• Title/Summary/Keyword: supervisory

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A Development on Deep Learning-based Detecting Technology of Rebar Placement for Improving Building Supervision Efficiency (감리업무 효율성 향상을 위한 딥러닝 기반 철근배근 디텍팅 기술 개발)

  • Park, Jin-Hui;Kim, Tae-Hoon;Choo, Seung-Yeon
    • Journal of the Architectural Institute of Korea Planning & Design
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    • v.36 no.5
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    • pp.93-103
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    • 2020
  • The purpose of this study is to suggest a supervisory way to improve the efficiency of Building Supervision using Deep Learning, especially object detecting technology. Since the establishment of the Building Supervision system in Korea, it has been changed and improved many times systematically, but it is hard to find any improvement in terms of implementing methods. Therefore, the Supervision is until now the area where a lot of money, time and manpower are needed. This might give a room for superficial, formal and documentary supervision that could lead to faulty construction. This study suggests a way of Building Supervision which is more automatic and effective so that it can lead to save the time, effort and money. And the way is to detect the hoop-bars of a column and count the number of it automatically. For this study, we made a hoop-bar detecting network by transfor learnning of YOLOv2 network through MATLAB. Among many training experiments, relatively most accurate network was selected, and this network was able to detect rebar placement in building site pictures with the accuracy of 92.85% for similar images to those used in trainings, and 90% or more for new images at specific distance. It was also able to count the number of hoop-bars. The result showed the possibility of automatic Building Supervision and its efficiency improvement.

Antecedents of Disclosure on Internal Control and Earnings Management

  • ZULFIKAR, Rudi;MILLATINA, Firda;MUKHTAR, Mukhtar;ASTUTI, Kurniasih Dwi;ISMAIL, Tubagus;MEUTIA, Meutia;FAZRI, Edward
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.3
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    • pp.391-397
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    • 2021
  • This study examines the effect of independent commissioners and the Audit Committee on internal control disclosure and its implications for earnings management in the banking industry listed on the Indonesia Stock Exchange for the period 2016-2018. In this study, a purposive sampling technique was used, combined with two multiple regression analysis models. The final sample for this study comprised 30 companies over the three years of observation, such that there were 90 observations in total. This study indicates that independent commissioners, as measured by their composition, do not affect the disclosure of internal control. However, as measured by the number of members, the Audit Committee had a positive effect on internal control disclosures. This study also indicates that the disclosure of internal control as measured by the Internal Control Disclosure index affects reducing the negative practice of earnings management. This study proves that the Audit Committee's role is very dominant in assisting the Board of Commissioners in supervising internal control. This has implications for reducing earnings management practices. However, the Independent Commissioner's role in the Indonesian banking industry has not been optimal in carrying out the supervisory function in this study.

The Role of Accounting Professionals and Stock Price Delay

  • RYU, Haeyoung;CHAE, Soo-Joon
    • The Journal of Industrial Distribution & Business
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    • v.11 no.12
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    • pp.39-45
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    • 2020
  • Purpose: The stock price delay phenomenon refers to a phenomenon in which stock prices do not immediately reflect corporate information and the reflection is delayed. A prior study reported that the stock price delay phenomenon appears strongly when the quality of corporate information is low (Callen, Khan, & Lu, 2013). The purpose of the internal accounting control system is to improve the reliability of accounting information. Specifically, the more professionals such as certified public accountants are placed in the internal accounting control system, the more information is prevented from being distorted, so the occurrence of stock price delay will decrease. Research design, data and methodology: In this study, companies listed on the securities market from 2012 to 2016 were selected as a sample to analyze whether the stock price delay phenomenon is alleviated as accounting experts are assigned to the internal accounting control system. The internal control personnel data were collected in the "Internal Accounting Control System Operation Report" attached to the business report of each company of the Financial Supervisory Service's Electronic Disclosure System(DART). The measurement method of the stock price delay phenomenon was referred to the study of Hou and Moskowitz (2005). The final sample used in the study is 2,641 firm-years. Results: It was found that companies with certified accountants in the internal accounting control system alleviate the stock price delay phenomenon. This result can be interpreted as increasing the speed at which corporate information is reflected in the stock price by improving the reliability of information disclosed in the market by the placement of experts in the system. Conclusions: The results of this study suggest that accounting professionals assigned to the internal accounting control system are playing a positive role in providing high-quality information to the market. In this study, focusing on the fact that the speed at which corporate information is reflected in the stock price is very important for the stakeholders in the capital market, we find that having a certified public accountant in the internal accounting control system alleviates the stock price delay phenomenon.

A Study on the Secure Plan of Security in SCADA Systems (SCADA 시스템의 안전성 확보방안에 관한 연구)

  • Kim, Young-Jin;Lee, Jung-Hyun;Lim, Jong-In
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.19 no.6
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    • pp.145-152
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    • 2009
  • SCADA(Supervisory Control And Data Acquisition) systems are widely used for control and monitoring of critical infrastructures including electricity, gas and transportation. Any compromise in the security of SCADA systems could result in massive chaos and disaster at a national level if a malicious attacker takes the control of the system. Therefore, sound countermeasures must be provided when the SCADA systems are being developed as well as when they are being operated. Unlike general information processing system, SCADA systems have different service responses, communication protocols and network architectures and therefore a different approach should be applied to each SCADA systems that takes into consideration of each system's security characteristics and architectures. In addition, legal basis should be established to ensure the nationwide management of the systems security. This paper examines the vulnerabilites of SCADA systems and proposes action plans to protect the systems against cyber attacks.

