• Title/Summary/Keyword: Financial behaviors

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

  • Kang, Serim;Kim, Soram;Park, Myungseo;Kim, Jongsung
    • 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.

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

  • Hwang, Won Ju;Park, Yunhee
    • Korean Journal of Occupational Health Nursing
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    • v.25 no.4
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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
    • The Journal of Industrial Distribution & Business
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    • v.13 no.5
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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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    • v.57 no.1
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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.

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

  • Hong, Soon-Wook
    • Journal of Navigation and Port Research
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    • v.45 no.3
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    • pp.173-180
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    • 2021
  • Although accounting is one of the core fields of corporate management, few studies have reported accounting phenomena involving shipping companies. In addition, although financial reporting is very important to shipping companies that use several financial tools such as ship finance and financial lease, it is difficult to identify studies investigating shipping companies' financial reporting, especially their earnings management. The purpose of this study is to analyze accrual earnings management behavior of shipping companies. Companies with high debt ratios and net losses are known to have incentives for earnings management. Due to the nature of the industry, shipping companies have a high debt ratio and often report net losses. Accordingly, shipping companies are expected to engage in substantial earnings management. Based on the analysis of KOSP I companies listed on the Korea Exchange from 2001 to 2020, it was found that shipping companies are engaged in higher levels of earnings management than non-shipping companies. Discretionary accrual was used as a proxy variable for earnings management. Discretionary accrual was measured using the modified Jones model of Dechow et al. (1995) and the performance matched model of Kothari et al.(2005). In this study, significant results were derived by comparatively analyzing the earnings management practices, which is one of the major accounting behaviors of shipping and non-shipping companies. Stakeholders such as external auditors, investors, financial institutions, analysts, and government authorities need to be aware of the earnings management behavior of listed shipping companies during their external audit, financial analysis, and supervision. Finally, listed shipping companies must conduct stricter accounting based on accounting principles.

The Relationship between Donor Behavior and Financial Statements in Japan

  • Mizutani, Fuminobu
    • The Journal of Asian Finance, Economics and Business
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    • v.3 no.4
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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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    • v.10 no.1
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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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    • v.5 no.4
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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.

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

  • Han, Na-Young
    • Journal of Korea Society of Industrial Information Systems
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    • v.22 no.2
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    • pp.107-122
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    • 2017
  • This Study is to Analyze the Positive Psychological Capital(self-efficacy, optimism, hope, resilience) on the Organizational Identification and the Loafing Behaviors with Job Satisfaction as a Mediator. By doing this, it is also to Comprehensively Understand how Positive Psychological Capital Affects the Organizational Identification and the Loafing Behaviors. An Empirical Analysis has been Conducted through the Covariance Structural Equation Model Targeting the Financial Industry in Busan. The Results of this Empirical Analysis are as Follows. Firstly, Self-Efficacy, Optimism, hope, and Resilience Among the Positive Psychological Capitals are Found to have a Positive(+) Significant Effect on Job Satisfaction, of Which hope is Found to have the Greatest Effect on it. On the other Hand, Optimism is Found not to have a Significant Effect on Job Satisfaction. Secondly, job Satisfaction is Found to have a Positive(+) Significant on the Organizational Identification. Thirdly, job Satisfaction is found to have a negative(-) significant on the loafing behaviors. Fourthly, the results of investigating the mediating effect of job satisfaction in the relation of positive psychological capital, organizational identification, and loafing behaviors show that all have a mediating effect except for the mediating effect of job satisfaction in the relation of hope and loafing behaviors. Finally, the summary, suggestions, limit, and the direction for future researches are presented.

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

  • Lee, Geum-Boon
    • Journal of the Korea Society of Computer and Information
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    • v.22 no.9
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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.