• Journal of Digital Convergence
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• v.12 no.10
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• pp.179-189
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• 2014

Unlisted stocks, each country applies a systematic evaluation of the proposed regulations and how the objectivity and reliability of the valuation is trying to improve. In the case of Korea, the law relating to the assessment of unlisted stocks of a representative and 'Inheritance and Gift Tax Law' and the majority of the information in accordance with this law is. IFRS to the valuation of securities at fair value, such as unlisted stocks, but with the exception that non-marketable securities, the acquisition cost can be replaced by a well-known professional organizations calculation of the amount of stocks that the rules are followed. Therefore, in this study, together with the other examples given statutory valuation theory or technique has been referred to various valuation models in practice. It is significant to provide data that can be used to present a variety of methods for the valuation of unlisted shares and enable rationalization study. But the limitations of this study, the implication is obtained through a single enterprise, the research will continue to be applied to the case study and plan the future by the various sectors of the corporate scale.

• Journal of the Korean Solar Energy Society
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• v.33 no.5
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• pp.51-59
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• 2013

It is usual to evaluate the performance of the cool roof by measuring in-site rooftop temperature using thermal infra-red camera. The principal advantage of rooftop thermal infrared image acquired in oblique vantage point of super high-rise building as a remote sensor is to provide, in a cost-effective manner, area-wide information required for a scattered rooftop target with different colors, utilizing wide view angle and multi-temporal data coverage. This research idea was formulated by incorporating the concept of traditional remote sensing into rooftop temperature monitoring. Correlations between infrared image of super high-rise building and in-situ data were investigated to compare rooftop surface temperature for a total of four different rooftop locations. The results of the correlations analyses indicate that the rooftop surface temperature by the infrared images of super high-rise building alone could be explained yielding $R^2$ values of 0.951. The visible permanent record of the oblique thermal infra-red image was quite useful in better understanding the nature and extent of rooftop color that occurs in sampling points. This thermal infrared image acquired in oblique vantage point of super high-rise made it possible to identify area wide patterns of rooftop temperature change subject to many different colors, which cannot be acquired by traditional in-site field sampling. The infrared image of super high-rise building breaks down the usual concept of field sampling established as a conventional cool roof performance evaluation technique.

• Journal of the Semiconductor & Display Technology
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• v.10 no.3
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• pp.1-6
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• 2011

In this paper, the IC(Integrated Circuit) for multi-channel synchronous communication was designed by using FPGA and VHDL language. The existing chips for synchronous communication that has been used commercially are composed for one to two channels. Therefore, when communication system with three channels or more is made, the cost becomes high and it becomes complicated for communication system to be realized and also has very little buffer, load that is placed into Microprocessor increases heavily in case of high speed communication or transmission of high-capacity data. The designed IC was improved the function and performance of communication system and reduced costs by designing 8 synchronous communication channels with only one IC, and it has the size of transmitter/receiver buffer with 1024 bytes respectively and consequently high speed communication became possible. It was designed with a communication signal of a form various encoding. To detect errors of communications, the CRC-ITU-T logic and channel MUX logic was designed with hardware logics so that the malfunction can be prevented and errors can be detected more easily and input/output port regarding each communication channel can be used flexibly and consequently the reliability of system was improved. In order to show the performance of designed IC, the test was conducted successfully in Quartus simulation and experiment and the excellence was compared with the 85C3016VSC of ZILOG company that are used widely as chips for synchronous communication.

• Journal of the Korea Society of Computer and Information
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• v.15 no.5
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• pp.125-132
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• 2010

Decision problem called an optimal release policies, after testing a software system in development phase and transfer it to the user, is studied. The applied model of release time exploited infinite non-homogeneous Poisson process. This infinite non-homogeneous Poisson process is a model which reflects the possibility of introducing new faults when correcting or modifying the software. The failure life-cycle distribution used exponential and non-exponential family which has various intensity. Thus, software release policies which minimize a total average software cost of development and maintenance under the constraint of satisfying a software reliability requirement becomes an optimal release policies. In a numerical example, after trend test applied and estimated the parameters using maximum likelihood estimation of inter-failure time data, estimated software optimal release time.

• Journal of the Korea Society of Computer and Information
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• v.15 no.6
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• pp.65-72
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• 2010

In ad-hoc network, the technique to efficiently consume the limited amounts of energy is an important issue since the wireless terminal node is operated on batteries as their energy resource. In order to extend the system lifetime, through a balanced energy consumption, we must delay the situation in which a particular terminal node's energy is depleted and results in system disconnection. Also, the link, which has low reliability due to the mobility of the node, should be avoided considering the key element when setting up the route. The proposed CMLR method in this paper enables to increase the efficiency of energy consumption with a new cost function considering the residue energy of node, error rate of link, and transmission energy consumption. This method is extending the network lifetime and increasing the energy efficiency by compromising the value between the minimization of the transmission energy consumption and maximization of the node's lifetime. Through the simulations the proposed CMLR algorithm was verified by showing better performance over the conventional methods in terms of network lifetime and path efficiency.

