• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2013년 추계학술대회
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• pp.209-219
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• 2013

The research is to evaluate the statistical difference between K-GAAP(Generally Accepted Account Principles) in 2008 year and K-IFRS(International Financial Reporting Standards) in 2012 year. H Motor Company, S Electronics and L Electronics are the three representative firms adopting K-GAAP and K-IFRS in Korea. The ${\chi}^2$ homogeneous test are used to identify the reduction of the number of account items of four financial statements such as Statement of Financial Position(SFP), Statement of Comprehensive Income(SCI), Statement of Cash Flow(SCF), and Statement of Change in Equity(SCE) between K-GAAP and K-IFRS.

• 보건의료산업학회지
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• 제9권1호
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• pp.57-66
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• 2015

This study was performed to provide efficient fund managing plans for hospitals by looking into the management of medical fees for accident insurance. Car insurance, industrial accident insurance and seamen's insurance at a general hospital which is located in Busan during 29 months from January 1, 2009 to May 31, 2011 were assessed. The research data is the total number of 6,293 cases, including 2,251 car insurance cases, 2,350 industrial accident insurance cases, and 1,692 seamen's insurance cases. There were some significant differences found, as car insurance and seamen's insurance, including accident insurance, are types of insurance for which employers or traffic accidents offenders shall be the final premium payer. In addition, medical examination fees or premium payers are applied under their respective related laws. The findings suggest that it is necessary for managers of hospitals to prepare differentiated management schemes based on the characteristics of each insurer and schemes to ensure proper recovery strategies of uncollected medical account receivables.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2005년도 심포지엄 논문집 정보 및 제어부문
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• pp.224-226
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• 2005

Grid computing enables the fundamental computing shift from a localized resource computing model to a fully-distributed virtual organization with shared resources. In the grid computing environment, grid users usually get access rights by mapping their credential to local account. The mapped total account is temporally belongs to grid user. So, data on the secondary storage, which is produced by grid operation, can increase the load of system administration or can issue grid user's privacy. In this paper, we design a data management system for grid user to cover these problems. This system implements template account mechanism and manages local grid data.

• 한국사회정책
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• 제25권1호
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• pp.259-286
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• 2018

본 연구의 목적은 저소득층을 대상으로 하는 자산형지원사업인 희망키움통장I사업 참여자의 사업참여 유인 요인 및 탈수급 요인을 살펴보는 것이다. 이를 위해, 본 연구는 중앙자활센터에서 수집된 DB 중 희망 키움통장I사업 자료와 희망리본서비스 자료를 결합하여 사용하였다. 분석결과, 희망리본서비스 프로그램 참여자 중 희망키움통장I에서 탈수급 성공요인으로 주소득원 여부, 질병유무, 자격증소지여부, 학력, 배우자유무, 취 창업여부, 현물지원여부, 사례관리서비스 전문성여부, 사회서비스여부가 유의한 요인으로 나타났다. 특히 프로그램 요인 중에서 사회서비스 및 사례관리서비스를 제대로 받는 참여자는 그렇지 않은 참여자보다 탈수급 할 가능성이 높은 것으로 나타났다. 이는 2010년부터 도입된 희망키움통장I사업의 성과에 대한 분석의 범주를 확대하기 위하여 동시에 진행되었던 1:1 사례관리 측면의 희망리본프로그램의 서비스 내용과 연계한 탈수급의 성공요인을 확인했다는 면에서 의의가 있겠다. 또한 본 연구는 두 사업의 지속성에 대한 필요와 저소득층 자산형성이 가져오는 근로요인 제공 및 탈수급 촉진을 위한 제도개선의 방향성에도 시사점을 제공하고자 한다. 특히 2015년 7월에 실시된 맞춤형 급여체계 개편 시행과 차상위층에 대한 새로운 자산형성지원사업인 희망키움통장II의 도입과 확대, 이에 따른 성과확인과 제시를 위한 현장의 사례관리 진행에 관련하여 중요하게 보아야 할 쟁점을 제시하는데 기여하길 바란다.

• 대한전자공학회:학술대회논문집
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• 대한전자공학회 2008년도 하계종합학술대회
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• pp.357-358
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• 2008

In this paper, we propose a micro payment service based on Open API (Payment & Account Management API). To support a business model that enables operators to offer integrated billing, a payment and an account management API is crucial. This service is based on the architecture of Parlay X web services[1, 2]. We described the network architecture and the logic procedure for a micro payment service.