Hsa_Circ_0001947/MiR-661/DOK7 Axis Restrains Non-Small Cell Lung Cancer Development

  • Bao, Yuyan;Yu, Yanjie;Hong, Bing;Lin, Zhenjian;Qi, Guoli;Zhou, Jie;Liu, Kaiping;Zhang, Xiaomin
    • Journal of Microbiology and Biotechnology
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    • v.31 no.11
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    • pp.1508-1518
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    • 2021
  • Hsa_circ_0001947 is associated with multiple cancers, but its function in non-small cell lung cancer (NSCLC) is ambiguous and needs further research. The targeting relationship among circ_0001947, miR-661, and downstream of tyrosine kinase 7 (DOK7) was predicted by database and further verified by dual-luciferase reporter assay, while their expressions in cancer tissues and cells were detected by quantitative real-time polymerase chain reaction (qRT-PCR). After transfection, cell biological behaviors and expressions of miRNAs, miR-661 and DOK7 were determined by cell function experiments and qRT-PCR, respectively. Circ_0001947 was low-expressed in NSCLC tissues and cells. Circ_0001947 knockdown intensified cell viability and proliferation, induced cell cycle arrest at S phase, suppressed apoptosis and evidently enhanced miR-510, miR-587, miR-661 and miR-942 levels, while circ_0001947 overexpression did the opposite. MiR-661 was a target gene of circ_0001947 that participated in the regulation of circ_0001947 on cell biological behaviors. Furthermore, DOK7, the target gene of miR-661, partly participated in the regulation of miR-661 on cell viability. Hsa_circ_0001947 acts as a sponge of miR-661 to repress NSCLC development by elevating the expression of DOK7.

Effect of Occupational Safety and Health-related Communication in Manufacturing Industry on Safety and Health Management Level - The Number of Supervisors as Mediating Factor - (제조업의 산업안전보건 관련 의사소통이 안전보건경영 수준에 미치는 영향 - 관리감독자 인원의 매개효과를 중심으로 -)

  • Kim, You-ri;Lee, Si-young;Chen, Mee-hye;Park, Ji-young;Lim, Mi sun;Lee, Jin-a;Jung, Hye-sun
    • Journal of Korean Society of Occupational and Environmental Hygiene
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    • v.31 no.4
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    • pp.494-502
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    • 2021
  • Objectives: The purpose of this study is to identify the general characteristics of manufacturing workplaces and the characteristics of safety and health organizations, and to determine the impact of safety and health-related communication within these organizations mediated by supervisory safety and health management personnel. Methods: This study is based on the Korea Occupational Safety and Health Agency's 2018 Occupational Safety and Health data targeting 1,486 manufacturing sites. Data were analyzed using descriptive statistics, t-test and ANOVA, and mediator variable regression analysis using SPSS 25.0. Results: The average score on communication levels related to safety and health was 11.20 out of 15. The average score of the safety and health management level was 31.04 out of 40. As a result of mediation regression analysis, it was found that safety and health-related communication had an effect on the safety and health management level (𝛽=0.434), and the number of safety and health supervisors was found to mediate the effect of this variable (𝛽=0.069). Conclusions: The level of safety and health-related communication affects the level of health and safety management, and the number of supervisors mediates this influence. Therefore, the role of the supervisor is important in safety and health communication. It is expected that the level of safety and health management can be improved through management and supervisors.

The Relationship between the National Pension Service's Shareholding and Dividend Propensity: Focus on the Changes since the Stewardship Code. (국민연금의 지분율과 기업 배당성향 간의 관계: 스튜어드십 코드 도입 이후 변화를 중심으로)

  • Won, Sang-Hee;Chun, Bong-Geul
    • Asia-Pacific Journal of Business
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    • v.12 no.3
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    • pp.329-342
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    • 2021
  • Purpose - The purpose of this study is to analyze the effect of investment by the National Pension Service, which has a high share as a single fund, on the dividend payout ratio. Design/methodology/approach - This study secured a share through DART of the Financial Supervisory Service and disclosure of the National Pension Service. We also used a fixed-effects model and 2SLS to analyze the data. Findings - First, it was found that there was a possibility of conflicting interests among shareholders concerning the company's dividend payment policy. Second, in the range of 3% to 4.9% of the National Pension Service shareholding, an additional increase in the holding ratio was found to have a positive (+) effect on the dividend rate. Third, after the introduction of the Stewardship Code, it was found that the increase in ownership of the fund had a positive (+) effect on the company's dividend payout ratio, regardless of the share ratio range. Moreover, the relationship between the fund ownership and the dividend payout ratio showed a clear positive relationship when free cash flow was high along investment opportunities were low. Research implications or Originality - First, This study included less than 5% of the share in the analysis. Second, We used the recent changes in fund shareholder activities. Third, We tested an instrumental variable to confirm the relationship between the National Pension Service share and the dividend ratio.

