• Asia-Pacific Journal of Business
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• v.11 no.1
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• pp.167-183
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• 2020

Purpose - The purpose of this study is to achieve effective system improvement and operation methods for the improvements on the ability of firms'preparation of the financial statements Design/methodology/approach - This study conducts a survey of not only the accounting staff but also accounting specialist such as CPA or CTA. Findings - For the improvements on the ability of firms'preparation of the financial statements, comprehensive improvement in accounting education is needed as follows. First, the focus of accounting education should be converted to the consolidated financial statements, case study and analysis of accounting standards. Second, Financial Supervisory Service and Korea Accounting Institute in cooperation with accountancy firm need to create an accounting education program. Third, the focus of accounting education should be converted to consumer oriented education by providing accounting knowledge with various methods of teaching. Fourth, this study suggests the creation of the committee on Accounting Education. Research implications or Originality - As a result of the incorrect practice of firms'relying on auditors to prepare the financial statements, social concerns about the reliability of accounting information are raised because the incorrect practice decreases the auditor's independence and weaken the auditor's ability to verify accounting information. Therefore, this study analyzes the current status of auditors'preparation of the financial statements.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.325-332
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• 2022

This research aims to examine and assess how management methods, financial conditions, and corporate governance strategies affect stock returns. This study employs a quantitative approach with a population of 1968 firms with stock returns (return) and a sample of 225 companies with corporate governance practices in the manufacturing industry in Indonesia from 2013 to 2018. The findings of this study show that strategic management has a significant impact on stock return, financial condition, and corporate governance strategy. The findings of this study on debt strategy as a proxy for management strategy, debt default as a proxy for economic conditions, corporate governance strategy as a proxy for centralized ownership, and independent commissioners function as a mechanism of internal and external control in increasing stock return for investors all support increasing stock return for investors. The cost reduction strategy includes reducing operating costs unless the audit committee has not yet functioned as an internal control or requirement for a company to be listed with the Financial Services Authority on the Indonesia Stock Exchange.

• Journal of Korean Society of Transportation
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• v.31 no.6
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• pp.67-89
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• 2013

This study is to perform empirical analysis on observational before-after studies in Naive Method, Comparison Group(CG) Method and Empirical Bayes(EB) Method, and to compare with their results and to propose ways to apply to evaluation researches. For this purpose, the evaluation of road safety audit executed on Y$\breve{o}$ng-dong freeway in 2005 and 2006 was performed. As a result, all three methods have showed improved effects due to safety treatments. The safety effectiveness of Naive method is the largest, CG Method is the second and EB method is the last. The results of Naive method are overestimated due to the trend of reducing traffic accidents and those of CG method are affected by the external casual effects of comparison group. In the EB method, as "regression to the mean" phenomenon are controlled by reference group's accident model, it's result is relatively more accurate than that of other methods. In the conduct of evaluation studies, the analysts have to understand the pros and cons of each evaluation method. And after leading the survey on accident trends of related all sites, evaluation analysis is performed to be able to minimize bias.

• Journal of Internet Computing and Services
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• v.25 no.1
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• pp.123-136
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• 2024

The U.S. Department of Defense, leading global cybersecurity policies, has two main cybersecurity frameworks: the Cybersecurity Maturity Model Certification (CMMC) for external defense industry certification, and the Risk Management Framework (RMF) for internal organizational security assessments. For Republic of Korea military, starting from 2026, the Korean version of RMF (K-RMF) will be fully implemented. Domestic defense industry companies participating in projects commissioned by the U.S. Department of Defense must obtain CMMC certification by October 2025. In this paper, a new standard compliance meta-model (R3C) development methodology that can simultaneously support CMMC and RMF security audit readiness tasks is introduced, along with the implementation results of a compliance solution based on the R3C meta-model. This research is based on practical experience with the U.S. Department of Defense's cybersecurity regulations gained during the joint project by the South Korean and U.S. defense ministries' joint chiefs of staff since 2022. The developed compliance solution functions are being utilized in joint South Korean-U.S. military exercises. The compliance solution developed through this research is expected to be available for sale in the private sector and is anticipated to be highly valuable for domestic defense industry companies that need immediate CMMC certification.

• Convergence Security Journal
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• v.4 no.2
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• pp.1-7
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• 2004

The growth of incidents on the Internet has reflected growth of the internet itself and growth of the computing Power. while in Previous years, external attacks tended to originate from those interested trend in exploring the Internet for its own sake and testing their skills, there is an increasing trend towards intrusions motivated by financial, Political, and military objectives. so, attacks on the nation's computer infrastructures are becoming an increasingly serious problem. Even though the problem is ubiquitious, government agencies are particularly appealing targets and they tend to be more willing to reveal such events than commercial organizations. The threat of damage made necessity of security's recognition, as a result, many researches have been carried out into security of system actively. Intrusion Detection technology is detection of intrusion using audit data differently from using traditional simple filtering and informs manager of it. It has security manager of system deal with the intrusion more quickly. but, cause current environment of Internet manager can't doing response Intrusion alert immediately That's why IPS needed. IPS can response automatically the intrusion alert. so, manager is more comfortable and can response quickly.

