• Management & Information Systems Review
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• v.35 no.1
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• pp.51-68
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• 2016

In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.74
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• pp.1-23
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• 2017

The buyer must examine the goods, or cause them to be examined, within as short a period as is practicable in the circumstances. Article 38 lays down a fundamental principle that requires the buyer to examine quickly the goods delivered by the seller. Article 38 (1) provides that the examination be made within as short a period as practicable in the circumstances. The goods have to be examined within as short a period as is practicable in the circumstances. The rule is based on the fundamental idea of reasonableness, meaning that the buyer must examine the goods as soon as reasonably possible. It may be said that the buyer should act reasonably fast. Article 38 (2), (3) concerns sales involving carriage of the goods, where the seller's obligation to deliver consists in handing the goods over to the first carrier for transmission to the buyer. In this case the buyer is generally able to examine the goods only after they have come to destination. Article 38 (3) takes into account the case where the buyer redirects the goods in transit or re-dispatches them to another destination. Redirection in transit occurs when the destination is changed before the goods are received by the buyer. The buyer could re-dispatch the goods without having them unloaded, or re-dispatch them through another carrier.

• Journal of agricultural medicine and community health
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• v.48 no.2
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• pp.132-143
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• 2023

Objectives: We aimed to describe the reporting patterns of 6 notifiable surveillance diseases in the Republic of Korea, including water- and foodborne infections, from 2012 to 2021. Methods: For the 12,296 cases that met the reporting criteria, we calculated the number of reported cases, including the number of cases confirmed by lab tests or suspected by a physician, the number of cases with delayed reporting and their average days of delay, and the median days required to report the confirmatory test results. Results: The overall number of reported cases consistently increased over the ten years, with a significant rise in the reported cases of typhoid fever, paratyphoid fever, and EHEC. Ninety-five percent of all reported cases were timely reported within one day of diagnosis. Vibrio vulnificus had the highest rate of delayed reporting (6.8% delayed over 1 day, 3.0% delayed over 3 days), while cholera had the lowest rate (1.9% delayed over 1 day, 0.1% delayed over 3 days). The average days of delayed reporting was 6.1 days: the highest for paratyphoid fever (10.8 days) and the lowest for cholera (2.7 days). For typhoid fever and paratyphoid fever, there has been an increase in the proportion of cases with negative test results. For vibrio vulnificus, there has been an increase in the proportion of cases with confirmed positive test results. As for EHEC, there has been a recent increase in cases with no confirmatory tests. Conclusions: Reported cases of water- and foodborne infectious diseases increased, indicating improved surveillance system completeness. However, for paratyphoid fever, improvements are needed in terms of timely notification by healthcare facilities and timely reporting of confirmatory test results.

• Journal of the Korean Society for Precision Engineering
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• v.11 no.5
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• pp.12-24
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• 1994

최근 수년간에 걸쳐 이루어진 센서기술의 발달과 컴퓨터를 이용한 데이타 처리능력의 혁신적인 발전은 대형의 복잡한 시스템을 실시간으로 운용하는데 있어서 막대한 양의 정보를 적절히 처리할 수 있는 기술을 요구한다. 예를 들어, 제철 또는 화학공장 공정제어에 있어서 여러 단계의 복잡한 공정의 상태에 관련된 정보는 다양한 센서들에 의하여 감지되어 제어컴퓨터에 전달된다. 또한 제어컴퓨터에서 생성되는 데이타는 자동화장비들의 각 구동장치로 분배된다. 이와 더불어 전체공정의 운용 및 관리와 제품의 품질 검사 및 시험에 관련된 데이타들도 적절히 전송되어야 한다. 또한 공장의 생산자동화 시스템에서도 수많은 로봇, PLC, CNC,AGV,켠베이어, 자동창고 등 자동화장비관련장비들의 시간적,공간적인 작업상태와 작업환경에 대한 무수한 정보들은 다양한 센서들에 의하여 감지되어 제어컴퓨터로 전달되어야 한다. 이러한 막대한 양의 데이타들을 적시에 수집하여 가공한 후 적시, 적소에 분배해 줄 수 있는 데이타 전송기술의 확보는 미래의 첨단생산시스템으로 인식되는 CIM(Computer Integrated Manufacturing)및 분산제어시스템(Distributed Control System)의 구축을 위한 선결과제라 할 수 있다. 이러한 문제들은 발전소, 최신예 항공기와 인공위성 등과 같이 고도의 제어기능과 매우 높은 신뢰도를 요구하는 시스템들에서도 마찬가지로 제기된다.

• Journal of KIISE:Software and Applications
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• v.32 no.7
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• pp.683-692
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• 2005

Java specification states that all accesses to an object must be checked at runtime if object refers to null. Since Java is an object-oriented language, object accesses are frequent enough to make null pointer checks affect the performance significantly. In order to reduce the performance degradation, there have been attempts to remove redundant null pointer checks. For example, in a Java environment where a just-in-time (JIT) compiler is used, the JIT compiler removes redundant null pointer check code via code analysis. This paper proposes a technique to remove additional null pointer check code that could not be removed by previous JIT compilation techniques, via early null pointer check using an architectural feature called predication. Generally, null point check code consists of two instructions: a compare and a branch. Our idea is moving the compare instruction that is usually located just before an use of an object, to the point right after the object is defined so that the total number of compare instructions is reduced. This results in reduction of dynamic and static compare instructions by 3.21$\%$ and 1.98$\%$. respectively, in SPECjvm98 bechmarks, compared to the code that has already been optimized by previous null pointer check elimination techniques. Its performance impact on an Itanium machine is an improvement of 0.32$\%$.

