• The Journal of the Korea Contents Association
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• v.7 no.1
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• pp.190-198
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• 2007

This study is to analysis the application statue of account and non-account information of the tax investigators, who are charging significant roles in the decision making process of the tax investigation and to verify whether work factors, regarding work performance, affect on the application of the taxation discretion. Following to verified results of the study, tax investigators apply the income statement most frequently and significantly consider the financial statement with annexed specification from the data to expedite an efficient tax investigation. In a selection of non-account information, work group preferentially considers the disorder of job performance. The analysis of primary factor embodies that the professionalism, regarding legal or institutional work performance, and the working environment intimately effect on the tax discretion application.

• Journal of KIISE:Information Networking
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• v.29 no.5
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• pp.482-494
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• 2002

In E-mail based accounting system, the remitter does not have need to find collector's account number. To transfer money to a collector's account, what remitter need is just a collector's E-mail address. But the current E-mail based accounting systems are built on SSL technology. Basically SSL provides some security services - confidentiality, user authentication and data integrity, but does not provide non-repudiation. So, in the current E-mail based accounting system, it is possible to deny transaction. And there is no receipt of transaction. In this paper, we design and implementation of a S/MIME applied Secure Payment Mechanism. In our system, every account information - account number, receiver name, amount of money, etc. - is included in a 'check' message. And this message is protected under the Secure Web-mail using S/MIME. In a view point of the convenience, users using our system do not have need to find collector's account number. And in a view point of the security, our system provides confidentiality, user authentication, data integrity and non-repudiation. Moreover our system provides a receipt.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.25 no.6
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• pp.1607-1620
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• 2015

The server privilege account must be operated through law and regulation. However, due to regulation non-compliance and inadequate operation on financial company server privilege, an incident that every server data being deleted by hacker occur which is later being named as 'NH Bank Cyber Attack'. In this paper, the current operation status on financial company privilege accounts is being analysed to elicit problems and improvement. From the analysis, important evaluation factors will be also selected and applied generating the decision making model for financial company server privilege account operation. The evaluation factor deducted from privilege account status analysis will be used to present and verify the decision making model and formula through AHP(Analytic Hierarchy process).

• Journal of the Korea Institute of Information Security & Cryptology
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• v.23 no.5
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• pp.977-983
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• 2013

This paper presents result of researching personal information exposure of Korean twitter and facebook users. Personally identifiable information such as e-mail and phone numer is exposed in the accounts less than 1%. However there are many cases that a person is identified by non personally identifiable information. For example, 350 thousands accounts are distinguished with other accounts because its name is unique. Using combination of information such as name and high school, we can distinguish 2.97 millions accounts. We also found 170 thousands account pairs that are candidate of one users' own account. Linkability between two accounts in two different domains means that the person is identified. Currently, only personally identifiable information is protected by policy. This paper shows that the policy has limited effects under the circumstances that a person can be identified by non personally identifiable information and the account linking is possible.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.14 no.11
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• pp.4595-4610
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• 2020

In the practical communication environment, the accurate channel state information (CSI) is difficult to obtain, which will cause the mismatch of resource and degrade the system performance. In this paper, to account for the channel uncertainties, a robust power allocation scheme for a downlink Non-orthogonal multiple access (NOMA) heterogeneous network (HetNet) is designed to maximize energy efficiency (EE), which can ensure the quality of service (QoS) of users. We conduct the robust optimization model based on worse-case method, in which the channel gains belong to certain ellipsoid sets. To solve the non-convex non-liner optimization, we transform the optimization problem via Dinkelbach method and sequential convex programming, and the power allocation of small cell users (SCUs) is achieved by Lagrange dual approach. Finally, we analysis the convergence performance of proposed scheme. The simulation results demonstrate that the proposed algorithm can improve total EE of SCUs, and has a fast convergence performance.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 1999.05a
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• pp.385-388
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• 1999

A new local model for impact ionization coefficients is proposed to account for a non-local effect. New model uses an effective electric field which comes from the path integral of a tangent electric field at an arbitrary point. The model consists of local variables, such as doping concentration, carrier concentration and gradient of the field, and can be easily applied to a conventional drift-diffusion device simulator. By comparing the results with Monte Carlo simulation, it is confirmed that new model explains the non-local effect fairly well.

• East Asian Economic Review
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• v.21 no.1
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• pp.29-58
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• 2017

The third pillar of the Basel II highlights the role of market discipline in easing the existing pressure on traditional monitoring measures like capital requirement and government supervision. This study test the effectiveness of market discipline in inducing prudential risk management practices among the East Asian banks over the 1995 to 2005 period. Market discipline is measured using information disclosure and interbank deposit holdings. We find that only the latter is an effective market discipline tool. However, the former becomes effective when market concentration is higher. We find that government owned, foreign owned and recapilatised banks are subject to market disciplining when disclosure in taken account but the opposite is true when interbank deposits is taken into account. Finally, we find that banks that disclose more risk related information hold more capital against their non-performing loan. The implications of the findings are discussed.

• Language and Information
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• v.9 no.1
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• pp.51-68
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• 2005

This paper proposes an informational approach to the dative alternation in English following up on the Stochastic Optimality- Theoretic (OT) model by Bresnan and Nikitina (2003). While Bresnan and Nikitina's stochastic OT model resolves the crucial problem of 'gradience' unavoidably implicated in variation phenomena by applying the notion of probability to linguistic problems, it fails to account for the details of the unusually alternating examples, which normally would not alternate. More importantly, it fails to capture the focus effect involved in the alternation. This paper has worked out all the problematic examples by modifying the Bresnan and Nikitina model. This new account captures not only the unusual behavior of the less-alternating verbs and idioms but also the special focus effect of the common alternating verbs.

• Journal of Electrochemical Science and Technology
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• v.11 no.3
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• pp.318-321
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• 2020

Here I present a formula which converts a constant phase element (CPE) to its equivalent capacitor. Electrochemical impedance spectroscopy is capable of resolving a complex electrochemical processes into its faradaic and non-faradaic elements, and the non-faradaic process is frequently described as a CPE in place of a capacitor due to the non-ideality. Being described as a capacitor, the non-faradaic element provides information by its capacitance, but a CPE cannot provide a physical meaning. In order to solve the problem, the CPE has been dealt with as an equivalent capacitor of which the capacitance provides practical information. Succeeding the two methods previously suggested, a new conversion method is suggested in this report. While the previous ones manipulate only the CPE, the new method takes both the CPE and its related resistor into account for conversion. By comparing the results obtained by the three methods, we learn that the results are nearly the same within tolerable ranges, and conclude that any of the method choices is acceptable depending on the conditions of the system of interest.

• Language and Information
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• v.3 no.1
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• pp.83-95
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• 1999

In this paper I will seek to show that situation theoretic analysis of the attitudes can finely describe references of definite descriptions in attitude reports: co-reference, mis-reference, and speaker's reference. Situation theoretic concepts of a proposition and a resource situation provide excellent means to account for these references: Proposition, which is the combination of a type and an assignment, can combine linguistic and non-linguistic information; Resource situation, sometimes realized as speaker's wrong knowledge situation about an individual, can serve to explain idiosyncratic aspects of attitude reports.