• Asia-Pacific Journal of Business
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• v.14 no.1
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• pp.313-325
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• 2023

Purpose - The purpose of this study is to examine the process of determining control in a situation where investors hold less than a majority of the voting rights of the investee through case. Design/methodology/approach - In this study, the various and complex considerations presented in K-IFRS 1110 'Consolidated Financial Statements' were systematically classified and stratified. Findings - First, the agreement to delegate voting rights does not necessarily have to be documented, but it can be said to be substantive rights right only if it is not of the nature that one party can discontinue at any time. Second, if it is clear that investors do not have power due to the relative size of voting rights and the degree of stock dispersion, there is no need to review the past shareholders' meeting resolutions and additional facts and circumstances. Research implications or Originality - This study expects to minimize errors in applying the standards by classifying and stratifying the various considerations presented in K-IFRS 1110 into first and subsequent considerations. In addition, it is expected to contribute to reducing practical confusion in determining control by presenting a step-by-step review through case on whether or not to have power to judge control when holding voting rights of less than a majority.

• Industry Promotion Research
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• v.9 no.3
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• pp.1-11
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• 2024

At shareholders' meetings, minority shareholders are inferior in information to owners and majority shareholders, and they are often excluded from important decision-making. As a result, the rights and interests of minority shareholders are often damaged, which acts as a factor that hinders corporate value. The electronic voting system is expected to encourage minority shareholders to participate in management decision-making, which is expected to help increase corporate value. The results of the analysis in this study are summarized as follows. First, it was found that there was no difference between the earnings persistence of companies that introduced the electronic voting system and the earnings persistence of companies that did not. Second, we found no evidence that the introduction of the electronic voting system would increase the value of firms. Third, the effect of earnings persistence on corporate value of companies that adopted the electronic voting system was no different from that of firms that did not adopt it.

• Journal of the Korea Society of Computer and Information
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• v.26 no.1
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• pp.45-55
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• 2021

This paper has proposed an algorithm that detecting for dense small vehicle in large image efficiently. It is consisted of two Ensemble Deep-Learning Network algorithms based on Coarse to Fine method. The system can detect vehicle exactly on selected sub image. In the Coarse step, it can make Voting Space using the result of various Deep-Learning Network individually. To select sub-region, it makes Voting Map by to combine each Voting Space. In the Fine step, the sub-region selected in the Coarse step is transferred to final Deep-Learning Network. The sub-region can be defined by using dynamic windows. In this paper, pre-defined mapping table has used to define dynamic windows for perspective road image. Identity judgment of vehicle moving on each sub-region is determined by closest center point of bottom of the detected vehicle's box information. And it is tracked by vehicle's box information on the continuous images. The proposed algorithm has evaluated for performance of detection and cost in real time using day and night images captured by CCTV on the road.

• The Journal of the Korea Contents Association
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• v.22 no.5
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• pp.350-366
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• 2022

The objective of this study is to empirically verify the relationship between the image of politicians, political belief agreement, and voting intention recognized through YouTube content, centering on the 4·7 Seoul Mayor's Election. A survey was conducted on voters in their 20s or older living in Seoul, and the following main results were derived. First, among the factors of politician image, morality, leadership, and administrative power were found to have a significant positive effect on political belief agreement. Second, it was found that the consensus of political beliefs with politicians had a significant positive effect on voters' voting intentions. Third, it was found that among the factors of politician image, political ability and communication ability had a directly significant positive effect on voting intention. Fourth, it was found that politicians' morality, leadership, and administrative power all had a significant effect on voters' voting intentions through political consensus. The significance of this study is that this study identified the factors of politician image on political belief agreement and voter voting intention by applying the relationship between politician image, political belief agreement, and voter voting intention to YouTube content.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.28 no.4
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• pp.779-787
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• 2018

As security problems of the paper ballot have been emerged on and on, electronic voting with enhanced security and convenience has been introduced in several countries. However, it has not been adopted most of countries because of the problems that come from interdependence and security flaws. Meanwhile, the blockchain technology has high reliability due to the mechanism of mining that miners verify and preserve blocks independently by using P2P formation which does not have a central authority. Furthermore, because each block refers to the hash of the previous block. if any one block is changed, it is very difficult to forge and modify the blockchain because all blocks must be changed. If this technology is applied to the E-voting, integrity, and transparency about the result of the ballot is guaranteed. In this paper, we propose and implement an electronic voting system based on blockchain that improves interdependence, the reliability of excessive TTP and single point of failure come from original electronic voting. Also, we analyze the security and advantage of the proposal system compared with the existing bitcoin-based electronic voting system.

