• Proceedings of the Korea Multimedia Society Conference
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• 2004.05a
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• pp.782-785
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• 2004

ISO/1EC 21000-15 MPEG-21 이벤트 리포팅은 멀티미디어 프레임워크 내에서 보고 가능한 모든 이벤트 및 상호작용에 대한 표준적 측정방법 및 인터페이스를 제공하는 MPEG-21의 주요 요소 기술이다. 본 논문에서는 MPEG-21 이벤트 리포팅의 체계 및 DI로서의 구조, 피어 구조를 분석 제시한다. 나아가 현재 표준화 기술 동향을 분석함으로써 향후 이벤트 리포팅에 대한 표준화 방향을 제시하고자 한다.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.13 no.9
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• pp.1955-1963
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• 2009

In the application of wireless sensor networks to monitor valuable assets under concern, the appearance of a certain asset can be identified and reported simultaneously by several adjacent nodes, and this may dissipate the power of related nodes and network bandwidth as well. In the proposed method, a node that senses the appearance of some asset is allowed to send the sensing-reporting packet only after it has been being idle for a certain period without receiving any DRP(Don't Report Packet) from neighbors. It turns out that not only the cost of propagating DRPs but also that of reporting the events to the sink becomes minimal when depth of each DRP propagation is 2. In case of depth 1, at least, two routes are set up for the delivery of the sensing-reporting packet hence, reliable transfer to the sink is provided.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.8 no.2
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• pp.406-423
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• 2014

The recent advances in wireless communication systems and semiconductor technologies are paving the way for new applications over wireless sensor networks. Health-monitoring application (HMA) is one such emerging technology that is focused on sensing and reporting human vital signs through the communication network comprising sensor devices in the vicinity of the human body. The sensed vital signs can be divided into two categories based on the importance and the frequency of occurrence: occasional emergency signs and regular normal signs. The occasional emergency signs are critical, so they have to be delivered by the specified deadlines, whereas the regular normal signs are non-critical and are only required to be delivered with best effort. Handling the occasional emergency sign is one of the most important attributes in HMA because a human life may depend on correct handling of the situation. That is why the underlying network protocol suite for HMA should ensure that the emergency signs will be reported in a timely manner. However, HMA based on IEEE 802.15.4 might not be able to do so owing to the lack of an appropriate emergency-handling mechanism. Hence, in this paper, we propose a new emergency-handling mechanism to reduce the emergency reporting delay in IEEE 802.15.4 through the modified superframe structure. A fraction of an inactive period is modified into three new periods called the emergency reporting period, emergency beacon period, and emergency transmission period, which are used opportunistically only for immediate emergency reporting and reliable data transmission. Extensive simulation is performed to evaluate the performance of the proposed scheme. The results reveal that the proposed scheme achieves improved latency and higher emergency packets delivery ratio compared with the conventional IEEE 802.15.4 MAC.

• Journal of Digital Convergence
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• v.8 no.3
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• pp.143-154
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• 2010

This paper is to understand what effects the introduction of IFRS(International Financial Reporting Standard) will have on legacy AIS(Accounting Information System) and how to minimize the problems of that. In order to meet that purpose, we have to recognize the difference between K-GAAP(Korea-Generally Accepted Accounting Principles) and K-IFRS(Korea-International Financial Reporting Standards) first. And then we try to find out what effects the difference between K-GAAP and K-IFRS will have on the legacy AIS. In order to avoid the disorder When K-IFRS will be introduced to the company, new functions have to be added to existing system in proper manner and some existing functions should be changed correctly according to K-IFRS. And CIO(Chief Information Officer) should have to make a careful decision what is the better solution between in-house development and outsourcing for developing new system.

