• Management & Information Systems Review
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• v.32 no.1
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• pp.195-216
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• 2013

This Study investigates evaluation policies for goodwill under the current tax law and suggests improvements as follows. First, even though not appear on the financial statements of acquiree at the date of acquisition, the current corporate tax raw regulates that firms need to estimate purchased goodwill including acquisition amount and additionally recognizable intangible property right with no distinction. According to this rule, purchased goodwill from business combination under the current tax raw has a drawback in overestimating. So, there is need of further improvement on the current related purchased goodwill regime to distinguish additionally recognized intangible property right from purchased goodwill. Second, in the consideration of internally generated goodwill, suggested in the current inheritance and gift tax act as a supplementary evaluation technique, the estimated value of goodwill may contain some bias, since the current regulation uniformly applies to all the companies with no industry characteristics. This may particularly become problematic while computing abnormal earnings, uniformly applying the 10% normal return to all the companies since the normal return is not likely to reflect industry characteristics and thus the computed abnormal earnings may be biased. Therefore, there is need to revise the current regulation relating to the normal return, to convert from the existing 10% rule to the industry average rate of return method.

• Journal of Broadcast Engineering
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• v.8 no.4
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• pp.410-426
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• 2003

MPEG-21 defines a digital item as an atomic unit lot creation, delivery and consumption in order to provide an integrated multimedia framework in networked environments. It is expected that MPEG-21 standardization makes it Possible for users to universally access user's preferred contents in their own way they want. In order to achieve this goal, MPEG-21 has standardized the specifications for the Digital Item Declaration (DID). Digital Identification (DII), Rights Expression Language (REL), Right Data Dictionary (RDD) and Digital Item Adaptation (DIA), and is standardizing the specifications for the Digital Item Processing (DIP), Persistent Association Technology (PAT) and Intellectual Property Management and Protection (IPMP) tot transparent and secured usage of multimedia. In this paper, we design an MPEG-21 terminal architecture based one the MPEG-21 standard with DID, DIA and DIP, and implement with the MPEG-21 terminal. We make a video summarization service scenario in order to validate ow proposed MPEG-21 terminal for the feasibility to of DID, DIA and DIP. Then we present a series of experimental results that digital items are processed as a specific form after adaptation fit for the characteristics of MPEG-21 terminal and are consumed with interoperability based on a PC and a PDA platform. It is believed that this paper has n important significance in the sense that we, for the first time, implement an MPEG-21 terminal which allows for a video summarization service application in an interoperable way for digital item adaptation and processing nth experimental results.

• Convergence Security Journal
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• v.20 no.4
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• pp.187-196
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• 2020

In order to manage information security risk, various information security level evaluation and information security management system certification have been conducted on a larger scale than ever. However, there are continuous cases of infringement of information protection for companies with excellent information security evaluation and companies with excellent information security management system certification. The existing information security risk management methodology identifies and analyzes risks by identifying information assets inside the information system. Existing information security risk management methodology lacks a review of where cyber threats come from and whether security devices are properly operated for each route. In order to improve the current risk management plan, it is necessary to look at where cyber threats come from and improve the containment level for each inflow section to absolutely reduce unnecessary cyber threats. In addition, it is essential to measure and improve the appropriate configuration and operational level of security equipment that is currently overlooked in the risk management methodology. It is necessary to block and enter cyber threats as much as possible, and to detect and respond to cyber threats that inevitably pass through open niches and use security devices. Therefore, this paper proposes additional evaluation items for evaluating the containment level against cyber threats in the ISMS-P authentication items and vulnerability analysis and evaluation items for major information and communication infrastructures, and evaluates the level of security equipment configuration for each inflow.

