• Title/Summary/Keyword: accounting information

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An Analytical Model for LR-WPAN Performance in the Presence of Hidden Nodes (은닉노드를 고려한 LR-WPAN 성능의 분석적 모델)

  • Lee, Kang-Woo;Shin, Youn-Soon;Hyun, Gyu-Wan;Ahn, Jong-Suk;Kim, Hie-Cheol
    • The KIPS Transactions:PartC
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    • v.16C no.1
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    • pp.133-142
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    • 2009
  • This paper proposes an analytical performance model of IEEE 802.15.4 in the presence of hidden nodes. Conventional 802.15.4 mathematical models assume ideal situations where every node can detect the transmission signal of every other nodes different from the realistic environments. Since nodes can be randomly located in real environments so that some nodes' presence is hidden from other ones, this assumption leads to wrong performance evaluation of 802.15.4. For solving this problem, we develop an extended performance model which combines the traditional 802.15.4 performance model with one for accounting the presence of hidden nodes. The extended model predicts the rapid performance degradation of 802.15.4 due to the small number of hidden nodes. The performance, for example, degrades by 62% at maximum when 5% of the total nodes are hidden. These predictions are confirmed to be equal to those of ns-2 simulations by less than 6% difference.

Improvement and Tax Policy for the Savings-Type Insurance (저축성 보험에 대한 조세정책과 개선방안)

  • Kim, Tae-Wan;Jung, Suk-Yong;Hwang, Kyu-Jin
    • Journal of Digital Convergence
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    • v.11 no.7
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    • pp.59-66
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    • 2013
  • Insurance has been preferential treatment than other financial products for risk ensure as a original function in tax law. However, the recent insurance products is being released in a variety of ways combined with investment and savings, as well as risk ensure. In addition, as the insurer's sales approach including to tax avoidance, tax saving strategies, tax policy associated with the tax-free savings-type insurance has been criticized. The government amended Article 25 of the Enforcement Decree of the Income Tax Act 2013 in order to prevent tax avoidance and equity among other financial instruments, but there are still many problems exist. this study looks for the validity of the tax policies of savings-type insurance In terms of the Enforcement Decree of the Income Tax Act as amended in 2013, and derived for ways to improve.

BTD Analysis around Corporate Tax Rate Changes (법인세율 변화기간의 연도별 BTD 분석)

  • Park, Su-Gyeong;Rui, Jia
    • Journal of Convergence for Information Technology
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    • v.10 no.1
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    • pp.75-81
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    • 2020
  • This study analyzed the annual difference of firm's book income, taxable income and BTD that before and after the 2009 corporate tax rate cut and 2018 corporate tax rate increase. ANOVA analysis was performed for each item by year, and post hoc was performed after homogeneity test of variance. The research results are as follows. First, the book income at corporate tax rate cut was higher than taxable income, and BTD in 2008 was significantly different from other years. Second, the book income at corporate tax rate increase was less than taxable income, and BTD in 2017 was also significantly different from other years. In other words, the firm is performing appropriate profit adjustments to reduce of tax burden when the corporate tax rate changes. Because of this, the BTD in the year immediately before the corporate tax rate change is different from other years.

A Study on Technology Commercialization in the 4th Industrial Revolution (제4차 산업혁명의 기술 상용화에 관한 연구)

  • Sung, Tae kyung
    • Journal of Service Research and Studies
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    • v.9 no.1
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    • pp.73-86
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    • 2019
  • This study discusses the 4th industrial revolution and technology commercialization (TC), identifies success factor (SFs) for TC from the literature review, and empirically tests these factors through questionnaires to executives in the 4th industrial revolution industries. Literature review identifies 11 SFs and they are communication, management support, incentives for TC, common goals, understanding business, awareness of TC, cooperation among partners, government support, concreteness of technology, demand-pull technology, and experience of TC. Questionnaires were administered to CEOs and CIOs in 202 companies in the 4th industrial revolution industries and final response rate was 64.4% (260 out of 404) that is considered to be high. Respondents rate cooperation among partners as the most important, followed by management support, communication, common goals, and incentives for TC. To successfully pursue technology commercialization projects in the 4th industrial revolution industries, the attention should be focused on SFs that are evaluated as very important.

Infrastructure Asset Management Policy and Strategy Development (사회기반시설물 유지관리를 위한 자산관리체계 도입 전략)

  • Chin, Kyung-Ho;Chae, Myung-Jin;Lee, Giu;Lee, Kyo-Sun
    • Korean Journal of Construction Engineering and Management
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    • v.10 no.6
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    • pp.67-77
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    • 2009
  • Infrastructure asset management can be defined as the long term and cost effective management strategy to meet the required service level. In most developed countries, the major motivations of the introduction of asset management are increment in number of assets, extension of maintenance field, accounting approaches of public facilities, performance-based FM(Facility Management), limitations of public funds and public-private partnership, life cycle cost approach, and the development of information technology. This paper discusses the strategic and stepwise methods of introducing infrastructure asset management. Strategic approaches are suggested to develop the practical methods of condition and value assessment of assets, and long-term capital investment plan for optimized decision making(ODM). Required systematic processes are analyzed in terms of resource and technical limitations and detailed implementation plan for each development phases are suggested.

