• Title/Summary/Keyword: Information transparency

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Marine Environmental and Phytoplankton Monitoring in Wando Coastal Waters in August during the Period of 2009-2010 (2009-2010년 8월 완도근해 해역의 해양환경 및 식물플랑크톤 모니터링)

  • Cho, Eun-Seob;Youn, Seok-Hyun
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.18 no.2
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    • pp.95-100
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    • 2012
  • This study was determined to analysis marine environmental and phytoplankton monitoring in Wando coastal waters in August during the period of 2009-2010 and provided the basic environmental data against Southwest Sea of Korea. In August, 2009, the distribution of water temperature and salinity showed an unique characteristics for all of stations, which was associated with a long duration of rainfall after July, 2009 and a lack of sunshine. In the lower of August, 2010, the stratification of water temperature and salinity was shown, which was caused by an intensive sunshine after the middle of August, 2010. Gangjin Bay and Gogeundo waters showed a highly different water temperature and transparency. It is thought that two regions have a distinct water mass and characteristics. In dissolved oxygen and oxygen saturation were higher according to higher water depth regardless of stations. In August, 2009, different dominant species occurred that Gangjin Bay showed a higher cell density of diatom, but Gonyaulax polygramma played an important role in dominant species in Gogeundo waters. It is associated with the introduction red tide water of G. polygramma occurring to southern coastal water in August, 2009. In August, 2010, diatom was extremely higher cell density compared with that of dinoflagellate that regarded as adaptive microrganism against higher quantity of suspended solid in Wando waters. Although Wando has a record of Cochlodinium red tide, this species may be difficult to grow and persist. Dominant species, diatom, play an important role in food organism for shellfish and forming a ecological lineage.

Calculating the Audit Fee Based on the Estimated Cost (예정원가계산에 의한 감사보수 산정)

  • Mun, Tae-Hyoung
    • 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.

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Analysis of Reform Model to Records Management System in Public Institution -from Reform to Records Management System in 2006- (행정기관의 기록관리시스템 개선모델 분석 -2006년 기록관리시스템 혁신을 중심으로-)

  • Kwag, Jeong
    • The Korean Journal of Archival Studies
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    • no.14
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    • pp.153-190
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    • 2006
  • Externally, business environment in public institution has being changed as government business reference model(BRM) appeared and business management systems for transparency of a policy decision process are introduced. After Records Automation System started its operation, dissatisfaction grows because of inadequacy in system function and the problems about authenticity of electronic records. With these backgrounds, National Archives and Records Service had carried out 'Information Strategy Planning for Reform to Records Management System' for 5 months from September, 2005. As result, this project reengineers current records management processes and presents the world-class system model. After Records and Archives Management Act was made, the records management in public institution has propelled the concept that paper records are handled by means of the electric data management. In this reformed model, however, we concentrates on the electric records, which have gradually replaced the paper records and investigate on the management methodology considering attributes of electric records. According to this new paradigm, the electric records management raises a new issue in the records management territory. As the major contents of the models connecting with electric records management were analyzed and their significance and bounds were closely reviewed, the aim of this paper is the understanding of the future bearings of the management system. Before the analysis of the reformed models, issues in new business environments and their records management were reviewed. The government's BRM and Business management system prepared the general basis that can manage government's whole results on the online and classify them according to its function. In this points, the model is innovative. However considering the records management, problems such as division into Records Classification, definitions and capturing methods of records management objects, limitations of Records Automation System and so on was identified. For solving these problems, the reformed models that has a records classification system based on the business classification, extended electronic records filing system, added functions for strengthening electric records management and so on was proposed. As regards dramatically improving the role of records center in public institution, searching for the basic management methodology of the records management object from various agency and introducing the detail design to keep documents' authenticity, this model forms the basis of the electric records management system. In spite of these innovations, however, the proposed system for real electric records management era is still in its beginning. In near feature, when the studies is concentrated upon the progress of qualified classifications, records capturing plans for foreign records structures such like administration information system, the further study of the previous preservation technology, the developed prospective of electric records management system will be very bright.

