• 한국정보시스템학회지:정보시스템연구
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• 제14권1호
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• pp.107-124
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• 2005

ERP systems are comprehensive sorfware packages that seek to integrate the complete range of lbusiness processes and functions in order to present a heuristic perspectives of a firm from a single information and information technlogy architecture. The ERP systems have delicate internal controls with built-in devices. It is known that the delicate internal controls help to enhance the accounting transparency. We empirically investigate the relationship between the ERP systems inplementations and an accounting transparency. In order to measure the accounting transparency differences, we compare the ERP systems implementation firms with firms which did not implement the ERP systems by 6 financial ratios (accruals, net profit margin, operation cash folo to sales, total debt to equity, accounts receivable changes, assets quality). Data are collecte from 135 firms implemented the ERP systems and 135 firms non-implemented the systems (the firms listed in the Korea Stock Exchange). We analyze financial statements from 270 firms for the period 2001-2003 to ezamine the 6 financial ratios differences. The results of 810 firms analyses over the 3-year period indicate that the ERP systems implementation firms show the statistically significant differences in the accrual ratio, the net profit margin ratio, operating cash flow to sales ratio, and total debt to equity ratio from the ERP systems non-implementation firms. But there is statistically no differences between the two groups for accounts receivable changes to sales ratio and assets quality.

• 한국기록관리학회지
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• 제17권3호
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• pp.97-114
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• 2017

본 연구는 공공기관의 업무수행에 수반되어야 하는 투명성이 정보공개제도와 얼마나 연관이 있는지, 그리고 시기별 기관 유형별로 어떻게 변화했는지 분석해 보았다. 문헌연구를 통하여 정보공개제도의 의의와 투명성의 정의를 살펴본 후, 이와 관련된 통계자료를 분석하고, 2003년~2013년까지 통계 데이터를 토대로 정보공개와 투명성에 대한 연관성 분석을 하였다. 정보공개제도와 공공기관의 투명성을 제고하기 위해서는 공공기관의 업무과정을 제대로 기록화하고, 수요자가 원하는 정보를 제공하고, 이에 대한 평가를 측정하는 투명성 진단 평가시스템을 제도화하는 방안이 반드시 필요하다. 본 연구의 결과는 정보공개제도와 투명성의 관계에 대해 이해하고, 정보공개제도와 공공기관의 투명성을 높이기 위한 기초자료로 활용될 수 있을 것이다.

• KIEAE Journal
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• 제16권4호
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• pp.63-69
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• 2016

Purpose: This preliminary study investigated a potential of the water wall systems that provide heat storage and natural lighting control simultaneously. Method: In order for transparency of the water wall to be controlled, the study first proposed two measures: to adjust transparency of the water wall; to control transparency of water wall surface. The performance of two measures then was verified and compared by experiments. In addition, a trade-off between heat collect and heat storage resulting from using additive for adjusting transparency was investigated. Result: The experiment showed that the two measures are similar in performance. The investigation of trade-off relation showed the additive should have the same heat storage as the water to prevent decrease in thermal performance of the water wall. As an economical measure to control transparency of the water wall, this study suggested a measure of secondary heat transfer systems using shading device that first absorbs solar radiation and then transfers heat to the water wall. The experiment show that performance of the proposed measure is similar to controlling transparency of water wall surface. In conclusion, it is expected that the performance of the water wall can be economically maximized by using the proposed mean in terms of heating, cooling and lighting energy saving.

• 제어로봇시스템학회:학술대회논문집
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• 제어로봇시스템학회 2001년도 ICCAS
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• pp.32.5-32
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• 2001

There has been many teleoperation systems handling the micro object. However, the stability problem for these systems has not been mentioned yet. Historically, Lawrence[1] proposed the Transparency-Optimized Architecture and passivity theorem for stability analysis of bilateral teleoperation. He claimed that unless the task(or environment) impedance contains significance inertial behavior, Passivity condition for Transparency-optimized architecture is not satisfied. In this paper we propose one method which satisfies passivity condition for the micro-teleoperation system handling a insignificant inertial object and is based on the structure of Lawrence and Hashtrudi-Zaad[2] and velocity-force scaling.

• 경영과정보연구
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• 제31권4호
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• pp.1-32
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• 2012

본 연구는 중소기업에 대한 회계투명성 제고를 위하여 독립된 중소기업회계 기준의 도입의 필요성을 제기하고, 독립된 중소기업회계기준의 도입에 대한 방향을 제시한다. 정부는 상장기업을 중심으로 회계투명성 관련 제도를 지속적으로 도입하였다. 그러나 상대적으로 비상장 중소기업의 회계투명성의 제고를 위한 제도의 도입은 매우 적다. 중소기업의 회계투명성제고을 위하여 중소기업이 이해하고 활용할 수 있는 중소기업회계기준의 도입이 반드시 필요하다. 따라서 본 연구에서는 최근 도입된 회계투명성 관련 제도를 살펴보았고, 중소기업의 투명성제고 방안과 관련된 선행연구를 살펴보았으며, 독립된 중소기업회계제도의 도입 방안을 살펴보았다. 독립된 중소기업회계기준의 도입을 위하여 현행회계기준의 문제점 및 중소기업회계기준의 필요성을 설명하고, 외국의 중소기업회계제도에 대하여 살펴보았다. 중소기업회계기준의 도입방안으로 완화방안과 강화방안을 제시한다. 완화방안으로는 이해용이성의 향상, 적용간편성의 증대, 세법과의 일관성 확보의 방안을 제시하였다. 강화방안으로 중소기업의 실상반영, 회계투명성관련 기준의 명문화와 관리적 회계보고측면의 강화의 방안을 제시하였다. 추가적으로 독립된 중소기업회계기준의 도입방향의 문제점과 대책을 기술하고, 보급방안을 제시한다.

