• Journal of the Korea Safety Management & Science
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• v.24 no.2
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• pp.25-32
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• 2022

The rate of industrial accident reduction is slowing down as the attention of the Ministry of Employment and Labor and related agencies on risk assessment systems decreased. this paper focuses on weakness of legal system for the risk assessment in recent years. A survey was conducted to identify the status and condition of the risk assessment system applying on small and medium-sized manufacturing companies. A set of questionnaires is designed to reflect various perspectives of the companies regarding the problems and solutions of the system. The results refer that differentiated instructions and support systems in response to the actual conditions of the companies are mandatory to reinforce the efficiency of risk assessment system.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.16 no.6
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• pp.1953-1972
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• 2022

The COVID-19 pandemic has resulted in a profound impact on large-scale gatherings throughout the world. Social distancing has become one of the most common measures to restrict the spread of the novel Coronavirus. Islamic pilgrimage attracts millions of pilgrims to Saudi Arabia annually. One of the mandatory rituals of pilgrimage is the symbolic stoning of the devil. Every pilgrim is required to perform this ritual within a specified time on three days of pilgrimage. This ritual is prone to congestion due to strict spatiotemporal requirements. We propose a pedestrian simulation model for implementing social distancing in the stoning ritual. An agent-based simulation is designed to analyze the impact of inter-queue and intra-queue spacing between adjacent pilgrims on the throughput and congestion during the stoning ritual. After analyzing several combinations of intra-queue and inter-queue spacings, we conclude that 25 queues with 1.5 meters of intra-queue spacing result in an optimal combination of throughput and congestion. The Ministry of Hajj in Saudi Arabia may benefit from these findings to manage and plan pilgrimage more effectively.

• Asia pacific journal of information systems
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• v.33 no.4
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• pp.1016-1035
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• 2023

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

• Steel and Composite Structures
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• v.52 no.5
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• pp.571-581
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• 2024

After a disaster like the catastrophic earthquake, the government have to use rapid assessment of the condition (or damage) of bridges, buildings and other infrastructures is mandatory for rapid feedbacks, rescue and post-event management. This work studies the tracking control problem of a class of strict-feedback nonlinear systems with input saturation nonlinearity. Under the framework of dynamic surface control design, RBF neural networks are introduced to approximate the unknown nonlinear dynamics. In order to address the impact of input saturation nonlinearity in the system, an auxiliary control system is constructed, and by introducing a class of first-order low-pass filters, the problems of large computation and computational explosion caused by repeated differentiation are effectively solved. In response to unknown parameters, corresponding adaptive updating control laws are designed. The goals of this paper are towards access to adequate, safe and affordable housing and basic services, promotion of inclusive and sustainable urbanization and participation, implementation of sustainable and disaster-resilient buildings, sustainable human settlement planning and manage. Simulation results of linear and nonlinear structures show that the proposed method is able to identify structural parameters and their changes due to damage and unknown excitations. Therefore, the goal is believed to achieved in the near future by the ongoing development of AI and control theory.

• International conference on construction engineering and project management
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• 2024.07a
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• pp.1129-1136
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• 2024

Official Development Assistance (ODA) is widely known as an essential source for socioeconomics of development of developing countries, especially in the infrastructure sector. Since 2023, the use of BIM is regarded as a mandatory task for public-funded projects including ODA projects in Vietnam. However, ODA projects require a coordination in project management and implementation between the lenders and the borrowers which are different in BIM standards and/or guidelines. This obviously causes barriers for the implementation of ODA projects. This study aims to deal with the problem by identifying key barriers for BIM implementation in Japan ODA projects in Vietnam. To serve the purpose, data from non-BIM ODA projects is firstly analysed to identify problems that can be handled by BIM. Next, problems obtained from BIM-applied projects were considered to identify needed aspects for BIM application in ODA projects in Vietnam. Finally, the incompatibility between Vietnam's BIM guidelines and related regulations is investigated to identify barriers to BIM implementation in ODA projects in Vietnam. Findings showed that the key barriers include problems related to BIM content, stages of applying BIM to project, BIM cost, BIM guidance documents, and the capability of executing agencies.

• Informatization Policy
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• v.30 no.2
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• pp.86-108
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• 2023

This study attempts to explain phenomenologically the shadow work that occurs among Kwangju·Jeonnam business support counselors as video consultation increases due to the counseling management systems used in business consulting for SMEs and digital transformation since COVID-19. Since digital shadow work is widespread, it has been considered basic and mandatory work, not recognized as shadow work itself, assuming that it is continuously used for a long time. We found that, in the case of the newly expanded video consulting systems, most of the users complain of burden and inconvenience and tend to choose face-to-face despite the time and cost savings associated with the former. These study results practically suggest that, in order to implement such digital systems successfully, a well-prepared system, an elaborate way of reducing the burden and inconvenience, and an adaptation period are considered critical as they can minimize the shadow work of users.

