• Journal of Korea Multimedia Society
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• v.22 no.6
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• pp.706-715
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• 2019

This research implemented grammatical rules for relationship extraction from class diagram candidate. The problem statement is generated by our algorithm to yield class diagram and candidate relationship candidates. The relationships of class diagrams are extracted automatically from the problem statement by using Natural Language Processing (NLP). The extraction used the grammatical rules that obtained from various sources and translated into our algorithm. The performance evaluation of the extraction algorithm used ATM problem statements. The application captures the problem statement and draws automatically the relations of class diagrams using Forced-Directionality Graph algorithm. The performance evaluations show refining methods for class diagram and relationships extraction improve recall score.

• The Journal of Society for e-Business Studies
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• v.8 no.3
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• pp.69-86
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• 2003

A Protection Profile(PP) is a common security and assurance requirements for a specific class of Information Technology security products such as firewall and smart card. A PP should be included "TOE(Target of Evaluation) Security Environment", which is consisted of subsections: assumptions, treat, organizational security policies. This paper presents a new threats statement generation method for developing TOE security environment section of PP. Our survey guides the statement of threats in CC(Common Criteria) scheme through collected and analysed hundred of threat statements from certified and published real PPs and CC Tool Box/PKB that is included a class of pre-defined threat and attack statements. From the result of the survey, we present a new asset classification method and propose a threats statement generation model. The former is a new asset classification method, and the later is a production rule for a well formed statement of threats.

• Journal of the Korea Society of Computer and Information
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• v.19 no.4
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• pp.111-122
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• 2014

Legislation are social norms that give directly or indirectly, huge impact on the social or corporate, personal problems, unlike a normal document. Also, over time it has a feature constantly changing by the laws enactment and amendment, repealed. The amendment statement automatic generated system is used for purpose of proclamation to those. However, existing system is able to generate amendment statement just text body of law how compare and analyze the current legislation and amendment legislation. However, actual legislation to be created attached table of the table form in complex structure besides simple text form as body text. In this paper, we additional implement attached table processing to existing the amendment statement automatic generated system that containing the table does not handle attached table. We were analyse to the amendment statement generated grammar and table structure in attached table of the legislation for processing to attached table. Also proposed a method to compare attached table in the table. So, it is enable the automatic generation with amendment statement which various forms of legislation the documents.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.255-265
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• 2020

This study examines whether the adoption of International Financial Reporting Standards (IFRS) has increased financial statement comparability among firms and reduced undervaluation of Korean firms in the capital market by enhancing financial statement comparability. The so-called Korea Discount, which indicates an inefficient allocation of capital, has been attributed to lack of transparency and comparability of accounting information. Therefore, an efficient distribution of capital in the market was intended when IFRS was first adopted in Korea, but such progress is based on a premise of enhancement in Korean firms' accounting information comparability. This study conducts empirical analysis by using a comparability measure by De Franco et al. (2011). More specifically, it analyzes differences among comparability of domestic firms following IFRS adoption, with firms in the EU, which adopted IFRS in 2005, and with firms in the U.S., China and Japan that do not follow IFRS. The analysis of changes in domestic firms' comparability finds that their comparability improved following IFRS adoption. Meanwhile, the examination of cross-national differences in comparability demonstrates that, although there has been no significant change in comparability with firms in the U.S. and the EU across Korean industry since IFRS adoption, comparability with China has decreased while that with Japan improved.

• Journal of the Korea Safety Management & Science
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• v.16 no.1
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• pp.239-250
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• 2014

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

• Journal of Korean Clinical Health Science
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• v.4 no.2
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• pp.582-592
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• 2016

Purpose. For more effective hospital management, it analyzes the trend through general characteristics, balance sheet, income statement, and financial ratio analysis, grasps the causes of the problems, and analyzes management of the hospital in order to use the result as baseline data for development of the hospital in the future. Methods. The collected data of 3 years from 2011 to 2013 about 3 tertiary hospitals in metropolitan cities from Alio (provider of public institution information; www.alio.go.kr), Health Insurance Review & Assessment Service (www.hira.or.kr), and the website of the Ministry of Health and Welfare (www.mw.go.kr) were analyzed and general characteristics, balance sheet, income statement, and financial ratio, analysis are used as data. Results & Conclusions. From the result of data analysis from 2011 to 2013, general characteristics, balance sheet, income statement, financial ratio analysis, and pie charts could lead to conclusions as follows. In the result of comprehensive analysis, the 3 tertiary hospitals showed increase of fixed expense due to extension of the buildings and so did the scale of fund and asset. Although medical revenue increased, the margin of increase for medical expense was greater than that of medical revenue, which consequently led to loss. In prediction for the 3 tertiary hospitals based on characteristics so far, it is expected to see improved revenue structure after building extension is completed, but it is necessary to exert management effort to maintain its optimal level by enhancement in stability of management and inventory turnover through management of inventories.