• 한국정보시스템학회지:정보시스템연구
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• 제30권4호
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• pp.153-171
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• 2021

Purpose This study is to phenomenologically discover key antecedents and outcomes of behavioral process of SNS users who have multiple SNS sub-accounts. Unlike previous studies that focused on user behavior in the context of a specific SNS platform, this study attempts to describe how and why individual manages their multiple sub-accounts across a variety of SNS platforms. Design/methodology/approach By applying the grounded theory methodology (GTM) to elucidate the unique behavior in SNS platforms, this study has conducted in-depth interview with 14 respondents who handle multiple accounts across the SNS platforms. As a results of analyzing the interview manuscripts, this study has extracted 47 concepts, 10 sub-categories and 6 main categories by conducting open coding, axis coding, and selective coding. Findings By analyzing interview data, this study has derived main categories such as account management, impression management, self-categorization, authority to determine the relationship, digital shadow work, and portfolio SNS accounts from qualitative interview data. This study has also conducted a process analysis that represents how main categories could be inter-related. Based on findings, this study provides a new phenomenological perspective to understand the behavioral process of SNS users' sub-account usage experience.

• 국제학술발표논문집
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• The 5th International Conference on Construction Engineering and Project Management
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• pp.488-493
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• 2013

Accurate initial cost estimates are essential to effective management of construction projects where many decisions are made in the course of project management by referencing the estimates. In practice, the initial estimates are frequently derived from historical actual cost data, for which standard distribution-based techniques are widely applied in the construction industry to account for risk associated with the estimates. This approach assumes the same probability distribution of estimate errors for any selected estimates. This assumption, however, is not always satisfied. In order to account for the probabilistic nature of estimate errors, an alternative method for measuring the risk associated with a selected initial estimate is developed by applying the Bayesian probability approach. An application example include demonstrates how the method is implemented. A hypothesis test is conducted to reveal the robustness of the Bayesian probability model. The method is envisioned to effectively complement cost estimating methods that are currently in use by providing benefits as follows: (1) it effectively accounts for the probabilistic nature of errors in estimates; (2) it is easy to implement by using historical estimates and actual costs that are readily available in most construction companies; and (3) it minimizes subjective judgment by using quantitative data only.

• 국제학술발표논문집
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• The 7th International Conference on Construction Engineering and Project Management Summit Forum on Sustainable Construction and Management
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• pp.133-137
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• 2017

Nuclear power plants in Korea are usually built based on a duplicated model; so the project cost data of the preceding unit can be used as reference when estimating the project cost for the succeeding unit. However, since the contracting method is oriented towards the price, empirical factors such as making top-down estimations using the reverse calculation method based on the completion cost of the preceding unit is dominant. In order to develop a project cost database to resolve such problems, the detailed cost boundary of the project cost data must be categorized by project and by system. This study proposes a method to connect the code of account with the base quantities and the IAEA account, and proposes a database structure for the development of a project cost estimation system. The estimation system developed in the future is expected to utilize the proposed project cost data structure.

• 물류혁신 컨퍼런스
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• 제11권1호
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• pp.182-189
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• 2003

• The Journal of Asian Finance, Economics and Business
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• 제9권2호
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• pp.49-59
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• 2022

The relationship between income inequality and capital account openness is empirically investigated in this study, where macroeconomic variables have opposing effects. Panel data used in the study from the KAOPEN Index and World Bank consists of 28 Asian countries and has been examined; it contains annual observations from 1970 to 2018. The data is examined using a random-effect model based on GMM estimates. Income inequality and capital account openness are positively and significantly related, according to our findings. Overall, the findings imply that increasing income gaps reduced capital investment in nations with large discrepancies. The growing economic discrepancy is being caused by the rich's increasing income share at the expense of the poor. In Asia, inward capital account openness exacerbates income inequality, while outward capital account openness exacerbates it. As a result, income inequality slows economic growth, leading to inflation, unemployment, and increased government spending in several Asian countries. Our control factors, GDP, and other secondary school enrolments, all had a statistically significant negative relationship with income inequality. Income disparity has a positive and statistically significant association with government spending, inflation, population, trade openness, and unemployment. Income disparity has a negative association with capital account openness, gross domestic product, and secondary school enrollment.