• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.355-363
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• 2021

This study aims to obtain empirical evidence about the cognitive effect of Islamic religiosity and budget control in reducing budgetary slack behavior. This study involved 176 managers as respondents in 10 local companies in Eastern Indonesia. Managers who are respondents in thus study work and are spread across 14 provinces in Indonesia. Probability sampling method has been used for this study from the total population with certain criteria. Data analysis has been done using Warp PLS-SEM technique. The results showed that Islamic religiosity cognitive and budget control had a direct negative effect on budgetary slack behavior. The two variables also fully mediate the relationship between participatory budgeting and budget-based compensation schemes on the behavior of budgetary slack in a negative and significant way. These results mean that the two variables are proven to reduce budgetary slack behavior. This empirical evidence at the same time corrects the agency theory's assumptions about opportunistic human nature and always maximizes every potential economic profit. In addition, the results also show that Islamic religiosity cognitive is stronger in reducing budgetary slack behavior. These results can be used to improve the company's budget control system by incorporating elements that motivate religious goals so that it is more effective in reducing budgetary slack behavior.

• 정보처리학회논문지A
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• 제13A권1호
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• pp.35-44
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• 2006

그리드 자원의 안정적인 수요와 공급이 뒷받침되기 위해서는 유틸리티 모델을 지향하는 그리드 어카운팅 모델이 필수적이다. 현재 개발된 대부분의 그리드 어카운팅 시스템들은 로컬 어카운팅 시스템을 변경함으로써 사이트의 자율성을 침해하거나, 사이트의 가격 정책에 따른 가변 비용을 고려하지 않은 채로 그리드 서비스에 대한 과금을 산출하고 있다. 본 논문에서는 그리드 컴퓨팅 환경에 참여하는 사이트의 자율성을 보장하면서, 다양한 과금 정책에 능동적으로 대처할 수 있는 사이트 가격 정책 기반의 그리드 어카운팅 모델을 제안한다. 또한 그리드에 참여하는 엔티티들간에 어카운팅 정보를 상호 교환할 수 있도록 GGF-UR 포맷으로 변환하여 Resource Usage Service가 가능하도록 제안한다. 그리고 본 논문에서 제안하는 그리드 어카운팅 모델은 기존의 어카운팅 시스템들에 비해 사이트의 자율성을 보장하면서 정교한 과금 정책을 필 수 있는 비즈니스 모델로 평가된다.

• Parasites, Hosts and Diseases
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• 제54권4호
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• pp.399-405
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• 2016

Poor subsistence farmers who live in a semi-arid area of northern Ethiopia build irrigation systems to overcome water shortages. However, there is a high risk of malaria transmission when increased standing water provides more favorable habitats for mosquito breeding. This is a serious problem because there are many barriers to malaria control measures and health care systems in the area. Using a causal loop diagram and computer simulations, the author attempted to visually illustrate positive and negative feedbacks between mosquito and human populations in the context of Simret, which is a small village located in northern Ethiopia and is generally considered a malaria-free area. The simulation results show that the number of infectious mosquitos increases to 17,215 at its peak, accounting for 3.5% of potentially dangerous mosquitos. At the same time, the number of sick people increases to 574 at its peak, accounting for 15% of local population. The malaria outbreak is controlled largely because of a fixed number of vulnerable people or local population that acts as an intermediate host.

• 한국정보시스템학회:학술대회논문집
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• 한국정보시스템학회 2000년도 추계학술대회
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• pp.26-31
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• 2000

