• Title/Summary/Keyword: 유지자산

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Development of requirements for information security management system (ISO 27001) with CPTED in account (셉테드(CPTED)를 고려한 정보보안 관리시스템(ISO 27001)의 요구사항 개발)

  • Lim, Heon-Wook
    • Convergence Security Journal
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    • v.21 no.1
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    • pp.19-24
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    • 2021
  • The purpose of this study was to add CPTED to the information security area. The control items of ISO 27001 (11 types) and the application principles of CPTED (6 types) were mapped. And the relevance between the items was verified through the FGI meeting through 12 security experts. As a result of the survey, the control items with a relevance of at least 60% on average are security policy, physical and environmental security, accident management, and conformity. As a result, the comprehensive policy was shared with CPTED's items as a whole. The specialized control items are security organization, asset management, personnel security, operation management, access control, system maintenance, and continuity management. However, specialized control items were mapped with each item of CPTED. Therefore, information security certification and septed are related. As a result, environmental security can be added to the three major areas of security: administrative security, technical security, and physical security.

A Study on the Influencing Factors of Globalization of Chinese Public Enterprises (중국 공기업의 세계화 영향 요인에 관한 연구)

  • Xie Li;Tae-Hyoung Mun
    • Journal of Industrial Convergence
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    • v.20 no.12
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    • pp.145-153
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    • 2022
  • This study is an empirical analysis of the major factors influencing the globalization level of Chinese public enterprises. Based on previous research, we conducted a regression analysis using the transnational index as a dependent variable and export tax refund, exchange rate, human resources, innovation ability, asset management ability, loan ability, corporate development stage, global deployment ability, etc. as independent variables. As a result of the empirical analysis of this study, it was found that export refund (E_tax) and exchange rate (E_rate) have a statistically significant effect on the external influencing factors of globalization. Human resource capabilities (Edu, O_hunan), innovation capability (R&D), and financing capability (Finance) were found to be important internal influencing factors for the globalization of public enterprises. The role of the government in establishing the strategy of SOEs should be maintained at the level of guidance and it should provide guidance so that the autonomy of SOEs is not restricted as the role of the government is separated from the government's compulsory management and supervisory functions, leading to excessively compulsory management.

Factors of Korean Japanese youth's ethnic identity formation and its effect analysis (재일코리안 청소년의 민족정체성 형성요인과 효과 분석)

  • Lee, Seokin;Yim, Youngeon
    • International Area Studies Review
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    • v.15 no.1
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    • pp.525-547
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    • 2011
  • Currently, about 58 million Korean Japanese reside in Japan. To overcome the discrimination of the Japanese government and society, the previous generation of Korean Japanese had been maintaining a strong ethnic identity in Japan. But some of Korean Japanese adolescents were naturalized by the Japanese government's assimilation policy. As a result, Korean nationality disclaimer has been increasing. In this context, this study examines what is the determining factors of ethnic identity of Korean Japanese youth, and explores the effect of ethnic identity. The main results of this study are as follows. First, age, name, nationality, school, parental influence, and Korean language skills were confirmed as the determining factors of ethnic identity. Second, Strong ethnic identity of adolescents prevents from naturalization, increases lots of interests about Korea, and makes them positive participation in the Korean network.

Analysis on ISMS Certification and Organizational Characteristics based on Information Security Disclosure Data (정보보호 공시 데이터를 이용한 정보보호 관리체계 인증과 조직의 특성 분석)

  • SunJoo Kim;Tae-Sung Kim
    • Information Systems Review
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    • v.25 no.4
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    • pp.205-231
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    • 2023
  • The Information Security Management System (ISMS) is a protection procedure and process that keeps information assets confidential, flawless, and available at any time. ISMS-P in Korea and ISO/IEC 27001 overseas are the most representative ISMS certification systems. In this paper, in order to understand the relationship between ISMS certification and organizational characteristics, data were collected from Korea Internet & Security Agency (KISA), Ministry of Science and ICT, Information Security Disclosure System (ISDS), Financial Supervisory Service, Data Analysis, Retrieval and Transfer System (DART), and probit regression analysis was performed. In the probit analysis, the relationship with four independent variables was confirmed for three cases: ISMS-P acquisition, ISO/IEC 27001 acquisition, and both ISMS-P and ISO/IEC 27001 acquisition. As a result of the analysis, it was found that companies that acquired both ISMS-P and ISO/IEC 27001 had a positive correlation with the total number of employees and a negative correlation with business history. In addition, the improvement direction of the ISMS-P certification system and information security disclosure system could also be confirmed.