• Proceedings of the Korea Information Assurance Society Conference
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• 2004.05a
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• pp.21-26
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• 2004

The growth of incidents on the Internet has reflected growth of the internet itself and growth of the computing power. while in previous years, external attacks tended to originate from those interested trend in exploring the Internet for its own sake and testing their skills, there is an increasing trend towards intrusions motivated by financial, political, and military objectives. so, attacks on the nation's computer infrastructures are becoming an increasingly serious problem. Even though the problem is ubiquitious, government agencies are particularly appealing targets and they tend to be more willing to reveal such events than commercial organizations. The threat of damage made necessity of security's recognition, as a result, many researches have been carried out into security of system actively. Intrusion Detection technology is detection of intrusion using audit data differently from using traditional simple filtering and informs manager of it. It has security manager of system deal with the intrusion more quickly. but, cause current environment of Internet manager can't doing response Intrusion alert immediately. That's why IPS needed. IPS can response automatically the intrusion alert. so, manager is more comfortable and can response quickly.

• Journal of Arbitration Studies
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• v.21 no.1
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• pp.87-107
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• 2011

There are two methods to resolve conflicts related to constructions which are through lawsuits and ADR (Alternative Dispute Resolution) just like any other conflicts. Along with the special characteristics pertaining to the conflicts related to constructions, the advantages that ADR is in possession of such as its cost, duration and professionalism, resolving conflicts through ADR has been considered to be more logical than any other options recently. In Korea's case at present, the resolution of conflicts regarding constructions through ADR is mostly dependent on administrative mediation or through arbitration. However, in the case of the administrative mediation, its usage rate is very low due to problems caused by problems in its running and effectiveness. In the case of arbitration, the services of the Korean Commercial Arbitration Board is comparatively used more but because of the fact that arbitration relies on a single trial system and the fact that its executive powers while having the same effectiveness as the final ruling does not get acknowledged leads to the phenomena of avoiding its usage. In addition, in relation to the selective arbitration clause, the problem of effectiveness of the arbitrative agreement is becoming a hindrance to the activation and promotion of the arbitration process. Furthermore, in the case where the ordering body is the government, the public servant involved in the case avoiding the arbitration process because of concerns of being penalized by the internal and external audit within the institution is becoming a problem as well. These problems are not only limited to conflicts regarding constructions and there needs to be actions taken to promote the activation of ADR by enacting a basic law. The more important issue at hand however is offering a resolution measure that would be the most appropriate for users and this could probably be done only through actions such as implementing the American partnering system or the dispute adjudication board system so that they can supervise the resolution of conflicts through mediation, arbitration, and assistance as well as offering consultations regarding conflicts related to constructions.

• Journal of Korean Society on Water Environment
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• v.21 no.2
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• pp.147-152
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• 2005

Fermentation efficiencies of organic wastes from the variety of sources were evaluated based on the production of total volatile acids(TVA) in batch reactor. Mixing and pH were not significant factors in producing TVA from the organic wastes. After a 10-day fermentation, final TVA concentrations in piggery, cattle, poultry, and primary settled sludge of domestic wastewater were 8,900, 2,900, 7,370 and 1,630 mg/L, respectively. The pH of organic wastes was decreased from neutral to 5.7. The ratio of TVA to $NH_4{^+}-N$ produced from the animal waste ranged from 11.5 to 30.1, whereas, that in the primary settled sludge of domestic wastewater, was 5.4. Possibility of fermented organic wastes as the electron donors for denitrification in the activated sludge was investigated. In both acclimated and nonacclimated activated sludge, higher denitrification rates were obtained with fermented piggery sludge added than with either methanol or acetate added. The fermented organic acids derived from the primary settled sludge gave the higher denitrification rate ($4.2mg\;NO_3-N/g\;vss{\cdot}hr$) in the acclimated activated sludge. Denitrification rate was $1.5mg\;NO_3-N/g\;vss{\cdot}hr$ in the nonacclimated sludge with the fermented acids from the primary settled sludge of domestic wastewater added.

• Korean Business Review
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• v.17 no.2
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• pp.111-129
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• 2004

The purpose of this study is to indicate problems of accounting for social welfare corporations and to suggest the improvement on them. To accomplish this objective, this study reviewed the existing relevant studies and literatures. The main results of this study are summarized as follows. First, it is necessary to convert from cash basis accounting to accrual basis accounting and to introduce the double entry bookkeeping. Second, it is needed to capitalize the tangible fixed assets and to depreciate them. Third, Cost accounting is necessary to evaluate the operating results. Fourth, it is necessary to establish the generally accepted accounting principles in consideration of the characteristics of accounting for social welfare corporations. Last, it is necessary to introduce the external audit system to ensure the reliability of accounting information.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.22 no.11
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• pp.1544-1553
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• 2018

Recently internal information leakage in industries is severely increasing in spite of industry security policy. Thus, it is essential to prepare an information leakage prevention measure by industries. Most of the leaks result from the insiders, not from external attacks. In this paper, a real-time internal information leakage prevention system via both storage and network is implemented in order to protect confidential file leakage. In addition, a Hadoop-based user behavior analysis and statistics system is designed and implemented for storing and analyzing information log data in industries. The proposed system stores a large volume of data in HDFS and improves data processing capability using RHive, consequently helps the administrator recognize and prepare the confidential file leak trials. The implemented audit system would be contributed to reducing the damage caused by leakage of confidential files inside of the industries via both portable data media and networks.