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Implementation of An Automatic Authentication System Based on Patient's Situations and Its Performance Evaluation (환자상황 기반의 자동인증시스템 구축 및 성능평가)

  • Ham, Gyu-Sung;Joo, Su-Chong
    • Journal of Internet Computing and Services
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    • v.21 no.4
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    • pp.25-34
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    • 2020
  • In the current medical information system, a system environment is constructed in which Biometric data generated by using IoT or medical equipment connected to a patient can be stored in a medical information server and monitored at the same time. Also, the patient's biometric data, medical information, and personal information after simple authentication using only the ID / PW via the mobile terminal of the medical staff are easily accessible. However, the method of accessing these medical information needs to be improved in the dimension of protecting patient's personal information, and provides a quick authentication system for first aid. In this paper, we implemented an automatic authentication system based on the patient's situation and evaluated its performance. Patient's situation was graded into normal and emergency situation, and the situation of the patient was determined in real time using incoming patient biometric data from the ward. If the patient's situation is an emergency, an emergency message including an emergency code is send to the mobile terminal of the medical staff, and they attempted automatic authentication to access the upper medical information of the patient. Automatic authentication is a combination of user authentication(ID/PW, emergency code) and mobile terminal authentication(medical staff's role, working hours, work location). After user authentication, mobile terminal authentication is proceeded automatically without additional intervention by medical staff. After completing all authentications, medical staffs get authorization according to the role of medical staffs and patient's situations, and can access to the patient's graded medical information and personal information through the mobile terminal. We protected the patient's medical information through limited medical information access by the medical staff according to the patient's situation, and provided an automatic authentication without additional intervention in an emergency situation. We performed performance evaluation to verify the performance of the implemented automatic authentication system.

Concepts concerning various nitrogen efficiencies and their interrelation in rice plant (수도(水稻)에서 여러 질소효율의 개념(槪念)과 상호관계(相互關係))

  • Park, Hoon
    • Korean Journal of Soil Science and Fertilizer
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    • v.8 no.2
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    • pp.69-80
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    • 1975
  • Relationships between yield and various nitrogen efficiencies, between efficiencies and between efficiency and nitrogen uptake amount of rice plant were proposed and tested using data from N.P.K simple trials about 30 to 50 locations, for three years. Established relationships are well in accordance with experimental results by showing highly significant correlations between them. The overall indications are that high yielding capacity of fields with fertilizer application, depends primarily on high fertilizer nitrogen uptake by increasing fertilizer use efficiency (Eu), secondly the efficiency (Ef) of absorbed fertilizer nitrogen (Nf) and fertilization efficiency (Fe) and also depends much on nitrogen efficiency for grain yield (E) to great extend and that the efficiency (Es) of soil nitrogen (Ns) contributes to E more than Ef does. All nitrogen efficiencies are negatively correlated with the uptake amount of corresponding nitrogen and counterpart efficiency. Es and Ef could be determined firstly by difference method and secondly E versus Cs (Cs=Ns/Ns+Nf) plotting and thirdly E-Cs plotting with labelled fertilizermethod using the equation E=Es Cs+B where B=Ef Cf but a constant under the given condition and at last Y-Ns plotting with labelled fertilizer using Eq Y=$Es{\cdot}Ns+B$ where B=$Ef{\cdot}Nf$. Es which seems not much variable from field to field is mostly greater (about 80% of tested fields) than Ef which is much variable and depends much on fertilizer form. The relationships tested and well agreed are as follows: 1. Y=$Es{\cdot}Ns+Ef{\cdot}Nf$ (Y is yield) 2. E=$Es{\cdot}Cs+Ef{\cdot}Cf$ where Cf=Nf/Nf+Ns 3. E=b-aN where E=E, Es or Ef and N=N, Ns or Nf respectively, (E=Y/N, N=Nf+Ns), b is theoretical maximum under the given system and a is tangent at N=O of the curve, Y=EN. 4. Fe=Ef Eu and Se=$Es{\cdot}Eu$ where Se is efficiency of soil available nitrogen. 5. E=$(Se{\cdot}Cs+Fe{\cdot}Cf)/Eu$ 6. Y=$Es{\cdot}Eu{\cdot}Sf+Ef{\cdot}Eu{\cdot}Fn$or Y=$Es{\cdot}Eu{\cdot}Ea{\cdot}Sn+Ef{\cdot}Eu{\cdot}Fn $where Sf=$Ea{\cdot}Sn$, Ea is soil available nitrogen equivalent to fertilizer(Sf) divided by total soil nitrogen (Sn).

