• Proceedings of the CALSEC Conference
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• 1998.10a
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• pp.95-104
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• 1998

Nowadays, document management system is used to share the information using intranet in some enterprises. But for enterprise that is to share information with other enterprises, a simple information sharing environment like homepage or email is used. The goal of CALS is to increase productivity through rapid exchange of shared information between enterprises. CITIS is a software infrastructure in CALS and service standard to share the CALS data among business organizations. CITIS can be used as a software infrastructure for constructing virtual enterprise in the internet. In this paper, we design and implement CITIS prototype on the internet. Java is selected as an implementation language fer its portability and web-based characteristics. CORBA is an communication middleware for distributed objects.

• Communications of Mathematical Education
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• v.19 no.4 s.24
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• pp.683-698
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• 2005

The volume of insurance business of Korea is now ranked 6th in the world. In spite of the rapid growth of the volume of the Korean insurance market, the growth of quality and technology of Korean insurance business has not reached on the top position. And the role of actuaries in Korea does not come up to the standard of the advanced economies due to the total lack of good actuarial science programs in Korea. In this paper, we consider a few desirable actuarial science programs for both undergraduate and graduate level and show concrete examples of curriculums useful in Korean universities. The curriculums are designed to help students to pass the four exams of Society of Actuaries and Casualty Actuarial Society and to get credits for Validation by Educational Experience (VEE). At the same time our curriculums can cover the contents of Korean actuarial exams. We also consider the actuarial internship programs.

• The Journal of Information Technology
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• v.4 no.1
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• pp.109-124
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• 2001

Electronic Data Interchange (EDI) has been used for business-to-business communication for almost a quarter of a century. Initial efforts Involved inter-company agreements on how to exchange commercial data, initially as information stored on tape and later as messages sent over dedicated data lines. To avoid having to use different protocols to move data between different companies, various Industry groups identified sets of data that could form the basis of individual agreements. The industry groups also sought to agree the format in which fields in such data sets were interchange so that a company only needed to develop one methodology for decoding information received without resource to human intervention. The XML/EDI specific components are built on top of existing standards for transmitting and processing XML-encoded data. These standards define shared features such as: the standard Internet file storage/naming and data transport mechanisms, file and message transfer formats, the syntax of data coded in XML, the way in which XML files can be validated by an XML parser or document object model generator, the way in which XSL presentation and data evaluation scripts can be associated with parsed objects, the use of rules and data management robots to manage application and repository interfaces.

• International Commerce and Information Review
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• v.2 no.1
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• pp.67-95
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• 2000

Owing to the Boero Service, Global Trading will be materialized as international Business to Business E-Commerce. There are three principles in the letter of credit transaction, that is to say, independence and abstraction, document dealing, strict compliance. In the electronic letter of credit, these principles are called as independence and abstraction, electronic document dealing, strict compliance. As a joint venture between SWIFT and TT Club, bolero.net is changing the way the world trades by providing a web-based, paperless mode of commerce that is designed to become a global standard. As bolero.net supplies the service of the title registry resolves the problem of Electronic Bill of Lading, the electronic letter of credit will be easily introduced. Thus, this study deals with the Nature of the Electronic Letter of Credit Transaction and the Presentation of the Documents, in particular, the Bolero Bill of Lading.

• Journal of Oriental Neuropsychiatry
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• v.21 no.2
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• pp.141-155
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• 2010

Objectives : This study was performed to develop a standard instrument of oriental medical evaluation for hwa-byung. Methods : The advisor committee on this study was organized by 17 neuropsychiatry professors of oriental medical colleges. The items and structure of the instrument were quoted from the instrument of pattern identification for hwa-byung. We took consultation twice from the advisor committee and we also took additional advices by e-mail. Results : We discriminated between bian-zheng and su-zheng from the answers of the advisor committee. We got the mean weight of each symptom and sign from the answers of the advisor committee. We got the final weight from the combination of the ratio of bian-zheng to the number of all answers of the advisor committee and mean weight. Conclusions : The instrument of oriental medical evaluation for hwa-byung was developed through experts' discussion. If the validity and reliability of this instrument is confirmed through additional clinical trial, the instrument of oriental medical evaluation for hwa-byung is expected to be applied to the subsequent research.

