• 한국군사과학기술학회지
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• 제16권5호
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• pp.646-652
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• 2013

PRA(Position Reporting Accuracy) for EO/IR(Electro-Optic/Infrared) airborne camera is an important factor in geo-pointing accuracy. Generally, rate table is used to measure PRA of gimbal actuated camera like EO/IR. However, it is not always possible to fix an EUT(Equipment for Under Test) to rate table due to capacity limit of the table on the size and weight of the object(EUT). Our EO/IR is too big and heavy to emplace on it. Therefore, we propose a new verification method of PRA for airborne camera and assess the validity of our proposition. In this method we use collimator, angle measuring instrument, 6 dof motion simulator, optical surface plate, leveling laser, inclinometer and poster(for alignment).

• Korean Journal of Acupuncture
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• 제34권4호
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• pp.251-264
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• 2017

Objectives : To identify the prevalence and types of spin in randomised controlled trials(RCTs) of obesity with statistically non-significant results for primary outcomes to provide adequate reporting directions. Methods : Spin is specific reporting strategy that could lead the readers to misinterpret the results of RCTs. RCTs on obesity with statistically non-significant primary outcomes published from July 2015 to June 2016 were retrieved from PubMed. All included RCTs were classified into 3 intervention categories. The identification and classification of spin in the included articles was performed by two independent researchers. Results : Among 46 RCTs with statistically non-significant primary outcomes, 32 studies were assessed as having at least one spin in title, abstract or main text. Of these, 9 articles were on complementary and alternative medicine, 7 on western medicine and 16 on dietary supplement and exercise. The frequency of spin among the types of interventions was similar. The most common type of spin was 'focusing on statistical significance within-group comparison' in results section of abstract and main text, and 'focusing only on treatment effectiveness with no consideration of statistical significance' in conclusion section of abstract and main text. Studies where random sequence generation was appropriately done was less likely to have spin. Conclusions : As a majority of obesity RCTs have spin, researchers should pay more attention to adequately interpreting and reporting statistically non-significant results.

• Korean Journal of Acupuncture
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• 제38권3호
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• pp.122-132
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• 2021

Objectives : This systematic review aims to assess the effectiveness of thread embedding therapy on animal model for rheumatoid arthritis. Methods : Search was conducted in the Cochrane library, MEDLINE (PubMed), EMBASE, the Chinese National Knowledge Infrastructure, Wan-Fang Database, Technology Journal Database, the Korean Studies Information Service System, the Oriental Medicine Advanced Searching Integrated System, the Research Information Sharing Service, the National Digital Science Library, the Korean Traditional Knowledge Portal and the Korea Citation Index. Data were extracted concerning animal model, intervention and rheumatoid arthritis indicator by two independent reviewers. Reporting quality was also evaluated by the ARRIVE (Animal Research: Reporting In Vivo Experiments) guidelines 2.0. Results : One thousand thirty six studies were primarily selected. After screening, 10 studies met the inclusion criteria. 1 study was published 2005, 1 study was published 2010, 1 study was published 2012, 1 study was published 2015, 2 studies were published 2016, 3 studies were published 2017, 1 study was published 2018. The most frequently used acupoints were ST36 and BL23, and were used with an average frequency of 11.8 days. All of these thread embedding therapy studies were effective on behavioral, morphological, immunohistological and hematological indicators to treat of rheumatoid arthritis model. Conclusions : These results demonstrated the effectiveness of thread embedding therapy and suggested the putative mechanism. However, considering the small number of included studies, low reporting quality and differences in study design, further studies with rigorous designs and high reporting quality need to be conducted.

• Journal of Acupuncture Research
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• 제19권6호
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• pp.134-154
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• 2002

Acupuncture treatment and control group interventions in parallel-group randomised trials of acupuncture are not always precisely reported. In an attempt to improve standards, an international group of experienced acupuncturists and researchers devised a set of recommendations, designating them STRICTA : STandards for Reporting Interventions in Controlled Trials of Acupuncture. In a further consensus-building round, the editors of several journals helped redraft the recommendations. These follow the CONSORT format, acting as an extension of the CONSORT guidelines for the specific requirements of acupuncture studies. Participating journals are publishing the STRICTA recommendations and requesting prospective authors to adhere to them when preparing reports for publication. Other journals are invited to adopt these recommendations. The intended outcome is that interventions in controlled trials of acupuncture will be more adequately reported, thereby facilitating an improvement in critical appraisal, analysis and replication of trials.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제8권4호
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• pp.1208-1222
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• 2014