An Enhanced Data Utility Framework for Privacy-Preserving Location Data Collection

  • Jong Wook Kim
    • Journal of the Korea Society of Computer and Information
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    • v.29 no.6
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    • pp.69-76
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    • 2024
  • Recent advances in sensor and mobile technologies have made it possible to collect user location data. This location information is used as a valuable asset in various industries, resulting in increased demand for location data collection and sharing. However, because location data contains sensitive user information, indiscriminate collection can lead to privacy issues. Recently, geo-indistinguishability (Geo-I), a method of differential privacy, has been widely used to protect the privacy of location data. While Geo-I is powerful in effectively protecting users' locations, it poses a problem because the utility of the collected location data decreases due to data perturbation. Therefore, this paper proposes a method using Geo-I technology to effectively collect user location data while maintaining its data utility. The proposed method utilizes the prior distribution of users to improve the overall data utility, while protecting accurate location information. Experimental results using real data show that the proposed method significantly improves the usefulness of the collected data compared to existing methods.

Questionnaire Survey on the Proposed Amendments to the Corporate Tax Law in Alignment with the Full Adoption of the International Financial Reporting Standards in Korea (국제회계기준 도입에 따른 법인세법 개정방향 -재정부 발표 개정안에 대한 세무사 대상 설문조사-)

  • Jang, Ji-Kyung
    • The Journal of the Korea Contents Association
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    • v.10 no.10
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    • pp.334-350
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    • 2010
  • This study aims at investigating the possible effects on the tax accounting practices stemming from adopting the IFRS in financial reporting process. It also seeks for policy implications to help alleviate practical conflicts likely to arise from the inconsistencies between the existing tax law and the tax related IFRS provisions. The results of the survey analysis are summarized as follows: firstly, majority opinion is opposed to the fair value based revaluation of property assets as well as the application of immediate recognition of foreign currency translation gains/losses. It favors the existing provision on asset securitization which adopts sales transaction view. Secondly, most of the respondents oppose the proposed amendments which allows dual classification of lease contracts on the ground. Third, functional currency appears acceptable on a conceptual level, even though a deep concern is expressed regarding the practical feasibility of computing taxable income using financial statements translated on the basis of functional currency on a practical viewpoint. Fourth, many respondents support the existing convention of recognizing depreciation expenses for taxation purposes and are in favor of the separation of accounting and tax books on a long-term basis. Fifth, the majority opinion approves the maintenance of existing tax reconciliation system and the recognition of expenses related with the doubtful accounts on reporting basis. Finally, a concern is raised with regard to the added burden of practical job loads needed to comply with the proposed amendments.

Considering Households' Occupation and Their View towards Forest Conservation (가구 생업과 그에 따른 삼림보호 인식에 관한 고찰)

  • Panta, Menaka;Kim, Kye-Hyun;Lee, Chol-Young
    • Journal of Korea Spatial Information System Society
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    • v.11 no.3
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    • pp.73-78
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    • 2009
  • 100 households' survey was carried out in 2007 in Chitwan to foresee the people's livelihood and their insight into the forest conservation. This analysis revealed that households' was mainly survived with multiple livelihood categories where 98% citizens belong to food crops and 92% to livestock husbandry. The households' income shared by agriculture (crop and livestock), forest and remittance was 37% and 20% respectively. Results further showed that income distribution was somehow equal with Gini coefficient 0.25 than with the 0.37 of landholdings size. But, average per capita income of households was lower than the national standard with 33% of households below the poverty thresholds and 0.0945 poverty gap index. Similarly, 85% respondents assured for the current degraded status of forest and 83% of households for not participated in forest management activities due to low awareness in 82% households. These findings shows the forest assets could be unduly degraded in the past and forest availability which is extracting from the remaining forest is also decreasing in the area. Thus, tendency of forest dependency has been shifting to the small scale farming, other livelihood sources such as local business and services. This information could be useful in planning and decision-making process in searching of better alternative for the local livelihood as well as sustainable forest conservation strategy.