• Journal of the Korean Home Economics Association
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• v.30 no.1
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• pp.237-255
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• 1992

The purpose of this study was to investigate relations of resources and demands, family financial management and financial statement of urban households by applying a system approach. The results of this study were as follows; Saving rate had significant differences according to resources variables such as age, family life cycle, occupation of househead and housewife, ratio of employed to family member, and to demands variabels such as subjective prospect of business cycle, and value orientation, whereas total saving amount had significant differences according to resources vaiables such as age, family life cycle, educational level, percapita income, occupation of househead, type of income and to demand variable, perception of relative income. Also average monthly saving amount had significant differences according to resources vaiables such as educational level, per capita income, occupation of housewife, housing ownership, ratio of employed to family member, ratio of dependent to employed, and to demands variable, perception of relative income. The stocks had significant differences according to resources variables such as age, family life cycle, educational level, per capita income, occupation of househead, type of income, and housing ownership. Finally, real estate had significant differences according to resources variables such as age, family life cycle, educational level, percapita income, occupation of househead, type of income, housing ownership, and to demands variable, perception of relative income. Financial Statement among urban households according to family financial management had significant differences. And among all variables affecting financial statement among urban households, per capita income had the highest effect and perception of relative income was the second.

• Korean Journal of Health Education and Promotion
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• v.29 no.4
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• pp.83-99
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• 2012

Objectives: The purpose of this review is to introduce reporting guidelines for health promotion research in an effort to enhance systematic structure and quality of health promotion research reported in academic papers. Methods: Widely accepted guidelines were selected for description, which focus on 4 distinct types of research design. Checklists and flow diagrams are described and compared. Results: CONSORT Statement is reporting guidelines for randomized controlled trials with a 25-item checklist and a flow diagram. TREND Statement with a 22-item checklist is to guide reporting of health research in nonrandomized design. STROBE Statement is a compiled guidelines for observational health research, accompanied by a 22-item checklist in a combined edition. PRISMA Statement consists of a 27-item checklist and a flow diagram, providing guidelines for reporting systematic reviews and meta-analyses. All items on the checklists and flow diagrams were introduced and discussed. Conclusion: Solid understanding of research designs and adoption of reporting guidelines will enhance the quality of research with information on internal and external validity. Education and training of researchers on the research reporting is required along with systems level adoption of efforts for research enhancement.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1163-1169
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• 2021

This study aims to obtain empirical evidence regarding the effect of the fraud pentagon theory on financial statement fraud. The novelty of this study is the use of factor analysis to consolidate the five elements of the fraud pentagon into just one factor, which, to the knowledge of the researcher, no one else has done to research the effect of pentagon fraud on financial statement fraud. This study uses both agency theory and fraud pentagon theory. The population of this study consists of state-owned companies listed on the Indonesia Stock Exchange. The research period in this study is from 2014 to 2019. The data used in this study is secondary data obtained from the company's annual financial statements. A purposive sampling technique was used to determine the research sample. The selected companies total 20. Factor analysis and simple linear regression analysis method were used as research the methods. Based on the research results, it was found that the fraud pentagon theory had a positive effect on the financial statement fraud of state-owned companies listed on the Indonesia Stock Exchange. High level of the pentagon fraud on a company leads to a higher indication of financial statement fraud.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.20 no.6
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• pp.59-65
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• 2010

Since an attacker can occur an error in cryptographic device during encryption process and extract secret key, the fault injection attack has become a serious threat in chip security. In this paper, we show that an attacker can retrieve the 128-bits secret key using fault injection attack on the for statement of final round key addition in AES implementation. To verify possibility of our proposal, we implement the AES system on ATmega128 microcontroller and try to inject a fault using laser beam. As a result, we can extract 128-bits secret key through just one success of fault injection.