• The Korean Journal of Air & Space Law and Policy
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• v.33 no.1
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• pp.81-120
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• 2018

To promote the aviation safety reporting system that is operated to enhance aviation safety and to utilize related information, it should first be preceded by standards for non-punishment and data protection. It is because the purpose of collection and analysis of aviation safety related data through the aviation safety reporting system is to prevent recurrence of accidents by investigating their causes through collection and analysis of diverse types of information related to aviation safety. Both mandatory and voluntary reporting systems are in operation for aviation safety under the current Aviation Safety Act. It is said that they were introduced to survey causes for accidents and to prevent recurrences. In fact, however, it is hard to expect active implementation of the reporting system for aviation safety unless the reporters are firstly exempted from punishment. Therefore, the system should be improved so that it can satisfy its purpose and the purposes of data collection concerning aviation safety through examination of the purposes of the reporting system. One of the matters that needs to be considered to promote the reporting system should be the scope of aviation safety hindrances presupposed under the current institution. The voluntary aviation safety reporting system differs from the systems of ICAO or the key advanced countries, including the USA and the UK as it limits the target accidents subject to reporting to minor aviation safety hindrances only. That being said, improvements should be made by requiring mandatory reporting of aviation safety hindrances based on their severity while recognizing a greater variety of aviation safety concerns like international standards. Safety actions and sharing of information based on collection and analysis of diverse data related to aviation safety will greatly contribute to enhance aviation safety as the purposes of the reporting system are to explore causes for accidents and to prevent their recurrences. What is most important in this regard is strict data protection and non-punishment principles; compliance with them should be secured. We can hardly expect the successful operation of the system unless the reporter is exempted from punishment and the relevant data is protected as promotion of voluntary reporting is an essential factor for enhancing the safety culture. Otherwise, the current system may induce hiding of relevant facts or data to evade punishment. It is true that the regulation for enhancing safety tends to have limitations or blind spots; nevertheless, it should still be enforced strictly and completely. Technological progresses and mistakes of operators appear in different forms based on individual cases. The consequential damages may amount to a truly severe level. Therefore, we have studied and suggested to the methods of activiation and amendments on the aviation safety reporting system, which is referred for one of the proactive safety management systems. The proposed improvement of the reporting system and introduction of non-punishment for collection of aviation safety data for deploying a preemptive prevention system would serve as the backbone for enhancing aviation safety in Korea.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.23 no.3
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• pp.243-249
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• 2013

Objectives: This study assessed the status of domestic industrial hygiene laboratories using data from on-site investigation for revision of quality control systems in 2012-2013. Methods: The target laboratories were 60 industrial hygiene laboratories chosen by random selection and nationwide distribution which had participated in on-site investigations for revision of quality control systems from March 2012 to August 2013. The investigation was performed on-site following standard quality control procedures. The score between each group was compared using Mann-Whitney and Kruskal-Wallis tests, and the correlation between analytical career, sex, academic major of analyst and score of analytical performance was expressed as Spearman's rank correlation coefficient. Results: The assessment revealed that the items to be improved, in sequence, were effort at staff training (score 65.5), ability to calculate data (score 73.4), establishment of internal quality control guidelines (score 75.7), laboratory facilities (score 77.1), degree of understanding and skill at gas chromatography (score 77.1). Analysis performance showed a positive correlation with career of analyst (r=0.56, p<0.01). Conclusions: The practice of on-site investigation for quality control systems showed the current status of industrial hygiene laboratories in the first trial. There were many laboratories which needed improvement and development of analytical systems. This assessment can provide information for the systematic operation and improvement of facilities at each laboratory. Further practice of this investigation will lead to a proficiency testing and accreditation system for autonomous quality control as is the practice in many countries, rather than mandatory practice by legal regulation.

• Journal of the Korean Institute of Intelligent Systems
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• v.24 no.4
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• pp.443-449
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• 2014

Preferences of users on movies are observables of various factors that are related with user attributes and movie features. For movie recommendation, analysis methods for relation among users, movies, and preference patterns are mandatory. As a relational analysis tool, we focus on the Infinite Relational Model (IRM) which was introduced as a tool for multiple concept search. We show that IRM-based co-clustering on preference patterns and movie descriptors can be used as the first tool for movie recommender methods, especially content-based filtering approaches. By introducing a set of well-defined tag sets for movies and doing three-way co-clustering on a movie-rating matrix and a movie-tag matrix, we discovered various explainable relations among users and movies. We suggest various usages of IRM-based co-clustering, espcially, for incremental and dynamic recommender systems.

• Journal of the Korean Society for Aeronautical & Space Sciences
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• v.45 no.6
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• pp.508-516
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• 2017

The M&S (Model and Simulation) has been increasingly used in the wide area of applications and the official certification or accreditation of the M&S are becoming a mandatory requirement to prevent the risks and mishaps caused by the usage of inadequate M&Ss or by misuses of the M&S. This paper threats the VV&A (Verification, Validation, and Accreditation) for the M&S used in the development of the aerospace systems, where most M&S used in the development are derived from the physical laws and the final validation data are typically obtained through a series of flight tests after the prototype production. Considering these unique features, the paper proposes the M&S life-cycle model and development paradigm suitable for the aerospace-system development and accesses the proposed ones by comparative investigation on the relevant regulations and related literatures.