• The Journal of Asian Finance, Economics and Business
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• 제9권8호
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• pp.37-45
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• 2022

This study attempts to understand the relationship between accounting information systems AIS and firms' performance; in the first part of the study, a brief introduction that focuses on the technological advancements and the impact of such advancements on the business world, and in the second part, a review of literature that considered different perspectives on the relationship between AIS and firms' performance. The key differences between manual and automated systems were shown in a table later in the literature review, followed by explanations for each comparison aspect. In the third part, four questions are asked regarding the AIS implementation; the questions covered the top management commitment, the users' competencies, the quality of the adopted system, and the impact of the degree of technological investment on the implementation process. Data for the study was acquired from a Saudi SME. The study's purpose is to investigate the impact of AIS on organizational performance in Saudi SMEs. The presented ideas of this study, where the main finding of the study is that AIS implementation has a positive impact on firms' performance.

• Investigative Magnetic Resonance Imaging
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• 제19권2호
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• pp.67-75
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• 2015

Purpose: To investigate the value of image post-processing software (FreeSurfer, IBASPM [individual brain atlases using statistical parametric mapping software]) and inversion time (TI) in volumetric analyses of the hippocampus and to identify differences in comparison with manual tracing. Materials and Methods: Brain images from 12 normal adults were acquired using magnetization prepared rapid acquisition gradient echo (MPRAGE) with a slice thickness of 1.3 mm and TI of 800, 900, 1000, and 1100 ms. Hippocampal volumes were measured using FreeSurfer, IBASPM and manual tracing. Statistical differences were examined using correlation analyses accounting for spatial interpretations percent volume overlap and percent volume difference. Results: FreeSurfer revealed a maximum percent volume overlap and maximum percent volume difference at TI = 800 ms ($77.1{\pm}2.9%$) and TI = 1100 ms ($13.1{\pm}2.1%$), respectively. The respective values for IBASPM were TI = 1100 ms ($55.3{\pm}9.1%$) and TI = 800 ms ($43.1{\pm}10.7%$). FreeSurfer presented a higher correlation than IBASPM but it was not statistically significant. Conclusion: FreeSurfer performed better in volumetric determination than IBASPM. Given the subjective nature of manual tracing, automated image acquisition and analysis image is accurate and preferable.

• 대한예방한의학회지
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• 제5권1호
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• pp.10-30
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• 2001

