• The Journal of Asian Finance, Economics and Business
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• v.7 no.5
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• pp.51-60
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• 2020

The paper examines the characteristics and causes of the expectation gap of audit and assurance services. The paper has conducted three surveys with three target groups. In the first survey, participants are auditors, users of audit reports are subject in the second survey and in the third survey, and students major in auditing are selected. The content of the survey aims to find out the differences in perception of the survey participants on two issues: (i) responsibilities of auditors for detection frauds, errors, protection of the enterprise's assets and financial scandals, and (ii) the role of audit and auditors in making investment decisions and investor's belief. The research carried out survey from March to September 2019 with 165 responds. The collected data was processed by statistical software SPSS, version 23, and Mann-Whitney U test was used to analyze the results of the audit expectation gap between the auditor group and the users of audit report group and between the student group and users of audit report group. The results showed that there exists an expectation gap in the responsibility of auditors for detection of all frauds, errors and protection enterprise's assets. Recommendations include strengthening audit standards, penalizing bad practices and ensuring auditor's independence.

• Journal of the Korean Society of Industry Convergence
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• v.18 no.1
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• pp.18-29
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• 2015

This paper presents a feasibility study of a fresh air load reduction system by using an underground double floor space. The system was introduced into a real building and was examined by the field measurement. Judging from the measurements during three years(1999~2001), the state of the system operation was very stable through this period and it was clear that the system contributes to reduction of energy consumption for air-conditioning. Futhermore, a simulation model used the simple heat diffusion equation was developed to simulate its thermal characteristics and performances. The simulations resulted in air temperature in good agreement with the measurements. Also, from the result of numerical analysis, it is clear that the amount of heat supply by using this system is more than the amount of energy loss to the room above it. Therefore, it is concluded that this systems is very useful and the proposed numerical model can be used for the prediction of system thermal performance.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2004.10a
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• pp.68-98
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• 2004

Although the internet is useful for transferring information, Internet auction environments make fraud more attractive to offenders because the chance of detection and punishment are decreased. One of fraud is phantom transaction which is a colluding transaction by the buyer and seller to commit illegal discounting of credit card. They pretend to fulfill the transaction paid by credit card, without actual selling products, and the seller receives cash from credit card corporations. Then seller lends it out buyer with quite high interest rate whose credit score is so bad that he cannot borrow money from anywhere. The purpose of this study is to empirically investigate the factors to detect of the phantom transaction in online auction. Based up on the studies that explored behaviors of buyers and sellers in online auction, bidding numbers, bid increments, sellers' credit, auction length, and starting bids were suggested as independent variables. We developed an Internet-based data collection software agent and collect data on transactions of notebook computers each of which winning bid was over 1,000,000 won. Data analysis with logistic regression model revealed that starting bids, sellers' credit, and auction length were significant in detecting the phantom transaction.

• Journal of Advanced Marine Engineering and Technology
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• v.37 no.5
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• pp.520-526
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• 2013

As the increasing of capacity and technology of power facilities, rotating machines are getting higher at capacity and voltage scale. Thus the monitoring and diagnosis of generators for fault detection has attracted intensive interest. In this paper, we developed fault diagnosis system for monitoring the fault operations in bad power systems. In order to verify the performance of this fault diagnosis system, we made the small scaled testing system which has the same winding structure of the real synchronous generator. The magnetic flux patterns in air-gap of a small-scale generator under various fault states as well as a normal state are tested by hall sensors and the fault detection system.