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A study on the pulse symptoms of Shanghanlun (상한론(傷寒論)의 조문중(條文中) 맥증(脈證)에 관한 연구(硏究))

  • Kim, Jong-Soo;Park, Won-Hwan
    • The Journal of Dong Guk Oriental Medicine
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    • v.9
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    • pp.73-93
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    • 2000
  • Shanghanlun principally dealt with the differentiation of 'The six channels'(Taiyang, Yangming, Shaoyang, Tayin, Shaoyin, Jueyin), summing up such rich experiences as diagnoses and remedies about an acute fever before the Han dynasty, and establishing the basis of the differentiation of symptoms and signs based on prescriptions. And making it a principle to think of both pulse and symptoms important, it made a more organic method of diagnoses which compounded a reason, ncle, prescriptions and drugs, and considerably contributed to the development of Diagnostics. Therefore, as a result of classifying the contents concerned with the differentiation of Shanghanlun through the pulse symptoms, which is a way of research about the field of pulse feeling, it provided us with somewhat knowledge. 1. The pulse symptoms corresponds with the latter classification on the pulse symptoms. That is why, it seems, the traditional concept, which regarded the pulse and the symptoms as the basis of the differentiation and established the principle of the differentiation of symptoms and signs based on prescriptions, largely has an effect on the establishment of the latter pulse science. 2. The contents concerned with the pulse symptoms, including general principles and dicoction symptoms of each chapter, mounted up to 38%, and so the pulse symptoms informed that the pulse symptoms was the grounds of transformation and development, mechanism of differentiation of syndromes, advance or retreat of pathologic factors and application of drugs of each course of Shanghanlun. 3. Of pulse syndromes, there appeared Floating pulse most, and in addition there were also the high frequency of Yin pulse like Indistinctive pulse, Tense pulse, Deep pulse, and so on. 4. Any regularity between the pulse syndrome and the abdominal syndrome cannot be found.

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Effect of Shift Interval for the Clinical Nurse on the Circadian Rhythm (임상 간호사의 교대근무 기간이 circadian rhythm 변화에 미치는 영향)

  • 황애란;정현숙;임영신;이혜원;김조자
    • Journal of Korean Academy of Nursing
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    • v.21 no.2
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    • pp.129-149
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    • 1991
  • Circadian rhythm is entrained in the 24-hour time interval by periodic factors in the environment, known as zeitgeber. But most rotating work schedules are outside the range of the entrainment of the pacemaker timing the human circadian sleep - wake cycle. It has been postulated that physiological and emotional disturbances occur in most human functions when the circadian rhythm is disturbed. So application of circadian principles to the design of shift schedules can aid in maintaining the temporal integrity of the circadian system and thereby minimize for the shift worker any detrimental consequences of circadian disruption. This study was a quasi-experimental study to test the effect of shift intervals for the clinical nurse on the circadian rhythm. Twenty nurses newly employed in general units of two hospitals were selected as an experimental group and twelve college nursing students as a control group. Both groups were selected according to an established criteria using a purposive sampling technique. Ten subjects were assigned to a weekly shift group and another ten to a biweekly shift group engaged in a semi -continuous shift schedule(sunday off) with a backward direction, that is, morning -evening - night shift. The control group worked a morning shift for 42 days. Oral temperature rhythm, waking tim, sleep - wake cycle, fatigue, and mental performance were measured during the experimental period. The data collection period was from April 30, 1990 to June 10, 1990. MANOVA, paired t-test, ANOVA, and Student Newman Keuls method were used for statistical analysis. The results are summarized as follows. 1. Phase delay in the acrophase of temperature rhythm was shown according to the backward rotating shift. A complete adaptation to work on the night shift was achieved between the sixth and ninth day of the night shift. 2. There was no difference in either waking time or sleep- wake cycle according to the duration of the working day for every shift group. Significant difference was found in the waking time and the sleep -wake cycle for subjects on the morning, evening, and night shift in both of the shift groups(weekly shift group : λ=0.121, p<0.01, λ=0.112, p<0.01, biweekly shift group : λ=0.116, p<0.01, λ=0.084, p<0.01). 3. There was no difference in fatigue between the first working day and the last working day for the control group and for the biweekly shift group. In the weekly shift group, physical fatigue was significantly different for the first day and the sixth day of the night shift(t=-2.28, p<0.05). Physical fatigue and total fatigue on the first day of the night shift showed a significant difference among the control group, the weekly shift group, and the biweekly shift group(F=5.79, p<0.01, F=4.56, p<0.05). There was a significant difference between the shift groups and the control group(p<0.05), Physical fatigue, neurosensory fatigue and total fatigue on the last day of the night shift showed a significant difference among the control group, the weekly shift group, and the biweekly shift group(F=12.65, p<0.01, F=7.77, p<0.01, F=9.68, p<0.01). There was a significant difference between the shift groups and the control group(p<0.05). 4. No difference in mental performance was seen between the first day and the last day of work in each case. An arithmatic test on the first day of the night shift revealed a significant difference among the control group, the weekly shift group, and the biweekly shift group(F=3.79, p<0.05). There was a significant difference between the shift groups and the control group(p<0.05) . The digital symbol substitution test and the arithmetic test on the last day of the night shift showed a significant difference among the control group, the weekly shift group, and the biweekly shift group(F=3.68, p<0.05, F=5.55, p<0.01), and both showed a significant difference between the shift groups and the control group(p<0.05). Accordingly, this study showed that during night duty, the waking time, sleep- wake cycle, and fatigue increased and mental performance decreased compared with morning and evening duty. It was also found that the weekly shift group had a higher fatigue score on the sixth day of night duty as compared to the -first day, but the waking time, sleep- wake cycle, and mental performance revealed no difference for the duration of the night duty or between shift groups, and complete adaptation of temperature rhythm was achieved between the sixth and ninth day of night duty. It is possible to conclude from these results that for intermediate circadian type in a healthy young woman, a biweekly shift system is more compatible with the circadian timing system than weekly shift system.

