• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• The Korean Journal of Applied Statistics
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• v.26 no.1
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• pp.151-162
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• 2013

Due to a growing demand for the second-hand product, especially for the expensive one, the warranty and maintenance policies for such products have been studied to improve the product reliability of late. In this paper we study a periodic maintenance model for the second-hand product which is purchased by the customer at the age of $x$. When purchased, the dealer provides a warranty of a fixed length during which the product is maintained periodically to reduce the failure rate of the product and thus, to improve the reliability after each maintenance is served. If a failure occurs between two successive maintenances, only minimal repair is conducted. As for the warranty policy, we adopt free non-renewing repair action on each failure, in addition to the periodic maintenance service during the warranty period. Thus, under the given warranty policy, all the maintenance and repair costs incurred during the warranty period are charged to the dealer. For the proposed periodic maintenance scheme, we formulate a cost model to evaluate the expected total cost charged to the dealer during the warranty period and derive an optimal upgrade level of the failure rate at each maintenance to minimize the expected total warranty cost from the perspective of the dealer. We also present numerical results for an optimal upgrade level based on the proposed methods.

• Korean Journal of Clinical Pharmacy
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• v.32 no.3
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• pp.215-225
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• 2022

Background: Patients with hematologic cancers have a risk of drug-related problems (DRPs) from medications associated with chemotherapy and supportive care. Although the role of oncology pharmacists has been widely documented in the literature, few studies have reported its impact on cost reduction. This study aimed to describe the activities of oncology pharmacists with respect to hematologic diseases and evaluate the associated cost avoidance. Methods: From January to July 2021, patients admitted to the department of hemato-oncology at Seoul National University, Bundang Hospital were studied. The activities of oncology pharmacists were reported by DRP type following the Pharmaceutical Care Network version 9.1 guidelines, and the acceptance rate was calculated. The avoided cost was estimated based on the cost of the pharmacy intervention, pharmacist manpower, and prescriptions associated with the intervention. Results: Pharmacists intervened in 584 prescriptions from 208 patients during the study period. The most prevalent DRP was "adverse drug event (possibly) occurring" (32.4%), followed by "effect of drug treatment not optimal" (28.6%). "Drug selection" (42.5%) and "dose selection" (30.3%) were the most common causes of DRPs. The acceptance rate of the interventions was 97.1%. The total avoidance cost was KRW 149,468,321; the net profit of the avoidance cost, excluding labor costs, was KRW 121,051,690; and the estimated cost saving was KRW 37,223,748. Conclusion: Oncology pharmacists identified and resolved various types of DRPs from prescriptions for patients with hematologic disease, by reviewing the prescriptions. Their clinical service contributed to enhanced patient safety and the avoidance of associated costs.

• Journal of the Korean Society of Radiology
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• v.9 no.6
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• pp.393-401
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• 2015

Radiation therapy for lung cancer is an effective treatment during monotherapy or combination therapy. Studies have reported that the optimum utilization rate of radiation therapy is estimated at 61% to 74%. Radiation therapy in Korea has been investigated to be low; further studies are needed. This study was intended to assess the appropriateness of the use of radiation and to reveal the use of radiation therapy-related factors by examining radiation therapy in lung cancer patients of Busan and South Gyeongnam Province. This study was aimed at the population diagnosed with lung cancer in Busan and South Gyeongnam Province. To conduct the study, 1036 patients enrolled in two hospitals were collected and 897 appropriate as subjects were selected. We compared the optimum utilization rate and actual rate of radiation therapy, and revealed the adequacy and related factors for use of radiotherapy. Of 897 patients, 503 (56%) were treated with medical therapy and 394 (44%) were given radiotherapy. The radiotherapy utilization rate of all lung cancer patients was 42%. The proportion of non-small cell lung cancer by histologic type was 33% and that of small cell lung cancer was 90%. Factors related to radiation therapy used in cancer were age, histological type, clinical stage, doctor refereed to, and clinical examination. Compared to radiation utilization by region (site), curative chest therapy was 42%; palliative treatment was 26%. In the comparison of histologic types, utilization of small-cell lung cancer is lower; the lowest especially in the stage III. Utilization of radiation therapy in Busan and South Gyeongnam Province was lower than the reasonable one. Utilization difference could be explained by patient factors, tumor factors, and health service factors. To improve utilization,development ofoutreach service programs and activation of the multidisciplinary team are required.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.8 no.2
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• pp.618-633
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• 2014

Relay technology is becoming more important for mobile communications and wireless internet of things (IoT) networking because of the extended access network coverage range and reliable quality of service (QoS) it can provide at low power consumption levels. Existing mobile multihop relay (MMR) technology uses fixed-point stationary relay stations (RSs) and a divided time-frame (or frequency-band) to support the relay operation. This approach has limitations when a local fixed-point stationary RS does not exist. In addition, since the time-frame (or frequency-band) channel resources are pre-divided for the relay operation, there is no way to achieve high channel utilization using intelligent opportunistic techniques. In this paper, a different approach is considered, where the use of mobile/IoT devices as RSs is considered. In applications that use mobile/IoT devices as relay systems, due to the very limited battery energy of a mobile/IoT device and unequal channel conditions to and from the RS, both minimum energy consumption and QoS support must be considered simultaneously in the selection and configuration of RSs. Therefore, in this paper, a mobile RS is selected and configured with the objective of minimizing power consumption while satisfying end-to-end data rate and bit error rate (BER) requirements. For the RS, both downlink (DL) to the destination system (DS) (i.e., IoT device or user equipment (UE)) and uplink (UL) to the base station (BS) need to be adaptively configured (using adaptive modulation and power control) to minimize power consumption while satisfying the end-to-end QoS constraints. This paper proposes a minimum transmission power consuming RS selection and configuration (MPRSC) scheme, where the RS uses cognitive radio (CR) sub-channels when communicating with the DS, and therefore the scheme is named MPRSC-CR. The proposed MPRSC-CR scheme is activated when a DS moves out of the BS's QoS supportive coverage range. In this case, data transmissions between the RS and BS use the assigned primary channel that the DS had been using, and data transmissions between the RS and DS use CR sub-channels. The simulation results demonstrate that the proposed MPRSC-CR scheme extends the coverage range of the BS and minimizes the power consumption of the RS through optimal selection and configuration of a RS.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.16 no.4
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• pp.76-91
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• 2017

