• Title/Summary/Keyword: 내부통제

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A Study on the Effects of Earnings Management in Outside Directors System for Information Security Company (정보보안기업의 사외이사제도가 이익조정에 미치는 영향에 관한 연구)

  • Kim, Dong Young
    • The Journal of Society for e-Business Studies
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    • v.19 no.2
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    • pp.143-158
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    • 2014
  • Country ownership and management of information security companies generally do not clearly separate from the Board of Directors to function smoothly controlling shareholders do not participate in management decision-making and internal control board does not perform the task correctly, they said the issue was raised. The purpose of this study is to improve corporate governance, information security companies of the outside director system was introduced as part of the transparency of accounting information to investigate whether the effectiveness of the overall business management is also part of the efficient management of operations and earnings being with respect to the empirical data would be analyzed using the. This means that with the specific purpose of the characteristics of a technology-intensive company focusing on information security proportion of outside directors and outside directors of the board of directors of the board of directors of the target attendance rate for identifying the relationship between earnings management purposes. The empirical results is the ratio of outside directors and the relationship between discretionary accruals as a temporary negative (-) boyimyeo significant relationship, so was adopted. is discretionary accruals and attendance of outside directors, as is the hypothesis that the regression coefficient negative (-) shows the relationship between the mind, so was adopted.

An Analytical Comparative Study on Information Systems of the Door-To-Door Service Companies (택배 정보시스템 비교분석에 관한 사례연구 -국내 4사(社)를 중심으로-)

  • Lee, Seok-Yong;Jung, Lee-Sang
    • Management & Information Systems Review
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    • v.28 no.1
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    • pp.1-24
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    • 2009
  • Electronic commerce markets have been increasing rapidly, which has resulted in parallel growth in the door-to-door delivery service industry. The door-to-door delivery service industry is projected to be more competitive, due to the large amount of companies that are already established and the fact that several leading multinational logistics companies are rushing into the domestic market. This is a critical period for the companies which are attempting to obtain a competitive advantage. Previous research on door-to-door delivery services has been undertaken, in relation to strategic exploration, political proposals, and user satisfaction. However, there is a lack of practical studies focused on the information systems of door-to-door service companies and its decisive roles have been undertaken. This study aims to investigate, compare, and analyze the information systems of door-to-door delivery service companies. Also, the study proposes developmental direction of how the information systems should be improved. In order to accomplish the purpose of this study, first, we examined previous research on door-to-door delivery services and their information systems. Second, we investigated and analyzed the information systems of four leading domestic companies by conducting interviews. Third, we compared and identified factors of the information systems that could be improved. Finally, we proposed its developmental direction. As a result of the study, the information systems of door-to-door delivery service companies required to provide classified services using diverse tools and develop the optimized routing model to reduce logistics costs.

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Landscape Analysis of Habitat Fragmentation in the North and South Korean Border (남북한 접경지역 개발에 따른 서식지 파편화에 대한 경관생태학적 분석)

  • Sung, Chan-Yong;Cho, Woo
    • Korean Journal of Environment and Ecology
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    • v.26 no.6
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    • pp.952-959
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    • 2012
  • This study examined habitat fragmentation that has occurred in Paju and Yeoncheon, the two border municipalities between North and South Korea in Gyeonggi-do (province) during the last 17 years using various landscape metrics. We 1) classified grass and agricultural habitats and forest habitats from two Landsat TM images collected in 1990 and 2007, and 2) compared the percentage of class area, patch density, mean patch area, and mean perimeter area ratio for the two habitat types between the two time points. Both types of habitats has been severely fragmented due to urban development in the last 17 years. The increased patch density and decreased mean habitat area are attributed to the construction of roads and railroads that separate a large habitat to many small pieces. The increased mean perimeter area ratio also indicates that the habitat fragmentation extended areas that are affected by the edge effect and so less suitable for interior species. A habitat conservation plan is urgently needed to minimize habitat fragmentation from developments that are expected to soon occur in the north and south Korean border.

