• Journal of Digital Convergence
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• v.13 no.9
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• pp.57-75
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• 2015

The study introduces the case of initial adoption and convergence of accounting system under the K-IFRS by the quasi-government entity, the National Research Foundation of Korea(NRF). Followings are the methodology used in the study. (1) The study provides several accounting issues, their impact on the financial information of the NRF and implications about NRF's financial information in the course of convergence of accounting system under the K-IFRS. (2) As examples of accounting issues, the NRF reflected several accounting difference such as revaluation of fixed assets, economic useful life, depreciation method, reclassification of investment, representation of transfer revenue from the government, the timing of revenue recognition, and employ benefits, etc. As results of adjustments under the K-IFRS, the NRF decreased 1,109 billion of total assets and 1,064 billion of total liabilities. Also, increase in operating expenses results a slight decrease in net income, which may have an impact on future management evaluation of the NRF. A successful case of K-IFRS adoption by the NRF which brings deep insight on adoption and convergence of new accounting system to other quasi-government entity.

• The Journal of the Convergence on Culture Technology
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• v.6 no.1
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• pp.367-380
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• 2020

Recently, Korea's economy is facing a difficult economic situation due to sluggish domestic demand, low corporate investment and a cliff in youth employment. In order to overcome this problem and turn the economy into a virtuous circle, the government has introduced and implemented various economic policies. In this study, the effects of the corporate accumulated earnings tax system included in the 2014 tax code revision were to be verified. The validity of the business income was verified and analyzed using the financial data of the entity as to whether the income of the entity was being circulated to household income. First, validating the validity of whether the income tax on non-current income affects the level of an entity's investment, the results showed significant negative effects at a significant level of 5 per cent. Second, the analysis of whether the return tax on corporate income is affecting management decisions that increase the level of dividends for an entity has identified a metaphorical positive relationship. Third, it was confirmed that the income tax on uncurrency income does not have a significant effect on the increase in wages for workers. The result is presumed to be the main reason for the increased uncertainty in the economy and business environment.

• Journal of KIISE:Software and Applications
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• v.33 no.11
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• pp.986-998
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• 2006

There has been an increasing necessity of Semantic Web-based metadata that helps computers efficiently understand and manage an information increased with the growth of Internet. However, it seems inevitable to face some semantically ambiguous information when metadata is generated. Therefore, we need a solution to this problem. This paper proposes a new method for automated metadata generation with the help of a concept of class, in which some ambiguous words imbedded in information such as documents are semantically more related to others, by using probability model of consequent words. We considers ambiguities among defined concepts in ontology and uses the Hidden Markov Model to be aware of part of a named entity. First of all, we constrict a Markov Models a better understanding of the named entity of each class defined in ontology. Next, we generate the appropriate context from a text to understand the meaning of a semantically ambiguous word and solve the problem of ambiguities during generating metadata by searching the optimized the Markov Model corresponding to the sequence of words included in the context. We experiment with seven semantically ambiguous words that are extracted from computer science thesis. The experimental result demonstrates successful performance, the accuracy improved by about 18%, compared with SemTag, which has been known as an effective application for assigning a specific meaning to an ambiguous word based on its context.

• Journal of Internet Computing and Services
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• v.24 no.6
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• pp.127-135
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• 2023

With the development of information and communication technology, the amount of information produced and shared in the battlefield and stored and managed in the system dramatically increased. This means that the amount of information which cansupport situational awareness and decision making of the commanders has increased, but on the other hand, it is also a factor that hinders rapid decision making by increasing the information overload on the commanders. To overcome this limitation, this study proposes a method to automatically search, select, and summarize documents that can help the commanders to understand the battlefield situation reports that he or she received. First, named entities are discovered from the battlefield situation report using a named entity recognition method. Second, the documents related to each named entity are discovered. Third, a language model and collaborative filtering are used to select the documents. At this time, the language model is used to calculate the similarity between the received report and the discovered documents, and collaborative filtering is used to reflect the commander's document reading history. Finally, sentences containing each named entity are selected from the documents and sorted. The experiment was carried out using academic papers since their characteristics are similar to military documents, and the validity of the proposed method was verified.

• Proceedings of the Korea Society of Information Technology Applications Conference
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• 2002.06a
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• pp.85-86
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• 2002

• Journal of Chest Surgery
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• v.3 no.1
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• pp.13-16
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• 1970

A case of bronchogenic cyst of the posterior mediastinum in a boy of 5 years of age was encountered at Seoul University Hospital. Scarcity of case reports in Korea and Japan suggests that bronchogenic cyst is a relatively rare entity in the Far East.

• Proceedings of the KAIS Fall Conference
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• 2002.05a
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• pp.102-105
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• 2002

디지털 콘텐츠의 다양화와 인터넷 환경의 확산으로 인하여 디지털 유통 구조가 복잡해지면서 기존의 오프라인 형태에서 제공하는 방법으로는 새로운 유통 구조를 보호하기 힘들기 때문에 권리의 상호 침해를 방지할 수 있는 유통 구조 모델을 제시하고 이 모델에 적용할 수 있는 프로토콜 체계를 수려하여야 한다. 본 논문에서는 인터넷 환경에서 디지털 콘텐츠의 유통에 관여하는 유통 주체(Entity)들의 권리를 보장할 수 있는 메타데이터를 분류하였다.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2003.11a
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• pp.135-138
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• 2003

This paper considers a verification problem on EJB(Enterprise JavaBeans). We select SPIN as a automatic verification tool and consider an instance management specification of CMP(Container Managed-Persistence) entity bean. By showing the verification procedure, we can conclude that SPH can be used to verify EJB systems.

• Journal of Chest Surgery
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• v.11 no.2
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• pp.181-184
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• 1978

A case of idiopathic dilatation of Pulmonary artery with calcification is presented. The idiopathic dilatation of pulmonary artery has been recognized as a clinical entity since 1923, when Wessler and Jaches described the first case. Recently we experienced one case of Idiopathic Dilatation of Pulmonary artery with calcification which was very rare, and corrected with surgical treatment successfully.

• 한국어정보학회:학술대회논문집
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• 2017.10a
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• pp.338-339
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• 2017

본 논문은 개체명 인식을 위해 CRF 모델을 이용해 분류를 수행했다. 개체명 후보를 개체명으로 식별에서 중의성 문제가 필요하다. 본 논문에서는 이러한 중의성 문제 해결을 위해 학습 셋으로부터 패턴과 형태적 특성을 고려해 개체명 후보를 최대로 선택하고 선택된 개체명 후보의 중의성과 정확도를 높이기 위해 주변의 문맥 자질과 분별 확률 모델인 CRF를 이용해 중의성 문제를 해결한다.