• International Journal of Contents
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• 제2권4호
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• pp.12-18
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• 2006

The number of wireless public network user is increasing rapidly. Security problem for user authentication has been increased on existing wireless network such as IEEE802.11 based Wireless LAN. As a solution, IEEE802.1x (EAP-MD5, EAP-TLS, EAP-TTLS), X.509, protocol or security system was suggested as a new disposal plan on this problem. In this study, we overview main problem on existing EAP-MD5 authentication mechanism on Wireless LAN and propose a SMS(Short Message Service) based secure authentication and accounting mechanism for providing security enhanced wireless network transactions.

• 한국정보처리학회:학술대회논문집
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• 한국정보처리학회 2008년도 추계학술발표대회
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• pp.683-686
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• 2008

기업이 ERP시스템을 도입 후 영업, 구매, 자산, 생산 등에서 통합 전표가 발생되어 기업의 흐름이 매우 빨라졌다. 그러나 기업이 e-Business 환경하에 있으나 회계 프로세스의 중요한 부분을 차지하는 회계증빙과 회계업무 관련 부분이 여전히 수작업 처리하는 부분이 상당히 많이 존재하고 있다. 본 연구 과제는 회계 증빙 처리와, 업무프로세스를 디지털화하는데 성공한 D 사의 사례를 소개하고 이를 이론적으로 분석하였다. D 사는 법인카드 프로세스, 스캔증빙 프로세스, 업무처리프로세스를 디지털화하였고 Paperless, 업무처리 간소화, 시간 절약, 경비 절감, 시공간의 제약 등 비용과 불필요한 업무를 없애는 데 성공하였다. 본 연구 과제를 통해 타 기업들에게도 혁신의 동인과 반향을 제시하고자 한다.

• 한국컴퓨터산업학회논문지
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• 제2권10호
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• pp.1355-1364
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• 2001

내부회계통제는 자산을 보호하고 회계자료의 정확성과 신뢰성을 검증하고, 운영의 효율성을 촉진하며 미리 정한 경영정책의 실행을 촉진하기 위하여 경영조직의 계획과 기업이 채택한 조정방법과 조치를 포함한다. 내부회계통제는 다음과 같이 분류된다. l. 일반통제 : $\circled1$ 조직과 운영통제 $\circled2$ 시스템개발과 문서통제 $\circled3$ 하드웨어 통제 $\circled4$ 소프트웨어와 하드웨어의 접근 가능성에 대한 통제 $\circled5$ 일반적인 시스템의 보안 2.응용통제 : $\circled1$입력통제 $\circled2$처리과정 통제 $\circled3$출력통제 내부회계통제는 기업의 경영통제와 연계시킴으로서 총체적인 경영정보시스템을 구축할 수 있으며 의사결정자로 하여금 의사결정지원시스템을 구축할 수 있게 한다.

• ETRI Journal
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• 제21권3호
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• pp.6-15
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• 1999

Many studies in the software reliability have attempted to develop a model for predicting the faults of a software module because the application of good prediction models provides the optimal resource allocation during the development period. In this paper, we consider the change request data collected from the field test of the software module that incorporate a functional relation between the faults and some software metrics. To this end, we discuss the general aspect if regression method, the problem of multicollinearity and the measures of model evaluation. We consider four possible regression models including two stepwise regression models and two nonlinear models. Four developed models are evaluated with respect to the predictive quality.

• 융합정보논문지
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• 제10권9호
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• pp.8-14
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• 2020

본 연구는 스마트공장시스템이 관리회계에 어떠한 영향을 미치는가를 분석함에 주된 목적이 있다. 국내 108개 중소제조기업으로부터 수집한 데이터를 분석하여 스마트공장시스템의 실행이 관리회계 업무에 중대한 변화를 야기한다는 실증을 도출하고자 하였다. 회귀모형분석을 통하여 스마트공장 특성이 관리회계 범위 중 내부보고, 예산편성, 최신회계기법의 적용, 조직원의 관리회계 직무 등 4개의 측면에서에 긍정적인 영향을 미친다는 결과를 도출하였다. 세부적으로 예산편성의 세분화에 있어서 명세화된 예산편성 소프트웨어의 실행 품질은 유의적 영향을 미치지만 경영환경과 회계기법의 적용간에 부의 상관관계가 발견되었다. 본 연구를 통하여 중소제조기업은 관리회계 실무적 효과를 증진시킬 수 있도록 원가행태의 변동성추적을 통한 생산량, 제품배합결정 등과 같은 경영분석 모듈의 실행에 초점을 두어야 한다는 점을 제안한다.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.877-884
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• 2020

