• Journal of Information Technology Applications and Management
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• v.13 no.1
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• pp.149-166
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• 2006

During the past several years, a number of attempts have been made to develop computer applications for the farm business. However, none of them truned out properly applicable to small farms occupying more than 90% of the total agri-business in number as they failed to take it into consideration that small farm, typically a private busines is quite different by nature from the large-scaled farm corporate. Small-sized farming is usually done on the houshold basis, and thus there is no distinction between the household and the business economy. In addition, small farm managers are mostly lacking knowledge or skills of both computers and accounting. This study, therefore, aims at the design and implementation of the financial management and accountign information system for small farms, with an attempt to relax constraints and resolve pitfalls revealed in previously developed applications. The following principles were introduced for the study : 1) The user-system interfaces have to be managed in the natural language as much as possible, so that the users can operate the system without any professional terms. 2) Household accounting has to be seperarte by some means from the business accounting, so that small farm businesses can manage their finance and accounting as necessary. 3) The system has to be designed so as not only for the users to manage transactional data but to analyse historical data in multiple dimensions for their decision-makings. The results from this study would perhaps help not only for the farmers but for the educators, policy makers, and counselors for the farming.

• The Transactions of the Korea Information Processing Society
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• v.3 no.3
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• pp.449-459
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• 1996

The main goal of this paper is to introduce a novel definition for fuzzy mathematical morphology and a neural network implementation. The generalized- mean operator plays the key role for the definition. Such definition is well suited for neural network implementation. The first stage of the shared-weight neural network has adequate architecture to perform morphological operation. The shared- weight network performs classification based on the features extracted with the fuzzy morphological operation defined in this paper. Therefore, the parameters for the fuzzy definition can be optimized using neural network learning paradigm. Learning rules for the structuring elements, degree of membership, and weighting factors are precisely described. In application to handwritten digit recognition problem, the fuzzy morphological shared-weight neural network produced the results which are comparable to the state-of art for this problem.

• Journal of the Korea Society of Computer and Information
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• v.25 no.10
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• pp.185-191
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• 2020

This article proposes the unified an arm's length price of transfer pricing for thin capitalization since the scope of permanent establishment has been enlarged under Digital Economy and the implementation of Blackchain system to resolve the drawback of finding an arm's length price. The rule of current thin capitalization runs against the non-discrimination of taxation of the tax treaties and the national treatment which deals fairly with goods, sercice and capital money within the country under the treaty of commerce and navigator. In addition, the information of comparable uncontrolled debt are not available of current system to prove the debt which is not subject to the rule of thin capitalization. The united an arm's length price of transfer pricing for thin capitalization can apply to foreign investment as well as domestic corporations, thereby resolving the problem of the non-discrimination of taxation of the tax treaties and the treaty of commerce and navigation. The availability of transaction level data through Blockchain platform to decide whether the debt can be subject to thin capitalization can resolve the issue of comparable uncontrolled debt transaction which can't be found in current business transactions. This article should shed light on the proposing of the unified an arm's length price of transfer pricing for thin capitalization and Blockchain system to prevent the income shifting. This propose provide implication for policymakers on current system of thin capitalization and arm's length principles.

• Journal of the Korea Society of Computer and Information
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• v.27 no.1
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• pp.183-191
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• 2022

The Korea Stewardship Code 'Principles on the Fiduciary Responsibilities of Institutional Investors' was introduced in 2016 and the National Pension Service adopted it in 2018. the National Pension Service casted 'dessent' vote on the agenda which is able to reduce the ownership interest of shareholder in general meeting. This paper examines whether 'dissent' voting affected on the ownership interest of shareholder or not. The 'dissent' vote on the agenda are related to revision artical of corperation, appointment or compensation of director and auditor, approval of financial statements ect. The proxies of earnings management is discretionary accruals calculated by modified Jones model. The control variablies are size of assets, liabilities per assets, returns on assets. The results of this study are as followings. First, the 'dissent' voting on the agenda are related to revision artical of corperation, M&A, approval of financial statements ect. are not significant because their sample size is too small, Second, the 'dissent' voting on appointment of director and auditor affected on reduction of discretionary accruals. So the National Pension Service activism shall affect on increasing the ownership interest of shareholder. Third, the 'dissent' voting on compensation of director and auditor is not affected on reduction of discretionary accruals. This results show that 'unconditional dissent voting' on the agenda in general meeting is not to reduce the ownership interest of shareholder.

