• Journal of The Korea Institute of Healthcare Architecture
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• v.23 no.4
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• pp.7-15
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• 2017

Purpose: The Korean government has implemented a Barrier Free Certification System since 2008 to create a secure and convenient environment for the socially disadvantaged. The drastic increase in the number of BF-certification facilities is expected due to the revision of the system and increasing the number of certification institutions. An analysis of individual evaluation items needs to be made for the BF-Certification with public confidence. Method: Korean standard, International Standard(ISO/FDIS 21542, 2011), German Standard(DIN 18040-1, 2010), Austrian Standard(${\ddot{O}}NORM$ B 1600, 2017) and Swiss Standard(Norm SIA 500 / SN 521 500, 2009) were investigated and analyzed. A comprehensive improvement plan is proposed by comparing details of the aforementioned standards and the evaluation items of BF-Certification. Results: Many problems arise in applying existing Barrier-free standards due to changes in population structure, environmental change and the use of powered wheelchairs. International standards are being improved to solve these problems. The korean standards also require improving of the Barrier Free Law and Certification System, which reflect these trends. In korean cases, standards such as the size of the doors (width and height), the Unobstructed Manoeuvring Space and Clear Space at the Latch side of the Door are required to improve standards in accordance with international standards. In addition, the expression of laws and evaluation items of BF-Certification should be clearly defined. And the application of visual contrast standards for the enhancement of perceptions presented in international standards should be considered. Implication: Barrier Free related legal standards and evaluation items of BF-Certification that are used in Korea are required to be revised in consideration of social and environmental changes. Comprehensive improvements should be made through detailed review.

• Journal of Intelligence and Information Systems
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• v.20 no.4
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• pp.141-154
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• 2014

The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.

• Genomics & Informatics
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• v.11 no.4
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• pp.218-223
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• 2013

The rapid advances in genetic knowledge and technology raise various, sometimes unprecedented, ethical dilemmas in the scientific community as well as the public realm. To deal with these dilemmas, the international community has prepared and issued ethical standards in various formats. In this review, seven international standards regarding genetics and genomics will be briefly introduced in chronological order. Critical reflections on them will not be provided in this review, and naturally, they have their own problems and shortcomings. However, a common set of the principles expressed in them will be highlighted here, because they are still relevant, and many of them will be more relevant in the future. Some of the interesting contents will be selected and described. After that, the morality of one recent event related to whole-genome sequencing and person-identifiable genetic data will be explored based on those international standards.

• New & Renewable Energy
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• v.2 no.1 s.5
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• pp.21-25
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• 2006

Standards are increasing of importance for New & Renewable energy. The rapid growth of production is one reason for this but standards are equally important in ensuring the quality and reliability of installed New & Renewable energy systems, which have a propound impact on acceptance of the technology in the expanding marketplace. Korea government (Korea Agency for Technology and Standards, KAIST)make and implement a five year plans for promotion of international standardization of this field from 2004. KATS leads the technology innovations and eventually increases the international competitiveness. Strategic collaboration with other countries is also strengthened through Korea's participation in international standards and conformity assessment system such as IECEE(IEC system for conformity and certification of electrical equipment). One of the major goals of the Plan is to facilitate trade between Korea and its trading partners by emphasizing harmonization of its national conformity assessment system with international norms.

• Journal of Electrical Engineering and Technology
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• v.10 no.1
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• pp.325-330
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• 2015

With approval from the Asia Pacific Metrology Program Working Group on Materials Metrology (APMP WGMM), an international comparison for sheet resistance standards for silicon wafers was firstly conducted among Korea Research Institute of Standards and Science (KRISS) in Korea, CMS/ITRI in Taiwan, and NIM in China, which are national metrology institutes (NMIs), from August 2011 to January 2012. The sheet resistance values of the standards are $10{\Omega}$, $100{\Omega}$, and $1000{\Omega}$; the measurement was conducted in sequence at KRISS, CMS/ITRI, NIM, and KRISS again using the four-point probe method with single and dual configuration techniques. The reference value for the measurement results of the three NMIs was obtained through averaging the values of the three results for each sheet resistance range. The differences between the reference value and the measured values is within 0.22% for $10{\Omega}$, 0.17% for $100{\Omega}$, and 0.12% for $1000{\Omega}$. Therefore, the international consistency for conducting sheet resistance measurements is confirmed within 0.22% through the APMP WGMM approved comparison.

