• The Journal of Information Systems
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• v.18 no.4
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• pp.41-57
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• 2009

Although financial information is a great influence upon determining of the group which use them, detection of management fraud and earning manipulation is a difficult task using normal audit procedures and corporate credit evaluation processes, due to the shortage of knowledge concerning the characteristics of management fraud, and the limitation of time and cost. These limitations suggest the need of systemic process for !he effective risk of earning manipulation for credit evaluators, external auditors, financial analysts, and regulators. Moot researches on management fraud have examined how various characteristics of the company's management features affect the occurrence of corporate fraud. This study examines financial characteristics of companies engaged in fraudulent financial reporting and suggests a model and system for detecting GAAP violations to improve reliability of accounting information and transparency of their management. Since the detection of management fraud has limited proven theory, this study used the detecting method of outlier(upper, and lower bound) financial ratio, as a real-field application. The strength of outlier detecting method is its use of easiness and understandability. In the suggested model, 14 variables of the 7 useful variable categories among the 76 financial ratio variables are examined through the distribution analysis as possible indicators of fraudulent financial statements accounts. The developed model from these variables show a 80.82% of hit ratio for the holdout sample. This model was developed as a financial outlier detecting system for a financial institution. External auditors, financial analysts, regulators, and other users of financial statements might use this model to pre-screen potential earnings manipulators in the credit evaluation system. Especially, this model will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings and to improve the quality of financial statements.

• Journal of the East Asian Society of Dietary Life
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• v.16 no.3
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• pp.371-376
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• 2006

The purpose of this study was to investigate the quality characteristics of Bokbunja-Pyun, using various levels of Rubi fruit juice (0%, 4%, 6% and 8%). The chemical composition and physical characteristics of Bokbunja and Bokbunja-Pyun were analyzed and sensory evaluation was conducted. The statistical data analyses were completed using the SPSS program. The chemical components of Bokbunja were moisture 89.2%, sweetness 9.8 Brix%, pH 3.77, citric acid 8.98%, and vitamin C 26mg. The L-value of Bokbunja-Pyun was significantly decreased (p<0.001), but a- and b-values were increased with increasing Rubi fruit juice content (p<0.001). Among the mechanical characteristic, the hardness was the highest on R2 ($470{\pm}82.67$), the adhesiveness on R3 ($-5.00{\pm}1.0$), the cohesiveness on R4 ($99.22{\pm}6.95$) and the gumminess on R1 ($167.9{\pm}49.8$). The springiness was notsignificantly different between these groups. From the sensory evaluation, appearance, hardness, and flavor showed no significant variation, but transparency, elasticity, and overall quality were significantly different between the test groups. It was concluded that the optimum content of added of Rubi fruit juice was 6%, in proportion to the total weight.

• The Research Journal of the Costume Culture
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• v.22 no.2
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• pp.209-224
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• 2014

This study aims to compare the ease of shirt patterns in the men's wear market that have been constantly developing, and to analyze the fitness and appearance through the 3D virtual try-on system. The study selected three industrial patterns and two educational materials of classic-fit and slim-fit shirts for a total of ten items. The experiments involved virtual wearing, a stress contact point perspective map, and appearance evaluations. First, the ease differed significantly in the chest, waist, and sleeve cap height according to the patterns. Second, based on the stress, contact point, and transparency, there was ease in the order of Nam, D-brand, J-brand, Park, and S-brand in the classic-fit shirts while the order of D-brand, Nam, J-brand, Park, and S-brand resulted in the slim-fit shirts. Third, in the appearance evaluation, higher points resulted in the order of J-brand, Park, S-brand, D-brand, and Nam in both classic-fit and slim-fit. The results showed that proper ease differs greatly by shirt-fit and target age. Also, the shirts with more ease tended to be evaluated less favorably in the appearance evaluation. Based on the results, the study suggests that the proper ease in chest circumference is 18cm for the classic-fit shirts and 6 cm for the slim-fit shirts.

