• 제목/요약/키워드: Financial behaviors

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윈도우 이벤트 로그 기반 기업 보안 감사 및 악성코드 행위 탐지 연구 (Study on Windows Event Log-Based Corporate Security Audit and Malware Detection)

  • 강세림;김소람;박명서;김종성
    • 정보보호학회논문지
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    • 제28권3호
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    • pp.591-603
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    • 2018
  • 윈도우 이벤트 로그는 윈도우 운영체제에서 시스템 로그를 기록하는 형식이며, 시스템 운영에 대한 정보를 체계적으로 관리한다. 이벤트는 시스템 자체 또는 사용자의 특정 행위로 인해 발생할 수 있고, 특정 이벤트 로그는 기업 보안 감사, 악성코드 탐지 등에 사용될 수 있다. 본 논문에서는 기업 보안 감사 및 악성코드 탐지와 관련된 이벤트 로그(외부장치 연결, 응용 프로그램 설치, 공유 폴더 사용, 프린터 사용, 원격 연결/해제, PC 시작/종료, 로그온/오프, 절전모드, 네트워크 연결/해제, 이벤트 로그 삭제, 시스템 시간 변경, 파일/레지스트리 조작, 프로세스 생성, DNS 질의, 윈도우 서비스 추가)들을 선정하고, 발생하는 이벤트 ID를 분류 및 분석하였다. 또한, 기존의 이벤트 로그 분석도구는 EVTX 파싱 기능만을 포함하고 있어 이를 포렌식 수사에 이용할 경우 사용자의 행적을 추적하기 어렵다. 이에 본 연구에서 새로운 분석도구를 구현하였으며, EVTX 파싱과 행위 분석이 가능하다.

한국 생산직 근로자들의 심혈관질환 관련 지식, 인식, 신념 및 예방행위: 내용분석을 통한 심혈관질환 위험 감소 중재 프로그램 개발을 위한 요구사정 (CVD-related Knowledge, Perception, Belief and Prevention Behaviors of Korean Blue-collar Workers: Needs Assessment for Developing the Intervention Program through Qualitative Approach)

  • 황원주;박윤희
    • 한국직업건강간호학회지
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    • 제25권4호
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    • pp.362-372
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    • 2016
  • Purpose: This study intended to grasp real context of Cardiovascular disease (CVD)-related factors of Korean blue-collar workers, especially CVD-related knowledge, perception, beliefs, benefits and barriers of behaviors according to the health belief model. Methods: We interviewed twenty two workers working in two small-sized companies and performed two series of focus group interviews. Data were analyzed by deductive content analysis approach based on Elo & $Kyng{\ddot{a}}s$. Results: Excepting participants who have CVD risk factors, most participants had lower level of CVD risk perception. The level of CVD knowledge was low but there was difference by gender. CVD-related beliefs were 'fatal disease', 'caused by lifestyle' and 'difficult to prevent by themselves'. The risk reduction behaviors were motivated by current or family history of hypertension. But there were barriers to interfere practice of preventive behaviors such as poor quality of food provided by cafeteria in the workplace, frequent overtime, victim mentality as one of vulnerable social group, housework and financial burden, lack of facilities for rest and physical activity in the workplace. Conclusion: To develop intervention for reducing CVD risks in Korean blue-collar workers, we need to focus on improving CVD knowledge and perception and modifying work-related environments such as low quality of food and lack of facilities for rest and physical activity in the workplace.