Evaluation of Flexible Pavement Layer Moduli Using the Depth Deflectometer and Flexible Pavement Behavior under Various Vehicle Speeds (아스팔트 콘크리트 포장구조체의 내부처짐에 의한 물성추정과 주행속도에 따른 거동분석)

  • Choi, Jun-Seong;Kin, Soo-Il;Yoo, Ji-hyung
    • International Journal of Highway Engineering
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    • v.2 no.1
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    • pp.135-145
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    • 2000
  • A new procedure needs to be developed to predict the dynamic layer properties under moving truck loads. In this study, a computer code to evaluate layer moduli of asphalt concrete pavement from measured interior deflections at various depths were developed and verified from numerical model tests. Interior deflections of the pavement are measured from Multi-Depth Deflectometer(MDD). It was found that errors between the given and backcalculated moduli in numerical analysis were less than 0.32% for several numerical models tested. When impact loads were used, a technique to determine the depth to virtual rigid base was proposed through the analysis of compressive wave velocity and impulse loading durations. It was found that errors between the given and backcalculated moduli in numerical analysis were less than 0.114% when virtual rigid base was considered in numerical analysis. The pavement behavior must be evaluated under various vehicle speeds when determining the dynamic interaction between the loading vehicle and pavement system. To evaluate the dynamic behavior on asphalt concrete pavement under various vehicle speeds, truck moving tests were carried out. From the test results with respect to vehicle speed, it was found that the vehicle speed had significant effect on actual response of the pavement system. The lower vehicle speed generates the higher interior deflections, and the lower dynamic modulus.

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A Secure Access Control Model for Privacy Protection using Purpose Classification (사용목적 분류화를 통한 프라이버시 보호를 위한 보안 접근제어 모델)

  • Na Seok-Hyun;Park Seog
    • Proceedings of the Korean Information Science Society Conference
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    • 2006.06c
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    • pp.265-267
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    • 2006
  • 사용목적(Purpose)은 최근 개인 프라이버시 보호와 관련하여 데이타 수집과 수집 후 보안관리에 있어서 중요한 요소로 사용되고 있다. W3C(World Wide Web Consortium)는 데이타 제공자가 자신이 방문한 웹 사이트에 개인정보를 제공하는 것을 통제할 수 있도록 하는 표준을 제시하였다. 그러나 데이타 수집 후 유통과정에서 개인정보에 대한 보안관리에 대한 언급이 없다. 현재 히포크라테스 데이타베이스(Hippocratic Databases), 사용목적기반 접근제어(Purpose Based Access Control)등은 W3C의 데이타 수집 메커니즘을 따르고 있으며, 데이타 수집 후 보안관리에 대하여 사용목적 관리와 접근제어 기법을 사용하여 관리를 하고 있으나 사용목적에 대한 표현과 사용목적 관리의 미흡함으로 인하여 그에 따르는 개인정보의 프라이버시 보호에 있어서 효과적인 해결책을 제시하지 못하고 있다. 본 논문은 사용목적의 표현력을 향상시키면서. 사용목적의 효과적인 관리기법을 제시한다. 또한 개인의 프라이버시 보호를 위한 방법으로 사용목적의 분류화를 통해 최소권한의 원칙을 따르는 접근제어 기법을 제시한다. 본 논문에서는 사용목적을 상속적, 시간적 그리고 독립적 구조로 분류화하였으며, 이렇게 분류화된 사용목적에 대한 각기 다른 관리기법을 제시한다. 또한 접근제어의 유연성을 위해 RBAC의 역할계층 구조를 사용하였으며, 일의 최소 단위인 태스크(task)의 최소권한을 얻기 위한 조건으로 몇몇 특성의 사용목적을 사용하여 만족할 경우 태스크를 처리하기 위한 기존 모델보다 향상된 최소사용권한을 제공하는 기법을 제시한다. Interference Contrast)에 의한 내부구조 관찰이 최종 동정기준이 되어야할 것으로 나타났다.cillus로 구성되었다. 한편, DAL세균군(42균주)은 high G+C 및 low G+C gram positive 계통군 이외에도 proteobacteria -subdivision에 속하는 Afipia와 Ralstonia, proteobacteria -subdivision에 속하는 Variovorax, proteobacteria $\beta$-subdivision에 속하는Pseudomonas로 구성되어 계통학적으로 다양한 세균임이 확인되었다. 40%까지 대체가 가능하였으며, 아울러 높은 라이신 부산물의 대체 수준에 있어서 사료효율과 단백질 전환효율을 고려한다면 아미노산 첨가(라이신과 아르지닌)와 중화 효과에 좋은 결과가 있을 것으로 사료된다.의한 적정 양성수용밀도는 각고 5~6cm 크기의 경우 10~15개체가 적합하였다. 수증별 성장은 15~20 m 수층에서 빨랐으며, 성장촉진과 폐사를 줄이기 위해서는 고수온이 지속되는 7~10월에는 20~30m수층으로 채롱을 내려 양성하고 그 외 시기에는 15 m층 내외가 좋은 것으로 나타났다. 상품으로 출하 가능한 크기 인 각고 10 cm이상, 전중량 140 g 내외로 성장시 키기까지는 채묘후 22개월이 소요되었고, 출하시기는 전중량 증가가 최대에 이르는 3월에서 4월 중순이 경제적일 것으로 판단된다.er 90 % of good relative dynamic modulus of elasticity due to fineness of formation caused by the