• Science of Emotion and Sensibility
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• v.13 no.3
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• pp.573-580
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• 2010

The earlier KANSEI evaluation had to choose not to overlap the opposite meaning of the words, had to choose that some figures are shown step by step and had to choose be prepared things in advance. However, The Study shows a method which visualizes the imprecise evaluations of human without choosing evaluation items which are not prepared figures. The program is used the way which is entered by hand-drawing that the subjects use the way to enter their subjective feelings about the evaluations presented by using the mouse or the graphics tablet. It is possible to express imprecise things about evaluations and the method of drawing is free. The program provides that we can express our thinking by drawing and there are a few limits and the prescribed standard. The area ratio of each circle is expressed as a pie chart and the area of circle what is drawn which is counted automatically at the same time. These things are possible not only to modify a transparency, a thickness of a line, a color and the area of circle what is drawn, but also to adjust the area of circle. The conceptual model is visualized that expresses something by hand-drawing such as a circle. The conceptual model has wide range of applications such as a personnel evaluation, a suffering evaluation and product evaluation. The program currently has been testing the effective of the program's possibilities which is used with the personnel appraisal tool of the nurses themselves who work in nurse support department where the St. Marianna University School of Medicine Hospital is. And also the program is proceeding with development to visualize the conceptual model by dynamic interfaces effectively and the program is applied such as KJ method and a program is used to express the kind of the patient's pain and its level.

• Journal of radiological science and technology
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• v.42 no.5
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• pp.365-371
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• 2019

We have developed and applied a diagnostic Multi-Leaf Collimator (MLC) to optimized the X-ray field in medical imaging and the usefulness evaluated through the fusion of infrared image and X-ray image acquired by infrared camera. The hand and skull radiography with multi-leaf collimator(MLC) showed significant area dose reductions of 22.9% and 31.3% compared to ARC and leakage dose was compliant with KS A 4732. Also scattering doses of 50 cm and 100 cm showed a significant decrease to confirm the usefulness of MLC. It was confirmed that the fusion of infrared images with an adjustable degree of transparency was possible in the X-ray images. Therefore, fusion of anatomical information with physiological convergence is expected to contribute and improvement of diagnostic ability. In addition, the feasibility of convergence X-ray imaging and DITI devices and the possibility of driving MLC with infrared images were confirmed.

• The Journal of Asian Finance, Economics and Business
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• v.6 no.3
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• pp.283-293
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• 2019

The purposes of the study are threefold: (1) develop key successful factors of blockchain platform for micro-enterprises based on Balanced Scorecard (BSC), (2) find out the correlation between the key successful factors of blockchain platform for micro-enterprises, and (3) understand the perception of micro-enterprise blockchain and the difference between theoretical guidance and practical application. This study combines Interpretative Structural Modeling Method, (ISM) and Decision-Making Trial and Evaluation Laboratory (DEMATEL) to analyze the causal relationships and hierarchical structures of the 12 key successful factors of blockchain platform for micro-enterprises and understand the correlation between factors. The 12 key successful factors developed based on the four perspectives of the Balanced Scorecard, and the questionnaire designs based on the concept of DEMATEL, and then analyzed data by DEMATEL and ISM methods to understand the correlation between key factors. The research results show that the key successful factors of blockchain platform for micro-enterprises include "brand equity", "security and anti-counterfeiting", "sales growth", "transparency and clear", "trust", "consensus mechanism", "traceability", "consistency", "tracking", "innovation management", "international", "organizational adaptation", in which consumer "trust" plays an important role. Micro-enterprises can use blockchain to expand the market, provide customers with better service quality, and bring sales growth to micro-enterprises.

