• Korean Management Science Review
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• v.21 no.1
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• pp.57-76
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• 2004

The development of informational technology has lead to a sharp change in not only the existing way of operations and management, but the way of human life or thinking as well. Those shifts of the paradigm in information technology have also affected Individuals to the organizational structure. A series of unexpected problems was, however, accompanied by the advance in informational technology, which had broaden its own area of application. Those problems include the losses of property or data the malfunction of systems and their wastefulness would result in, continuous increases in computer crimes, reliability and efficiency of the functional process with the development of information systems, such as the processing problems of inaccurate data, economical issues, and subjects related to safety, as interruptions of privacy, which would result from lots of one's exposure to the drains of personal information. Accordingly, Auditors' roles of information systems, for now, is more important than anything else in that they are responsible for the objective assessment of relevance and effectiveness of internal control systems under the environment of information systems. The objective of the study is, so as to obtain safety of information systems： First, to provide data to line-design internal control systems after finding internal control factors to prevent and eliminate the risks of information systems. Second, to evaluate the priorities of internal control factors with their effective management being considered as the key to settle the problems of risks of information systems. Third, to discriminate what factors affect In evaluating the relative degrees of Importance of internal control factors.

• Journal of Mechanical Science and Technology
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• v.19 no.8
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• pp.1554-1567
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• 2005

When multiple robotics systems with several sub-chains grasp a common object, the inherent force redundancy provides a chance of utilizing internal loading. Analysis of grasping space based internal loading is proposed in this work since this method facilitates understanding the physical meaning of internal loadings in some applications, as compared to usual operational space based approach. Investigation of the internal loading for a triple manipulator has been few as ,compared to a dual manipulator. In this paper, types of the internal loading for dual and triple manipulator systems are investigated by using the reduced row echelon method to analyze the null space of those systems. No internal loading condition is derived and several load distribution schemes are compared through simulation. Furthermore, it is shown that the proposed scheme based on grasping space is applicable to analysis of special cases such as three-fingered and three-legged robots having a point contact with the grasped object or ground.

• Proceedings of the Korean Society for Noise and Vibration Engineering Conference
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• 2001.11b
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• pp.838-843
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• 2001

Internal damping plays an important role in some rotor dynamic systems with the use of various materials for shafts, for example, composite material. However, although the effects of internal damping have been investigated for a couple of decades, there are several different internal damping models in use, none of which are accepted as the most reliable model. The purpose of this paper is to compare the results of dynamic analysis of rotor systems with several different internal damping models. The exact dynamic element method is used to formulate and analyze the problem. The simulation results provided in this paper may be useful for the dynamic analysis of high rotor systems subject to significant internal damping.

• Journal of Biosystems Engineering
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• v.28 no.2
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• pp.157-166
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• 2003

The purpose of this study is to characterize the internal physical properties of fresh Korean ginsengs (Panax ginseng C.A. Meyer) through a magnetic resonance imaging (MRI) technique. Current external visual inspection cannot determine internal quality of ginsengs successfully. Relaxation time constants, T$_1$ and T$_2$*, were obtained from a series of MR images. Calculated Ti values were varied with different physiological states of ginseng tissues. Internal imaging information was obtained nondestructively from fresh ginsengs. One- and two-dimensional image analyses were performed. One-dimensional image analysis showed a potential of age identification of ginsengs rapidly. Internal quality of normal and abnormal ginsengs was evaluated using two-dimensional MR images. Various types of internal defects such as internal cavity and rotten spot were visualized clearly. The MRI technique had a feasibility to detect internal defects of fresh ginsengs effectively.

• Journal of Distribution Science
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• v.18 no.9
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• pp.5-11
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• 2020

Purpose: We sought to investigate the operation status of internal accounting control systems in the distribution and service industries and verify whether investing in internal accounting personnel significantly influences the quality of the companies' financial reporting. Research design, data and methodology: We identified descriptive statistics and performed a univariate analysis. Furthermore, a regression analysis verified the impact of investing in internal accounting personnel on the absolute value of discretionary accruals, a proxy for financial reporting quality. Results: Distribution and service companies allocated a significantly higher number of accountants to their internal accounting control systems than companies in other industries. We also confirmed that the absolute value of discretionary accruals significantly decreased as the average working experience of internal accounting personnel in distribution and service companies, in months, increased. Conclusions: In this study, we confirmed that distribution and service companies are devoting efforts to establishing internal accounting control systems and found that financial reporting quality is more effectively controlled as companies allocate more experienced personnel in their internal accounting control system.

• The Journal of Korean Academy of Prosthodontics
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• v.46 no.3
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• pp.246-254
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• 2008

STATEMENT OF PROBLEM: The cast abutment has advantages of overcoming angulation problem and esthetic problem. However, when a gold-machined UCLA abutment undergoes casting, the abutment surfaces in contact with the implant may change. PURPOSE: The purpose of this study was to compare the detorque values of prefabricated machined abutments with gold-premachined cast-on UCLA abutments before and after casting in two types of internal implant-abutment connection systems: (1) internal hexagonal joint, (2) internal octagonal joint. Furthermore, the detorque values of two implant-abutment connection systems were compared. MATERIALS AND METHODS: Twenty internal hexagonal implants with an 11-degree taper and twenty internal octagonal implants with an 8-degree taper were acquired. Ten prefabricated titanium abutments and ten gold-premachined UCLA abutments were used for each systems. Each abutment was torqued to 30 N㎝ according to the manufacturer's instructions and detorque value was recorded. The detorque values were measured once more, after casting with gold alloy for UCLA abutment, and preparation for titanium abutments. Group means were calculated and compared using independent t-test and paired t-test (${\alpha}$=0.05). RESULTS: The results were as follows: 1. The detorque values between titanium abutments and UCLA-type abutments showed significant differences in internal octagonal implants (P<0.05), not in internal hexagonal implants (P>0.05). 2. In comparison of internal hexagonal and octagonal implants, the detorque values of titanium abutments had significant differences between two connection systems on the initial analysis (P<0.05), not on the second analysis (P>0.05) and the detorque values of UCLA-type abutments were not significantly different between two connection systems (P>0.05). 3. The detorque values of titanium abutments and UCLA-type abutments decreased significantly on the second analysis than the initial analysis in internal hexagonal implants (P<0.05), not in internal octagonal implants (P>0.05). CONCLUSION: Casting procedures of UCLA-type abutments had no significant effect on screw loosening in internal implant-abutment connection systems, and UCLA-type abutments showed higher detorque values than titanium abutments in internal octagonal implants.

