• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.32 no.2
• /
• pp.21-28
• /
• 2009

This research made an actual study of the Internal Control Systems on medium and small business company located on Gumi industry area. From this study, we learned that work scope, approval procedure and proof documents are well prepared, but some problem of the lack of communication has arose and it should be more complementary. Findings from this study show that the materials and purchasing processes are generally well-operated, but the information-sharing and training related to materials code are still insufficient and require more complementary systems.

• Management & Information Systems Review
• /
• v.15
• /
• pp.147-164
• /
• 2004

The purpose of this paper is on employees as internal customers and the critical role this group plays in the delivery of quality results. The set up of research model for verification was as follows. The research model was drawn as internal service quality level $\Rightarrow$ internal customer satisfaction $\Rightarrow$ enterprise outcome. Then, two hypotheses were established to the research model. Through the factor analysis and multiple regression analysis, the results are as follows. First, internal service quality level turned out to be affected indirectly through internal customers' satisfaction rather than a direct factor to affect the enterprise outcome. Second, internal customers' satisfaction was proved to be the most important factor for the enterprise outcome as ti was the intimate factor precedent to the enterprise outcome. However, there could be a variation of response according to the personal circumstances of respondents since the respondents were from different enterprises and consisted various job positions and age group. Namely it included a limitation of rather unaccurate resulting values because the transverse methods were performed for convenience though it needed a longitudinal research to accomplish the general purpose of this study.

• Journal of the Korea Society of Computer and Information
• /
• v.20 no.8
• /
• pp.35-43
• /
• 2015

Recently, internal information leaks is increasing rapidly by internal employees and authorized outsourcing personnel. In this paper, we propose a method to integrate internal control systems like system access control system and Digital Rights Managements and so on through expansion model of SIEM(Security Information Event Management system). this model performs a analysis step of security event link type and validation process. It develops unit scenarios to react illegal acts for personal information processing system and acts to bypass the internal security system through 5W1H view. It has a feature that derives systematic integration scenarios by integrating unit scenarios. we integrated internal control systems like access control system and Digital Rights Managements and so on through expansion model of Security Information Event Management system to defend leakage of internal information and customer information. We compared existing defense system with the case of the expansion model construction. It shows that expanding SIEM was more effectively.

• The Journal of Information Systems
• /
• v.14 no.1
• /
• pp.107-124
• /
• 2005

ERP systems are comprehensive sorfware packages that seek to integrate the complete range of lbusiness processes and functions in order to present a heuristic perspectives of a firm from a single information and information technlogy architecture. The ERP systems have delicate internal controls with built-in devices. It is known that the delicate internal controls help to enhance the accounting transparency. We empirically investigate the relationship between the ERP systems inplementations and an accounting transparency. In order to measure the accounting transparency differences, we compare the ERP systems implementation firms with firms which did not implement the ERP systems by 6 financial ratios (accruals, net profit margin, operation cash folo to sales, total debt to equity, accounts receivable changes, assets quality). Data are collecte from 135 firms implemented the ERP systems and 135 firms non-implemented the systems (the firms listed in the Korea Stock Exchange). We analyze financial statements from 270 firms for the period 2001-2003 to ezamine the 6 financial ratios differences. The results of 810 firms analyses over the 3-year period indicate that the ERP systems implementation firms show the statistically significant differences in the accrual ratio, the net profit margin ratio, operating cash flow to sales ratio, and total debt to equity ratio from the ERP systems non-implementation firms. But there is statistically no differences between the two groups for accounts receivable changes to sales ratio and assets quality.

• Ocean Systems Engineering
• /
• v.5 no.4
• /
• pp.261-277
• /
• 2015

Internal solitary waves occur due to density stratification and are nonlinear in nature. These waves have been observed in many parts of the world including the South China Sea, Andaman Sea and Sulu Sea. Their effect on floating systems has been an emerging field of interest and recent offshore developments in the South China Sea where several offshore oil and gas discoveries are located have confirmed adverse effects including large platform motions and riser system damage. A valid numerical model conforming to the physics of internal waves is implemented in this paper and the effect on a spar platform is studied. The physics of internal waves is modeled by the Korteweg-de Vries (KdV) equation, which has a general solution involving Jacobian elliptical functions. The effects of vertical density stratification are captured by solving the Taylor Goldstein equation. Fully coupled time domain analyses are conducted to estimate the effect of internal waves on a typical truss spar, which is configured to South China Sea development requirements and environmental conditions. The hull, moorings and risers are considered as an integrated system and the platform global motions are analyzed. The study could be useful for future guidance and development of offshore systems in the South China Sea and other areas where the internal wave phenomenon is prominent.

