• 디지털산업정보학회논문지
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• 제15권3호
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• pp.101-109
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• 2019

In addition to enabling access, database accounts play a protective role by defending the database from external attacks. However, because only a single account is used in the database, the account becomes the subject of vulnerability attacks. This common practice is due to the lack of database support, large numbers of users, and row-based database permissions. Therefore if the logic of the application is wrong or vulnerable, there is a risk of exposing the entire database. In this paper, we propose a Least-Privilege Account Separation Model (LPASM) that serves as an information guardian to protect the database from attacks. We separate database accounts depending on the role of application services. This model can protect the database from malicious attacks and prevent damage caused by privilege escalation by an attacker. We classify the account control policies into four categories and propose detailed roles and operating plans for each account.

• 아태비즈니스연구
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• 제8권2호
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• pp.31-39
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• 2017

Countries around the world have been engaging in automatic exchange of information to tackle tax evasion. The same goal became the basis of the enactment of the Foreign Account Tax Compliance Act (FATCA) by the United States Congress. In order to establish a common approach to counter tax evasion among different countries, the Organization of Economic Cooperation and Development (OECD) released the Standard for Automatic Exchange of Financial Account Information in Tax Matters which consists of the Competent Authority Agreement (CAA) and the Common Reporting Standard (CRS). Specifically, the automatic exchange of information is the exchange of financial account information between Tax Authorities in relevant countries. The law requires this information to be collected by financial institutions around the world for reporting to Tax Authorities. Automatic exchange of Information is made up of two information sharing frameworks: The Foreign Account Tax Compliance Act (FATCA) and The Common Reporting Standard (CRS). Under the automatic exchange of information, all financial institutions must identify accounts held by customers who are foreign tax residents or entities connected to foreign tax residents. Financial institutions must report these to the relevant Tax Authority who will then automatically exchange the account information with the relevant foreign Tax Authorities. Korean government has enacted domestic laws to require financial institutions to collect and report this information and has entered into international agreements to exchange the information with other governments. This paper analyzed the FATCA and CRS rules overall and proposed solutions for the legal and practical issues. This paper contributes to the existing literature on the automatic exchange of information by considering two information sharing frameworks.

• 통상정보연구
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• 제11권4호
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• pp.289-312
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• 2009

Under the circumstance of increasing international trade volumes and limitation of customs human resources, it is necessary to shift the customs' revenue collection activities and audit method from a transaction-based approach to an account-based approach. Thus, in 1997, U.S. Customs services established the Account Management Program. The Account Management Program is designed to increase importer compliance and improve customer service through one-on-one interaction with business entities and a designated Customs representative(Account Manager). The Account Management Program is a comprehensive process that includes the following stages and activities ; selection of a potential Account, establishment of the Account, management of the Account. In 2009, Korea Customs service introduced and executed the Account Management Program. But owing to its early stages, Korea Customs service does not suggest effective direction of development of the AM program. So I can propose the following improvements of the Account Management Program in Korea. Firstly, the Account Managers have to be assigned more traders than AEOs(Authorized Economic Operators). Secondly, it is necessary that Customs service appoints part-time port Account Managers to help more traders to improve customs compliance. Thirdly, thought should be given as to Account can be expanded to encompass both small and medium enterprises(SME) by providing customs brokers managing their customs business on the behalf of the SME with the Account Managers. Lastly, Customs service has to establish performance measures and action plan for the Account Management Program.

• 한국정보통신학회논문지
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• 제18권10호
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• pp.2482-2488
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• 2014

본 논문에서는 MS-SQL 데이터베이스의 환경과 C++ 환경을 이용하여 데이터베이스 사용자 계정 취약점을 판별한다. MS-SQL 데이터베이스에서 패스워드나 사용자 설정이 변경되었는지를 체크한다. 또한, 사용자 계정이 만료되었거나 오랫동안 패스워드를 변경하지 않았으면 보안 취약점이 존재하는 것으로 판단한다. 이것은 제 3의 악의적인 사용자가 해킹 등을 하는 것을 방지, 예방을 하기 위한 목적이다. 최근에는 정보 자산이 더욱 중요하게 되어가고 있다. 데이터베이스의 정보 손실이 일어나게 된다면 큰 피해를 입게 된다. 본 논문은 MS-SQL 데이터베이스의 사용자 계정 만료 유무와 오랫동안 패스워드 설정이 변경되지 않은 사용자 계정을 점검하는 모듈을 개발한다. 이 기능을 이용하여 보안취약점 점검을 함으로써 악의적인 사용자가 데이터베이스에 접근을 할 수 없도록 한다.