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A Study on Effects of Corporate Governance Information on Credit Financial Ratings (기업지배구조정보가 신용재무평점에 미치는 영향)

  • Kim, Dong-Young;Kim, Dong-Il;Seo, Byoung-Woo
    • Journal of Digital Convergence
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    • v.13 no.2
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    • pp.105-113
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    • 2015
  • If the watchdog role of good corporate governance, corporate executives and reduce agency costs and information asymmetries. Corporate governance score higher because enterprise internal control systems and financial reporting system is well equipped with the company management is enabled and corporate performance is higher because the high financial credit rating. Under these assumptions and hypotheses set up this study corporate governance (CGI) has been studied demonstrated how the financial impact on the credit rating (CFR). Findings,

    relevant corporate governance (CGI) and financial credit rating was found to significantly affect the positive (+), Regression coefficient code is expected code of positive (+), the value

    indicated by the value of all positive. The results of corporate governance (CGI) has showed excellent results, such as the more predictable will increase the credit score financial rating. The results of this study will have more CGI-credit financial rating the greater good. This study might be expected to provide a useful guide that corporate social responsibility, the company with a good governance and oversight systems enable to to get a higher credit rating in practice and research.

Media Role in the Transition and Consolidation Period of Democracy: A Comparative Study of Korea and Spain (민주주의의 이행 및 공고화 과정에서 미디어의 역할: 한국과 스페인의 비교)

  • Cho, Hang-Je
    • Korean journal of communication and information
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    • v.18
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    • pp.269-303
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    • 2002
  • This article presents a historical account of media role in the transition and consolidation period of democracy. Despite the assumption that media plays a important role in the construction of democracy, it is less clear how the media can affect the process of political change itself. This article seeks to answer some of these question, based on the Mill's macro-social comparative 'method of difference' of Korea and Spain. It is widely agreed that both states achieve democracy through transaction from above(pacts). Media role, however, differs significantly in accordance with authoritarian legacies and civic representativeness of the pacts. Whereas Korean dailies is deepening given market oligopoly and prior practices after democratization, Spain dailies market entirely changed in both structural and spiritual respects. As a result, Korean dailies substantially lacks in civic representativeness as before, contrary to Spain. Spain television settled a sort of the external pluralism. Korean television is pursuing the BBC type of internal pluralism. In Korea, television is more commercial than Spain. Consequently, Spain media serve the consolidation of democracy more than Korea on the whole.