• 제어로봇시스템학회:학술대회논문집
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• 제어로봇시스템학회 2002년도 ICCAS
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• pp.117.2-117
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• 2002

In this paper, a software framework is proposed for the personal robot located on home network. The proposed software framework is divided into four layers-a transparency layer, a behavior layer, a distributed task layer, and a mission scenario layer. The transparency layer consists of a virtual machine for platform transparency, and a communication broker for communication transparency among behavior modules. The communication architecture includes both server/client communication and publisher/subscriber communication. A mission scenario is assumed to be a composition of sequentially planned distributed tasks. In addition to the software framework, a new concept, personal robot design cent...

• 한국지능시스템학회:학술대회논문집
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• 한국퍼지및지능시스템학회 2003년도 ISIS 2003
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• pp.376-379
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• 2003

In this paper we describe DCClass, a tool for fuzzy information granulation with transparency constraints. The tool is particularly suited to solve fuzzy classification problems, since it is able to automatically extract information granules with class labels. For transparency pursuits, the resulting information granules are represented in form of fuzzy Cartesian product of one-dimensional fuzzy sets. As a key feature, the proposed tool is capable to self-determining the optimal granularity level of each one-dimensional fuzzy set by exploiting class information. The resulting fun information granules can be directly translated in human-comprehensible fuzzy rules to be used for class inference. The paper reports preliminary experimental results on a medical diagnosis problem that shows the utility of the proposed tool.

• 유통과학연구
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• 제12권10호
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• pp.47-56
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• 2014

Purpose - This study aims to eradicate and halt the continuous life cycle of corruption. Only when ethical management policies are implemented can the business ethics system be effective and transparent. Research design, data, and methodology - The analyses and legislative measures designed by these organizations and countries were based on solid research, uncovered during my visits and interviews conducted with businessmen in those countries. Results - The main focus of in this study is as follows: First, to introduce the programs of UN, OECD, OAS, USA, and Asian countries noted for business ethics and transparency policies; Second, to define each function and problem of these countries' anti-corruption systems, including the U.S. federal government, and to examine Chinese trends. Conclusions - Ethical managements are necessary to improve business ethics. This study suggests four related areas for the purpose of discouraging bribery and corruption; these are improving global corporate governance standards, increasing financial transparency, improving good governance in the public service of the OECD member countries, and focusing on not only the supply side but also the demand side of the corruption market.

• Journal of Contemporary Eastern Asia
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• 제16권1호
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• pp.48-68
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• 2017

Manual elections processes in Egypt have several negative effects; that mainly leads to political corruption due to the lack of transparency. These issues negatively influence citizen's participation in the political life; while electronic voting systems aim to increase efficiency, transparency, and reduce the cost comparing to the manual voting. The main research objectives are, finding the successful factors that positively affects E-voting implementation in Egypt, in addition of finding out the reasons that keep Egyptian government far from applying E-voting, and to come up with the road map that Egyptian government has to take into consideration to successfully implement E-voting systems. The findings of the study suggest that there are seven independent variables affecting e-voting implementation which are; leadership, government willingness, legal framework, technical quality, awareness, citizen's trust in government and IT literacy. Technology-Organization-Environment (TOE) theory was used to provide an analytical framework for the study. A quantitative approach (i.e., survey questionnaire) strategy was used to collect data. A random sampling method was used to select the participants for the survey, whom are targeted voters in Egypt and have access to the internet, since the questionnaire was distributed online and the data is analyzed using regression analysis. Practical implications of this study will lead for more citizen participation in the political life due to the transparency that E-voting system will create, in addition to reduce the political corruption.

• 한국정보통신학회논문지
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• 제14권9호
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• pp.2127-2133
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• 2010

본 논문에서는 범용 운영체제에서 제공하는 디바이스 투명성을 센서노드 운영체제에 적용한 센서 투명성 아키텍처를 제안하였다. 센서 투명성을 지원하기 위한 표준 API와 센서 디바이스 추상화를 설계하고 TinyOS 운영체제에서 구현하였다. 본 논문에서 제안한 센서 투명성 지원 센서노드 운영체제를 사용하면 응용 개발자는 운영체제에서 제공되는 표준 API를 통해 센서 디바이스에 독립적으로 응용 프로그램을 개발할 수 있고, 센서 디바이스 공급자 또한 표준화된 하드웨어 인터페이스와 HAL 인터페이스를 통해 센서노드 하드웨어 플랫폼에 독립적으로 센서 디바이스 드라이버를 개발하고 공급할 수 있다.