• 산업경영시스템학회지
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• 제2권2호
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• pp.93-103
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• 1979

As principles of our country's Business Enterprises Account are being developed, Customs of Business Enterprises Account are in the state of change and then Principles of that are in revision. According to systematizing contents of such a principle of Business Enterprises Account, having made an analysis and Investigation from versatile situation, I can deprive of the following conclusions from above facts. 1. The prelude of a general principle involves compulosory character like a forced law rather than a theoretical teaching of original character. 2. Because of making much of supply of account information, To make mistakes, emphasis on function of an information, on the other side, being apt to disregard control function of original account. 3. There is no such a mutual relation as theoretical systematic form among general rule, a profit-and-loss account, balance sheet and drawing principle. These rules which don't form gradual structure are prescribed respectively according to business like necessity. 4. An overall contents of account principle are regarded as principle near financial account rather than the Pivot of administration account. In the future, The whole academic world of account and business practice should become the idealistic account principle with lots of study and effort.

• 경영과정보연구
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• 제14권
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• pp.101-115
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• 2004

As a corporate and a taxation account have relationships each other, one cannot be ignored by the other from concrete and excepted points of view. In reality, as they are mixed and the taxation account has been regarded as absolute, we cannot deny that the role of a pure corporate account is intruded by taxation account. Therefore, it is important that both should be adjusted in order to develop their own roles between a corporate account and a taxation account. In order to develop the both accounts soundly, we should solve the problems as follows. First, we should discriminate closing adjustment affairs from reporting adjustment ones, In the process of adjusting for taxation report. Second, the manager and the accounter need to comprehend on the origin and reality of a corporate and a taxation account and improve their capacity of accounting. Finally, as the goals which both aspects seek for are different, it is difficult to meet each other. But it will be a shortcut for enhancing the capacity of the corporate management, and developing the accounting systems of Korea, to compensate the differences each other. In conclusion, this writer suggest that the corporate accounts should be treated according to the corporate accounting principle, and taxation law has to be reformed so that taxable income may be counted based on the former assertion.

• 정보보호학회논문지
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• 제25권1호
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• pp.173-179
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• 2015

피싱과 같은 금융사기가 발생한지 수년이 지났고 언론 등을 통해 널리 보도되었지만 연령 또는 사회적 신분과 관계없이 지속적으로 발생하고 있으며 피해는 줄어들지 않고 있다. 사기이용계좌는 계좌를 개설한 사람과 계좌를 이용하는 사람이 다르므로 금융경로에 대한 추적을 피할 수 있어 각종 금융범죄에서 사기자금의 수취수단으로 사용되고 있다. 금융기관과 금융감독기관의 노력으로 그동안 각종 금융범죄의 도구로 사용되는 사기이용계좌의 근절을 위해 다양한 대책을 마련하고 추진하였지만 금융사기의 급증으로 사기자금 수취수단인 사기이용계좌 개설 및 유통이 지속적으로 증가 추세에 있어 이에 대한 대책이 필요하다. 본 논문은 금융기관 및 금융감독기관의 지속적인 단속에도 불구하고 사회적으로 심각한 피해를 발생시키는 사기이용계좌의 현황을 분석하고, 금융기관의 능동적이고 효과적인 대응방안을 제시한다.

• 한국언어정보학회지:언어와정보
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• 제5권2호
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• pp.9-20
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• 2001

Barker (1997) has argued that all the three approaches to anaphora, namely, E-type theories, Discourse Representation Theory, and Dynamic Semantics, are faced with the so-called 'double-bind' problem in the quantifier/variable-binding model of anaphora. Recently, in the same journal, Slater (2000) has claimed that the so-called epsilon account (Slater 1991, 1993, 1994, 1997) handles the problem without any difficulty. However, it will be proposed in this paper that the epsilon account has its own problems in handling the quantifier/variable-binding, and that as argued in Yoon (1998), the so-called‘conjunctive paraphrase’account is the correct solution to the problem, which is intuitively supported as well.

• 한국정보처리학회:학술대회논문집
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• 한국정보처리학회 2015년도 추계학술발표대회
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• pp.759-762
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• 2015

Many applications require users to log-in, some applications can allow users to use the same account is active on multiple devices at the same time. On location-based application that serves to record the movement of the position, account is active on multiple devices could not be permitted because it causes a different location data from multiple devices, so the location of the users become ambiguous. This paper describes a simple protocol to prevent users from using their accounts on multiple devices at the same time. This Protocol will turn off one account on a device when the account log-in on new devices.

• 통상정보연구
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• 제12권4호
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• pp.111-126
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• 2010

This paper provides an empirical investigation of the determinants of current accounts utilizing an exchange rate (ER), terms of trade (NET), industrial activity (IPI), world import volume (WIM), trade share of the China and Japan (CHJP), proportion of service trade (SERV). The period examined is 1991:1 through 2010:2. It is tested under different cases such as whether variables were cointegrated and whether there was an equilibrium relationship. The result showed that the hypothesis of no cointegrated vector could be rejected at the 5 percent level. The estimated error correction model showed that adjustment speed is fast. This paper also applies impulse-response functions to get additional information by considering the responses of the current account to the shocks of economic variables. The results indicate that current account responds negatively to industrial activity and proportion of service trade, and then decays very quickly.