• Journal of Information Management
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• v.36 no.4
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• pp.51-69
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• 2005

High-speed classification method becomes an important research issue in text categorization systems. A fast text categorization technique, named feature value voting, is introduced recently on the text categorization problems. But the classification accuracy of this technique is not good as its classification speed. We present a novel approach for feature selection, named document-side feature selection, and apply it to feature value voting method. In this approach, there is no feature selection process in learning phase; but realtime feature selection is executed in classification phase. Our results show that feature value voting with document-side feature selection can allow fast and accurate text classification system, which seems to be competitive in classification performance with Support Vector Machines, the state-of-the-art text categorization algorithms.

• Journal of the Korea Computer Industry Society
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• v.3 no.5
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• pp.605-610
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• 2002

In this paper, we propose a Internet filtering tool which allows parents to manage their children's Internet access, block access to Internet sites they deem inappropriate. The other filtering tools which like Cyber Patrol, NCA Patrol, Argus, Netfilter are oriented only URL filtering or keyword detection methods. Thease methods are used on limited fields application. But our approach is focus on image color space model. First we convert RGB color space to HLS(Hue Luminance Saturation). Next, this HLS histogram learned by our classification method tools which include cohesion factor, naive baysian, N-nearest neighbor. Then we use voting for result from various classification methods. Using 2,000 picture, we prove that 2-layer voting result have better accuracy than other methods.

• Proceedings of the KIEE Conference
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• 2002.11c
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• pp.163-168
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• 2002

The voting algorithm for action selection performs self-improvement by Reinforcement learning algorithm in the dynamic environment. The proposed voting algorithm improves the navigation of the robot by adapting the eligibility of the behaviors and determining the Command Set Generator (CGS). The Navigator that using a proposed voting algorithm corresponds to the CGS for giving the weight values and taking the reward values. It is necessary to decide which Command Set control the mobile robot at given time and to select among the candidate actions. The Command Set was learnt online by means as Q-learning. Action Selector compares Q-values of Navigator with Heterogeneous behaviors. Finally, real-world experimentation was carried out. Results show the good performance for the selection on command set as well as the convergence of Q-value.

• Journal of Information Processing Systems
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• v.16 no.6
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• pp.1391-1406
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• 2020

A zero-watermarking algorithm in transform domain based on RGB channel and voting strategy is proposed. The registration and identification of ownership have achieved copyright protection for color images. In the ownership registration, discrete wavelet transform (DWT), discrete cosine transform (DCT), and singular value decomposition (SVD) are used comprehensively because they have the characteristics of multi-resolution, energy concentration and stability, which is conducive to improving the robustness of the proposed algorithm. In order to take full advantage of the characteristics of the image, we use three channels of R, G, and B of a color image to construct three master shares, instead of using data from only one channel. Then, in order to improve security, the master share is superimposed with the copyright watermark encrypted by the owner's key to generate an ownership share. When the ownership is authenticated, copyright watermarks are extracted from the three channels of the disputed image. Then using voting decisions, the final copyright information is determined by comparing the extracted three watermarks bit by bit. Experimental results show that the proposed zero watermarking scheme is robust to conventional attacks such as JPEG compression, noise addition, filtering and tampering, and has higher stability in various common color images.

• The Journal of the Convergence on Culture Technology
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• v.10 no.3
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• pp.145-154
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• 2024

In order to operate predictive models utilizing administrative big data, it is crucial to consider policy changes and the characteristics of highly volatile data. Considering this scenario, this study proposes the Cut-off Voting Classifier (CVC) algorithm. This proposed algorithm prevents a sharp decline in accuracy by utilizing multiple weak classifiers. The study validates the proposed algorithm's performance through experiments. The performance evaluation demonstrates the ability to maintain stable prediction rates even in situations with a sharp decline in predictive model accuracy.