• International Journal of Advanced Culture Technology
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• 제11권2호
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• pp.221-228
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• 2023

The industrial revolution 4.0 in general and the trend of the digital economy in particular have affected all aspects of the economy. In the orther hand, Digital Technology has the power to impact the strategies and competitiveness of businesses in the market. It is ever evolving and creating a revolutionary stand for different professions as well. Accounting is considered to be one of the oldest and traditional professions. The rules and methodology of this profession has remained uniform for a long period of time. But due to the advent of the digital technology accounting industry is experiencing some great changes. Challenges for the accounting profession are reflected in the need for rapid adaptation and transformation of business practice and business processes. Gradually it was difficult to manage the accounting of large firms without having any machine help. This profession faced a lot of challenges and required the need to adapt technology. The requirements of finance and digital accounting, as well as the requirements of regional and international financial and accounting integration, require proactive preparation, taking full advantage of the advantages as well as limiting the impacts. disadvantage. The aim of this paper is to analyze and systematize the key challenges that digitalization brings for accounting industry and propose some solution for digital transformation of accounting industry for Small and Medium Enterprise in Vietnam

• 동아시아경상학회지
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• 제10권1호
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• pp.11-21
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• 2022

Purpose - Beginning from the formation of the two governments, South and North Korea in 1948, North Korean collective economy as per trade in exchange strategies with right of way employed on heavy and chemical companies, against the external concerned with South Korean selling economy. This study aims to provide solutions for the joint economic prosperity of South and North Korea in the future. Research design, Data, and methodology - This study adopted a qualitative content analysis research method. This research method focuses on themes and concepts that are present in previous literature. This method seeks to derive relationships and meanings by analyzing themes and concepts within existing data. Result - According to qualitative textual analysis, the findings indicate that there are total seven solutions to lead the joint economic prosperity of South and North Korea (Technology Innovation, Energy and Construction, Construction companies and the Gulf market; Oppression via negotiation, Sports and Culture, Agenda-setting and Framing; Competition System). Conclusion - The Korean Government's association strategies outlines tackled in this study are uniform to each other because they are phased, peaceful, regular, and well-designed. But there were situations in which diminutive tenure North Korea approaches was enlisted beyond medium-to-lasting-period union strategies. North Korea should allow a free market whereby its citizens can freely trade among themselves and other people from South Korea.

• 한국전자거래학회지
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• 제17권1호
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• pp.151-171
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• 2012

RFID/USN 적용 산업에서 공급사슬 참여자들의 시스템 이질성 문제 해결을 위해 본 연구는 공통표준플랫폼 개념의 도입과 데이터의 분류 및 용어에 대한 통일된 관점을 제공할 수 있는 표준화된 데이터 체계를 제시하고자 한다. 본 연구는 공통표준플랫폼의 최초 적용 산업인 의약품 산업과 유사한 특징을 가지는 화장품, 주류, 농수축산물과 가공식품 분야를 대상으로 한다. 각 산업의 공급사슬 단계별 사용되는 용어를 수집 및 정리하고, 데이터의 속성에 따라 기준을 정의하여 분류한다. 최종적으로 구성된 분류체계를 기반으로 표준용어를 제시한다. 본 연구를 통해 플랫폼을 사용할 비즈니스 파트너 간에 사용되는 데이터의 통일된 체계 및 용어를 제시함으로써 플랫폼이 적용되는 산업의 개발자 및 사용자, 비즈니스 파트너 간의 정보전달 및 획득에 유용성을 제공할 것이다.

• 산학경영연구
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• 제12권
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• pp.303-321
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• 1999