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Relationship between Brand Personality and the Personality of Consumers, and its Application to Corporate Branding Strategy

  • Kim, Young-Ei;Lee, Jung-Wan;Lee, Yong-Ki
    • Journal of Global Scholars of Marketing Science
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    • v.18 no.3
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    • pp.27-57
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    • 2008
  • Many consumers enjoy the challenge of purchasing a brand that matches well with their own values and personalities (for example, Ko et al., 2008; Ko et al., 2006). Therefore, the personalities of consumers can impact on the final selection of a brand and its brand personality in two ways: first, the consumers may incline to purchase a brand or a product that reflects their own personalities; second, consumers tend to choose a company that has similar brand personalities to those brands that are being promoted. Therefore, the objectives of this study are following: 1. Is there any empirical relationship between a consumer's personality and the personality of a brand that he or she chooses? 2. Can a corporate brand be differentiated by the brand personality? In short, consumers are more likely to hold favorable attitudes towards those brands that match their own personality and will most probably purchase those brands matching well with their personality. For example, Matzler et al. (2006) found that extraversion and openness were positively related to hedonic product value; and that the personality traits directly (openness) and indirectly (extraversion, via hedonic value) influenced brand effects, which in turn droved attitudinal and purchase loyalty. Based on the above discussion, the following hypotheses are proposed: Hypothesis 1: the personality of a consumer is related to the brand personality of a product/corporate that he/she purchases. Kuksov (2007) and Wernerfelt (1990) argued that brands as a symbolic language allowed consumers to communicate their types to each other and postulated that consumers had a certain value of communicating their types to each other. Therefore, how brand meanings are established, and how a firm communicate with consumers about the meanings of the brand are interesting topics for research (for example, Escalas and Bettman, 2005; McCracken, 1989; Moon, 2007). Hence, the following hypothesis is proposed: Hypothesis 2: A corporate brand identity is differentiated by the brand personality. And there are significant differences among companies. A questionnaire was developed for collecting empirical measures of the Big-Five personality traits and brand personality variables. A survey was conducted to the online access panel members through the Internet during December 2007 in Korea. In total, 500 respondents completed the questionnaire, and considered as useable. Personality constructs were measured using the Five-factor Inventory (NEO-FFI) scale and a total of 30 items were actually utilized. Brand personality was measured using the five-dimension scale developed by Aaker (1997). A total of 17 items were actually utilized. The seven-point Likert-type scale was the format of responses, for example, from 1 indicating strongly disagreed to 7 for strongly agreed. The Analysis of Moment Structures (AMOS) was used for an empirical testing of the model, and the Maximum Likelihood Estimation (MLE) was applied to estimate numerical values for the components in the model. To diagnose the presence of distribution problems in the data and to gauge their effects on the parameter estimates, bootstapping method was used. The results of the hypothesis-1 test empirically show that there exit certain causality relationship between a consumer's personality and the brand personality of the consumer's choice. Thus, the consumer's personality has an impact on consumer's final selection of a brand that has a brand personality matches well with their own personalities. In other words, the consumers are inclined to purchase a brand that reflects their own personalities and tend to choose a company that has similar brand personalities to those of the brand being promoted. The results of this study further suggest that certain dimensions of the brand personality cause consumers to have preference to certain (corporate) brands. For example, the conscientiousness, neuroticism, and extraversion of the consumer personality have positively related to a selection of "ruggedness" characteristics of the brand personality. Consumers who possess that personality dimension seek for matching with certain brand personality dimensions. Results of the hypothesis-2 test show that the average "ruggedness" attributes of the brand personality differ significantly among Korean automobile manufacturers. However, the result of ANOVA also indicates that there are no significant differences in the mean values among manufacturers for the "sophistication," "excitement," "competence" and "sincerity" attributes of the corporate brand personality. The tight link between what a firm is and its corporate brand means that there is far less room for marketing communications than there is with products and brands. Consequently, successful corporate brand strategies must position the organization within the boundaries of what is acceptable, while at the same time differentiating the organization from its competitors.

