• Title/Summary/Keyword: Audit Time

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UNIFORM ASYMPTOTICS FOR THE FINITE-TIME RUIN PROBABILITY IN A GENERAL RISK MODEL WITH PAIRWISE QUASI-ASYMPTOTICALLY INDEPENDENT CLAIMS AND CONSTANT INTEREST FORCE

  • Gao, Qingwu;Yang, Yang
    • Bulletin of the Korean Mathematical Society
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    • v.50 no.2
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    • pp.611-626
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    • 2013
  • In the paper we study the finite-time ruin probability in a general risk model with constant interest force, in which the claim sizes are pairwise quasi-asymptotically independent and arrive according to an arbitrary counting process, and the premium process is a general stochastic process. For the case that the claim-size distribution belongs to the consistent variation class, we obtain an asymptotic formula for the finite-time ruin probability, which holds uniformly for all time horizons varying in a relevant infinite interval. The obtained result also includes an asymptotic formula for the infinite-time ruin probability.

Companies Entering the Metabus Industry - Major Big Data Protection with Remote-based Hard Disk Memory Analysis Audit (AUDIT) System

  • Kang, Yoo seok;Kim, Soo dong;Seok, Hyeonseon;Lee, Jae cheol;Kwon, Tae young;Bae, Sang hyun;Yoon, Seong do;Jeong, Hyung won
    • Journal of Integrative Natural Science
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    • v.14 no.4
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    • pp.189-196
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    • 2021
  • Recently, as a countermeasure for cyber breach attacks and confidential leak incidents on PC hard disk memory storage data of the metaverse industry, it is required when reviewing and developing a remote-based regular/real-time monitoring and analysis security system. The reason for this is that more than 90% of information security leaks occur on edge-end PCs, and tangible and intangible damage, such as an average of 1.20 billion won per metaverse industrial security secret leak (the most important facts and numerical statistics related to 2018 security, 10.2018. the same time as responding to the root of the occurrence of IT WORLD on the 16th, as it becomes the target of malicious code attacks that occur in areas such as the network system web due to interworking integration when building IT infrastructure, Deep-Access-based regular/real-time remote. The concept of memory analysis and audit system is key.

The Design for Security System of Linux Operating System (리눅스 운영체제를 위한 보안 시스템 설계)

  • Park, JinSeok;Kim, SoonGohn
    • The Journal of Korea Institute of Information, Electronics, and Communication Technology
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    • v.3 no.4
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    • pp.35-42
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    • 2010
  • This paper reviews the current studies about the current secure OS, security module and SELinux, and suggests Linux access control module that uses the user discriminating authentication, security authority inheritance of subjects and objects, reference monitor and MAC class process and real-time audit trailing using DB. First, during the user authentication process, it distinguishes the access permission IP and separates the superuser(root)'s authority from that of the security manager by making the users input the security level and the protection category. Second, when the subjects have access to the objects through security authority inheritance of subjects and objects, the suggested system carries out the access control by comparing the security information of the subjects with that of the objects. Third, this system implements a Reference Monitor audit on every current events happening in the kernel. As it decides the access permission after checking the current MAC security attributes, it can block any malicious intrusion in advance. Fourth, through the real-time audit trailing system, it detects all activities in the operating system, records them in the database and offers the security manager with the related security audit data in real-time.

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The Alcohol Drinking Pattern and the Related Factors in Problem Drinking among Adolescent's Parents in Korea (청소년 부모의 음주행태와 문제음주 관련요인)

