• Journal of Korean Society of Industrial and Systems Engineering
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• v.46 no.1
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• pp.91-104
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• 2023

The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

• Proceedings of the Korean Society of Crop Science Conference
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• 2023.04a
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• pp.7-7
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• 2023

Currently, the main technologies of various fourth industries are big data, the Internet of Things, artificial intelligence, blockchain, mixed reality (MR), and drones. In particular, "digital twin," which has recently become a global technological trend, is a concept of a virtual model that is expressed equally in physical objects and computers. By creating and simulating a Digital twin of software-virtualized assets instead of real physical assets, accurate information about the characteristics of real farming (current state, agricultural productivity, agricultural work scenarios, etc.) can be obtained. This study aims to streamline agricultural work through automatic water management, remote growth forecasting, drone control, and pest forecasting through the operation of an integrated control system by constructing digital twin data on the main production area of the nojinot industry and designing and building a smart farm complex. In addition, it aims to distribute digital environmental control agriculture in Korea that can reduce labor and improve crop productivity by minimizing environmental load through the use of appropriate amounts of fertilizers and pesticides through big data analysis. These open-field agricultural technologies can reduce labor through digital farming and cultivation management, optimize water use and prevent soil pollution in preparation for climate change, and quantitative growth management of open-field crops by securing digital data for the national cultivation environment. It is also a way to directly implement carbon-neutral RED++ activities by improving agricultural productivity. The analysis and prediction of growth status through the acquisition of the acquired high-precision and high-definition image-based crop growth data are very effective in digital farming work management. The Southern Crop Department of the National Institute of Food Science conducted research and development on various types of open-field agricultural smart farms such as underground point and underground drainage. In particular, from this year, commercialization is underway in earnest through the establishment of smart farm facilities and technology distribution for agricultural technology complexes across the country. In this study, we would like to describe the case of establishing the agricultural field that combines digital twin technology and open-field agricultural smart farm technology and future utilization plans.

• The Korean Journal of Archival Studies
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• no.79
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• pp.5-32
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• 2024

The Korean government ranked 3rd among 193 UN member countries in the UN's 2022 e-Government Development Index. Korea, which has consistently been evaluated as a top country, can clearly be said to be a leading country in the world of e-government. The lubricant of e-government is data. Data itself is neither information nor a record, but it is a source of information and records and a resource of knowledge. Since administrative actions through electronic systems have become widespread, the production and technology of data-based records have naturally expanded and evolved. Technology may seem value-neutral, but in fact, technology itself reflects a specific worldview. The digital order of new technologies, armed with hyper-connectivity and super-intelligence, not only has a profound influence on traditional power structures, but also has an a similar influence on existing information and knowledge transmission media. Moreover, new technologies and media, including data-based generative artificial intelligence, are by far the hot topic. It can be seen that the all-round growth and spread of digital technology has led to the augmentation of human capabilities and the outsourcing of thinking. This also involves a variety of problems, ranging from deep fakes and other fake images, auto profiling, AI lies hallucination that creates them as if they were real, and copyright infringement of machine learning data. Moreover, radical connectivity capabilities enable the instantaneous sharing of vast amounts of data and rely on the technological unconscious to generate actions without awareness. Another irony of the digital world and online network, which is based on immaterial distribution and logical existence, is that access and contact can only be made through physical tools. Digital information is a logical object, but digital resources cannot be read or utilized without some type of device to relay it. In that respect, machines in today's technological society have gone beyond the level of simple assistance, and there are points at which it is difficult to say that the entry of machines into human society is a natural change pattern due to advanced technological development. This is because perspectives on machines will change over time. Important is the social and cultural implications of changes in the way records are produced as a result of communication and actions through machines. Even in the archive field, what problems will a data-based archive society face due to technological changes toward a hyper-intelligence and hyper-connected society, and who will prove the continuous activity of records and data and what will be the main drivers of media change? It is time to research whether this will happen. This study began with the need to recognize that archives are not only records that are the result of actions, but also data as strategic assets. Through this, author considered how to expand traditional boundaries and achieves reterritorialization in a data-driven society.

• Journal of Internet Computing and Services
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• v.4 no.3
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• pp.57-67
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• 2003

Software product lines are to attain the rapid development of qualify applications by concretizing the general components populated in software assets and assembling them according to the predefined architectures. For supporting the construction of the software product lines, this paper proposes a component code generation techniques based on GenVoca architecture and XML/XSLT technologies, In addition, CompGenX(Component Generator using XML), a component code generation system, is proposed on the basis of this techniques. By providing reconfigurability of component at the time of code generation, CompGenX allows the reusers to create the component source code that is appropriate to their purpose, In this system, the process of the component development is divided into two tasks which are the component family construction task and the component reuse task, For the component family construction, CompGenX provides the feature modeling tool for domain analysis and the domain architecture definition tool. Also, it provides the tool for building the component configuration know1edge specification and the code templates, For the component reuse task, it offers the component family search tool. the component customizing tool and the component code generator. Component code generation techniques and system in this paper should be applicable as basic technology to build the component-based software product lines.

• Korean Journal of Construction Engineering and Management
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• v.17 no.2
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• pp.12-20
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• 2016

Along with the change of national accounting, the importance of systematic management of assets is emphasized and the awareness that the concept termed Asset Management should be introduced to the construction field too to manage facilities. The present study is a basic study for the introduction of the concept Asset Management and proposed accounting guidelines(proposal) for public building maintenance cost that can clarify maintenance cost accounting. Existing literatures and current accounting standards were examined and the actual states of maintenance cost accounting of public buildings in A metropolitan city were examined to draw problems. For the practice guidelines(proposal), the types and contents of government office building maintenance expenditures were analyzed and items that must be treated as OPEX and CAPEX were presented. Expert interviews were conducted to verify the reliability of the items presented. The practice guidelines(proposal) were applied to the public buildings in A metropolitan city to identify situations of changes in asset values and review the effects of the practice guidelines(proposal) on increases in asset values. When applied to practices, the practice guidelines(proposal) suggested in the present study are considered to increase building asset values and provide consistent financial information to help stakeholders' decision making.