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A Study of The Nursing Education Concerning Two Years Associate Degree Nursing Program (간호 교육에 대한 일 연구 -2년제 초급대학 과정 중심으로-)

  • 변창자
    • Journal of Korean Academy of Nursing
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    • v.4 no.3
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    • pp.63-79
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    • 1974
  • 1. The purpose of this study. The purpose of this study is to plan and investigate short-term nursing education of two-years associate degree program to produce middle-level professional nurses which are needed by-society and nation. Current nursing education in Korea is divided into four years degree program, three years diploma program Even (though) there are differences in the aims of their education, the curriculums are not much different between the education for producing leaders which is its basic purpose and training middle-level professional nurses. Therefore the purpose of associate degree program lies in minimizing the waste of time and finance which are invested for long-term education for middle-level professional nurses. And also this coincide with the policy of national technical training and definite supply of nurse manpower according to health policy for effective role and ability of nurse. 2. The method of study. This is based on the study of literature, research on the actual condition and investigation of opinion- through questionnaire. L) The study of literature: Domestic and foreign literatures for two years associate degree program were studied and investigated. 2) Research on the actual condition : Current three years nursing education program was collected and analysed. 3) Investigation of opinion. The problem of curried nursing education system and the possibility of two years associate degree program were investigated through questionnaire. 3. The result of the study. 1) The trend of recent nursing education. a. The aims of nursing in past chiefly taking care of physical disease of patient has recently changed to nursing of character including physical, mental, socio-economic, educational and psychological condition. b. For the performing systematic and effective nurse's duty according to her role, the-change of educational system which is classified as a range of education the period of education and certificate after graduation has been enforced or fulfilled. c. Nursing education also has a trend to become a collage or two years associate degree program which can get same legal protection as other educational institutions whose basic purpose is education. Attached nursing school to hospital is getting disappeared because of disadvantage of educational system. 2) Problems. Depending upon research on actual condition of current 3 years nursing education program. a. There are too many subjects. b. Contents of education could be doubled because major subjects are subdivided in detail. c. The credits for graduation are too heavy comparing to the period of study or the ability of students. (The necessary credits are 150.8 for three years according to actual investigation 4. There is no certain standard in organizing curriculum therefore there are too much differences between schools. 4. Basic Plan. The plan for two years associate degree program in nursing education depending on demand of professional nursing field of society is based on following items. 1) Training middle-level professional nurse lay emphasis on liberal arts and basic major field. 2) Liberal arts are divided into required and optional subjects and students could take courses by choice. 3) Major subjects are compound together by fields and they become the sciences of nursing Ⅰ,Ⅱ,Ⅲ,Ⅳ and every items has its educational purposes and contents major study includes laboratory practice and clinical experience. 4) The required credits for graduation are to which means 17-18 credits a semester. The above has been planned to solve the problems of current three years nursing education program. In conclusion for the achievement of this system, following items are needed. 1) It is necessary to change educational administration and system such as amendment of educational law or order of educational application of law. 2) Qualified professors should be available to understand and develope the idea or purpose of this educational system. 3) Local medical institutions should be opened widely and educational for clinical training. 4) The job after graduation should he secured positively.

