• Review of KIISC
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• v.31 no.3
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• pp.29-38
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• 2021

산업안보위협은 개인 또는 전·현직자의 이익을 위해 다양한 경로를 통해 지속적으로 산업기술들을 유출하였지만, 최근에 는 국가에서 지원하는 사이버 공격자 그룹을 활용하여 신기술을 탈취하려는 목적의 사이버공격을 감행하고 있어 현재 산업체뿐만 아니라, 국가경제의 손실이 매우 크다. 따라서 본 논문에서는 정보탈취를 목적으로 하는 국가 배후 해킹조직의 침투 경로 및 공격 단계와 국가핵심기술 유출 사례와 연계하여 MITRE사(社) ATT&CK 프레임워크를 활용하여 산업기술위협에 대응할 수 있는 기술을 소개 한다.

• The Journal of the Korea Contents Association
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• v.19 no.5
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• pp.287-295
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• 2019

This study was conducted to analyze firm survival rate and impact factors of survival of Foreign-invested Companies in Korea which is between 2006 and 2017. An empirical analysis of the survival factors of firms used explanatory variables such as characteristics of the and 3 firm dummy and 2 firm factors, financial variables of 3 profitability and 3 stability factors. The Kaplan-Meier method was chosen to perform analyses on the survival rates, Cox Proportional Hazard Model took to conduct on the impact factors. As a result of the impact factors of Foreign-invested Companies survival, Ownership (OS), Labour (NE ) of characteristics of the firm had positive effects. The Gross Sales Profit (GSP), Net Profit (NP ) and Operating Profit (OP ) of the financial characteristics had a positive effect. Additional Asset (LA ) had positive effects and Capital (LC), Debt (LB ) had a negative effect. Other factors did not produce significant results.

• The Journal of the Korea Contents Association
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• v.22 no.6
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• pp.692-700
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• 2022

This study was conducted to analyze firms' death rate and impact factors on the death of Foreign-invested Companies in Korea which is between 20013 and 2017. Cox Proportional Hazard Model took to conduct on the death impact factors, such as 2 characteristics factors of the firm, and 4 financial characteristics variables, variables, and 4 profitability factors. As a result of the impact factors of Foreign-invested Companies' death the Labour(NE) variables of characteristics firm had negative effects. And the Debt(LB), Operating Profit (OP), and Sales Profit (SP) of the financial characteristics had a negative effect. Other factors did not produce significant results. As a result of an empirically comparative analysis of the mortality rate of foreign-invested companies by the Kaplan-Meier method, it was analyzed that fully owned companies and large enterprises had lower extinction risk and greater sustainable management potential than joint ventures or SMEs.

• Management & Information Systems Review
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• v.34 no.5
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• pp.277-293
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• 2015

Mutual Savings Banks generally have weaker governance structure than other financial institutions, so the possibility of earnings management by owner-largest or managements of mutual savings banks is higher than other financial institutions. This study examines the relationship between corporate governance and quality of internal control of financial reporting. If the expropriation of minority shareholder hypothesis holds, we predict that the larger block shareholder in mutual savings banks, the weaker the internal control system by more likely the opportunistic earnings management by bank managers. On the other hand, under the convergence of interest hypothesis, we predict that the larger block shareholder in mutual savings banks, the stronger the internal control system by reduction in agency costs as owner-manager's holdings increases, and there a negative relationship is expected between internal control weakness and the holdings of the owner-largest shareholder. We find that mutual savings banks with higher owner-largest shareholder equity has significant positive relations with their internal control of financial reporting material weakness. This result suggests that the greater owner-largest shareholder equity, the more likely the opportunistic earnings management, so that decrease quality of internal control. This paper extends the literature on financial institutions corporate governance to verify whether governance system, especially, owner-largest and quality of internal control has significant positive relations.

• Management & Information Systems Review
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• v.32 no.1
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• pp.195-216
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• 2013

This Study investigates evaluation policies for goodwill under the current tax law and suggests improvements as follows. First, even though not appear on the financial statements of acquiree at the date of acquisition, the current corporate tax raw regulates that firms need to estimate purchased goodwill including acquisition amount and additionally recognizable intangible property right with no distinction. According to this rule, purchased goodwill from business combination under the current tax raw has a drawback in overestimating. So, there is need of further improvement on the current related purchased goodwill regime to distinguish additionally recognized intangible property right from purchased goodwill. Second, in the consideration of internally generated goodwill, suggested in the current inheritance and gift tax act as a supplementary evaluation technique, the estimated value of goodwill may contain some bias, since the current regulation uniformly applies to all the companies with no industry characteristics. This may particularly become problematic while computing abnormal earnings, uniformly applying the 10% normal return to all the companies since the normal return is not likely to reflect industry characteristics and thus the computed abnormal earnings may be biased. Therefore, there is need to revise the current regulation relating to the normal return, to convert from the existing 10% rule to the industry average rate of return method.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.2
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• pp.602-609
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• 2021