• Journal of KIISE:Software and Applications
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• v.32 no.6
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• pp.532-541
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• 2005

We examined the wave pattern of the spleen by using abdominal CT images of a patient with liver cirrhosis, and found that they are different from those of a person with a normal liver. In the abdominal CT image of the patient with liver cirrhosis, there is a deep wave part on the left side of the spleen. In the case of the normal liver, there are waves on the left side, but they aren't deep. Therefore, the total area of waving parts of the spleen with liver cirrhosis is found to be greater than that of the spleen with the normal liver. Moreover, when examining circularity by abstracting the waves of the spleen from the image with liver cirrhosis, we found they are more circular than those of the spleen accompanied by a normal liver. This paper suggests an automatic method to diagnose liver cirrhosis by using the wave pattern of the spleen in abdominal CT images on the basis of the two principles. It tells us that we can judge if the liver has liver cirrhosis automatically, without the manual test of the ratio of caudate lobe to right lobe, only with the spleen.

• Journal of the Korea Society of Computer and Information
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• v.25 no.12
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• pp.155-163
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• 2020

This study developed a system that can collect, manage, and utilize the travel routes of individuals who tested positive for coronavirus disease 2019 (COVID-19) based on the data standardization and quality management principles and presented the analysis data collected from the existing system. Unlike many other countries in the world, Korea demonstrated a rapid response by conducting epidemiological investigations. Further, the local governments have actively shared the travel routes of individuals who tested positive for COVID-19 to facilitate proactive prevention of the infectious disease per the Infectious Disease Control and Prevention Law. However, currently, there is no standard protocol for the local governments to share the information, thus complicating the process of sharing, managing, and utilizing the collected data. Therefore, this study developed a system that can facilitate sharing of the travel routes of individuals who tested positive for COVID-19 by establishing database construction procedures and using the travel route of COVID-19 patients as per the Disaster & Safety Information Sharing Platform and developing a data processing guideline, a data entry system with default templates, and Open API. Although this sharing system was designed to communicate the travel routes of COVID-19 patients, it can also be utilized in case of other infectious diseases. Therefore, it can be used as a response strategy for future outbreaks of infectious diseases.

• The KIPS Transactions:PartB
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• v.12B no.5 s.101
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• pp.553-560
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• 2005

Generally, it is known that the spleen accompanied by liver cirrhosis is hypertrophied or enlarged. We examined the wave pattern of the spleen by using abdominal CT images of a patient with liver cirrhosis, and found that they are different from those of a person with a normal liver In the abdominal CT image of the patient with liver cirrhosis, there is a deep wave part on the left side of the spleen. In the case of the normal liver, there are waves on the left side, but they aren't deep. Therefore, the total area of waving parts of the spleen with liver cirrhosis is found to be greater than that of the spleen with the normal liver. Moreover, when examining circularity by abstracting the waves of the spleen from the image iO liver cirrhosis, we found they are more circular than those of the spleen accompanied by a normal liver. This paper suggests an automatic method to diagnose splenic enlargement by using the wave pattern of the spleen in abdominal CT images on the basis of the two principles. It tells us that we can judge if the abdomen has a focal splenic enlargement automatically, without the manual test of the size of spleen, only with the shape of spleen.

• Proceedings of the Korea Database Society Conference
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• 1998.09a
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• pp.525-543
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• 1998