The Effects of Job Crafting on Task and Contextual Performance: Focusing on the Mediating Effect of Work Engagement

  • JIANG, Feng;WANG, Li;YAN, Lei
    • 산경연구논집
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    • 제13권5호
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    • pp.27-40
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    • 2022
  • Purpose: Research on job crafting has thus far focused on how alter job demand and resources behaviors relate to employee task performance. However, job crafting behaviors do not necessarily have an impact only on task performance, but also on employees' contextual performance, a phenomenon that has little research in job crafting research. Therefore, this study aims to investigate the effect of job crafting on task performance or contextual performance and the mediating effect of work engagement between them in the Chinese context. Research design, data and methodology: In order to achieve the above research goals and test the proposed hypotheses, we used a cross-sectional design and a self-administered questionnaire to collect quantitative data from September 8, 2021 to September 27, 2021 among knowledge workers in Shandong Province various financial companies and finally analyzed 211 questionnaires. Descriptive statistics and research model analysis were performed using SPSS 25.0 Version and AMOS 27.0 Version to test the developed hypotheses. Results: The results are as follows; firstly, the study showed that job crafting of employees had a significant positive impact on task performance and contextual performance. Secondly, the higher job crafting of employees, the higher their work engagement. Thirdly, this study showed that work engagement of employees had a positive impact on task performance and contextual performance. Fourthly, we predicted and found that work engagement of employees had a positive mediating effect between job crafting and task performance and a positive mediating effect between job crafting and contextual performance. Overall, this study showed that the proactive job crafting behaviors of employees enhance their engagement for their work, which in turn improves task performance and contextual performance. Conclusions: This paper develops job crafting research by exploring the positive impact of job crafting on employees' task performance or contextual performance through their work engagement. It also proposes that both job crafting behaviors and work engagement are important approaches to improve employees' task performance or contextual performance. Practical implications for organizations, such as increasing employee' work engagement, as well as the limitations and suggestions are concluded for the future research directions.

Changes in Adolescent Health Behavior and the Exacerbation of Economic Hardship During the COVID-19 Pandemic: A Cross-sectional Study From the Korea Youth Risk Behavior Survey

  • Chaeeun Kim;Haeun Lee;Kyunghee Jung-Choi;Hyesook Park
    • Journal of Preventive Medicine and Public Health
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    • 제57권1호
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    • pp.18-27
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    • 2024
  • Objectives: This study investigated the association between exacerbated economic hardship during the coronavirus disease 2019 (COVID-19) pandemic and changes in the health behaviors of Korean adolescents. Methods: We analyzed data from the 2021 Korea Youth Risk Behavior Survey and included 44 908 students (22 823 boys and 22 085 girls) as study subjects. The dependent variables included changes in health behaviors (breakfast habits, physical activity, and alcohol use) that occurred during the COVID-19 pandemic. The aggravation of economic hardship by COVID-19 and the subjective economic status of the family were used as exposure variables. Multiple logistic regression analysis was utilized to calculate the prevalence odds ratios (PORs). Results: Severe exacerbation of a family's economic hardship due to COVID-19 was negatively associated with the health behaviors of adolescents, including increased breakfast skipping (POR, 1.85; 95% confidence interval [CI], 1.55 to 2.21 for boys and POR, 1.56; 95% CI, 1.27 to 1.92 for girls) and decreased physical activity (POR, 1.37; 95% CI, 1.19 to 1.57 for boys and POR, 1.38; 95% CI, 1.19 to 1.60 for girls). These negative changes in health behaviors were further amplified when combined with a low subjective family economic status. Conclusions: The experience of worsening household hardship can lead to negative changes in health behavior among adolescents. It is crucial to implement measures that address the economic challenges that arise from stressful events such as COVID-19 and to strive to improve the lifestyles of adolescents under such circumstances.

해운사의 발생액 이익조정에 관한 연구 (A Study on Accrual Earnings Management of Shipping Companies)

