• Journal of Information Technology Applications and Management
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• v.15 no.1
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• pp.203-224
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• 2008

The purpose of this study is to investigate the evaluation perspectives of IT business value and empirically analyze the differences of evaluation perspectives between ex ante evaluation and post implementation evaluation, and among various information system types. 4 evaluation perspectives which have been used in the previous studies and in the field of industry practices are financial, customer, internal process, and growth, which are based on the BSC model. Data of 98 information systems have been collected from 89 companies including manufacturers, banks, insurances, and stock trading companies. As results of multi-way MANOVA test, 3 out of 8 hypothesis have been accepted statistically. While the order of importance of 4 perspectives in ex ante evaluation is customer, financial, internal process, and growth, the order of post implementation evaluation appears to be much different : that is, internal process, customer, financial, and growth. These findings provide insights for both IT practitioners and researchers.

• Journal of Radiation Protection and Research
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• v.28 no.1
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• pp.65-73
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• 2003

The paper discusses results of recent international intercomparison exercises on internal dose assessments, status of up to date internal dosimetry methods and the radiological legislation developed and implemented in Korea, European Union and Ukraine. The system of radiation protection in Korea is based on the Korean Atomic Energy Regulatory Enforcement on Safety Standards (Ministry Notice No. 2001-2). The notice is based on the recommendations in ICRP Publication 60 (1990) and IAEA Basic Safety Standards (1996). But the full implementation of the notice by the end of the year 2002 is not required because of the socio-economic situation and inexperience in internal radiation dosimetry Regulatory framework for internal radiation dosimetry is under development toward the full implementation of the notice from January 1, 2003. The system of radiation protection in Ukraine is based on the National radiation protection regulatory code NRBU-97. The code was developed and adopted in 1998 and replaced the Regulations of Former Soviet Union. The document is based on the ICRP Publication 60, Euratom Directive 96/29 and IAEA Basic Safety Standards (1996). The transitional period of 5 years (effected till January 2003) is established for implementation of all requirements of this new regulation. The system of radiation protection in the European Community is based on the Council Directive 96/29/Euratom, adopted in 1996 and enforced from 13 May 2000. Directive 96/29/Euratom has the status of the European law.

• The Journal of Information Systems
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• v.14 no.1
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• pp.107-124
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• 2005

ERP systems are comprehensive sorfware packages that seek to integrate the complete range of lbusiness processes and functions in order to present a heuristic perspectives of a firm from a single information and information technlogy architecture. The ERP systems have delicate internal controls with built-in devices. It is known that the delicate internal controls help to enhance the accounting transparency. We empirically investigate the relationship between the ERP systems inplementations and an accounting transparency. In order to measure the accounting transparency differences, we compare the ERP systems implementation firms with firms which did not implement the ERP systems by 6 financial ratios (accruals, net profit margin, operation cash folo to sales, total debt to equity, accounts receivable changes, assets quality). Data are collecte from 135 firms implemented the ERP systems and 135 firms non-implemented the systems (the firms listed in the Korea Stock Exchange). We analyze financial statements from 270 firms for the period 2001-2003 to ezamine the 6 financial ratios differences. The results of 810 firms analyses over the 3-year period indicate that the ERP systems implementation firms show the statistically significant differences in the accrual ratio, the net profit margin ratio, operating cash flow to sales ratio, and total debt to equity ratio from the ERP systems non-implementation firms. But there is statistically no differences between the two groups for accounts receivable changes to sales ratio and assets quality.

• Korean Journal of Community Nutrition
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• v.11 no.3
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• pp.374-382
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• 2006

The purpose of the study was to investigate the effects of the characteristics of dietitians, the characteristics of school food services, equipment ratio of HACCP facility/equipment and perception of barriers to HACCP implementation on external and internal audit of food safety/sanitation management performance in school food service. An e-mail survey was conducted with 144 dietitians in Gyeongbuk Province. A response rate was 57.6% (N = 83) and data was analyzed using SPSS windows (ver. 12.0). Dietitian perceived facilities/equipment-related and stakeholder-related as the big barriers in implementing a HACCP system. Total scores of sanitation/safety management performance for external and internal audit were similar at 92 and 91 out of 100, respectively. 'Facilities/equipment' and 'HACCP system' categories in both external and internal audit were rated the lowest. As dietitian perceived facilities/equipment-related (p < 0.001) and stakeholder-related (p < 0.05) barriers to HACCP implementation were greater, the scores of the external and internal audits were significantly lower. As dietitian perceived barriers for all categories were greater, the scores of internal audits were significantly lower (p <0.05). As a result of multiple regression analyses, the scores of the external audit was positively associated with career as a school food service dietitian, but was negatively associated with barriers related to facility/equipment, while the scores of the internal audit was negatively associated with barriers related to facility/equipment and employees. This study suggests that supporting programs on securing the facilities/equipment and employee training are needed for successful HACCP implementation in school food service.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.69-79
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• 2021