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Tracing the Evolution of the Global Production Network Discourse: An Alternative to the Firm- and Industry-Centered Governance Analysis (글로벌 생산네트워크 담론의 진화: 기업 및 산업 중심 거버넌스 분석을 넘어서)

  • Lee, Jae-Youl
    • Journal of the Korean Geographical Society
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    • v.51 no.5
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    • pp.667-690
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    • 2016
  • This paper reviews the evolution process of global production network(GPN) discourse, from its origin to the recent theorization, namely GPN 2.0. In so doing, the discursive formation of global production networks is introduced in comparison with a competing discourse global commodity/value chains, with particular attention to conceptual and analytical lacunae in the latter. This article also outlines how the global production network perspective has become a useful discursive and practical tool that allows the examination of the nexus of global economy, transnational corporations, and regional development. Subsequently, a theoretical dearth in the approach is discussed in reference to key critiques, and in this context Yeung and Coe's recent theorization GPN 2.0, which is centered on casual mechanisms and network configurations is reviewed. This paper suggests that the theory adequately addresses the problem of casuality lacking in its precedented conceptual framework, and that it helps exploring the formation and evolution processes of varied production networks(including intrafirm coordination, interfirm control, strategic partnership, and extrafirm bargaining) in connection with competitive dynamics and risky environments. As a result of the theorization, the difference between GPN and the chain approaches has become more apparent, and the idea of extrafirm bargaining is particularly important in the differentiation. Extrafirm bargaining is seen to be a comprehensive networking form inclusive of such GPN 1.0 analytical concepts as value, embeddeness, and power, and research attentive to, and engaging with, the extrafirm networks is expected to help transcending the chain governance approaches' analytical excess of interfirm linkages and industry-centeredness.

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A Study on the Distribution of Heavy Metal Elements in Arc Welding Fume (아크용접 Fume의 중금속 분포에 관한 연구)

