• The Journal of the Korea Contents Association
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• v.18 no.7
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• pp.527-535
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• 2018

This study examines how the implementation of the Normalization policy of public institutions aimed at reducing debt affects accounting conservatism in public corporations. In particular, we analyze the general behavior of accounting conservatism based on debt ratio, and analyze whether the policy has changed this behavior of conservatism. Empirical findings are summarized as following. We show that debt ratios are positively associated with conservatism, consistent with the result for the private corporations. This result means that public corporations increase their conservatism as their debt ratios increase. However, no significant effect is found in this relationship after the implementation of the policy. This finding implies that the implementation of Normalization policy is not a factor that alters the conservative accounting practices of public corporations. This suggests that the recent debt reduction performance of public corporations is irrelevant to conservatism and is the result of the actual process of normalization of management. The results documented in this paper provide an important empirical evidence for evaluating the performance of the government policy at the present time when the debt reduction policy of public institutions is viewed more important than ever.

• Journal of Digital Convergence
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• v.14 no.8
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• pp.105-113
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• 2016

This study analyzed and verified panel data based on CSMAR (China Stock Market & Accounting Research) DB from 2002 to 2014 in order to find out significant differences of conservative accounting before and after Chinese companies adopted international accounting standards. Financial changes in companies can occur at the point of change in accounting standards, and as the difference would affect conservative accounting, it is important to understand conservatism in financial transaction. In this study, earnings per share and price, return on equity, and debt ratio were measured. As a result of analysis, conservative accounting has increased after the introduction of accounting standards, and as the debt ratio was higher, the proportion of conservative accounting was higher. Thus, at a certain point of change in accounting standards, companies apply conservative accounting in order to improve reliability in an unstable future financial environment. Therefore, this study is expected not only to practically influence business practice in changes in GAAP rules but also to provide useful guidance for future studies.

• Journal of Digital Contents Society
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• v.11 no.4
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• pp.537-543
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• 2010

According to software growth, also software maintenance has been continuously improving. In addition, the existing concept of correct maintenance demands operational management and improvement of service. However, we have various limitation matters to reflect the requirements of service base for maintenance accomplishment. Therefore, we need the study of the service based process for solving such a problem. In this paper, we propose a Service based Software Maintenance Process. Proposed process based on ISO12207 standard for software development and maintenance and compares it with the service based representative standards. In a related works, we study activity of $SM^{MM}$, ITSCMM, ITIL and find out activities to be concerned with and compare it with activity of ISO 12207 and distinguish the maintenance process activity of the service base from maintenance activities. And then, we propose a service management stage. It define four activities and eight artifacts. Finally, we validate the result by comparing the proposed process with a general service operational process.

• Proceedings of the Korean Information Science Society Conference
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• 2000.10a
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• pp.439-441
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• 2000

절차지향 소프트웨어를 객체지향 소프트웨어로의 재공학은 소프트웨어 유지.보수 비용의 절감과 기존의 시스템에 새로운 요구사항을 수용하는 등 많은 장점이 있다. 본 논문은 절차지향 소프트웨어를 재공학하는 과정에서 안전한 지속성(Safe Persistency) 결정문제, 즉 객체의 생성과 생성 주기의 결정 방법을 제안하였다. 본 논문에서는 지속성 결정을 위해 다섯 단계의 모델링 과정을 제시하였으며 모델링 과정을 통해 객체의 정확한 생성과 소멸 시점을 추출하였고 정제 과정을 거침으로써 메시지 전달과 생성/소멸 과정에서 안정성과 일관성을 유지할 수 있도록 하였다.

• Proceedings of the Korea Database Society Conference
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• 1999.06a
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• pp.137-143
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• 1999

전문가시스템은 지식베이스를 이용하여 지식을 추론하는 추론엔진과 해당분야의 전문지식이 쌓여있는 지식베이스로 구성되어진다. 전문가시스템연구에 있어서 지식베이스에 저장되는 지식획득과정의 규명이 가장 핵심적인 연구분야라고 할 수 있다. 전문지식은 일반적으로 지식공학자들이 전문가로부터 전문지식을 획득하여 구현하는 것이 가장 일반적인 방법으로서 많은 전문가시스템 개발방법 이론들은 지식획득과정에서 지식공학자들의 역할을 필수적인 것으로 이해하고 있다. 그러나 지식획득에 관한 광범위한 해결책은 여전히 제시되고 있지 못하며, 이러한 문제점은 전문가시스템의 상용화에 가장 큰 어려움으로 지적되고 있다. 최근에는 이러한 지식획득병목현상을 해결하기 위하여 상황인식론과 같은 지식에 대한 새로운 해석을 기반으로한 지식획득 방법 이론들이 소개되고 있다. Multiple Classification Ripple Down Rules이론은 1995년 소개된 이론으로서 지식의 획득과정을 지식의 유지보수라는 소프트웨어 공학적 개념에서 접근하고 있다. 지식의 획득과정에서 완전무결한 지식의 모델 찾기를 지양하고 지식이란 단계적 확장개념에서 진화한다고 이해한다. 즉 지식베이스의 구축 단계를 개발과 완료가 불가능하다는 관점에서 지식베이스는 끊임없이 유지보수가 필요한 대상으로 이해하고 이러한 유지보수를 가능하게 하는 방법론을 제시한다 MCRDR에서 가장 핵심적인 부분은 지식공학자의 역할을 최소화하고 시스템 내부에서 지식의 관리와 획득을 수행하여 전문가로 하여금 직접적인 지식 입력이 가능하도록 하는 부분이다. MCRDR이론의 경우 여러가지 연구실험을 통하여 실용성이 입증되었고 의료분야에서 상용화 시스템 개발 툴로서 사용되어져 왔다. 그러나 MCRDR이론이 적용된 전문가시스템 들의 경우 MCRDR이론을 기본으로한 개발 툴로서 개발된 시스템들이 아니고 해당분야에서 MCRDR이론을 적용한 엔진을 직접 설계 구현하여 온 것이 사실이다. KEE(Knowledge Engineer for Experts) 시스템은 최근 개발된 MCRDR기반 전문가시스템 개발 툴로서 본 논문에서는 이러한 분야별 전문가시스템 개발을 지양하고 MCRDR이론을 기반으로 한 범용성 있는 전문가시스템 개발 툴의 개발에 관한 연구를 소개한다.

