• 제목/요약/키워드: account management

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IOT 체계의 계정 및 권한관리 방법에 대한 연구 (A Study on account and authority management method of IOT system)

  • 김민휘;김영길
    • 한국정보통신학회:학술대회논문집
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    • 한국정보통신학회 2017년도 춘계학술대회
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    • pp.225-228
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    • 2017
  • 본 논문은 IOT 체계에서 우리 실생활에 밀접하게 관련되어 있는 전자기기,헬스케어,스마트카,스마트홈,원격검침,원격진료 같은 실효성이 있는 시스템 사용이 증가함에 따라, 점차적으로 IOT 체계시스템을 다루기 위해서는 사용자가 어느 시점에 얼마의 기간 동안 어떠한 용도로 시스템에 접근하여 사용했는지에 대한 확인 및 관리 필요에 수요가 증가함에 따라 이러한 문제를 해결 할 수 있는 방법인 IOT 통합계정솔루션이 필요하다. 각 사물인터넷에 endpoint 시스템에 대한 통신 알고리즘, IOT 시스템 관리권한정책, 사용자 정보 등을 구성하며, IOT시스템 스마트카, 스마트홈에 어떻게 적용할 것인지를 제안한다.

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Evaluation of Water Productivity of Thailand and Improvement Measure Proposals

  • Suthidhummajit, Chokchai;Koontanakulvong, Sucharit
    • 한국수자원학회:학술대회논문집
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    • 한국수자원학회 2019년도 학술발표회
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    • pp.176-176
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    • 2019
  • Thailand had issued a national strategic development master plan with issues related to water resources and water security in the entire water management. Water resources are an important factor of living and development of the country's socio-economy to be stable, prosperous and sustainable. Therefore, water management in both multidimensional and multi-sectoral systems is important and will supports socio-economic and environmental development. The direction of national development in accordance with the national strategic framework for 20 years that requires the country to level up security level in terms of water, energy and food. To response to the proposed goals, there is a subplan to increase water productivity of the entire water system for economical development use by evaluating use value and to create more value added from water use to meet international standard level. This study aims to evaluate the water productivity of Thailand in each basin and all sectors such as agricultural sector, service and industrial sectors by using the water use data from water account analysis and GDP data from NESDB during the past 10 years (1996-2015). The comparison of water productivity with other countries will also be conducted and in addition, the measures to improve water productivity in next 20 years will be explored to response to the National Strategic Master Plan goals. Water productivity is defined as output per unit of water depleted. The simplest way to compare water productivity across different enterprises is in monetary terms. World Bank presents water productivity as an indication of the efficiency by which each country uses its water resources. There are two data sets used for water productivity analyses, i.e., the first is water use data at end users and the second is Gross Domestic Product. The water use at end users are estimated by water account method based on the System of Environmental-Economic Accounting for Water (SEEA-Water) concept of United Nations. The water account shows the analyses of the water balance between the use and supply of each water resource in physical terms. The water supply and use linkage in the water account analyses separated into each phases, i.e., water sources, water managers, water service providers, water user at end user under water regulators of all kinds of water use activities such as household, industrial, agricultural, tourism, hydropower, and ecological conservation uses. The Gross Domestic Product (GDP), a well- known measuring method of the national economic growth is not actually a comprehensive approach to describe all aspects of national economic status, since GDP does not take into account the costs of the negative impacts to natural resources that result from the overexploitation of development projects, however, at present, integrating the environment with the economy of a country to measure its economic growth with GDP is acceptable worldwide. The study results will show the water use at each basin, use types at end users, water productivity in each sector from 1996-2015 compared with other countries, Besides the productivity improvement measures will be explored and proposed for the National Strategic Master Plan.

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분식 적발을 위한 재무이상치 분석시스템 개발 (Development of the Financial Account Pre-screening System for Corporate Credit Evaluation)

  • 노태협
    • 한국정보시스템학회지:정보시스템연구
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    • 제18권4호
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    • pp.41-57
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    • 2009
  • Although financial information is a great influence upon determining of the group which use them, detection of management fraud and earning manipulation is a difficult task using normal audit procedures and corporate credit evaluation processes, due to the shortage of knowledge concerning the characteristics of management fraud, and the limitation of time and cost. These limitations suggest the need of systemic process for !he effective risk of earning manipulation for credit evaluators, external auditors, financial analysts, and regulators. Moot researches on management fraud have examined how various characteristics of the company's management features affect the occurrence of corporate fraud. This study examines financial characteristics of companies engaged in fraudulent financial reporting and suggests a model and system for detecting GAAP violations to improve reliability of accounting information and transparency of their management. Since the detection of management fraud has limited proven theory, this study used the detecting method of outlier(upper, and lower bound) financial ratio, as a real-field application. The strength of outlier detecting method is its use of easiness and understandability. In the suggested model, 14 variables of the 7 useful variable categories among the 76 financial ratio variables are examined through the distribution analysis as possible indicators of fraudulent financial statements accounts. The developed model from these variables show a 80.82% of hit ratio for the holdout sample. This model was developed as a financial outlier detecting system for a financial institution. External auditors, financial analysts, regulators, and other users of financial statements might use this model to pre-screen potential earnings manipulators in the credit evaluation system. Especially, this model will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings and to improve the quality of financial statements.

