• Proceedings of the Korean Society of Surveying, Geodesy, Photogrammetry, and Cartography Conference
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• 2007.04a
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• pp.329-332
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• 2007

Since enforcement of double entry book-keeping accounting system on 1 January 2007, local government should draw out financial statement for assets and liabilities possessed after due diligence. But, some social infrastructure including underground facilities are difficult to implement entire inspection actually. In this study, we proposed effective approach for assessing assets of local government's social infrastructure such as road, water and sewage, subsidiary facilities etc. using GIS built on local government by NGIS project. Through this, local government ensures correctness and effectiveness of asset inspection as a result of successive establishment of double entry book-keeping accounting system.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.255-262
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• 2021

The paper examines the influence of ownership type on environmental performance of Chinese listed enterprises. China's environmental problems are attributed to the collusion between enterprises and economy-oriented local governments, which has allowed many companies to skirt environmental regulations. Especially, local state-owned enterprises (SOEs) tend to have worse environmental performance than private firms, under the wing of local governments, with whom they have a closer political connection. According to the report of the Environmental Protection Agency, currently the unacceptably poor environmental performance of local SOEs has severely hampered the realization of green economy in China. After examining the dataset of 15,996 firm-year observations from 2,688 listed firms, this paper found that, in the presence of central government supervision and personnel intervention, listed local SOEs will be forced to improve their environmental performance in accordance with standards set by the central government, which leads to better environmental performance than that of listed private firms (private firms). The result of two-stage regression also supports the conclusion. This shows increased supervision and personnel intervention from the central government can significantly improve the environmental performance of local SOEs. The research in this paper expects to make a contribution to attaining the goal of green economy in China.

• Management & Information Systems Review
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• v.10
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• pp.95-115
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• 2002

E.U(Europe Union) and I.S.O(International Standard Organization) have promoted environmental problems from an individual enterprise level to international level. E.U have practiced E.M.A.S(Environment Management Audit Scheme), they have explained environmental information to local residents by an environmental statement and they have introduced verification system by identification person. One year later, I.S.O have published ISO 14000 series by environmental audit in 1996. Modem enterprise must go well with profitability and sociality. Environmental accounting was appeared in order to agree with profitability and sociality. Environmental accounting is to solve environmental problems, to protect natural resources, to measure effect of environment, and to transmit information of environment. Accountability's theory must be based social fairness and systemic legality. We need the accountability in order to system of Environmental accounting. But the conception of environmental accounting and accountability are not defined in our country. Therefore the purpose of this study is to established the relation of environmental accounting and accountability.

• Proceedings of the Computational Structural Engineering Institute Conference
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• 2001.10a
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• pp.319-326
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• 2001

In this paper, 3-D frame design using refined plastic-hinge analysis accounting for local buckling is developed. This analysis accounts for material and geometric nonlinearities of the structural system and its component members. Moreover, the problem associated with conventional refined plastic-hinge analyses, which do not consider the degradation of the flexural strength caused by local buckling, is overcome. Efficient ways of assessing steel frame behavior including gradual yielding associated with residual stresses and flexure, second-order effect, and geometric imperfections are presented. In this study, a model consisting of the width-thickness ratio is used to account for local buckling. The proposed analysis is verified by the comparison of the LRFD results.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.583-591
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• 2020

In recent years, the quality of auditing human resources in domestic auditing firms in Hanoi has certain limitations in which professional skills of auditors have not been given adequate attention. The number of customers at local auditing firms is forecast to increase gradually. Therefore, the quantity and quality of auditors need to be improved to meet requirements of the workload. Data for this research were collected through surveying 120 customers of domestic auditing firms in Hanoi on the 5-point Likert scale. Based on the collected data, we employ both qualitative and quantitative methodology along with some tools such as descriptive statistics, Cronbach's Alpha, T-test and ANOVA to analysis, evaluate and measure the professional skills of auditors in local auditing firms in Hanoi. The results show that the professional skills of auditors in auditing firms include 17 attributes. The majority of respondents show appreciation for the professionalism and professional competence of auditors, while, they think that critical thinking skills and creative thinking skills are still limited and need to be improved. These findings, not only help auditors to improve themselves, but also provide solutions for managers of domestic auditing firms in Hanoi to enhance quality of audited human resources.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1083-1094
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• 2021