  • 채현병;김정한
    • Proceedings of the Safety Management and Science Conference
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    • 1999.11a
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    • pp.343-343
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    • 1999
  • 아크용접은 산업전반에 걸쳐 그 생산기반에 없어서는 안될 필수기술로써 자동차 및 조선, 항공우주산업에 이르기까지 경제기반에 미치는 파급효과가 매우 크다. 그러나 이 아크용접을 하게 되면 각종 가스와 미세입자로 이루어진 흄이 발생하게 되는데 이들은 작업자들의 건강에 많은 영향을 미치는 것으로 보고되어 있다. 용접흄에는 용접재료 및 용접공정에 따라 다양한 유해원소가 포함되어 있고 그 종류에 따라 인체에 미치는 잠재적 독성효과도 매우 광범위하다. 최근 국내에서는 용접사들 중에 용접흄에 포함된 중금속 중 Mn중독에 의한 파킨스씨병 환자들과 Cr중독에 의하여 콧속 연골에 구멍이 뚫리는 비중격천공(鼻中隔穿孔) 환자들이 직업병으로 판정 받아 산재요양이 승인된 사례가 있다. 이러한 계기로 인하여 용접사들의 용접기피 현상이 심화되고 작업환경에 대한 법적규제는 선진 외국뿐만 아니라 국내에서도 한층 엄격하게 강화되고 있는 실정이다. 따라서 이제는 작업자와 사용자 모두 용접흄에 대한 인식의 전환이 요구되는 때이며 여러 분야에서 이러한 용접흄에 대한 연구가 활발히 진행되어야 한다. 해외에서는 이미 용접흄에 대한 연구가 활발히 진행되어 왔으나 국내의 경우는 매우 미비한 상태이며 용접산업의 미래 영향력이나 필요성을 고려할 때 국내에서도 적극적인 관심을 가져야 할 부분으로 판단된다. 본 연구에서는 아크용접공정에서 발생하는 흄의 특정 중금속 성분이 인체에 치명적인 악영향을 미치는 것에 착안하여 여러 종류의 용접재료에서 발생되는 용접흄의 중금속 분포를 조사하여 비교하였다. 이것은 향후 용접재료별 및 용접공정별 발생되는 흄의 유해원소를 저감시킬 수 있고 또한 각종 유해원소의 노출기준 및 평가기준을 마련할 수 있는 기초data로써 도움이 되리라 사료된다.동, 공정중재고가 줄어드는 결과를 보였고, 가동률 수준이 높을수록 ORR 방법간의 차이가 크게 나타났다. 그리고 부하평준화 기능은 Order Release 정책의 유효성에 별 영향을 주지 않는 것으로 나타났다. 결론적으로, Order Release 방법은 우선순위규칙간의 성능차이를 줄이거나, 대체할 수 통제 기법이라기보다는 우선순위규칙을 보완하여 공정중재고와 작업현장에서의 리드타임, 리드타임의 편차를 줄여주는 역할을 한다고 볼 수 있다. 그리고, 계획시스템이 존재하여 계획오더가 일정기간간격으로 이송되는 환경에서 특히 유용하다는 결론을 얻었다. 알 수 있었다. 것인데, 제조업에서의 심각한 고비용, 저효율 문제 를 해결하기 위해 필수적으로 도입해야만 하는 실정이다. 또한 소비자의 다양한 요구로 인 하여 제품의 종류와 사양면에서 심한 변동을 보이는 시장 수요에, 신속한 정보처리로 대응 하는데도 크게 기여하고 있다. 이에 본 연구에서는, 자동차 Job Shop의 동기화 생산방식을 지원하는 동기화 생산시스템의 구축 모델을 제시하고자 한다.과로 여겨지며, 또한 혈청중의 ALT, ALP 및 LDH활성을 유의성있게 감소시키므로서 감잎 phenolic compounds가 에탄올에 의한 간세포 손상에 대한 해독 및 보호작용이 있는 것으로 사료된다.반적으로 홍삼 제조시 내공의 발생은 제조공정에서 나타나는 경우가 많으며, 내백의 경우는 홍삼으로 가공되면서 발생하는 경우가 있고, 인삼이 성장될 때 부분적인 영양상태의 불충분이나 기후 등에 따른 영향을 받을 수 있기 때문에 앞으로 이에 대한 많은 연구가 이루어져야할 것으로 판단된다.태에도 불구하고 [-wh]의미의 겹의문사는 병렬적 관계의 합성어가 아니라 내부구조를 지니지 않은 단순한 단어(min

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Measurement of EMC/PCB Interfacial Adhesion Energy of Chip Package Considering Warpage (휨을 고려한 칩 패키지의 EMC/PCB 계면 접합 에너지 측정)

  • Kim, Hyeong Jun;Ahn, Kwang Ho;Oh, Seung Jin;Kim, Do Han;Kim, Jae Sung;Kim, Eun Sook;Kim, Taek-Soo
    • Journal of the Microelectronics and Packaging Society
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    • v.26 no.4
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    • pp.101-105
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    • 2019
  • The adhesion reliability of the epoxy molding compound (EMC) and the printed circuit board (PCB) interface is critical to the quality and lifetime of the chip package since the EMC protects PCB from the external environment during the manufacturing, storage, and shipping processes. It is necessary to measure adhesion energy accurately to ensure product reliability by optimizing the manufacturing process during the development phase. This research deals with the measurement of EMC/PCB interfacial adhesion energy of chip package that has warpage induced by the coefficient of thermal expansion (CTE) mismatch. The double cantilever beam (DCB) test was conducted to measure adhesion energy, and the spring back force of specimens with warpage was compensated to calculate adhesion energy since the DCB test requires flat substrates. The result was verified by comparing the adhesion energy of flat chip packages come from the same manufacturing process.