• Journal of the Institute of Electronics Engineers of Korea TC
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• v.43 no.11 s.353
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• pp.16-24
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• 2006

In this paper, we implement a U-healthcare system that can be applied to a service integration system. This system consists of a wireless network system a sensor module, and a integration server. The wireless network system collects data and the sensor module measures body fat, blood pressure, quantity of exercise, and SPO2. The server integrates user certification, security service and VOD service and collects user health information in real-time, and sends the data in case of emergency to a doctor or guardian.

• The Journal of Industrial Distribution & Business
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• v.11 no.4
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• pp.39-46
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• 2020

Purpose: This study looks at the relevance between discretionary revenue and book-tax differences (hereafter BTDs). While the study of earnings management, which focused on discretionary accruals and real earnings management, has largely made, it has not yet been actively researched on discretionary revenues. Therefore, it was believed that discretionary revenue would expand the preceding study by looking at its relevance to BTD, known as financial reporting quality and measures of tax avoidance. In general, prior research suggested that earnings management make BTDs larger. Thus, the relationship between discretionary revenue and the amount of BTD is predicted positive. Research design, data and methodology: To this end, the method of discretionary revenues was used and BTDs measured in four ways. First, Earnings before income tax - estimated taxable income divided by total asset (BTD). Second is fractional rank variable of BTDs (FBTD). Third is Indicator variable equals 1 if the firm-year has a positive BTD, 0 otherwise (PBTD). Fourth is that Indicator variable equals 1 if the firm-year has a BTDs in top(bottom) quartile, 0 otherwise (LPBTD, LNBTD). 4,251 samples were analyzed in the Korean Security market (KOSPI) from 2003 to 2014. Results Empirical analysis shows that BTDs increases as discretionary revenue increases. These results were equally observed when BTDs was measured as a ranking variable or as a indicating variable. These results indicate that earnings management through the revenue of managers exacerbate the quality of financial reporting. Conclusions: In sum, discretionary revenues can be used as an indicator of making BTDs larger and meaningful as the first study of the Korean capital market where discretionary revenues affect accounting information quality. Investors need to increase interest in discretionary revenues because intervention in financial reporting through revenue accounts by managers can increase information asymmetry and agency costs. This means that studies on discretionary revenues that have been relatively small should be expanded. The results also provide important implications for the relevant authorities and investors. Despite these benefits, however, measurement error problems with estimates still appear as limited points, and prudent interpretations are required, and additional follow-up studies are needed in that variables that are not yet considered in this study may affect our findings.

• Journal of the Korea Society of Computer and Information
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• v.19 no.7
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• pp.17-25
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• 2014

In the devices that leave video records, it is an important issue to distinguish whether the input image is a real object or a photo when securing an identifying image. Using a single image and sensor, which is a simple way to distinguish the target from distance measurement has many weaknesses. Thus, this paper proposes a way to distinguish a simple photo and a real object by using stereo images. It is not only measures the distance to the target, but also checks a three-dimensional effect by making the depth map of the face area. They take pictures of the photos and the real faces, and the measured value of the depth map is applied to the learning algorithm. Exactly through iterative learning to distinguish between the real faces and the photos looked for patterns. The usefulness of the proposed algorithm was verified experimentally.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2015.05a
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• pp.735-737
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• 2015

In this paper, SaaS (Software as a Service) based transport and construction process safety management systems by utilizing the construction work process management and safety management and schedule, and results for various types of construction process, achieved through high-speed wireless Internet access by applying to ensure a systematic means for safety and can quickly and accurately manage all made within the process control system. The operator should be indicated by using a smart phone to work as a supervisor report the current status and results of the operation. Also be reported to the supervisor immediately in an emergency situation and there is no vibration occurs over a period of time the smartphone is to check the danger to the operator. If the commissioner is directed to specific business processes that establish and verify the results obtained and the result is satisfied by presenting the part down the measures insufficient command of the field workers risk situations. In the case of software (server) to store all the data relating to the operation member in charge of management and security.

