• The Journal of Information Systems
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• v.11 no.2
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• pp.1-25
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• 2002

This study is for the purpose of understanding User Satisfaction of Accounting Information System more closely by means of perceiving relations between Internal Controls and Quality. That is, this study is to assess Internal Controls and Quality and to connect those with User Satisfaction. This thesis is for the substantial study on whether Information Quality, System Quality, and Service Quality influenced by Internal Controls of Accounting Information System have an effect on User Satisfaction, when Internal Controls of Accounting Information System is good, The following hypothesis was made to achieve this purpose. First, Internal Controls will have an positive influence on Quality. Second, Qualify will positively affect User Satisfaction. Third, Internal Controls will positively Influence User Satisfaction. Fourth, Internal Controls will have a positive effect on User Satisfaction through Quality For the survey sample, this study gathered data on someone engaged in companies or organizations which have computer offices, and groups were differentiated between general staff and someone in charge of the computer office, and each group had different questions. In general, 622 of questions were distributed and 200 of the final valid samples were used for the substantial analysis. As the result of the study, the relations between Internal Controls and Quality are statistically significant. The relations between Quality and User Satisfaction ire also statistically significant. But the relations between Internal Controls and User Satisfaction are not statistically significant. Path Analysis was implemented to analyze the hypothesis on whether Internal Controls have an influence on User Satisfaction through Quality. When the result of analysis with Lisrel 8.5 was examined, index numbers(GFI, AGFI, RMR) representing the suitability of the model were enough to be taken and it is showed that there is the suitability of the model. Internal Controls of Accounting Information System can't have an influence on User Satisfaction with Quality. As the above hypothesis was rejected, Through Path Analysis, this study examined the influence which relations between Internal Controls and Quality, factors of User Satisfaction, have on User Satisfaction, and is very meaningful in terms of the first trial. And on the point of time when there are little studies on the effect analyses between Internal Controls and Quality, this study would be the promoter for the future. The limitation on this study is to analyze only mutual effects between factors by choosing Internal Controls, Quality, and User Satisfaction as survey variables. The study which measure items with precision which are related to each variable and understand measurement factors clearly should be implemented.

• Proceedings of the Korean Institute of Intelligent Systems Conference
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• 1993.06a
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• pp.1270-1273
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• 1993

Fuzzy optimal control is considered. An optimal sequence of controls is sought best satisfying fuzzy constraints on the controls and fuzzy goals on the states (outputs), with a fuzzy system under control Control over a fixed and specified, implicitly specified, fuzzy, and infinite termination time is discussed. For computational efficiency a small number of reference fuzzy staters and controls is to be assumed by which fuzzy controls and stated are approximated. Optimal control policies reference fuzzy states are determined as a fuzzy relation used, via the compositional rule of inference, to derive an optimal control. Since this requires a large number of overlapping reference fuzzy controls and states implying a low computational efficiency, a small number of nonoverlapping reference fuzzy states and controls is assumed, and then interpolative reasoning is used to infer an optimal fuzzy control for a current fuzzy state.

• Asia pacific journal of information systems
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• v.9 no.2
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• pp.99-115
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• 1999

Electronic Data Interchange (EDI) is an important part of interorganizational electronic commerce due to the strategic impact derived from its use. In order to ensure successful implementation of EDI, EDI controls must first be developed. Because they are implemented in an environmental context, the characteristics of organizational environments have a significant impact on EDI controls. The control strategy for the EDI system - formal, informal, and automated controls - should fit certain organizational environments. A research model has been developed to depict the moderating effects of six environmental variables including industry, organizational, and task characteristics on the relationships between controls and implementation. It is shown empirically that the relationships between EDI controls and implementation are indeed affected by these factors. The results can help management design formal, informal, and automated controls in view of their own environmental contexts.

• Asia pacific journal of information systems
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• v.5 no.2
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• pp.79-100
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• 1995

Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.20 no.3
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• pp.203-215
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• 2010

This study is an overview of toxicities and measurement techniques of ultrafine particles (UFPs), and their exposure controls. UFPs are ubiquitous in many working situations. Exposure to UFPs is possibly causing adverse health symptoms including cardio-respiratory disease to humans. In order to measure exposure levels of airborne UFPs, there are current available measurement guidelines, instruments and other techniques (i.e. contour mapping, control banding). However, these risk assessment techniques including measurement techniques, controls and guidelines are dependent on background levels, metrics (e.g. size, mass, number, surface area, composition), environmental conditions and controls. There are no standardized measurement methods available and no generic and specific occupational exposure standards for UFPs. It is thought that there needs to be more effort to develop Regulations and Exposure Standards for generic UFPs should be based on more exposure data, health surveys, toxicological data and epidemiological data. A carefully considered hierarchy of controls can also reduce the maximum amount of airborne UFPs being emitted from diverse sources in industries.

