• The Journal of Asian Finance, Economics and Business
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• v.9 no.10
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• pp.265-275
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• 2022

In the current fast-growing market economy, the accounting-outsourcing trend of small and medium-sized enterprises is on the increase. Studies from both foreign and domestic sources have shown that many factors influence this decision. However, each country has different economic and political characteristics, so these factors and their degree of impact on accounting outsourcing also vary. This study aimed to determine the factors affecting the decision to outsource accounting activities of small and medium transport enterprises in Vietnam. A survey of 384 transport SMEs was conducted using the convenience sampling method. A personal interview with owners/managers/CFOs in 3 major cities of Vietnam based on a research review was conducted. The model examines the influence of many independent variables on accounting outsourcing. The multilinear regression analysis shows that the higher the Assets Specificity, the lower the degree of accounting outsourcing. In addition, the degree of outsourcing is positively and significantly related to frequency and trust in accountants. Besides, when we include control variables such as gender, administrative level, firm size, company age, education, and experience into the model. The results show that small and medium enterprises with limited resources should switch from the traditional internal accounting method to a professional accountant with external knowledge. Based on this study, the author proposes several implications for the accounting outsourcing of small and medium-sized transport enterprises in Vietnam to be more effective. Finally, this study also contributes to the basic knowledge of accounting outsourcing.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.31 no.3D
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• pp.441-450
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• 2011

Recent construction projects consist of large and complex facilities, which project management information system (PMIS) is used for managing construction cost and schedule. The ministry of land, transport and maritime affairs (MLTM) is using a continuous acquisition and life-cycle support (CALS) system for managing the public construction projects. This study attempts to survey some problems of the CALS system in practical application, and then suggests the new functions to improve practical application of the CALS system. All functions in each menu were analyzed in the practical application aspect. All projects ordered from MLTM should use the CALS system as a PMIS, but the practical application is limited in partial functions and special working group. And the utilization of system is focused on simple tasks and report process. One of main reason is that the system is using numerical data rather than graphical data. This study suggests new functions and a visualized management method that can improve the practical applicability using a 4D object in each current functions.

• Journal of KIISE:Computing Practices and Letters
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• v.7 no.1
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• pp.24-37
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• 2001

This paper deals with our experience for the design and implementation of Transport and Session managers in the Integrated Streaming Service Architecture (IS SA) that was developed by the authors. The ISSA is a streaming framework that allows to develop integrated multimedia streaming applications such as VOD system in unicast/multicast and real-time broadcastOive-cast). It also facilities standard real-time transport protocols such as RTp(Real-Time Transport Protocol)/RTCP(Real-time Control Protocol) and RTSP(Real-Time Streaming ProtocoD that allows to user openness. The ISSA supports diverse media fonnats and is independent from underlying networks and operating systems, and compatible with the global real-time multimedia database system (BeeHive) so that streaming media are efficiently retrieved, stored, and serviced. The role of the Transport Manager is to do packetization and depacketization for the different types of multimedia data and delivers the packetized media data in real-time. The Transport Manager uses RTP protocol. The role of the Session Manager is to establish and control the media channel by using RTSP protocol and to deliver the database transactions for the multimedia database by using RTTP(Real-Time Transaction Protocol) protocol. Both the Transport and Session Manager are doing their functions through the network interface in the ISSA that allows developers to various network programming interfaces and provides flexibility to the system.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.21 no.1
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• pp.209-220
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• 2022

With the worldwide spread of African swine fever, interest in livestock epidemics has increased. Livestock transport vehicles are the main cause of the spread of livestock epidemics, but there are no empirical quarantine procedures and standards related to the mobility of livestock transport vehicles in South Korea. This study extracted the trajectory of livestock-related vehicles using the facility-visit history data from the Korea Animal Health Integrated System and the DTG (Digital Tachograph) data from the Korea Transportation Safety Authority. The results are presented as exposure indices aggregating the link-time occupancy of each vehicle. As a result, 274,519 livestock-related vehicle trajectories were extracted, and the exposure values by link and zone were derived quantitatively. This study highlights the need for prior monitoring of livestock transport vehicles and the establishment of post-disaster prevention policies.

