• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.179-188
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• 2021

The purpose of this study is to examine the level of aggressive tax planning (ATP) among companies listed in the Access, Certainty, Efficiency (ACE) Market of Bursa Malaysia. On top of that, this study also investigates the relationship between company characteristics, ethnicity, and ATP. This study uses a balanced pooled sample of 105 firm years-observations for the period from 2014 to 2018. These samples were selected to provide new insight into this market and to explore the attitude of small firms toward ATP in Malaysia. The data was retrieved from DataStream and the downloaded annual reports. The finding shows that profitability and financial distress have a significant relationship with ATP. Other variables including size, capital intensity, inventory intensity, leverage, and ethnicity, were not determinants of ATP. The result in this study may assist the reader in understanding the nature of companies in the ACE market, particularly on its behavior toward tax planning. A strict requirement is needed to be adopted in the sample selection process, thus limiting the sample size. Further, since the previous study focused on large companies, the discussion of this paper will provide new insight into the nature of tax planning within the small- and medium-sized companies in Malaysia.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2019.05a
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• pp.594-596
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• 2019

In this paper, we propose an indoor logistic tracking system that identifies the location and inventory of the logistics in the room based on fingerprints. Through this, we constructed the actual infrastructure of the logistics center and designed and implemented the logistics management system. The proposed system collects the signal strength through the location terminal and generates the signal map to locate the goods. The location terminal is composed of a UHF RFID reader and a wireless LAN card, reads the peripheral RFID signal and the signal of the wireless AP, and transmits it to the web server. This allows the user to communicate with the server through the smartphone app and get information and location of nearby items.

• Journal of Digital Convergence
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• v.11 no.4
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• pp.221-227
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• 2013

RFID is an automatic identification technology that can control a range of information via IC chips and radio communication. Also known as electronic tags, smart tags or electronic labels, RFID technology enables embedding the overall process from production to sales in an ultra-small IC chip and tracking down such information using radio frequencies. Currently, RFID-based application and development is in progress in such fields as health care, national defense, logistics and security. RFID structure consists of a reader that reads tag information, a tag that provides information and the database that manages data. Yet, the wireless section between the reader and the tag is vulnerable to security issues. To sort out the vulnerability, studies on security protocols have been conducted actively. However, due to difficulties in implementation, most suggestions are concerned with theorem proving, which is prone to vulnerability found by other investigators later on, ending up in many troubles with applicability in practice. To experimentally test the security of the protocol proposed here, the formal verification tool, CasperFDR was used. To sum up, the proposed protocol was found to be secure against diverse attacks. That is, the proposed protocol meets the safety standard against new types of attacks and ensures security when applied to real tags in the future.

• Journal of KIISE:Databases
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• v.35 no.5
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• pp.432-446
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• 2008

Queries for tracing tag locations are among the most challenging requirements in RFID based applications, including automated manufacturing, inventory tracking and supply chain management. For efficient query processing, a previous study proposed the index scheme for storing tag objects, based on the moving object index, in 3-dimensional domain with the axes being the tag identifier, the reader identifier, and the time. In a different way of a moving object index, the ranges of coordinates for each domain are quite different so that the distribution of query regions is skewed to the reader identifier domain. Previous indexes for tags, however, do not consider the skewed distribution for query regions. This results in producing many overlaps between index nodes and query regions and then causes the problem of traversing many index nodes. To solve this problem, we propose a new disproportional insertion and split policy of the index for RFID tags which is based on the R*-tree. For efficient insertion of tag data, our method derives the weighted margin for each node by using weights of each axis and margin of nodes. Based the weighted margin, we can choose the subtree and the split method in order to insert tag data with the minimum cost. Proposed insertion method also reduces the cost of region query by reducing overlapped area of query region and MBRs. Our experiments show that the index based on the proposed insertion and split method considerably improves the performance of queries than the index based on the previous methods.

• Korean Security Journal
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• no.4
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• pp.343-363
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• 2001

Chapter 1 is the introduction part. With the development of modem science and technology, the world has experienced serious disaster. Each occurrence of such disaster has reminded the people all over the world of the importance of coping with the disaster and therefore all the countries have set up the disaster administration system to handle their disasters in efficient way. The principal purpose of this research is to establish ways and means needed to improve the disaster management system in Korea. Chapter 2 introduces the reader to a disaster management theory Chapter 3 dealt with the problems on the disaster administration system, under which the first and second section mention the points at issue in the system of law and administration of our country, respectively, Chapter 4 dealt with the plan to improve the disaster adminstration system under which the first section describes its basic direction while the second section describes the clarification of the role share of the central government and local autonomous body, beefing up the functions of disaster administration of the central government and local autonomous body. establishment of disaster prevention system, activation of support program against disaster, raising the professional personnels, extending the disaster prevention facilities, etc. Chapter 5, the conclusion, describes the difficulties in coping with the disaster under the existing disaster administration system. Therefore, the entire fundamental of disaster administration is in need such as distinct roles of the central government and local autonomous body, improving the systems of law and administration, education and training, and guidance and superintendence, etc. In addition, the control function of the concerned authorities must be reinforced to perform the disaster administration system smoothly while establishing 24 hour emergency system. Also, the financial support from the central government and technical study on the disaster administration should be done continuously on long-term basis.