• The Journal of Fisheries Business Administration
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• v.28 no.1
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• pp.85-117
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• 1997

This paper is focused on management control system. From a management control perspective, strategies should be viewed as useful, but not absolutely necessary, guides to the proper design of an MCS. When strategies are formulated more clearly, more control alternatives become feasible and it becomes easier to implement each form of management control effectively. The common and important category of controls are action controls, personnel and cultural controls, and results controls. Action controls involves ensuring that employees perform(or do not perform) certain actions that are known to be beneficial(or harmful) to the organization. Personnel and cultural controls take steps to ensure that employees will control each others' behaviors. Results controls involve rewarding individuals(and sometimes groups of individuals) for generating good outcomes or punishing them for poor outcomes. The results controls of ROI-type measure cause to make managers excessively short- term oriented, or myopic. When managers' orientations to the short - term become excessive -when the management are more concerned with short-term profit than entity value-the managers are said to be myopic. We car, solve myopic problem by introducing AR(abnormal return), near-perfect indicators of value creation. The results - control ideal would be to hold all employees accountable for the wealth they individually create(or destroy) for the owners of the entities in which they work. This ideal is approachable for top management of publicly traded corporations because for these organizations, the wealth created(returns to shareholders) can be measured directly for any period(such as a year, a quarter, or a month) as the measurement period pin(or minus) the change in the market value of the stock.

• Journal of the Korea Safety Management & Science
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• v.15 no.2
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• pp.63-69
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• 2013

The purposes of this study are to survey stereotypes of control-display relationships for seven principal controls in passenger cars using the paper-pencil and hardware tests, and to examine stereotype strength of the paper-pencil test through comparing the stereotypes for the controls derived by the two methods. Ninety two and 60 college-aged students participated in the paper-pencil test and the real car simulation of the hardware test, respectively. There are dominant motion-directions for all controls in the paper-pencil test, while in the hardware test, there are dominant motion-directions for six controls including head light, high beam, door window, ignition key, door key and door lock controls. The stereotypes of motion-directions for six controls obtained by the paper-pencil test were the same as or similar to those by the hardware test. It was inferred from this that the congruence of the stereotypes by the two methods might be attributed to two simple motion-direction principles of 'clockwise for increase' and 'upward for increase.' Although it is known that the hardware test would be best for obtaining accurate stereotypes between controls and displays, this study implies that if the paper-pencil test is well designed, the paper-pencil test can produce the same results as the hardware test at low cost and without consuming time.

• Nuclear Engineering and Technology
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• v.54 no.4
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• pp.1245-1252
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• 2022

As regulatory bodies require full implementation of security controls in nuclear power plants (NPPs), security functions for critical digital assets are currently being developed. For the ultimate introduction of security controls, not alternative measures, it is important to understand the relationship between possible cyber threats to NPPs and security controls to prevent them. To address the effectiveness of the security control implementation, this study investigated the types of cyber threats that can be prevented when the security controls are implemented through the mapping of the reorganized security controls in RS-015 to cyber threats on NPPs. Through this work, the cyber threat that each security control can prevent was confirmed, and the effectiveness of several strategies for implementing the security controls were compared. This study will be a useful reference for utilities or researchers who cannot use design basis threat (DBT) directly and be helpful when introducing security controls to NPPs that do not have actual security functions.

• The Journal of Economics, Marketing and Management
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• v.3 no.1
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• pp.33-39
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• 2015

Managers are always trying to be the best internal controls in their organizations copper approximate because they know that be effective internal control over previous systems, to fulfill the mission of the organization and minimize unexpected events will be extremely difficult. On the other hand, the existence of internal controls to increase efficiency, reduce head loss, assets and achieving a reasonable assurance of the reliability of financial statements and compliance with laws and regulations will be. Internal control, not an event, but a series of operations and activities on the basis of output. Internal controls help to achieve the goal of minimizing the problems of implementing appropriate internal controls. Internal control is an integral component of corporate governance that will provide reasonable assurance of achieving the organization's objectives. preventing, detecting errors and fraud goes to work. Responsibility for the prevention and detection of fraud and error in the public sector is the responsibility of managers. Managers of internal control and consistently applying appropriate accounting systems, this responsibility will play (Lin et al., 2011). Since the public sector organizations differ from each other, thus establishing internal controls cant be the same for all organizations and agencies of the public sector. Establish specific controls on each system to factors such as size, type of operation and organizational goals that the system is designed, it depends. On the other hand, rapid advances in information technology, the need to update internal control guidelines in relation to Create a new computer system so as to ensure that the activities of managers and effective control Should be updated if necessary.

• Journal of Intelligence and Information Systems
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• v.5 no.1
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• pp.35-48
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• 1999

Many organizational contexts should be considered in designing EDI controls to make control systems effective and efficient. This paper gives a description of the neural network model for suggesting the extent of effective EDI controls for a company that has specific organizational environment. Feedforward backpropagation neural network models are designed to predict the state of 12 modes of EDI controls from the sate of environment. The predictive power of the system is compared with that of multivariate regression analysis to evaluate the effectiveness of using neural network model in predicting the level of EDI controls. The results show that the neural network model outperforms regression analysis in predictive accuracy. The controls that have high estimated value in the model are likely to be critical controls and EDI auditor or management can enhance investment of IS resources to enhance these controls.