Seokhwan Kim

Bio: Seokhwan Kim is an academic researcher from Sogang University. The author has contributed to research in topics: Dynamic priority scheduling & Scheduling (computing). The author has an hindex of 1, co-authored 2 publications receiving 5 citations.

Software Engineering Education Toolkit for Embedded Software Architecture Design Methodology Using Robotic Systems

Abstract: Recently, industries need more effective software engineering education for undergraduate students as software plays an increasingly important role in consumer products. Specifically, the manufacturing industry emphasizes overall experience with software development processes from requirements to implementation in embedded software development. This paper proposes an educational toolkit focusing on architecture design methodology for embedded software and reports experience with teaching software engineering by using the toolkit. The toolkit has several tools that support methodology education. The toolkit consists of three perspectives: people, process, and technology. Each perspective represents a set of tools which can support educational activities. Particularly, the toolkit introduces LEGO MindStorms NXT as a robotic system to provide experiences with embedded software development, and visible and tangible course materials. We have conducted a case study based on the toolkit in undergraduate-level classes. The case study shows the toolkit can be successfully applied in undergraduate-level software engineering education.

Are Loans to Subsidiaries of Financial Holding Companies Excluded from VAT? ― Criticism of the Supreme Court Decision 2015DU60662 Sentenced on January 17, 2019 ―

Abstract: 대법원은 2019년 금융지주회사의 자회사에 대한 자금대여는 면세가 아니기 때문에 부가가치세 비과세사업이고, 자금대여로 받은 이자는 비과세의 공급가액이 아니므로 공통 매입세액을 안분할 수 없다는 내용의 눈에 띄는 판결을 하였다. 이러한 판결이 나자 금융지주회사들은 공통매입세액을 전액 공제해달라는 경정청구를 제기하였고, 국세청이 이를 거부하자 불복하여 현재 소송이 진행 중이다. 그러나 대법원은 부가가치세의 일반 소비세로서의 근본이념과 중립성의 원칙을 놓치고, ‘부가가치세 과세대상’, ‘용역의 공급’, ‘공급가액’, ‘대가’와 같은 부가가치세제의 핵심 개념을 오인하였을 뿐 아니라 면세와 비과세의 올바른 판단순서를 그르쳤다.BR 이 글에서는 모든 거래를 광의의 부가가치세 과세대상과 부가가치세 비과세대상으로 나눈 다음 광의의 부가가치세 과세대상에서도 면세와 영세율에 해당하지 않는 것을 협의의 부가가치세 과세대상으로 개념 지음으로써, 면세와 비과세의 올바른 판단순서를 제시한다.BR 또한 대가의 개념을 정의하여 부가가치세 비과세대상인 용역의 무상공급을 분석한다. 우리 부가가치세법과 대법원 판례 및 EU 규정과 사법재판소의 판례를 종합하면 ‘대가’란 재화 또는 용역의 공급과 직접 관련하여 지급되는 것으로서 경제적․실질적 대가관계가 있는 금전이고, 그 양이 얼마인지는 부가가치세 과세대상인 용역의 공급인지 여부를 결정할 때 고려사항이 아니다. 금융지주회사가 자회사로부터 받은 대여이자는 대여용역과 직접적으로 관련하여 자금대여원금 및 대여기간에 비례하여 지급받은 것이므로 자금대여용역과 실질적․경제적 대가관계 있는 ‘대가’에 해당한다. 나아가 금융지주회사가 자회사에 자금을 대여하고 얻은 이윤이 없는 것도 아니고, 설사 그렇다고 하더라도 이자가 용역공급의 대가라는 사실에는 영향을 미치지 않는다. 그렇다면 금융지주회사의 자회사에 대한 자금대여용역은 무상공급이 아니므로 광의의 부가가치세 과세대상에 해당하지만, 금융․보험업을 주된 사업으로 영위하지 않는 회사가 주된 사업에 부수하여 제공하는 대여용역으로서 면세되는 금융․보험용역에 해당한다.BR 설사 금융지주회사의 자회사에 대한 자금대여용역이 비과세사업이라고 하더라도 2018년 개정된 공통매입세액 안분규정을 적용하면 대여이자를 비과세공급가액에 포함시켜서 공제되지 않는 매입세액을 계산할 수 있다. 현재 진행 중인 소송에서 대법원이 과거를 극복하고 부가가치세제의 일반소비세로서의 근본이념과 중립성의 원칙을 수호하기를 기대한다.

