• 산경연구논집
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• 제12권11호
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• pp.1-8
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• 2021

Purpose: For the last few decades, human civilization has observed an enormous change due to digitalization. However, question remains whether and how management accounting has been transformed to meet the demand of the digitalization. This paper provides a literary illustration of such transformation in the context of a digitalized world. Research design, data and methodology: This is a conceptual study based on extant literature. Therefore, the secondary sources of materials were used. Materials include literatures published in this domain, archival documents, and other publicly available data. Results: Drawing from literary evidence, the paper first highlights the evolving character of management accounting. Then it illustrates the changing landscape in the milieu of global and institutional settings with a focus in accounting profession. It further demonstrates the digitalization impact in management accounting. Here it also identifies the changing role of management accountants. Conclusions: The paper is critical for the management accounting professionals in identifying the attributes and nature of management accounting in the contemporary world. It also provides a sketch of the potential skillset that management accounting professionals should embrace to tackle the challenges of the new environment.

• The Journal of Asian Finance, Economics and Business
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• 제9권10호
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• pp.129-135
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• 2022

This study aims to identify the factors supporting and inhibiting the digitalization of blue economy MSMEs in Bitung, Indonesia. The literature shows little research on digitalization related to the blue economy in Southeast Asia, especially in Indonesia. This indicates that there is a large research gap related to digitalization and the blue economy in the Indonesian context. Data was collected through the distribution of questionnaires with open-ended questions to blue economy MSMEs. Data was also obtained from in-depth interviews with representatives of Aruna, an Indonesian company that focuses on simplifying the supply chain of fishery products by connecting small-scale fishers to the global market through technology. According to the study's findings, two primary factors-motivation to develop their business and efforts to maintain seller-buyer interaction-support SMEs' use of technology in the blue economy. However, digital literacy and technological infrastructure, such as the internet network, are the two main factors that become obstacles in the effort to digitize MSMEs in the blue economy. The role of the government is also a contingent factor that can strengthen the relationship between factors that support digitization and weaken the relationship between factors that hinder digitalization.

• International Journal of Computer Science & Network Security
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• 제21권11호
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• pp.223-229
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• 2021

The presented research is devoted to determining the role of the mechanism of attracting investment resources in innovative development in the conditions of transformation using the process approach. It is proved that the process approach is dominant for this study because investments are considered as a process of investing in innovative development in the enterprise in the context of digitalization, and its application allows to take into account the impact on the mechanism of attracting investment resources. related to the mechanism of attracting investment resources of the enterprise. It is substantiated that the mechanism of attracting investment resources for innovative development in the context of digitalization is a specific way of organizing, mobilizing and using investment resources for innovative development of the enterprise in the context of digitalization under the influence of economic development laws, government regulation. The effectiveness of attracting investment resources in innovative development is ensured by the mechanism that exists in the enterprise. The mechanism of attraction of investment resources in innovative development in the conditions of digitalization gives the chance to define an optimum ratio between sources and volume of attraction of investments in innovation sphere.

• International Journal of Computer Science & Network Security
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• 제22권7호
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• pp.29-34
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• 2022

The innovative process of digitalization and creation of innovation from an idea to its commercialization requires certain financial costs, labor and mental efforts. The amount of investment (corporate and public) is the most important imperative to enhance innovation and is traditionally considered as the main "input" indicators of the development of innovation infrastructure, in this case, the financial infrastructure of innovation. At the same time, the modern theory of innovation development assumes a systematic approach to the organization of innovation activity, which provides for the close interaction of several subsystems: human (including intellectual) potential, financial and technological capital, as well as relevant institutions and methods of regulation.. Thus, the main task of the study is to analyze the features of investment support for the process of digitalization of socio-economic systems in the context of strengthening international economic relations. As a result of the study, current trends and prerequisites of investment support for the process of digitalization of socio-economic systems in the context of strengthening international economic relations were revealed.

• International Journal of Computer Science & Network Security
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• 제22권8호
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• pp.81-86
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• 2022

Digital technologies in the regional sector of public administration are the basis for its reform and a potential example for the whole country on how to use the benefits of the "digital" world. The synergistic potential of social, mobile, "cloud" technologies, as well as data analysis technologies and the "Internet of Things" can collectively lead to transformational changes in public administration and in general, that is, make the use of digital technologies for the economic development of the region in the system of digitalization of public administration effective, reactive and valuable. Thus, the purpose of the study is to identify modern prospects and realities of the development of digital technologies for the economic development of the region in the system of digitalization of public administration. As a result of the study, the main mechanisms and systems of digital technologies for the economic development of the region in the system of digitalization of public administration were analyzed.