  • 홍순욱
    • 한국항해항만학회지
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    • 제45권3호
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    • pp.173-180
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    • 2021
  • 회계는 기업 경영의 핵심 분야 중 하나임에도 해운사의 회계와 관련된 연구는 많이 이루어지지 않았다. 또한, 선박금융, 금융리스 등 금융을 많이 활용하는 해운사에 있어서 재무보고는 매우 중요함에도 불구하고 해운사의 재무보고, 특히 이익조정에 관한 연구는 찾아보기 어렵다. 본 논문의 목적은 해운사의 발생액 이익조정 행태를 분석하는 것이다. 부채비율이 높고, 당기순손실 기업은 이익조정의 유인이 있다고 알려져 있다. 해운사는 산업의 특성으로 인해 부채비율이 높고, 당기순손실을 보고하는 경우가 많다. 따라서 해운사는 이익조정을 많이 할 것으로 예상된다. 2001년부터 2020년까지 한국거래소에 상장된 KOSPI 기업을 대상으로 분석한 결과 해운사는 비 해운사에 비해 이익조정을 많이 하는 것으로 나타났다. 이익조정의 대리변수는 재량적발생액을 사용하였다. 재량적발생액은 Dechow et al.(1995)의 수정Jones모형과 Kothari et al.(2005)의 성과대응모형을 사용하여 측정하였다. 본 연구는 회계처리 행태 중 대표적인 이익조정에 관해 해운사와 비 해운사를 비교 분석함으로써 유의미한 결과를 도출하였다. 외부감사인, 투자자, 금융기관, 애널리스트, 정부당국 등 이해관계자는 상장 해운사의 외부감사, 재무분석, 감독 등에 있어 해운사의 이익조정 행태에 대해 인지할 필요성이 있다. 마지막으로, 상장 해운사는 회계원칙에 입각한 보다 엄정한 회계처리를 해야 할 것이다.

The Relationship between Donor Behavior and Financial Statements in Japan

  • Mizutani, Fuminobu
    • The Journal of Asian Finance, Economics and Business
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    • 제3권4호
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    • pp.39-42
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    • 2016
  • NFPs support a sustainable society and they rely on contributions from donors. Donor behavior is a kind of consumer behavior that influences fundraising by NFPs. In order to make fundraising functional under a principal-agent relationship, NFPs must construct trust through proper provision of accounting information. For donors, financial statements are main source of accounting information. Edelman revealed that the level of trust in Japan's NFPs is the lowest in East Asia, because of a lack of transparency and accountability. Some researchers had investigated donor behavior as a kind of consumer behavior and had provided supportive results that accounting information influences donor behaviors, before this research was conducted. This research investigates this background by conducting questionnaire-based survey. Main questions of this questionnaire were created according to criteria that BBB are using for NFPs in the U.S. The results of this survey revealed the lack of reliability of basic accounting information in Japan and that education in higher educational institutions can improve this situation. This survey also revealed that a rating agency like BBB, which evaluates accounting information of NFPs, could improve trust on NFPs. The implications of this study can apply to the other countries and regions where trust in NFPs is insufficient.

The Effect of Corporate Integrity on Stock Price Crash Risk

  • YIN, Hong;ZHANG, Ruonan
    • Asian Journal of Business Environment
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    • 제10권1호
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    • pp.19-28
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    • 2020
  • Purpose: This research aims to investigate the impact of corporate integrity on stock price crash risk. Research design, data, and methodology: Taking 1419 firms listed in Shenzhen Stock Exchange in China as a sample, this paper empirically analyzed the relationship between corporate integrity and stock price crash risk. The main integrity data was hand-collected from Shenzhen Stock Exchange Website. Other financial data was collected from CSMAR Database. Results: Findings show that corporate integrity can significantly decrease stock price crash risk. After changing the selection of samples, model estimation methods and the proxy variable of stock price crash risk, the conclusion is still valid. Further research shows that the relationship between corporate integrity and stock price crash risk is only found in firms with weak internal control and firms in poor legal system areas. Conclusions: Results of the study suggest that corporate integrity has a significant influence on behaviors of managers. Business ethics reduces the likelihood of managers to overstate financial performance and hide bad news, which leads to the low likelihood of future stock price crashes. Meanwhile, corporate integrity can supplement internal control and legal system in decreasing stock price crash risks.