• Pediatric Infection and Vaccine
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• v.30 no.3
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• pp.188-192
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• 2023

Acute hemorrhagic edema of infancy (AHEI) is a rare, benign, vascular condition that primarily affects infants, and is possibly associated with respiratory viral infections. A case involving a 47-day-old male infant, who was admitted with a 1-day history of fever, is presented. Initially, the patient developed an erythematous macular rash and patches on the hands and feet, along with swelling. The fever subsided after the first day of hospitalization, and the patient remained in generally good condition with normal oral intake. Timely recognition of AHEI is crucial to avoid unnecessary medical investigations or therapies, and to promptly identify any rare but potentially severe complications that may arise.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.1
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• pp.300-307
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• 2020

This study examines the reliability evaluation concept and procedure of bulletproof materials (BRP: Bulletproof Reliability Program). ASRP, RAM analysis tasks were utilized for the study. Based on this analysis, the concept, method, performance system, and procedure of BRP were examined. The BRP task execution procedure consists of the following four steps. First, the business (evaluation) planning stage establishes the evaluation plan every year. Second, there is a testing stage that performs the general inspection, functional test, and operational test according to the established plan. Thirdly, there is an evaluation/analysis phase to synthesize/analyze the results and to judge the appropriate grade considering the performance of bulletproof materials. Finally, the follow-up step of each group according to the result. The following criteria are suggested for BRP implementation: BRP testing capability, development of BRP evaluation method, and recognition of the importance of BRP business.

• Journal of KIISE:Computer Systems and Theory
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• v.26 no.10
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• pp.1225-1236
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• 1999

기존의 오류 제어 방법들은 실시간 특성과 신축적인 신뢰성을 가지는 멀티미디어 통신 응용의 특징을 충분히 반영하지 못하고 있다. 본 연구는 기존의 재전송을 기반으로 하는 방법에 두 가지 기법을 추가하여 이 문제에 접근하였다. 첫째, 실시간 데이타의 마감 시간을 고려하여 미리 재전송을 실시하는 사전 재전송과 시간적으로 불가능하다고 판단될 때 복구를 포기하는 재전송 포기를 통한 적시 재전송 기법이다. 둘째, 요구되는 신뢰성에 근접하도록 오류가 많이 발생하였을 때만 재전송을 하는 선택적 오류 제어 기법이다. 본 연구는 두 기법을 적용한 오류 제어 프로토콜을 구현하고 네트워크 환경을 바꾸어 가며 성능을 검사하였다. 실험 결과, 제안된 오류 제어 방법은 전체적인 오류 제어 부하는 감소시키면서 오류 복구율을 높인다는 점을 확인하였다.Abstract The current error control schemes do not fit well to the characteristics of multimedia communications: real-time transmission and flexible reliability requirements. This research proposes a new error control scheme, which extends the retransmission-based error control with the following two mechanisms. First, error recovery is performed in two timely fashions: one is retransmission in advance where a retransmission is performed early enough for the deadline if an error is suspected, and the other is retransmission abort where a retransmission is given up if its recovery within the deadline seems to be impossible. Second, error control is selectively performed only when an actual error rate approaches to the threshold on a given reliability requirement. The proposed scheme has been implemented and experimented in various network environments. The performance results show that it has lower control overhead and higher error recovery than the existing schemes.

• Journal of Internet of Things and Convergence
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• v.10 no.2
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• pp.25-41
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• 2024

For the scenario of open pit mining, at present, manual periodic verification is mainly carried out in China with the help of video surveillance, which requires continuous investment in labor cost and has poor timeliness. In order to solve this difficult problem of early warning and monitoring, this paper researches a spatialized algorithmic model and designs an early warning system for open-pit mine transboundary mining, which is realized by calculating the coordinate information of the mining and extracting equipments and comparing it with the layer coordinates of the approval range of the mines in real time, so as to realize the determination of the transboundary mining behavior of the mines. By taking the Pingxiang area of Jiangxi Province as the research object, after the field experiment, it shows that the system runs stably and reliably, and verifies that the target tracking accuracy of the system is high, which can effectively improve the early warning capability of the open-pit mines' overstepping the boundary, improve the timeliness and accuracy of mine supervision, and reduce the supervision cost.

• Proceedings of the Korea Information Processing Society Conference
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• 2003.05c
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• pp.1797-1800
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• 2003

내장형 시스템 환경에서는 급변하는 시장의 적시성 요구(time-to-market)와 저렴한 비용으로 다양한 사용자의 요구사항을 효율적으로 반영해야 한다. 그러한 특징에 의해 내장형 시스템 환경에서는 재구성 가능한 컴포넌트 기반 소프트웨어 개발방법이 주목받고 있다. 또한 내장형 시스템 소프트웨어 개발에는 이식성, 신뢰성, 재사용성에서 강점을 가진 자바 가상머신이 주목받고 있다. 따라서 본 논문에서는 컴포넌트 기반 내장형 자바 가상머신에 적합한 스케줄러를 개발하기 위해, 추상 컴포넌트 조림기법과 의존성 검사 방법을 적용한 컴포넌트 스케줄링 큐를 적용하여, 컴포넌트간의 문맥교환을 줄여 수행성능을 향상시킨 스케줄러의 설계 기법에 대하여 소개한다.