• Management & Information Systems Review
• /
• v.35 no.1
• /
• pp.51-68
• /
• 2016

In this paper, we aim to analyze the effect of accounting policy change subsequent to the adoption of K-IFRS in Korea, whereby the firms are required to recognize impairment losses on goodwill on a periodic basis rather than to amortize over a specific period. As a principle-based accounting standard, the K-IFRS expands the scope of fair value measurement with a view to enhance the relevance and timeliness of accounting information. In the same vein, intangibles with indefinite useful life, of which goodwill is an example, are subject to regulatory impairment tests at least once a year. Related literature on the impact of mandatory change in goodwill policy document that impairment recognition is more likely to be practiced opportunistically, mainly because managers have a greater discretion to conduct the tests under K-IFRS. However, existing literature examined the frequency and/or magnitude of the goodwill impairment before versus after the K-IFRS adoption, failing to notice the impairment symptoms at individual firm level. Borrowing the definition of impairment symptoms suggested by Ramanna and Watts(2012), this study performs a series of tests to determine whether the goodwill impairment recognition achieves the goal of communicating timelier information under the K-IFRS regime. Using 947 firm-year observations from domestic companies listed in KRX and KOSDAQ markets from 2008 to 2011, we document overall delays in recognizing impairment losses on goodwill after the adoption of K-IFRS relative to prior period, based on logistic and OLS regression analyses. The results are qualitatively similar in robustness tests, which use alternative proxy for goodwill impairment symptom. Afore-mentioned results indicate that managers are likely to take advantage of the increased discretion to recognize the impairment losses on goodwill rather than to provide timelier information on impairment, inconsistent with the goal of regulatory authority, which is in line with the improvement of timeliness and relevance of accounting information in conjunction with the full implementation of K-IFRS. This study contributes to the extant literature on goodwill impairment from a methodological viewpoint. We believe that the method employed in this paper potentially diminishes the bias inherent in researches relying on ex post impairment recognition, by conducting tests based on ex ante impairment symptoms, which allows direct examination of the timeliness changes between before and after K-IFRS adoption.

• The KIPS Transactions:PartA
• /
• v.16A no.6
• /
• pp.481-488
• /
• 2009

GIS is used to isolate large power electrical equipment using SF6 gas. While GIS has simple structure, it has few break down, relatively high reliability. But it is hard to check up faults for reason of pressure. Faults of GIS should have a ripple effect on community and be hard to recovery. Consequently, GIS imports a preventive diagnostic system to find internal faults in advance. It is most important that reliability on the GIS preventive diagnostic system, because it estimates abnormality of system by analysis result of collected data. But, exist system which used central data management is low efficiency, and hard to guarantee timeliness and accuracy of data. To guarantee timeliness and accuracy, the GIS preventive diagnostic system needs accordingly to use a real-time middleware. So, in this paper, to improve reliability of the GIS preventive diagnostic system, we use a middleware based on TMO for guaranteeing timeliness of real-time distributed computing. And we propose an improved GIS preventive diagnostic system applying data acquisition, monitoring and control methods based on the TMO model. The presented system uses the Communication Control Unit(CCU) for distributed data handling which is supported by TMO. CCU can improve performance of the GIS preventive diagnostic system by guaranteeing timeliness of data handling process and increasing reliability of data through the TMO middleware. And, it has designed to take full charge of overload on a data acquisition task had been processed in an exist server. So, it could reduce overload of the server and apply distribution environment from now. Therefore, the proposed system can improve performance and reliability of the GIS preventive diagnostic system and contribute to stable operation of GIS.

• Journal of Korea Society of Industrial Information Systems
• /
• v.27 no.3
• /
• pp.127-144
• /
• 2022

This study attempted to analyze the influence of both internal and external business environment factors on the characteristics of the management accounting system (MAS). For this, external business environment factors were divided into environmental uncertainty and market competition while internal factors were classified into management strategy, organizational structure and advanced manufacturing technology. In addition, the characteristics of the MAS were categorized into information scope, timeliness, integration and aggregation. The study results found the followings: Among business environment factors, environmental uncertainty had a relatively significant effect on the scope, integration and aggregation of information while organizational structure revealed the largest influence on timeliness. However, market competition had no particular effect on the characteristics of the MAS.