• The Journal of Economics, Marketing and Management
• /
• v.3 no.1
• /
• pp.33-39
• /
• 2015

Managers are always trying to be the best internal controls in their organizations copper approximate because they know that be effective internal control over previous systems, to fulfill the mission of the organization and minimize unexpected events will be extremely difficult. On the other hand, the existence of internal controls to increase efficiency, reduce head loss, assets and achieving a reasonable assurance of the reliability of financial statements and compliance with laws and regulations will be. Internal control, not an event, but a series of operations and activities on the basis of output. Internal controls help to achieve the goal of minimizing the problems of implementing appropriate internal controls. Internal control is an integral component of corporate governance that will provide reasonable assurance of achieving the organization's objectives. preventing, detecting errors and fraud goes to work. Responsibility for the prevention and detection of fraud and error in the public sector is the responsibility of managers. Managers of internal control and consistently applying appropriate accounting systems, this responsibility will play (Lin et al., 2011). Since the public sector organizations differ from each other, thus establishing internal controls cant be the same for all organizations and agencies of the public sector. Establish specific controls on each system to factors such as size, type of operation and organizational goals that the system is designed, it depends. On the other hand, rapid advances in information technology, the need to update internal control guidelines in relation to Create a new computer system so as to ensure that the activities of managers and effective control Should be updated if necessary.

• 제어로봇시스템학회:학술대회논문집
• /
• 2003.10a
• /
• pp.1603-1608
• /
• 2003

Multiple robotics systems with several sub-chains have a characteristic that grasp a common object with internal loading not to loose the grip. The investigation for the internal loading of a triple manipulator has been few as compared to a dual manipulator. In this paper, type of the internal loading for a triple manipulator system is investigated through analysis of the null space of the system. Several types of the internal loading are shown for general planar and spatial type triple robots, which rigidly grasp the common object. The general scheme is applied to analysis of the internal loading for the three-fingered and three-legged robots having a point contact with the grasped object.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
• /
• v.14 no.7
• /
• pp.531-542
• /
• 2002

Transcritical$CO_2$ systems are under consideration for use as residential/mobile air conditioners. In these systems, an internal heat exchanger is usually adopted to improve both capacity and/or COP of the $CO_2$ system in lower operating pressure range of gas cooler. A program has been developed to analyse the performance of internal heat exchangers using the section-by-section method. The internal heat exchanger of coaxial configuration is first analyzed and fairly good agreements with the data are obtained, And then the internal heat exchanger of multiple circular coil configuration has been investigated. The results obtained from the parametric study provide the guidelines for the initial design and manufacturing concepts of the internal heat exchanger in transcritical $CO_2$ system. Further studies are necessary to develop the heat transfer correlations of carbon dioxide in the tubes to obtain more accurate results.

• Journal of Korean Society for Quality Management
• /
• v.51 no.4
• /
• pp.633-642
• /
• 2023

Purpose: The variation of the internal diameters of gun barrel incurs a lot of reworks in gun barrel manufacturing process and the significant quality problem of gun barrel. And it is likely to stem from the current measurement system for the internal diameter of gun barrel and the related manufacturing process as well. The purpose of this study is to improve the gun barrel manufacturing process through improving measurement system. Methods: The improved measurement system using laser can measure the internal diameters of gun barrel more accurately, and the properly adjusted honing process reduces the variation of internal diameters of gun barrel. Results: Comparing the mean square error of internal diameters for 6 gun barrels measured before and after process improvement shows that the variation of gun barrel internal diameters was significantly reduced after the process improvement. Conclusion: The introduction of improved measurement system for the internal diameters of gun barrel and the adjustment of related honing process results in the reduction of reworks of gun barrels and their internal diameter variations.

• Ocean Systems Engineering
• /
• v.3 no.4
• /
• pp.309-325
• /
• 2013

Ocean Thermal Energy Conversion (OTEC) systems utilize the temperature difference between the surface water and deep ocean water to generate electrical energy. In addition to ocean surface waves, wind and current, in certain locations like the Andaman Sea, Sulu Sea and the South China Sea the presence of strong internal waves may become a concern in floating OTEC system design. The current paper focuses on studying the dependence of the CWP hydrodynamic drag on relative velocity of the flow around the pipe, the effect of drag amplification due to vortex induced vibrations and the influence of internal waves on the floating semi and the cold water pipe integrated OTEC system. Two CWP sizes are modeled; the 4m diameter pipe represents a small scale prototype and the 10m diameter pipe represents a full commercial size CWP. are considered in the study.