• Journal of the military operations research society of Korea
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• v.34 no.1
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• pp.117-135
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• 2008

The ROK's military is attempting to change to advanced information science force through 'the Defense Reform 2020', which essentially creates the requirements of new military force. Therefore, the importance of defense industry and defense budget have been emphasized in order to successfully promote military build-up. However, the ROK defence industry has been going serious difficulties in the present day, and what is worse, unreliable rationality stability of Defense Capability Improvement Cost put the industry in the harder situation. In this circumstances, the improvement measures of the rationality stability of Defense Capability Improvement Cost should be immediately studied to satisfy the requirements of ROK military force in a suitable time and the development of ROK defense industry. The purpose of this study was to propose reinforcement measures to improve the arrangement system of yearly allocation for Mid-term Defense Plan of defense capability improvement programs and connect Mid-term Defense Plan to National Fiscal Management Plan to raise the rationality stability of ROK Defense Capability Improvement Cost.

• Journal of The Korean Society of Agricultural Engineers
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• v.57 no.3
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• pp.77-86
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• 2015

The agricultural water management generally has focused on water resources for crop production but it could be affected by the food consumption pattern. The aim of this study is to estimate virtual water consumption for food consumption and calorie supply using the water footprint and virtual water concept. In addition, we estimated the virtual water requirements for increasing the food and calorie self-sufficiency adjusted by the government for food security. About $330.0m^3/cap/yr$ of virtual water was consumed for the main foods consumption in 1985, and it was increased to $450.0m^3/cap/yr$ in 2010. The rate of virtual water consumption by meats consumption was 28 % in 1985 but it was increased to 54 % in 2010. In other words, the total virtual water consumption by foods consumption was increased from 1985 to 2010 with the high rate of meats consumption. The average $1.29m^3$ of virtual water was consumed for supplying 1 calorie per capita in 2010 but about $10.1m^3/cal$ of virtual water was consumed by only bovine meats consumption. The food self-sufficiency is the main factor for food security in Korea. About $46.5Mm^3$ and $393.9Mm^3$ of virtual water were required in order to increase the food and calorie self-sufficiency of wheat by 1 % individually. This study showed the water consumption was related to food consumption and calorie supply pattern, and these results could be used as the indices for the agricultural water management considering the change of eating habit and food security.

• Proceedings of KOSOMES biannual meeting
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• 2003.05a
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• pp.41-58
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• 2003

A recent trend of global shipping industry adopting Port State Control (PSC) system is recognized as a proficient mechanism in preventing costal traffic accident and protecting marine environment. Disadvantages of Korean shipping companies in PSC inspection are unavoidable as Tokyo MOU imposed priority listed flag to Korea. Having stated above, appropriate research and prompt preparation in compliance with current PSC requirements for the Korean shipping companies have become an immediate need. The objectives of this study are : First, to review in understanding of PSC in overall and foundation of enforcement. Second. to study interaction of international treaties regarding PSC. Third, to compare practical compliance among the countries and to open up a case study on Korean shipping companies in adopting PSC. Last, to suggest direction to the Korean shipping companies the most proficient way in compliance with the current Tokyo MOU requirement. Korean flagged vessels have become prioritized target in PSC inspection as Tokyo MOU imposed priority listed flag to Korea due to high detention rate of its fleet. Disadvantage of a priority listed flag is a burden in its proficient fleet operation. This study suggests solutions to the disadvantages as below. : 1) Change shore management system, and provide continuous & quality education to crew members 2) Form a network in sharing PSC information among the Korean shipping companies 3) Form a centralized function in which government, Korean Shipping register and shipowners can treat problems in a prompt manner.

• Journal of Internet Computing and Services
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• v.15 no.4
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• pp.57-65
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• 2014

Risk factors are the reason behind cost overruns and delays in long-term large-scale IT service projects. Major risks originate from the integration of complex IT system components, including software, hardware, and solutions; the competitive bidding process; the turnkey and firm-fixed price nature of contracts; and the project execution environment. We have identified several risk factors such as delay in acceptance, low quality of deliverables, delay in payment, adding and changing requirements and scope, unclear definition of roles and responsibilities of the buyer and supplier, and unclear procedures of change and quality management during the project execution phase. One needs to manage risks proactively before signing the contract. In order to weed out or lower the risk factors well in advance, we need to identify and remove risk factors contained in contract clauses and attached contract documents. We propose a checklist for assessing IT service project contracts. To validate the checklist's utility, we applied it to an IT service project in the finance industry. The results show that the checklist is effective in identifying and removing risk factors pertaining to IT service projects.