Usage History-Based Architectural Scheduling

Abstract: Waiting a long time for software applications to load typically elicits an adverse response from the user. This negative response eventually leads to decreased user satisfaction. The waiting time can be reduced by executing the application in improved hardware computing devices and by optimizing the algorithms constituting the application; however, these solutions are costly. An alternative approach is to overlap the execution and waiting times. Although this approach does not reduce the actual waiting time, it can reduce the user's waiting time. This study proposes an approach to decrease the waiting time by scheduling architectural units. The study formulates the dynamic architectural scheduling problem and it provides an overlapping approach to the problem on the basis of the formulation. This approach anticipates subsequent tasks from previous usage history and launches the corresponding components of the anticipated tasks in the task architectures. Evaluation of this approach shows that it effectively schedules applications and reduces waiting time.

Improving understandability in teaching of software engineering and connectivity with the industry

Abstract: As a new field of study, software engineering teaching and subjects vary from one textbook to another. Despite the fact that most of the books cover similar subjects, however, students' view of the subject is mixed. Some students have problems understanding the entire picture. Other students have problems connecting concepts with each other. In this research, an overall view of software engineering knowledge is presented. The knowledge is presented from four perspectives: Process, Project, People and Product. Those four are usually referred to as the 4Ps in literature. The goal is to make a distinction between the progresses in each area and explore the opportunities in finding windows for more research in any of those four views.

An Ontological Teaching Of Software Engineering; Separation of Concerns

Abstract: As new field of study, software engineering teaching and subjects vary from one textbook to another. Despite the fact that most of the books cover similar subjects, however, students view of the subject is mixed. Some students have problems understanding the entire picture. Other students have problems connecting concepts with each other. In this research, an overall view of software engineering knowledge is presented. The knowledge is presented from four perspectives: Process, Project, People and Product. Those four are usually referred to as the 4Ps in literature. The goal is to make a distinction between the progresses in each area and explore the opportunities in finding windows for more research in any of those four views. In software project managements, managers need to separate their planning and evaluation among those four perspectives. Students should also differentiate between tools, concepts and standards used for each one of those views.

An active learning framework for object-oriented analysis and design

Abstract: This paper presents an active learning framework to describe modeling knowledge on object-oriented design methods and evaluate students' models. It helps students learn the methods with feedbacks. Modeling knowledge and feedbacks are specified in simple rules by instructors. Given the knowledge, our framework validates models and gives feedbacks for violations. © 2010 Wiley Periodicals, Inc. Comput Appl Eng Educ 20: 400–409, 2012

An Application-Oriented Top-Down Scheme for FPGA-Based Embedded System Design with 3D Graphics Applications

Abstract: In embedded system designs, most researches are involved in the hardware or software design, separately. These methods are effective and efficient for hardware or software (HW/SW) building, respectively. In an entire embedded system, hardware and software co-exist. In addition, software may consist of system and application parts. Thus these HW/SW methods cannot provide an overall and effective evaluation for the performance and cost of an entire embedded system. With the flexibility and configurability of Field Programmable Gate Arrays (FPGAs), this paper investigates an application-oriented top-down scheme (AOTDS) of FPGA-based embedded system design from the application layer down to hardware system. The AOTDS can help reduce the redundancy of system resources and increase their reuse. Since embedded systems are inherently application-specific, rather than all-round like general purpose computers, the AOTDS is natural and efficient for embedded system designs. The efficiency and effectiveness of AOTDS are verified through the implementation of an FPGA-based embedded system with 3D graphics applications.

Development of Curriculum Using ROBOTC-based LEGO MINDSTORMS NXT and Analysis of Its Educational Effects

Abstract: In this paper, we show how a curriculum using LEGO MINDSTORMS NXT robot based ROBOTC for undergraduate students has been developed, and we analyze the educational effect of the curriculum. The curriculum is composed of basic knowledge learning, practice with basic robots, practice with advanced robots, and creative design and implementation of robots. During the three year period since 2009, educational achievement has been analyzed by surveys for 6 classes, 94 students. According to the analysis, the curriculum has highly motivated the students and made them to achieve effectively our educational and academic goals. Also, we observe that the curriculum helped the students to improve their creativity and the problem solving skill, and that the students were autonomously and deeply involved in the homework and the term projects, which made them be very cooperative. Finally, the intensive practice with ROBOTC programming is shown to help students to improve their programming ability of C language.