• Journal of the Korea Institute of Information Security & Cryptology
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• v.28 no.3
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• pp.591-603
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• 2018

Windows Event Log is a format that records system log in Windows operating system and methodically manages information about system operation. An event can be caused by system itself or by user's specific actions, and some event logs can be used for corporate security audits, malware detection and so on. In this paper, we choose actions related to corporate security audit and malware detection (External storage connection, Application install, Shared folder usage, Printer usage, Remote connection/disconnection, File/Registry manipulation, Process creation, DNS query, Windows service, PC startup/shutdown, Log on/off, Power saving mode, Network connection/disconnection, Event log deletion and System time change), which can be detected through event log analysis and classify event IDs that occur in each situation. Also, the existing event log tools only include functions related to the EVTX file parse and it is difficult to track user's behavior when used in a forensic investigation. So we implemented new analysis tool in this study which parses EVTX files and user behaviors.

• Journal of Digital Convergence
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• v.17 no.9
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• pp.507-516
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• 2019

The purpose of this study is to propose a policy for accounting practice education system to improve the national credibility. The biggest reason why the national credibility is the lowest is that the auditor's free appointment system is the next, and the education on accounting is not done properly. This study is a bibliographical study that examines the previous studies on the improvement of accounting audit and accounting education in Korea, various public hearings, press releases, and government policy data, and summarizes. The way to increase accounting transparency is to improve the audit system and to guarantee accounting practice education. Since the subjects of practical education belong to all areas such as private and government, it is intended to propose the establishment of accounting professional education institution, called (tentatively) 'Accounting Training Institute'. Through this, it is expected that the practical and professional training will improve accounting transparency and contribute to the improvement of national credibility.

• Progress in Medical Physics
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• v.24 no.4
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• pp.315-322
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• 2013

The aim of this work is to verify the self-quality assurances in medical institutions in Korea through the external audits by the group of experts and have a mutual discussion of the systematic problems. In order to validate the external audits 30 of 80 medical institutions across the nation were picked out considering the regional distribution and the final 25 institutions applied voluntarily to take part in this work. The basic rules were setup that any information of the participants be kept secrete and the measurements be performed with the dosimetry system already verified through intercomparision. The outputs for 2 or more photon beams, the accuracy of gantry rotation and collimator rotation and the poistional accuracy of MLC movement were measured. The findings for the output measurement showed the differences of -0.8%~4.5%, -0.79%~3.01%, and -0.7%~0.07% with respect to that of the verified dosimetry system for the 6MV, 10MV, and 15MV, respectively. For the reference absorbed dose 8 (16%) of 50 photon beams in 25 medical institutions differed 2.0% or greater from the reference value. The coincidences of Field size with x-ray beam and radiation isocenters of Gantry roration and collimator rotation gave the results of within ${\pm}2$ mm for every institute except 2 institutions. The positional accuracy of MLC movement agreed to within ${\pm}1$ mm for every institute. For the beam qualities of 6 MV photon beams kQ values showed the distribution within 0.4% between maximum and minimum. For the protocols 21 institutions (84%) used absorbed dose to water based protocol while 4 insitutions (16%) used air kerma based one. 22 institutions employed the SSD technique while 3 institutions did the SAD one. External audit plays an important role in discovering the systematic problems of self-performing Quality Assurances and having in depth discussion for mutual complementation. Training experts of international level as well as national support system are required so that both the group of experts of medical physicists and government laboratory could perform together periodical and constant external audits.

• Korean small business review
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• v.42 no.2
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• pp.23-42
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• 2020

In this paper, it is analyzed that the financial factors of successful/unsuccessful companies in restructuring among Korean SMEs. For this purpose, the cases of 494 SMEs that had been subjected to workout programs due to financial distress between 2008-2014 were collected from A bank which is a SME financing bank, and had been subjected to logistic regression and t-test. And the sample cases are categorized into two groups, companies subject to external audit and the others, to provide more reliability. The result suggests; First, in all sample cases of SMEs, those are success factors for workout in connection with smaller total assets, lager sales amount, lower ratio of intangible assets, higher ratio of operating profit, lower ratio of short-term debt, higher ratio of long-term debt, and longer corporation history. Secondly, several factors have different influence on companies subject to external audit and the others. Lastly, the success factors for workout in Korean SMEs turned out to be different from those suggested in previous studies that are focused on large company. Some of the financial factors that led financially distressed firm to a successful restructuring showed the same results as large companies, but some of them were not related to them or even had the inverse influence on SMEs. This implies that SMEs have their distinctive success factors.

• Journal of The Korean Society of Agricultural Engineers
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• v.52 no.2
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• pp.67-73
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• 2010

Unlike Urban building, horticultural facilities has a lot of heat loss through plastic or glass covering material which could be much influential to growing plant and consuming energy for heating greenhouse. In many cases, heat loss from a break of cover, a gap of joint sealing, the entrance to greenhouse and windows for ventilation are the main factors considered in calculating the heating load for horticultural facilities. however the normal observation through human eye and digital camera could not recognize where the heat loss occurred. but the infrared thermal image camera with detecting thermal difference could be very effective for noticing heat loss by analyzing infrared thermal image. In this study, greenhouse structure, covering material, internal and external provisions for Horticultural facilities were surveyed in different sites and Infrared thermal camera shooting and image analysis were performed for auditing heat loss from cultivation facilities The results from this study were that unexpected heat loss had been noticed in 7 representative cases of greenhouse such as side wall covered with single or double plastic, and the joint of horizontal thermal curtain, roof without horizontal thermal curtain, entrance to greenhouse, windows for ventilation. the most important factors for keeping heat energy were whether the horizontal thermal curtain with multifold thermal material was installed or not. The internal or external covering using multifold thermal curtain proved to be the most effective ways to keep heat energy from losing through heat transmission, heat radiation. from inside to outside the horticultural facilities.