• The KIPS Transactions:PartC
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• v.11C no.2
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• pp.245-252
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• 2004

Stream Control Transmission Protocol(SCTP) is a new connection-oriented, reliable delivery transport protocol operating on top of an unreliable connectionless packet service such as IP. It inherits many of the functions developed for TCP, including flow control and packet loss recovery functions. In addition, it also supports transport layer multihoming and multistreaming In this paper, we study the impact of multi-homing on the performance of SCTP. We first compare performance of single-homed SCTP. multi-homed SCTP, TCP Reno and TCP SACK. We, then describe potential flaw in the current SCTP retransmission policy, when SCTP host is multihomed. Our Results show that SCTP performs better than TCP Reno and TCP SACK due to several changes from TCP in its congestion control mechanism. In particular. multi-homed SCTP shows the best result among the compared schemes. Through experimentation for multi-homed SCTP, we found that the current SCTP retransmission policy nay deteriorate the perfomance when the retransmission path it worse than the original path. Therefore, the condition of retransmission path is a very important factor In SCTP performance and a proper mechanism would be required to measure the condition of the retransmission path.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.1 no.1
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• pp.70-78
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• 2002

Advanced safety vehicle (ASV) equipped with intelligent drivers advisory functions for controlling vehicle to follow the lead vehicle and/or warning drivers on forward traffic impediments according to the roadway and traffic circumstances has been recently developed and on the market internationally. Standardization processes for ASV system functions have been issued in IS0/TC204 Working Group 14 (Vehicle/Roadway Warning and Control System) since 1995. Research projects developing test and evaluation technologies for ASV in establishing safety standards and/or conformity related to the national roadway and traffic circumstances are under study internationally. In Korea, an integrated test and evaluation Program was developed for the assessment of adaptive cruise control (ACC) system under the ITS research and development projects funded by the Ministry of Construction and Transportation (MOCT). This paper demonstrates the integrated test and evaluation Programs for ACC system based on the draft international standard with related to the domestic roadway and traffic conditions. Field tests fulfilled under the scenarios based on the integrated test & evaluation programs for ACC system are discussed along with a review of earlier research work regarding international standards and the safety regulations.

• Molecules and Cells
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• v.41 no.7
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• pp.676-683
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• 2018

Cilia are highly specialized antennae-like organelles that extend from the cell surface and act as cell signaling hubs. Intraflagellar transport (IFT) is a specialized form of intracellular protein trafficking that is required for the assembly and maintenance of cilia. Because cilia are so important, mutations in several IFT components lead to human disease. Thus, clarifying the molecular functions of the IFT proteins is a high priority in cilia biology. Live imaging in various species and cellular preparations has proven to be an important technique in both the discovery of IFT and the mechanisms by which it functions. Live imaging of Drosophila cilia, however, has not yet been reported. Here, we have visualized the movement of IFT in Drosophila cilia using time-lapse live imaging for the first time. We found that NOMPB-GFP (IFT88) moves according to distinct parameters depending on the ciliary segment. NOMPB-GFP moves at a similar speed in proximal and distal cilia toward the tip (${\sim}0.45{\mu}m/s$). As it returns to the ciliary base, however, NOMPB-GFP moves at ${\sim}0.12{\mu}m/s$ in distal cilia, accelerating to ${\sim}0.70{\mu}m/s$ in proximal cilia. Furthermore, while live imaging NOMPB-GFP, we observed one of the IFT proteins required for retrograde movement, Oseg4 (WDR35), is also required for anterograde movement in distal cilia. We anticipate our time-lapse live imaging analysis technique in Drosophila cilia will be a good starting point for a more sophisticated analysis of IFT and its molecular mechanisms.

