• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.123-136
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• 2020

Purpose - This study is to verify the impact of the documentation of key audit matters on the value relevance of accounting information in accordance with the revised accounting audit standards in 2017. Investors will be able to identify the company's significant financial risks through key audit matters and use them to make investment decisions. Design/methodology/approach - From 2011 to 2019, the final sample is 290, based on the December settlement of accounts listed on the securities market. Ohlson (1995) was used to verify the incremental link between net income and the book value as a determinant of corporate value. Findings - First, the key audit matters in the financial industry was found to have a negative (-) effect that was significant to the value relevance of accounting Information. In addition, the value of the interaction between the key audit matters and the net income is a significant (+) relationship with the share price and the value of the interaction between the key audit matters and the book value is a significant (-) relationship with the share price. This means that the key audit matters is the determining factor of corporate value, positively reflects the accounting information in net income and negatively reflects the accounting information in book value. Second, among the key audit matters, the fair value assessment of financial instruments and the adequacy of premiums reserve have a significant impact on the value relevance of accounting information. Research implications or Originality - The results of this study suggest that investors recognize key audit matters as information about the company's major financial risks and reflect them differently in the value relevance of accounting information.

• KIPS Transactions on Software and Data Engineering
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• v.12 no.3
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• pp.111-116
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• 2023

The WiscKey database, which optimizes overhead by compaction of the LSM tree-based Key-Value database, stores the value in a separate file, and stores only the key and value addresses in the database. Each time an fsync system call function is used to ensure data integrity in the process of storing values. In previously conducted studies, workload performance was reduced by up to 5.8 times as a result of performing the workload without calling the fsync system call function. However, it is difficult to ensure the data integrity of the database without using the fsync system call function. In this paper, to reduce the overhead of the fsync system call function while performing workloads on the WiscKey database, we use NVDIMM caching techniques to ensure data integrity while improving the performance of the WiscKey database.

• The Journal of the Korea institute of electronic communication sciences
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• v.15 no.1
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• pp.45-52
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• 2020

This paper proposes a solution for storage and retrieval problems for Resource Description Framework (RDF) data utilizing a key-value Solid State Device (SSD), considering storage, retrieval performance, and security. We propose a two-step compression algorithm to separate logical relationship and true values from RDF data-sets using the key-value SSD. This improves not only compression and storage efficiency but also storage security. We also propose a hybrid retrieval structure based on R∗-tree to enhance retrieval efficiency and implement a sort-merge join algorithm, and discuss factors affecting R∗-tree retrieval efficiency. Finally, we show the proposed approach is superior to current compression, storage, and retrieval approaches, obtaining target results faster while requiring less space, and competitive in terms of versatility, flexibility and security.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.17 no.12
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• pp.2883-2890
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• 2013

Correlation power analysis attack takes place at the point of operating a known value and a hidden value from a master key as an input. The hidden value can be found by analyzing a correlation between the result value and the measured power signal during the operation, witch makes it possible to estimate the master key from the hidden value. However, the correlation power analysis attack can be very difficult by changing the conditions that make the power analysis possible, when the known value and the operation is hidden, when it is impossible to estimate the master key from the hidden value, or when the correlation between the result value and the power signal is considerably lowered. Therefore this study proposes a software countermeasure using a secrete intermediate key to witch these conditions are applied.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.22 no.4
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• pp.17-22
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• 2022

With the spread of web services, data types are becoming more diversified. In addition to the form of storing data such as images, videos, and texts, the number and form of properties and metadata expressing the data are different for each data. In order to efficiently process such unstructured data, a key-value store is widely used for state-of-the-art applications. LSM-Tree (Log Structured Merge Tree) is the core data structure of various commercial key-value stores. LSM-Tree is optimized to provide high performance for small writes by recording all write and delete operations in a log manner. However, there is a problem in that the delay time and processing speed of user requests are lowered as batches of deletion operations for expired data are inserted into the LSM-Tree as special key-value data. This paper presents a Filtered LSM-Tree (FLSM-Tree) that solves the above problem by separating the deleted key from the main tree structure while maintaining all the advantages of the existing LSM-Tree. The proposed method is implemented in LevelDB, a commercial key-value store and it shows that the read performance is improved by up to 47% in performance evaluation.