It is said that the focus of managing venture business is currently moving from technology competition to management competition. By the way, the software venture business(SVB) has some weak points in its structural composition and itematization and no professional personnel in other several sections except technology development section. In addition, such basic functions as technology and R & D, finance and accounting, marketing required to the management of business are concentrated on only one man, its representative director. Therefore, this study aims to provide the basic data useful to the establishment of governmental policy in information and communication, to the rearing of the SVB by a local government related to the software, and to the administration of SVB by investigating the actual conditions. This study attempts to examine the literature on venture business and software industry, and its management with a questionnaire about the actual conditions of managing the SVB. The questionnaire is given to 527 local enterprises belonging to the Software Industry Association and to 171 enterprises in the Software Center. This study compromises the characteristics of the SVB, the actual conditions of its technology and R & D, finance and accounting, and marketing. The characteristics of the SVB are classified into categories such as the stage of its growth(the stage of its seed and start-up, the stage of tis development and growth, the stage of its stability and maturity) and the main business(the system integration, the software development for contract, the package software development service, the software-related service). Additionally, the study attempts to analyze positively the actual condition of its management after classified by the areas of business profile, its general management, its technology development, its finance and accounting, and its marketing The result of this study is found that the SVB has a lot of troubles in part of marketing and finance & accounting activity as well as general management. The SVB realizes the importance of the technology development rather than that of management activity including marketing activity. So we expect this study can assist the SVB to establish the business guidelines for own management plans.

• Fisheries and Aquatic Sciences
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• 제25권3호
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• pp.140-150
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• 2022

A method of ultrahigh performance liquid chromatography coupled to high resolution mass spectrometry (UPLC-HRMS) was established for characterization of the lipid profile of Skipjack tuna. Over 300 lipid molecular species were identified through cross-acquisition in both positive and negative ion mode. Phospholipids (PLs) were dominant in Skipjack tuna. Lysophosphatidylethanolamine (LPE), phosphatidylethanolamine (PE), lysophosphatidylcholine (LPC) and phosphatidylcholine (PC) were the main lipid molecular species in PLs, accounting for 89.24% of the total PLs. The ratio of sphingolipids (SLs) and glycerolipids (GLs) were considerable, accounting for 12.30% and 13.60% of the total lipids respectively. Ceramide (Cer) was the main lipid molecular species of SLs, accounting for 64.96% of total SLs, followed by sphingomyelin (SM), accounting for 25.45% of total SLs. Ether diglycerides (ether DG) were the main lipid molecular species of GLs (97.83%). The main fatty acids (FAs) are unsaturated fatty acids (UFAs) in Skipjack tuna. Besides, a new FAs class branched fatty acid esters of hydroxy fatty acids (FAHFA) was detected, together with the FA. The active lipids identified in this study can be used to evaluate the nutritional value of Skipjack tuna.

• 경영과학
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• 제22권1호
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• pp.103-125
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• 2005

Korean government is planning to adopt double entry bookkeeping with accrual basis in the government accounting system. This paper attempts to identify influencing attitudes of information producers toward the acceptance of the new service system. Several models are introduced, including Luder's Contingency Model, Cheng's Politico-Economic Model of Accounting Policy Choice, Roger's Diffusion of innovation, and Davis's Technology Acceptance Model(TAM). A set of constructs are developed as fellows : information producers' knowledges, experiences, altitudes toward the reform, characteristics of cash based accounting system and new accrual based system, a chief executive officer's willingness to support, availability of supporting systems, and social Influences from external environment. This study also incudes hey factors used in TAM, such as perceived usefulness and ease of use. Survey responses are gathered from accounting officers in government ministries and agencies as well as from local governments. Regression analysis shows that, for information producers, both 'perceived ease of use' and 'perceived usefulness' of the new system are the best explanatory variable for the dependent variable. It has also found that 'perceived usefulness' is explained best by individual characteristics such as knowledge and experiences, quality of current cash based s1n91e entry bookkeeping system, chief executive's support, Positive supporting systems and social influences. The useful guidelines for implementing double-entry bookkeeping system with accrual basis are also provided.