• Asian Pacific Journal of Cancer Prevention
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• v.14 no.6
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• pp.3865-3869
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• 2013

Background: Cigarette per day (CPD) use is a key smoking behaviour indicator. It reflects smoking intensity which is directly proportional to the occurrence of tobacco induced cancers. Self reported CPD assessment in surveys may suffer from digit bias and under reporting. Estimates from such surveys could influence the policy decision for tobacco control efforts. In this context, this study aimed at identifying underlying factors of digit bias and its implications for Global Adult Tobacco Surveillance. Materials or Methods: Daily manufactured cigarette users CPD frequencies from Global Adult Tobacco Survey (GATS) - India data were analyzed. Adapted Whipple Index was estimated to assess digit bias and data quality of reported CPD frequency. Digit bias was quantified by considering reporting of '0' or '5' as the terminal digits in the CPD frequency. The factors influencing it were identified by bivariate and logistic regression analysis. Results: The mean and mode of CPD frequency was 6.7 and 10 respectively. Around 14.5%, 15.1% and 15.2% of daily smokers had reported their CPD frequency as 2, 5 and 10 respectively. Modified Whipple index was estimated to be 226.3 indicating poor data quality. Digit bias was observed in 38% of the daily smokers. Heavy smoking, urban residence, North, South, North- East region of India, less than primary, secondary or higher educated and fourth asset index quintile group were significantly associated with digit bias. Discussion: The present study highlighted poor quality of CPD frequency data in the GATS-India survey and need for its improvement. Modeling of digit preference and smoothing of the CPD frequency data is required to improve quality of data. Marketing of 10 cigarette sticks per pack may influence CPD frequency reporting, but this needs further examination. Exploring alternative methods to reduce digit bias in cross sectional surveys should be given priority.

• Journal of Agricultural Extension & Community Development
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• v.13 no.1
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• pp.99-121
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• 2006

The purpose of the study was to analyze agricultural and rural news in mass media reporting. This study analyzed the representation of agricultural and rural news of Korean Broadcasting System (KBS), established in 1947 as a public service broadcaster and the Seoul Broadcasting System (SBS), established in 1990 as a private service broadcaster in Korea. There has been criticisms of isolated and anecdotal reporting of agricultural and rural issues, thus, leading to negative public perception mainly influenced by mass media even though there has been increases in the publicity activities regards agricultural policies in the KBS and SBS broadcasting news. This study was designed to reveal the merits of the preceding criticisms. For this purpose, a total of 437 news items issued between September 2004 and August 2005 were analyzed via content and framing analysis research methodologies. The major findings and conclusions of the study were as follows: 1. Content analysis of agricultural and rural news revealed that the lack of relative quantity and 'in-depth analysis' in agricultural reporting and the thematic concentration on negative news and flash events were the most prominent characteristics of Korean broadcasting news. 2. The quantity of agricultural news was relatively insufficient and qualitatively superficial and stereotyped lacking in comprehensive understanding of agricultural and rural issues and inclined toward flash events and crisis-oriented. Based on the findings and conclusions, following recommendations are offered; 1) Agricultural institutions should consider changing the images of rural society and farmers implementing agricultural and rural policies in the future, and perception of the general public should be considered in reporting agricultural and rural news. 2) Further research should be conducted to provide practical implications for the broadcast media on the agricultural information system.

• Korean Journal of Construction Engineering and Management
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• v.4 no.2 s.14
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• pp.66-73
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• 2003

Building construction projects are performed by a number of sub-contractors specialized in diverse trades. Therefore information management among these constituents is quite challenging especially due to exponentially increasing manpower and material resources. In recognition of the importance of information management in project sites a number of systems have been suggested, but the application is limited one of the main reason is that general contractors use these systems and sub-contractor's participation understanding and financial ability are limited. Besides other problems such as loss along communication channel, distortion of information due to inefficient input device and tremendous amount of time and labor are required for collection analysis, and management of information to prepare a daily-report. Therefore the Purpose of this study is to improve reporting process through analyzing current daily reporting system. This paper also suggests the direction of the improved daily reporting system to enhance the performance of construction projects through incorporating sub-contractor's participation in daily reporting system.