• Proceedings of the Korean Institute of Electrical and Electronic Material Engineers Conference
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• 2000.11a
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• pp.591-593
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• 2000

In this paper, we describe the results of a combined experimental theoretical study designed to understand and predict the dielectric properties of SF$_{6}$ and SF$_{6}$+Ar mixtures. The electron transport, ionization, and attachment coefficients for pure SF$_{6}$ and gas mixtures containing SF$_{6}$ has been analysed over the E/N range 30~300[Td] by a two term Boltzmann equation and by a Monte Carlo Simulation using a set of electron cross sections determined by other authors, experimentally the electron swarm parameters for 0.2[%] and 0.5[%] SF$_{6}$+Ar mixtures were measured by time- of- flight method, The results show that the deduced electron drift velocities, the electron ionization or attachment coefficients, longitudinal and transverse diffusion coefficients and mean energy agree reasonably well with the experimental and theoretical for a rang of E/N values. Electron energy distribution functions computed from numerical solutions of the electron transport and reaction coefficients as functions of E/N. We have calculated $\alpha$,η and $\alpha$-η the ionization, attachment coefficients, effective ionization coefficients, and (E/N), the limiting breakdown electric-field to gas density ratio, in SF$_{6}$ and SF$_{6}$+Ar mixtures by numerically solving the Boltzmann equation for the electron energy distribution. The results obtained from Boltzmann equation method and Monte Carlo simulation have been compared with present and previously obtained data and respective set of electron collision cross sections of theections of the

• Economic and Environmental Geology
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• v.29 no.6
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• pp.713-724
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• 1996

The time-series resident solute concentrations, monitored at two field plots using the automated 144-channel TDR system by Kim (this issue), are used to investigate the dominant transport mechanism at field scale. Two models, based on contradictory assumptions for describing the solute transport in the vadose zone, are fitted to the measured mean breakthrough curves (BTCs): the deterministic one-dimensional convection-dispersion model (CDE) and the stochastic-convective lognormal transfer function model (CLT). In addition, moment analysis has been performed using the probability density functions (pdfs) of the travel time of resident concentration. Results of moment analysis have shown that the first and second time moments of resident pdf are larger than those of flux pdf. Based on the time moments, expressed in function of model parameters, variance and dispersion of resident solute travel times are derived. The relationship between variance or dispersion of solute travel time and depth has been found to be identical for both the time-series flux and resident concentrations. Based on these relationships, the two models have been tested. However, due to the significant variations of transport properties across depth, the test has led to unreliable results. Consequently, the model performance has been evaluated based on predictability of the time-series resident BTCs at other depths after calibration at the first depth. The evaluation of model predictability has resulted in a clear conclusion that for both experimental sites the CLT model gives more accurate prediction than the CDE model. This suggests that solute transport at natural field soils is more likely governed by a stream tube model concept with correlated flow than a complete mixing model. Poor prediction of CDE model is attributed to the underestimation of solute spreading and thus resulting in an overprediction of peak concentration.

• Journal of Korean Society of Rural Planning
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• v.16 no.3
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• pp.131-141
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• 2010

As a basic life-supporting infra in modem life, road should carry out various functions; transport, public linear network service, open activity space. Case study villages were divided into plan-based improved one(3 subtypes) and not one(4 subtypes). On total 21 case study villages($3{\times}7$ subtypes), questionnaire surveys were performed. Villagers' satisfaction level to road conditions in the plan-based improved villages showed much higher than not improved ones, which means that improvement of village roads be a vital subject in level-up of quality of rural life. Traffic function of village roads was responded as a principal one, while other various functions as between-villagers communication, car-parking and accommodation of public utilities were also required. In this viewpoint, village roads should be multi-purposedly developed in future. So, it was concluded that the road improvement strength would vary with geographical and topographical conditions of each village. Although villagers' unsatisfaction level on road service was very high, their demand level of and supporting will toward road improvement works have continuously increased, so, it would be considered to be the very time that full-fledged village road improvement policy be initiated.