• Journal of the Institute of Electronics Engineers of Korea SD
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• v.38 no.4
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• pp.243-250
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• 2001

This paper presents the structure of a $\mu$Spring package, its fabrication process and an analysis of its electrical characteristics compared to that of a $\mu$BGA. It was found that both $\mu$BGA and $\mu$Spring packages provide with outstanding high speed signal transmission characteristics due to their lower inductance of package interconnection lines, smaller than half of inductance of TSOP package lines. Even the worst case substrate trace of a Rambus DRAM $\mu$Spring package yields the line inductance of 2.9nH, which provides with 25% margin compared to the Rambus DRAM specification of 4nH. The fabrication cost of $\mu$Spring package is lower than that of $\mu$BGA by 50%, passes 1000 thermal cycles, meets JEDEC Level 1 specification whereas $\mu$BGA does not, and thereby yields high reliability and strong competing power.

• The Journal of Information Systems
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• v.18 no.4
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• pp.41-57
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• 2009

Although financial information is a great influence upon determining of the group which use them, detection of management fraud and earning manipulation is a difficult task using normal audit procedures and corporate credit evaluation processes, due to the shortage of knowledge concerning the characteristics of management fraud, and the limitation of time and cost. These limitations suggest the need of systemic process for !he effective risk of earning manipulation for credit evaluators, external auditors, financial analysts, and regulators. Moot researches on management fraud have examined how various characteristics of the company's management features affect the occurrence of corporate fraud. This study examines financial characteristics of companies engaged in fraudulent financial reporting and suggests a model and system for detecting GAAP violations to improve reliability of accounting information and transparency of their management. Since the detection of management fraud has limited proven theory, this study used the detecting method of outlier(upper, and lower bound) financial ratio, as a real-field application. The strength of outlier detecting method is its use of easiness and understandability. In the suggested model, 14 variables of the 7 useful variable categories among the 76 financial ratio variables are examined through the distribution analysis as possible indicators of fraudulent financial statements accounts. The developed model from these variables show a 80.82% of hit ratio for the holdout sample. This model was developed as a financial outlier detecting system for a financial institution. External auditors, financial analysts, regulators, and other users of financial statements might use this model to pre-screen potential earnings manipulators in the credit evaluation system. Especially, this model will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings and to improve the quality of financial statements.

• Korean Business Review
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• v.17 no.2
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• pp.111-129
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• 2004

The purpose of this study is to indicate problems of accounting for social welfare corporations and to suggest the improvement on them. To accomplish this objective, this study reviewed the existing relevant studies and literatures. The main results of this study are summarized as follows. First, it is necessary to convert from cash basis accounting to accrual basis accounting and to introduce the double entry bookkeeping. Second, it is needed to capitalize the tangible fixed assets and to depreciate them. Third, Cost accounting is necessary to evaluate the operating results. Fourth, it is necessary to establish the generally accepted accounting principles in consideration of the characteristics of accounting for social welfare corporations. Last, it is necessary to introduce the external audit system to ensure the reliability of accounting information.

• Journal of Digital Convergence
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• v.9 no.3
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• pp.213-223
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• 2011

Today, information resource management is key task in the data-centre as like as NCIA(National computing integration Agency of Korea). In IRM, the server's performance is one of the core elements, it must be importantly managed during whole of system life cycle. As first step of such management is in purchase phase, it is very important that the optimum specification is determined. The server's specification contains such as performance of core, criteria for performance verification, minimum cores, etc. There is constant controversy concerning the minimum cores. In this article, we present criteria for determination of the minimum cores that considered three aspects: (1) Costly aspect as TCO(Total Cost of Ownership, (2) Environmental aspect as Green IT (3) Technical aspect as RAS(Reliability, Availability, Serviceability) functionality. Finally, we propose scheme to ideally determinate the minimum cores.

• Journal of the Institute of Electronics Engineers of Korea SP
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• v.45 no.3
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• pp.20-29
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• 2008

In this paper, we propose a do-interlacing algorithm using integral projection-based motion estimation considering Region Of Interest(ROI). The proposed motion estimation method finds the motion of the given ROI accurately with low computational cost. In order to incorporate the motion estimation in do-interlacing, an entire image is first segmented into multiple ROIs according to the temporally predicted block-wise motion types and spatial positions. Then, motion vectors of respective ROIs are obtained by the integral projection method. In this paper, totally five ROIs, one for the global motion and four for the local motions, are made, and therefore, five motion vectors are produced for each field. By using the estimated motion vectors, motion compensation is performed for increasing the vortical resolution of the converted frames. Finally, do-interlaced frames are obtained by effectively combining the results of motion compensation and stable intra-field do-interlacing according to the reliability of motion compensation. Experimental results show that the proposed algorithm provides better image quality than existing algorithms in both subjective and objective measures.