• Journal of Families and Better Life
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• v.19 no.1
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• pp.269-281
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• 2001

The aims of this study is to investigate the trend of the attitude and behavior toward the inheritance of asset and ancestral rites among urban families. The aged were selected out of the continuing education center in Seoul for questionnaires to figure out the subjects above. The main results of this study are as follows: 1. For the attitude toward the inheritance of ancestral rites, it was positive for the eldest son or the one who inherited much asset or the religious organization to perform the ancestral rites. But it was negative for the married daughter or the adopted son to hold the ancestral rites. 2. For the inheritance behaviour of the ancestral rites, it is not common for the eldest son to inherit ancestral rites but common to perform it. 3. In the group who are positive to donate their property to society, it is common not to prefer the eldest son in inheriting property. In the group who are positive about preferring the eldest son in inheriting property, they preferred the eldest son in succession to an asset. 4. Most of sons, especially the eldest son, were preferred in inheriting asset and ancestral rites. And they were much more preferred in inheriting ancestral rites than asset.

• The KIPS Transactions:PartA
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• v.9A no.4
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• pp.615-620
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• 2002

SCRM is international standard for sharing and reusing of learning contents as unit of SCO. But when we want to reuse this learning content by modifying a portion of it in similar knowledge domain, there is a problem that modification of original content has to be made. This paper suggests I-SCO model that enables to develop inheritable contents to solve this problem. The I-SCO model increases the reusability of contents based on SCORM by means of supporting inheritance that includes overloading and overriding. In this paper, we design and implement the I-SCO model, and execute on the runtime environment which is distributed by ADL. This experimentation shows the inheritability of contents and proves the validity of I-SCO model.

• Proceedings of the Korean Institute of Intelligent Systems Conference
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• 2001.12a
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• pp.324-327
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• 2001

본 논문은 Chidamber와 Kemerer가 제안한 객체지향 설계를 위한 척도를 바탕으로 이를 확장하여 클래스 상속 구조의 유지보수성을 이해성과 변경성 측면에서 측정하는 새로운 객체지향 척도를 제안했다. 그리고 클래스 상속 구조의 예를 들어 비교 평가를 함으로써 Chidamber와 Kemerer의 척도 및 Henderson-Sellers의 척도보다 우수함을 보였다.

• 프린팅코리아
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• s.63
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• pp.115-117
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• 2007

중소기업 가업 승계를 원활히 하기 위해 일정 요건을 갖춘 경우 상속.증여세를 감면하는 제도가 시급히 도입돼야 한다는 주장이 제기되고 있다. 이오 관련 정부에서도 중소기업의 가업승계를 원활히 할 수 있도록 세제를 개편할 움직임을 보이고 있다. 정부는 최근 이르면 내년부터 가업을 상속할 때 내는 상속세 공제한도를 '5억원 또는 상속 재산 대비 10% 이내' 로 확대하는 방안을 추진한다고 밝혔다. 김태년 의원 주최로 최근 국회에서 열린 중소기업 가업승계 지원을 위한 토론회에서 중소기업연구원 신상철 연구위원은 "상속세는 중소기업 활동에 지장을 초래하는 것을 최소화하는 방향으로 개선돼야 한다"고 말하고 "이 세제가 가업승계 저해요인이 돼선 곤란하다" 고 덧붙였다. 다음은 이날 토론회에서 신상철 박사가 발표한 내용을 요약한 것이다.

• Proceedings of the Korean Information Science Society Conference
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• 2000.04a
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• pp.510-512
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• 2000

절차지향 SW를 객체자향 SW로 변환하면 SW 유지.보수 비용을 수 절감할 수 있으며, 시스템에 새로운 요구를 수용할 수 있게 되는 등 많은 장점을 가지게 된다. 본 논문은 객체지향 SW로 변환과정 중 필요한 클래스와 상속성 추출 방법을 제안하였다. 클래스와 상속성 추출 때 관계를 고려한 의미적인 방법을 제시하였으며 영역 모델과의 비교시 의미적이며 통계적인 방법을 사용하였다. 논문에서 제안한 방법을 사용함으로써 영역 전문가에게 다양한 선택 기회를 제공할 수 있어 의미 있는 코드 생성에 도움을 줄 수 있다.

