• Journal of Digital Convergence
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• v.19 no.8
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• pp.141-149
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• 2021

This study investigated the effect of accounting information on dividend policy as a measure of corporate conservatism from the perspective of the internal accounting management system. The verification is based on a sample of 543 companies listed on securities (excluding KOSDAQ and financial industry) among the Bank of Korea (2019) 「2018 Corporate Management Analysis」 and company analysis of the Korea Productivity Center (financial data disclosed as listed companies as a December settlement company) was composed. Using SPSS 22, empirical analysis was conducted using exploratory factor analysis and regression analysis. The first is the verification related to corporate conservatism and the role of dividend policy, and it is verification of whether internal accounting management influences financial decision-making. Second, if internal accounting management exists, it is a verification of how conservatism and investment policies (in-house reserve, debt borrowing, capital increase, dividends, etc.) affect the corporate value according to accounting information. As a result, from the perspective of the internal accounting management system, it was found that among the variables of accounting information, profitability can have a positive effect on corporate conservatism and dividend policy as a corporate valuation method of reinvestment. In addition, it has been proven that corporate conservatism has an effect on profitability-to-value through capital accumulation and reinvestment such as surplus and internal reserves. In the future, we will study and discuss the complementarity of corporate conservatism and dividend policy in relation to governance structure and improvement of the internal accounting management system.

• The Journal of Korean Institute of Information Technology
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• v.17 no.7
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• pp.123-131
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• 2019

In this paper, related studies were investigated by dividing them into cost-benefit analysis, security continuity services, and SW-centric calculations. The case analysis was conducted on A institutions in the United States, Japan and South Korea. Based on this, an improvement model was prepared through comparison with the current system. The SCS(Security Continuity Service) performance evaluation system-based information protection service cost calculation model is proposed. This method applies a service level agreement(SLA) and NIST Cybersecurity framework that are highly effective through cost-effectiveness analysis and calculates consideration based on characteristics, performance criteria, and weights by information protection service. This model can be used as a tool to objectively calculate the cost of information protection services at public institutions. It is also expected that this system can be established by strengthening the current recommended statutory level to the enforceability level, improving the evaluation system of state agencies and public institutions, introducing a verification system of information protection services by national certification bodies, and expanding its scope to all systems.

• Korea Trade Review
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• v.42 no.2
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• pp.297-318
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• 2017

This study reviews the origin verification system of China via literature research and analyzes cases of Korean exports origin disapproved of Chinese customs clearance, to provide origin verification strategy recommendations for Korean companies exporting to China under Korea-China FTA. We reviewed the provisions of Chinese rules of origin and analyzed origin disapproved cases gathered from various presentations. The main results of the study have the following implications; First, the customs authority needs to establish a consultation channel with the customs authority of China, and origin certification issuing agencies should provide exporters with consulting services in the certificate issuing stage to reduce verification risk. Second, exporters need to pay attention to the formal requirements of the proof of origin, utilize the advance rulings program of differences in classification of items between Korea and China, and monitor regulatory change in China.

• The Journal of the Korea Contents Association
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• v.16 no.8
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• pp.117-131
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• 2016

The purpose of this study is to develop the prevention program of child abuse and to verify the effects of the program for marriage immigrant women in Korea. The prevention program was consist of 5 sessions and it was provided to participants once a week for five weeks. Participants were recruited thru the community centers for multi-cultural families in Korea. This study verified the effects of the prevention program with the comparison groups(pre-post). With the independent-samples t-test and paired-samples t-test, the program verified significant effects on the variables of acculturation stress, social support, and recognition of social policy. This study suggests the parenting education of child abuse for multi-cultural families in Korea.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.30 no.6
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• pp.1279-1289
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• 2020

To securely protect users' sensitive information and national secrets, the importance of cryptographic modules has been emphasized. Currently, many companies and national organizations are actively using cryptographic modules. In Korea, To ensure the security of these cryptographic modules, the cryptographic module has been verified through the Korea Certificate Module Validation Program(KCMVP). Most of the domestic cryptographic modules are CPU-based software (S/W). However, CPU-based cryptographic modules are difficult to use in servers that need to process large amounts of data. In this paper, we propose an S/W cryptographic module that provides a high-speed operation using GPU. We describe the configuration and operation of the S/W cryptographic module using GPU and present the changes in the cryptographic module security requirements by using GPU. In addition, we present the performance improvement compared to the existing CPU S/W cryptographic module. The results of this paper can be used for cryptographic modules that provide cryptography in servers that manage IoT (Internet of Things) or provide cloud computing.

