• Management & Information Systems Review
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• v.39 no.3
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• pp.1-16
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• 2020

The current tariff return system requires tax officials to calculate tax amount by themselves and pay the tax amount on their own responsibility. In other words, in principle, the duty and responsibility of reporting payment system are imposed only on the taxee who is required to calculate and pay the tax accurately. In case the tax payment system fails to fulfill the duty and responsibility, the additional tax is imposed on the taxee by collecting the tax shortfall and imposing the tax deduction on For this reason, item classifications, together with tariff assessments, are the most difficult and could pose a significant risk to entities if they are misclassified. For this reason, import reports are consigned to customs officials, who are customs experts, while paying a substantial fee. The purpose of this study is to classify HS items to be reported upon import declaration and to indicate HS codes to be recorded on import declaration. HS items were classified using the attached image in the case of item classification based on the case of the classification of items by the Korea Customs Service for classification of HS items. For image classification, CNN was used as a deep learning algorithm commonly used for image recognition and Vgg16, Vgg19, ResNet50 and Inception-V3 models were used among CNN models. To improve classification accuracy, two datasets were created. Dataset1 selected five types with the most HS code images, and Dataset2 was tested by dividing them into five types with 87 Chapter, the most among HS code 2 units. The classification accuracy was highest when HS item classification was performed by learning with dual database2, the corresponding model was Inception-V3, and the ResNet50 had the lowest classification accuracy. The study identified the possibility of HS item classification based on the first item image registered in the item classification determination case, and the second point of this study is that HS item classification, which has not been attempted before, was attempted through the CNN model.

• Spatial Information Research
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• v.20 no.5
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• pp.99-109
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• 2012

Recently, due to the growth of social media and spread of smart-phone, the amount of data has considerably increased by full use of SNS (Social Network Service). According to it, the Big Data concept is come up and many researchers are seeking solutions to make the best use of big data. To maximize the creative value of the big data held by many companies, it is required to combine them with existing data. The physical and theoretical storage structures of data sources are so different that a system which can integrate and manage them is needed. In order to process big data, MapReduce is developed as a system which has advantages over processing data fast by distributed processing. However, it is difficult to construct and store a system for all key words. Due to the process of storage and search, it is to some extent difficult to do real-time processing. And it makes extra expenses to process complex event without structure of processing different data. In order to solve this problem, the existing Complex Event Processing System is supposed to be used. When it comes to complex event processing system, it gets data from different sources and combines them with each other to make it possible to do complex event processing that is useful for real-time processing specially in stream data. Nevertheless, unstructured data based on text of SNS and internet articles is managed as text type and there is a need to compare strings every time the query processing should be done. And it results in poor performance. Therefore, we try to make it possible to manage unstructured data and do query process fast in complex event processing system. And we extend the data complex function for giving theoretical schema of string. It is completed by changing the string key word into integer type with filtering which uses keyword set. In addition, by using the Complex Event Processing System and processing stream data at real-time of in-memory, we try to reduce the time of reading the query processing after it is stored in the disk.

• Journal of Korean Tunnelling and Underground Space Association
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• v.15 no.5
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• pp.505-522
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• 2013

Previously, a new concept of indexing methodology has been proposed for quantitative assessment of tunnel collapse hazard level at each tunnel face with respect to the given geological data, design condition and the corresponding construction activity (Shin et al, 2009a). In this paper, 'linear' model, in which weights of influence factors are invariable, and 'non-linear' model, in which weights of influence factors are variable, are taken into account with some examples. Then, the 'non-linear' model is validated by using 100 tunnel collapse cases. It appears that 'non-linear' model allows us to have adapted weight values of influence factors to characteristics of given tunnel site. In order to make a better understanding and help for an effective use of the system, a series of operating processes of the system are built up. Then, by following the processes, the system is applied to a real-life tunnel project in very weak and varying ground conditions. Through this approach, it would be quite apparent that the tunnel collapse hazard indices are determined by well interlinked consideration of face mapping data as well as design/construction data. The calculated indices seem to be in good agreement with available electric resistivity distribution and design/construction status. In addition, This approach could enhance effective usage of face mapping data and lead timely and well corresponding field reactions to situation of weak tunnel faces.

