The causes that the transparency of Korean accounting information was rated low, a short supply of faithful and transparent accounting information from the limitation of external audit environment must be pointed out. Purpose of the external audit is a expression of the auditors about that financial statements an enterprise made public were appropriately drew up in accordance with the corporate accounting principles from important point of view. Analysis of the audit opinion and so fourth according to 6,541 individual audit reports and introduced to the bill securities forward committee as a subject of external audit according to the raw of corporation external audit show that considerable change to the contents of audit report. This show as it is that uncertainty of future that is now being faced by our enterprise, because corporation which present audit reports since 1997 because of enterprise dishonor and contents of existence probability as a continued enterprise following to general economic crisis after 1998 occupy important position in special matters of audit report. Also, increase in special matters is due to application of the corporate accounting principles revised on December 11, 1998. In 1999, audit opinion under limitation(limitation, incongruity and rejecting opinion) increased greatly according to existence doubt as a continued enterprise, and this is the consequence of strengthening audit to the continues enterprise because of limited enterprise dishonor according to the stagnancy of business activities after 1997. Now financial supervisory service put in effect electromagnetic public announcement system about a project report of listed corporation (including an audit report) keeping pace with a documentary public announcement system as first phase since 1999 and expand to the unlisted corporation from 2000. As electromagnetic public announcement of public announcement documents including audit documents of external audit subject get a duty, approach of external user to the accounting information will be easier. Fixation of this system will make deep and wide analysis to the audit opinion, and this will draw up a plan to reconsider confidence of accounting information.
Proceeding of Spring/Autumn Annual Conference of KHA
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2002.11a
/
pp.235-240
/
2002
The purpose of this study is to find out users' preference of the shares community space(SCS) for the Community Design. For this, it was analyzed the residents' behavior characteristics of the current multi-family housing and the residents' needs of the SCS. This study focused on seeking out the user-oriented design criteria for the planning of the SCS. The survey was carried out with a structured questionnaire including sketch map from Aug. 13, 2001 to Sept. 14, 2001. The subjects were housewives who's living in Haeuondae of Busan, Korea. Total number of 650 questionnaires were collected and analyzed. Especially 439 cases among them were used for analysis of mental map. The SPSS PC+ was used for the analysis of data. The results of this study are as follows : First, as to the users' behavior for the SCSs, there is a difference in the location of residents' activities by contents of them. And, the range of these locations categorized according to levels of spacial cognition for neighborhoods. Second, as to the analysis of the SCS through a mental maps, it was shown that the residents' pathway and the residents' location are main variables to be considered in the SCS planning. The preferred location of SCS is organized according to the character of the SCS; the one for most residents, is located the surrounding of main enterance or the center of the housing complex, and the one the neighbors living in the same or the near building is located in area of the block of resident buildings. Third, as the results of residents' needs analysis, the SCS has the meaning of community facilities. And there is a difference in the degree of necessity and in the preferred location according to character of the SCS. In detal, for the indoor SCS of a resident building, there is a difference in the preferred location according to the kinds of each SCS. And for the outdoor SCS, it is necessary to divide the planning zone of the SCS into 3 steps(the resident building, the block of resident buildings, and the housing complex).
Journal of The Korea Institute of Healthcare Architecture
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v.14
no.4
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pp.31-38
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2008
As people's interest in the increase of individual leisure time and health grows, their interest in sports is also growing day by day to improve their standards of living. In the midst of the social changes, people's awareness of the disabled's sports activities is changing as well. However, the disabled's full access to public sports centers is restricted due to the shortage of facilities, area and available programs in public sports centers including community gymnasiums. In order to solve this problem, rehabilitation sports centers have been built as part of public sports centers, but the number of rehabilitation sports centers is still small. Besides, the disabled find themselves uncomfortable when using rehabilitation sports centers because most of them are outdated and too small in size. To make matters worse, sports centers for the use of the disabled only have a negative effect on the disabled's making inroads into society by hampering them from being a part of social unification. This study made a comparative analysis on the areal state of indoor gyms and swimming pools, which are the main areal factors of rehabilitation sports centers and public sports centers. Based on this analysis, this study aims to propose a sports center use plan for both the disabled and non-disabled. As a result, the total floor area ratios of indoor gyms for the disabled were found to be higher than those of public sports centers. This is because many indoor gyms for the disabled are not well equipped with resting areas, auxiliary or supporting areas. Regarding swimming pools for the disabled, their total floor area ratios and areas were found to be lower than those of public sports centers because, in many cases, these swimming pools are used for the rehabilitation of the disabled in rehabilitation sports centers. For this reason, swimming area for individual leisure activity or hobby is insufficient.
In recent years, we recognize a new paradigm in the development process:From object oriented development, to the development process which has focused on the use of standard components. In recent years a lot of research related to the component-based development has been done, especially in business domain. but still there are many open and unresolved problems in this area. such as established development process for a distributed environment, formal process, infrastructure for COTS, development and management tool considering maintenance to guarantee a proper treatment of components. It also required a service and an application integration for component. In this paper, we propose cooperative information systems (CIS) that supports component based development. It must address for component based systems to achieve their full potential. We identify a set of CIS organized 3-tier which is a presentation layer, business logic layer and data control layer. We also discuss the specific roles and activities for the layers. we also define the behavior and managed information for business logic layer as core level. As an illustration of the CIS, we present a successful considerations which is widely helpful to user when they make decision in component development and assemble. Also, we expect to component reusability and efficiency in business domain.