• Journal of the Korea Society of Computer and Information
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• v.22 no.2
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• pp.65-73
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• 2017

The objective of this study is to suggest the templates for the terminology standardization cases of safety standard on integrated management system, so that integrated management of safety standards is introduced to replace redundant, or conflicting functions and performance of these standards. And to carry out the terminology standardization enables management efficiently. Therefore this study suggests and analyzes cases of terminology standardization of domestic and international research trends. In addition to proposes a architectural schema for disaster safety standard and writing disaster safety standardizations of the International Organization for Standardization. For the objectives, the guidelines on standard terminology policy, terminology publication and guide development proposed by the International Organization for Standardization. Disaster safety standards were applied in order to build and utilize integrated management system of disaster safety standards through domestic and foreign cases. Throughout the result of this study, this study will contribute to the analysis and application of semantic knowledge based analysis throughout the ontology information linked the vocabulary to vocabulary by making the template of the disaster safety standards for easy to use and simple etc. This study is to expect traceability for the principle national disaster safety standards resource elements.

• Journal of The Korea Institute of Healthcare Architecture
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• v.26 no.2
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• pp.31-38
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• 2020

Purpose: The ramp is an important facility for the barrier free access and vertical circulation of users of various buildings, including users of walker, wheelchair users, stroller users, and baggage carriers. The installation standards for ramps in Korea have various problems during construction and BF certification. It is necessary to improve the criteria for ensuring practical mobility and safety. Method: Korean standard, International Standard(ISO 21542, 2011), German Standard(DIN 18040-1, 2010), Austrian Standard(OENORM B 1600, 2017), Swiss Standard(Norm SIA 500, 2009), Canadian Standard(Building Standards Guide, 2017), American Standard(ADA Standards, 2010) were investigated and analyzed. A comprehensive improvement of the ramp installation standards is proposed. Results: The ramp is a necessary facility for the barrier free access and vertical circulation of the disabled. It shall be installed with comprehensive consideration of the appropriate slope of the ramp, the distance of the continuous slope, the handle and upstand for pedestrian safety. In order to improve convenience, setting the proper slope and limiting the length of the slope are very important, and improvements are required to the levels presented by international and foreign standards. The unclear standards of Korean law and BF certification standards should be clearly improved so as not to be misinterpreted in construction and Barrier Free Certification. Implication: International and foreign standards should be reviewed to ensure practical mobility and safety. And comprehensive improvement measures should be presented through continuous research.

• International journal of advanced smart convergence
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• v.10 no.3
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• pp.59-65
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• 2021

In this paper, we propose the AI certification standardization activities for systematic research and planning for the standardization of trustworthy artificial intelligence (AI). The activities will be in two-fold. In the stage 1, we investigate the scope and possibility of standardization through AI reliability technology research targeting international standards organizations. And we establish the AI reliability technology standard and AI reliability verification for the feasibility of the AI reliability technology/certification standards. In the stage 2, based on the standard technical specifications established in the previous stage, we establish AI reliability certification program for verification of products, systems and services. Along with the establishment of the AI reliability certification system, a global InterOp (Interoperability test) event, an AI reliability certification international standard meetings and seminars are to be held for the spread of AI reliability certification. Finally, TAIPP (Trustworthy AI Partnership Project) will be established through the participation of relevant standards organizations and industries to overall maintain and develop standards and certification programs to ensure the governance of AI reliability certification standards.

• Proceedings of the KIPE Conference
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• 1999.07a
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• pp.635-638
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• 1999

Manufacturing TGV-Korea, international standards and TGV-standards should be strictly applied in order to insure the normal operation and the safety of passengers in a train service. This paper presents a development of 800W DC-DC converter for the reading lamp of TGV-korea. The converter is designed for satisfying the regulations of international standards and TGV-standards regarding the burning-in test, the vibration test, the electro-magnetic emissions test, etc. As an experimental result, the maximum efficiency is obtained as 92.3[%] at normal input voltage and output power.

• Korean Journal of Remote Sensing
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• v.26 no.4
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• pp.451-464
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• 2010

In these days, application cases of national or international standards in the field of geo-spatial information based on information technology are being increased. Especially, demands regarding distribution, dissemination and interoperability of contents using geo-spatial images and these information resources are also on the increasing stage, so that standards as core elements supporting these trends are getting to be emphasized. However, interests on standards of geo-spatial image information processing including remotely sensed images and efforts for development and application of these standards are not enough, domestically. In this study, international standards for geo-spatial image information in ISO and OGC as well as the domestic status were reviewed with the summaries concerned. Comparison with international and domestic standards shows that most national standards were partly modified and translated with international ones, but there are rare cases of application plans or studies concerned in this field. If these situations are continued, industrial stack or applications of technologies regarding standards are getting lesser. Therefore, it is necessary to analyze some problems and to study strategy to overcome them, and the result of this study could be used for the initial works.