안드로이드 애플리케이션 소스코드 보호를 위한 암호화 기법

문용호 ( Yong-ho Moon ) 한국정보처리학회 2016 한국정보처리학회 학술대회논문집 Vol.23 No.1

안드로이드 마켓이 커지면서 불법복제와 변조를 통한 재배포로 인하여 손해가 증가하고 있다. 앱을 보호하기 위하여 여러 기법이 나왔지만, 역공학으로 우회가 가능하다. 본 논문에서는 사용자의 기기고 유정보로 비밀키를 생성하여 소스코드를 암호화하고, 앱이 실행될 때 복호화 및 동적로딩을 수행한다. 본 제안 방식은 소스코드 암호화를 통한 불법복제 및 역공학을 방지할 수 있다.

증강현실 제어를 위한 웨어러블 디바이스 연구

문용호(Yong-ho Moon) 대한전자공학회 2018 대한전자공학회 학술대회 Vol.2018 No.11

신경회로망을 이용한 내삽법에 관하여

문용호(Yong ho Moon),김유신(Yoo Shin Kim),손경식(Kyung Sik Son) 한국통신학회 1992 한국통신학회 학술대회논문집 Vol.1992 No.7

회계기준의 국가간 차이에 관한 비교 연구

문용호(Moon, Yong Ho),신종훈(Shin, Jong Hoon) 한국국제회계학회 2013 국제회계연구 Vol.0 No.52

글로벌 시대를 맞이하여 경제의 국경이 사라지고 자본의 이동이 자유로워지면서 전세계 많은 국가들이 회계기준 차이로 인한 신뢰도 하락 등을 극복하기 위하여 국제회계기준을 도입하고 있으며 이는 하나의 글로벌 스탠더드로 자리매김하고 있다. 국제회계기준을 도입하는 방식이 수정없이 전면도입하는 방식과 자국의 여러 가지 상황을 고려하여 단계적, 선택적으로 도입하는 방식으로 나뉘기 때문에 국제회계기준을 도입하였다고 해서 국가별로 회계기준이 완전히 일치한 것은 아니므로 국가간 회계기준 차이를 분석하여 비교하는 것이 국제회계연구의 하나의 중요한 연구분야가 되고 있다. 한국과 중국의 국제회계기준 도입에 대해 비교 분석한 연구는 적지 않으나 손익계산서 항목에 대한 연구는 그리 많지 않은 편이다. 이에 본 연구에서는 손익계산서 항목 중 수익, 종업원급여, 주식기준보상 관련 기준을 중심으로 한국과 중국의 회계기준을 비교 분석하였으며 주요 연구결과는 다음과 같다. 첫째, 한국은 수정없이 전면도입하였고 중국은 국제회계기준을 선택적으로 도입하였기 때문에 세부 내용에 있어서는 양국 간에 여전히 차이가 존재한다. 둘째, 한국의 ‘재무보고를 위한 개념체계’와 중국의 기업회계준칙 기본준칙은 내용상 서로 대응되지만 그 위상에 있어서는 큰 차이가 난다. 셋째, 한국의 기업회계기준서는 본문 외에 부록(용어의 정의, 적용보충기준), 결론도출근거, 실무적용지침 등 내용이 제공되어 기준서의 내용을 이해하는데 도움을 주고 있으나 중국의 기업회계준칙은 충분한 설명이 부족하고 결론도출근거가 제시되어 있지 않고 용어의 정의도 부족하여 실무적용에 어려움이 있다. 넷째, 자산을 타인에게 사용하게 함으로써 창출되는 수익과 관련하여 한국에서는 이자수익, 로열티수익 및 배당수익에 대해 규정하고 있으나 중국에서는 이자수익과 로열티수익에 대해서만 규정하고 있고 이자수익은 은행에서만 사용할 수 있도록 하고 있어 차이가 존재한다. 다섯째, 한국에 비해 중국은 주로 단기종업원급여와 해고급여에 대해 규정하고 있고 기타종업원급여와 퇴직급여 및 공시에 대한 규정이 미흡한 편이다. 여섯째, 한국에서는 주식기준보상거래에 재화와 용역이 모두 포함되어 있지만 중국에서는 용역에 대해서만 규정하고 있고 현금결제선택권이 있는 경우에 대한 규정이 없다. A notable trend in the recent globalized world is that an increasing large number of countries are introducing international financial standard. Undoubtedly such worldwide moves aim to prevent the downgrading of credit rating that may be caused by the deviation from the global standard. Most countries choose between two approaches to the introduction of international financial standard, all-out and step-by-step introductions. Divergent approaches lead to the variants of international financial reporting standards actually introdu ced by individual countries. Thus a comparative study on financial reporting standards among countries is commonly a valuable object of attention among academic and professionalcircles. Despite a substantial amount of studies on differential accounting standards between Korea and China, there are few that investigate differences in income statements. To fill the gap, the current study investigates salient issues on to what extent Korea and China differ in financial standards in sel ected items on income statements. In particular, the current study focuses on differences in financial standards in revenues, employee salaries, and stock compensation in income statements between two countries. The major findings are as follows. First, in Korea, international financial reporting standards were introduced without correction. In contrast, in China they were introduced optionally. there still exist differences between the two countries in content details. Second, the “Korean conceptual framework for financial report” corresponds with Chinese accounting standards on content, but differs greatly in its phase. Third, in Korean financial reporting standards, sections such as appendices (definition of terms, application supplement standards), basis for conclusions, and practical application guidelines are included, which helps in understanding the content of the standards; however, in Chinese financial reporting standards, explanations are insufficient, a basis to draw conclusions is not suggested, and the definition of terms is insufficient, so there is difficulty in practical applications. Fourth, in Korea, interest profit, royalty profit, and dividend profit are regulated, but in China, only interest profit and royalty profit are regulated; interest profit can be used only in banks, leading to differences in reporting. Fifth, in China, short-term employees’ benefits and discharge funds are regulated, and other employees’ benefits, such as retirement benefits and regulations are insufficiently documented. Sixth, in Korea, goods and services are included in share-compensation transactions. However, in China, only services are included and there is no regulation on cash-settlement options.