Good Corporate Governance (GCG) has been implemented by companies, especially companies that have gone public. However, many local companies still have not applied the principles of GCG. This study examines the implementation of the CG concept which is not fully implemented in family businesses in Indonesia. Besides, this research also aims to find out the role of the Internal Audit function in enhancing GCG practices. This research is a qualitative study that uses in-depth interviews, observation, and data triangulation, to gather evidence from exploratory case studies conducted in three family business firms. The results of this study found that CG is essential for the successful run of family businesses. After analyzing the data, we developed a new theory called Islamic Integrity Governance. The Internal Auditor plays a key role in improving GCG and a vibrant and agile internal audit function can be an indispensable resource supporting sound corporate governance. The internal auditor provides objective assurance and insight on the effectiveness and efficiency of risk management, internal control, and governance processes. Therefore, the Internal Auditor is an important pillar for effective and efficient GCG implementation. This theory concludes several concepts such as THTCL (Trustworthy, Honest, Transparent, Creative, Loyal). Internal auditors are needed because the concept of control is useful for improving GCG in business.

• The Journal of the Korea Contents Association
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• v.8 no.5
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• pp.72-81
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• 2008

High Performance DSP usually supports cache and internal memory. For an optimal implementation of a multimedia stream application on such a high performance DSP, one needs to utilize the cache and internal memory efficiently. In this paper, we investigate performance analysis of cache, and internal memory configuration and placement necessary to achieve an optimal implementation of multimedia stream applications like motion picture encoder on high performance DSP, TMS320C6000 series, and propose strategies to improve performance for cache and internal memory placement. From the results of analysis and experiments, it is verified that 2-way L2 cache configuration with the remaining memory configured as internal memory shows relatively good performance. Also, it is shown that L1P cache hit rate is enhanced when frequently called routines and routines having caller-callee relationships with them are continuously placed in the internal memory and that L1D cache hit rate is enhanced by the simple change of the data size. The results in the paper are expected to contribute to the optimal implementation of multimedia stream applications on high performance DSPs.

• Journal of Family Resource Management and Policy Review
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• v.8 no.2
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• pp.27-42
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• 2004

The objective of this study is to induce the importance of manners through the relation between the implementation of manners and degree of life satisfaction in adolescents and to examine positive variants that can enhance degree of life satisfaction A total of 413 questionnaires were used as the final data for this study. The results of the study are as follows. 1. The implementation of manners in adolescents was just above the median. In particular, the lowest sector was in public manners and communication manners requiring intensive activation measures. The variables influencing the results were the score, internal-external control, perceptiveness to the importance of propriety 2. On the level of satisfaction with life as a general, the study showed reasonable standards. The variables influencing the results were the score, internal-external control, gender-role attitudes, perceptiveness to the importance of propriety. Also, considering that implementation of manners contributed to enhancing the level of satisfaction, the establishment of a healthy manners culture of adolescents in required.

• Journal of Families and Better Life
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• v.21 no.1
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• pp.25-36
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• 2003

This study was conducted to reconstitute a family life education program for caregivers and to analyze the system of implementation. Based largely on a pre-existing program for caregiving families, I developed a new educational program. Personal time management and personal needs management were added in the content of the program order to help enhance self-esteem and internal control. The reconstituted educational program, which consists of 6 sessions, was implemented on a small group of caregivers in Jeollabukdo Province who support their elderly parents. The effectiveness of the program was evaluated by a pre-test, a post-test, a follow-up test and open-questionnaire reports. The results from the post-test suggest that the program has been effective in improving the knowledge on aging process, internal control and self-esteem. But the follow-up test results show the program has been effective only in improving the knowledge on aging process. According to the open-questionnaire reports, the program seems to have been effective in improving interpersonal relationships and changing attitudes toward their elderly parents.

• Journal of Electrical Engineering and Technology
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• v.6 no.1
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• pp.111-118
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• 2011

In recent years, various types of partial discharge (PD) methods such as capacitive, inductive, electromagnetic, and acoustic coupling techniques have been developed for diagnosing rotating machines. An electromagnetic (EM) probe, which is an inductively coupled type of sensor, is required for detecting corona and internal discharges during off-line tests. In this study, a new technique for enhancing the measurement sensitivities for corona and internal discharge based on an EM inductive position sensor is proposed. An EM probe that winds wires around horseshoe-shaped and cylindershaped ferrites as helices is designed and optimized for the implementation of off-line PD monitoring of the stator winding of a rotating machine. The measurement system based on this design is implemented, and it is verified from the results of the experiment performed in this study that the probe provides similar performance as existing commercial products.

• International journal of advanced smart convergence
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• v.7 no.2
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• pp.112-118
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• 2018

This paper describes the design and implementation of a vehicle internal alarm system using raspberry-pie and gas sensor. It provides a notification system for sleepiness during driving, a driving time notification system and a smoking detection system. We coded using 'Python'. And we use 'MySQL' and 'PHP' to build the necessary servers and web pages for gathering sensing data and monitoring. The developed system was tested by several methods. All experiments showed satisfactory response signals and detected with immediate responses.