• Proceedings of the Technology Innovation Conference
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• 1997.07a
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• pp.247-265
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• 1997

The objectives of not-for-profit organizations including government supported research institutes are, by definition, to achieve socially desired nonfinancial goals. Current reporting focuses on providing information to meet the needs of users. This information may be provided in the annual research report, financial report, and other reports. An objective of current reporting is to provide users with information that will assist them in evaluating the performance(efficiency and effectiveness) of reporting entity. The evaluation of R&D project's performance requires information not only about the acquition and use of resources, but also about the outputs and outcomes of R&D activities, This study aims to recommend that R&D Service Efforts and Accomplish- mints(SEA) reporting is useful for performance evaluation in national R&D programmes. To achieve this aims, I attempt to develop the R&D SEA measures with reference to the Concepts Statement No. 2 of the Governmental Accounting Standards Board. R&D SEA measures consist of five categories : (1) input measures, (2) outcome measures, (3) output measures, (4) re1a1e efforts to accomplishments, (5) explanatory information.

• The Journal of Korean Medicine
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• v.41 no.1
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• pp.21-44
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• 2020

Objectives: This study was aimed to develop a pharmacovigilance practice training course for future doctors of Korean medicine, the graduate students of a college of Korean medicine, and to verify the educational effect of the curriculum. Methods: Fifty-six students were given a training course designed as follows: 1) pre-class homework (basic theory self-study, online course, causality assessment, and adverse event reporting simulation); 2) in-class: homework submission and case discussion; 3) after-class: homework revision and resubmission. An online survey to assess the change of the level of basic knowledge and attitudes toward pharmacovigilance, the willingness to report adverse events, and self-efficacy for the causality assessment and adverse event reporting was conducted before and after education. Results: The survey participation rate was 96.5% in pre-education and 64.3% in the post-education survey. After education, knowledge level was improved (mean score from 4.3±2.11 to 6.7±1.96 points, modal value from 3 to 8 points) and positive changes were observed in almost all questions on attitudes. In the post-education survey, more students felt that they could do causality assessment (from 13% to 80.5%), could report adverse events to the agency in charge (from 7.4% to 96.2%), and expressed their strong willingness to report adverse events in the future (from 77.8% to 88.9%) than in the pre-education survey. Conclusions: More schools of Korean medicine need to adopt pharmacovigilance training courses in their curriculum to foster future doctors of Korean medicine with pharmacovigilance capabilities. Such efforts will be the basis for achieving an evidence-based, safe use of herbal medicine.

• The Journal of Industrial Distribution & Business
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• v.11 no.4
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• pp.39-46
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• 2020

Purpose: This study looks at the relevance between discretionary revenue and book-tax differences (hereafter BTDs). While the study of earnings management, which focused on discretionary accruals and real earnings management, has largely made, it has not yet been actively researched on discretionary revenues. Therefore, it was believed that discretionary revenue would expand the preceding study by looking at its relevance to BTD, known as financial reporting quality and measures of tax avoidance. In general, prior research suggested that earnings management make BTDs larger. Thus, the relationship between discretionary revenue and the amount of BTD is predicted positive. Research design, data and methodology: To this end, the method of discretionary revenues was used and BTDs measured in four ways. First, Earnings before income tax - estimated taxable income divided by total asset (BTD). Second is fractional rank variable of BTDs (FBTD). Third is Indicator variable equals 1 if the firm-year has a positive BTD, 0 otherwise (PBTD). Fourth is that Indicator variable equals 1 if the firm-year has a BTDs in top(bottom) quartile, 0 otherwise (LPBTD, LNBTD). 4,251 samples were analyzed in the Korean Security market (KOSPI) from 2003 to 2014. Results Empirical analysis shows that BTDs increases as discretionary revenue increases. These results were equally observed when BTDs was measured as a ranking variable or as a indicating variable. These results indicate that earnings management through the revenue of managers exacerbate the quality of financial reporting. Conclusions: In sum, discretionary revenues can be used as an indicator of making BTDs larger and meaningful as the first study of the Korean capital market where discretionary revenues affect accounting information quality. Investors need to increase interest in discretionary revenues because intervention in financial reporting through revenue accounts by managers can increase information asymmetry and agency costs. This means that studies on discretionary revenues that have been relatively small should be expanded. The results also provide important implications for the relevant authorities and investors. Despite these benefits, however, measurement error problems with estimates still appear as limited points, and prudent interpretations are required, and additional follow-up studies are needed in that variables that are not yet considered in this study may affect our findings.