• Title/Summary/Keyword: EDP

Search Result 70, Processing Time 0.027 seconds

THE RELATIONSHIP BETWEEN THE INFLUENCE FACTORS AND THE AUDITOR′S USE OF EDP AUDIT TECHNIQUES IN KOREAN ACCOUNTING FIRMS

  • Choe, Jong-Min
    • Management Science and Financial Engineering
    • /
    • v.3 no.2
    • /
    • pp.45-70
    • /
    • 1997
  • The objectives of this study are to suggest and empirically prove the relationship model for investigating influence factors on the use of EDP audit techniques, and to identify moderating effects of the task types of EDP audit on the relationships between the influence factors and the use of EDP audit techniques. The results of the empirical test suggested that there are significant (positive or negative) correlations between the use of some EDP audit techniques and the influence factors, such as audit education, auditor's familiarity and age, and effectiveness of the technique, etc. The significant differences in the use of EDP audit techniques were empirically proved in the ratio of audit fees and the audit structure. It was also proved that the relationships between the use of techniques and the influence factors are different according to the task types of EDP audit. This study proposed the technique and the auditor related implications of these findings for the successful fulfilment of EDP audit.

  • PDF

Improvement in probabilistic drought prediction method using Bayes' theorem (베이즈이론을 이용한 가뭄 확률 전망 기법 고도화)

  • Kim, Daeho;Kim, Young-Oh
    • Proceedings of the Korea Water Resources Association Conference
    • /
    • 2020.06a
    • /
    • pp.153-153
    • /
    • 2020
  • 우리나라에선 크고 작은 가뭄 피해가 자주 일어나고 있으며 최근엔 유래 없는 다년가뭄이 발생하면서 가뭄에 대한 경각심이 커지고 있다. 가뭄에 적절하게 대응하여 피해를 경감시키기 위해서는 신뢰도 높은 가뭄 예측이 선행되어야 한다. 이에 본 연구는 앙상블 예측과 베이즈이론(Bayes' theorem)을 수문학적 가뭄지수 중 하나인 SRI(Standardized Runoff Index)에 적용해 가뭄 확률 전망을 실시했으며 이를 EDP(Ensemble Drought Prediction)라고 칭하였다. 국내 8개 댐유역에서 EDP를 생성하고 개선하는 과정은 다음과 같이 진행된다. 우선 TANK모형을 활용한 1개월 선행 유량 예측(Ensemble Streamflow Prediction, ESP)의 결과를 SRI로 변환하여 EDP 확률분포를 생성한다. 그런 다음, EDP를 개선하기 위해 그 기초인 ESP에서 미흡한 토양수분 초기조건을 보완하고자 베이즈이론을 활용했다. APCC(APEC Climate Center)의 위성 관측 SMI(Soil Moisture Index) 자료로 SRI와의 회귀식을 구축, 이를 우도함수로 정의해 사전 EDP 분포를 업데이트한 EDP+ 확률분포를 생성했다. 그 결과, EDP와 EDP+ 모두 심도가 깊은 가뭄을 전망할수록 예측력이 기후학적 예측보다 좋지 않았다. 그럼에도 우도함수로 사용한 회귀식의 정확도가 높을수록 EDP+의 정확도도 향상되는 경향이 나타났으며, 이는 베이즈이론을 사용한다면 가뭄 확률 전망을 개선할 수 있다는 것을 의미하고 있다. 하지만, 확정 전망 정확도는 확률 전망 정확도와는 관계가 없었는데 이는 확정 전망과 확률 전망이 본질적으로 다르기 때문인 것으로 사료된다.