• Geophysics and Geophysical Exploration
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• v.11 no.2
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• pp.99-108
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• 2008

To extend our detailed knowledge for the Hwasan caldera, we carried out magnetotelluric (MT) survey, which is pretty sensitive to electrical property variation in both horizontal and vertical direction of subsurface, across the Hwasan caldera with the direction of EW. The 2-D inversion results of observed MT data lead to following conclusions. Firstly, the depth of the basin basement inferred by the MT inversion results matches well with that suggested by previous potential studies, but the basement resistivity seems fairly low when compared to that of general case. This feature might be related with the large-scaled, highly conductive layer beneath the Euisung Sub-basin suggested by the previous MT study. Secondly, the high resistivity zones reaching to 4000 $\Omega{\cdot}m$ are imaged around two external ring fault boundaries. These zones are thought of as the response of the rhyolitic dykes intruding along the ring fault, and in the previous gravity data correspond to relatively high density anomalies. Thirdly, low resistivity zone reaching to 200 $\Omega{\cdot}m$ is detected around a depth of 1km beneath the central part of the caldera, which has not been yet reported in korean geophysical literatures. If we take account of the evolution model of the Hwasan caldera, this zone is regarded as the past sedimentary layer that subsided during the period of forming external ring fault system. In addition, the relatively low density anomaly observed in the central part of the caldera may be attributed to this sedimentary layer.

• Food Science and Preservation
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• v.21 no.4
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• pp.451-459
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• 2014

The aim of this study was to provide useful information for making guide of quality index of Korean red pepper. The results of physicochemical characteristics analysis showed the moisture content of air-dried and sun-dried red pepper were 10.38~15.60% and 9.46~17.22%, which show that 50% of the 40 samples exceeded the 13% KS moisture standards of red pepper powder. The capsaicinoids content of the air-dried and sun-dried samples were 10.85~126.39 mg% (1,627~18,958 Scoville heat unit) and 0.43~164.09 mg% (64.5~24,613.5 Scoville heat unit). A wide distribution of ASTA values was observed: 49.12~154.69 and 70.08~182.13 for air-dried and sun-dried red pepper, respectively, with 9.29~23.10% free sugar, and 0~1,050 mg% of ascorbic acid. The total viable cells of the air-dried red peppers were 2.01~6.67 log CFU/g and of sun-dried red peppers, 1.74~5.77 log CFU/g. The contamination level of yeast in the samples were 1.03~4.12 log CFU/g of the air-dried samples and 1.05~6.10 log CFU/g of the sun-dried samples. Among the foodborne pathogens, Clostridium perfringens and Bacillus cereus were detected in many red pepper samples regardless drying method. In the principal component analysis, the first (PC1) and second principal components (PC2) accounted for 56.78 % of the total variances (38.47% and 18.31%, respectively). Ascorbic acid, ASTA, color value (L, a, b) were strongly correlated with the PC1, and quality characteristics such as moisture, microorganism, sample (drying method) showed a negative correlation with the PC1.

• Journal of the Institute of Electronics Engineers of Korea TC
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• v.44 no.6 s.360
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• pp.40-47
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• 2007

In this paper, we propose and analyze the Adaptive Modulation System with optimal Turbo Coded V-BLAST(Vertical-Bell-lab Layered Space-Time) technique that adopts the extrinsic information from MAP (Maximum A Posteriori) Decoder with Iterative Decoding as a priori probability in two decoding procedures of V-BLAST; the ordering and the slicing. Also, we consider and compare the Adaptive Modulation System using conventional Turbo Coded V-BLAST technique that is simply combined V-BLAST with Turbo Coding scheme and the Adaptive Modulation System using conventional Turbo Coded V-BLAST technique that is decoded by the ML (Maximum Likelihood) decoding algorithm. We observe a throughput performance and a complexity. As a result of a performance comparison of each system, it has been proved that the complexity of the proposed decoding algorithm is lower than that of the ML decoding algorithm but is higher than that of the conventional V-BLAST decoding algorithm. however, we can see that the proposed system achieves a better throughput performance than the conventional system in the whole SNR (Signal to Noise Ratio) range. And the result shows that the proposed system achieves a throughput performance close to the ML decoded system. Specifically, a simulation shows that the maximum throughput improvement in each MIMO scheme is respectively about 350 kbps, 460 kbps, and 740 kbps compared to the conventional system. It is suggested that the effect of the proposed decoding algorithm accordingly gets higher as the number of system antenna increases.

• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• Management & Information Systems Review
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• v.32 no.5
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• pp.69-88
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• 2013

This study aimed to analyze the effects that the exchange relationship among employees engaged in the wedding industry in Busan, Ulsan and Gyeongnam area exerted on job satisfaction and voluntary service intentions. For this purpose, a theoretical model was presented based on previous studies and the relationship among variables was analyzed based on the analysis results through a survey. There have recently been great difficulties in the whole wedding industry due to the global economic depression and the low birthrate. Moreover, it is hard to optimize the future business environment. In particular, the low birthrate has weakened the demand base of the wedding industry. As a result, it is expected that the competition among companies will be more fierce in the wedding industry. Employees' voluntary service intention become much more important to overcome difficulties in this industry. Employees' voluntary service intentions can be possible when their job satisfaction is achieved. Many studies report the result that this job satisfaction can naturally be achieved when the high quality exchange relationship among a leader, team members (co-workers) and customers is formed. It is viewed that employees' voluntary service intentions should be induced through job satisfaction to improve the profitability through the efficient operation and management of the system. A leader of the organization should make an effort to form the high-quality exchange relationship with members, support so that team members(coworkers) and other employees can get along together and the teamwork can be improved and induce them to improve a high level of service quality with friendly customer services. In spite of the significance of the study discussed above, there are the following limitations in this study. There is a limit to a certain extent in generalizing study conclusions because the study was limited to the Busan, Ulsan and Gyeongnam area. If practical surveys which full- and part-time employees are included in the composition of samples are conducted for wedding suppliers in the country in the future, the quality of study will be able to improve.

• Management & Information Systems Review
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• v.36 no.5
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• pp.61-83
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• 2017

The purpose of this study is to investigate the mediating effects of psychological empowerment between participative leadership and creative behavior. Especially, it aims to analyze the unidimension and multidimension of psychological empowerment in an integrated manner, and to suggest effective practice of participative leadership together with theoretical and methodological implications. In this study, the dependent variable was measured separately with time lag as a method to solve the common method bias that can be shown by the self-report type survey method, and positive emotions and negative emotions expressing emotional states in job situations were employed as control variables along with rank. A total of 283 questionnaires were collected from employees who work for companies in various industries with more than 300 domestic employees. SPSS PROCESS macro program('model 4') was used for statistical analysis. Results, First, the full mediation effect of psychological empowerment(unidimension) was confirmed in the relationship between participative leadership and creative behavior. Second, the analysis of the multidimension of psychological empowerment revealed the full mediating effect of meaning, self-determination, and impact, and the mediating effect of competence was not significant. Third, as a result of comparing the mediating effects of unidimension of psychological empowerment and the mediating effects of multidimension, the magnitude of mediating effect of unidimension was found to be much greater than mediating effect of multidimension. And The magnitudes of the three multidimensional mediating effects were similar. This is a case in which the motivational model of participative leadership revealed in the overseas study is proven in the domestic management environment and is significant in that it is the basis of future research. Based on the results of the empirical studies, the implications and limitations of the study and future research directions are presented.

• Management & Information Systems Review
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• v.36 no.5
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• pp.27-44
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• 2017

The purpose of this study was to empirically verify the effect of social entrepreneurship on market orientation. total of 500 questionnaires were distributed to workers in social enterprise and preliminary social enterprise. 202 questionnaires were used for final validation of research model, The hypotheses set in this study were validated through SPSS18.0 and LISREL8.3 based on the research model. The results showed that all hypotheses were accepted, except for 5 hypotheses(Hypothesis 1-1, Hypothesis 1-2, Hypothesis 1-3, Hypothesis 1-6, Hypothesis 1-9). First, we examined the effect that empathy might have on market orientation in connection with social entrepreneurship. The results suggested that empathy did not have a statistically significant effect on customer-orientation, inter-department cooperation and coordination, and competitor orientation. Second, we examined the effect that innovativeness might have on market orientation in connection with social entrepreneurship. The results showed that innovativeness had a positive(+) effect on customer-orientation and inter-department cooperation and coordination but did not have a statistically significant effect on competitor-orientation. Third, we examined the effect that risk-taking might have on market orientation in connection with social entrepreneurship. The results implied that risk-taking had a positive(+) effect on customer-orientation and inter-department cooperation and coordination but did not have a statistically significant effect on competitor-orientation. Finally, the relationship among market orientation variables was like this: The inter-department cooperation and coordination had a positive(+) effect on both customer-orientation and competitor-orientation. The results of this study are expected to provide a useful basis for overall understanding about the effect of social entrepreneurship on market orientation and present important theoretical and practical implications.