• Journal of IKEEE
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• v.26 no.3
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• pp.389-395
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• 2022

With the evolution of technology, cyber physical systems (CPSs) are being upgraded, and new types of cyber attacks are being discovered accordingly. There are many forms of cyber attack, and all cyber attacks are made to manipulate the target systems. A representative system among cyber physical systems is a cyber physical power system (CPPS), that is, a smart grid. Smart grid is a new type of power system that provides reliable, safe, and efficient energy transmission and distribution. In this paper, specific types of cyber attacks well known as false data injection attacks targeting state estimation and energy distribution of smart grid, and protection strategies for defense of these attacks and dynamic monitoring for detection are described.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2021.05a
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• pp.524-526
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• 2021

As the invention of automobiles and construction of roads for vehicles began, the occurrence of traffic accidents began to increase. Accordingly, efforts were made to prevent traffic accidents by changing the road construction method and using signal systems such as traffic lights, but until now, numerous human and property damages have occurred every year due to traffic accidents caused by freezing of the road due to bad weather. In this paper, we propose a method of transmitting ice detection data detected using vehicle sensor data to vehicle navigation to reduce traffic accidents caused by road freezing.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2021.05a
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• pp.521-523
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• 2021

As the invention of automobiles and construction of roads for vehicles began, the occurrence of traffic accidents began to increase. Accordingly, efforts were made to prevent traffic accidents by changing the road construction method and using signal systems such as traffic lights, but even today, numerous human and property damages have occurred due to traffic accidents caused by freezing of the road due to bad weather. In this paper, in order to reduce traffic accidents due to road freezing, we propose a method of transferring the ice detection information obtained by deep learning of infrared wavelength data obtained using an infrared camera to the vehicle's navigation.

• Computers and Concrete
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• v.32 no.5
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• pp.475-486
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• 2023

Nondestructive evaluation (NDE) is an important task of civil engineering structure monitoring and inspection, but minor damage such as small cracks in local structure is difficult to observe. If cracks continued expansion may cause partial or even overall damage to the structure. Therefore, monitoring and detecting the structure in the early stage of crack propagation is important. The crack detection technology based on machine vision has been widely studied, but there are still some problems such as bad recognition effect for small cracks. In this paper, we proposed a deep learning method based on sweep signals to evaluate concrete surface crack with a width less than 1 mm. Two convolutional neural networks (CNNs) are used to analyze the one-dimensional (1D) frequency sweep signal and the two-dimensional (2D) time-frequency image, respectively, and the probability value of average damage (ADPV) is proposed to evaluate the minor damage of structural. Finally, we use the standard deviation of energy ratio change (ERVSD) and infrared thermography (IRT) to compare with ADPV to verify the effectiveness of the method proposed in this paper. The experiment results show that the method proposed in this paper can effectively predict whether the concrete surface is damaged and the severity of damage.

• Proceedings of the Korean Society of Precision Engineering Conference
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• 2004.10a
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• pp.1353-1356
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• 2004

In recent year, OLED(organic light emitted display) is used as the next generation device of FPD. OLED have been replacing the flat panel display device such as LCD, STN-LCD and TFT because this device is more efficient, economic and simple than those FPD devices, and this need not backlight system for visualization. The performance and efficiency of OLED is related with surface defect of ITO coated glass substrate. The typical surface defect of glass substrate is nonuniformity and bad surface roughness. ITO coated glass substrate is destroied for inspection about surface roughness and non-uniformity. Generally detection of the defects in the surface for ITO coated glass substrate is dependent on operator's experience. In this research, relationship between working parameter and surface non-uniformity is studied using regression analysis.

• Proceedings of the KIEE Conference
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• 2008.11a
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• pp.261-263
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• 2008

In power systems operation, state estimation takes an important role in security control. For the state estimation problem, the weighted least squares(WLS) method and the fast decoupled method have been widely used at present. But these algorithms have disadvantage of converging local optimal solution. In these days, a modern heuristic optimization method such as Particle Swarm Optimization(PSO), are introduced to overcome the problems of classical optimization. In this paper, we proposed particle swarm optimization (PSO) to search an optimal solution of state estimation in power systems. To demonstrate the usefulness of the proposed method, PSO algorithm was tested in the IEEE-57 bus systems. From the simulation results, we can find that the PSO algorithm is applicable for power system state estimation.