Search-based Sentiment and Stock Market Reactions: An Empirical Evidence in Vietnam

  • Nguyen, Du D.;Pham, Minh C.
    • The Journal of Asian Finance, Economics and Business
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    • 제5권4호
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    • pp.45-56
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    • 2018
  • The paper aims to examine relationships between search-based sentiment and stock market reactions in Vietnam. This study constructs an internet search-based measure of sentiment and examines its relationship with Vietnamese stock market returns. The sentiment index is derived from Google Trends' Search Volume Index of financial and economic terms that Vietnamese searched from January 2011 to June 2018. Consistent with prediction from sentiment theories, the study documents significant short-term reversals across three major stock indices. The difference from previous literature is that Vietnam stock market absorbs the contemporaneous decline slower while the subsequent rebound happens within a day. The results of the study suggest that the sentiment-induced effect is mainly driven by pessimism. On the other hand, optimistic investors seem to delay in taking their investment action until the market corrects. The study proposes a unified explanation for our findings based on the overreaction hypothesis of the bearish group and the strategic delay of the optimistic group. The findings of the study contribute to the behavioral finance strand that studies the role of sentiment in emerging financial markets, where noise traders and limits to arbitrage are more obvious. They also encourage the continuous application of search data to explore other investor behaviors in securities markets.

긍정심리자본이 직무만족을 매개로 조직동일시와 태만행동에 미치는 영향에 관한 연구 (A Study on the Influence of Positive Psychological Capital on the Organizational Identification and the Loafing Behaviors with Job Satisfaction as a Mediator)

  • 한나영
    • 한국산업정보학회논문지
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    • 제22권2호
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    • pp.107-122
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    • 2017
  • 본 연구는 긍정심리자본(자기효능감, 낙관주의, 희망, 복원력)이 직무만족을 매개로 조직 동일시와 태만행동에 미치는 영향을 분석하고자 한다. 이를 통해 긍정심리자본이 어떤 경로를 통해 조직 동일시, 태만행동에 영향을 미치는지를 통합적으로 알아보고자 한다. 부산 소재 금융업을 대상으로 공변량 구조방정식 모형을 통해 실증 분석을 하였다. 실증분석 결과 첫째, 긍정심리자본 중 자기효능감, 희망, 복원력이 직무만족에 정(+)의 유의적인 영향을 미치는 것으로 나타났으며 그 중에서 희망이 직무만족에 가장 큰 영향을 미치는 것으로 나타났다. 반면 낙관주의는 직무만족에 유의적인 영향을 미치지 않는 것으로 나타났다. 둘째, 직무만족이 조직 동일시에 정(+)의 유의적인 영향을 미치는 것으로 나타났으며 셋째, 직무만족이 태만행동에 부(-)의 유의적인 영향을 미치는 것으로 나타났다. 넷째, 긍정심리자본과 조직 동일시 및 태만행동의 관계에서 직무만족의 매개효과를 살펴본 결과 희망과 태만행동의 관계에서 직무만족의 매개효과를 제외하고 모두 매개효과가 있는 것으로 나타났다. 끝으로 본 연구의 요약 및 시사점, 한계점 그리고 미래 연구방향을 제시하였다.

A Secure Authentication Method for Smart Phone based on User's Behaviour and Habits

  • Lee, Geum-Boon
    • 한국컴퓨터정보학회논문지
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    • 제22권9호
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    • pp.65-71
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    • 2017
  • This paper proposes a smart phone authentication method based on user's behavior and habit that is an authentication method against shoulder surfing attack and brute force attack. As smart phones evolve not only storage of personal data but also a key means of financial services, the importance of personal information security in smart phones is growing. When user authentication of smart phone, pattern authentication method is simple to use and memorize, but it is prone to leak and vulnerable to attack. Using the features of the smart phone pattern method of the user, the pressure applied when touching the touch pad with the finger, the size of the area touching the finger, and the time of completing the pattern are used as feature vectors and applied to user authentication security. First, a smart phone user models and stores three parameter values as prototypes for each section of the pattern. Then, when a new authentication request is made, the feature vector of the input pattern is obtained and compared with the stored model to decide whether to approve the access to the smart phone. The experimental results confirm that the proposed technique shows a robust authentication security using subjective data of smart phone user based on habits and behaviors.