• Title/Summary/Keyword: Accounting Applications

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New Proxy Blind Signcryption Scheme for Secure Multiple Digital Messages Transmission Based on Elliptic Curve Cryptography

  • Su, Pin-Chang;Tsai, Chien-Hua
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.11 no.11
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    • pp.5537-5555
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    • 2017
  • Having the characteristics of unlinkability, anonymity, and unforgeability, blind signatures are widely used for privacy-related applications such as electronic cash, electronic voting and electronic auction systems where to maintain the anonymity of the participants. Among these applications, the blinded message is needed for a certain purpose by which users delegate signing operation and communicate with each other in a trusted manner. This application leads to the need of proxy blind signature schemes. Proxy blind signature is an important type of cryptographic primitive to realize the properties of both blind signature and proxy signature. Over the past years, many proxy blind signature algorithms have been adopted to fulfill such task based on the discrete logarithm problem (DLP) and the elliptic curve discrete log problem (ECDLP), and most of the existing studies mainly aim to provide effective models to satisfy the security requirements concerning a single blinded message. Unlike many previous works, the proposed scheme applies the signcryption paradigm to the proxy blind signature technology for handling multiple blinded messages at a time based on elliptic curve cryptography (ECC). This innovative method thus has a higher level of security to achieve the security goals of both blind signature and proxy signature. Moreover, the evaluation results show that this proposed protocol is more efficient, consuming low communication overhead while increasing the volume of digital messages compared to the performance from other solutions. Due to these features, this design is able to be implemented in small low-power intelligent devices and very suitable and easily adoptable for e-system applications in pervasive mobile computing environment.

Smart Tourism: A Study of Mobile Application Use by Tourists Visiting South Korea

  • Brennan, Bradley S.;Koo, Chulmo;Bae, Kyung Mi
    • Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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    • v.8 no.10
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    • pp.1-9
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    • 2018
  • The purpose of this exploratory study is to identify the mobile phone applications (apps) used by foreign tourists visiting South Korea through a pilot study using focus groups and individual interviews. Concentrating on tourist mobile app use in a smart tourism environment and categorized through a taxonomy of mobile applications lays the framework and determines the factors boosting tourism smartphone app trends by foreign tourists visiting South Korea. Researchers collected data through ethnographic methods and analyzed it through qualitative research to uncover major themes within the smart tourism app use phenomenon. The researchers coded, counted, analyzed, and then divided the findings gleaned from a pilot study and interviews into a taxonomy of seven logical smartphone app categories. The labeling and coding of all the data accounting for similarities and differences can be recognized and are logically discussed in the implications of the apps used by tourists to assist tourist destinations. More specifically these findings will assist smart tourism destinations by better understanding foreign tourist smartphone app use behavior. Tourists visiting South Korea interviewed in this study exhibited significant mastery of Internet of Things (IoT) technologies, craved free WiFi access, and utilized smartphone apps for all facets of their travel. Findings show major concentrations of app use in bookings of accommodations, tourist attractions, online shopping, navigation, wayfinding, augmented reality, information searching, language translation, gaming, and online dating while traveling in South Korea.

The Comparative Analysis of the Internal Control According to Economic Changes in Korean Companies

  • Park, Cheol-Soo
    • Journal of Information Technology Applications and Management
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    • v.21 no.3
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    • pp.119-133
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    • 2014
  • Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.

Lung Cancer Detection by Screening - Presenting Circulating miRNAs as a Promising Next Generation Biomarker Breakthrough

  • Ramshankar, Vijayalakshmi;Krishnamurthy, Arvind
    • Asian Pacific Journal of Cancer Prevention
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    • v.14 no.4
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    • pp.2167-2172
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    • 2013
  • Lung cancer remains a major cause of morbidity and mortality worldwide, accounting for more deaths than any other cause. All the clinical practice guidelines recommended against routine screening for lung cancer have cited lack of robust evidence, at least until a few years back. However, the potential to screen lung cancers has received renewed interest due to superior performance of low dose CT (LD-CT) in detecting early stage cancers. The incremental costs and risks involved due to the invasive procedures in the screened population due to a high false positivity rate questions the use of LD-CT scan as a reliable community based screening tool. There is therefore an urgent need to find a less invasive and a more reliable biomarker that is crucial to increase the probability of early lung cancer detection. This can truly make a difference in lung cancer survival and at the same time be more cost and resource utilization effective. Sampling blood serum being minimally invasive, low risk and providing an easy to obtain biofluid, needs to be explored for potential biomarkers. This review discusses the use of circulatory miRNAs that have been able to discriminate lung cancer patients from disease free controls. Several studies conducted recently suggest that circulating miRNAs may have promising future applications for screening and early detection of lung cancer.