• Journal of Space Technology and Applications
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• v.2 no.2
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• pp.146-168
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• 2022

Witnessing current military conflicts in South China Sea and Eastern Europe, most defense analysts evaluate one of the most serious security threat toward the US is coming from the superpower competitions with Russia and China. The main means for such super power hegemonic competitions is military power and space power is a key enabler to maximize the efficiency and effectiveness of military employment. Reflecting above circumstances, the space hegemonic competition between the Unites States and China is spreading into all aspects of national powers. Under such an environment, R.O.K needs to significantly develop national space power to preserve life and assets of people in space. On the other hand, the R.O.K has a lot of limitations in launching space assets into orbits by land-based space rockets due to its geographic locations. The limitation of rocket launching direction, the failure to secure a significant area enough to secure safety and the limitation to secure open area enough to build associated facilities are among them. On this paper, I will suggest the need to build the 2nd space rocket launching site after analyzing a lot of short-falls the current 'Naro' space center face, compared to those of advanced space powers around the world.

• Journal of Internet Computing and Services
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• v.24 no.6
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• pp.161-169
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• 2023

Due to the Fourth Industrial Revolution, innovation in various technologies such as artificial intelligence (AI), big data (Big Data), and cloud (Cloud) is accelerating, and data is considered an important asset. With the innovation of these technologies, various efforts are being made to lead technological innovation in the field of defense science and technology. In Korea, the government also announced the "Defense Innovation 4.0 Plan," which consists of five key points and 16 tasks to foster advanced science and technology forces in March 2023. The plan also includes the establishment of a Condition-Based Maintenance system (CBM+) to improve the operability and availability of weapons systems and reduce defense costs. Condition Based Maintenance (CBM) aims to secure the reliability and availability of the weapon system and analyze changes in equipment's state information to identify them as signs of failure and defects, and CBM+ is a concept that adds Remaining Useful Life prediction technology to the existing CBM concept [1]. In order to establish a CBM+ system for the weapon system, sensors are installed and sensor data are required to obtain condition information of the weapon system. In this paper, we propose a sensor data metadata schema to efficiently and effectively manage sensor data collected from sensors installed in various weapons systems.

• Strategy21
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• s.46
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• pp.239-276
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• 2020

The failure of early economic sanctions aimed at hurting the overall economies of targeted states called for a more sophisticated design of economic sanctions. This paved way for the advent of 'smart sanctions,' which target the supporters of the regime instead of the public mass. Despite controversies over the effectiveness of economic sanctions as a coercive tool to change the behavior of a targeted state, the transformation from 'comprehensive sanctions' to 'smart sanctions' is gaining the status of a legitimate method to impose punishment on states that do not conform to international norms, the nonproliferation of weapons of mass destruction in this particular context of the paper. The five permanent members of the United Nations Security Council proved that it can come to an accord on imposing economic sanctions over adopting resolutions on waging military war with targeted states. The North Korean nuclear issue has been the biggest security threat to countries in the region, even for China out of fear that further developments of nuclear weapons in North Korea might lead to a 'domino-effect,' leading to nuclear proliferation in the Northeast Asia region. Economic sanctions had been adopted by the UNSC as early as 2006 after the first North Korean nuclear test and has continually strengthened sanctions measures at each stage of North Korean weapons development. While dubious of the effectiveness of early sanctions on North Korea, recent sanctions that limit North Korea's exports of coal and imports of oil seem to have an impact on the regime, inducing Kim Jong-un to commit to peaceful talks since 2018. The purpose of this paper is to add a variable to the factors determining the success of economic sanctions on North Korea: preventing North Korea's evasion efforts by conducting illegal transshipments at sea. I first analyze the cause of recent success in the economic sanctions that led Kim Jong-un to engage in talks and add the maritime element to the argument. There are three conditions for the success of the sanctions regime, and they are: (1) smart sanctions, targeting commodities and support groups (elites) vital to regime survival., (2) China's faithful participation in the sanctions regime, and finally, (3) preventing North Korea's maritime evasion efforts.

