• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.943-952
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• 2021

The purpose of this study is to evaluate the effect of COVID-19 on corporate governance attributes and firm performance association. This research used a sample of 188 non-financial firms from the Malaysian market for the years 2019-2020. We found that the COVID-19 has affected all firm characteristics including firm performance, governance structure, dividend, liquidity, and leverage level, yet, the difference between prior and post COVID-19 pandemic is not significant. Also, the investigation revealed that board size exerts a significant positive impact on firm performance. After splitting the sample based on year, however, we found that board size does not matter in the uncertain time of the current crisis, while board diversity appeared to be significantly enhancing firm performance in the crisis time compared to the prior year where it has an inverse association with firm performance in both indicators. Board meetings and audit committee meetings seemed to have a significant negative influence on firm performance pre and post-COVID-19. This study contributes to the limited literature by providing the first empirical evidence on the impact of Coronavirus on the firm performance and corporate governance association.

• Journal of Service Research and Studies
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• v.7 no.3
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• pp.21-36
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• 2017

Recently in information business, managing and auditing are getting more difficult because of enlargement, intellectualization and convergence. In addition, ordering organizations have been having a difficult time choosing a service because not only there is a huge overlap between information audit system and PMO but also the work boundaries of those two are not clear enough. As the demand that a business managing and auditing frame work need to be more developed in terms of independence, quality, economic feasibility and responsibility has been increased, the Korea Association Of Information Systems Audit has been attempting to improve business management and audit system by proposing Unified Project Management Framework whose process is approximately constructed. This study introduces Unified Project Management Framework which is all-encompassing from the ordering at the very beginning of business to the operating in the post-processing step and then verifies its work scope through a comparative analysis with existing management systems. Also, this thesis examines the necessity of unification of audit system and PMO by analysing existing similar systems. At the end, this study, analyses the suitability of Unified Project Management Framework by evaluating it with IT goal frame of COBIT5 which is constructed based on BSC performance management index. The result of the analysis is expected to help people in charge understanding the features of Unified Project Management Framework before they apply it to practical business.

• Management Science and Financial Engineering
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• v.10 no.1
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• pp.53-75
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• 2004

Most existing studies on time-dependent networks have been focused on finding a minimum delay path given a departure time at the origin. There, however, frequently happens a situation where users can select any departure time in a certain time interval and want to spend as little time as possible on traveling the networks. In that case. the delay spent on traveling networks depends on not only paths but also the actual departure time at the origin. In this paper, we propose a new problem in time-dependent networks whose objective is to find an optimal departure time given possible departure time interval at the origin. From the optimal departure time, we can obtain a path with minimum delay among all paths for possible departure times at the origin. In addition, we present an algorithm for finding an optimal departure time by enumerating trees which remain shortest path tree for a certain time interval.

• Journal of The Korea Institute of Healthcare Architecture
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• v.19 no.1
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• pp.9-22
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• 2013

Purpose: The aging population is the quickly increasing in Korea. Since 2008, the National Long term Care Insurance, a number of long term care facilities have established during short time in Korea. Especially, the environmental assessment tool is important for managing healing environment in a long term care facility for the elderly. Alzheimer's Garden Audit Tool (AGAT) is used to assess whether a garden incorporates those elements and qualities as healing outdoor space. In this paper, we discuss the benefits, limitations, and future directions of the assessment tool for long-term care facilities. Methods : The AGAT audit was done through content analysis by 5 experts from diverse discipline as post occupancy evaluation of a long term care facility located in suburban area. The expert group was asked to describe their comments for modification and improvement in application of AGAT. Results : The results of this study show that it is necessary to refine the instrument's items to better meet the needs of the criteria and items for Korean culture-friendly tool. Especially, greenhouse elements (various plants, birds etc.), multisensory experiences, users-oriented space, programmed activities in garden, and hazards on pathway has somewhat limitation as measurement to assess outdoor of long-term care facilities in Korea. Implications : Consequently, AGAT could be applicable to evaluate the outdoor space of long term care facility in Korea with culturally sensitive revision.