This paper proposes a conceptual taxonomy of architectures far workflow management systems. The systematic classification work is based on a framework for workflow architectures. The framework, consisting of generic-level, conceptual-level and implementation-level architectures, provides common architectural principles for designing a workflow management system. We define the taxonomy by considering the possibilities for centralization or distribution of data, control, and execution. That is, we take into account three criteria. How are the major components of a workflow model and system, like activities, roles, actors, and workcases, concretized in workflow architecture？ Which of the components is represented as software modules of the workflow architecture？ And how are they configured and operating in the architecture？ The workflow components might be embodied, as active (processes or threads) modules or as passive (data) modules, in the software architecture of a workflow management system. One or combinations of the components might become software modules in the software architecture. Finally, they might be centralized or distributed. The distribution of the components should be broken into three: Vertically, Horizontally and Fully distributed. Through the combination of these aspects, we can conceptually generate about 64 software Architectures for a workflow management system. That is, it should be possible to comprehend and characterize all kinds of software architectures for workflow management systems including the current existing systems as well as future systems. We believe that this taxonomy is a significant contribution because it adds clarity, completeness, and "global perspective" to workflow architectural discussions. The vocabulary suggested here includes workflow levels and aspects, allowing very different architectures to be discussed, compared, and contrasted. Added clarity is obtained because similar architectures from different vendors that used different terminology and techniques can now be seen to be identical at the higher level. Much of the complexity can be removed by thinking of workflow systems. Therefore, it is used to categorize existing workflow architectures and suggest a plethora of new workflow architectures. Finally, the taxonomy can be used for sorting out gems and stones amongst the architectures possibly generated. Thus, it might be a guideline not only for characterizing the existing workflow management systems, but also for solving the long-term and short-term architectural research issues, such as dynamic changes in workflow, transactional workflow, dynamically evolving workflow, large-scale workflow, etc., that have been proposed in the literature.

• The Journal of Information Technology and Database
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• v.5 no.1
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• pp.97-108
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• 1998

This paper proposes a conceptual taxonomy of architectures for workflow management systems. The systematic classification work is based on a framework for workflow architectures. The framework, consisting of generic-level, conceptual-level and implementation-level architectures, provides common architectural principles for designing a workflow management system. We define the taxonomy by considering the possibilities for centralization or distribution of data, control, and execution. That is, we take into account three criteria. How are the major components of a workflow model and system, like activities, roles, actors, and workcases, concretized in workflow architecture. Which of the components is represented as software modules of the workflow architecture\ulcorner And how are they configured and operating in the architecture\ulcorner The workflow components might be embodied, as active (processes or threads) modules or as passive (data) modules, in the software architecture of a workflow management system. One or combinations of the components might become software modules in the software architecture. Finally, they might be centralized or distributed. The distribution of the components should be broken into three: Vertically, Horizontally and Fully distributed. Through the combination of these aspects, we can conceptually generate about 64 software Architectures for a workflow management system. That is, it should be possible to comprehend and characterize all kinds of software architectures for workflow management systems including the current existing systems as well as future systems. We believe that this taxonomy is a significant contribution because it adds clarity, completeness, and global perspective to workflow architectural discussions. The vocabulary suggested here includes workflow levels and aspects, allowing very different architectures to be discussed, compared, and contrasted. Added clarity is obtained because similar architectures from different vendors that used different terminology and techniques can now be seen to be identical at the higher level. Much of the complexity can be removed by thinking of workflow systems. Therefore, it is used to categorize existing workflow architectures and suggest a plethora of new workflow architectures. Finally, the taxonomy can be used for sorting out gems and stones amongst the architectures possibly generated. Thus, it might be a guideline not only for characterizing the existing workflow management systems, but also for solving the long-term and short-term architectural research issues, such as dynamic changes in workflow, transactional workflow, dynamically evolving workflow, large-scale workflow, etc., that have been proposed in the literature.

• KIPS Transactions on Software and Data Engineering
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• v.2 no.3
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• pp.187-194
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• 2013

Recently, there have been many trials to analyze characteristics of research trends through a structural analysis of keyword networks in various fields. However, most previous studies have mainly focused on structural analysis harbored in some static networks and there is a lack of research on changes of such networks structure with time. In this paper, we constructed annual keyword networks by using a database of papers published in the international computer engineering-field journals from 2002 through 2011, and examined the changes of them. As a result, it was shown that most keywords in a network are preserved in the network of the next year, and their degree of connectivity and the average weight of the connections were higher and smaller, respectively, than those of the keywords which are not preserved. In addition, when a keyword network shifted to one of the next year, the connections between keywords were more likely to be removed than preserved, and the average weight of the removal connections was higher than that of the preserved ones. These results imply that the keywords are not changed over time but their connections are very likely to be changed; and there is apparent differences between the preserved and removal groups of keywords/connections with respect to degree and weights of connections. All these results are consistently observed over the ten-year datasets and they can be important principles in understanding the structural changes of the keyword networks.