• Journal of the Korea Society of Computer and Information
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• v.23 no.5
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• pp.47-53
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• 2018

This study is aimed to determine types of job values which is searched by 242 university student in Gwangju, to study characteristics of each type, and to analyze key competency of each type. The data were analyed with PASW 18.0 using frequency analysis, k-mean cluster analysis, crosstabs and one-way ANOVA. According to findings, first of all, university student types of job values are divided into 4 groups; a type of intrinsic job values(27.7%), a type of active job value(32.2%), a type of external job value(12.4%), a type of passive job value(27.7%). Secondly, the type of job values showed statistically significant difference only in the monthly allowance of socio-economic variables. Thirdly, the type of job values showed statistically significant difference 'communication', 'mathematics', 'problem solving', 'self development', 'resource management', 'interpersonal skills', 'technical ability', 'understanding organizations' and 'work ethics'.

• Journal of the Institute of Convergence Signal Processing
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• v.2 no.1
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• pp.38-43
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• 2001

This Paper suggests a new feature for shot detection, using the proposed robust feature from the DC image constructed by DCT DC coefficients in the MPEG video stream, and proposes the characterizing value that reflects the characteristic of kind of video (movie, drama, news, music video etc.). The key frames are pulled out from many frames by using the local minima and maxima of differential of the value. After original frame(not do image) are reconstructed for key frame, indexing process is performed through computing parameters. Key frames that are similar to user's query image are retrieved through computing parameters. It is proved that the proposed methods are better than conventional method from experiments. The retrieval accuracy rate is so high in experiments.

• Nuclear Engineering and Technology
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• v.53 no.1
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• pp.164-171
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• 2021

The europium sorption on Tamusu clay was investigated by batch sorption experiments and spectroscopic study under the condition of strong ionic strength. The results demonstrated that europium sorption on Tamusu clay increased rapidly with pH value, but decreased with the ionic strength of solution increased. The europium sorption also increased in the presence of humic acid, especially at low pH value. The sorption could be fitted by Freundlich isotherm model and the europium sorption on clay was spontaneous and endothermic reaction. Besides, the result indicates that ion exchange was the main process at low pH value, while inner-sphere surface complexation dominated the sorption process at high pH value. The Backscatter electron scanning/Energy Dispersive Spectrometer(BSE/EDS) and the effect of Na for europium sorption results further suggested that europium sorption on Tamusu clay mainly competed with Na at low pH value. Overall, the results in this research were of significance to understand the sorption behavior of europium on the geological media under high ionic strength.

• Journal of Korea Multimedia Society
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• v.14 no.9
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• pp.1109-1116
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• 2011

In this paper, we propose a new and fast method for assigning the number of key frames to each shot. At first we segment the entire video sequence into elementary content unit called shots and then the key frame allocation is performed by calculating the accumulated value of AF(activity function). The proposed algorithm is based on the amount of content variation using DC images extracted from compressed video. By assigning the number of key frames to the shot that has the largest value of content function, one key frame is assigned at a time until you run out of given all key frames. The main advantage of our proposed method is that we do not need to use time-exhaustive computations in allocating the key frames over the shot and can perform it fully automatically.

• Journal of the Korea Society of Computer and Information
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• v.13 no.7
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• pp.173-180
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• 2008

In this paper, we proposed an algorithm for an effective public key and private key generation to implement a secure asymmetric watermarking system against the public key attack. The public key and private key generation is based on the linear transformation using a special matrix and the keys are designed to be able to have high correlation value. We also proposed a counter plan of public key attack. This method uses a multiple public key generation and distribution. As the results, the correlation value between the public key and the private key is high in the watermarked image. After the public key attack. this can detect the correlation by using other public key.