• Convergence Security Journal
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• v.5 no.2
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• pp.51-56
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• 2005

Service operating management to keep stable and effective environment according as user increase and network environment of the Internet become complex gradually and requirements of offered service and user become various is felt constraint gradually. To solve this problem, invasion confrontation system through proposed this log analysis can be consisted as search of log file that is XML's advantage storing log file by XML form is easy and fast, and can have advantage log files of system analyze unification and manages according to structure anger of data. Also, created log file by Internet Protocol Address sort by do log and by Port number sort do log, invasion type sort log file and comparative analysis created in other invasion feeler system because change sort to various form such as do log by do logarithm, feeler time possible.

• The Journal of the Korea Contents Association
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• v.18 no.6
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• pp.564-573
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• 2018

External environment of enterprises are rapidly changing brought about mainly by global competition, cost and profitability pressures, and emerging new technology. In particular, frequent change of customer requirements is a tough challenge to manufacturing company. To cope with these challenges, a production planning and scheduling (PP&S) function might be established to provide accountability for both customer service and operational efficiency. PP&S deals with short-term decision making in the production process of whole supply chain. The task of PP&S is to seek a balance between customer orders and limited resources. At present, many PP&S software solutions have been utilized in many enterprises to generate a realistic production plan and schedule efficiently. The aim of this paper is to analyze the PP&S functionalities and its system architecture from the perspective of SCM (Supply Chain Management), and propose the PP&S solution classification framework to facilitate the comparison among various solutions.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.38 no.3
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• pp.1-7
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• 2015

This research is to develop a possible process to apply k-means clustering to an efficient vehicle routing process under time varying vehicle moving speeds. Time varying vehicle moving speeds are easy to find in metropolitan area. There is a big difference between the moving time requirements of two specific delivery points. Less delivery times are necessary if a delivery vehicle moves after or before rush hours. Various vehicle moving speeds make the efficient vehicle route search process extremely difficult to find even for near optimum routes due to the changes of required time between delivery points. Delivery area division is designed to simplify this complicated VRPs due to time various vehicle speeds. Certain divided area can be grouped into few adjacent divisions to assume that no vehicle speed change in each division. The vehicle speeds moving between two delivery points within this adjacent division can be assumed to be same. This indicates that it is possible to search optimum routes based upon the distance between two points as regular traveling salesman problems. This makes the complicated search process simple to attack since few local optimum routes can be found and then connects them to make a complete route. A possible method to divide area using k-means clustering is suggested and detailed examples are given with explanations in this paper. It is clear that the results obtained using the suggested process are more reasonable than other methods. The suggested area division process can be used to generate better area division promising improved vehicle route generations.

• The Journal of The Korea Institute of Intelligent Transport Systems
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• v.19 no.2
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• pp.1-17
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• 2020

This Study aims to change and expand present traffic regulation from the human driver to Automated Vehicle(AV), we conducted an in-depth interview(IDI) into the traffic regulation service's strategy for an AV-related information consumer group(AVs and service developers) and a manager group (an information service management agency). The IDI results confirmed several important opinions and requirements for an information service by regulatory information manager groups (enough for AV development), such as a systematic need for dynamic regulatory information and a unified information management system. Also, we find out implications about adopting the Internet of Things (IoT) technology in traffic safety facilities to provide dynamic regulation information on the roads.

• Management & Information Systems Review
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• v.7
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• pp.93-111
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• 2001

In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.

• Korean Journal of Agricultural Science
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• v.50 no.4
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• pp.785-798
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• 2023

Considering irrigation facilities are currently insufficient and drought vulnerability due to climate change is high, efficient measures are required to secure water supply for field crops. This study, therefore, calculated the water shortage to secure water for representative field crops. An economic analysis was further conducted by comparing the production income to the input cost for each method. Here, five distinct regions were selected to represent each crop-Cheongyang-gun for chili peppers, Yesan-gun for apples, Dangjin-si for cabbages, Seosan-si for garlic, and Goesan for beans. The regions with insufficient water supply were estimated by calculating the water requirements and the supplied water from public groundwater wells for each area. A comprehensive set of four scenarios was presented as a strategy to ensure water security and manage irrigation facilities. These scenarios comprised the maintenance of existing groundwater wells, the construction of new water storage tanks, the installation of additional groundwater wells, and the utilization of surface water. B/C (benefit/cost) analysis was conducted for each scenario. As a result, the construction of water storage tanks was selected as a facility and water management plan in Cheongyang-gun, Dangjin-si, and Seosan-si. The analysis additionally indicated the economic viability of installing surface water utilization facilities in Yesan-gun and developing water storage tanks and groundwater (aquifer) wells in Goesan-gun. The results of this study are considered to serve as foundation data that may be utilized in the selection of water management plans for drought-prone areas in the future.