• Journal of the Korea Society of Computer and Information
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• v.19 no.12
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• pp.339-348
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• 2014

This study searches an improvement scheme of auditing on international financial environment since enforcing IFRS in order to secure transparency and reliability in corporate accounting and credibility in external audit from 2011 K-IFRS. As improvement schemes for the issue of the audit on K-GAAP are: First, the guarantee of the auditor's qualities of duties and talents about the lack of accountability and awareness and independence of auditor are needed. Secondly, the free acceptance or certified public accountant is adopted. Third, the non-Executive Director shall be granted. Fourth, the external auditor CPA and Auditor's remuneration should be increased. Fifth, the auditor's shares shall be limited. Sixth, the external audit to supervise and the ratio of supervision should increase. Finally, the foreign corporation for the time being limited to increase our competitiveness.

• Journal of Digital Convergence
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• v.11 no.3
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• pp.327-335
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• 2013

Purpose: The purpose of this study was to identify the factors related in an urban resident's drinking state and drinking problem. Methods: The data was collected from Oct. 2008 to Sep. 2009. Data were collected by questionaire from 359 urban resident over 20 years old and drinking experience residing. The instruments for this study were the alcohol use disorder identification test(AUDIT), the related factors of alcohol drinking. The data were analyzed using descriptive statistics, t-test, ANOVA, hierarchical multiple regression with the SPSS 18.0 program. Results: The problem drinking were 35.7% on AUDIT. (a) Male had significant effect on drinking problem; (b) If you drank alcohol for the first time prior to high school graduation had significant effect on drinking problem; (c) Permanent rental or unlicensed residential had significant effect on drinking problem; (d) Experience in drunk driving had significant effect on drinking problem. Conclusion: It is nessary to education at early childhood for the prevention of drinking problems and regular management for high risk.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.24 no.6
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• pp.1271-1284
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• 2014

This paper classifies technical, administrative and physical areas of defects and advices made by an external audit (ISO27001) and internal audit (performed by a security team) in a company which has the management system of information security. With the classified data it finds the correlation between the budget and investment of information security, and analyze the correlation. As a result of the analysis, it has been found that as time goes on there is a consistent correlation between a administrative area and technical area of security. Specially, it has been confirmed that the relation between the scale of the budget which is not executed and the number of the defects and advices made by the audit is in direct proportion. Therefore, in this paper, so as to provide a model that can be used for validating the effectiveness of the protective investment information by statistically calculating the similarity based on the results of correlation analysis. This research is intended to help that a company makes a precise decision when it establishes a policy of information security and systematic methodology of the investment in information security.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.23 no.6
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• pp.9-14
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• 2023

The purpose of information system audit is to proactively identify and efficiently manage all risk factors that may arise during the process of constructing an information system, in order to assist in achieving the objectives of information system development. However, there is currently significant dissatisfaction with the quality and effectiveness of the auditing process, leading to ongoing research aimed at finding effective solutions. In this paper, we propose a multi-level evaluation model to enhance mutual understanding between auditors and evaluators and present a model that undergoes a maturity process, improving its levels and stages. We introduce a maturity-based evaluation model platform, enabling efficient communication between auditors and evaluators, allowing for real-time feedback, and supplementing it through continuous search. By presenting this multi-level model aimed at maturing the entire system, we aim to efficiently manage the system development process.

• Journal of Advanced Navigation Technology
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• v.13 no.3
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• pp.438-447
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• 2009

Digital home devices aims at providing the multimedia service which is not limited at time and space in home network environment. However, it is incapable of the fair use of consumers who legally buys contents, and causes damage to the contents providers owing to the indiscriminate distribution and use of illegal contents. DRM system appeared to solve this problem cannot protect the license stored on digital home devices and manage license by redistribution. This paper proposes a license audit model which makes an inspection of illegal access, modification and redistribution and reports alert logs to server.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2001.05a
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• pp.676-679
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• 2001

As network security is coning up with significant problem after the major Internet sites were hacked nowadays, IDS(Intrusion Detection System) is considered as a next generation security solution for more reliable network and system security rather than firewall. In this paper, we propose the new IDS model which tan detect intrusion in different systems as well as which ran make real-time detection of intrusion in the expanded distributed environment in host level of drawback of existing IDS. We implement its prototype and verify its validity. We use pattern extraction agent so that we can extract automatically audit file needed in distributed intrusion detection even in other platforms.