• Management & Information Systems Review
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• v.33 no.5
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• pp.71-84
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• 2014

We examine evidence on the relationship between firms that targeted by the Financial Supervisory Service for allegedly manipulating annual earnings and accounting quality measured by the discretionary accruals, an issue with important public policy implications. The main purpose of this paper is to empirically investigate the extent to which Korean WDS(Window Dressing Settlement) firms identified by the financial supervisory service in their audit review exhibit higher level of accounting quality in order to avoid any potential negative effects and to regain public confidence after audit review. In this study, we analyzed 51 WDS firms and 102 control firms which traded in the Korean Stock Exchange market during the period from 2000 to the 2010. The number of observations subject to various tests are 251 and 502 firm-years for WDS and control samples respectively across the 5 year sample period. The results of the study show that the accounting quality after auditor review be significantly improved. This result suggests that the FSS's audit review system would control the accounting quality and then improve the transparency of the accounting information. Thus it may be suggested that the current audit review system is efficient ways to lead listed firms to provide transparent financial statements.

• Journal of KIISE:Computing Practices and Letters
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• v.7 no.6
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• pp.602-613
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• 2001

Recently, the computing has developing in distributed object computing environment for supporting a programming paradigm of distributed application requiring interoperability between heterogeneous clients and servers. It involves the complex networking and the object-oriented technologies for various multimedia application service. In this paper, we construct the real-time object group platform for solving the difficulties of managements of distributed objects and the real-time constraints by requiring for real-time service supporting of applications in distributed computing environment. The existing researches are being tried to only improving the performance of systems by using real-time CORBA itself, or modifying the part of CORBA compliance. Hence, we design a new model of real-time object group platform that can support the real-time requirement without modifying the ORB. The structure of our real-time object group analyzed and defined the requirement about object management and real-time application service sides. And the role of the components of real-time object group is divided into 2 classes for reducing the side effect of interoperability between management and service. Also, we considered how to transparently express the parameters of real-time properties for clients and developers of server's service objects. If the expression of real-time parameters is transparent, then the developer can easily extend the real-time parameters simply and flexibly. Therefore, in this paper we defined the role of components of platform and described functions of each component and designed and then implemented the real-time object group platform. Finally, we showed the execution procedures of implemented our platform for verifying the functionality.

• Journal of Construction Engineering and Project Management
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• v.5 no.1
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• pp.11-19
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• 2015

This paper presents optimized artificial neural networks (ANNs) claims prediction and decision awareness framework that guides owner organizations in their pre-bid construction project decisions to minimize claims. The framework is composed of two genetic optimization ANNs models: a Claims Impact Prediction Model (CIPM), and a Decision Awareness Model (DAM). The CIPM is composed of three separate ANNs that predict the cost and time impacts of the possible claims that may arise in a project. The models also predict the expected types of relationship between the owner and the contractor based on their behavioral and technical decisions during the bidding phase of the project. The framework is implemented using actual data from international projects in the Middle East and Egypt (projects owned by either public or private local organizations who hired international prime contractors to deliver the projects). Literature review, interviews with pertinent experts in the Middle East, and lessons learned from several international construction projects in Egypt determined the input decision variables of the CIPM. The ANNs training, which has been implemented in a spreadsheet environment, was optimized using genetic algorithm (GA). Different weights were assigned as variables to the different layers of each ANN and the total square error was used as the objective function to be minimized. Data was collected from thirty-two international construction projects in order to train and test the ANNs of the CIPM, which predicted cost overruns, schedule delays, and relationships between contracting parties. A genetic optimization backward analysis technique was then applied to develop the Decision Awareness Model (DAM). The DAM combined the three artificial neural networks of the CIPM to assist project owners in setting optimum values for their behavioral and technical decision variables. It implements an intelligent user-friendly input interface which helps project owners in visualizing the impact of their decisions on the project's total cost, original duration, and expected owner-contractor relationship. The framework presents a unique and transparent hybrid genetic algorithm-ANNs training and testing method. It has been implemented in a spreadsheet environment using MS Excel$^{(R)}$ and EVOLVERTM V.5.5. It provides projects' owners of a decision-support tool that raises their awareness regarding their pre-bid decisions for a construction project.