• The Journal of the Korea Contents Association
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• v.15 no.3
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• pp.362-369
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• 2015

This empirical research mainly investigates the relationship between work-family conflict and organizational performance. Three key variables apply for the empirical research; work-family conflict, organizational performance, and family-friendly HR practices. A total of 230 questionnaires is collected from mid-sized companies for hypothesis testing. The empirical analysis shows that work-life balance has a great importance on workers' job satisfaction and intention to leave. The family-friendly HR practices play a moderating role between work-family conflict and organizational performance. The findings support the fact that achieving work-life balance enhances organizational performance and using family-friendly HR practices is an ideal for balancing between work- and family life.

• Korean Journal of Social Welfare
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• v.62 no.3
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• pp.141-162
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• 2010

This paper tries to provide empirical support for a formal model of social policy development which has been presented in a former paper of this study. In the direct democracy, median voter's social policy preference is critical because he is Condorcet winner in a pair-wise pure majority voting. But, in the more general setting, we should think of various political institutions as a collective choice device. For this reason, I draw a formal model which formulates three contrasting types of political institutions which are distinguished by the developments of political democracy and the differences of electoral rules. Comparative patterns of key variables which measure political institutions, social policy developments, and social policy preference provide support for my arguments. My empirical results suggest that three political institutions are associated with very different policy outcomes. Compared to other institutions, committee system entails more targeted subsidy, less universal benefit. On the contrary, proportional elections produce more universal benefit, less targeted subsidy.

• Convergence Security Journal
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• v.14 no.4
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• pp.85-94
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• 2014

Information Security Check System was Introduced in 2004, higher than in 2013, the effectiveness of Information Security Management System(ISMS) certification scheme was to unification. This is incident to the Internet affecting people's lives telecommunications service provider to target accountability because, considering the subject's duty selection criteria need to be clarified. however, Obligations under the current legislation, subject selection criteria applying the law itself is ambiguous, the result being a significant problem. Moreover, the regulatory system of certification systems subjects, although selection criteria should be clear and objectively not the obligation not to distrust the system itself and the subject was raised many issues for you. In this study, with SMART Technic in order to improve this certification you can easily determine whether a medical person authorized to develop a model for selection of medical subjects, The developed model is verified through empirical ways to improve the system by presenting the system to help, to secure the effectiveness.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.6
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• pp.129-139
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• 2016

The purpose of this paper was to comparatively investigate the efficient building incentives in Korea and foreign countries and to seek strategies to enhance low energy building integrated design market infrastructure in Korea. The structure of incentive policies were composed of four main component: 1) types of financial aids and beneficiaries, 2) energy performance criteria and verification methods, 3) supports for low energy building integrated design, and 4) funding sources for incentive programs. Every overseas incentive program has adopted a design team incentive along with building owners incentive and the range of target buildings have been extended from new construction to remodeling projects. The main system of the program is the performance standard through which projects were investigated and the level of incentive are decided. Initially, the integrated performance has been investigated through simulation methods, but the construction performance evaluation and energy monitoring methods are emerging. In addition, the direct support and educational support for integrated design has been provided to enhance the foundation of relative markets. Financial funding is also a key component of the program and more aggressive funding strategies have been adopted.

• Korean Security Journal
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• no.18
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• pp.143-167
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• 2009

As of entering the 21st century, a trend in the field of a private security industry among the advanced countries have been increased a qualification system and train session to meet the needs of professionalism. Intensifying the professionalism in Korea, education and train system has been initiated to change but the oligopoly market already formulated due to impractical selection standard and management of education system. Issuing certification and offering basic training through a designated institution for the purpose of improving quality of the private security industry worker, its practical effectiveness were lower than expectation. Rather certification-holder or security agency, institution or truster's rent-seeking behavior have been increased by occupational licensing system. The founded results, which were associated to problems in selecting and educating to the private security guard, in this study were that any verification has been initiated towards dual-system in official approval and structural problems in education system, and non-existence of verification for professionalism and management capability to security agency owner and its upper managerial level. Current a dual system in an officially authorized verification system and completion of security guard credential requested change to an unified official qualification verification system to solve those problems. Ranges of an applicant to the unified official qualification verification system should be extend to the whole population in the private security industry. Moreover, minimization of the dead-weigh loss, which is caused by oligopoly phenomenon while using its market-dominant status, increasement number of designated institution, which allows self-regulating competition, and endowment of autonomy, which is in selecting education and agency, were requested to solve the problems in selecting and educating to the private security guard. In order to minimize stated problems while maintaining objectiveness, a new manage and supervise institution, which is called a 'private security industry committee', should be establish. The private security industry committee is a formation of governance network which are participated from professional group to civil organization.