Search strategies is a means to make an efficient search. Among several studies of search strategy, Bates' $\ulcorner$Search Tactics$\lrcorner$ has been often cited and introduced, but their studies have been superficial. In this paper, the contents of Bates' $\ulcorner$Search Tactics$\lrcorner$ are examined in detail, and we try to represent the actual online search process based upon Bates' $\ulcorner$Search Tactics$\lrcorner$. The following three kinds of survey are made in order to clarify which and how tactics are used: (1) Interview with 7 searchers who belong to different types of organizations, and use different kinds of databases (2) Analysis of some online search records. (3) Analysis of written applications for a newspaper database during one year. In conclusion, Bates' tactics falls into categories and new several tactics which often used are added. The following five factors affect online search activities, search strategy, and search tactics. (1) the difficulty of search requests (2) the kinds of databases (3) the charging policy for each online search (4) the presence of the user during the search (5) the searcher' online experience In the limited condition, typical tactics are suggested, but in order to generalize the pattern of using tactics, further investigation is necessary.
The purpose of this study is to propose evaluation factors for elementary school facility in terms of educational adequacy. The focal point of this study is to clarify the proper measure of educational facility evaluation in the light of specific characteristics of facility. In order to improve the level of educational adequacy, more information is needed regarding school facility design and various factors which affect to the design. This is important works because such information is essential in implementing facility design to meet the needs of the new educational policy. To get the goal, first, it is attempted to analyse the meaning of design information which deeply affect on the school facility design. The design information is classified into three main aspects, such as human aspect, social aspect and physical aspect. The design information regarding the physical space verses human psychology and behavior belongs to category of human aspect. Pedagogic ideology which varies depend upon the time and regions is classified into the category of social aspect. The Physical aspect means efficient equipment performance of space to support educational activities effectively. Secondly, as for the educational adequacy evaluation concern, it is attempted to select more items which usually has been neglected by the existing evaluation criteria which mainly emphasized functional performances only. With the premise of the above, in this paper, it is attempted to propose proper evaluation factors in terms of educational adequacy for school facilities. As the research methods, researching of literature on this subject, field trip, interview, site analysis, and survey is used.
The objective of this paper is to investigate problems associated with the storehouse affiliated with rural housing for the elderly engaged in farming activities, and to suggest improvements with the examples of storehouse floor plans. The elderly in rural area still engage in farming even though they are suffering from aging problems. Therefore, the planning of storehouse which has relevance to agriculture is very important. The methods employed were a field survey and interviews with residents. 12 houses belonging to elderly people (60's and over) were selected by the convenient sampling in Cheonan, Chungcheongnam-do. The results are as follows. First, at least more than 3 storehouses have to be planned to store the goods separatedly according to their kinds and characteristics. Second, storehouses should be placed near or directly connected with the main house to support the accessibility of the elderly. Third, the open space has to be planned in front of the storehouse to park a truck for loading goods directly. Fourth, the storage equipments such as shelves should be planned inside of the storehouse for the space efficiency and user convenience. Fifth, the width of the door should be wide enough to carry agricultural products and goods. It is recommended to use double hinged doors or double pocket doors. Besides, the thresholds of the doors should be removed and, rather than using direct lighting system, it is better to use indirect lightings and task lightings together to minimize glare and to provide enough illumination.
The independent cascade model has been widely used to analyze information diffusion in the blog world. In this paper, we propose a new method to construct a blog network for applying the independent cascade model to analyzing of information diffusion in a blog world. To construct a blog network, the proposed method establishes the edge between two users and calculates diffusion probabilities between them by analyzing the activities happened between two users. To calculate diffusion probabilities, the method exploits the ratio of the number of documents actually diffused to a specific user to that of documents written for the purpose of being diffused to other blogs. The experimental result using a real world blog data demonstrates that our method reflects actual information diffusion in a blog world better than existing ones.
In daily activities, the interaction between humans and robots is very important for supporting the user's task effectively. Dialogue may be useful to increase the flexibility and facility of interaction between them. Traditional studies of robots have only dealt with simple queries like commands for interaction, but in real conversation it is more complex and various for using many ways of expression, so people can often omit some words relying on the background knowledge or the context of the discourse. Since the same queries can have various meaning by this reason, it is needed to manage this situation. In this paper we propose a method that uses hierarchical bayesian networks to implement mixed-initiative interaction for managing vagueness of conversation in the service robot. We have verified the usefulness of the proposed method through the simulation of the service robot and usability test.
Journal of the Korea Institute of Information and Communication Engineering
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v.12
no.3
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pp.461-468
/
2008
RFID technology is one of the core technologies for ubiquitous computing, and many research activities have been going on in this research area currently. Related with these researches, mobile RFID network services using mobile devices having a built-in RFID reader and mobile networks have been launched in Korea, for the first time in the world. In this paper, we propose a method to coulect ALE middleware suggested by EPCglobal and existing mobile RFID network services. Especially, a RFID code conversion method is proposed to process mobile RFID code systems within ALE middleware systems. Using the proposed method, application developers and(or) content business industries can acquire the information they want, which is filtered and refined in real-time or periodically, from mobile RFID users. So, they can Provide customized services to users by using the user preference information. In this war, the ALE middleware system can be easily extended to process mobile RFID code effectively.
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