• Journal of Information Technology Applications and Management
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• v.26 no.4
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• pp.41-50
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• 2019

Block chain technology revolutionizes the 'double entry bookkeeping' of accounting principles in 600 years. It will be an opportunity for you to become one. The advent of the block chain will revolutionize the accounting world. It is no exaggeration to say that it is a skill. The use of block chains for accounting leads to the occurrence of transactions. It's easy to identify a transaction, and it's easy to fake or tamper with it. The accounting industry because it is difficult to communicate transparent accounting information to stake holders. Transformations will be possible across the board (Carlozo, 2017). An entity shall provide financial information that is useful to interested parties in making reasonable economic decisions. Transactions arising from business activities are recorded and provided in the books. Interested parties are here. We need to make decisions to protect our interests and make those decisions rationally. To make a decision, we know how the outcome of the decision will affect our self-interest. Because it has to do so, it uses corporate information for this purpose. But the investor is one way of doing business. It is difficult to trust the information provided by (Yermack, 2017). As a result, ICO companies, startups, small businesses lose a lot of business opportunities because they don't have investors. In addition, the management mixes cash flows with accounting interests to indicate changes in cash flows. It experiences failure in its business due to its inability to analyze and predict faithfully. But it's a blockhead in accounting. Applying the factors and recording them in the book will result in a number of benefits for different stake holders. It can be provided. The financial information in the block chain is not subject to further review or verification. It can improve the timeliness and increase reliability of financial information because it cannot be forged or tampered with (Delloitte, 2016). Based on the fourth industrial revolution, the pace of change in all sectors of society has never been faster. Based on block chain technology, decision-making structure is based on vertical structure of the past. Transforming into a horizontal structure collapses existing tools and advances transparency and decentralization a change of Copernican interpersonal awareness with the trend of the times, which is becoming angry with modern people.

• Journal of Digital Convergence
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• v.12 no.3
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• pp.391-397
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• 2014

This paper is concerned with medical tourism, which is expected to become the new growth engine of the 21st century. Medical tourism is a collaborative and synergistic composition of Healthcare and Tourism, and has led to a remarkable growth in 2012 since the year 2009, exhibiting huge growth potential. This paper reviews the emerging market of the medical tourism with five major hospitals in Korea from the perspective of medical tourists, and makes suggestions for the global health care and the sustainable development in Korean medical tourism as a growth market: the construction of websites for active services and transparent management of medical expenses with proper arrangement of medical consulting and advices, cooperation of the health care center and the medical tourism industry, and the activation of healthcare communication. For the smooth progress of medical tourism, this paper suggests two separate communication channels: one for the patient tourists and the other for the medical tourism coordinators. The former needs accuracy with professional knowledge on the healthcare and communication, which should be classified as medical interpreters working with disease-oriented medical tourists. The latter refers to international medical coordinators dedicated to the smooth progress of medical tourism and services. This paper also points out the creative efforts to improve the relatively poor infrastructure of tourism industry to accommodate the medical tourists, and improve the medical tourism industry.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2006.05a
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• pp.417-420
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• 2006

UPnP presents home network middleware for local home electrical appliances basedon internet protocols that is available access and control electrical appliances just in local home network. Itis designed to bring easy-to-use, flexible, standards-based connectivity to ad-hoc or unmanaged networks in the home, a small business, public spaces, or attached to the Internet. In this paper, Internet Gateway expands UPnP IGD(Internet Gateway Device) DCP(Device Control protocol) and UPnP IGP Bridge for Internet Home Network Electrical Appliance Control. UPnP IGD DCP is configurable initiation and sharing of internet connections, advanced connection-management features, management of host configuration service, and supports transparent Internet access by non-UPnP-certified devices. UPnP Bridge search for local home network devices by sending control messages. Control Point of UPnP Bridge search for devices of interest on the network and can control or be controlled all of functions by IGD DCP with control commands. Outside client, approach to UPnP IGD DCP, send control messages UPnP Bridge, and invoke each UPnP device. As a result, Electrical Appliance of Home Network base on UPnP, can control and be controlled via the Internet like ones in the one Home Network without modification of existing UPnP.

