• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.24 no.3
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• pp.103-108
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• 2024

Kakuro puzzles are NP-complete problems where no way to solve puzzles in polynomial time is known. Until now, a brute-force search method or a linear programming method has been applied to substitute all possible cases. This paper finds a magic rule, a rule for box sizes and unfilled numbers according to sum clues. Based on the magic rule, numbers that cannot enter empty cells were deleted from the box for row and column sum clues. Next, numbers that cannot enter the box were deleted based on the sum clue value. Finally, cells with only a single number were confirmed as clues. As a result of applying the proposed algorithm to seven benchmarking experimental data, it was shown that solutions could be obtained for all problems.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.27 no.4C
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• pp.333-341
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• 2002

This article is written to make a foundation for effective radio network engineering by enabling the accurate traffic assumption between Base Station (BTS : Base Station Transceiver Subsystem) md Repeater through the scientific and systematic analysis of mobile traffic dealt within CDMA Base Station. Among these, Repeater, having direct physical connection with BTS, simply does the remote relay function but the volume of the traffic flowed into the repeater is not accountable. The total BTS traffic is the sum of traffic dealt by the BTS and multiple Repeaters. In this article, we tried traffic analysis of this kind by adopting RTD (Round Trip Delay) which is specially designed to measure distribution of the distance between the Base Station and the Mobile station by differentiating the traffic dealt by BTS from traffic dealt by Repeaters. The fact that the connection between mobile station and BTS via Repeater (which is located remotely) yields far more delay than the direct connection between mobile station and BTS is the clue of this article. Based on this fact, Time Delay equipment was put at the receiving side of the Repeater to add certain amount of delay to the traffic to BTS and the result showed that the 99.78% of the traffic can be identified.

• Management & Information Systems Review
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• v.33 no.3
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• pp.167-187
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• 2014

While Korean GAAP had detailed regulations for the measurement and disclosure of operating income in the past, K-IFRS did not provide specific rules for operating income until 2011. Some firms that adopted K-IFRS before 2011 did not disclose or calculated operating income in an inconsistent manner although operating income is usually considered as one of the core information items to assess firm valuation. Inconsistency in firms' treatment of operating income invoked much criticism from diverse users of financial statement. The Korean Accounting Institute (KAI hereafter) revised the K-IFRS rules relevant to operating income in September 2010 in response to the voices raised by the business community, whereby the operating income number is allowed to be calculated in conformity with the previous K-GAAP. This study was motivated by the revision of K-IFRS and aims to provide a clue on the validity of such policy decision. To achieve the research objective, we test the relative value relevance of the alternative operating income numbers under K-IFRS versus K-GAAP. Our main findings are as follows. The value relevance of operating income reported before K-IFRS is proved to be higher than after K-IFRS. K-IFRS operating income adjusted to the previous K-GAAP has greater explanatory power for market values relative to one calculated under the K-IFRS regime. In an additional analysis, the sample was decomposed according to whether the operating income under K-IFRS is greater than under K-GAAP. The difference in the value relevance of K-IFRS versus K-GAAP operating income is significant only in the subsample consisting of firms which reports higher operating income under K-IFRS compared to K-GAAP. Also, the firms which would have reported negative operating income on a consecutive basis are more likely to have chosen K-IFRS, resulting in higher numbers than otherwise. It is likely that firms facing the threat of delisting due to consecutive operating loss reporting are more likely to have adopted K-IFRS disclosure rules by which they could report higher operating income numbers. To sum up, these results corroborate the limitation inherent in the K-IFRS regarding operating income disclosures. This paper suggests that the recent revision of K-IFRS implemented by KAI is likely to mitigate some of afore-mentioned limitations effectively.