웹 환경과 연동된 중소쇼핑몰 물류관리시스템 구현 (Implementation of the Logistics Management System for the Small-Shopping Mall Based on Web Environment)

  • 김의창;최세현
    • 디지털융복합연구
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    • 제3권1호
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    • pp.165-182
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    • 2005
  • Development of integration management system needs to operate and manage internet shopping mall for customer, sale, product, stock, account management. The purpose of this paper implements of small shopping mall logistics management system as a plan to raise efficiency of management of the Internet shopping mall which was a representative business form of electronic commerce. Logistics management system operates an Internet shopping mall, progressed with the aim of construction of the management system that systematizes a member, a product, a stock, customer management, and can efficiently manage a total stock grasp and the amount of transaction of a product based on Web by real time.

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Development and Application of Integrated Management System in Nuclear Power Plant Construction Project

  • Lee, Sang Hyun;Byon, Su Jin
    • 국제학술발표논문집
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    • The 6th International Conference on Construction Engineering and Project Management
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    • pp.700-701
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    • 2015
  • Nuclear power plant construction project can be called essential to establish a systematic project management system compared to other construction projects, taking into account the size and complexity and safety. To develop into a project management system for the Korea situation with the ongoing construction of the nuclear power plant was directed to promote nuclear power project management. In this paper, we introduce a comprehensive project management system for nuclear power projects. Currently considering the nuclear life cycle design, construction, and was developed by considering the flow of information to operate, and test each step linkage. The systems in English were developed to meet owner's requirements for advancing into overseas projects. Another point is that the systems were developed by management module, so that functions of each area can be selectively applied. It is expected that the system will establish itself as one that can be used for the entire lifecycle of nuclear power plants through gradual and systematic establishment of necessary data.

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진행기준 수익인식 방법과 재무분석가 이익예측 - 미청구공사 계정을 중심으로 - (Unbilled Revenue and Analysts' Earnings Forecasts)

  • 이보미;박보영
    • 경영과정보연구
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    • 제36권3호
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    • pp.151-165
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    • 2017
  • 본 연구는 수주산업 기업의 진행기준 수익인식 방법이 재무분석가 이익 예측 정보에 미치는 영향을 분석한다. 구체적으로 미청구공사 계정 잔액 보고여부 및 잔액 수준에 따라 달라지는 재무분석가 이익예측 정보의 특성을 살펴보았다. 미청구공사 계정 정보는 K-IFRS 도입 이후부터 제공되고 있으므로, 본 연구는 2010년부터 2014년까지 한국거래소에 상장된 기업 중 수주산업에 속한 453개 기업-연도 표본을 대상으로 분석하였다. 분석결과, 미청구공사 계정 잔액이 존재하는 기업은 미청구공사 계정 잔액이 없는 기업에 비해 재무분석가 이익예측 정보의 정확성이 낮았고, 더불어 미청구공사 보고금액의 수준이 높아질 경우 재무분석가 이익예측 정보의 정확성이 감소됨을 확인하였다. 미청구공사 계정은 수주업체 수익(진행률) 인식이 발주자의 수익 인정 시점(실제진척도) 보다 먼저 인식될 경우 생성된다. 이는 진행률 측정 시 경영자의 재량적인 판단과 추정이 가능하기 때문이며, 결국 실제진척도와 진행률의 차이는 재무제표의 예측가치를 하락시킨다. 따라서 진행기준에 의한 수익인식 방법을 적용 시 미청구공사 잔액을 보고한 기업의 경우, 재무분석가의 이익예측은 보다 어려울 수 있음을 본 연구의 결과가 보여준다. 추가적으로 미청구공사 계정잔액을 보고한 기업은 재무분석가의 이익예측 성향이 낙관적인 것으로 나타났다. 본 연구는 경영자에게는 실제진척도를 반영할 수 있는 진행률 측정 방식의 도입과 더불어 진행률 측정시에 자의적인 조정과 추정을 줄이는 노력을 제안하며, 투자자들에게는 수주산업의 진행기준 회계처리의 특성을 감안한 투자와 분석을 권고한다. 아울러 본 연구의 결과는 정책당국의 수주산업 회계투명성 제고 방안에도 힘을 실어 준다.