전자상거래의 과정은 종래의 거래방식으로는 생각지 못했던 방식으로 계약이 체결되고 결제가 이루어지며, 상품이나 서비스가 이동되고 무역거래에 수반되는 각종절차를 수행하게 된다. 따라서 과거의 법이론 및 사회제도 안에서 예측하지 못했던 많은 문제점들이 표출되었고 이러한 추세에 따라 미국에서는 자국내의 법 제도적인 환경을 전자상거래에 적합하도록 하기 위해 통일상법전(Uniform Commercial Code ; UCC)의 개정을 단행하였다. 특히 대개정에서는 제2장 물품매매계약 분야를 대폭적으로 개정하여 컴퓨터나 정보통신기술을 통한 전자식 매매계약의 성립요건을 규정하고 있다. 이러한 개정안은 전자적으로 계약을 체결하고자 하는 요구의 증가로 우리에게도 상당한 영향을 미칠것으로 예상된다. 따라서 본 연구에서는 UCC의 Cyber 매매계약법의 내용을 우선고찰하고 컴퓨터 On-Line을 통한 매매계약관계의 성립범죄와 계약의 전제조건을 서면에 의한 일방계약법이론과 구체적 비교분석하여 국제매매계약의 성립이론을 정립하는데 일조하고자 한다.

• 한국의상디자인학회지
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• 제19권3호
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• pp.193-206
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• 2017

The Seongsu handmade shoes street consists of subsidiaries, leather shoe manufacturers, and shoe stores associated with the business as a domestic shoe business cluster. Since its development in the 1980s, the shoe industry has been a center of shoe manufacturing but since the 2000s, it has lacked a fully developed environment, a uniform distribution system, market-oriented brand, marketing and design, and also suffers from an aging workforce. Seoul officials and Seongsu-dong small business owners must overcome these difficulties through town enterprise development, brand creation and marketing co-promoting composition of the characterization and distance, but the situation is still insignificant. The purpose of this study is to determine the actual situation as targeted at small merchant handmade shoes Seongsu-dong Street, to determine the factors in the problem, and to propose substantial improvements for Seongsu handmade shoes street. This study was a survey of street sales outlets in Seongsu handmade shoes street in Seoul. The spatial extent of the study was to set up the scope by reference to the directions given through the Seongsu handmade shoes street site. To build infrastructure facilities and distribution systems for the betterment of handmade shoes Seongsu-dong street, it is important to gain a competitive edge through a specialized industry such as a marketing strategy to establish branding as a specialized company. Shoemakers should also seek their own activation measures in areas such as training professionals, universities and corporate projects for joint participation in the ongoing development of new content. To pioneer the domestic and international sales channels, it is important to broaden the sales infrastructure. These areas will ultimately enable a significant contribution to strengthening national competitiveness.

• 4차산업연구
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• 제1권1호
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• pp.1-10
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• 2021

Purpose - This case study analyzes the internationalization strategy and innovation strategy as key factors contributing to the business success of CAP, a small and medium-sized manufacturing company in Korea producing auto parts such as wipers. This study describes the diversification strategies conducted by CAP Corporation and highlights the company's core competencies that have largely contributed to their global competitive success. Research design, data, and methodology - This paper provides in-depth case study on how CAP was able to grow into a hidden champion company, focusing on their strategies since its establishment. In particular, by analyzing the success factors centering on CAP's aggressive innovation strategy and internationalization strategy, it presents guidelines for small and medium-sized enterprises in Asian countries to become a Hidden Champion company. Result - CAP's product technology has successfully established innovative system on their product called 'vertebra spring' to distribute uniform pressure to the rubber to ensure performance as well as durability of their products. In order to continue benefiting from utilizing core competence and to continue pursuing technological advancement in the wiper industry, CAP has launched a wide range of products (flat blade, conventional blade, hybrid blade) applicable to 95% of the vehicle in the market. Conclusion - Taken together, CAP has many aspects of a hidden champion company by investing in R&D up to 8% of its annual sales to R&D investment even during the crises situation. This number is about 3.36 times higher than the average ratio of listed companies in Korea. Furthermore, the leadership of the management team as well as their vision toward the global market and strong commitment to innovation enabled CAP to become the world's fifth-largest wiper and Asia's No. 1 wiper manufacturer.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제16권11호
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• pp.3544-3564
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• 2022