• Proceedings of the Korea Society of Information Technology Applications Conference
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• 2001.05a
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• pp.107-110
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• 2001

역할기반 접근제어는 지금까지 사용되었던 기존의 임의적 접근제어나 강제적 접근제어를 개선해서 여러 분야에 적용시키기 위해서 많은 연구의 대학이 되어왔다. 이 접근제어 방법은 역할과 사용자, 그리고 권한 사이의 관계를 정의하고, 역할계층을 통해서 역할에 따른 사용자의 권한 관리를 효율적으로 할 수 있도록 있다. 따라서, 본 논문에서는 기존의 역할계층을 현실세계에서의 조직체계에 적용시키는 것에는 문제가 있다. 따라서, 본 논문에서는 기존의 역할계층에서 위임과 상속의 문제점을 제시하고, 새로운 접근방식의 위임과 상속을 제안한다.

• Korean Business Review
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• v.17 no.2
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• pp.25-39
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• 2004

This paper examines the effect of the amendment of the valuation method for unlisted stocks in the inheritance tax law. There were many criticisms on the valuation method of the inheritance tax law because the method is not effective in the respect of the fairness in taxation. The method in the inheritance tax law was amended four times since the year 1991. This research focused on whether these amendments increased the impartiality in taxation or not. The finding of the empirical test indicates that as the valuation method were amended, the stock prices calculated by the valuation method were closer to the real stock price. On this ground, I could conclude that the amendments were effective in decreasing the partiality in taxation. In spite of the result, considering the cycle of stock market, I found that the problem of unlisted stock valuation in the inheritance tax law. The law lacks flexibility and elasticity.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.13 no.4
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• pp.129-138
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• 2003

Role-Based Access Control(RBAC) model is becoming a promising model for enterprise environments with various organization structures. In terms of role hierarchy, each senior role inherits all the permissions of its junior roles in the role hierarchy, and a user who is a member of senior role is authorized to carry out the inherited permissions as well as his/her own ones. But there is a possibility for senior role members to abuse permissions. Since senior role members need not have all the authority of junior roles in the real world, enterprise environments require a restricted inheritance rather than a unconditional or blocked inheritance. In this paper, we propose a new role-based delegation model using the role hierarchy model with restricted inheritance functionality, in which security administrator can easily control permission inheritance behavior using sub-roles. Also, we describe how role-based user-to-user, role-to-role delegations are accomplished in the model and the characteristics of the proposed role-based delegation model.

• Journal of KIISE:Software and Applications
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• v.28 no.9
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• pp.612-628
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• 2001

This paper presents a methodology to extract classes and inheritance relations from procedural software. The methodology is based on the idea of generating all groups of class candidates, based on the combinatorial groups of object candidates, and their inheritance with all possible combinations and selecting a group of object candidates, and their inheritance with all possible combinations and selecting a group with the best or optimal combination of candidates with respect to the degree of relativity and similarity between class candidates in the group and classes in a domain model. The methodology has innovative features in class candidates in the group and classes in a domain model. The methodology has innovative features in class and inheritance extraction: a clustering method based on both static (attribute) and dynamic (method) clustering, the combinatorial cases of grouping class candidate cases based on abstraction, a signature similarity measurement for inheritance relations among n class candidates or m classes, two-dimensional similarity measurement for inheritance relations among n class candidates or m classes, two-dimensional similarity measurement, that is, the horizontal measurement for overall group similarity between n class candidates and m classes, and the vertical measurement for specific similarity between a set of classes in a group of class candidates and a set of classes with the same class hierarchy in a domain model, etc. This methodology provides reengineering experts with a comprehensive and integrated environment to select the best or optimal group of class candidates.

• Proceedings of the Korean Information Science Society Conference
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• 2005.11a
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• pp.94-96
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• 2005

기존의 역할기반 접근통제(RBAC: Role Based Access Control) 모델은 역할(R), 사용자(U), 접근권한 할당(A), 접근권한의 상속성의 관계에 의해 접근통제를 실행할 때. 하위역할에 할당된 사용자의 모든 접근권한은 상위역할에 할당된 사용자의 접근권한에 상속됨으로서 권한의 집중으로 인하여 최소권한 정책을 위배하고, 권한의 남용문제가 발생한다. 본 논문에서는 기존의 RBAC 모델에서 제기되는 문제를 해결하기 위하여 역할에 보안등급(허용등급, 허용범위)을 이용하여 접근권한의 상속성을 제한하고, 속(보안등급, 부분순서)의 이론을 적용하여 접근권한의 흐름을 통제할 수 있는 역할계층 접근통제 모델을 제안하였다. 제안한 모델은 역할의 특정영역을 지정함으로서 부분적인 역할계층을 구성할 수 있기 때문에 새로운 역할을 추가하거나 제거를 용이하게 할 수 있고, 역할의 계층구조를 간편하게 갱신할 수 있게 항으로서 다단계 보안시스템에서도 효과적으로 접근통제를 할 수 있을 뿐 아니라 대규모 보안시스템으로 확장할 수 있는 장점을 갖는다.