• Safety and Health at Work
• /
• v.12 no.2
• /
• pp.154-166
• /
• 2021

Background: Occupational health and safety (OHS) is a significant interest of all governments to prevent workplace hazards. Although appropriate legislation and regulations are essentials for the protection of workers, they are solely not enough. Application of them in practice should be secured by an efficient inspection system. Fundamental components of an inspection system are inspectors and their audit tasks. Maintaining the fair balanced task assignment among inspectors strictly enhances the efficiency of the overall system. Methods: This study proposes a two-phased goal programming approach for OHS inspectors' task assignments and presents a case study. Results: The solution approach gives the balanced assignment of inspectors to the workplaces in different cities of the country in the planning period. The obtained schedule takes into account the distances covered by the work places and the number of the workplaces' employees to be audited and pays attention to the human factors by considering the preferences of the inspectors. The comparisons between the obtained optimal schedule and the implemented one that is produced manually show that the approach not only maintains the technical requirements of the problem, but also provides social and physical balance to the task assignment. Conclusion: Both the approach and the application study are expected to offer fruitful inspirations in the area of safety management and policy and they provide a good guide for social policy and organizational aspects in the field of OHS inspectors' task assignment.

• Asia-Pacific Journal of Business
• /
• v.11 no.3
• /
• pp.137-151
• /
• 2020

Purpose - The purpose of this study is to investigate whether financial analysts' cash flow forecasts mitigate the accrual anomaly. In addition, we examine whether the more accurate analysts' cash flow forecasts are the greater the decline of the accrual anomaly. Design/methodology/approach - Data used in the empirical tests are extracted through KIS-VALUE and FN-GUIDE, and the sample consists of firms listed on Korea Stock Exchange for 7 years from 2005 to 2011. We test the hypotheses using multiple regression analysis and we also estimate the regressions with the decile ranks of the explanatory variables to minimize the influence of outliers. Findings - We have failed to capture evidence that the provision of financial analysts' cash flow forecasts itself reduces the accrual anomaly. However, we find the accrual anomaly to be less severe when financial analysts provide more accurate cash flow forecasts. The findings are consistent in the regression models with the decile ranks as well as in the robustness tests that controlled the accruals quality. Research implications or Originality - This study contributes to the expansion of related studies in the Korea by providing empirical evidence partially that the financial analysts' cash flow forecasts mitigate the accrual anomaly.

• Asia-Pacific Journal of Business
• /
• v.12 no.3
• /
• pp.193-212
• /
• 2021

Purpose - This study investigates the effect of auditor change on client firm's accounting (financial statement) comparability. Design/methodology/approach - The comparability of accounting information is measured by the difference in accruals between the two firms. Additionally, the study uses earnings-stock return relationship as another proxy of accounting comparability. In particular, the paper examines whether there is a systematic difference between initial audit years and the other years with respect to the client firm's accounting comparability. Moreover, current study tests how changes in auditor size or industry expertise before and after the switch of auditors affect the accounting comparability. Findings - The results show that the level of accounting comparability is lower in the year of auditor change than in the other years. Furthermore, this lower level of comparability is derived by the observations that switch their auditors from non-Big4 to non-Big4 or from non-specialist to non-specialist. These results are consistent when accounting comparability is measured by different proxies. Research implications or Originality - The findings of this study provide important policy implications for the regulations related with auditor selection.

• Proceedings of the Safety Management and Science Conference
• /
• 2003.11a
• /
• pp.315-321
• /
• 2003

Under WTO we are confronted with the upcoming of the infinite competition and the opening of education market. In order to meet such new changes, more and more university in education industry participate in the certification of ISO 14000. This paper presents an effective approach to obtain the ISO 14001 environmental management system, summarized as follows: First, the top manager should understand the environmental problems and motivate all personnels. Second, a systematized environmental management system should be constructed in accord with actual circumstances of firms, and should be improved continuously by means of effective operation, internal audit and management review. Third, an environmental policy should be published, the environmental programs should be established following an environmental objective, target and they should be monitored regularly.

• Journal of Information Processing Systems
• /
• v.17 no.4
• /
• pp.772-786
• /
• 2021

The process of tracking suspicious behavior manually on a system and gathering evidence are labor-intensive, variable, and experience-dependent. The system logs are the most important sources for evidences in this process. However, in the Microsoft Windows operating system, the action events are irregular and the log structure is difficult to audit. In this paper, we propose a model that overcomes these problems and efficiently analyzes Microsoft Windows logs. The proposed model extracts lists of both common and key events from the Microsoft Windows logs to determine detailed actions. In addition, we show an approach based on the proposed model applied to track illegal file access. The proposed approach employs three-step tracking templates using Elastic Stack as well as key-event, common-event lists and identify event lists, which enables visualization of the data for analysis. Using the three-step model, analysts can adjust the depth of their analysis.

