• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.375-380
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• 2021

Internal control is important for monitoring operations of organizations. In order to achieve the quality of internal control, organizations need to recognize different perspectives in which the components of internal control play a decisive role. Internal control is a process designed by the manager and it is applied within the organization to provide reasonable assurance of the reliability of financial information and to comply with policies, procedures, rules, regulations and laws. The article uses the ordinary least squares method and the seven-point Likert scale to test the variables affecting the quality of internal control in 18 Vietnamese listed banks. The article surveyed 179 leaders of listed banks. The results show that there are three variables out of a total of five variables that positively affect the quality of internal control, including the control environment, control activities, and monitoring. Accordingly, the managers of Vietnamese listed banks need to pay attention to building a corporate culture environment, improve the quality of control activities, and periodically and regularly conduct the monitoring. It contributes to improving the quality of internal control and is also an opportunity to increase economic benefits for Vietnamese listed banks in the context of international economic integration.

• 교육시설 논문지
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• 제23권2호
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• pp.11-18
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• 2016

University dorm basically provides basic housing functions to students, however, it is very important in a sense that it provides students with various functions such as information exchange, cultural experience and learning environments as well. Additionally, continuous effort to improve users' satisfaction and living environments are needed due to the fact that physical environments of dorm facilities have higher impact on students. However, Many students are not satisfied with the physical environment of university dorms and also there is lack of systematic information whereas various functions are required by students. Therefore, the main objective of this research is to suggest the direction of FM services in order for improving students' satisfaction on the university dorm facilities in Korea. Precedent studies regarding the satisfaction or performance evaluation of dorm facilities have been extensively analyzed to extract the dissatisfaction factors that scored below the middle 50%. Secondly, for satisfaction improvement, Korean Standard for Facility Management(KS_FM) have been matched with those extracted dissatisfaction factors to suggest the direction of FM services by rules and regulations review and best practice studies. This research will be useful for university dorm facility managers in planning strategic FM and providing effective FM services to students.

• 한국산업융합학회 논문집
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• 제4권4호
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• pp.403-411
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• 2001

A criterion for evaluation of burners has changed recently, and the environmental problems are raised as a global issue. Burners with higher thermal efficiency and lower oxygen in the exhaust gas, evaluated better. To comply with environmental regulations, burners must satisfy the $NO_x$ and CO regulation. Consequently. 'good burner' means one whose thermal efficiency is high under the constraint of $NO_x$ and CO consistency. To make existing burner satisfy recent criterion, it is highly recommended to develop a feedback control scheme whose output is the consistency of $NO_x$ and CO. This paper describes the development of a real time flame diagnosis technique that evaluate and diagnose the combustion states, such as consistency of components in exhaust gas, stability of flame in the quantitative sense. In this paper, it was proposed on the flame diagnosis technique of burner using Neuro- Fuzzy algorithm. This study focuses on the relation of the color of the flame and the state of combustion. Neuro- Fuzzy learning algorithm is used in obtaining the fuzzy membership function and rules. Using the constructed inference algorithm, the amount of $NO_x$ and CO of the combustion gas was successfully inferred.

• Coupled systems mechanics
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• 제7권2호
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• pp.177-195
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• 2018

Reinforced concrete buildings in a seismically active area can be designed as DCM (medium ductility) or DCH (high ductility) class according to the regulations of Eurocode 8. In this paper, two RC buildings, one with a wall structural system and the other with a frame system, previously designed for DCM and DCH ductility, were analysed by using incremental dynamic analysis in order to study differences in the behaviour of structures between these ductility classes, especially the failure mechanism and ultimate collapse acceleration. Despite the fact that a higher behaviour factor of DCH structures influences lower seismic resistance, in comparison to DCM structures, a strict application of the design and detailing rules of Eurocode 8 in analysed examples caused that the seismic resistance of both frames does not significantly differ. The conclusions were derived for two buildings and do not necessarily apply to other RC structures. Further analysis could make a valuable contribution to the analysis of the behaviour of such buildings and decide between two ductility classes in everyday building design.

• 대한조선학회논문집
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• 제44권6호
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• pp.612-618
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• 2007

There are a lot of openings, holes and slots in ship structural members. It is not easy to solve the troubles around the openings adequately at the detail design stage, because there are a lot of concerning locations. There are not also clear design rules of classification societies and it is not possible to apply direct calculation for all the concerning members. Therefore, it is necessary to set up simplified approach such as a standard or guidance in order to decide the opening design quickly. For this study, guidance and regulations of each classification and several companies were surveyed. Grillage analysis and the refined mesh method were used to evaluate the strength around hole considering boundary condition and more detailed member arrangement. As a result, the standard for opening design was established and verified.

