• Journal of Korean Society of Archives and Records Management
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• v.18 no.1
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• pp.79-99
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• 2018

The system for reporting record production has been operated to collect and transfer the public records adequately since the enactment of the Public Records Management Act in 1999. The Act, which was revised in 2007, regulates automated reporting methods in which the production reporting files are generated in the records creation systems and transferred to the records management systems. However, only one type of record is being notified electronically among seven types, which should be notified under the Act. The remaining six types of records are laboriously reported using complicated templates. Furthermore, the current working electronic notification mechanism is also causing various errors mainly because of inadequate specifications. This study analyzes the causes of failure of the electronic notification through the electronic records systems and suggests some policies for its improvement.

• Korean Journal of Clinical Pharmacy
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• v.31 no.4
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• pp.324-331
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• 2021

To investigate signals of adverse drug reactions of finasteride by using the Korea Adverse Events Reporting System (KAERS) database. This pharmacovigilance was based on the database of the drug-related adverse reactions reported spontaneously to the KAERS from 2013 to 2017. This study was conducted by disproportionality analysis. Data mining analysis was performed to detect signals of finasteride. The signal was defined by three criteria as proportional reporting ratio (PRR), reporting odds ratio (ROR), and information component (IC). The signals of finasteride were compared with those of the other drugs; dutasteride (similar mechanism of action), minoxidil (different mechanism but similar indications for alopecia), silodosin (different mechanism but similar indications for BPH). It was examined whether the detected signals exist in drug labels in Korea. The total number of adverse event-drug pairs was reported 2,665,429 from 2013 to 2017, of which 1,426 were associated with finasteride. The number of investigated signals of finasteride was 42. The signals that did not include in the drug label were 29 signals, including mouth dry, hypotension, dysuria etc. The signal of finasteride was similar to that of dutasteride and silodosin but was different to that of minoxidil. Early detection of signals through pharmacovigilance is important to patient safety. We investigated 29 signals of finasteride that do not exist in drug labels in Korea. Further pharmacoepidemiological studies should be needed to evaluate the signal causality with finasteride.

• 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.

• The Journal of Society for e-Business Studies
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• v.15 no.4
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• pp.245-263
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• 2010

Today, large enterprises are changing their team organization to group organization. These trends have brought work flexibility of project and manpower usage. However, communication among group members has become more complicated, and it has been found that ERP was not efficient enough to solve this communication problem. The main purpose of this study was to design a quick and systematic communication system for group project management, and Web-based Information Reporting System (hence forth WIRS) has been proposed. The main topics covered in this paper are design of functions and system architecture, process model design, database design, and implementation of the prototype. Focus group interview was conducted and user feedback was positive about main functions for WIRS and its overall impact on the enhancement of productivity.

• The Journal of Information Systems
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• v.15 no.4
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• pp.247-268
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• 2006

We introduce about XBRL, eXtensible Business Reporting Language, which is widely accepted as the international standard language for business financial reporting. XBRL is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis and communication of business information. It offers cost savings, greater efficiency and improved accuracy and reliability to all those involved in supplying or using financial data. XBRL is a kind of XML application based on the open Internet technologies. We propose a framework for enterprise information supply chain using XBRL Web services. A Web service is defined as a software system based on XML and designed to support interoperable machine-to-machine interaction over a network by the W3C. Web services are frequently just application programming interfaces (API) that can be accessed over a network, such as the internet and executed on a remote system hosting the requested services. An XBRL Web service-based enterprise information supply chain enables for companies to implement seamless information supply chains from businesses to financial institutions, to supervisory authorities, and to other stake holders for real time information access. And thereby it is expected to contribute to the increase in the value of companies due to the enhanced visibility and transparency of accounting and management.

• Asia pacific journal of information systems
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• v.17 no.1
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• pp.59-76
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• 2007

Information and Communication Technologies (ICT) changed our everyday business drastically. Business routines have been transformed to online activities. New theories and models were developed for the brand new online environment. For online negotiations, however, the research on new mechanisms is not enough, especially for bilateral distributive negotiations. A reserve price reporting mechanism (RPR) together with its extended version (ERPR) is proposed in this paper. The key improvement of reserve price reporting mechanisms is to let the negotiators report their reserve price to a third-party system before they actually start the negotiation. A prototype of this RPR system is developed and a lab experiment is conducted to test the performance of the two mechanisms compared with traditional direct bargaining (TDB) mechanism. The results of the experiment support that the reserve price report mechanisms proposed are more efficient than the traditional one in several dimensions including social welfare.

• Journal of Cardiovascular Imaging
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• v.31 no.1
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• pp.1-17
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• 2023

The Coronary Artery Calcium Data and Reporting System (CAC-DRS) is a standardized reporting method for calcium scoring on computed tomography. CAC-DRS is applied on a per-patient basis and represents the total calcium score with the number of vessels involved. There are 4 risk categories ranging from CAC-DRS 0 to CAC-DRS 3. CAC-DRS also provides risk prediction and treatment recommendations for each category. The main strengths of CAC-DRS include a detailed and meaningful representation of CAC, improved communication between physicians, risk stratification, appropriate treatment recommendations, and uniform data collection, which provides a framework for education and research. The major limitations of CAC-DRS include a few missing components, an overly simple visual approach without any standard reference, and treatment recommendations lacking a basis in clinical trials. This consistent yet straightforward method has the potential to systemize CAC scoring in both gated and non-gated scans.

• 시스템엔지니어링워크숍
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• s.4
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• pp.81-85
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• 2004

시스템 엔지니어링은 시스템의 일생 주기동안 수행되며 고장정보체계(Failure Reporting and Corrective Action System)는 제작단계부터 수행되는 RAMS(Reliability, Availability,Manitani bility,safety)과업 중의 하나이다. 고장정보체계는 설계와 제작단계에서 생성된 고장원인을 제거하고 수정작업을 구현하기 위한 방법을 제공한다. 본 논문에서는 한국형 고속열차를 대상으로 고장정보 분석 및 관리, 신뢰도 평가를 위해 구축한 고장정보체계와 그 활용사례를 제시한다.

• Proceedings of the IEEK Conference
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• 2008.06a
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• pp.311-312
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• 2008

This paper try to show that the method for maintaining link stability by fast reporting the status PDU to RLC layer in MAC layer. The proposed method is implemented based on the mechanism of reordering processing in MAC-ehs entity in HSPA evolution 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.