• Journal of Korea Society of Industrial Information Systems
• /
• v.10 no.3
• /
• pp.7-14
• /
• 2005

There are lots of XML security researches as growing importance of XML. Apvrille and Girier proposed a XML signature schema with a time stamping protocol(TSP) to support timeliness. However, the security of the timeliness in their schema depends on only a trusted security authority(TSA). To solve this problem, they suggested a solution by the distributed and linked model, but their solution has a big overhead. This paper proposes a new XML signature schema to solve the overhead problem. The proposed signature schema can offer the timeliness by the XML signature schema with user's timestmap and it solve the TSA's security problem.

• Journal of Korea Society of Industrial Information Systems
• /
• v.28 no.5
• /
• pp.89-108
• /
• 2023

This study provides a comprehensive analysis of recent studies conducted on the topic of nowcasting in order to enhance the accuracy and promptness of official statistical data. Furthermore, we propose an alternative approach involving the utilization of real-time data and its corresponding collection methods to effectively operate a real-time nowcasting model capable of accurately capturing the current economic condition. We explore high-frequency real-time data that can predict economic indicators in both the public and private sectors and propose a pipeline for data collection processing and modeling that is based on cloud platforms. Furthermore we validate the essential elements required for the implementation of real-time nowcasting, as well as their data management protocols to ensure the reliability and consistency needed for accurate forecasting of official statistical indicators.

• The Journal of the Korea Contents Association
• /
• v.9 no.7
• /
• pp.294-303
• /
• 2009

The primary purpose of this study is to examine the effects of contents quality characteristics on user's satisfaction and continuous usage intention in UCC services. Based on relevant literature reviews, this study posits five contents quality characteristics, that is, accuracy, completeness, variety, playfulness, and timeliness as key determinants of user's satisfaction and continuous usage intention. And then we structured a research model and hypotheses about relationship between these variables. A total 315 usable survey responses of UCC service users have been employed in the analysis. The major findings from the data analyses are as follows. Firstly, four contents quality characteristics of completeness, variety, playfulness, and timeliness had a positive influence upon user's satisfaction. Secondly, four contents quality characteristics of accuracy, completeness, playfulness, and timeliness had a positive influence upon continuous usage intention. Lastly, user's satisfaction had very significantly related to continuous usage intention in UCC services. From this study, we expect to suggest practical and managerial implications to UCC service providers.

• Proceedings of the Korea Information Processing Society Conference
• /
• 2003.05c
• /
• pp.2081-2084
• /
• 2003

기존의 보안 API는 각 사용자 요구사항 및 추진산업체 또는 표준단체, 개발환경 및 제공 서비스, 함수의 명칭, 자료구조 등이 독립적인 구조를 가지고 있어 각 보안 API에 대한 총괄적 표준화에 어려움이 있었다. 또한, 오늘날 하루가 다르게 급변하는 요구사항에 대하여 적시성을 제공하기에 부적합하였다. 이에 따라 소프트웨어의 품질을 보증하고 적시성을 제공할 수 있는 컴포넌트 기술이 제안되었다. 본 논문에서는 다양한 소프트웨어 비즈니스 모델 개발에 다목적으로 활용 가능한 새로운 패러다임의 컴포넌트 설계기법을 표준적 암호서비스 기술 개발에 도입하여 암호서비스에 패한 상호운용성의 확보와 이기종 시스템간의 상호호환성 및 필요한 모듈의 추가 및 변경의 용이성 등을 제공하기 위하여 암호컴포넌트 서비스 지원을 위한 HSSM을 설계하였다.