• Composites Research
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• v.36 no.2
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• pp.108-116
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• 2023

In this paper, kinematic design and multi-body dynamics analysis were conducted to develop a small manipulator platform for automating the maintenance of structures made of composite materials. To design manipulator kinematically, the existing composite repair process was considered. The 3D design was conducted after selecting the basic specifications of manipulator and end-effecter in consideration of the patch lamination process for repair. Then, variables necessary for simulation and control were generated in MATLAB through inverse kinematic analysis. To evaluate the structural stability of platform, multibody dynamics analysis was conducted using Altair Inspire and Optistruct. Based on the simulation conducted in Inspire, multibody dynamics analysis was conducted in Optistruct, and structural stability was verified through the results of maximum displacement and Von-Mises stress over time. To verify the design, manufacturing and controlling of platform were conducted and compared with the simulation. It was confirmed that the actual repair process path and the simulation showed a good agreement.

• Journal of Advanced Navigation Technology
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• v.26 no.6
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• pp.373-379
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• 2022

KASS (korea augmentation satellite system) is an SBAS (satellite based augmentation system) that must ensure the performance of aviation service in accordance with the International Civil Aviation Organization's SARPs (standards and recommended practices) Annex 10 - Aeronautical Telecommunications. In order to guarantee the target service performance, the operating system must be operated, maintained and managed stably, and a maintenance system must be established for this purpose. From the maintenance point of view, the KASS subsystems were developed to consist of replacement units, and the maintenance organization and procedures to manage those subsystems and units were defined. In addition, the maintenance task for each the replacement unit was developed to ensure the availability performance required for the successful KASS operation, and the developed tasks were verified to sufficiently cover the activities to maintain the previously defined replacement units. The maintenance tasks developed through this study will be continuously verified in the actual operation preparation process prior to the full-scale provision of aviation services in the end of 2023, and will be updated accordingly.

• Journal of Korean Philosophical Society
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• v.117
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• pp.137-160
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• 2011

This article aims to elucidate the meaning of Conservativeness and Progress through the hermeneutical discussion about Tradition and Ideology. This study is concerned with Contemporary Hermeneutics, especially H.G. Gadamer, J. Habermas, and P. Ricoeur's Hermeneutics. We will find conservative aspects of Gadamer's Hermeneutics and progressive aspects of Habermas's Hermeneutics through debate on Hermeneutics between Gadamer and Habermas. And we will deal with the meaning of the concept of Conservativeness and Progress in context of Hermeneutics. Then, we will find the difference and common feature, the uppermost limits between Gadamer and Habermas's Hermeneutics in terms of Ricoeur's view. In this context, we will lastly pursue a way of solution about problem of Idea, that is Conservativeness vs Progress through hermeneutical Synthesis.

• ETRI Journal
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• v.5 no.1
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• pp.17-24
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• 1983

소프트웨어 개발 시스템 (SDS)은 소프트웨어의 개발 및 유지.보수를 지원하는 종합적인지원체제이다. SDS는 specification, design, programming 과정을 제어하는 지침서, 이들 과정에서 생산된 document를 관리하는 database시스템, 그리고 이들 과정의 지원도구인 tool로 구성되어 있다. SDS는 매우 방대한 시스템으로, 모든 소프트웨어 개발에 적용할 수 있는일반적인 시스템의 구성은 매우 힘든 일이다. 본고에서는 시분할 교환기 개발에 관련된 개발시스템으로서의 SDS에 대하여 그방향을 기술한 후 각 구성 요소의 내용 및 SDS 시스템의 개발과정과 향후 목표를 종합적으로 기술하였다.

• Proceedings of the Korea Society for Industrial Systems Conference
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• 2000.05a
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• pp.221-226
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• 2000

근래에 들어와서 소프트웨어 개발 방법론에 있어 소프트웨어의 재사용 및 유지보수를 위한 여러 방안이 제시되었다. 이를 위해 분석 및 설계에 초점을 두어 여러 객체 지향적인 개발방안이 나왔는데, 일반적으로 컴포넌트를 기반으로 모형화하고 있으며, 이에 대한 연구가 현재 활발히 진행되고 있다. 본 논문에서는 소프트웨어 개발 과정에서 컴포넌트를 기반으로 소프트웨어 구조를 설계하고, 모형 화하기 위한 도구로 HappyWork을 구현하였으며, 이를 기술하기 위한 언어로 HWL(HappyWork Language)을 만들었다. 우리는 이를 이용해 소프트웨어를 구조적인 차원에서 심도 있게 분석하고 성능을 평가해 보고자 한다.