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Measuring the Corporate Readiness to Address Climate Challenges : Developing an Index of Climate Competitiveness (기업경쟁력에 미치는 기후변화의 영향 : 경쟁력 결정요인과 측정지표 개발)

  • Lee, Myung-Kyoon;Kim, Hoseok
    • Environmental and Resource Economics Review
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    • v.19 no.2
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    • pp.383-411
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    • 2010
  • Climate change and related policies and regulations influence the performance of the firms in various ways. Climate change influences corporate competitiveness through physical impacts, GHG regulations, changes in asset values, demand shift, etc. Therefore, corporate competitiveness could be maintained by reducing vulnerability to climate change and adapting to new circumstances. Without effective responses to the challenges, the firms would have difficulties in maintaining their competitiveness in the market and the cost of national economy will significantly increase as well. Even though it seems fairly easy to understand the meaning of competitiveness, deriving the driving forces of and measuring changes in competitiveness are complicated and disputable processes. A common way to overcome it is to develop a 'competitiveness index'. The objective of this study is to derive the main factors influencing corporate competitiveness related to climate change and develop 'competitiveness index' reflecting those factors. The index will make contribution to enhance the response capacity of the firms to climate change and increase the effectiveness of climate change policies for the industry by providing a quantitative tool to measure the changes in corporate competitiveness related to climate change.

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The Effects of Serial Entrepreneurs' Failure Attribution on Subsequent Venture: Moderating Effect of Entrepreneurial Self-efficacy and Resilience (창업가의 실패 귀인 지향성이 재창업에 미치는 영향: 기업가적 자기 효능감과 회복 탄력성의 조절효과를 중심으로)

  • Lee, Jongseon;Kim, Nami
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.14 no.3
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    • pp.13-26
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    • 2019
  • There is a growing interest in the entrepreneurial activity that has long been considered essential for sustainable economic development and value creating. Although it is strongly encouraged by focusing on the positive aspects of venturing, less has been paid attention to entrepreneurial failure, which is the biggest cause of hesitation in starting a business. The uncertain and risky nature of entrepreneurship implies a considerable possibility of failure. Even if it fails, the experience and knowledge of entrepreneurs acquired through entrepreneurship indeed offers valuable lessons for the re-venturing, which can serve as an important social asset that should not be lost. It has been argued that re-entering the same industry for the subsequent venture maximizes the learning effect through utilizing potential benefits from industry-specific knowledge. Although the re-startup after entrepreneurial failure is a very important topic in the studies on serial entrepreneurs, there is a paucity of systematic empirical investigation. This study responds to calls for more research on the re-startup after entrepreneurial failure, and specifically complements existing studies on serial entrepreneurs. Focusing on the entrepreneurs' attribution for the failure, we conducted an empirical analysis of how this affects the re-startup process. Moreover, we also examined the moderating effects of entrepreneurial self-efficacy and resilience. For the analyses, we surveyed the entrepreneurs who tried to re-start the subsequent business after the entrepreneurial failure through the "Revitalization Center for Strained Entrepreneur". The results found that failed entrepreneurs who blamed internal factors for their previous venture failures were likely to keep the same industry for their subsequent business. In addition, the positive effect of internal attribution on maintaining the same industry for the re-startup was found to be stronger when entrepreneurial self-efficacy and resilience were high.

A study on the effect of the renewal-fee payment cycle in the decision of patent right retention: focusing on the sunk cost and endowment perspective (특허갱신료 지불주기가 특허권 유지 의사결정에 미치는 효과에 관한 연구: 매몰비용과 보유효과를 중심으로)

  • Choi, Yong Muk;Cho, Daemyeong
    • Journal of Digital Convergence
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    • v.19 no.3
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    • pp.65-79
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    • 2021
  • The purpose of this study was to research how emotional factors affect decision-making on the maintenance and abandonment of a patent, and to present new criteria for patent policies. The types of Korean patent abandonment were analyzed according to the patent holding period, and a questionnaire survey was carried out to verify whether there are differences among patentees in terms of sunk cost bias, endowment effect, and coupling or not. Individuals and small and medium-sized enterprises showed relatively greater emotional bias toward sunk cost and endowment effect than large companies, and the sunk cost effect decreased as decision-making experience increased. In addition, the reduction in the payment cycle of the patent renewal fee has a positive effect on the increase in the willingness to use the patent right, and the individuals and small and medium-sized enterprises has a greater synergistic effect than the case of large companies, in particular. This study are expected to play a part in establishing policies to minimize wasteful factors of patent assets based on the propensity of the patentees.