Under accrual basic accounting, financial statements may be less reliable compared to cash basis accounting. The purpose of this study is to conduct an empirical analysis to determine the possibility of profit adjustment through the increase and decrease of deferred tax accounts. For our empirical analysis, a dummy variable of '1' was used as a dependent variable when the deferred tax net assets increased from the previous year and '0' when the deferred tax net assets decreased. Meanwhile, the variables of interest were discretionary accruals and ROA variation compared to the previous year. Logistic regression analysis was performed to establish the relevance between variables. Results found larger discretionary accruals related to lower net deferred tax assets compared to the previous year. In addition, there was a correlation between ROA and net deferred tax assets only if the ROA increased and net profit was greater than '0'. Study results will enable deferred tax information to be used in investment decision-making, and supervisory institutions can establish policies to prevent profit adjustments and enhance reporting standards.

• The Journal of Society for e-Business Studies
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• v.22 no.1
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• pp.89-106
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• 2017

In advanced mobile devices environment, the market share of mobile application has been increased. Among various mobile services, Location-based Service (LBS) is an important feature to increase user motivation related to purchase intention on mobile. However, individual privacy has also increased as an important problem for invasion of privacy and information leakage while too many LBS based applications (App) rapidly launched in the App market. In this study, we focused on perceived values of LBS App users who use Apps related to recommending best restaurants in China and South Korea. The purpose of this study is to identify important factors for perceived value when users provide personal information for LBS service provider. The result of this study is follows: perceived value can increase while LBS customers can more control self-information and information useability. Also information ability of users affected perceived values for LBS Apps. Also users' app user ability and perceived value were effects on privacy revenue. In addtion, perceived weakness of users and perceived value increased privacy threat.

• The KIPS Transactions:PartD
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• v.11D no.3
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• pp.731-740
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• 2004

In this paper we propose a fast negotiation agent system that guarantees the reciprocity of the attendants in a bilateral negotiation on the e-commerce. The proposednegotiation agent system exploits the incremental learning method based on an artificial neural network in generating a counter-offer and is trained by the previous offer that has been rejected by the other party. During a negotiation, the software agents on behalf of a buyer and a seller negotiate each other by considering the multi-attributes of a product. The experimental results show that the proposed negotiation system achieves better agreements than other negotiation agent systems that are operated under the realistic and practical environment. Furthermore, the proposed system carries out negotiations about twenty times faster than the previous negotiation systems on the average.

• Journal of the Korea Society of Computer and Information
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• v.25 no.2
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• pp.231-239
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• 2020

Cryptocurrency, represented by Bitcoin, initially received little public attention, but recently raised global cryptocurrency investments with recognition of future value. The academic interest in cryptocurrency lies elsewhere. This is because the future value of cryptocurrency is likely to be highly applicable to the technology underlying cryptocurrency. The technology is the blockchain. The purpose of this study is to find out what factors influence logistics companies to adopt blockchain technology. Based on the TOE frame, this study presented expected profit, organizational readiness, technology compatibility, and competitive pressure as factors of adoption of blockchain technology. And the effects of these factors on the adoption intention of logistics companies were analyzed empirically. A survey was conducted on Korean logistics companies. Analysis of the collected data showed that expected profit, organizational readiness, technology compatibility, and competitive pressures influence the intention to adopt blockchain technology. Among them, however, expected profit and organizational readiness were found to have the greatest influence on adoption intention.

• Journal of Intelligence and Information Systems
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• v.19 no.2
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• pp.21-38
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• 2013

The purpose of this study is to investigate the influence of behavioral factors (buyer's tendency to reflect stockout and overstock experiences in ordering decision) on the supply chain performance. This study employs system dynamics to examine the influence of these behavioral factors derived from the interview with several representatives of retailers in South Korea. The results show that different contract can bring different performance (total profit, seller's profit, buyer's profit, order quantity, sales quantity, overstock, and stockout). The results also suggest that these behavioral factors play a significantly influential role in the performance of supply contract. These results imply that supply contract should be established based on the analysis of behavioral factors of supply chain participants.