The main aim of the present study is to investigate the factors that are considered affecting the adoption of Activity-Based Costing (ABC) in the autonomous public universities in Vietnam. A quantitative research was carried out. The data was collected through an online questionnaire survey between June 2020 and September 2020 addressed to the target respondents comprising 168 managers and accountants from 23 autonomous public universities in Vietnam, which participated in the resolution project No. 77/NQ-CP of the Vietnamese government on the pilot renovation of operational mechanisms of public tertiary education institutions during the period of four years, from 2014 to 2017. The findings resulted from hypothesis testing by a binary regression analysis based on the SPSS 20.0 software show that training, competition, support of top manager, and university size are the four main factors that positively affect the adoption of Activity-Based Costing (ABC) in studied universities. On the other hand, no statistically significant impact was found on two other variables, namely the variety of services provided and the usefulness of cost information factors. From the research results, discussions and policy recommendations have been presented to promote the adoption of Activity-Based Costing (ABC) in Vietnamese autonomous public universities in the coming time.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.389-395
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• 2020

Earnings management is a matter of concern for organizations because it affects the interests of stakeholders. This reduces the quality of information on financial statements of the organizations when the organization performs earnings management behavior. The objective of the article is to examine the impact of corporate governance on earnings management of all Vietnamese listed banks from 2015 to 2019. The article uses time-series data and ordinary least square (OLS) with Eviews 10.0 software to test the regression model. The agency and asymmetry information theory is used to explain the relationship between corporate governance and earnings management. The study results show that two variables - the foreign members of the board of directors and audit committee - have an opposite effect on earnings management behavior of Vietnamese listed banks. Therefore, the managers of listed banks need to raise awareness to express responsibility for honest and reasonable information on the financial statements. This creates trust and credibility for stakeholders. Moreover, Central bank of Vietnam should monitor regularly and enforce strict sanctions to limit earnings management behavior of listed banks. This contributes to improving the quality of accounting information in the Vietnamese banking sector to meet the trend of international economic integration.

• 산경연구논집
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• 제4권1호
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• pp.15-21
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• 2013

Purpose - Our goal was to determine whether there is a relationship between actual profits' deviation from the profits expected in earnings per share's adjustment announcements and the degree of apparent earnings management in annual financial statements. Research design, data, and methodology - The samples consisted of 133 companies from ten industries. The companies were selected among those listed in the stock exchange, and their data were examined covering the two-year period from 2008 to 2010. Tests were conducted using a regression model and SPSS statistical software. Results - The findings indicate the following. There is no significantly positive relationship among the last earnings per share's adjustment forecast, the first earnings forecast per share, and earnings management. Moreover, the amount of the latest earnings per share's adjustment forecast relative to its first forecast is not associated with the companies' discretionary accruals items. Finally, the hypothesis that a relationship exists between companies' latest adjustments of their earnings per share and earnings management was tested the results indicate that there is no such relationship. Conclusions - The study's results suggest that the amount of earnings per share's adjustment is not a motivation for earnings management.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.631-638
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• 2020

The intention of this research is to identify the effect of corporate social responsibility (CSR) disclosure on firm value with profitability as a moderating variable. Data collection is carried out with data documentation that is based on financial reports and sustainability reports. All companies listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period are considered as the population of this study. Samples were selected using the purposive sampling method. The following are criteria that would be used in this study: 1) publish a sustainability report using the GRI G4 standard as a reference in preparing reports for 2013-2016, 2) publish a complete financial report for the 2014-2017 observation period, 3) not experience a loss during the 2014-2017 period. The total sample of the study was 109 companies. The study uses path analysis assisted with WarpPLS software version 6.0. The results show that the disclosure of corporate social responsibility has a positive and significant effect on firm value, and profitability moderates the effect of corporate social responsibility disclosure on firm value. The implication of the research is that implementing corporate social responsibility is very important to increase firm's value and firm's sustainability in the future.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.303-314
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• 2021

The higher the firm performance, the more chances enterprises can expand and develop their production, create jobs, and improve the workers' living quality. The main objective of this study was to measure the internal factors influencing the firm's performance of food and beverage (F&B) firms listed on the Hanoi Stock Exchange (HNX). Data was collected on 15 F&B firms listed on the HNX from 2015 to 2019 We use mixed research method, both qualitative and quantitative. For the quantitative research method, the supporting tool is Stata13 software. The results via Ordinary Least Squares (OLS) regression method show the impacts of internal factors with the following observed variables: the ratio of short-term debt to total liabilities (CS1) and total assets (S2) have an opposite impact (-) on ROA and ROE; debt-to-total assets ratio (CS2) has an opposite effect (-) on ROA; growth of total assets (G2) of the growth factor positively affects (+) ROA and ROE, the remaining factors do not affect ROA and ROE; and internal factors do not influence ROS. Based on the findings, some recommendations have been proposed to help the F&B firms listed on the Hanoi Stock Exchange improving their firm performance in the future.