• Journal of Korean Library and Information Science Society
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• v.24
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• pp.243-274
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• 1996

The purpose of this study is to investigate the necessity, selection, organization and management of Must Books List in middle schools. A great book can change a person's life and future. Especially, reading in the juvenile period is important because of their intellectual curiosity and sensitivity. The results of the study were as follows: 1. The necessity of Must Books can be considered in two perspectives : One is the cultivation of emotion and sense of value and the other is the development of information abilities. 2. The general criteria for the selection of Must Books are whether a book is su n.0, pportive of learning activities, of extracurricular activities, and of activities for school festivals. And whether a book is contributing to the building of good characters of students or not should be considered, too. 3. The special attention should be given to such matters as the organizational and distributional ratio among subjects of the Must Books, the degree of difficulties, the ratio of books for both male and female students, the ratio of foreign books to domestics, the possibilities of further reading and the bibliographical matters. 4. The points to be duly considered for the management of Must Books List are the educational considerations, clearness of objectives, the elimination of commercialism and authoritarianism in the book selection. The Must Books List should be managed autonomously, depending on the characteristics of each school and be updated annually. However, the most important thing is that the teacher should be a good reader himself. 5. It is better to include short stories than the long one in the Must Book List. Students should be guided to read explanatory text first and then to move to the original text. And they should be exposed to books in various subjects and not to be too dependent on the Must Books List. They should be able to develop the problem solving ability through the reading of the Must Books. 6. Finally, the Must Books selection committee should be composed of both teacher librarian and subject teachers. It is desirable that books for the cultivation of emotion, for the establishment of sense of value, and for the development of information ability should be selected by consulting the various reading lists compiled by the Ministry of Education, the Board of Local Education and other authorities concerned.

• Journal of the Korean Society for information Management
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• v.37 no.2
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• pp.225-249
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• 2020

The purpose of this study is to identify and systematize various facet elements required by users in fiction search situations from book tags to improve the fiction search environment. Based on the Ranganathan's PMEST formula, the basic facet system of the fiction was defined as 1) the personality that forms the fiction material, 2) the content and external characteristics that compose the fiction, 3) the reader interaction with books, 4) spatial information related to fiction and reading activities, and 5) time information related to fiction and reading activities. Out of approximately 310,000 tags assigned to 7,174 fiction, 3,730 core tags were selected and content-analyzed. As a result, various attributes were systematized around the top 25 categories of the fiction facets. The results of this study can be applied to facet navigation of OPAC and fiction DB in the future.

• Journal of the Korea Society of Computer and Information
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• v.12 no.6
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• pp.297-306
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• 2007

Bar-code based airway logistics systems have many problems like freight loss and data management error due to semiskilled air-cargo process and individual information system. To solve these problems, this paper analyzed how to process an air-cargo practically and designed and implemented the RFID-based airway logistics system. This system has an information service system which manages data from RFID systems in realtime and provides a communication interface for data sharing. And, this system precesses data queries from capture applications and access applications to provide various services to users such as the freight track and trace service. Also, this system includes a H/H reader agent to integrate existing bar-cord systems. It allows us to realize automation and information-oriented air-cargo process and achieve improvement of air-cargo services with reduction of freight loss and management error.

• The Journal of Korean Institute of Electromagnetic Engineering and Science
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• v.18 no.8
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• pp.954-963
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• 2007

As RFID systems are applied to various fields and applications such as supply chain management, asset management, location based applications etc. the requirements becomes diverse. For example, Much higher performance, TCP/IP protocol stack are required in some applications. However, low end processors based systems such as 8051 processor can not meet such requirements due to their low processing capacity and limited size of memory. In this paper a UHF band RFID system which meets the EPC Class-1 Generation-2 specification with ARM920T-based processor is implemented and tested.

• Journal of Digital Convergence
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• v.12 no.5
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• pp.451-458
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• 2014

The purpose of this paper is to examine website information as well as promotional texts comparing source texts of Korean with translated versions of English, and drew characteristics of tourism texts from a discourse and communicative perspective. This study shows that the website or promotional texts is the first source of information in tourism, which is most referred to by the in-bound tourists, and the information given by the official homepage is most trustful content of Korean tourism. With comparison of source text of Korean with the translated English version, this paper shows that Korean source texts have a tendency to prefer the longer explication and more detailed information on the scenic spots and attractions than the English translations. When it is translated into English, the translated version does not follow the literal way of translation, and is segmented for reader's understanding and adapted following the target language's communicative conventions and the target culture. Consequently, this study supports the adaption in tourism promotional English translation, and ensures that the communicative constraints of tourism, that is, politeness and Grician maxims are preserved even in the written form of communication, translation.