• The Korean Journal of Financial Management
• /
• v.15 no.2
• /
• pp.255-278
• /
• 1998

본 연구에서는 기업의 인수 합병(M&A)과 관련하여 풍문 설이 유포되었을 때 사건연구 방법을 사용하여 조회공시를 확인, 부인, 혹은 검토의 유형별로 분석하여 공시의 정확성과 효용성(정보전달 효과)을 살펴보고, 공시가 적시성이 있는지를 살펴보았다. 본 연구의 실증분석에 따르면 조회공시는 대체적으로 효율적이지 못하다고 결론지을 수 있다. 우선 공시의 적시성에 있어서는 조회 공시일 이전에 주가 수익률이 급격하게 상승함으로 미루어 증권시장에 풍문이 난무하여 공시가 충분히 신속하지 않았다고 할 수 있다. 공시의 정확성과 그 효용성 측면에서 보면 부인공시의 결과는 결코 합리적이지 못하다. 즉, 부인공시는 정확하지만 정보로서의 효용성이 없다. 그런데, 조회공시 유형별로 정보전달 효과는 조금씩 차이가 있어 일반 투자자들에게 투자 전략적으로 시사하는 바가 있다. 확인공시의 경우는 공시 전에는 주가의 상승정도가 미미하여 부인공시의 경우보다 적지만 공시내용의 확인을 거치면서 주가가 꾸준히 상승하여 부인공시의 수익률을 초월하여 제한적이지만 정보의 효용성이 있었다. 한편 검토 중 공시의 초과수익률은 확인공시나 부인공시의 경우보다 항상 낮게 나타나 증권시장에 퍼져있는 풍문이 사실과 거리가 있을수록 관련된 투자자들이 초과수익을 더 높일 수 있다는 비합리적인 주장을 뒷받침 한다. 결론적으로 조회공시 유형별로 정보전달 효과를 살펴보았을 때 M&A의 풍문에 대하여 사실무근이라는 유권해석이 투자자의 초과수익률에 나쁜 방향으로 작용하지 않는다는 것이다.

• Proceedings of the Korea Information Processing Society Conference
• /
• 2002.11b
• /
• pp.913-916
• /
• 2002

정보보호 핵심 기반 구조인 PKI는 인증서 검증에 따르는 클라이언트의 부담 및 CRL의 적시성 부재와 관리 문제, 또한 각각의 환경에 따라 구축된 PKI 도메인 간의 상호 연동 등 해결해야 할 문제점들이 있다. ETRI/VA는 클라이언트의 인증서 검증을 대신하여 클라이언트의 부담을 줄이고, 인증서의 상태 검증의 적시성 및 OCSP를 사용함으로써 CRL의 문제점을 해결하며, PKI 상호연동을 지원 및 도메인간의 인증서 정책을 중앙집중 관리함으로써 기존 PKI의 문제점들을 제거할 수 있다 본 논문에서는 이러한 ETRI/VA의 각 모듈 및 프로토콜에 대하여 간략히 소개하고 ETRI/VA의 인증서 검증 방법을 설명하였다.

• Proceedings of the Korea Multimedia Society Conference
• /
• 2004.05a
• /
• pp.729-732
• /
• 2004

최근 e-Learning에 대한 관심이 많아지고 있는 가운데, 기존의 e-Learning은 웹에서의 설계방식이 주류를 이루었다. 이러한 웹 기반에서 사용되는 LCMS(Learning Contents Management System)는 LMS(learning Management System)와 CMS(Contents Management System)를 통합할 수 있고, 다양한 학습 콘텐츠를 부분적으로 업그레이드하고 재구성할 수 있는 환경으로 확대되고 있다. 하지만, 웹 기반의 e-Learning 설계는 유비쿼터스 환경에는 적합하지 않다. 기존 웹 기반의 LCMS은 다양한 학습기기를 사용할 수 없으며, 적시성(Just-in-time)이 이루어지지 않아, 학습시 불편함이 발생된다. 이에 본 논문에서는 다양한 학습기기와 적시성에 대한 문제를 해결할 수 있도록 유비쿼터스 환경에 적용될 수 있는 LCMS 기반의 e-Learning 설계 방법을 제시 하고자 한다.