• 한국기록관리학회지
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• 제10권1호
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• pp.119-139
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• 2010

연구의 진실성을 검증하거나 특허권 관련이나 지식재산권에 관한 법적 분쟁에 대응하기 위하여 연구기록은 증거로도 매우 중요하며, 이전 연구의 정보 제공을 위해서도 중요하다. 그러나 공과대학 연구실의 연구기록 관리는 아직 초보적 단계이며, 관련 규정 및 모범 사례도 부족하여 체계적인 연구기록 관리에 어려움이 있다. 본 연구에서는 공과대학 연구실의 현황을 알아보고, 문제점들을 분석해보고, 효율적인 연구기록 관리를 위해 관련 규정 및 프로세스의 정비, 연구기록관리 과정의 체계화, 연구자 교육 및 인프라 구축 등의 체계화 방안을 제시하였다.

• 한국산학기술학회논문지
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• 제7권3호
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• pp.483-493
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• 2006

본 연구는 보험감독규정과 보험회계준칙의 분리계정(구분계리 포함) 관련 규정을 개선하기 위한 대안을 제시하기 위해 수행되었다. 구분계리, 포괄적으로는 분리계정은 회계의 투명성을 증가시키고 보험회사의 주주와 보험계약자 사이의 이익 배분의 공정성을 높이는데 기여할 수 있다. 구분계리의 유용성을 높이기 위해서는 국제회계기준의 변화된 내용, 보험상품별 성과 구분, 보험상품별 경제적 실질이 반영될 수 있어야 한다. 분리계정이 성공적으로 정착된다면 보험계약자에 대한 공정한 이익배분 뿐만 아니라 생명보험회사 상장시의 보험계약자 이익 보호와 관련된 논쟁의 해결에도 기여할 것이다.

• International Journal of Quality Innovation
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• 제8권2호
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• pp.132-146
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• 2007

Constructing an effective production control policy is the most important issue in wafer fabrication factories. Most of researches focus on the input regulations of wafer fabrication. Although many of these policies have been proven to be effective for wafer fabrication manufacturing, in practical, there is a need to help operators decide which lots should be pulled in the right time and to develop a systematic way to alleviate the long queues at the bottleneck workstation. The purpose of this study is to construct a photolithography workstation dispatching rule (PADR). This dispatching rule considers several characteristics of wafer fabrication and influential factors. Then utilize the weights and threshold values to design a hierarchical priority rule. A simulation model is also constructed to demonstrate the effect of the PADR dispatching rule. The PADR performs better in throughput, yield rate, and mean cycle time than FIFO (First-In-First-Out) and SPT (Shortest Process Time).

• 무역상무연구
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• 제17권
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• pp.129-146
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• 2002

The electronic technology development have occurred in the face of existing legal barriers to legal efficacy of computer information goods, and the liberating promise of electronic transactions cannot fully realized unless there is predictability in the legal rules that govern such transactions. This study analyzes some theoretical fundamentals of the Act. First, it proposes that the Act clarify and set forth uniform legal principles applicable to computer information transactions. Secondly, it suggests that if the individual is risk averse, the acceptance set for electronic transactions will be a convex set, and that the application of the Act will make the acceptance set more expanded by lowering the probability of conflicts and by downsizing the risk averness. Thirdly, it also suggest that through the mothod of contingent commodities analysis, the application of the Act by means of its restricted regulations will give more expected utility than the absence of the Act. Fourthly, it derives some implications that the degree of legitimate restriction will be affected by the objective risk inherent to the electronic transactions, and the individual's subjective risk-averseness. Finally, it concludes that harmonization of restriction and protection of individual's rights in electronic transaction process will be a necessary condition for more efficient body of law from the law-economic perspectives.

• 수산해양교육연구
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• 제20권3호
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• pp.416-428
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• 2008

In the end of 2007, Korea Government promulgated the Rule of 'Basic Act of Logistics Policy' for improving international logistics forwarding business. The goals of these rules are to achieve the development of our nation's economics for providing the security and efficiency of logistics system and enforced competition of logistics enterprises. This is established the basic principles of the legal basis for expanding into the Logistics Hub Center of North-east Asia. However In May 1999 new licensing requirements for ocean freight forwarders and NVOCCs operating in the USA were established by the US Federal Maritime Commission(FMC). Due to these regulations, each ocean transportation service provider in the USA acting as ocean freight forwarder, NVOCCs, or NVOCC agent must obtain a license to operate as Ocean Transportation Intermediary(OTI) before it begins operations. Only licensed OTIs may act as US transportation agents or receiving agents of other NVOCCs, on both US exports and imports. In this context, I think this study will be contributes for the development of korean freight forwarding system by analysis and comparing with between the Rule of the Basic Act of Logistics Policy of Korea and OTI freight forwarder & NVOCCs of USA.