• Journal of Digital Convergence
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• v.9 no.2
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• pp.33-40
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• 2011

It is very difficult to predict what effects the introduction of IFRS(International and Financial Reporting Standars) has on the existing system. Only the cautious and careful adoption of new system will minimize the confusion. The purpose of this paper is to propose appropriate design and construction of IS on financial statement according to the introduction of IFRS(International Financial Reporting Standard) in order to minimize the confusion. In order to meet that purpose, suggestions on five areas in consolidation financial statement are proposed. Those five aspects are as follows: Area of SPE Consolidation, Area of internal transaction setoff, Area of unrealized gain or loss setoff, Area of eliminate the investment account against the stockholder's equity, Making Consolidation footnote and Consolidation CoA as other area.

• Management & Information Systems Review
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• v.4
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• pp.29-66
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• 2000

The current economic environmental changes such as globalization, information and opening of the market is calling for or needing the more rapid change of management and/or marketing strategies of the company than they did before to survive in tile borderless international competition. Under this situation, this study focuses on the correspondence strategies of Electronic Commerce which is one of the key elements to overcome or lead the above demands through seeking the problems of the current EC acception and application specially in Chollabuk Do province. For the above purpose, this study surveys the questionary with business firms of above area and figures out what is the correlation between business form and size and EC acception and application and what is the problems on it. And than provides several counter strategies which are following based on the survey to keep this area companies from out of business and lead the above economic environmental changes. To expand the adoption and application of EC to this area, firstly, top managers of the company must recognize the necessity and importance of EC compared with traditional commerce and change their perception and attitude concerning EC positively, and than try to accept it as soon as possible. Secondly, the company need the retained earning to invest to EC and educate their managers and employees with total participation. Thirdly, local government has to improve its attention to EC as a best way or opportunity to reduce and overcome the economical gap and development its economy because EC can remove the physical time or distance and space, scale and capital limitations. Finally, government has to expand and establish information infrastructure such as technical infrastructure(communication and security technology), Functional infrastructure like standard protocol, Organizational infrastructure(interchange agreement, relative law) and social infrastructure to improve efficient electronic transaction which can Increase the company' international compatitiveness under the current economy trend.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.2 no.2
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• pp.169-180
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• 1998

This research presents development of real-time service primitive in MHS(Message Hanling system) supporting desk-top conferencing system. Desk-top conferencing system is one of the real-time GC(Group Communication) services. The complexity of modem society has led to the consequent need for real-time GC between a number of people in order to jointly handle tasks in business, government and other forms of organization. Despite the many different form of desk-top conferencing systems developed to date, there are still few systems in widespred no. One of the biggest hurdle preventing the widespred adoption of real-time GC is the lack of agreement on user-friendly interchange environments. In distributed office environments, the MHS is one of the most widely used service for information interchange. It is a standard of electronic mail system which is concerned mostly with asynchronous exchange of short notes. It is clear that additional functions on MHS are necessary in order to allow users to properly process their real-time group messages and provide them with important facilities as a communication infrastructure for real-time GC.

• Journal of the Korean Institute of Landscape Architecture
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• v.25 no.1
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• pp.47-61
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• 1997

This study was conducted to grasp the present condition of the name and the related text of the domestic laws (97 statutes, 1 examination, 1 guide, 3 ordinances, 1 leading case) in force which were connected with landscape plant and planting. Examining the general tree-planting system of America, the related foreign laws(1 constitution, 44 statutes, 31 ordinances, 6 leading cases) were arranged in the name and the text and classified by nations of regional groups and it was considered to the mutual relation with lots of laws which are scattered with the various laws. To examine the points at issue of the related domestic laws and to study the related foreign laws, the remedies for the domestic laws being at issue were proposed. That is : A change of the landscape planting concept, the introduction of the landscape planting cost compared with the total construction cost, the unification of the landscape planting ordinances as the unit of city, the clarification of the completion period for the depect of the replaced trees. putting the conservation and production of the top soil under an obligation the adoption of a licence system for the tree planting within the river area, the introduction of the allotment system for landscape architectural expenses, the encouragement of making a hedge, the settlement for the problems of the trees loss compensation, the necessity for the quality test to the landscape planting works, the intensification of the punitive rules to the illegal felling and planting of the trees in the greenzone area, the application of the Labor Standard Act to the landscape planting laborers. The laws relating to landscape plant and planting are prescribed dispersedly in the many other related laws and it is concluded to be impossible for the legislation of the singular law which is applied uniformly to the department of the tree-planting. Hereafter it should be required to analyze concretely in detail the each text of the related laws by means of the joint studies between the professional landscape architects and the lawyers.