• The KIPS Transactions:PartD
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• v.13D no.1 s.104
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• pp.67-74
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• 2006

The security requirements identification in the software development has received some attention recently. However, previous methods do not provide clear method and process of security requirements identification. We propose a process that software developers can build application specific security requirements from state transition diagrams at the security threat location. The proposed process consists of building model and identifying application specific security requirements. The state transition diagram is constructed through subprocesses i) the identification of security threat locations using security failure data based on the point that attackers exploit software vulnerabilities and attack system assets, ii) the construction of a state transition diagram which is usable to protect, mitigate, and remove vulnerabilities of security threat locations. The identification Process of application specific security requirements consist of i) the analysis of the functional requirements of the software, which are decomposed into a DFD(Data Flow Diagram; the identification of the security threat location; and the appliance of the corresponding state transition diagram into the security threat locations, ii) the construction of the application specific state transition diagram, iii) the construction of security requirements based on the rule of the identification of security requirements. The proposed method is helpful to identify the security requirements easily at an early phase of software development.

• KIPS Transactions on Software and Data Engineering
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• v.6 no.7
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• pp.337-352
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• 2017

Clone-and-own reuse is an approach to creating new software variants by copying and modifying existing software products. A family of legacy software products developed by clone-and-own reuse often requires high maintenance cost and tends to be error-prone due to patch-ups without refactoring and structural degradation. To overcome these problems, many organizations that have used clone-and-own reuse now want to migrate their legacy products to software product line (SPL) for more systematic reuse and management of software asset. However, with most of existing methods, variation points are embedded directly into design and code rather than modeled and managed separately; variation points are not created ("engineered") systematically based on a variability model. This approach causes the following problems: it is difficult to understand the relationships between variation points, thus it is hard to maintain such code and the asset tends to become error-prone as it evolves. Also, when SPL evolves, design/code assets tend to be modified directly in an ad-hoc manner rather than engineered systematically with appropriate refactoring. To address these problems, we propose a feature-oriented method for extracting a SPL asset from a family of legacy applications. With the approach, we identify and model variation points and their relationships in a feature model separate from implementation, and then extract and manage a SPL asset from legacy applications based on the feature model. We have applied the method to a family of legacy Notepad++ products and demonstrated the feasibility of the method.

• Journal of Internet Computing and Services
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• v.3 no.4
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• pp.83-94
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• 2002

Recently for software development productivity a lot of researches in the field of software engineering hove focuses on the component-based software product lines which allows the reuse of forger-granularity software components Its purpose is to develop the specific software application of quality more rapidly by instantiating and assembling the components populated in software product line assets The essential part to build the component-based software product lines is the quality of components, and one of the most important features determining the quality of components is 'reconfigurability' Component reconfigurability means the extent to which the reusers can change the functions and architecture of the component according to their context and environment. This paper proposes the component code generation technique which provides the reconfigurability at the time of code generation using The feature diagram and XML/XSLT technologies The approach of this paper allows the component reusers to get automatically their own component source code by providing only the values of variabilities represented in the feature diagram of the component family. The real world example, the code generation system for o list container family, shows the applicability of the feature model and XML related technologies in the area of the generative programming. Our approach should be basis to build the component based software product lines and extensible to support the larger graularity components.

• The Journal of the Korea Contents Association
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• v.20 no.10
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• pp.615-629
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• 2020

Conducting Focus Group Interview (FGI), this study examined the roles and discourses of cryptocurrency's online communities and media (legacy media and YouTube), and based on this, the study proposed the direction of cryptocurrency policy. By reviewing previous literature, this study analyzed the characteristics of investors, the online community, and YouTube, which is an investment environment factor. The study figured out the purpose of use and role of the community via interviews with cryptocurrency professional investors and online community members and analyzed main discussion themes of the five top-ranked YouTube channels related to cryptocurrency with the highest number of subscribers. The results suggested that cryptocurrency's investment was led by those who are in their 20s and 30s, the investors preferred and trusted information on new media than legacy media. The online community played the role of emotional homogeneity and empathy, and YouTube mainly performed the informational role. As a result of discourse analysis and interviews, this study argued that the legal stability of cryptocurrency's policy and protection of individual investors are needed. This study's significance indicates that it used various research methods such as literature research, interviews, content analysis of community/YouTube to analyze the informational role and emotional aspects of new media and suggested policy direction of the digital new deal blockchain technology and the fairness of financial industry.

• Journal of KIISE:Software and Applications
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• v.34 no.4
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• pp.303-316
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• 2007

Even though many approaches for reuse have been introduced, software engineers are still hesitating to reuse existing software components. Among various reasons for the phenomena, the most significant one is that existing approaches failed to give substantial benefit for the reduction of developers' effort in reusing software assets. To solve this problem, we introduce a custom reuse model utilizing diverse aspects of components specified by RAS and services oriented architecture. We also carried out a case study to demonstrate its feasibility and evaluated it by comparing it to an existing code-based software reuse process. The proposed reuse model helps in the reduction of effort in reusing existing components by decreasing the time for searching and understanding them. Compared to other approaches such as product line engineering, our approach for software reuse using MPC does not require much initial work for implementing the reuse model in different projects. It is of interest to software engineers who are worried about heavy investment, which can cause the delay in their usual development work. Furthermore, the proposed reuse model is not mutually exclusive with other approaches for software reuse such as CBSD or product line engineering. It can accelerate the benefits gained from them.