With the development of the NB-IoT (Narrow band Internet of Things) and smart cities, coupled with the emergence of smart smoke sensors, new requirements and issues have been introduced to study on the deployment of sensors in large spaces. Previous research mainly focuses on the optimization of wireless sensors in some monitoring environments, including three-dimensional terrain or underwater space. There are relatively few studies on the optimization deployment problem of smart smoke sensors, and leaving large spaces with obstacles such as libraries out of consideration. This paper mainly studies the deployment issue of smart smoke sensors in large spaces by considering the fire probability of fire areas and the obstacles in a monitoring area. To cope with the problems of coverage blind areas and coverage redundancy when sensors are deployed randomly in large spaces, we proposed an optimized deployment strategy of smart smoke sensors based on the PSO (Particle Swarm Optimization) algorithm. The deployment problem is transformed into a multi-objective optimization problem with many constraints of fire probability and barriers, while minimizing the deployment cost and maximizing the coverage accuracy. In this regard, we describe the structure model in large space and a coverage model firstly, then a mathematical model containing two objective functions is established. Finally, a deployment strategy based on PSO algorithm is designed, and the performance of the deployment strategy is verified by a number of simulation experiments. The obtained experimental and numerical results demonstrates that our proposed strategy can obtain better performance than uniform deployment strategies in terms of all the objectives concerned, further demonstrates the effectiveness of our strategy. Additionally, the strategy we proposed also provides theoretical guidance and a practical basis for fire emergency management and other departments to better deploy smart smoke sensors in a large space.

• 통상정보연구
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• 제18권4호
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• pp.195-217
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• 2016

국제물품매매계약에 관한 유엔협약(CISG)은 국제매매의 통일적인 법창출을 통하여 국제무역을 증진시키기 위한 국제조약이다. CISG는 상이한 체약국에 영업소를 둔 당사자간 물품매매계약에 적용된다. 일방당사자가 하나 이상의 영업소가 있는 경우, 영업소는 계약과 이행에 가장 밀접한 관련이 있는 곳이다. 그러나 영업소가 갖는 중요성에도 불구하고 CISG는 아무런 정의를 내리고 있지 않다. 영업소에 대한 정의의 부재는 당사자들의 계약에 CISG를 적용할 것인지 여부를 결정함에 있어 여러 문제들을 야기시킨다. 또한 양 당사자는 CISG 적용을 배제할 수 있다. 그러나 CISG는 당사자들이 명시적으로 배제해야하는지 혹은 묵시적으로도 가능한지를 규정하지 않고 있다. 어떻게 유효하게 CISG를 배제할 수 있는지 살펴볼 필요가 있다. 미국법에 의거하여 CISG는 자기집행조약이다. 따라서 CISG의 규정들은 국제물품매매계약에 실체법으로써 직접 적용된다. 하지만 CISG의 정치적 그리고 경제적 중요성에도 불구하고 미국법원을 이를 간과하고 있다. 본 연구는 우리 기업들의 CISG 적극적인 활용을 위하여 미국법원에서 CISG를 어떻게 인식하고, 해석 및 적용하는지를 판례를 통하여 살펴보았다.

• Management Science and Financial Engineering
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• 제4권2호
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• pp.43-58
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• 1998

Packet switch is a key component in high speed digital networks. This paper investigates congestion phenomena in the packet switching with input buffers. For large value of switch size N, mathematical models have been developed to analyze asymptotic maximum switch throughput under nonuniform traffic. Simulation study has also been done for small values of finite N. The rapid convergence of the switch performance with finite switch size to asymptotic solutions implies that asymptotic analytical solutions approximate very closely to maximum throughputs for reasonably large but finite N. Numerical examples show that non-uniformity in traffic pattern could result in serious degradation in packet switch performance, while the maximum switch throughput is 0.586 when the traffic load is uniform over the output trunks. Window scheduling policy seems to work only when the traffic is relatively uniformly distributed. As traffic non-uniformity increases, the effect of window size on throughput is getting mediocre.

• Communications for Statistical Applications and Methods
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• 제27권1호
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• pp.129-140
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• 2020

In this paper, we introduce an efficient algorithm for the non-convex penalized multinomial logistic regression that can be uniformly applied to a class of non-convex penalties. The class includes most non-convex penalties such as the smoothly clipped absolute deviation, minimax concave and bridge penalties. The algorithm is developed based on the concave-convex procedure and modified local quadratic approximation algorithm. However, usual quadratic approximation may slow down computational speed since the dimension of the Hessian matrix depends on the number of categories of the output variable. For this issue, we use a uniform bound of the Hessian matrix in the quadratic approximation. The algorithm is available from the R package ncpen developed by the authors. Numerical studies via simulations and real data sets are provided for illustration.