• 유통과학연구
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• 제22권1호
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• pp.25-36
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• 2024

Purpose: The study attempts to explore the operational performance of the existing Malaysian logistics companies and the extent of their adoption of digitalization. The role of digitalization in enhancing the performance of companies in the logistics industry in Malaysia, for value creation, is the topic of study. Research design, data and methodology: A qualitative research method with a semi-structured interview approach was applied and judgmental sampling was used as the sampling technique to collect data. The research has chosen nine companies in the logistics industry in Peninsular Malaysia, with the interviews aimed at eleven members of top and middle-level management. Data analysis was performed using logical system techniques to examine and evaluate data, reorganizing feedback, comparing it with literature, and transforming it into structured, valuable information after interviews. Results: The study revealed mixed opinions on digitalization in logistics, despite its potential benefits such as improved operational efficiency, real-time information, and customer service. However, high costs may hinder financial performance and require revisions due to stakeholder involvement. Conclusions: The Malaysian logistics industry's adoption of digitalization is gaining traction, with most companies satisfied with their status. However, challenges like cost and inefficiency persist, prompting calls for government support to improve efficiency and reduce costs while ensuring sustainable transportation.

• 한국전산구조공학회:학술대회논문집
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• 한국전산구조공학회 2006년도 정기 학술대회 논문집
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• pp.483-489
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• 2006

This study describes the XML -based digitalization of structural design sheets for exchange on the web. For this purpose the data model of the XML document that represents the structural design sheets for buildings, including mathematical expressions and graphics that cannot be easily exchanged on the web, is defined. Then, the prototype that facilitates the web-based exchange of the XML documents is developed and the feasibility of the results of this study is discussed.

• 한국통신학회:학술대회논문집
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• 한국통신학회 1983년도 추계학술발표회논문집
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• pp.8-15
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• 1983

Digitation of telecommunication network is to introduce digital transmission and switching components into the network. Although it is proved that digitatization is economical, it is not possible to digitalize the whole network in one step, because the initial investments and resources needed would be enormous. Digitalization will have to be a stepwixe. It is therefore important that each administration makes up its own digitalization strategy as to where, when and how the various stops of digitalization have to be taken.

• 디지털콘텐츠학회 논문지
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• 제19권7호
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• pp.1271-1279
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• 2018

전통적으로 독자 시장을 형성해 왔던 통신 업계에도 컴퓨터 통신으로 촉발된 디지털화의 바람이 몰아 닥쳤다. 통신업계에서 디지털화 또는 디지털 서비스라 함은 곧, 소프트웨어 정의 망의 지원을 받는 망 기능 가상화를 일컫는다. 통신업계의 디지털화는 기존 장비공급자와 서비스공급자라는 2원적 형태에서 전사회 구성원의 다원적 참여로 급변하고 있는 양상이다. 이 새로운 변화를 이해함에 있어서 전통적으로 그 변화 중심의 핵심에서 중추역할을 하여온 전통적 통신 장비 공급업자가 계속 그 역할을 할 것인가, 디지털화의 목표인 종단 간 디지털 서비스에 대해 얼마나 진행되고 있는 가를 살펴봄으로서 현재 진행 중인 디지털화를 파악하고자 한다.

• International Journal of Computer Science & Network Security
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• 제21권11호
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• pp.81-88
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• 2021

The presented scientific research substantiates the principles of the mechanism of the investment resources involvement in order to introduce innovations at enterprises in the context of digitalization using a resource-functional approach. The importance of attracting investment resources, which contributes to the modernization of production systems, the creation of a stable economic field of development of economic entities, is justified. The expediency of application of the resource-functional approach on research of the mechanism of attraction of investment resources for introduction of innovations at the enterprises in the conditions of digitalization is proved. The investment process is presented in the form of a chain of interdependent processes which include: attraction of investment resources, investments, increase of investment value, profit. It is proved that the mechanism of attracting investment resources for the introduction of innovations in enterprises in the context of digitalization cannot be considered in isolation from the process, due to the fact that the mechanism is aimed at performing specific functions. The functions of the mechanism include management, complex, coordination, monitoring, performance and control functions. Functions of the mechanism of attraction of investment resources for introduction of innovations at the enterprises in the conditions of digitalization are caused by the purposes of attraction of investment resources for innovative development; the presence of an objective nature; relative independence and homogeneity; implementation of functions in the process of investing in innovative activities of the enterprise.