• The Journal of Information Systems
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• v.18 no.4
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• pp.41-57
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• 2009

Although financial information is a great influence upon determining of the group which use them, detection of management fraud and earning manipulation is a difficult task using normal audit procedures and corporate credit evaluation processes, due to the shortage of knowledge concerning the characteristics of management fraud, and the limitation of time and cost. These limitations suggest the need of systemic process for !he effective risk of earning manipulation for credit evaluators, external auditors, financial analysts, and regulators. Moot researches on management fraud have examined how various characteristics of the company's management features affect the occurrence of corporate fraud. This study examines financial characteristics of companies engaged in fraudulent financial reporting and suggests a model and system for detecting GAAP violations to improve reliability of accounting information and transparency of their management. Since the detection of management fraud has limited proven theory, this study used the detecting method of outlier(upper, and lower bound) financial ratio, as a real-field application. The strength of outlier detecting method is its use of easiness and understandability. In the suggested model, 14 variables of the 7 useful variable categories among the 76 financial ratio variables are examined through the distribution analysis as possible indicators of fraudulent financial statements accounts. The developed model from these variables show a 80.82% of hit ratio for the holdout sample. This model was developed as a financial outlier detecting system for a financial institution. External auditors, financial analysts, regulators, and other users of financial statements might use this model to pre-screen potential earnings manipulators in the credit evaluation system. Especially, this model will be helpful for the loan evaluators of financial institutes to decide more objective and effective credit ratings and to improve the quality of financial statements.

• Journal of Korean Society for Atmospheric Environment
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• v.15 no.2
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• pp.121-138
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• 1999

This study was carried out to evaluate the performance of a sampling and analytical methodology for the measurement of selected volatile organic compounds (VOCs) in the ambient air. VOCs were determined by the adsorbent tube sampling and automatic thermal desorption coupled with GC/FID and GC/MSD analysis. Target analytes were aromatic VOCs, including BTEX, 1,3,5-and 1,2,4,-trimethylbenzenes(TMBs), and naphthalene. The methodology was investigatedwith a wide range of performance criteria such as repeatability, linearity, lower detection limits, collection efficiency, thermal conditioning, breakthrough volume and calibration methods using internal and external standards. standards. Stability of samples collected on adsorbent tubes during storage was also investigated. In addition, the sampling and analytical method developed during this study was applied to real samples duplicately collected in various indoor and outdoor environments. Precisions for the duplicate samples and distributed volume samples appeared to be well comparable with the performance criteria recommended by USEPA TO-17. The audit accuracy was estimated by inter-lab comparison of both duplicate samples and standard materials between the two independent labs. The overall precision and accuracy of the method were estimated to be within 30% for major aromatic VOCs such as BTEX. This study demonstrated that the adsorbent sampling and thermal desorption method can be reliably applied for the measurement of BTEX in ppb levels frequently occurred in common indoor and ambient environments.

• Convergence Security Journal
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• v.19 no.4
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• pp.107-113
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• 2019

Data security is the planning, implementation and implementation of security policies and procedures for the proper audit and authorization of access to and use of data and information assets. In addition, data serviced through internal / external networks, servers, applications, etc. are the core objects of information protection and can be said to focus on the protection of data stored in DB and DB in the category of information security of database and data. This study is a preliminary study to design a proper Data Security Management System (DSMS) model based on the data security certification system and the US Federal Security Management Act (FISMA). And we study the major security certification systems such as ISO27001 and NIST's Cybersecurity Framework, and also study the state of implementation in the data security manager solution that is currently implemented as a security platform for preventing personal data leakage and strengthening corporate security.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.283-291
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• 2020

Although the corporate governance plays a crucial role in protecting shareholder wealth, the effect of corporate governance on cost of debt is unclear. On one hand, the corporate governance reduces asymmetric information between corporate and external investor including debtholder leading to a decreasing in cost of debt financing. On the other hand, bondholders require higher rate of return for an improvement corporate governance. Hence, this study aims to investigate the relationship between the mechanism to improve corporate governance namely board effectiveness and the cost of debt in an emerging market. As we aim to explore the relationship between cost of debt and board effectiveness, we select corporation in Thailand as our sample because the businesses in Thailand are major debt-financing. Hence, our sample include listed firm in Stock Exchange of Thailand between 2007 and 2016. Our main findings support the sub-optimal investment hypothesis in that improved board effectiveness is associated with higher cost of borrowing. In addition, we find that the number of board member-board size, the number of board meeting, and the percentage of non-executive on audit committee play are positively associated with the cost of debt financing. Furthermore, we perform two-stage-least square (2SLS) to ensure that our results are far from endogeneity issue.

• Journal of the Society of Disaster Information
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• v.12 no.3
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• pp.219-227
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• 2016

This study has to improve the recruitment of Private Police Guards. Secure fairness on recruitment of Private Police Guards has secure excellent Private Police Guards. Under the request of requesting entity, private police guards perform police tasks at the relevant area. Recruitment takes a pivotal role because they take unusual characteristics as they perform police duties at key national institutions, unlike private security. However, problems have continuously arouse due to issues like closed recruitment, interview-based recruitment, and composition of interviewers. Accordingly, this research suggested arranging mandatory regulation to recruit publically, adaptation of physical or written exams in view of characteristics of guarding facilities, and obligating external members when consisting interviewers as solutions.