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THE BEST TEETH COMBINATION TO PREDICT MESIODISTAL DIAMETERS OF THE UNERUPTED CANINE AND PREMOLARS OF KOREANS (한국인에서 미맹출 견치와 소구치의 근원심 폭경 예측을 위한 최적의 치아조합)

  • Kim, So-Hwa;Kim, Seong-Oh;Choi, Hyung-Jun;Choi, Byung-Jai;Lee, Jae-Ho
    • Journal of the korean academy of Pediatric Dentistry
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    • v.34 no.3
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    • pp.430-437
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    • 2007
  • The probability table of Moyers and prediction equation of Tanaka and Johnston that have been the most frequently used, cannot produce accurate prediction when used in Korean because they are based on the Caucasian popularity of the Northern European race. The method of Moyers or Tanaka and Johnston predicts sizes of the unerupted canine and premolars on the basis of the sizes of mandibular incisors. However, some of the recent papers raise a question as to whether the mandibular incisors are the best combination to predict the sizes of the unerupted canine and premolars. The purpose of this study is to determine which sum or combination of sums of permanent tooth widths present the best prediction for the unerupted canine and premolars in a Korean sample, to calculate a specific linear regression equation for this population, and to evaluate the clinical significance. A new linear regression equation was calculated based on the data of 178 Korean young adults(70 women, 108 men, mean age 21.63 years) with complete permanent dentitions. Fifty three more children(28 girls, 25 boys, mean age 14.22 years) were used as a validation sample for the application of the multiple linear regression equation. The conclusions were as follows: 1. The combination of the sums of permanent upper central incisors, lower lateral incisors and upper first molars was the best predictor for the unerupted canine and premolars in this sample($r=0.65{\sim}0.80$). 2. The multiple linear regression equation was calculated including sex and arch as additional predictor variables. male, upper: $Y\;=\;0.332{\times}X_0\;+\;6.195$ male, lower: $Y\;=\;0.332{\times}X_0\;+\;5.269$ female, upper: $Y\;=\;0.332{\times}X_0\;+\;5.929$ female, lower: $Y\;=\;0.332{\times}X_0\;+\;5.003$. The determination coefficient of the equation was 64% and a standard error of the estimate was 0.71mm. 3. In about 97% of the validation sample, the estimation of the tooth width sums of unerupted canine and premolars using the new multiple linear regression equation was smaller than 1mm compaired with the actual values.

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The Effects of Formative Assessment Using Mobile Applications on Interest and Self-Directedness in Science Instruction (모바일을 활용한 형성평가가 과학수업의 흥미성과 자기주도성에 미치는 영향)

  • Kwak, Hyoungsuk;Shin, Youngjoon
    • Journal of The Korean Association For Science Education
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    • v.34 no.3
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    • pp.285-294
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    • 2014
  • This study investigates the effects of formative assessment utilizing mobile applications on interest and self-directedness in science instruction. The study subjects are two 6th grade classes from H elementary school located in Incheon, and the experimental group and the comparative group are composed of 21 students, respectively. The students from the experimental group have been taught with mobile devices while the comparative group has been taught in methods consistent with the current teaching standards. For the sake of research, the results of the method applied to the mobile device focus group have been edited using Google Drive Forms, entered as QR codes and stored in order for them to later be utilized for teaching and learning process. In the process, the teacher has provided the students with feedback based on their answers. The students of comparative group are to solve the same formative assessment in paper. As a result, the teacher of the mobile device focus group has been able to go through twenty-nine questions on formative assessment in the teaching and learning process, confirm the correct answers five times and provide feedback twenty-five times for additional explanation. In the inquiry about interest, the mobile device group scored 4.64 points and the standard one scored just 1.99 points (p<0.01). Fifteen students answered in the interview that and the major reason why they scored high has been because it was fun to study with mobile devices. When it comes to self-directedness over the process of teaching and learning, the mobile device focus group has answered positively but the standard group has scored relatively low (p<0.01).