• 한국강구조학회 논문집
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• 제14권1호
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• pp.13-21
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• 2002

본 논문에서는 국부좌굴을 고려하는 개선소성힌지해석법을 이용하여 3차원 강뼈대 구조물의 설계기법을 개발하였다. 본 해석은 구조시스템 및 개별부재의 재료적 기하학적 비선형 거동을 고려한다. 더욱이, 종래의 개선소성힌지해석에서 국부좌굴효과에 의한 휨강도 감소 효과를 고려하지 못한 문제를 해결하였다. 강뼈대 구조물의 잔류응력과 휨에 의한 비선형성 및 기하학적 불완전성에 의한 점진적인 소성화효과를 고려하는 효율적인 방법을 기술하였다. 국부좌굴효과를 고려하기 위하여 단면의 폭-두께비로 구성되는 휨강도 감소모델을 사용하였다. 개발된 개선소성힌지해석법은 LRFD 설계방법과 비교함으로서 검증되었다. 예제해석을 통하여 국부좌굴효과는 개선소성힌지해석법에 고려해야 할 중요한 요소임을 나타내었다. 본 해석은 실제 설계에 활용할 수 있는 효율적이고 신뢰성 있는 방법이다.

• 농업생명과학연구
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• 제44권6호
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• pp.191-199
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• 2010

농작업을 수탁 대행하는 경제주체에 있어서 사업운영상 가장 중요한 문제가 되는 것은 농작업수탁요금 즉, 농기계임작업요금의 설정이 문제이다. 그리고 농기계 수탁작업의 주체는 농협, 지방자치단체, 농업경영인 등으로 다양하며, 따라서 임작업료의 요금설정체계도 다양하다. 본 연구에서는 원가회계의 측면에서 농업기계임작업의 요금설정방식으로서 원가계산모형을 활용하는 경우의 유용성과 문제점을 분명히 하고, 원가계산 시스템과 원가정보를 이용한 요금설정방식의 이론적 타당성을 제시하고자 한다.

• The Journal of Asian Finance, Economics and Business
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• 제9권1호
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• pp.63-71
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• 2022

To investigate the short-run effects of social capital on migration decisions of individuals in the rural areas of Vietnam, we conducted dataset mining and performed regression model analysis in the form of panel data. As control variables, we employed the variable of social capital, which is measured by an individual's network, as well as demographic characteristics of individuals and households. We discovered that when a household is in financial distress, social networks such as linkages or asking for aid from others often enhance individual capacity. Individuals with a large social network outside of their immediate area are more inclined to relocate to the location where their connectors live. Individual participation and degree of participation in the organizational community, on the other hand, have little bearing on the likelihood of migration. In addition, this research examines theories and empirical research on the relationship between social capital and migration. Based on our research findings, we have recommended some measures to boost the efficiency of social capital and migration in rural areas of Vietnam through local government solutions.

• 한국컴퓨터정보학회논문지
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• 제15권5호
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• pp.143-151
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• 2010

본 논문에서는 우리나라 지방자치단체의 기금에 대한 현황과 현재 기금제도가 안고 있는 운용관련 문제를 정확히 지적하고 또한 이를 바탕으로 실증적 분석을 통하여 회계와 재무적 현황을 살펴보며, 지역주민과 공무원의 설문을 통해 실질적 문제점을 찾아내어 지방정부의 기금활용에 대한 합리적 모형의 구축 및 기금의 합리적 운용방안을 위한 개선방안을 제시하였다. 기금제도는 급변하는 경제사회환경의 변화에 대응하여 지방자치단체의 역할을 효과적으로 높이고 예산회계제도가 갖는 일반회계나 특별회계제도의 경직성을 극복하고, 특정 사업에 대한 지속적인 지원을 통하여 민주적이고 효율적으로 수행하는데 큰 의미가 있다. 그러나 기금은 일반적으로 예산회계 제도 내에서는 목적을 달성할 수 없는 분야에 한하여 극히 제한적으로 운용되어야 함은 주지의 사실이다. 기금관리 운용의 개혁은 기금제도의 폐해가 고착화되기 전에 이루어져야 하며, 요인분석에서도 나타나듯이 기금제도의 민주성과 효율성을 향상시키는 전략적 측면이 적극적으로 모색되어야 한다.