-MP: -1.8mm). 4. In the maxilla and mandible the mean arch length was nearly identical in the high and low SN-MP groups. 5. The mean incisor inclination was increased as the SN-MP angle decreased in the maxilla and mandible. 6. The men distance of the maxillary first molar from anterior border of the pterygomaxillary fissure was nearly similar between high and low groups. 7. The mean mandibular intermolar width was increased from high SN-MP to low SN-MP patients.
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