Oriental medicine needs to be armed with theories on health-improvement concept under it and basic data matching its views, in order to participate in the health-improvement service in industrial work places. The Orient medicine health-improvement program defines factors that determine individuals' lifestyle, and provides information and technologies for workers to practice in life. To that end, this research compares and analyzes health-improvement concept and health care, defines relations between individuals' health state and their lifestyle as the basic data needed to perform health-improvement business for workers. 1. The subjects employed for this research is categorized into; by gender, males 52.1% and females 47.9% with no big difference between them; and by age, 20s, 6.1%, 30s. 33.9%, 40s, 34.1%, and 50s, 24.8% with 30-50 accounting for most of it. By marriage status, unmarried represents 7.1%, and married 79.1% with most of them married; by revenue, under one million won represents 3.0%, 1-2 million won 26.4%, 2-2.49 million won 11.2%, above 2.5 million won 11.2%, and 1-2.5 million won a majority. By living location, owned houses represents 65.4%, rented houses 14.7%, monthly-rented 9.5%; and by education, elementary and middle school represent 16.9%, high school and its dropouts 22.6%, and junior college and higher 51.6%, with high school and higher occupying most of the group. 2. By job, office workers and managerial workers represent 12.3%, part-timers 21.0%, manual workers 11.4%, jobless 0.6%, professionals 35.6%, service 0.6%, housewives 8.4%, and equipment/machinery operation/assemblers 10.1%. Of this, jobless and part-timers, totaling three, are dropped from this research. By years worked, 0-3.9 years represents 9.7%, 4-7.9 years 6.7%, 8-14.9 years 18.4%, above 15 years 28.7%, and no respondents 36.5%. 3. The degree of the subjects practicing life-improvement lifestyle, on a scale of 1 to 4, is an average of 2.69, personal relations 3.04, self-realization 2.92, stress management 2.76, nutritional state 2.73, responsibility for health 2.47, and athletic activities 2.18, with personal relations earning the highest points and athletic activities the lowest. As for factors influencing health-improvement lifestyle, there is no significant difference between gender, age, and marriage status. Meanwhile, there is significant difference between revenue, dwelling pattern, education level, etc. That is, higher income-bracket, owned houses, rented houses, monthly-rented houses, and higher-educated, in this order, show higher average in health-enhancement lifestyle. By job, housewives, manual workers, office workers, professionals, equipment/ machinery operation/ assemblers, and part-timers, in this order show higher points, while there is no difference with significance by years worked. 4. Factors that affect health-improvement lifestyle are shown below. Self-realization is influenced by age, marriage status, type of dwellings, and level of education; responsibility for health by type of dwellings; athletic activities by gender and age; nutrition by age, marriage status and type of dwellings; personal relations by marriage status; and stress management by type of dwellings. 5. Areas with high points by job show this: in self-realization, office workers, manual workers, housewives, professionals, equipment/ machinery operation/ assemblers, in this order, show difference with significance; in the area of responsibility for health, manual workers, housewives, equipment/ machinery operation/ assemblers, professionals, office workers and part-timers, in this order, do. In athletic activities, manual workers, housewives, office workers, professionals, equipment/ machinery operation/ assemblers, and part-timers, in this order, show difference with significance; in nutrition, housewives, office workers, manual workers, professionals, equipment/ machinery operation/ assemblers, and part-timers, in this order do; and in stress, housewives, office workers, manual workers, professionals, equipment/ machinery operation/ assemblers, part-timers, in this order do. By years worked, more years showed higher points in the area of responsibility for health and nutrition; in the area of athletic activities, above 15 years, 4-8 years, below 4 years and 8-14 years, in this order, show higher points; and no difference shows in realization, personal relation, and stress area. 6. To look at correlation between overall and divisional health-improvement practice degree, this researcher has analyzed it using Person's correlation coefficient. Self-realization, responsibility for health, athletic activities, nutrition, support for personal relations, and stress management show significant correlation with the sub-divisions, while all health-improvement lifestyle shows significant correlation with the six sub-divisions.

• 방송공학회논문지
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• 제6권2호
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• pp.160-168
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• 2001

본 논문에서는 동영상 정보를 파노라마로 합성하는 자동화된 알고리즘을 제안한다. 제안한 카메라 모델은 일반화된 파노라마 영상의 특성을 반영하며, 기존의 방법과는 달리 영상의 확대 및 축소를 고려하여 보다 개선된 파노라마 합성 영상을 제공한다. 또 한 통계적 특성을 이용하여 움직이는 물체 또는 기타 여러 잘음(nolle)의 영향을 배제하는 전역 움직임 추정 기법을 사용하여 기존 방법의 문제점을 보완한다. 이를 통해 파노라마 영상으로부터 움직이는 물체 또는 잡음을 제거하여 더 깨끗하고 완벽한 배경 영상을 얻을 수 있다. 제안한 방법은 전역 움직임 및 전체 파노라마 합성 과정에서 수동 작업을 배제하여 파노라마 합성 과정을 일반화시켰다고 할 수 있다. 성능 평가를 위해 실제 방송에서 사용되는 축구 경기 영상에 제안한 알고리즘을 적용하고 기존의 알고리즘과 비교를 통해 그 우수성을 검증한다.