한국 대학의 경영학 교육 효율성 제고에 관한 연구: 상황학습이론을 중심으로

문용호 ( Yong Ho Moon ),신지숙 ( Ji Sook Shin ) 아시아.유럽미래학회 2010 유라시아연구 Vol.7 No.3

The situated learning is a teachingㆍlearning theory based upon the constructivism education philosophy currently appearing newly, which motivates students by providing actual problems in actual situation. And it is a teachingㆍlearning method not only to help students have obvious meaning and purpose of learning but also to heighten application ability in their actual life after learning. Therefore, if we use the situated learning theory for the business management education in which issues occurring actually in enterprises are treated, it will be helpful in the raise of interest level and the improvement of learning attitude and learning achievement. Accordingly, in this study, we tried to analyze the effects that teaching plan and application using the situated learning theory gives to business management education from the points of interest level in subjects, learning attitude and learning achievement. The results of this study may be summarized as followings. First, traditional teaching method focused on existing lectures gave negative effects to students`` interest in subject and learning attitude due to rise in a level of difficulty according to the progress of class. However, the experimental group who were led classes by applying for teaching materials developed based upon situated learning theory showed interest level in the subject and learning attitude without change both before and after experiment. Second, the teaching method based upon situated learning theory was helpful for improvement of students`` learning achievement compared to traditional teaching method focused on lectures. It is considered that these results gave positive effects to interest in subjects and learning attitude by maintaining interest in subjects and attitude up to the condition of the beginning of semester through providing the situations which may actually occur in enterprises and daily life cases and autonomous participation in class. Also, it is interpreted that students share information one another through autonomous participation and cooperative study so that it may reduce variation in academic results and improve academic results. However, for the situated learning theory to be more effective, it is necessary to exercise situated learning after explanation of basic concepts for easy understanding of situation or to use videos or visual materials. Moreover, it is important to seek actual situation corresponding to the subject of the lecture and to develop learning materials suitable to the lecture contents.