Due to the low utilization and scarcity of frequency spectrum in current spectrum allocation methodology, cognitive radio networks (CRNs) have been proposed as a promising method to solve the problem, of which spectrum sensing is an important technology to utilize the precious spectrum resources. In order to protect the primary user from being interfered, most of the related works focus only on the restriction of the missed detection probability, which may causes over-protection of the primary user. Thus the interference probability is defined and the interference-aware sensing model is introduced in this paper. The interference-aware sensing model takes the spatial conditions into consideration, and can further improve the network performance with good spectrum reuse opportunity. Meanwhile, as so many fading factors affect the spectrum channel, errors are inevitably exist in the reporting channel in cooperative sensing, which is improper to be ignored. Motivated by the above, in this paper, we study the throughput tradeoff for interference-aware cognitive radio networks over imperfect reporting channel. For the cooperative spectrum sensing, the K-out-of-N fusion rule is used. By jointly optimizing the sensing time and the parameter K value, the maximum throughput can be achieved. Theoretical analysis is given to prove the feasibility of the optimization and computer simulations also shows that the maximum throughput can be achieved when the sensing time and the parameter of K value are both optimized.

• 대한간호학회지
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• 제52권6호
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• pp.551-553
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• 2022

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1083-1094
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• 2021

This paper explores the effect of IFRS on the financial performance of Iraqi commercial banks. It also investigates the value significance of financial performance statements using the Ohlson model, which has been used for the stock value relevance test in a number of studies. Using a sample of 66 listed banks on the Iraq Stock Exchange over three years of IFRS pre-adoption (2011-2013) and three years of IFRS post-adoption (2016-2018), we find financial performance components EPS and BVS value relevant to the stock returns. The findings also indicate that the implementation of IFRS has a major positive effect on the value relevance of the BVS, while the adoption of IFRS does not have a significant impact on the value relevance of the EPS reported by Iraqi banks. Our results indicate that the market value of the bank rises dramatically with enhanced financial performance reporting. In addition, the implementation of IFRS has a major effect on the financial performance measures and the value relevance of financial reporting in the Iraqi banking sector. This paper adds to previous value relevance literature and IFRS by throwing light on the banking sector in a developing country that has recently moved from applying local accounting standards to IFRS.

• The Journal of Asian Finance, Economics and Business
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• 제9권4호
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• pp.39-52
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• 2022

This study examines whether accounting conservatism can support real earnings management by reducing accrual earnings management techniques. The net impact of conservative reporting on earnings management is also analyzed. It is assumed that moderating the role of conservative financial reporting during uncertainty can mitigate earnings management practices. For our analysis, 5354 firm-year observations for the period 2007-2020 of nonfinancial companies listed on the Pakistan Stock Exchange are applied. To measure conservatism in the non-financial sector of Pakistan, Khan and Watts' (2009) model is used to provide evidence that conservatism is a way to restrict earnings management during uncertainty. "Prospector" and "Defender" Business strategy is applied for measuring firm-level uncertainty. To measure accrual earnings management Modified Jones (1995) model and Dechow and Dichev (2002) approach and Kasznik (1999) model are applied, and for real earnings management Roychowdhury model is applied which follows three approaches to measure real earnings management i.e. cash flow manipulation, Overproduction, and discretionary expenses. The estimations support our hypothesis by providing statistically significant proof that conservative financial reporting in a developing economy like Pakistan may be used to overcome the net impact of earnings management during uncertainty. Our results provide critical and practical implications for investors, researchers, and standard setters.

• 한국데이터정보과학회:학술대회논문집
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• 한국데이터정보과학회 2006년도 추계 학술발표회 논문집
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• pp.97-112
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• 2006

FRACAS(Failure Reporting, Analysis and Corrective Action System) is intended to provide management visibility and control for reliability and maintainability improvement of hardware and associated software by timely and disciplined utilization of failure and maintenance data to generate and implement effective corrective actions to prevent failure recurrence and to simplify or reduce the maintenance tasks. This process applies to acquisition for the design, development, fabrication, test, and operation or military systems, equipment, and associated computer programs. This paper shows the FRACAS development process and developed FRACAS system for a defense equipment.

• 한국정보처리학회:학술대회논문집
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• 한국정보처리학회 2005년도 추계학술발표대회 및 정기총회
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• pp.627-630
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• 2005

컴퓨터에서 사용자의 usage정보는 Accounting의 기본 자료가 될 뿐만 아니라 그리드 컴퓨팅과 같은 환경에서도 교환되어지는 중요한 자료이다. 본 논문에서는 다수의 컴퓨팅 시스템으로부터 usage정보를 수집하여 제공하는 시스템을 구축하였다. 이 서버에서의 특징은 정보관리를 위하여 일반적으로 사용하는 DB를 사용하지 않고 XML파일로 처리한 것이다. 이렇게 함으로써 서버는 보다 단순해 질 수 있으며, 개인이나 중소 규모의 전산센터에서도 쉽게 usage정보 제공이 가능해 질 수 있다.