• Journal of the Korean Society for Library and Information Science
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• v.44 no.4
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• pp.435-456
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• 2010

This research compares and analyzes the legal deposit of national online electronic publishing and related laws that were recently amended in order to preserve the exponentially increasing number of electronic books(e-books). Based on the analysis, it also seeks ways to initiate a legal deposit system of e-books in South Korea. The research, therefore, defines the exact range and types of e-books. This research proposes three conditions to introduce the legal deposit system in order to preserve South Korean e-books. The first is to establish a clear definition and classification of e-books as data subject to legal deposit for preservation purposes. The second condition is to establish a legal system in order to deposit and collect network(online-exclusive) type e-books. The final condition is to reflect the opinion of publishers and to create security measures against any loss of the companies.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.33 no.6C
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• pp.512-519
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• 2008

The proof of a cellular phone used to a crime important data of a criminal investigation and legal judgment become. A lot of on a process use the file format that do not become that is kind of various cellular phones and model pipe, and collect criminal proof, and to analyze be difficult. Also, standardization is not made, and can be adopted on procedures from confiscation search processes regarding a cellular phone to integrity extractions of Forensic data in courts in the confiscation criminal investigation spots. Standardize confiscation search procedures of a cellular phone at these papers. Use a radio waves interception envelope and radio waves interception device for a movement which a security does integrity of criminal on-site cellular phone confiscation search data by standard procedures, and was devoted to. Analyze corroborative facts of a cellular phone seized, and verify integrity, and present problems regarding cellular phone confiscation search procedures and measures, and will contribute in development of Mobile Forensic through integrity damage experiment.

• Journal of the Korean Data and Information Science Society
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• v.25 no.6
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• pp.1315-1331
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• 2014

Replacement rates which shows the ratio of retirement income relative to preretirement income is used for a valuable evaluation measures while discussing social security benefit levels or the adequacy of retirement income. However, replacement rates has been only used for an index for evaluating benefit level at the time of retirement or specific retirement period in advanced research projects. This article analyzes how much the uncertainty of survival has an influence on retirement income, and shows replacement rates in conformity with the period of survival as an index. The researchers named this index lifetime income replacement rates. Analysis based on this index shows both life replacement income rates of 38.3% in men's case and of 41.1% in women's case while enrolled for 20years in three pension plans - national pension, retirement pension and individual annuity.

• Journal of the Society of Disaster Information
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• v.15 no.4
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• pp.514-523
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• 2019

Purpose: This study was designed to provide necessary institutional improvements for job security for foreign workers in the domestic construction sector. Method: I analyzed the National Statistical Office and related reports to investigate the status of foreign workers. Based on this, the government came up with measures to improve the system. Results: Based on the current comparative advantage index (RCA) analysis, the technology standard of foreign workers compared to Korean workers was evaluated, and the results were analyzed in order of moldwork, rebar, concrete work, stone work, and waterproof work. Conclusion: A foreign worker's work system was introduced to solve the problem of local Lunar New Year's Day field manpower. To ensure stable implementation of the system, there is a need to improve the operation of the employment permit system at construction sites and limit the size of the construction industry that introduces the employment permit system.

• Journal of the Society of Disaster Information
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• v.16 no.4
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• pp.842-848
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• 2020

Purpose: It is important to operate safely and economically in obsolescent power plant facilities. Economical operation is related in the balance of the supply and demand. Safety operation predicts the possible risks in the facilities and then, takes measures to the facilities. For the monitoring of the power plant facilities, we needs several kinds of the sensing system. From the sensors data, we can predict the possible risk. Method: We installed the acoustic, vibration, electric and smoke sensors in the power plant facilities. Using the data, we developed 3 kinds of prediction models, such as, demand prediction, plant engine abnormal prediction model, and risk prediction model. Results: Accuracy of the demand prediction model is over 90%. The other models make a stable operation of the system. Conclusion: For the sustainable operation of the obsolescent power plant, we developed 3 kinds of AI prediction models. The model apply to JB company's power plant facilities.

• Journal of the Korea Society of Computer and Information
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• v.26 no.3
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• pp.143-146
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• 2021

Korean police have been established as a national police system since the liberation of Korea and have been operated as a centralized police system for a long time, and a police committee was established under the enactment of the Police Act in 1991. However, the National Police Commission has a problem that it cannot perform the functions of the original National Police Commission because it is only a simple advisory body, not an institution that reviews and decides major policies related to police administration. As a result, despite the passage of a full amendment to the Police Act in 2020 and the revision of the Act to the Organization and Operation of the National Police and Local Police, operational and compositional problems still exist. Therefore, this study intends to propose the current state of operation and problems of the police committee system and measures for improvement.