• Industrial Engineering and Management Systems
• /
• v.9 no.2
• /
• pp.141-156
• /
• 2010

Despite all attempts to prevent fraud, it continues to be a major threat to industry and government. Traditionally, organizations have focused on fraud prevention rather than detection, to combat fraud. In this paper we present a role mining inspired approach to represent user behaviour in Enterprise Resource Planning (ERP) systems, primarily aimed at detecting opportunities to commit fraud or potentially suspicious activities. We have adapted an approach which uses set theory to create transaction profiles based on analysis of user activity records. Based on these transaction profiles, we propose a set of (1) anomaly types to detect potentially suspicious user behaviour, and (2) scenarios to identify inadequate segregation of duties in an ERP environment. In addition, we present two algorithms to construct a directed acyclic graph to represent relationships between transaction profiles. Experiments were conducted using a real dataset obtained from a teaching environment and a demonstration dataset, both using SAP R/3, presently the predominant ERP system. The results of this empirical research demonstrate the effectiveness of the proposed approach.

• KIPS Transactions on Computer and Communication Systems
• /
• v.2 no.11
• /
• pp.483-488
• /
• 2013

Users can access their data anywhere, at any time by using outsourced storage. But they cannot know how service provider manage the data. Even user cannot know when data damaged. To solve these problems, the outsourced storage auditing schemes has been proposed. Most proposed schemes are based on Homomorphic Verifiable Tags. But it has computational efficiency limitation because data used to exponent. In this paper, we propose a novel approach to outsourced storage auditing scheme using coefficient matrix. In the proposed scheme, data used to auditing by coefficient matrix form. Auditing procedures are proceed as solving the linear simultaneous equation. The auditor can audit easily by solving the equation using solution vector. The auditor can audit the n size data using sqrt(n) size data through out proposed scheme.

• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.41 no.4
• /
• pp.70-80
• /
• 2018

The International Organization for Standardization (ISO) published ISO 9001 Quality Management System (QMS)-Requirements in 1987 and has revised four times since then. ISO 9001:2015 is the latest edition. This latest edition has two most noticeable changes. The first major change of new edition focuses on performance with an emphasis on Risk-Based Thinking (RBT) to enhance the process approach. The new edition consists of ten clauses whose first three clauses are largely same as older edition but risks are clearly stated and stressed in last seven clauses, emphasizing on Plan-Do-Check-Act cycle at all levels in the organization. The second major change is that the new edition has the same overall structure as other ISO management system standards known as High Level Structure (HLS) with Annex SL. The companies obtained the certificate of new ISO 9001:2015 QMS by September 15, 2018 in order to maintain as an ISO QMS registered firm. In this article we collected transition audit data from more than 100 companies that registered ISO 9001:2015 QMS for recent three years. We performed a statistical analysis to disclose the relationships between the characteristics of companies and the minor nonconformities found in ISO 9001:2015 requirements during transition audit processes. We also aim to interpret the findings and deduce the implications of the statistical results.

• Journal of the Korea Institute of Information Security & Cryptology
• /
• v.34 no.1
• /
• pp.41-52
• /
• 2024

Security audits of IPsec VPNs are crucial for identifying vulnerabilities caused by implementation flaws or misconfigurations, as well as investigating incidents. Nevertheless, auditing IPsec VPN presents noteworthy challenge due to the encryptiong of network contents which ensere confidentiality, integrity, authentications and more. Some researchers have suggested using man-in-the-middle(MITM) techniques to overcome this challenge. MITM techniques require direct participation in the network and prior knowledge of the pre-shared key for authentication. This causes temporary network disconnection for security audits, and it is impossible to analyse data collected before the audit. In this paper, we present an analysis technique aimed at ensuring network continuity without relying on a specific IPsec VPN topologies or authentication method. Therefore, it is anticipated that this approach will be effective, practical and adaptable for conducting IPsec VPN security

• Korean Journal of Fisheries and Aquatic Sciences
• /
• v.57 no.4
• /
• pp.410-422
• /
• 2024

Despite international laws and government efforts, most of the world's fishery resources and ecosystems have continued to decline since the 1970s. In response, international non-governmental organizations have launched sustainable seafood movements and attempted various strategic approaches. These include the "boycott" strategy of the 1980s and 1990s, and the expansion of certified fisheries through Fishery Improvement Projects (FIPs) in the 2000s. According to data from the Marine Stewardship Council (MSC), currently there are 274 MSC-certified fisheries in 63 countries, covering 179 species, and 264 fisheries engaged in FIPs in 67 countries, covering 233 species. In Korea, the adoption of private fishery governance, which complements international and domestic fishery laws and government management, remains relatively low. Therefore, we examined private fishery governance with respect to its governance, interaction with laws, credibility, legitimacy, current status, and key considerations for its implementation. We emphasize the utilizing MSC fishery certification schemes as an audit approach to sustainability, implementating FIPs to address the fisheries sustainability gap, using councils for leadership, and securing government financing for fisheries with no market incentives.