  • PDF

Integrated Development Planning for the Mongolian Economic Development Planning

  • Park, Myungho
    • Journal of Appropriate Technology
    • /
    • v.6 no.1
    • /
    • pp.65-78
    • /
    • 2020
  • This paper deals with challenges of Mongolian government regarding Economic Development Plan (hereafter EDP). EDP has a long history, appearing first in the socialist countries, then in European countries following the European Reconstruction Plan after the Second World War, and then in many developing countries after they gained independence from the colonial rule. Major challenges of the Mongolian EDP are largely related to the absence or lack of integrated approach. We will propose a new integrated framework based on the approach suggested by UNDP. The new framework consists of 5 core areas; 1) institutions and governance, 2) evidence-based and empirically backed policy options, 3) development of budgeting and financial system, 4) and monitoring and evaluation (M&E), 5) capacity development. In order to identify challenges in Mongolia, the new integrated approach was applied to diagnose current states. To understand current states of EDP in Mongolia, survey regarding EDP in Mongolia was conducted for the 43 officials of Ministry of Finance. The same approach was applied for Five-Year Economic Development Plans in Korea to compare performances with EDP in Mongolia. On the basis of comparative analysis of EDPs in Mongolia and Korea, some lessons are suggested.

Routing with Maximum Edge Disjoint Paths and Wavelength Assignment with Path Conflict Graph (최대 EDP를 이용한 경로설정 및 경로 충돌 그래프를 이용한 파장할당 문제 해결 방안)

  • Kim Duk Hun;Chung Min Young;Lee Tae-Jin;Choo Hyunseung
    • The Journal of Korean Institute of Communications and Information Sciences
    • /
    • v.30 no.7B
    • /
    • pp.417-426
    • /
    • 2005
  • Routing and wavelength assignment problem is one of the most important issues in optical transport networks based on wavelength division multiplexing(WDM) technique. In this paper, we propose a novel approach using path conflict graphs and an algorithm for finding all edge disjoint paths. And then we compare the performance of the proposed algorithm with that of bounded greedy approach for EDP(BGAforEDP). The proposed one outperforms up to about 20$\%$ in the fixed traditional topology(NSFNET) and about 32$\%$ in random topologies over the BGA for EDP algorithm.

기업경영과 EDPS도입

  • 전영준
    • Cement
    • /
    • s.39
    • /
    • pp.49-53
    • /
    • 1970
  • 우리나라의 기업들도 조만간에 EDPS의 도입문제에 당면하지 않을 수 없다. EDPS의 도입을 위해서는 전문적인 지식과 경험을 갖고 충분한 사전연구와 긴 준비기간을 요하는 만큼 문제에 직면해서 도입을 서두른다면 이미 늦어버린다. 이 글은 그러한 의미에서 EDPS의 도입 그 자체보다는 도입을 위한 준비단계에서의 기본방향과 원칙을 제시하기 위해서 이 분야에 관심있는 경영자들을 위해 EDPS의 윤곽(outline)과 컴퓨터 시스팀의 기능과 초기단계에서의 교육과 훈련의 중요성을 강조하는데 끝이었다. 따라서 EDPS 도입의 실제와 구체적인 접근방법(approach) 그리고 이에 수반하는 데이터의 정비, 시스팀 분석과 설계, 프로그램 개발 등 기술적이고 전문적인 부분에 대해서는 실무자가 당면하는 문제이므로 주제와 수준을 달리하여 다음 기회에 계속하기로 하고 이 글에서는 생략하였다.

  • PDF

Evolutionary Developmental Perspectives on Child Development (아동발달에 대한 진화 발달적 관점)

  • Shin, HyeEun;Choi, Kyoung-Sook
    • Korean Journal of Child Studies
    • /
    • v.26 no.5
    • /
    • pp.185-204
    • /
    • 2005
  • This paper demonstrated how application of evolutionary knowledge to developmental perspectives enhances understanding of human ontogeny. Evolutionary Developmental Psychology (EDP) explains human behavior through evolutionary principles and focuses on ontogeny rather than phylogeny. In this paper, the authors review concepts of evolution, adaptations, and the processes of evolution from EDP perspectives. The definition and basic assumptions of EDP are introduced, followed by explanations of how evolution happens in ontogeny by looking at developmental systems approaches, concepts of ontogenetic and deferred adaptations, evolution of childhood, and brain plasticity. Possible pathways of evolution in ontogeny are also discussed. Finally, some research methodology for applying EDP to child development is suggested with specific hypotheses and studies.