This paper explores the effect of IFRS on the financial performance of Iraqi commercial banks. It also investigates the value significance of financial performance statements using the Ohlson model, which has been used for the stock value relevance test in a number of studies. Using a sample of 66 listed banks on the Iraq Stock Exchange over three years of IFRS pre-adoption (2011-2013) and three years of IFRS post-adoption (2016-2018), we find financial performance components EPS and BVS value relevant to the stock returns. The findings also indicate that the implementation of IFRS has a major positive effect on the value relevance of the BVS, while the adoption of IFRS does not have a significant impact on the value relevance of the EPS reported by Iraqi banks. Our results indicate that the market value of the bank rises dramatically with enhanced financial performance reporting. In addition, the implementation of IFRS has a major effect on the financial performance measures and the value relevance of financial reporting in the Iraqi banking sector. This paper adds to previous value relevance literature and IFRS by throwing light on the banking sector in a developing country that has recently moved from applying local accounting standards to IFRS.

• Journal of the Korea Society of Computer and Information
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• v.18 no.1
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• pp.157-166
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• 2013

This study searches a transparency of financial management of Local government and then, tries to find a solutions to a management scheme to strengthen financial reform effectively. To summarize main contents: First, requirement of continued Public Accounting System. Second, contact of items of an account and items of a program budget, Third, requirement of construction cost accounting to estimate total cost inputting to public program objectively. Forth, improvement of rotation assign system and guaranteeing to professionalism and public official ethics. Fifth, requirement of strengthening inter-control and monitoring system. Sixth, auditing and role of accounting specialist group. Finally, construction of effective and practical computer system and continuing practice of R&D program.

• Information Systems Review
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• v.16 no.3
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• pp.215-242
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• 2014

This paper investigates accounting principles about social infrastructure on Korean National Accounting Standard and on National Accounting Standards from other countries that adopted a accruals- based national accounting standards. Social infrastructure as assets has important value in financial statements of Korea and deterioration or insufficient management of social infrastructure accompanies a huge social cost. Therefore, understanding the characteristics and related accounting standard for social infrastructure is necessary. To do this, we examine the accounting standards of U.S., New Zealand, and Australia. We also review the financial statement of local government. Based on these findings, this paper suggests that a preventive-asset management approach should be applied and alternative depreciation method for social infrastructures is developed. Moreover, a local government needs to provide important accounting information to the public in a timely and reliably manner.

• Journal of Mechanical Science and Technology
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• v.18 no.8
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• pp.1479-1489
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• 2004

The effect of fluctuation of Equivalence Ratio (ER) in a turbulent reactive field has been studied in order to check the global combustion characteristics induced by the local fluctuation. When the flow is premixed on a large scale, closer examination on a small scale reveals that local fluctuations of ER exist in an imperfectly premixed mixture, and that these fluctuations must be considered to correctly estimate the mean reaction rate. The fluctuation effect is analyzed with DNS by considering the joint PDF of reactive scalar and ER, followed by modeling study where an extension of stochastic mixing models accounting for the ER fluctuation is reviewed and tested. It was found that models prediction capability as well as its potential is in favor to this case accounting the local ER fluctuation. However, the effect of local fluctuation did not show any notable changes on the mean global characteristics of combustion when statistical independence between the reactive scalar and ER field is imposed, though it greatly influenced the joint PDF distribution. The importance of taking into account the statistical dependency between ER and combustible at the initial phase is demonstrated by testing the modeled reaction rate.

• Journal of Internet Computing and Services
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• v.6 no.4
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• pp.75-84
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• 2005

Grid computing enables a shift from a localized resource computing model to a fully-distributed virtual organization with shared resources, Accounting is one of the main obstacles to widespread adoption of the Grid. Accounting has until recently, been a sparsely-addressed problem, particularly in practice. In this paper, we design and implement the accounting information gathering system. Accounting information gathered at each local system does not include grid-aware information. To be useful in grid environment, grid user information must be included in accounting information. To make it useful in grid environment, we add grid user information with PGAM. Implemented system is based on OGSA, following GSAX framework of RUS-WG in GGF. And the schema of accounting information is following usage Record Fields of UR-WG in GGF. Also, the accounting information integrating and monitoring tool for system management in the Grid environment are implemented.