• Journal of Korean Society for Quality Management
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• v.49 no.4
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• pp.467-482
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• 2021

Purpose: The main theme of this study is to determine the optimal control limit of conditional variance investigation by mathematical approach. According to the determination approach of control limit presented in this study, it is possible with only one parameter to calculate the control limit necessary for budgeting control system or standard costing system, in which the limit could not be set in advance, that's why it has the advantage of high practical application. Methods: This study followed the analytical methodology in terms of the decision model of information economics, Bayesian probability theory and Taguchi's quality loss function concept. Results: The function suggested by this study is as follows; ${\delta}{\leq}\frac{3}{2}(k+1)+\frac{2}{\frac{3}{2}(k+1)+\sqrt{\{\frac{3}{2}(k+1)\}^2}+4$ Conclusion: The results of this study will be able to contribute not only in practice of variance investigation requiring in the standard costing and budgeting system, but also in all fields dealing with variance investigation differences, for example, intangible services quality control that are difficult to specify tolerances (control limit) unlike tangible product, and internal information system audits where materiality standards cannot be specified unlike external accounting audits.

• Journal of Korea Society of Industrial Information Systems
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• v.26 no.5
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• pp.69-77
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• 2021

This study aims to identify security-based threat information for an organization. This is because protecting the threat for IT systems plays an important role for an corporate's intangible assets. Security monitoring systems determine and consequently respond threats by analyzing them in a real time situation, focusing on events and logs generated by security protection programs. The security monitoring task derives priority by dividing threat information into reputation information and analysis information. Reputation information consisted of Hash, URL, IP, and Domain, while, analysis information consisted of E-mail, CMD-Line, CVE, and attack trend information. As a result, the priority of reputation information was relatively high, and it is meaningful to increase accuracy and responsiveness to the threat information.

• Journal of Integrative Natural Science
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• v.14 no.4
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• pp.189-196
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• 2021

Recently, as a countermeasure for cyber breach attacks and confidential leak incidents on PC hard disk memory storage data of the metaverse industry, it is required when reviewing and developing a remote-based regular/real-time monitoring and analysis security system. The reason for this is that more than 90% of information security leaks occur on edge-end PCs, and tangible and intangible damage, such as an average of 1.20 billion won per metaverse industrial security secret leak (the most important facts and numerical statistics related to 2018 security, 10.2018. the same time as responding to the root of the occurrence of IT WORLD on the 16th, as it becomes the target of malicious code attacks that occur in areas such as the network system web due to interworking integration when building IT infrastructure, Deep-Access-based regular/real-time remote. The concept of memory analysis and audit system is key.

• Asia-Pacific Journal of Business
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• v.9 no.4
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• pp.119-135
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• 2018

Currently, Korean firms are making a lot of effort to invest in research and development (R&D) by spending a lot of development costs in order to cope with the 4th industrial revolution. On the other hand, the capital market of Korea, which is the main source of funding, has caused a lot of cost of capital for firms by its reorganization mainly with safe assets in the experience of foreign exchange crisis at the end of 1997, the sub-prime mortgage crisis in 2007 and the bankruptcy of Lehman Brothers in September 2008. Thus, this study empirically analyzed the effect of development expenses on credit rating and firm value. The credit rating was measured by commercial paper(CP) credit rating which is sensitive for investors in terms of risk because it is issued only by the credit of the firms. Firm value was defined as Tobin's Q, which has been widely used in prior studies. The results of the analysis are summarized as follows; Firstly, development expenses did not affect credit rating. Development expenses are recognized as intangible assets for uncertainty of economic benefits and long-term investment. Thus, it seems that there is no effect of development expenses on CP credit rating as CP credit rating is evaluated by short-term credit rating.

• Journal of the Korea Society of Computer and Information
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• v.23 no.11
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• pp.167-173
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• 2018

The Korean government announced its goal of commercializing autonomous vehicle by year 2020. With such changes, it is expecting to decrease car accident mortality by half. To commercialize autonomous car, not only worries on safety of autonomous vehicle has to be solved but at the same time, institutional system has to be clear to distinguish legal responsibilities in case of accident. This paper will present the legal improvement direction of the introduction of autonomous vehicles as follows. First, it is necessary to re-establish concept of 'driver' institutionally. Second, it is appropriate to focus on Level 3 autonomous vehicle which is about to be commercialized in year 2020 and organize legal responsibility. Third, we should have a clear understanding on how level 3 autonomous vehicle will be commercialized in the future. Fourth, it is necessary to revise The Traffic Law, Act on Special Cases concerning the Settlement of Traffic Accident, and Automobile Accident Compensation Security Law in line with level 3 autonomous vehicle. Fifth, it is necessary to review present car insurance system. Sixth, present Product Liability Law is limited to movable products (Article 2), however, it is necessary to include intangible product which is software. Seventh, we should review on making special law related to autonomous car including civil, criminal, administrative, and insurance perspectives.