• The Korean Journal of Archival Studies
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• no.11
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• pp.15-40
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• 2005

'Governance' is a subject that is widely discussed these days in the government and the academic world. I think that the new concept, 'governance', is a strategy to develop the democracy of the society in its institutional and functional aspects. When we are going to discuss about governance, public records and their relationships, without understanding the meaning of 'public' in Korea, we cannot expect to discuss the matter precisely. It is said that Korean public service sectors are awash with authoritarianism and unreasonableness, and that they are at the center of seething corruption and bribe scandals. It is the legacy that the regimes adopted in the aftermath of the Japanese colonial rule for 35 years. The colonial legacy included not simply the practice of the Japanese colony, but also people who had collaborated the Japanese. The American military government and Rhee, Sung-Man regime also appointed the same officials to government posts. As was the same case in other areas including economy, press, education, politics, law, etc. In this point of view, "Righting historical wrongs", a controversial issue now in Korea, aims at establishing the right relationships between an individual and the public, and eventually laying the foundation of democracy for future generation, a procedure of achieving good governance. Apparently, Korea has made progress in developing democracy, as well as in reforming the government policy and organization. Many independent commissions are performing the projects instead of the government institutions that mandated to do the job, but has not played their roles. The e-government projects in Korea was launched in 2001 by the former administration. However, the confusion of records-management after the promulgation of the act is the result of the lack of strategy and the inconsistency of the vision. Good record-keeping supports effective, transparent and accountable government. Accountability is a key element of good governance. It is a recognized fact that without information, there is no guidance for decision-making, and accountability. Thus without records, there is no accountability for the decisions of actions. Transparency means that the decisions taken and their enforcement are carried out based on led-out rules and regulations. When both accountability and transparency are non-existent, good governance is bound to fail. Archival institutions have to give an attention to inner-governance because of the new trend of archival practice, namely 'macro-appraisal'. This 'macro-appraisal' is a kind of a functions-based approach. However, macro-appraisal focuses not just on function, but on the three-way interaction of function, structure and citizen, which combined reflect the functioning of the state within civil society, that is to say, its governance. In conclusion, the public and democracy are major challenges in the Korean society. The so-called good governance requires good record management. In this respect, records managers are in the front line of instituting good governance, and achieving better public and democracy for future generation, a procedure of achieving good governance.

• Journal of Korean Society of Disaster and Security
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• v.16 no.1
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• pp.23-35
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• 2023

Recently, the damage caused by natural disasters such as typhoons and localized torrential rains has been increasing rapidly. The Ministry of the Interior and Safety enacted a ｢law on safety management of small sized infrastructures｣ and local governments have to register small sized infrastructures with the National Disaster and Safety Management System (NDMS) until March 31st every year. Recently, each local government has ordered Safety inspections of small sized infrastructures and maintenance plans and six types of facilities, including small streams, small bridges, farm roads, access roads to village, inlet weirs, and drop structures are being surveyed and digitized into a database. Each facility is being evaluated for risk, and for those deemed hazardous, maintenance plans are being developed. However, since the risk assessment method of small sized infrastructures is not clear so that is conducted through visual investigation by field investigators, risk assessment is conducted in a subjective and ambiguous form. Therefore, this study presented a reasonable and quantitative risk assessment method by providing a quantitative evaluation indicator for small stream, which has the highest disaster risk among other small sized infrastructures, so that small sized hazard infrastructures can be selected to secure transparent evidence for improvement plans and action plans.

• Proceedings of the Korean Society of Crop Science Conference
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• 2017.06a
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• pp.51-52
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• 2017