A Study on Development of Education Program Using Presidential Archives for the Free Learning Semester (자유학기제에 적용가능한 대통령기록물 활용 교육프로그램 개발)

  • Song, Na-Ra;Lee, Sung Min;Kim, Yong;Oh, Hyo-Jung
    • The Korean Journal of Archival Studies
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    • no.51
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    • pp.89-132
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    • 2017
  • The presidential records reflect the era of the times, and it has valuable evidence to support the administrative transparency and accountability of government operations. People's interest in the presidential records increased in response to its recent leak. The presidential archives were moved to Sejong in line with its desire to provide public-friendly services. This study will help users access the archives and utilize archiving information. The Ministry of Education introduced the free learning semester, which all middle schools have began conducting since 2016. The free learning semester provides an environment where education can be provided by external organizations. As middle school students are still unfamiliar with archives, the free learning semester provides a good environment for accessing archives and records. Although it serves as an opportunity to publicize archives, existing related studies are insufficient. This study aims to develop the free learning semester program using the presidential archives and records for middle school students during the free learning semester based on the analysis of the domestic and foreign archives education program. This study shows a development of the education program using presidential archives and records through literature research, domestic and foreign case analysis, and expert interview. First, through literature research, this research understood the definition of the free learning semester as well as its types. In addition, this research identified the four types of the free learning semester education program that can be linked to the presidential archives. Second, through website analysis and the information disclosure system, this research investigated domestic and foreign cases of the education program. A total of 46 education programs of institutions were analyzed, focusing on student-led education programs in the foreign archives as well as the education programs of the free learning semester in domestic libraries and archives. Third, based on these results, This study proposed four types of free learning semester education programs using the presidential archives and records, and provided concrete examples.

A Study on Image Copyright Archive Model for Museums (미술관 이미지저작권 아카이브 모델 연구)

  • Nam, Hyun Woo;Jeong, Seong In
    • Korea Science and Art Forum
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    • v.23
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    • pp.111-122
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    • 2016
  • The purpose of this multi-disciplinary convergent study is to establish Image Copyright Archive Model for Museums to protect image copyright and vitalize the use of images out of necessity of research and development on copyright services over the life cycle of art contents created by the museums and out of the necessity to vitalize distribution market of image copyright contents in creative industry and to formulate management system of copyright services. This study made various suggestions for enhancement of transparency and efficiency of art contents ecosystem through vitalization of use and recycling of image copyright materials by proposing standard system for calculation, distribution, settlement and monitoring of copyright royalty of 1,000 domestic museums, galleries and exhibit halls. First, this study proposed contents and structure design of image copyright archive model and, by proposing art contents distribution service platform for prototype simulation, execution simulation and model operation simulation, established art contents copyright royalty process model. As billing system and technological development for image contents are still in incipient stage, this study used the existing contents billing framework as basic model for the development of billing technology for distribution of museum collections and artworks and automatic division and calculation engine for copyright royalty. Ultimately, study suggested image copyright archive model which can be used by artists, curators and distributors. In business strategy, study suggested niche market penetration of museum image copyright archive model. In sales expansion strategy, study established a business model in which effective process of image transaction can be conducted in the form of B2B, B2G, B2C and C2B through flexible connection of museum archive system and controllable management of image copyright materials can be possible. This study is expected to minimize disputes between copyright holder of artwork images and their owners and enhance manageability of copyrighted artworks through prevention of such disputes and provision of information on distribution and utilization of art contents (of collections and new creations) owned by the museums. In addition, by providing a guideline for archives of collections of museums and new creations, this study is expected to increase registration of image copyright and to make various convergent businesses possible such as billing, division and settlement of copyright royalty for image copyright distribution service.