A Study on the Construction of Enterprise Cities in Korea and Utilization of Chinese Capital: Focused on the Case of the Muan Korea,China International Industrial Complex

문용호 ( Yong Ho Moon ) 아시아.유럽미래학회 2009 유라시아연구 Vol.6 No.4

Since China executed the reform and open policy in 1978, it has achieved continual economic development by inducing foreign capital on a large scale. In accordance with a big scale trade surplus and foreign capital inducement, etc., foreign exchange reserves of China increased rapidly. However, the issue of economic expenses according to reserving foreign exchange raised. So, the Chinese Government is urging Chinese enterprises to invest abroad from 2000s. Since 2003, the foreign investment of Chinese enterprises is increasing rapidly. The foreign exchange reserves of China reached 2,130 billion dollars as of the end of June, 2009. To reduce the burden of the excessive reserve of foreign exchange, Chinese Government is, actively, encouraging Chinese enterprises to invest abroad. Chinese overseas investment promotion policy was to appoint overseas economic cooperation complexes. As of the end of 2007, 19 complexes were approved and development commenced for the purpose of building 50 complexes in future. Considering the importance of Korean market, Chinese Government approved to build Korea·China International Industrial Complex in Muan, Jeollanam-do and is supporting it positively. Most of overseas economic cooperation complexes designated by Chinese Government for the while were built in underdeveloped countries as a type of resource development. Because investment to the Muan Korea·China International Industrial Complex is the only investment to an advanced country, Chinese government is having much expectation. Accordingly, in this study, this researcher tried to look into the utilization method of Chinese capital through analysis of the Muan Korea·China International Industrial Complex. The amount of Chinese overseas investment is being steadily increasing but Chinese direct investment to Korea is in the trend of reduction after 2005. Chinese BOE Technology Group and SAIC Motor have acquired Korean Hydis and Ssangyong Motors in 2002 and 2005 but such M&A effect was under expectation. As a result, Chinese investment to Korean manufacturing industry after 2005 became a matter of little concern. It seems Chinese large enterprises tried to acquire technology through M&A and advance into Korean market but its effect was less than expectation due to management and labor issue, culture difference, etc.. So the general Chinese investment to Korea is being decreased. Considering the point that Chinese investment to Korean manufacturing industry was progressed by M&A method between enterprises for the purpose of acquiring technology, it may invite Chinese enterprises for investment successfully. Because the Muan Korea·China International Industrial Complex may be formed as an industrial community for large scale Chinese enterprises and have the good points that Chinese enterprises may not only acquire technology but also avoid trade barriers. Regarding the fact that the most objects of past acquisition of Korean enterprises by Chinese enterprise were large enterprises, if Chinese large enterprises equipped with fund ability are converted by acquisition method to small and medium enterprises equipped with Korean technology power, Chinese investment to manufacturing industry through M&A may be in prospect. At the point of time that enterprises move in the Muan Korea·China International Industrial Complex, it is expected that Chinese and Korean microscopic economic environment will be better and such main inducement business types as shipbuilding, automotive parts, IT, bio industry, etc. will be generally better in industrial prospect. China is a country of trade conflicts occupying the 1st of the countries which have raised sues against dumping and sanctions in the world. One of the industries which are being most affected by trade restriction is IT industry so it is expected that tariffs will be rescinded with expectation effect due to entering into Korea·America FTA and non-tariff barriers will be removed. Therefore, it is expected that trade conflicts such as import volume quarter limitation according to Chinese enterprisers`` advance into Korea, etc., will be improved. From the view points of further domestic and international medium and long term economy and the industrial prospect of inducing business types, recent Chinese investment environment and policy change, the conditions of location that this place is located in the main cities of the east coast, popular regions in China, the value of Korean brand, technology and knowhow acquisition, demand, etc., the possibility of Chinese enterprises`` inducing investment is high so if Korean government``s positive support is backed up, the Muan Korea·China International Industrial Complex will be a case of utilizing Chinese capital successfully.