Accounting for Early Action with Consideration of Energy Efficiency Improvements (에너지효율개선을 고려한 온실가스 감축 조기행동 인정방안)

  • Kim, Changseob
    • Journal of Energy Engineering
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    • v.23 no.2
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    • pp.158-169
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    • 2014
  • In the context of $CO_2$ mitigation, how early reduction action taken by individual companies previous to the actual regulated period is implemented at the free allocation process, remains one of the major issues. This article considered efficiency factor as a criterion for the early action. Then the emissions allowance allocated was compared and analyzed with and without the consideration of early action. In the cases of manufacturing sectors of Korea for the period 2001~2009, it is shown that emissions in the all industries fell by their efficiency factors. The amounts of emissions allowance allocated to the all industries except petro-chemistry are increased when EA is counted in the allocation process.

Ecological Studies on the Asan Reservoir. 2. Phytoplankton Community Structure (아산호의 생태학적 연구 2.식물플랑크톤 군집 구조)

  • Kim, Young-Gil;Shin, Yoon-Keun
    • Korean Journal of Ecology and Environment
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    • v.35 no.3 s.99
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    • pp.187-197
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    • 2002
  • To analyze the structure of phytoplankton community of the Asan Reservoir in Korea, samples were collected 6 times from March to November in 1997. A total of 204 phytoplanklon species were identified from the samples of 19 stations. Green algae dominated the phytoplankton community, accounting for 51% of species number, followed by diatoms (29%), cyanobacteria (12%), dinoflagellates (2%) ,euglenoids (3%) and other flagellates (3%). Standing stocks of phytoplankton were very high in the range of 741-613,066 cells/ml, with the highest standing stock in July. Water Booms seemed to occur in the Asan Reservoir regardless of seasons, with water bloom-causing species being Micractium pusillum, Stephanodiscus, hantzschii, Dictyospharium pulchellum, cryptomonad(> 20 ${\mu}$m), Microcystis aeruginosa, Oscillatoria tenuis, Oscillatoria sp., Aphanocapsa sp. Euglena sp., Volvox aureus. In the summer, cyanobacteria dominated algal bloom. Species diversity of phytoplankton community in the reservoir was in the range of 0.13 ${\sim}$ 3.20, and showed much difference temporally and spatially. The cluster analysis identified two different regions of upstream area and downstream area for the Asan Reservoir.

A Development of the Integrated Total Asset Management System (통합 유가증권시스템의 개발)

  • Hwang Hyun-Cheol;Song Ha-Yoon
    • Journal of KIISE:Computing Practices and Letters
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    • v.11 no.5
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    • pp.458-463
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    • 2005
  • The total asset management system is used for banks or financial institutions for the management of trusteed assets or own assets and it is divided into three systems: the front-office system, the middle-office system and the back-office system by its business areas and functionalities. This kind of asset management system is a huge and complex system handling large data and various financial products, and requires professional knowledges like accounting, financial product specific knowledge, compliance and regulations, etc. It also performs high level computation for NAV calculation and risk measurement on every day Therefore, it needs absolute stability, extendability and efficiency and should handle the frequent change of regulation and products and connectivity with outdoor institutions. In this paper, we report our successful development of such a system and discuss issues regarding its efficient system design and system construction.

Implementation of Web services for Slip Data Process (전표데이터 처리를 위한 웹서비스 구현)

  • 황의철;정민영;정선태
    • The Journal of the Korea Contents Association
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    • v.3 no.2
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    • pp.57-64
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    • 2003
  • A Web Service is an URL addressable set of functionality that is exposed over a network to serve as a building Hock for creating distributed applications. SOAP is a protocol that Web Service consumers often use, when they request and response to a Web Service, and it is a lightweight, XML-based protocol over HTTP for exchange to information in decentralized, distributed environments. A Web Service is very useful forimplementing common functions in especially a large size business area, because it is invoked by a protocol like HTTP or SOAP that we easily use, and by an XML-based data format In this paper, we implement Web Services that process dip data by computers in enterprise accounts in order to enhance the transparency and productivity of enterprises. we analyse the structure of slip data, design dip database, implement stored procedures for manipulating data of slip database, and make thorn controlled by Web Services. The result of this paper will contribute to the standardization and activation of accounting process systems for e-business area.

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Empirical antibiotics for recurrent urinary tract infections in children

  • Choi, Hyun Gil;Lee, Ji Young;Oh, Chi Eun
    • Kosin Medical Journal
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    • v.33 no.2
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    • pp.159-170
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    • 2018
  • Objectives: The purpose of this study was to compare antibiotic resistance patterns between first urinary tract infection (UTI) and recurrent UTI groups and to obtain information regarding empirical antibiotic selection for treating recurrent UTI. Methods: We retrospectively reviewed 148 children treated for UTIs from January 2009 to June 2016. The patients were divided into two groups: first UTI (N = 148) and recurrent UTI (17 patients and 20 episodes). Results: In both groups, Escherichia coli was the most frequent causative organism, accounting for 89.9% and 75.0% in the first and recurrent UTI groups, respectively. When E. coli or Klebsiella pneumoniae was the causative organism, extended-spectrum ${\beta}-lactamase$ (ESBL)-producing organisms were more frequent in the recurrent UTI group (17.6%) than in the first UTI group (14.0%); however, this difference was not statistically significant (P = 0.684). Cefotaxime was the most frequently used first-line empirical antibiotic in both groups. In the first UTI and recurrent UTI groups, 7.4% and 15.0% of patients were treated with intravenous antibiotics as definitive therapy, respectively (P = 0.250). Fifteen out of 17 patients having a second UTI had different causative organisms or antibiotic susceptibility patterns compared to their previous episode. Conclusions: Escherichia coli was the most frequent causative organism in the recurrent UTI group. There were no differences in the proportion of ESBL-producing organisms between the first UTI and recurrent UTI groups. Therefore, when a UTI recurs in children, the antibiotics effective on the most common causative organism might be administered as empirical antibiotics.