A Study on the Types of Dispute and its Solution through the Analysis on the Disputes Case of Franchise (프랜차이즈 분쟁사례 분석을 통한 분쟁의 유형과 해결에 관한 연구)

  • Kim, Kyu Won;Lee, Jae Han;Lim, Hyun Cheol
    • The Korean Journal of Franchise Management
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    • v.2 no.1
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    • pp.173-199
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    • 2011
  • A franchisee has to depend on the overall system, such as knowhow and management support, from a franchisor in the franchise system and the two parties do not start with the same position in economic or information power because the franchisor controls or supports through selling or management styles. For this, unfair trades the franchisor's over controlling and limiting the franchisee might occur and other side effects by the people who give the franchisee scam trades has negatively influenced on the development of franchise industry and national economy. So, the purpose of this study is preventing unfair trade for the franchisee from understanding the causes and problems of dispute between the franchisor and the franchisee focused on the dispute cases submitted the Korea Fair Trade Mediation Agency and seeking ways to secure the transparency of recruitment process and justice of franchise management process. The results of the case analysis are followed; first, affiliation contracts should run on the franchisor's exact public information statement and the surely understanding of the franchisee. Secondly, the franchisor needs to use their past experiences and investigated data for recruiting franchisees. Thirdly, in the case of making a contract with the franchisee, the franchisor has to make sure the business area by checking it with franchisee in person. Fourthly, the contracts are important in affiliation contracts, so enacting the possibility of disputes makes the disputes decreased. Fifthly, lots of investigation and interests are needed for protecting rights and interests between the franchisor and franchisee and preventing the disputes by catching the cause and more practical solutions of the disputes from the government.

Measuring the Public Service Quality Using Process Mining: Focusing on N City's Building Licensing Complaint Service (프로세스 마이닝을 이용한 공공서비스의 품질 측정: N시의 건축 인허가 민원 서비스를 중심으로)

  • Lee, Jung Seung
    • Journal of Intelligence and Information Systems
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    • v.25 no.4
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    • pp.35-52
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    • 2019
  • As public services are provided in various forms, including e-government, the level of public demand for public service quality is increasing. Although continuous measurement and improvement of the quality of public services is needed to improve the quality of public services, traditional surveys are costly and time-consuming and have limitations. Therefore, there is a need for an analytical technique that can measure the quality of public services quickly and accurately at any time based on the data generated from public services. In this study, we analyzed the quality of public services based on data using process mining techniques for civil licensing services in N city. It is because the N city's building license complaint service can secure data necessary for analysis and can be spread to other institutions through public service quality management. This study conducted process mining on a total of 3678 building license complaint services in N city for two years from January 2014, and identified process maps and departments with high frequency and long processing time. According to the analysis results, there was a case where a department was crowded or relatively few at a certain point in time. In addition, there was a reasonable doubt that the increase in the number of complaints would increase the time required to complete the complaints. According to the analysis results, the time required to complete the complaint was varied from the same day to a year and 146 days. The cumulative frequency of the top four departments of the Sewage Treatment Division, the Waterworks Division, the Urban Design Division, and the Green Growth Division exceeded 50% and the cumulative frequency of the top nine departments exceeded 70%. Higher departments were limited and there was a great deal of unbalanced load among departments. Most complaint services have a variety of different patterns of processes. Research shows that the number of 'complementary' decisions has the greatest impact on the length of a complaint. This is interpreted as a lengthy period until the completion of the entire complaint is required because the 'complement' decision requires a physical period in which the complainant supplements and submits the documents again. In order to solve these problems, it is possible to drastically reduce the overall processing time of the complaints by preparing thoroughly before the filing of the complaints or in the preparation of the complaints, or the 'complementary' decision of other complaints. By clarifying and disclosing the cause and solution of one of the important data in the system, it helps the complainant to prepare in advance and convinces that the documents prepared by the public information will be passed. The transparency of complaints can be sufficiently predictable. Documents prepared by pre-disclosed information are likely to be processed without problems, which not only shortens the processing period but also improves work efficiency by eliminating the need for renegotiation or multiple tasks from the point of view of the processor. The results of this study can be used to find departments with high burdens of civil complaints at certain points of time and to flexibly manage the workforce allocation between departments. In addition, as a result of analyzing the pattern of the departments participating in the consultation by the characteristics of the complaints, it is possible to use it for automation or recommendation when requesting the consultation department. In addition, by using various data generated during the complaint process and using machine learning techniques, the pattern of the complaint process can be found. It can be used for automation / intelligence of civil complaint processing by making this algorithm and applying it to the system. This study is expected to be used to suggest future public service quality improvement through process mining analysis on civil service.

