• Industry Promotion Research
• /
• v.5 no.4
• /
• pp.39-53
• /
• 2020

With the recent increase in the demand for corporate trust based on transparency in accounting, such as management disclosures and autonomous management disclosures for Social Innovative Enterprises, the duties of Social Innovative Enterprises on accounting and tax affairs have become important. This study looked at the effects of NCS accounting, audit and tax functions on the sustainability of Social Innovative Enterprises, which have not been studied. In particular, issues such as management disclosures and adequacy of financial statements depend on how ethically the accounting officer performs the work. Accordingly, we looked at the intermediation of accounting ethics held by the person in charge of accounting in relation to the sustainability of the NCS accounting, audit and taxation functions. The research subjects surveyed 500 people in charge of accounting at 50 social innovation companies, including social enterprises established in special cities and metropolitan cities such as Seoul and Busan, as well as social cooperatives. A path analysis was conducted with 372 valid questionnaires. As a result of the analysis, NCS accounting, audit and tax functions have a significant impact on both economic value and social value and environmental value, which are the sustainability elements of Social Innovative Enterprises. It was also found that NCS accounting, audit and tax affairs had a significant impact on accounting ethics, and accounting ethics had a significant impact on social and environmental values, excluding economic values. In addition, accounting ethics were found to have a mediated effect between NCS accounting, audit and taxation functions and the sustainability elements of Social Innovative Enterprises. In particular, the relationship between NCS accounting, audit and tax affairs and social value was found to be completely mediated.

• 제어로봇시스템학회:학술대회논문집
• /
• 2003.10a
• /
• pp.1470-1473
• /
• 2003

In this paper the networked control systems (NCS) problem is discussed where plants and controllers are distributed and interconnected by a common network. NCS is designed with LQ regulator and applied to an inverted pendulum accounting for the multiple time delays. We are to deals with a networked control system with a single controller, multiple sensors and multiple actuators. Since these parts are distributed, they are interconnected by communication networks. An NCS with LQ regulator is designed and applied to an inverted pendulum as a benchmark plant to check its performance under time delays induced by the network. Network induced delays are composed of two parts. One is the delay from controller to plant, and another is from plant to controller. They are assumed to be constant in this paper, and the plant and controller are discretized. To apply the LQ regulator the NCS model is transformed to a standard model with delayed states as state variable. And real network induced delay is measuring in TCP/IP network assuming that two delays are constant.

• Journal of Korea Society of Digital Industry and Information Management
• /
• v.13 no.3
• /
• pp.83-104
• /
• 2017

It is the approach of development of teaching methods for competency development in business class. This study distinguishes areas that can be commonly applied to many business subjects. And we derive core competencies from the basic skills of NCS. The results of this study are as follows. First, we have established an opportunity to distinguish the subject field of business administration(personnel/organization/strategy, production/operation management, marketing, financial/finance/insurance, accounting, MIS). Second, we have proposed guidelines for the setting of the each subject goals and the setting of the professor's competency. Third, we have summarized teaching method which are studied as valid in business class(lecture method, problem based learning method, action learning teaching method, and management simulation teaching method) and we suggested how to apply teaching methods to the each subject.

• Industry Promotion Research
• /
• v.8 no.1
• /
• pp.83-94
• /
• 2023

This study explored the effect of corporate field teacher and corporate education satisfaction on apprenticeship education satisfaction and student job competency development focusing on NCS job standards and industry-academia-integrated apprenticeship school project group. As a result of the study, satisfaction with corporate field teachers in the electrical, electronic, and food service sectors was found to have a positive influence on improving students' job competency, while satisfaction with corporate education was important in the management, accounting, office, and information and communication sectors. In the analysis by type of project group, the satisfaction of corporate field teachers in the joint practice type and industry-led type had a strong influence on improving job competency, but in the base school type and single school type, corporate education satisfaction had a greater influence on capacity improvement. Therefore, it is necessary to redefine the competencies of corporate field teachers and to establish and implement an industry-academic integrated apprenticeship school operation plan with the relationship between the type of project group and NCS job standard classification.

• The Journal of Information Systems
• /
• v.31 no.1
• /
• pp.271-287
• /
• 2022

Purpose This research aims to study the changes in recruitment needed for the growth and survival of companies in the rapidly changing industry. In particular, we built a real company's worklist accounting for the rapidly advancing data-driven digital transformation, and presented the capabilities and conditions required for work. Design/methodology/approach we selected 37 jobs based on NCS to develop the employment search requirements by analyzing the business characteristics and work capabilities of the industry and company. The business specification indicators were converted into a matrix through the TF-IDF process, and the NMF algorithm is used to extract the features of each document. Also, the cosine distance measurement method is utilized to determine the similarity of the job specification conditions. Findings Companies tended to prefer "IT competency," which is a specification related to computer use and certification, and "experience competency," which is a specification for experience and internship. In addition, 'foreign language competency' was additionally preferred depending on the job. This analysis and development of job requirements would not only help companies to find the talents but also be useful for the jobseekers to easily decide the priority of their specification activities.