"Plant genetic resources for food and agriculture" means any genetic material of plant origin of actual or potential value for food and agriculture. "Genetic material" means any material of plant origin, including reproductive and vegetative propagating material, containing functional units of heredity. (Internal Treaty on Plant Genetic Resources for Food and Agriculture, ITPGRFA). The "Nagoya Protocol on Access to Genetic Resources and the Fair and Equitable Sharing of Benefits Arising from their Utilization (ABS) to the Convention on Biological Diversity (shortly Nagoya Protocol)" is a supplementary agreement to the Convention on Biological Diversity. It provides a transparent legal framework for the effective implementation of one of the three objectives of the CBD: the fair and equitable sharing of benefits arising out of the utilization of genetic resources. The Nagoya Protocol on ABS was adopted on 29 October 2010 in Nagoya, Japan and entered into force on 12 October 2014, 90 days after the deposit of the fiftieth instrument of ratification. Its objective is the fair and equitable sharing of benefits arising from the utilization of genetic resources, thereby contributing to the conservation and sustainable use of biodiversity. The Nagoya Protocol will create greater legal certainty and transparency for both providers and users of genetic resources by; (a) Establishing more predictable conditions for access to genetic resources and (b) Helping to ensure benefit-sharing when genetic resources leave the country providing the genetic resources. By helping to ensure benefit-sharing, the Nagoya Protocol creates incentives to conserve and sustainably use genetic resources, and therefore enhances the contribution of biodiversity to development and human well-being. The Nagoya Protocol's success will require effective implementation at the domestic level. A range of tools and mechanisms provided by the Nagoya Protocol will assist contracting Parties including; (a) Establishing national focal points (NFPs) and competent national authorities (CNAs) to serve as contact points for information, grant access or cooperate on issues of compliance, (b) An Access and Benefit-sharing Clearing-House to share information, such as domestic regulatory ABS requirements or information on NFPs and CNAs, (c) Capacity-building to support key aspects of implementation. Based on a country's self-assessment of national needs and priorities, this can include capacity to develop domestic ABS legislation to implement the Nagoya Protocol, to negotiate MAT and to develop in-country research capability and institutions, (d) Awareness-raising, (e) Technology Transfer, (f) Targeted financial support for capacity-building and development initiatives through the Nagoya Protocol's financial mechanism, the Global Environment Facility (GEF) (Nagoya Protocol). The Rural Development Administration (RDA) leading to conduct management agricultural genetic resources following the 'ACT ON THE PRESERVATION, MANAGEMENT AND USE OF AGRO-FISHERY BIO-RESOURCES' established on 2007. According to $2^{nd}$ clause of Article 14 (Designation, Operation, etc. of Agencies Responsible for Agro-Fishery Bioresources) of the act, the duties endowed are, (a) Matters concerning securing, preservation, management, and use of agro-fishery bioresources; (b) Establishment of an integrated information system for agro-fishery bioresources; (c) Matters concerning medium and long-term preservation of, and research on, agro-fishery bioresources; (d) Matters concerning international cooperation for agro-fishery bioresources and other relevant matters. As the result the RDA manage about 246,000 accessions of plant genetic resources under the national management system at the end of 2016.

• Korean Journal of Soil Science and Fertilizer
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• v.29 no.1
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• pp.34-43
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• 1996

Determining the actual evapotranspiration(ETa) of a crop, and appropriate water management of the crop based on the ETa are very important For increasing the yield. The present study aimed at determining ETa and crop coefficient of sesame growing under different climatic conditions with the transparent thin polyethylene film mulch(0.03 mm thick) and without this mulch. Bottomless cylindrical lysimeters(105cm in diameter, 120cm in height, protruded 20 cm above the soil surface) were installed on the field of sandy loam "Bonyang series" soil with a moderate drainage. The determination of ETa was performed by measuring each component of a model equation, $ETa=(R+I)-\{Ro+(D1+D2)\}+C{\pm}{\Delta}S$. Sesame, cv. "Ansan" was sown in two rows with the spacing of $50{\times}15cm$ on May 10 in 1991 and 1992. The mulching covers 80% of the soil surface. Sesame consumed the water of 139.0 mm(1.53 mm/day) and 171.2 mm(1.59 mm/day) in ETa without the film mulch, but that of 132.6 mm(1.46 mm/day) and 199.8 mm(1.85 mm/day) with its mulching through both years of 1991 and 1992, respectively. The ETa's accounted for 52 and 69% of the potential evapotranspiration(ETp) in the mulched crop, and 54 and 59% of ETp in the non-mulched crop 1991 through 1992, respectively. Its ETa's were much more and their gap between the mulching and non-mulching treatment was larger in 1992 than in 1991 as a result of the better climatic condition of 1992.