• The Journal of the Korea Contents Association
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• v.18 no.12
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• pp.682-697
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• 2018

The purpose of this study is to examine the characteristics and functions of radio media and its imprecations. In doing so, the researcher attempted to analyze the text of the radio documentary, which illuminated "Seosan Sim's Sorigil," Pansori Jung-go-je. The analysis showed that radio, a broadcasting medium, functions as a sound storage medium by utilizing elements such as sound, narration, and dramatic reenactment. Second, the radio media enabled to record the upbringing of a person through an oral interview. Finally, the radio medium plays a role in promoting the sound of Pansori academically. This study confirms that the radio medium functions as a means of recording and ascertaining Pansori, a traditional art culture and an intangible cultural heritage, by utilizing the unique characteristics of sound storage media.

• The Journal of Fisheries Business Administration
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• v.49 no.4
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• pp.1-17
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• 2018

The Korean fisheries industry is a traditional business, the majority of which are small and medium-sized enterprises (SMEs). It has played an important role in the South Korean economies in the past several decades, but it currently faces the limitations of growth potential and profitability due to declining workforce, aging populations, deteriorating fishery environments, climate changes, and rapid changes in the global industrial ecosystem. Many studies have suggested solutions for the fisheries industry in macro perspective, but there are rarely any studies taking the strategic approaches for the problem. If it is possible for governments to support the companies that are likely to increase their value-added selectively, it will break through the current situation more effectively. This paper introduces a study on the selection method utilizing data envelopment analysis (DEA) to find SMEs with potentials to increase profits and growth. We suggest selecting SMEs with high management efficiency and ability to utilize intangible assets as the target companies. We also suggest policy objectives for SMEs in the domestic fisheries industry based on the results of DEA analysis and propose a data-based method for the policy decisions.

• The Korean Journal of Archival Studies
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• no.60
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• pp.195-237
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• 2019

The food culture reflects the unique characteristics of the locality and the lifestyle and values of its members. So It is one of the most revealing elements of local identity. Such a food culture has an intangible form, such as memories and customs related to food, and is an area that is likely to disappear if not recorded and preserved. Based on the study of domestic and foreign cases, documentation was carried out in this study. In addition, we sought ways to manage and utilize the collected and produced records. Therefore, we suggested the method of documenting the local food culture, along with proposed managing the cultural resources of the recorded region and utilizing it in the academic and cultural aspects.

• Clinical and Experimental Pediatrics
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• v.64 no.6
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• pp.251-259
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• 2021

Psychogenic nonepileptic seizures (PNES) is a neuropsychiatric condition that causes a transient alteration of consciousness and loss of self-control. PNES, which occur in vulnerable individuals who often have experienced trauma and are precipitated by overwhelming circumstances, are a body's expression of a distressed mind, a cry for help. PNES are misunderstood, mistreated, under-recognized, and underdiagnosed. The mind-body dichotomy, an artificial divide between physical and mental health and brain disorders into neurology and psychiatry, contributes to undue delays in the diagnosis and treatment of PNES. One of the major barriers in the effective diagnosis and treatment of PNES is the dissonance caused by different illness perceptions between patients and providers. While patients are bewildered by their experiences of disabling attacks beyond their control or comprehension, providers consider PNES trivial because they are not epileptic seizures and are caused by psychological stress. The belief that patients with PNES are feigning or controlling their symptoms leads to negative attitudes of healthcare providers, which in turn lead to a failure to provide the support and respect that patients with PNES so desperately need and deserve. A biopsychosocial perspective and better understanding of the neurobiology of PNES may help bridge this great divide between brain and behavior and improve our interaction with patients, thereby improving prognosis. Knowledge of dysregulated stress hormones, autonomic nervous system dysfunction, and altered brain connectivity in PNES will better prepare providers to communicate with patients how intangible emotional stressors could cause tangible involuntary movements and altered awareness.

• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.261-271
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• 2020

Purpose - This study was to establish a unified tourism management class for university students based on Gangwon-do. Community based learning(CBL) was applied to provide a tangible and intangible resource of tourism resources the theoretical approaches and the actual experiences of the community. Design/methodology/approach - In order to design a unified tourism management module, this study applied qualitative research and quantitative research methods to collect information on the direction of the module. the study conducted in-depth interviews and then an online survey. Findings - According to the results of the study, the main parts should include necessity of unification, inter-Korean tourism, inter-Korean cooperation, inter-Korean economy, and international relations. Research implications or Originality - The overall composition of the unification tourism management class should be designed as the unification tourism management theory to acquire the subject knowledge, the field trip to the border area for experiential learning, and the assignment of the field study task to understand the community.