Modeling, Discovering, and Visualizing Workflow Performer-Role Affiliation Networking Knowledge

  • Kim, Haksung;Ahn, Hyun;Kim, Kwanghoon Pio
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.8 no.2
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    • pp.691-708
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    • 2014
  • This paper formalizes a special type of social networking knowledge, which is called "workflow performer-role affiliation networking knowledge." A workflow model specifies execution sequences of the associated activities and their affiliated relationships with roles, performers, invoked-applications, and relevant data. In Particular, these affiliated relationships exhibit a stream of organizational work-sharing knowledge and utilize business process intelligence to explore resources allotting and planning knowledge concealed in the corresponding workflow model. In this paper, we particularly focus on the performer-role affiliation relationships and their implications as organizational and business process intelligence in workflow-driven organizations. We elaborate a series of theoretical formalisms and practical implementation for modeling, discovering, and visualizing workflow performer-role affiliation networking knowledge, and practical details as workflow performer-role affiliation knowledge representation, discovery, and visualization techniques. These theoretical concepts and practical algorithms are based upon information control net methodology for formally describing workflow models, and the affiliated knowledge eventually represents the various degrees of involvements and participations between a group of performers and a group of roles in a corresponding workflow model. Finally, we summarily describe the implications of the proposed affiliation networking knowledge as business process intelligence, and how worthwhile it is in discovering and visualizing the knowledge in workflow-driven organizations and enterprises that produce massively parallel interactions and large-scaled operational data collections through deploying and enacting massively parallel and large-scale workflow models.

A Study on the Effect of Turnover Intention by Psychological Commitments in Mandatory Environments : Focused on the Accounting Information Systems' Users (비자발적 환경하에서 사용자의 심리적 몰입이 이직의도에 미치는 영향에 관한 연구 : 회계정보시스템 사용자를 중심으로)

  • Chang, Won-Kyung;Kim, Tae-Kyun
    • Journal of Information Technology Applications and Management
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    • v.14 no.1
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    • pp.179-202
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    • 2007
  • This paper presents and tests a conceptual model of Technology Acceptance Model (TAM) that explains perceived usefulness, perceived ease of use, organizational commitment and turnover intention in terms of psychological commitments in mandatory environments. The model focuses on the psychological commitments (Kelman's internalization, Identification, compliance) as the primary predictors of perceived usefulness, perceived ease of use and organizational commitment. We discuss our current understanding of technology acceptance as well as the notion of mandated use. The results are as fellows that organizational commitment is negatively related to turnover intention : perceived usefulness is positively related to organizational commitment : psychological commitments are positively related to organizational commitment, perceived usefulness and perceived ease of use : perceived ease of use is positively related to perceived usefulness in mandatory environments. Through this research, psychological commitments are the strong determinants of technology acceptance in mandatory environments. These findings advance theory and contribution to the foundation for future research aimed at Improving our understanding of user adoption behavior in mandatory environments.

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A Research on the Development of Information Security Governance Framework (정보보호 거버넌스 프레임워크 개발에 관한 연구)

  • Lee, Seong-Il;Hwang, Kyung-Tae
    • Journal of Information Technology Applications and Management
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    • v.18 no.2
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    • pp.91-108
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    • 2011
  • Enormous losses of shareholders and consumers caused by the risks threatening today's business (e.g., accounting fraud and inside trading) have ignited the necessity of international regulations on corporate ethics and internal control, such as Basel II and SOX. Responding to these regulations, companies are establishing governance system, applying it consistently to the core competency of the company, and increasing the scope of the governance system. Recently occurred security related incidents require companies to take more strict accountability over information security. One of the results includes strengthening of legislation and regulations. For these reasons, introduction of information security governance is needed. Information security governance governs the general information security activities of the company (establishment of information security management system, implementation of information security solutions) in the corporate level. Recognizing that the information security is not restricted to IT domain, but is the issue of overall business, this study develops information security governance framework based on the existing frameworks and systems of IT governance. The information security governance framework proposed in the study include concept, objective, and principle schemes which will help clearly understand the concepts of the information security governance, and execution scheme which will help implement proper organization, process and tools needed for the execution of information security governance.