A Study on the Application of Outlier Analysis for Fraud Detection: Focused on Transactions of Auction Exception Agricultural Products (부정 탐지를 위한 이상치 분석 활용방안 연구 : 농수산 상장예외품목 거래를 대상으로)

  • Kim, Dongsung;Kim, Kitae;Kim, Jongwoo;Park, Steve
    • Journal of Intelligence and Information Systems
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    • v.20 no.3
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    • pp.93-108
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    • 2014
  • To support business decision making, interests and efforts to analyze and use transaction data in different perspectives are increasing. Such efforts are not only limited to customer management or marketing, but also used for monitoring and detecting fraud transactions. Fraud transactions are evolving into various patterns by taking advantage of information technology. To reflect the evolution of fraud transactions, there are many efforts on fraud detection methods and advanced application systems in order to improve the accuracy and ease of fraud detection. As a case of fraud detection, this study aims to provide effective fraud detection methods for auction exception agricultural products in the largest Korean agricultural wholesale market. Auction exception products policy exists to complement auction-based trades in agricultural wholesale market. That is, most trades on agricultural products are performed by auction; however, specific products are assigned as auction exception products when total volumes of products are relatively small, the number of wholesalers is small, or there are difficulties for wholesalers to purchase the products. However, auction exception products policy makes several problems on fairness and transparency of transaction, which requires help of fraud detection. In this study, to generate fraud detection rules, real huge agricultural products trade transaction data from 2008 to 2010 in the market are analyzed, which increase more than 1 million transactions and 1 billion US dollar in transaction volume. Agricultural transaction data has unique characteristics such as frequent changes in supply volumes and turbulent time-dependent changes in price. Since this was the first trial to identify fraud transactions in this domain, there was no training data set for supervised learning. So, fraud detection rules are generated using outlier detection approach. We assume that outlier transactions have more possibility of fraud transactions than normal transactions. The outlier transactions are identified to compare daily average unit price, weekly average unit price, and quarterly average unit price of product items. Also quarterly averages unit price of product items of the specific wholesalers are used to identify outlier transactions. The reliability of generated fraud detection rules are confirmed by domain experts. To determine whether a transaction is fraudulent or not, normal distribution and normalized Z-value concept are applied. That is, a unit price of a transaction is transformed to Z-value to calculate the occurrence probability when we approximate the distribution of unit prices to normal distribution. The modified Z-value of the unit price in the transaction is used rather than using the original Z-value of it. The reason is that in the case of auction exception agricultural products, Z-values are influenced by outlier fraud transactions themselves because the number of wholesalers is small. The modified Z-values are called Self-Eliminated Z-scores because they are calculated excluding the unit price of the specific transaction which is subject to check whether it is fraud transaction or not. To show the usefulness of the proposed approach, a prototype of fraud transaction detection system is developed using Delphi. The system consists of five main menus and related submenus. First functionalities of the system is to import transaction databases. Next important functions are to set up fraud detection parameters. By changing fraud detection parameters, system users can control the number of potential fraud transactions. Execution functions provide fraud detection results which are found based on fraud detection parameters. The potential fraud transactions can be viewed on screen or exported as files. The study is an initial trial to identify fraud transactions in Auction Exception Agricultural Products. There are still many remained research topics of the issue. First, the scope of analysis data was limited due to the availability of data. It is necessary to include more data on transactions, wholesalers, and producers to detect fraud transactions more accurately. Next, we need to extend the scope of fraud transaction detection to fishery products. Also there are many possibilities to apply different data mining techniques for fraud detection. For example, time series approach is a potential technique to apply the problem. Even though outlier transactions are detected based on unit prices of transactions, however it is possible to derive fraud detection rules based on transaction volumes.