  • Kim Nam-Cho;Park Ho-Ran;Lee So-Young;You So-Young
    • Child Health Nursing Research
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    • v.10 no.1
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    • pp.37-47
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    • 2004
  • Purpose: This study aimed to identify the alcohol drinking pattern of parents and to analyze drinking related factors in problem drinking among adolescent's parents. Method: This study was conducted through a structured questioning from November 5th to 22th in 2002. Those are 2,522 parents of the students of the 1st and 2nd grade who were selected randomly among 26 middle and high schools located in Socho-gu, Seoul. Data was analyzed using SAS program that included descriptive statistics, Chi-square test, and multiple logistic regression analysis. Result: 1. For frequency of drinking, 33.1% of the subjects responded to drink two-four times a month, 26.0% drink more than two times a week. 2. For the amount of drinking, 29.6% drink one or two glasses while 9.4% drink over ten glasses at a time. 3. The mean AUDIT score was 8.27 7.02(score of range: 0- 40). 4. Based on AUDIT score, drinkers with less than eight point from AUDIT(normal group) were 55.1%, from more than eight point to less than twelve point from AUDIT(problematic drinker) were 16.3%, and more than twelve point from AUDIT(alcohol abuse and dependency) were 28.6%. 5. Based on more than twelve point from AUDIT, female(mother), high school and, have religion, housekeeper were the significantly higher score than counter parts. Conclusion: Alcohol drinking pattern and level of drinking of their parents links to their children's drinking and results in family, social, and national loss. Active prevention is needed. Specially, pertinent education about drinking and public education for mothers who are housekeepers should be carried out with concentrated intervention programs for the problematic drinker so alcohol abuse and dependency can be reduced.

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A CEO Pay Slice and the Reliability of Accounting Information on Service Industry (서비스산업의 경영자 보상차이와 회계정보의 신뢰성)

  • AN, Sang-Bong;JI, Sang-Hyun;YOON, Ki-Chang
    • The Journal of Industrial Distribution & Business
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    • v.10 no.5
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    • pp.77-86
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    • 2019
  • Purpose - The present study examined the reliability of accounting information based on the pay slice (CPS) information of chief executive officers (CEOs) in the service industry. The difference in the size of CPS under the capitalist system can be used as an index to gauge the influence of top management. Research design, data, and methodology - In accordance with the amendment of the Financial Investment Services and Capital Market Act in 2013, the pay information of individual registered executives with annual salary of more than 500 million won has been disclosed. The sample of the current study is 232 companies listed on the Korea Exchange excluding financial services from 2013 to 2015, when the individual pay-slice information for registration officers was published in the business report in accordance with the revision of the Capital Market Act. The financial data required for this study were extracted from the FnGuide and the TS-2000. With the data, we tested the relationship between CPS and accounting information reliability through a linear regression analysis. Results - The first result showed that the relationship between the CPS and human resource in internal accounting control system in the service industry is significantly negative only with the accounting department personnel. This result implied that the CEO can negatively affect the retention of the accounting department in the firm. Second, both the CPS and quality of audit in the service industry are negatively related both to audit fees and to audit time. Nonetheless, the relationship between the number of the auditor and the CPS is insignificant. This result indicated that the CEO can negatively affect audit fees and audit time of external auditors. The results of the present study suggested that CPS information may have a negative impact on the reliability of accounting information. Conclusion - This study is the first study to examine the reliability of CPS and accounting information for the service industry in terms of human resources in internal accounting control system and audit quality. Therefore, the present study is expected to provide some useful information to economic decision-making of various external parties for service firms.

A Study on Database Authentication System in Middleware (미들웨어상에서 데이터베이스 인증시스템에 관한 연구)

  • 최진탁
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.24 no.66
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    • pp.27-35
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    • 2001
  • The Gateway Server Authorization System(GSAS) presented in this thesis is a database authorization system. GSAS is responsible for user\`s authorization, and privilege management, audit service. Only users that are filtered in GSAS can access the DBMS(Data Base Management System) through middleware. GSAS is located at the DBMS and already contains an authorization record for user accessing a specific DBMS. GSAS on consists of several components, namely an authorization manager, a privilege manager, and an audit manager. As an authorization manager and a privilege manager can only approve a pass at the same time, a user can get accessibility for DBMS.