• The Journal of Industrial Distribution & Business
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• v.14 no.9
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• pp.31-39
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• 2023

Purpose: Social media's increasing adoption and the development of digital technology have completely changed how businesses interact with their clients. The current study is to examine the impact of live broadcasts on consumers' perceptions and actions across a range of fresh food goods. Research design, data and methodology: The scrutiny relies on the existing peer-reviewed literature, which may prevent a comprehensive evaluation of some recent advancements in the subject. Despite these caveats, the outcomes of this scrutiny are anticipated to contribute significantly to our understanding of the effect of live broadcast marketing on consumers' propensity to make purchases. Results: Previous literature review clearly states that 'Live Broadcast of Fresh Food' to attract relevant customers should be followed: (1) Increased Product Transparency and Trust, (2) Enhanced Customer Engagement, (3) Impact on Customer's Perception of Product Quality, and (4) sense of urgency and scarcity. Conclusions: All in all, the study's advice for firms in the food industry to improve their marketing efforts through live broadcasts have important practical ramifications. Promoting openness and trust in the production process and with the audience boosts a brand's reliability. Customers are more likely to participate and feel more connected to a brand.

• Management Science and Financial Engineering
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• v.11 no.3
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• pp.79-93
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• 2005

Despite the fact that the sourcing process in B2B e-Marketplaces is one of the most important tasks, the evaluation and selection process of suppliers have been ad-hoc based and mainly dependent on the experience of sourcing managers' subjective knowledge. To remedy the problem, we developed a decision support System (called Wise - I) that helps sourcing managers evaluate suppliers in a more systematic way. The system reflects company's strategy and know-how by adopting company enforced weighted scores for different factors and employing a more scientific method of considering factors other than price and on-time delivery rate, utilizing the AHP method. This paper reports the effectiveness of the system as well as the detailed description of the system. To investigate the effectiveness of the system, we collected information through interview and questionnaire survey. The information was also augmented through the firm key index system, which monitors average delivery lead time and on-time delivery rate. The result indicates that the system leads to the efficiency of purchasing section and the transparency of buying process, therefore reduces delivery time and cost.

• International Journal of Computer Science & Network Security
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• v.23 no.5
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• pp.95-108
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• 2023

The technological revolution, also referred to as the Fourth Industrial Revolution, it embraced by government should transform the way governments serve their citizens. The growth of broadband in Africa is leapfrogging its technological development. And thus, many African governments will soon be able to offer quality e-Government services to their citizens. These technologically driven governments will be able to provide decision-makers with timeous information to make judgments that could influence policies. Proponents of e-Government believe that in the digital age, governments can use this information to reduce corruption and increase, accountability, transparency, efficiency, and public participation. e-Government service quality should ensure customer satisfaction. Although many studies have examined the role of e-Government and the quality of its services, few studies have examined the quality of e-Government services in terms of both supply and demand. This paper examines and reviews the academic-state-of-the-art on the factors that affect the quality of e-Government services from both perspectives. Utilizing both qualitative and quantitative methods for data gathering and analysis, a mixed methods research methodology was used.

• The Korean Journal of Emergency Medical Services
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• v.23 no.3
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• pp.41-51
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• 2019

Purpose: This dissertation is a descriptive research study analyzing the accuracy and reliability of the cardiopulmonary resuscitation (CPR) application developed in Korea. Methods: Two faculty members from the emergency medical services department and the emergency medicine department searched applications from July 1 to July 10, 2019 and selected a total of 13 applications. Twelve questions were assessed for information accuracy and three were assessed for reliability. In accordance with application types, the number and mean ± standard deviation were analyzed. The t-test was used to compare the accuracy of CPR information in accordance with information sources. Results: The results revealed the following errors: 7 cases (53.8%) identified the chest center lining from the nipple center-line as the chest pressure point; 5 cases (38.5%) did not provide information on the depth of 6 cm that should not be exceeded; and 4 cases (30.8%) did not provide advise to check respiration. When the CPR information sources were included, the information accuracy score was high; a significant difference was observed (p=.035). Conclusion: In the case of applications providing medical information regarding CPR, it is necessary to provide at least authoritarian, sources of information, and author transparency as well as continuous effort and attention.