The Area of a domestic railway station is designed based on the 4-step traffic demand forecasting model with the average daily passenger count as one of its parameter. However, nowadays, due to increasing rate of railway station's function, the non-passengers are increasing. In order to consider those non-passengers who aren't using trains, assumed volume are added to the average daily passenger count of station to estimate the area, but the criteria being applied has no concrete basis. Therefore, this study aimed to recalculate the increasing non-passenger rate based on actual survey data of station users in any type of railway station to obtain the optimum area. Subsequently, the the design area was performed through pedestrian simulation. According to the result of the simulation, it was found that the total space of the exciting railway stations can be reduced up to 45% and will still satisfy the level of service(LOS) requirement.

• Journal of the Korea Institute of Military Science and Technology
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• v.16 no.2
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• pp.160-168
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• 2013

In tactical environment, tactical wireless networks are generally comprised of Tactical MANETs(T-MANETs) or Tactical WMNs(T-WMNs). The most important services in tactical network are voice and low rate data such as command control and situation awareness. These data should be forwarded via multi-hop in tactical wireless networks. Urgent and mission-critical data should be protected in this environment, so QoS(Quality of Service) must be guaranteed for specific type of traffic for satisfying the requirement of a user. In IEEE 802.11s, TDMA-based MAC protocol, MCCA(MCF Controlled Channel Access), has a function of resource reservation. But 802.11s protocol can not guarantee the end-to-end QoS, because it only supports reservation with neighbors. In this paper, we propose the routing protocol, R-HWMP(Reservation-based HWMP) which has the resource reservation to support the end-to-end QoS. The proposed protocol can reserve the channel slots and find optimal path in T-WMNs. We analyzed the performance of the proposed protocol and showed that end-to-end QoS is guaranteed using NS-2 simulation.

• Journal of Advanced Marine Engineering and Technology
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• v.35 no.6
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• pp.842-848
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• 2011

A fabricated hybrid control board using multi-communication is designed with a low power 8-bit microcontroller, ATxmega128A1. The microcontroller consists of 8 UART (Universal asynchronous receiver/transmitter) ports, 2 kbytes EEPROM, 128 kbytes flash memory, 8 kbytes SRAM. The 8 URAT ports are used for a multi-communication modem, a GPS module, etc. The EEPROM is used for saving a configuration for running programs, and the flash memory of 128 kbytes is used for storing a F/W (Firm Ware), and the 8 kbytes SRAM is used for stack and for storing memory of global variables while running programs. If we use the multi-communication of CDMA, TRS and RF to remotely control Aid to Navigation, it is able to remove the communication shadow area. Even though there is a shadow area for an individual communication method, we can select an optimal communication method. The compatibility of data has been enhanced as using of same data frame per communication device. For the test, 8640 of data have been collected from each buoy during 30 days in every 5 minutes and the receiving rate of the data has shown more than 85 %.

• Journal of Advanced Navigation Technology
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• v.6 no.1
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• pp.69-76
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• 2002

With the growth of data communication service by mobile devices, WAP is proposed to efficiently access the Internet contents by user request through wireless condition that has a high error rate and mobility. But, because a transmission speed of WAP is limited, it takes many times to transmit and to receive the data. This paper has studied the WAP packet transmission time using WTP-SAR algorithm. As a method that is to improve transfer capability of WAP, using SAR function in WTP, total message down from upper layer has been fragmented and packet is transmitted through RLP frame time slot. Then, we have analyzed the transmission time of WAP packet with variable RLP layer size on the wireless CDMA network for next generation systems. From the results, we could obtain the WAP packet transmission time and optimal WTP packet size.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.31 no.6B
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• pp.508-516
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• 2006

The explosive growth of wireless network users and the existence of various wireless services have demanded high rate throughput as well as user's QoS guarantees. Towards this, this paper proposes QoS-oriented subcarrier allocation scheme considering the QoS provisioning of multiple users, which is major requirement for wireless network design point of view. This paper introduces joint RR/K&H combined with M-LWDF(Modified Largest Weighted Delay First) scheme throughout observing statistical channel behavior and real time queuing analysis for appropriate resource allocation tightly connected to multiuser scheduling. Accordingly, the system throughput can be enhanced, and the QoS demanded for delay sensitive services can be satisfied. Furthermore, the proposed scheme is applied for OFDMA(Orthogonal Frequency Division Multiple Access) systems to allocate sub-carriers in optimal way. The simulation results verify plausible performances of proposed resource allocation scheme via showing superior effective capacity under time-varying physical-layer channel behaviors.