Stochastic Properties of Life Distribution with Increasing Tail Failure Rate and Nonparametric Testing Procedure

  • Lim, Jae-Hak;Park, Dong Ho
    • Journal of Applied Reliability
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    • v.18 no.3
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    • pp.220-228
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    • 2018
  • Purpose: The purpose of this study is to investigate the tail behavior of the life distribution which exhibits an increasing failure rate or other positive aging effects after a certain time point. Methods: We characterize the tail behavior of the life distribution with regard to certain reliability measures such as failure rate, mean residual life and reliability function and derive several stochastic properties regarding such life distributions. Also, utilizing an L-statistic and its asymptotic normality, we propose new nonparametric testing procedures which verify if the life distribution has an increasing tail failure rate. Results: We propose the IFR-Tail (Increasing Failure Rate in Tail), DMRL-Tail (Decreasing Mean Residual Life in Tail) and NBU-Tail (New Better than Used in Tail) classes, all of which represent the tail behavior of the life distribution. And we discuss some stochastic properties of these proposed classes. Also, we develop a new nonparametric test procedure for detecting the IFR-Tail class and discuss its relative efficiency to explore the power of the test. Conclusion: The results of our research could be utilized in the study of wide range of applications including the maintenance and warranty policy of the second-hand system.

Weighted zero-inflated Poisson mixed model with an application to Medicaid utilization data

  • Lee, Sang Mee;Karrison, Theodore;Nocon, Robert S.;Huang, Elbert
    • Communications for Statistical Applications and Methods
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    • v.25 no.2
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    • pp.173-184
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    • 2018
  • In medical or public health research, it is common to encounter clustered or longitudinal count data that exhibit excess zeros. For example, health care utilization data often have a multi-modal distribution with excess zeroes as well as a multilevel structure where patients are nested within physicians and hospitals. To analyze this type of data, zero-inflated count models with mixed effects have been developed where a count response variable is assumed to be distributed as a mixture of a Poisson or negative binomial and a distribution with a point mass of zeros that include random effects. However, no study has considered a situation where data are also censored due to the finite nature of the observation period or follow-up. In this paper, we present a weighted version of zero-inflated Poisson model with random effects accounting for variable individual follow-up times. We suggested two different types of weight function. The performance of the proposed model is evaluated and compared to a standard zero-inflated mixed model through simulation studies. This approach is then applied to Medicaid data analysis.

Technology Adoption of InnovViz 2.0 : A Study of Mixed-Reality Visualization and Simulation System for Innovation Strategy with UTAUT Model

  • Savetpanuvong, Phannaphatr;Tanlamai, Uthai;Lursinsap, Chidchanok;Leelaphattarakij, Pairote;Kunarittipol, Wisit;Choochaisri, Supasate
    • Journal of Information Technology Applications and Management
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    • v.18 no.3
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    • pp.1-30
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    • 2011
  • InnovVizwas designed and developed anew as avisualization and simulationtool to present innovation and strategy information. The InnovViz system employs two key types of technology, namely mixed reality (MR) and neural network (NN). An experiment was conducted to examine the usability, acceptance and possible adoption of this new system. Participants comprised 4 experts from 4 top performing entrepreneurial firms and 161 master degree students from 2 leading universities. The study used a modified UTAUT model and a cognition and perception model. The results revealed that when the InnovViz was introduced, the key drivers to adoption are Facilitating Conditions (FC) and Voluntary to Use (VOL). Adequate knowledge and sufficient resources were found to strongly affect FC construct. The expert's rating of a firm's innovation and performance was more congruent with senior students with a technology-background than with a finance and accounting-background. InnovViz was seen as providing complex information with an ease of use and usefulness for showing data and assessment. Among the three types of visuals depicted by InnovViz, experts rated their usefulness in descending order as follows: Cube, Tetrahedron and Saturn. Finally, experts found backward simulation to be slightly more useful for assessment than forward simulation.