한국과 중국의 회계기준 차이에 관한 비교 연구

문용호(Moon, Yong Ho) 한국국제회계학회 2013 국제회계연구 Vol.0 No.50

세계 많은 국가들이 회계의 투명성과 대외신뢰도 향상, 비용절감 등을 목적으로 국제회계기준을 도입하고 있으며 이는 하나의 세계적인 추세가 되어가고 있다. 하지만 어떤 나라는 국제회계기준을 수정없이 전면 채택하고 어떤 나라는 자국의 여러 가지 상황을 고려하여 점진적으로 도입하기 때문에 회계기준의 큰 틀은 같다고 하더라도 구체적인 내용에 있어서는 차이를 보이고 있으며 이러한 국가간의 회계기준의 차이를 비교 분석하는 것이 국제회계의 하나의 중요한 연구분야가 되었다. 그동안 한국과 중국의 회계기준을 비교 분석한 연구는 많이 진행되어 왔으나 양국 모두 최근까지 회계기준을 지속적으로 개정해 왔기 때문에 기존의 비교 연구는 일부 현실과 맞지 않는 부분이 있으므로 최신 내용을 바탕으로 새롭게 비교 분석할 필요성이 대두되었다. 본 연구에서는 재무상태표 자산항목 중 차이가 비교적 많이 나는 항목을 중심으로 양국의 회계기준을 비교 분석하였으며 주요 연구결과는 다음과 같다. 첫째, 한국은 국제회계기준을 수정없이 그대로 번역하여 전면 채택하였기 때문에 국제회계기준과 내용과 형식상 차이가 거의 없으나 중국은 국제회계기준의 전면도입을 목표로 하고 있으나 구체적인 내용에 있어서는 여전히 적지 않은 차이가 존재한다. 둘째, 한국은 자산의 후속 평가에 있어서 공정가치 평가를 선호하고 공정가치 또는 원가 중 하나를 선택하여 측정할 수 있도록 하고 있으나 중국은 원칙적으로 원가로 측정하도록 규정하고 있다. 셋째, 한국은 마케팅, 고객, 예술, 계약 및 기술에 기초한 무형자산 등으로 무형자산의 범위를 상세하게 구분하여 표시하고 있으나 중국은 무형자산의 범위를 특허권 등 몇가지로 제한하고 고객관계 등은 무형자산으로 인정하지 않고 있다. 넷째, 한국은 차입원가의 자본화 대상에 무형자산을 포함시키고 있으나 중국은 명확한 규정이 없으므로 보완이 필요하다. 다섯째, 한국은 영업권을 제외한 자산에 대해서는 일정한 요건을 갖출 경우 손상차손환입을 허용하고 있으나 중국은 손상차손을 환입하지 못하도록 하고 있다. A large number of countries around the world are introducing the international financial reporting standards for the purpose of transparency of finance, improvement of foreign confidence, cost saving, etc., which is becoming a worldwide trend. However, some countries totally adopt the international financial reporting standards without correction and other countries are adopting gradually considering various situations of own countries. Even though the big frame of the financial reporting standards is same, it is different in specific contents. Therefore, it became an important study field in international finance to compare and analyze the differences of financial reporting standards among these countries. Numerous studies on comparison and analysis of financial reporting standards between Korea and China have been performed but in both countries, financial reporting standards have been corrected continually until now so that there are some unrealistic parts in existing comparison studies. Therefore, it is necessary to compare and analyze newly financial standards based upon latest contents. In this study, this writer has compared and analyzed financial reporting standards between both countries focused on items with big difference in the asset items of the statement of financial position and main study results are shown as followings. First, as the international financial reporting standards was interpreted without correction as they are and wholly adopted in Korea as they are, there is little difference on contents and form in the international financial reporting standards. However, in China the government aims at introducing wholly the international financial reporting standards but there still exist great deal of difference in specific contents. Second, in Korea, fair value assessment is preferred in follow-up assessment of assets and it is a rule to select either fair value or cost and to measure but in China, it is a fundamental rule to assess by cost. Third, in Korea, the scope of intangible assets is described in detailed classifications such as marketing, clients, arts, agreement and intangible assets based on technology, etc. but in China, the scope of intangible assets is limited in several items such as patent, etc. and client relation, etc. are not considered to be intangible assets. Fourth, in Korea, intangible assets are included in the objects of capitalization of borrowing cost but in China, there is no definite regulation so complementary measures are necessary. Fifth, in Korea, if enterprises have some conditions in assets except goodwill, reversal of impairment loss is permitted but in China, impairment loss isn"t reversed.