• Journal of Cadastre & Land InformatiX
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• v.48 no.2
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• pp.51-64
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• 2018

The paper reviews the adoption of ISO 19152, Land Administration Domain Model (LADM) for the enhancement of the current Mongolian cadastral system. It can be said that the current cadastral system is developed for the pure purpose of land registration. There is a need for a comprehensive data model for not only this reason but also reflecting the current problems in the Mongolian cadastral system. The LADM was published by the International Organization for Standardization later in 2012 as an International Standard for modeling cadastral and land administration information for the purpose of providing a common vocabulary(ontology) and efficient system development. This study examined possibilities of adopting the LADM to the cadastral system for Mongolia focused on Land Manager system. Data model of the Land Manager was examined against the corresponding LADM classes and as a result, gaps between each data model have been drawn. Lastly we proposed the LADM-based new data model for Mongolian cadastral system ensuring that the current problems be reflected.

• Journal of Service Research and Studies
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• v.8 no.3
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• pp.25-35
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• 2018

Initiatives for corporate social responsibility (CSR) have often served as sources of competitive advantage in the business world. Although the adoption of CSR practices in the hotel industry continues to increase, empirical research on the relationship between them and financial performance in the industryremains scarce. The purpose of this study was to ascertain the effects of various dimensions of CSR on the financial performance of corporations in the U.S. hotel industry. Data include Kinder, Lydenburg & Domini social performance scores and Compustat data of hotels from 1991 to 2015 identified using a Standard Industrial Classification code. Results of ordinary least squares regression using Stata revealed that efforts toward CSR have significantly affected the financial performance of numerous hotels. Such findings can initiate discussions and inspire future research on CSR in the hospitality industry.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.23 no.9
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• pp.1160-1172
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• 2019

Federated authentication is a user authentication and authorization infrastructure that spans multiple security domains. Many overseas Web applications have been adopting SAML-based federated authentication. However, in Korea, it is difficult to apply the authentication because of the high market share of a specific Web (application) server, which is hard to use open-source SAML software and the high adoption of Java-based standard framework which is not easy to integrate with SAML library. This paper proposes the SAML4J, which is developed in order to have Web applications easily and safely integrated with the Java-based framework. SAML4J has a developer-friendly advantage of using a session storage independent of the framework and processing Web SSO flows through simple API. We evaluate the functionality, performance, and security of the SAML4J to demonstrate the high feasibility of it.

• Journal of Platform Technology
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• v.8 no.1
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• pp.10-15
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• 2020

Recently, various industrial sectors have introduced cloud service actively in their business because cloud computing technology enables storage·management and analysis·utilization of data easily in anytime, anywhere. Especially in financial sector, the business provocatively adopted the service and creates various innovative cases; furthermore, already in abroad, the sector has been accelerating digitization of analysis in cases of credit risk, financial fraud data, stock trading etc. On the contrary, in the domestic financial industry, not only the cloud service introduction and innovation cases are underperformed, but most of them are focused on the back-office service. Most Korean financial corporations are burdened with the adoption of cloud service due to various conservative regulatory requirements, such as regulations on data storage and management, regulations on privacy, and other tasks such as developing decision models and establishing responsibility standard for security incidents and service failures. In this study, it would be aimed to contribute to promote the introduction of the cloud in the domestic financial sector by drawing up preemptive challenges and inspecting priorities.

• Korean Journal of Construction Engineering and Management
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• v.23 no.1
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• pp.89-97
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• 2022

Recently, various problems such as reduced productivity, insufficient inflow of skilled manpower, reduced quality, and concerns about increasing safety accidents have appeared in the domestic construction industry. Stakeholder of construction project are considering the Off-Site Construction (OSC) method rather than the conventional on-site construction as an alternative. Despite the importance of decision making in the early stage of the adoption of OSC, there is a lack of methodologies for rational decision making. In this study, a decision making system has been developed to derive the final construction cost score by deriving the project characteristics, selecting the construction difficulty index, and developing a cost model for each construction method alternatives to calculate the standard construction cost. Using this system, the OSC method can be effectively evaluated in terms of its feasibility in the early stage of construction

• Journal of the Korean BIBLIA Society for library and Information Science
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• v.33 no.4
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• pp.249-269
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• 2022

The Public Data Portal(data.go.kr) is a gateway for searching and using public data in South Korea. In 2021, the Ministry of Public Administration and Security established individual portal maintenance plans. Individual portals refer to portals built by public institutions in Korea other than the public data portal. According to the maintenance plan, the Korea Intelligence Information Society, the operator of the public data portal, needs to establish operating and data integration plans to link the public data portal and individual portals. In this study, we investigated the current operating status and data integration methods of the public data portal in South Korea, the United States, the United Kingdom, and France, and proposed that the adoption of a top-down approach is efficient when integrating data. In addition, we divided the specific procedures that should be pursued when integrating data into five stages: determination of data integration standard methods, analysis of metadata status, expansion of operating infrastructure, confirmation of data import, and launch of services.