The Limnological Survey of Major Lakes in Korea (4): Lake Juam (국내 주요 호수의 육수학적 조사(4) : 주암호)

  • Kim, Bom-Chul;Heo, Woo-Myung;Lim, Byung-Jin;Hwang, Gil-Son;Choi, Kwang-Soon;Choi, Jong-Soo;Park, Ju-Hyun
    • Korean Journal of Ecology and Environment
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    • v.34 no.1 s.93
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    • pp.30-44
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    • 2001
  • In this study limnological characteristics of Lake Juam was surveyed from June 1993 to May 1994 in order to provides important information regarding water resources. Secchi disc transparency, epilimnetic chlorophyll a (chi-a), total nitrogen (TN), total phosphorus (TP) concentration and primary productivity were in the range of $2.0{\sim}4.5\;m$, $0.9{\sim}13.6\;mgChl/m^3$, 0.78$\{sim}$2.32 mgN/l, $11{\sim}56\;mgP/m^3$, $270{\sim}2.160\;mgCm^{-2}\;day^{-1}$, respectively. On the basis of TP, Chl-a and Secchi disc depth, the trophic state of Lake Juam can be classied as mesotrophic lake. The phosphorus inputs from non-point sources are concentrated in heavy rain episodes during the monsoon season. As a result, phosphorus concentration are higher in summer than in winter. TP loading from the watershed were estimated to be $0.9\;gPm^{-2}yr^{-1}$, which correspond to a boundary of the critical loading ($1.0\;gPm^{-2}yr^{-1}$) for eutrophication. From the results of the algal assay, both phosphous and nitrogen act as limiting nutrients in algal growth. The seasonal succession of phytoplankton community structure in Lake Juam was similar to that observed in other temperate lakes. Diatoms (Asterionella formosa and Aulacoseira granulate var. angustissima)fujacofeira BraHuJafa uar. aHgusHrsiaia) weredominant in spring and winter, cyanobacteria) were dominant in warm season. The organic carbon, nitrogen and phosphorus content of lake sediment were $9.5{\sim}14.0\;mgC/g$, $1.01{\sim}1.82\;mgN/g$ and $0.51{\sim}0.65\;mgP/g$, respectively. The allochthonous organic carbon loading from the watershed and autochthonous organic carbon loading by primary production of phytoplankton were determined to be 1,122 tC/yr and 6,718 tC/yr, respectively. To prevent eutrophication of Lake Juam, nutrient management of watershed should be focus on reduction of fertilizer application, proper treatment of manure, and conservation of topsoil as well as point source.

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Perception of Local Community on Forest Partnership in Indonesia: Expectation and Challenges - A Case of Forest Partnership between Forest Management Unit and local community in Lombok - (인도네시아의 산림 파트너십에 대한 지역주민의 인식: 기대와 도전 - 롬복 산림 파트너십 사례를 중심으로 -)

  • Bae, Jae Soo
    • Journal of Korean Society of Forest Science
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    • v.105 no.3
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    • pp.366-376
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    • 2016
  • The "Forest Partnership" mechanism in Indonesia allows those with authority to manage forests, including Forest Management Units (KPH) and concession holders, to partner with local communities for forest management and profit sharing. The objective of this study is to identify the challenges that this new mechanism is facing and develop practical policy recommendations for its successful implementation. "Lombok Forest Partnership" is the first of its kind in Indonesia between Forest Management Unit (KPH) and a local community. The local community members participating in this partnership were surveyed for their expected outcomes, degree of their satisfaction about the process and profits sharing, as well as other factors affecting their participation. Respondents reported that they have obtained the information on Forest Partnership completely from KPH and NGO. Local peoples participated in Lombok Forest Partnership to improve their incomes, and recognized timber production as the most important income source with high possibility of success. However, timber production will require sizable initial capital investment for establishing nursery and other supporting activities, which cannot come from local communities lacking economic means. Thus, Forest Partnership would be difficult to succeed if KPH does not take the initiative to permit and promote local community to use special area and generate profits in their jurisdiction. KPH, in turn, can share the profits with local peoples. In this regard, KPH's leadership is the key factor in the success of Forest Partnership. However, KPH will need to cultivate their capacity to develop and implement income-generating business with local community. Although profit sharing ratio of timber and non-timber forest products among local community who participated in Lombok Forest Partnership was very high at 75%, and 90%, the level of satisfaction on profit sharing ratio was only average. The cooperative organized by the local community is also dealing with sensitive nature of allocating forest area internally among their members. Thus, keeping the principle of fairness, equity and transparency is the key for successful implementation of Forest Partnership mechanism. This first case of Forest Partnership can serve as a model for the future cases and provide the early lessons.