• Asia-Pacific Journal of Business
• /
• v.8 no.2
• /
• pp.31-39
• /
• 2017

Countries around the world have been engaging in automatic exchange of information to tackle tax evasion. The same goal became the basis of the enactment of the Foreign Account Tax Compliance Act (FATCA) by the United States Congress. In order to establish a common approach to counter tax evasion among different countries, the Organization of Economic Cooperation and Development (OECD) released the Standard for Automatic Exchange of Financial Account Information in Tax Matters which consists of the Competent Authority Agreement (CAA) and the Common Reporting Standard (CRS). Specifically, the automatic exchange of information is the exchange of financial account information between Tax Authorities in relevant countries. The law requires this information to be collected by financial institutions around the world for reporting to Tax Authorities. Automatic exchange of Information is made up of two information sharing frameworks: The Foreign Account Tax Compliance Act (FATCA) and The Common Reporting Standard (CRS). Under the automatic exchange of information, all financial institutions must identify accounts held by customers who are foreign tax residents or entities connected to foreign tax residents. Financial institutions must report these to the relevant Tax Authority who will then automatically exchange the account information with the relevant foreign Tax Authorities. Korean government has enacted domestic laws to require financial institutions to collect and report this information and has entered into international agreements to exchange the information with other governments. This paper analyzed the FATCA and CRS rules overall and proposed solutions for the legal and practical issues. This paper contributes to the existing literature on the automatic exchange of information by considering two information sharing frameworks.

• Proceedings of the Korean Institute Of Construction Engineering and Management
• /
• autumn
• /
• pp.367-370
• /
• 2002

The Elements of common temporary work in Construction Project have ambiguous work scope between client and builder. Also problems of non-breakdown, non-standardization in common temporary work are obstructive when contract. Finally they will be reached claim factors on the construction project. Because the common temporary work information management system is not built, We have to develop common temporary work information management system based on historical cost database for Construction Management. This system will successively accomplish the project in pre-construction step to standardize work items and to forecast the cost of common temporary work. Therefore feasibility study will be possible with historical database in new project.

• IE interfaces
• /
• v.17 no.3
• /
• pp.294-304
• /
• 2004

In the IS-95 packet service system, the radio channels are generally classified into the dedicated and common traffic channels. In this paper, the performance of the common traffic channel access method is evaluated using simulation. The simulation results are compared with those of random access method. Simulation results show that the capacity can be increased up to 25% by applying the proposed common channel access method. The delay problem and variance of BER are also discussed.

• The Journal of Korean Institute of Communications and Information Sciences
• /
• v.33 no.5C
• /
• pp.371-377
• /
• 2008

In this paper, we present a framework for vision-based two-arm gesture recognition. To capture the motion information of the hands, we perform color-based tracking algorithm using adaptive kernel for each frame. And a feature selection algorithm is performed to classify the motion information into four different phrases. By using gesture phrase information, we build a gesture model which consists of a probability of the symbols and a symbol sequence which is learned from the longest common subsequence. Finally, we present a similarity measurement for two-arm gesture recognition by using the proposed gesture models. In the experimental results, we show the efficiency of the proposed feature selection method, and the simplicity and the robustness of the recognition algorithm.

• Journal of Korean Society for Quality Management
• /
• v.46 no.2
• /
• pp.327-338
• /
• 2018

Purpose: A risk evaluation procedure is proposed for common failure causes in FMEA(Failure Mode and Effects Analysis). The conventional FMEA does not provide a proper means to compare common failure causes with other failure causes. This research aims to develop a risk evaluation procedure in FMEA where common failure causes and other failure causes exist together. Methods: For each common failure cause, the effect of each combination of its resulting failures is recommended to be reevaluated considering their interactive worsening effect. And the probability that each combination of failures is incurred by the same common cause is also considered. Based on these two factors, the severity of each common cause is determined. Other procedures are similar to the conventional method. Results: The proposed procedure enables to compare and prioritize every failure cause. Thus, the common causes, each of which incurring two or more failures, and other causes, each of which is corresponding to one failure, can be fairly compared. Conclusion: A fair and proper way of comparing the common failure causes and other causes is provided. The procedure is somewhat complicated and requires more works to do. But it is worth to do.