The Application of Impulse Oscillometry(IOS) in the Detection of Smoking Induced Early Airway Obstruction (Impulse Oscillometry(IOS)를 이용한 흡연자에서의 조기 기도폐쇄의 연구)

  • Kim, Youn-Seup;Kweon, Suk-Hoe;Song, Mi-Young;Yoo, Sun-Mi;Park, Jae-Seuk;Jee, Young-Koo;Lee, Kye-Young;Kim, Keun-Youl
    • Tuberculosis and Respiratory Diseases
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    • v.44 no.5
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    • pp.1030-1039
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    • 1997
  • Background : Impulse Oscillometry is a noninvasive and effort-independent test used to characterize the mechanical impedance of the respiratory system. The clinical potential of the IOS is rapid and demands only passive cooperation which makes it especially appealing for children, for epidemiologic surveys and for conditions in which quiet breathig instead of forced expiratory maneuvers are preferred. However, several studies have shown conflicting results that the role of IOS about detection of smoking induced small airway diseases or early airway obstruction Methods : Study was to evaluate the clinical ability of the IOS to detect about smoking induced early airway obstruction in persons with normal spirometry test. Respiratory asymptomatic study groups were formed that one is non-smoking group, another is smoking group. Results : The parameters of spirometry were not significantly differences between non-smoking group and smoking group. Among the parameters of IOS, total resistance(non-smoking group : smoking group=$2.22{\pm}1.20$ : $2.58{\pm}1.71$), peripheral resistance($1.25{\pm}0.62$ : $1.47{\pm}0.10$), bronchial compliance($0.44{\pm}0.12$ : $0.47{\pm}0.16$) were not statistically significant different (p<0.05), but central resistance and lung compliance were not statistically significant different (unit ; resistance=hPa/l/s, compliance=l/hPa). Resistance(Rrs) was not statistically significant different with changes of frequences(5, 10, 15, 20, 25, 30, 35Hz), but Reactance(Xrs) was statistically significant different with low frequences that X5(non-smoking group : smoking group=$-0.62{\pm}0.28$ : $-0.76{\pm}0.48$, p<0.001) and X10($-0.06{\pm}0.19$ : $-0.15{\pm}0.33$, p<0.013) (unit; hPall/s, $hPa{\cong}cmH_2O$). Conclusion : Impulse oocillometer(IOS) is clinically available method to detect about smoking induced early airway obstruction. And clinically potential parameters of IOS were considers that total resistance, peripheral resistance, bronchial resistance, and reactance of low frequency at 5Hz, 10Hz.

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A study on the efficient application of the replicating portfolio according to the tax imposition within K-OTC market for activating financial transactions of small-medium and venture business (중소 벤처 기업의 금융거래 활성화를 위하여 K-OTC 시장에서 조세부과에 따른 복제포트폴리오의 효율적 활용에 대한 연구)

  • Yoo, Joon-soo
    • Journal of Venture Innovation
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    • v.1 no.1
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    • pp.83-98
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    • 2018
  • This paper makes a theoretical approach to the differences between transaction tax and capital gains tax when the financial instruments are traded and imposed taxes in K-OTC market, a newly emerging off-board market. Since it is difficult to reduce risk to the level which investors would like to pursue - depending on the taxation methods of portfolio-composed financial instruments - when it comes to forming a synthetic bond to hedge risk, this paper also seeks for effective taxation methods to make this applicable. First of all, to thoroughly review the taxation balance of synthetic bonds, this paper analyzed the effects of the transaction tax and capital gains tax imposed upon synthetic bonds according to the changes in final stock price and strike price in K-OTC market, and analyzed after-tax profit differences among them depending on whether income tax deduction took place or not. As a result of the research upon the tax gap in transaction tax and capital gains tax according to the changes of final stock prices, it was shown that imposing transaction tax is more likely to be effective for some level of risk hedging with replicating portfolio considering taxation policies and financial markets, since the effect of the transaction tax has a much lower tax gap than that of capital gains tax. In addition, in relation to whether income tax deduction was permitted or not, it was proved that the effect of the transaction tax and the capital gains tax vary depending on the variation in the strike price. Above all, it was shown that if the strike price is lower than the stock price, the transaction tax will be less affected by the existence of income tax deduction than the capital gains tax, while both will be equally affected by the existence of income tax deduction if the strike price is higher than the stock price. Further study would be to demonstrate the validation of this in the K-OTC market with actual financial instruments and, also, to seek for a more systematic hedging method by using a ratio analysis approach to the calculation of the option transaction tax