• 한국유기농업학회지
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• 제9권4호
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• pp.27-54
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• 2001

This paper aims to provide a basic framework to make a regional plan for the environment-friendly agriculture. To prepare the regional plan is mandated by the Environment-friendly Agriculture Promotion Act of 1998. Here is proposed the input/output analysis framework, which includes the shifts of fertilizers, herbicides, pesticides, and livestock manures Basically, the discharged amount of polluted elements means the difference between the amount of the elements entered into the crop and livestock sectors and the amount of the elements absorbed or used by the crop and/or livestock. A few suggestions are offered for better regional environment-friendly agricultural plan. The foremost important thing is to establish a data collection system. The \"Green Accounting System\" is suggested. It is also crucial to create a standard guideline or manual which Provides detailed procedures to follow in making the plan by the local planners. More fundamentally, many experts on the regional planning will be demanded in the near future. Some compound model which links, for instance, the forestry, the livestock sector, and the crop sector, needs to be devised. Finally, it is argued here that more elaborated model will work as an integrated environmental improvement plan which embraces living environment as well as agricultural environment.vironment.

• 산업기술연구
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• 제14권
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• pp.127-140
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• 1994

This study is concerned with the accuracy and the patterns when different methods was used in interpolation task. Although 3 methods employed the same modality for input (visual) and for output (manual responding), they differed in central processing, which method 1 is relatively more tendency of verbal processing, method 2 is realtively more tendency of spatial processing and method 3 needed a number of switching code (verbal/spatial) performing task. Split-plot design was adopted, which whole plot consisted of methods (3), orientations (horizon, vertical), base-line sizes (300, 500, 700 pixels) and split plot consisted of target locations (1-99). The results showed the anchor effect and the range effect. Method 2, method 3 and method 1 that order was better accuracy. ANOVA showed that the accuracy was significantly influenced by the method, the location of target, and its interactions ($method{\times}location$, $size{\times}location$). Analysis of error data, response time and frequency of under, just, over estimate indicated that a systematic error pattern was made in task and methods changed not only the performance but also the pattern. The results provided support for the importance of the multiple resources theory in accounting for S-C-R compatibility and task performance. They are discussed in terms of multiple resources theory and guidelines for system design is suggested by the S-C-R compatibility.

• 조명전기설비학회논문지
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• 제29권4호
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• pp.18-29
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• 2015

The purposes of this research and development are as follows: first, to provide pleasant driving environments inside tunnels; second, to improve the current illumination environments lacking in diffusion luminance meters to meet tunnel lighting standards; and, third, to reduce the consumption of tunnel lighting energy accounting for approximately 65% of tunnel maintenance costs because of inadequate visual environments and tunnel operations. Further details are listed below. Firstly, an image luminance meter for tunnels that can implement the L20-method which is a tunnel luminance method that follows the international standards of CIE88, which was developed in order to improve and change the existing illumination-based tunnel lighting operation system to a luminance-based system. (The margin of error of below 5% according to the results of a test by an authorized agency and field test). Secondly, early illumination control is possible since the lighting control system that can be operated based on luminance enables interlocking control of the inside and outside of a tunnel using ethernet communication. Thirdly, guidelines for field application of the system are proposed. In addition, the luminance inducers of tunnels are found and the reflexibility of each facility that may reduce luminance of the boundaries is also proposed. Fourthly, as a result of a test bed, power consumption of luminance-based lighting operations decreased by 15.6% compared to illumination-based operations. Applying the feedback controls and maintenance factors of internal/external luminance meters, it reduced by 36.4%. Therefore, we became able to provide a luminance-based lighting operation system that complies with tunnel lighting design standards and provides a visual environment for drivers.