  • PDF

객체지향 환경과 EDP 감사기법의 응용

  • 조기작
    • Proceedings of the Korea Association of Information Systems Conference
    • /
    • 1997.10a
    • /
    • pp.451-460
    • /
    • 1997
  • RDB나 기존의 ISAM 파일이 검색과 저장의 효율성이 높을지라도 다양한 형태의 자료 저장 능력과 프로그래밍의 효율성 부족에 대한 대안으로 객체지향 프로그래밍과 객체 지향 DB의 활용이 확대되고 있는데 1996년, 미국의 경우 활용기업의 비율이 15%정도에 이르며 증가추세에 있는 것으로 나타났다. 본 연구는 OOP, OODB를 EDP 감사의 관점에서 연구하는 것으로 전통적 EDP 감사도구와 기법을 객체지향모형에 적용가능한지와 적용시에 예상되는 문제점을 검토하려는 것이다. 주요한 EDP 감사도구와 기법중 입출력에 초점을 두 는 Test Data, Integrated Test Data/Facility에는 적용이 비교적 쉽지만 처리과정에 초점을 두는 Embeded Audit Module, GAS 등에는 구현을 위한 메소드의 수정이나 설치상의 문제 가 큰 것으로 보인다. 그러므로 GAS를 구현할 때 감사모듈을 설치하는 절충법이 필요한 것 으로 보인다.

  • PDF

Life Cycle Assessment of Korean Tilting Train eXpress for Environmental Declaration of Product(EDP) (환경성적표지 인증을 위한 한국형 틸팅열차의 전과정평가)

  • Lee, Hyun-Bae;Kim, Yong-Ki;Lee, Kun-Mo
    • Proceedings of the KSR Conference
    • /
    • 2010.06a
    • /
    • pp.2262-2269
    • /
    • 2010
  • A recent Tilting train development operation for existing line high speed, already developed "Korean Tilting Train eXpress(bellow TTX)" and that doing demonstration of operation. And TTX are going to commercial service in 2012. They are preparing Environmental Declaration of Product(bellow EDP) for offering environmental impact of TTX to customer. EDP calculated environmental impact of target product's whole life cycle(raw material and manufacturing, distribution, use, end of life) more quantity for that improving environmental impact and then certification them, it is using for that estimate some part of existence of specific pollutants, GHGs, energy consumption and recycling ratio. In this study, 1) analyze the process of getting EDP, 2) satisfy common criteria and each criteria(plan) in the Product Category Rules(bellow PCRs) provided KEITI, 3) according to ISO 14044, implementation of LCA. 4) These results be shown Characterized Impact(bellow CI) about each life cycle stage and six impact categories(ARD, GWP, OD, AD, EU, POC).

  • PDF

A Practical RWA Algorithm-based on Lookup Table for Edge Disjoint Paths (EDP들의 참조 테이블을 이용한 실용적 인 경로 설정 및 파장 할당 알고리즘)

  • 김명희;방영철;정민영;이태진;추현승
    • Journal of KIISE:Information Networking
    • /
    • v.31 no.2
    • /
    • pp.123-130
    • /
    • 2004
  • Routing and wavelength assignment(RWA) problem is an important issue in optical transport networks based on wavelength division multiplexing(WDM) technique. It is typically solved using a combination of linear programming and graph coloring, or path selection based graph algorithms. Such methods are either complex or make extensive use of heuristics. In this paper we propose a novel and efficient approach which basically obtains the maximum edge disjoint paths (EDPs) for each source-destination demand pair. And those EDPs obtained are stored in Lookup Table and used for the update of weight matrix. Routes are determined in order by the weight matrix for the demand set. The comprehensive computer simulation shows that the Proposed algorithm uses similar or fewer wavelengths with significantly less execution time than bounded greedy approach (BGA) for EDP which is currently known to be effective in practice.