• Proceedings of the Korean Information Science Society Conference
• /
• 2011.06a
• /
• pp.142-145
• /
• 2011

뇌전도 기반 뇌-컴퓨터 인터페이스 기술은 신체 움직임이 불가능하거나 불편한 사람에게 새로운 의사전달 수단이 될 수 있으며 일반인에게도 상상만으로 컴퓨터 혹은 기계에 명령을 내릴 수 있게 하는 기술이다. 본 논문에서는 뇌-컴퓨터 인터페이스 연구 분야에 잘 알려진 Common Spatial Pattern (CSP), Invariant Common Spatial Pattern (iCSP) 그리고 Common Spatio-Spectral Pattern (CSSP) 알고리즘들의 성능을 비교 분석하였고, CSSP에 불변성(invariant)을 고려한 iCSSP를 제안하였다. 9명의 피험자로부터 상상움직임 실험을 통해 18셋의 뇌전도 데이터를 측정하였고, 4가지 알고리즘들을 성능 면에서 비교하였다. 그 결과 CSSP의 성능과 차이가 크지는 않지만, 본 연구에서 제안한 노이즈를 고려하여 최적의 필터를 구성하는 iCSSP에 대하여 더 나은 성능을 보여주는 결과들을 확인할 수 있었다.

• Journal of the Korea Society of Computer and Information
• /
• v.22 no.6
• /
• pp.79-86
• /
• 2017

In this paper, we implement a common module that can integrate multiple biometric information for integrated patient monitoring system. Conventional biomedical instruments have many devices attached to each patient, making it difficult to monitor abnormality signs of many patients in real time. In this paper, we propose a module for an integrated monitoring system that can perform centralized monitoring using a common module that integrates multiple measurement devices. A protocol for sending and receiving packets between the measuring device and the common module is designed, and the packets transmitted through the network are stored and managed through the integrated monitoring system and provide information to various users such as medical staff. The results of this study are expected to contribute to the management of patients and efficient medical services in hospitals.

• Journal of Korea Society of Digital Industry and Information Management
• /
• v.17 no.4
• /
• pp.77-83
• /
• 2021

As Open Source Software(OSS) recently invigorates, many companies actively use the OSSes in their business software. With such OSS invigoration, our web application is developed in order to provide the safety in using the OSSes, and update the information on the new vulnerabilities and the patches at all times by crawling the web pages of the relevant OSS home pages and the managing organizations of the vulnerabilities. By providing the updated information, our application helps the OSS users and developers to be aware of such security issues, and gives them to work in the safer environment from security risks. In addition, our application can be used as a security platform to greatly contribute to preventing potential security incidents not only for companies but also for individual developers.

• Journal of the Korean Society for Library and Information Science
• /
• v.50 no.2
• /
• pp.5-23
• /
• 2016

The purpose of this study is to analyze common inquiry tasks of middle school history textbooks and find out it's implications on teacher librarians' educational information services. There are 84 common inquiry tasks according to examinations of inquiry tasks related to world history in 18 kinds of middle school history textbooks. Results of the analysis show that almost all of common inquiry tasks of world history make middle school students who should resolve them research the pictures and reading materials included in the textbooks individually and verbalize under the information literacy process. Compared with information literacy process of the "Library and Information Skills" for middle schools, the First step of task definition and figuring out information needs and the Third step of representation of information are being implemented. For this reason, teacher librarian could reduce history studies teachers' burden of running the class and promote students' inquiry activities by teaching skills of information analysis and interpretation, synthesis and organization and evaluation of their information literacy process and results.

• 제어로봇시스템학회:학술대회논문집
• /
• 2003.10a
• /
• pp.1876-1879
• /
• 2003

Due to the conventional half-bridge switch-mode converters for dc motor drive have been usually using unbalanced circuit topologies which generate common-mode currents through parasitic capacitors distributed between the ground and the dc motor frame such as the heat-sink of switching devices or the frame of the dc motor. This paper describes methods that cancel common-mode current generated in half-bridge switch-mode converters by using circuit balancing technique. The circuit balancing is to make the noise pickup or occurring in both conductor lines, signal and return pathes, is equal in amplitude and opposite in phase so that it will be canceled out in the ground plane. The common-mode current cancellation in the proposed converter is confirmed by experimental results.