• The Journal of Industrial Distribution & Business
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• v.10 no.12
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• pp.35-42
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• 2019

Purpose : This study examines The impact of human resource investment in internal control on stock price crash risk. Effective internal control ensures that information provided is complete and accurate, financial statements are reliable. By overseeing management, internal control systems can reduce agency costs between management and outside parties. In Korea, firms have to disclose information about internal control systems. The working experience of human resources in internal control systems is also provided for interested parties. If a firm hires more experienced internal control personnel, it can better facilitate the disclosure of information. Prior studies reported that information asymmetry between managers and investors increases future stock price crash risk. Therefore, the longer working experience internal control personnel have, the lower probability stock crashes have. Research design, data and methodology : This study analyzed the association between the working experience of internal control personnel and crash risk using regression analysis on KOSPI listed companies for fiscal years 2016 through 2017. The sample consists of 1,034 firm-years of non-financial firms whose fiscal year end on December 31. Career spanning data of internal control personnel was collected from internal control reports. The professionalism(IC_EXP) was measured as the logarithm of the average working experience of internal control personnel in months. Negative conditional skewness(NSKEW) and down-to-up volatility (DUVOL) are used to measure firm-specific crash risk. Both measures are based on firm-specific weekly returns derived from the expanded market model. Results : We find that work experience in internal control environment is negatively related to stock price crashes. Specifically, skewness(NSKEW) and volatility (DUVOL) are reduced when firms have longer tenure of human resources in internal control division. The results imply that firms with experienced internal control personnel are less likely to experience stock price crashes. Conclusions : Stock price crashes occur when investors realize that stock prices have been inflated due to information asymmetry. There is a learning effect when internal control processes are done repetitively. Thus, firms with more experienced internal control personnel could manage their internal control more effectively. The results of this study suggest that firms could decrease information asymmetry by investing in human resources for their internal control system.

• Proceedings of the KIEE Conference
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• 2006.10c
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• pp.108-110
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• 2006

This paper deals with a tracking problem for nonlinear systems using its T-S fuzzy model and internal model. We extend the internal model of linear systems to an internal model of T-S fuzzy systems to accompany with state error of zero. A sufficient condition of the existence of a tracking controller for T-S fuzzy systems is expressed by linear matrix inequalities. A system of inverted pendulum on cart is illustrated to verify our method.

• Journal of Families and Better Life
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• v.25 no.5
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• pp.47-63
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• 2007

The purpose of this study was to verify the effectiveness of an internal family systems therapy program aimed at increasing ego-identity of middle-aged women. The objectives of this program were for middle-aged women to differentiate the self of internal systems, to identify constraints impinging on an individual part, to release constraints impinging on an individual part, to harmonize the internal family, and to enhance ego-identity. 31 middle-aged women ranged in age from 40 to 60. Two groups were identified as equivalents for the study in the pre-test. The program of this experimental group was implemented twice a week for 120 minutes per each session over a 6-week period. The pre-test(Aug. 29. 2006), the post-test(Oct. 20. 2006) and the follow-up test(Nov. 20. 2006) were implemented in order to verify the effectiveness of the programs. The participants who were absent more than three times in the program were excluded from the post-test and follow-up test. Eventually, the data in 31 persons(15 for the internal family systems therapy, 16 for the control group) were analyze to verify the effectiveness of the program. The instruments used in the study were the ego-identity scale. The data were analyzed using repeated measures ANOVA, simple main effect, post-hoc t-test, means and standard deviations. And the program was from Sep. 5. to Oct. 20. 2006. The findings of the study were as follows: The internal family systems therapy program had significant effects on enhancing the ego-identity. There was a large increase of the ego-identity in the intervention group, compared with control group at post treatment and follow-up after 1 month which indicated the continuity of intervention effect. However, in the control group, there were no changes according to the time.

• Journal of the Korean Home Economics Association
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• v.44 no.12
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• pp.155-165
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• 2006

The purpose of this study was to analyse the factor of the variables that contributed to the ego-identity of middle-aged women. The subjects were 751 middle-aged women whose age was from 40 to 60 years old. The instruments used in the study were the assessments of ego-identity, self-differentiation, and internal systems. The data were analysed by using pearson correlation and hierarchical multiple regression. The findings were as follows; (1) In the result of the analysis about relationships with ego-identity, the ego-identity was positively correlated with self-differentiation and the self of internal systems and negatively correlated with the parts of internal systems; (2) Predictors of ego-identity of the middle-aged women ordered occupation type, the level of education, cognitive-emotional function, self integration, family projection process, self, pleasing/abandoned part, and self-harming part. Based on these results, the recommendations for the future research in this area were discussed.