A Study on the Data-Based Organizational Capabilities by Convergence Capabilities Level of Public Data (공공데이터 융합역량 수준에 따른 데이터 기반 조직 역량의 연구)

  • Jung, Byoungho;Joo, Hyungkun
    • Journal of Korea Society of Digital Industry and Information Management
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    • v.18 no.4
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    • pp.97-110
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    • 2022
  • The purpose of this study is to analyze the level of public data convergence capabilities of administrative organizations and to explore important variables in data-based organizational capabilities. The theoretical background was summarized on public data and use activation, joint use, convergence, administrative organization, and convergence constraints. These contents were explained Public Data Act, the Electronic Government Act, and the Data-Based Administrative Act. The research model was set as the data-based organizational capabilities effect by a data-based administrative capability, public data operation capabilities, and public data operation constraints. It was also set whether there is a capabilities difference data-based on an organizational operation by the level of data convergence capabilities. This study analysis was conducted with hierarchical cluster analysis and multiple regression analysis. As the research result, First, hierarchical cluster analysis was classified into three groups. It was classified into a group that uses only public data and structured data, a group that uses public data on both structured and unstructured data, and a group that uses both public and private data. Second, the critical variables of data-based organizational operation capabilities were found in the data-based administrative planning and administrative technology, the supervisory organizations and technical systems by public data convergence, and the data sharing and market transaction constraints. Finally, the essential independent variables on data-based organizational competencies differ by group. This study contributed. As a theoretical implication, this research is updated on management information systems by explaining the Public Data Act, the Electronic Government Act, and the Data-Based Administrative Act. As a practical implication, the activity reinforcement of public data should be promoting the establishment of data standardization and search convenience and elimination of the lukewarm attitudes and Selfishness behavior for data sharing.

A Study on the Mobilization of Prisoners in the Late Wartime Period (1943~1945) -with a focus on the National Protection Corps of Prisoners- (태평양전쟁 말기의 수인(囚人) 동원 연구(1943~1945) -형무소 보국대를 중심으로-)

  • Lee, Jong-Min
    • The Journal of Korean-Japanese National Studies
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    • no.33
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    • pp.67-111
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    • 2017
  • This article aims to shed light on the wartime labor mobilization of prisoners on a large scale in/across colonial Korea and beyond during the late wartime period. More specifically, this article reveals the logic and mode of mobilization, and sorts out nationwide mobilization cases in colonial Korea. To this end, this article draws on documents and magazines published by the criminal administration of the Japanese Government-General of Korea, as well as the memoirs of prisoners and prison staff including prison administrators and prison chaplains. With the onset of the wartime system, the labor work in prisons centered on the production of military supplies. In 1943, the labor mobilization began to organize the National Protection Corps and dispatch them to remote workplaces. For example, at the requests of the military, prisoners were selected and sent to Hainan Island, while others were sent to military factories and mining fields in the northern part of the country. The authorities specified and adjusted the criteria for imprisonment based on education, physical strength, and other physical and mental conditions. Unconverted ideological offenders were excluded from the mobilization, and instead put under separate control. In preparation for mobilization, the prisoners trained in military drills, received Japanese language education, and underwent assimilation as imperial subjects through the preaching in prison. In order to induce prisoners to volunteer, a legislation system based on the shortening of the prison terms, including the parole system, was also promoted under the wartime system. As a result, prisoners were forced to work harder and faster even under the lowest of wages, poor food and poor housing conditions, and they also filled vacancies in managerial positions by serving as supervisory assistants. The reward system for them, however, did not function properly towards the end of the war, and the number of escapes and infectious outbreaks, as well as mortality rates rapidly increased under the harsh conditions.

A Study on the Influencing Factors of Globalization of Chinese Public Enterprises (중국 공기업의 세계화 영향 요인에 관한 연구)

  • Xie Li;Tae-Hyoung Mun
    • Journal of Industrial Convergence
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    • v.20 no.12
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    • pp.145-153
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    • 2022
  • This study is an empirical analysis of the major factors influencing the globalization level of Chinese public enterprises. Based on previous research, we conducted a regression analysis using the transnational index as a dependent variable and export tax refund, exchange rate, human resources, innovation ability, asset management ability, loan ability, corporate development stage, global deployment ability, etc. as independent variables. As a result of the empirical analysis of this study, it was found that export refund (E_tax) and exchange rate (E_rate) have a statistically significant effect on the external influencing factors of globalization. Human resource capabilities (Edu, O_hunan), innovation capability (R&D), and financing capability (Finance) were found to be important internal influencing factors for the globalization of public enterprises. The role of the government in establishing the strategy of SOEs should be maintained at the level of guidance and it should provide guidance so that the autonomy of SOEs is not restricted as the role of the government is separated from the government's compulsory management and supervisory functions, leading to excessively compulsory management.