• Journal of Fashion Business
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• v.11 no.3
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• pp.35-45
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• 2007

This study examined how to create 2D basic pattern of individuals by means of 3-D body figure, which is to develop a flat of individual basic pattern directly from the 3-D body scan data of each subject using that of the upper body of a male adult. In terms of methodology, this study adopted 3D body scan data on system and body to make examinations in the following steps: 1. Standard point and line were set on human body, along with 3-D definition points(feature points). 2. PB was created by modifying horizontal and longitudinal section of scan data. 3. Ways to set reserve were established in the findings of PB planar development. Respective developed flat patterns were compared with pattern findings in previous studies by means of sensory evaluation. As a result, it was found that both system and body model are basic pattern and belong to appropriate pattern as semi-tight-fit basic pattern with overall appropriate tolerances. Thus, this study came to a conclusion that it is feasible and valid to develop theories for flat development as considered herein.

• The KIPS Transactions:PartD
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• v.10D no.2
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• pp.351-358
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• 2003

SOAP is a protocol used for information exchange in distributed computing environment and defines mechanisms for message transferring between distributed system and remote procedure cai]/response process. This SOAP is able to be used independently on operating systems and program languages because it is a protocol using text-based XML. Therefore ebXML that is a standard for I-Commerce adopts SOAP for message exchange. In this paper, we developed XML Hub System based on SOAP By this in Hub System we can more easily exchange messages for B2B. Accordingly we can manage and integrate a lots of business partners.

• Asia pacific journal of information systems
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• v.33 no.4
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• pp.1016-1035
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• 2023

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

• Journal of Oriental Neuropsychiatry
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• v.21 no.2
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• pp.1-15
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• 2010

Objectives : This study was performed to develop a standard instrument of Pattern Identification for jing ji and zheng chong. Methods : The advisor committee on this study was organized by 15 neuropsychiatry professors of oriental medical colleges. The items and structure of the instrument were based on review of published literature. We took consultation 2 times from the advisor committee and we also took additional advices by e-mail. Results : 1. We divided the symptoms and signs of jing ji and zheng chong into 9 pattern identification. - heart deficiency with timidity(心膽虛怯), heart qi deficiency(心氣虛), heart blood deficiency(心血虛), heart yang inactivity(心陽不振), heart blood stasis(心血瘀阻), phlegm turbidity obstructing(痰濁阻滯), yin deficiency with effulgent fire(陰虛火旺), water qi intimidating the heart(水氣凌心), dual deficiency of the heart and spleen(心脾兩虛). 2. We got the mean weights that reflect standard deviation to each symptom of 9 pattern identification which had been scored on a 100-point scale. 3. We made out the Korean instrument of the pattern identification for jing ji and zheng chong. It was composed of 17 questions in question-and-answer form. Conclusions : Instrument of Pattern Identification for jing ji and zheng chong was developed through experts' disscussion. If the validity and reliability of this instrument is confirmed through additional clinical trial, the instrument of pattern identification for jing ji and zheng chong is expected to be applied to the subsequent research.

• The Journal of Fisheries Business Administration
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• v.40 no.2
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• pp.1-25
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• 2009

The major part of non-commercial food service is food service for school which has no any objective quality standards. Each school has different standard when they buy seafood for SFS(School Food Service). The research purpose is whether or not the extrinsic cues of the seafood such as price, the source origin, company image, safety standards, etc or the intrinsic cues such as fishy smell, the hardiness of fish meat, others have any effect on the seafood evaluation when school nutritionist purchase it, for more objective basis. The research method is distributing questionnaire survey through e-mail or directly visiting the schools from October 30 to November 9, 2007. The questionnaire was distributed to 70 nutritionists of food service for elementary school in Busan. Total 50 questionnaires are used as data in the statistical analysis using SPSS package software. The research results are; First, there is interaction effect between the extrinsic and intrinsic cues of seafood for SFS. That is when the school nutritionist valued on intrinsic cues of seafood such as a fishy smell, the hardiness of fish meat and etc influence on the extrinsic cues such as price, source origin, reliable circulation process, HACCP application, etc. Second, the extrinsic cues of the seafood give no effect on perceived quality. Since seafood for SFS are heavy buying, prearrangement contract and most of them using pre-treated frozen aquatics. Third, the intrinsic cues of the seafood give no effect on perceived quality. The extrinsic cues consist of 5 parts namely "opening about quality", "source origin", "company image", "safety/standards" and "price/package". However, "safety/standard" was the only affecting factor to perceive quality. The reason is that in fact they have no standards or any document proving the quality of the seafood unless safety standards factor. Last, the perceived quality is an important factor for perceived value and purchase intention. It is showed that there is a path to form a willing to buy through the perceived value after school nutritionist recognizes the perceived quality.