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에스컬레이터이용자 안전사고예방을 위한 안전관리 방안에 관한 연구 (A Study on the Safety Management Plan to Prevent Safety Accident Escalator User)

  • 김범상;박범
    • 대한안전경영과학회지
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    • 제22권1호
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    • pp.45-50
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    • 2020
  • The number of elevators in Korea has surpassed 700,000 units in 2019, which is the 8th in the world by number of installed units and 3rd in the world by new units. The word 'lift' is a representative word, and the category includes elevators, escalators, dumb waiters, and moving walks. Those who live in the city will experience using elevators once or twice a day, and these elevators are becoming an indispensable means of transportation when using high-rise apartments or subways. However, such a convenient elevator also has a lot of risks that threaten the safety of the user and actually cause many accidents every year. In particular, escalators (including moving walks), which account for as little as 5% of all elevators, account for 70% of all elevator accidents. According to Heinrich's chain of thought theory, accidents are caused by a combination of factors, which are divided into five stages: Stage 1: Genetic Factors and Social Environment, Stage 2: Individual Defects, Stage 3: Unsafe behavior and Unsafe conditions, Stage 4: Accident, Stage 5: Injury. Heinrich said that three of these five phases, unsafe behavior and unsafe conditions, require safety management and efforts to prevent accidents. In escalator accidents, the analysis of accident cases that have occurred so far will be related to unsafe behaviors and unsafe conditions, and the effective management of these causes of accidents will enable safer and more convenient use of escalators. This study analyzed accident cases of elevator users, focusing on escalator accidents over the last 10 years (2010 ~ 2019), and safety management to prevent safety accidents of elevator users by analyzing the behavior of actual users and questionnaires of experts in related fields. The method was studied.

웹 환경과 연동된 중소쇼핑몰 물류관리 시스템 구현 (Implementation of the Logistics Management System for the Small-Shopping Mall Based on Web Environment)

  • 최세현;김의창
    • 한국디지털정책학회:학술대회논문집
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    • 한국디지털정책학회 2005년도 춘계학술대회
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    • pp.325-347
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    • 2005
  • Development of efficient integration management system needs to operate and manage internet shopping mall for customer, sale, product, stock, account management. The purpose of this paper implements of small shopping mall logistics management system as a plan to raise efficiency of management of the Internet shopping mall which was a representative business form of electronic commerce. Logistics management system operates an Internet shopping mall, progressed with the aim of construction of the management system that systematizes a member, a product, a stock, customer management, and can efficiently manage a total stock grasp and the amount of transaction of a product based on Web environment by real time.

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Scenario Planning and Risk Failure Mode Effect and Analysis (RFMEA) based Management

  • Paul, Virendra Kumar;Basu, Chaitali
    • Journal of Construction Engineering and Project Management
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    • 제6권2호
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    • pp.24-29
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    • 2016
  • This paper elaborates the significance of scenario planning in risk management, and presents an integrated approach which takes into account the 'Risk Events' derived from scenario planning for risk prioritisation. This research integrates scenario planning with Risk Failure Mode and Effect Analysis (RFMEA) through examples from construction litigations of project schedule and cost overrun cases as a simplified approach to project risk management. The proposed methodology incorporates scenarios developed from realistic events of dispute and arbitration cases from construction projects, and thereby increasing potential to foresee risks and their effects well in advance. The results from this methodology shall be validated against outcome of survey study conducted by KPMG-PMI (2013) on project schedule and cost overruns that was based on Ministry of Statistics and Programme Implementation (MoSPI) Project Monitoring data for 2012-13.

산재근로자 후유증상 관리 서비스 만족에 영향을 미치는 요인 (The Factors Influencing the Satisfaction of Medical Sequelae Management Service among Injured Workers)

  • 최윤영;최은숙
    • 한국직업건강간호학회지
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    • 제17권2호
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    • pp.210-215
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    • 2008
  • Purpose: This study aimed to find the factors affecting medical sequelae management service satisfaction among injured workers. Method: This study population were 200 randomised samples of 619 medical sequelae management beneficiaries from April to June 2007 among occupational accident treatment ending workers in 2006. Data were collected through the telephone survey from November 28 to December 7 in 2007. Data were analyzed by ${\chi}^2$ test and multiple logistic regression using SAS 9.1 version. Results: According to the finding of this study, positive perceptions for the purpose and the effect of medical sequelae management were the factors influencing the satisfaction of medical sequelae management service. Conclusions: We recommend key issues to take into account for enhancing medical sequelae management service satisfaction in workers' compensation as follows; explaining the purpose and effect of medical sequelae management to client, evaluating medical sequelae management effect, and the policy participation of medical profession.

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