• 보건행정학회지
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• 제26권2호
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• pp.95-106
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• 2016

A new manual of System of Health Accounts (SHA) 2011, was published jointly by the Organization for Economic Cooperation and Development (OECD), Eurostat, and World Health Organization in 2011. This offers more complete coverage than the previous version, SHA 1.0, within the functional classification in areas such as prevention and a precise approach for tracking financing in the health care sector using the new classification of financing schemes. This paper aims to demonstrate current health expenditure (CHE) and National Health Accounts of the years 1970-2014 constructed according to the SHA2011. Data sources for public financing include budget and settlement documents of the government, various statistics from the National Health Insurance, and others. In the case of private financing, an estimation of total revenue by provider groups is made from the Economic Census data and the household income and expenditure survey, Korean healthcare panel study, etc. are used to allocate those totals into functional classifications. CHE was 105 trillion won in 2014, which accounts for 7.1% of Korea's gross domestic product. It was a big increase of 7.7 trillion won, 7.9%, from the previous year. Public share (government and compulsory schemes) accounting for 56.5% of the CHE in 2014 was still much lower than the OECD average of about 73%. With these estimates, it is possible to compare health expenditures of Korea and other countries better. Awareness and appreciation of the need and gains from applying SHA2011 for the health expenditure classification are expected to increase as OECD health expenditure figures get more frequently quoted among health policy makers.

• 한국대기환경학회지
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• 제30권2호
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• pp.150-160
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• 2014

Greenhouse gas (GHG) and Air Pollution (AP) emission inventories have been constructed and estimated independently up-to-date in Seoul. It causes difficulty in GHG and AP integrated management due to a difference in emission inventories. In this study, we constructed GHG and AP integrated emission inventories for direct and indirect sources in Seoul during the year 2010 in Energy activities for estimating GHG and AP emissions were derived from IPCC guideline, guidelines for local government greenhouse inventories, air pollutants calculation manual, and Indirect Emission Factors (IEF) reported by Korea Power Exchange. The annual GHG emission was estimated as 50,530,566 $tonCO_{2eq}$, of which 54.8% resulted from direct sources and the remaining 45.2% from indirect sources. Among direct sources, transportation sector emitted the largest GHG, accounting for 47.3% of the total emission from direct sources. As with indirect sources, purchased electricity sector only emitted 98.6% of the total emission from indirect sources. The annual AP emission was estimated as 283,701 tonAP, of which 85.9% was contributed by the combined AP emissions of transportation and fugitive sectors. Estimation of individual air pollutant showed that the largest source were transportation sector for CO, $NO_x$, TSP, $PM_{10}$ and NH3, non-energy sector for $SO_x$, and fugitive sector for VOCs. This study found some limitations in estimating GHG and AP integrated emissions, such as nonconforming emission inventories between GHG and AP, and no indirect AP emission factor of purchased electricity, and so on. Those should be further studied and improved for more effective GHG and AP integrated management.

• International Journal of Knowledge Content Development & Technology
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• 제8권2호
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• pp.37-48
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• 2018

Prisons are mostly filled with social deviants and like other correctional institutions, deserve organized information (provision) centers such as library. A study on library resource needs and accessibility by prison inmates was conducted at Kuje prison, Abuja and Kaduna prison, Kaduna, Nigeria, both of which have functional libraries. A sample of 898 inmates was randomly selected from all the convicted inmates in the two prisons. A total of 106 inmates were selected from Kuje prison and 792 from Kaduna prison. A well-structured questionnaire was used to collect data from the inmates. All the 898 inmates responded. A total of 786 (87.9%) males and 112 (12.4%) females were involved in the study. With regards to the educational level attained by the inmates, 347 (38.6%) had Junior Secondary School Certificate while 323 (30.0%) had Senior School Certificate both accounting for 74.6% of the sampled population. In areas of information needs, 94.5%, 96.1%, 98.7%, 99.4%, 100%, and 100% of the respondents indicated that information on current affairs, survival and coping, educational support, legal aid, skill acquisition, and health, respectively were highly needed by the inmates. Out of the 12 information resources listed, only newspaper, novel, handbook and manual, and bulletin were readily accessible with percentage accessibility of 60.7, 7.8, 6.8, and 1.9, respectively. One major reason adduced by the respondents for limited access to information resources was the very strict rules and regulations in the prison. Providing more library resources and granting the inmates more access to the library would assist in character reformation and rehabilitation of the inmates.