• Journal of Korea Technology Innovation Society
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• v.19 no.3
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• pp.465-482
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• 2016

Previous researches have introduced various ways to analyze the impact of standardization on innovation while the works are not only small in number but based on interview or case study. This paper addresses the impact of standardization activities within South Korean industries on technological innovation applying an empirical analysis of standardization activities and technological innovation. Drawing on Korean Industrial Standards Classification from panel data of 2003 to 2012, we employed corresponding data of each industrial classification: Number of standards, Accumulated number of standards, Number of patents applied in Korea, Sales, Operational profit, Intangible asset, and R&D invest. In the first model, we run panel data models employing the number of patents applied in Korea as an independent variable, and the number of standards, accumulated number of standards, sales, and operational profit as dependent variables to observe industrial impacts upon the relationship between standards and patents, along with time lagged consideration. The result shows that number of standards are revealed to have a negative influence on patent applications in the year of research, and no significant effect appears for the next two years while positive effect shows up on the third year. Meanwhie, accumulated number of standards turned out to have positive effects on patent applications in Korea. This implies it takes time for innovation subjects to embrace newly established standards while having a significant amount of positive effect on technological innovation in the long term. In the second model, we use canonical correlation analysis to find industrial-wide characteristics. The result of this model is equivalent to the result of panel data analysis except in a few industries, where some industry specific characteristics appear. The implications of our results present that Korean policy makers have to take account of industrial effects on standardization to promote technological innovation.

• Korean Security Journal
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• no.21
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• pp.155-175
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• 2009

RFID that provide automatic identification by reading a tag attached to material through radio frequency without direct touch has some specification, such as rapid identification, long distance identification and penetration, so it is being used for distribution, transportation and safety by using the frequency of 125KHz, 134KHz, 13.56MHz, 433.92MHz, 900MHz, and 2.45GHz. Also it is one of main part of Ubiquitous that means connecting to net-work any time and any place they want. RFID is expected to be new growth industry worldwide, so Korean government think it as prospective field and promote research project and exhibition business program to linked with industry effectively. RFID could be used for access control of person and vehicle according to section and for personal certify with password. RFID can provide more confident security than magnetic card, so it could be used to prevent forgery of register card, passport and the others. Active RFID could be used for protecting operation service using it's long distance date transmission by application with positioning system. And RFID's identification and tracking function can provide effective visitor management through visitor's register, personal identification, position check and can control visitor's movement in the secure area without their approval. Also RFID can make possible of the efficient management and prevention of loss of carrying equipments and others. RFID could be applied to copying machine to manager and control it's user, copying quantity and It could provide some function such as observation of copy content, access control of user. RFID tag adhered to small storage device prevent carrying out of item using the position tracking function and control carrying-in and carrying-out of material efficiently. magnetic card and smart card have been doing good job in identification and control of person, but RFID can do above functions. RFID is very useful device but we should consider the prevention of privacy during its application.

• Journal of the Korean Society for information Management
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• v.38 no.3
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• pp.23-39
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• 2021

This study aims to explore research trends in Blockchain studies in South Korea using dynamic topic modeling and network analysis. To achieve this goal, we conducted the university & institute collaboration network analysis, the keyword co-occurrence network analysis, and times series topic analysis using dynamic topic modeling. Through the university & institute collaboration network analysis, we found major universities such as Soongsil University, Soonchunhyang University, Korea University, Korea Advanced Institute of Science and Technology (KAIST) and major institutes such as Ministry of National Defense, Korea Railroad Research Institute, Samil PricewaterhouseCoopers, Electronics and Telecommunications Research Institute that led collaborative research. Next, through the analysis of the keyword co-occurrence network, we found major research keywords including virtual assets (Cryptocurrency, Bitcoin, Ethereum, Virtual currency), blockchain technology (Distributed ledger, Distributed ledger technology), finance (Smart contract), and information security (Security, privacy, Personal information). Smart contracts showed the highest scores in all network centrality measures showing its importance in the field. Finally, through the time series topic analysis, we identified five major topics including blockchain technology, blockchain ecosystem, blockchain application 1 (trade, online voting, real estate), blockchain application 2 (food, tourism, distribution, media), and blockchain application 3 (economy, finance). Changes of topics were also investigated by exploring proportions of representative keywords for each topic. The study is the first of its kind to attempt to conduct university & institute collaboration networks analysis and dynamic topic modeling-based times series topic analysis for exploring research trends in Blockchain studies in South Korea. Our results can be used by government agencies, universities, and research institutes to develop effective strategies of promoting university & institutes collaboration and interdisciplinary research in the field.