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A study on Maritime Safety Audit(MSA) and it's Guideline (해상교통안전진단제도 및 기술기준 연구)

  • Cho, Ik-Soon;Kim, Kyoung-Mi;Jang, Woon-Jae
    • Journal of Korea Ship Safrty Technology Authority
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    • s.28
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    • pp.36-45
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    • 2010
  • While the vessel become bigger and high speed, navigational passages become narrow due to an enlargement of all sorts of new ports, sea-crossing bridges and anchorages, leading to the high probability of marine accidents. Furthermore, a constant increase in the maritime transportation and the traffic volume on the sea led to a variety of sea traffic environments and it is a trend for the demand for the sea transportation environment to increase steadily. At this point of time, the Ministry of Land, Transport, and Maritime Affairs introduced the Korea Maritime Safety Laws evaluating the degree that The Safety Audit System for maritime transport, which evaluates the degree that all kinds of port facilities installed temporarily or installed into navigational passages, and the installations and repair constructions of S.O.C. facilities affect ships' traffic safety, was introduced through Korea Maritime Safety Laws and went into effect from November 28th, 2009. This study was performed to introduce an outline including the concept and purpose of the Maritime Safety Audit(MSA) system for maritime transport and the technological guidelines for scientific and standardized enforcement, thereby analyzing the system.

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A Study on the effectiveness of Maritime Traffic Safety Audit Scheme through Case Analysis (해상교통안전진단 사례분석을 통한 진단제도의 효과분석에 관한 연구)

  • Song, Tae-Han;KIM, Young-Du
    • Journal of Coastal Disaster Prevention
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    • v.5 no.4
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    • pp.193-201
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    • 2018
  • The recent increase in size and speed of ships resulted in the existing maritime routes becoming narrow relative to the size of new ships. At the same time, as the improvement and optimization in marine transportation take place and the construction of structures in seas and harbor improvements pick up speed, there is an increasing probability of marine accidents. Due to these environmental changes, the need to professionally analyze the effect of marine structures on navigation arose to ensure safety of ships and a law was enacted and introduced for the Maritime Traffic Safety Audit (MTSA). In this study, a Qualitative assessment for verifying the effectiveness of MTSA was carried out with case analysis and analysis model in other similar audit scheme. It is expected that an analyzed result for effectiveness of MTSA will be a steppingstone for enhancing the MTSA and keeping maritime traffic safety as its own purpose.

Development of Network Event Audit Module Using Data Mining (데이터 마이닝을 통한 네트워크 이벤트 감사 모듈 개발)

  • Han, Seak-Jae;Soh, Woo-Young
    • Convergence Security Journal
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    • v.5 no.2
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    • pp.1-8
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    • 2005
  • Network event analysis gives useful information on the network status that helps protect attacks. It involves finding sets of frequently used packet information such as IP addresses and requires real-time processing by its nature. Apriori algorithm used for data mining can be applied to find frequent item sets, but is not suitable for analyzing network events on real-time due to the high usage of CPU and memory and thus low processing speed. This paper develops a network event audit module by applying association rules to network events using a new algorithm instead of Apriori algorithm. Test results show that the application of the new algorithm gives drastically low usage of both CPU and memory for network event analysis compared with existing Apriori algorithm.

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A Study on the Priority Analysis in Stakeholers of Information Systems Audit using Fussy-ANP Method (Fuzzy ANP 기법을 이용한 정보시스템 감리 이해당사자별 우선순위 분석에 관한 연구)

  • Kyung, Tae-Won;Kim, Sang-Kuk
    • Information Systems Review
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    • v.11 no.1
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    • pp.85-106
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    • 2009
  • Current trend of audit is to check the physical aspects of developed information system, such as checking the budget constraints, time constraints or functional fluency etc. However, ultimate goal of information system is to help the organization to achieve the competency over their competitors. Also, there are three different interest groups in system auditing, like audit requesting group, audited group and audit group, who may have different points of interests in auditing. Current auditing process, however, ignores this point, and so does not check the differences between three groups. This study tries to develop new auditing method to cure these two problems. Contributions of this study may be summarized as follows. First, Redefine Information Systems Audit from a service point of view. Second, Divide the audit related person into three groups, and their different needs toward the information system was analyzed. Third, Analyze and compare the main interests of three groups, and weights of each groups to each indexes were calculated. Fourth, Fuzzy theory was applied to quantify the qualitative answers, which may minimize the ambiguity of questionnaire replies.