효율적인 H.264/AVC CAVLC 복호화기 구현을 위한 고속 Coeff_token 복원 방식

문용호(Yong-Ho Moon),박태희(Tae-Hee Park) 대한전자공학회 2008 電子工學會論文誌-SP (Signal processing) Vol.45 No.5

본 논문에서는 기존 VLCT의 재구성에 기반한 고속 Coeff_token 복호화 방식을 제안한다. 기존의 개선 방식은 여전히 많은 메모리 엑세스를 필요로 하기 때문에 고속 복원 및 저 전력 소비를 요하는 PMP, DMB, DVB-H와 같은 멀티미디어 서비스에 적합하지 않다. 본 논문에서는 Coeff_token 복원에 사용되는 기존 부호어들의 구조 분석을 통하여 새로운 부호어 구조를 정의하고 이들을 효율적으로 저장하는 메모리 구조를 제시한다. 모의실험은 제안 방식이 기존 방식보다 최소 10%에서 최대 57% 정도 메모리 액세스 이득을 지니고 있음을 보인다. 이것은 제안 방식이 복원 영상의 성능과 화질의 저하없이 복원시에 요구되는 저 전력 소비 및 고속 처리 제약을 해결할 수 있음을 의미한다. In this paper, we propose a fast coeff_token decoding method based on the re-constructed VLCT. Since the conventional decoding method is still based on large memory accesses, it is not suitable for the multimedia services such as PMP, DMB, DVB-H where fast decoding and low power consumption are required. Based on the analysis for the codeword structure, new structure of the codeword and the corresponding memory architecture are developed in this paper. The simulation results show that the proposed algorithm achieves memory access saving from 10% to 57%, compared to the conventional decoding method. This means that the issues of low power consumption and high speed decoding can be resolved without video-quality and coding efficiency degradation.

웨이블릿 부밴드의 상호 정보량을 이용한 세일리언시 검출

문상환(Sang Whan Moon),이호상(Ho Sang Lee),문용호(Yong Ho Moon),엄일규(Il Kyu Eom) 대한전자공학회 2017 전자공학회논문지 Vol.54 No.6

자궁경부 편평상피성 종양에 있어서 Apoptosis 와 종양세포 증식능의 상관성

문용호(Yong Ho Moon),이선경(Sun Kyong Lee) 대한산부인과학회 1999 Obstetrics & Gynecology Science Vol.42 No.1

Objective: Quantitative analysis of both apoptosis and proliferation should provide important insight into tumor biology. The aim of this study is to clarify the significance of apoptosis in the progression of uterine cervical neoplasia, including cervical intraepithelial neoplasia, and microinvasive and invasive squamous cell carcinoma categories. in relation to cell proliferation. Methods:: Forty five cases of cervical intraepithelial neopasia. 10 of microinvasive carcinoma, and 10 of invasive squamous cell carcinoma were examined using formalin fixed and paraffin embedded samples. The TdT mediated dUTP-biotin nick end labelling(TUNEL) method for apoptotic cells, and Ki-67 and Topo-II immunojhistochemistry for proliferating activity were performed. Results: Apoptotic and proliferative indices, calculated by counting positive nuclei among 1,000 nuclei of cancer cells, should significant positive correlation with histological malignancy grading in CIN and tumor cell invasion into stroma, and showed also significant positive correlation between them. Conclusion: These findings suggest that apoptosis in cervical neoplasia may be closely related to tumor cell differentiation and progression.