• 경영과정보연구
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• 제19권
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• pp.49-81
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• 2006

The private college education plays a crucial role both in training and supplying manpower needed for national economic growth and in increasing employability and personal labor earnings of individual workers. In oder for private college education to effectively respond to the rapid changes in industrial and occupational structures, it is necessary to secure appropriate level of investment funds and manage them efficiently. For this, it is required to discuss the structure, magnitude and management mechanism of the current private college education finance, changes in future demand for private college education and resultant changes in budget estimates, and new financial resources and allocation schemes. This study attempted to analyze current status and problems of private college education finance in Korea and, based on this analysis, to suggest future policy directions to improve private college education finance system. In order to make the private college education system in Korea competent and competitive enough to survive in international market, it is prerequisite to provide enough budget for the private college education and to manage the private college education finance in more efficient ways. First, for securing the adequacy and stability of investment budget for the private college education, it is recommended to 1) increase the government budget and put emphasis on the private college education; 2) diversify financial resources and induce financial contribution from private sector such as school juridical persons and enterprises. Second, for higher efficiency of financial management, it is recommended 1) make valid allocation standards and mechanism; 2) introduce competition system; 3) develop and utilize evaluation mechanism for the private college education finance to check adequacy, efficiency, accountability, and effectiveness; 4) apply consumer-oriented financial management scheme. In addition to the above policy measures, it is necessary to 1) make scientific forecasts of industrial and occupational structures periodically and apply these analyses to medium & long-term the private college education planning; and 2) redesign budget accounting system and develop the private college education performance indicators for the evaluation of accountability of the private college education institutions and administration institutes.

• 정보보호학회논문지
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• 제20권4호
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• pp.145-154
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• 2010

종단간 암호화는 계좌 비밀번호 및 계좌번호 등 주요 금융거래정보를 암호화하여 이용자 PC에서부터 전자금융거래 서버까지 보호하는 것을 의미한다. 초기에 적용된 종단간 암호화는 이용자 PC내에 평문으로 존재하는 구간이 없어야 한다는 기본적인 보안요구사항을 만족하지 못하여 전자금융거래 시 여러 해킹기법에 의해 취약함이 발견되었다. 따라서 확장 종단간 암호화 기술은 이용자의 금융거래정보에 대해 기밀성 및 무결성을 제공하여 유출, 위 변조 등의 위협으로부터 보호하고 있다. 본 논문에서 확장 종단간 암호화 기술에 대해 살펴보고 금융회사에서 확장 종단간 암호화 기술 적용 시 고려해야 할 보안 고려사항에 대해 알아본다.

• 한국지능정보시스템학회:학술대회논문집
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• 한국지능정보시스템학회 2006년도 춘계학술대회
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• pp.294-300
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• 2006

This case study shows constructing the knowledge-based system using a rule-based approach for detecting transactions regarding money laundering in the Korea Financial Intelligence Unit (KoFIU). To better manage the explosive increment of low risk suspicious transactions reporting from financial institutions and to conjugate data converged into the KoFIU from various organizations, the adoption of a knowledge-based system is definitely required. We designed and constructed the knowledge-based system for anti-money laundering by committing experts of each specific financial industry co-worked with a knowledge engineer. The outcome of the knowledge base implementation shows that the knowledge-based system is filtering STRs in the primary analysis step efficiently and so has made great contribution to improve efficiency and effectiveness of the analysis process. It can be said that establishing the foundation of the knowledge base under the entire framework of the knowledge-based system for consideration of knowledge creation and management is indeed valuable.

• 인터넷정보학회논문지
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• 제12권1호
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• pp.71-83
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• 2011

국립대학 재정.회계법 제정 추진에 따라 국립대학은 발생주의.복식부기를 반영한 새로운 학교회계제도를 도입할 예정이며, 제도의 안정적 시행을 위해 새로운 학교회계제도에 따라 일괄적으로 처리할 수 있는 국립대학 재정.회계시스템 구축이 필요하다. 따라서 본 연구에서는 "국립대학 재정.회계법" 법안의 국회통과에 대비하여 기존 국립대학의 재정.회계시스템 운영 실태를 조사하여 문제점을 도출하고, 이를 근거로 국립대학 재정.회계시스템 구축 방안을 제언하였다. 본 연구 결과를 통해 제시된 제언들이 교육과학기술부, 국립대학에서 대학 재정의 투명성 제고와 신속한 경영정보를 제공하는 국립대학 재정.회계시스템 구축 사업의 기초 자료로 활용되기를 기대한다.

• 한국인터넷방송통신학회논문지
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• 제16권6호
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• pp.255-264
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• 2016

정보통신기술의 급속한 발전으로 경제활동 분야에서 큰 변화를 가져오고 있으며 혁신적으로 변화하고 있는 것은 전자상거래라고 할 수 있다. 더불어 전자금융사기의 방법도 나날이 진화하면서 피해사례도 함께 늘어나고 있다. 이에 따라 전자금융 이상거래에 대한 분석 및 탐지가 되고 있으나 여전히 피해가 발생되고 있는 상황이다. 본 연구에서는 금융환경, 금융 IT 환경, 금융 IT보안 환경과 법제도적인 변화의 특성을 분석하고 현재 금융기관에서 운영되는 이상금융거래 탐지시스템의 한계점을 보완하기 위하여 효과적인 전자금융 이상거래 분석 및 탐지 관리 체계와 외부기관과의 정보공유 및 개인정보 수집 및 활용에 대한 고려사항을 제안하고자 한다.

• 품질경영학회지
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• 제44권3호
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• pp.617-638
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• 2016

Purpose: The purpose of this study is to propose useful suggestions by analyzing difference of financial performance between "Excellent Quality Competitiveness Enterprise(EQCE)" awarding companies and all the manufacturing companies during the period 2003-2014 and by testing the moderating effects of performance year. Methods: This paper perform the longitudinal study during the period 2003-2014. The collected data through list of National Quality Award and financial report of CRETOP were analyzed using independent-sample t-test, paired-sample t-test, one way ANOVA and empirical analysis. Results: The results of this study are as follows; EQCE showed higher growth rate than all the companies until 2008, but profitability, stability, and activity are not significantly different between the both. Therefore EQCE have partial influences on growth rate among several financial performance measures until 2008. Since 2009 there are no differences. The effects of EQCE on financial performance are different by the year. Conclusion: EQCE award system was a meaningful promotion method to enhance good financial performance through encouraging quality management for the manufacturing companies until 2008, But since 2009 it is expected to lose its role as a promoting tool for quality management and performance excellence. Therefore new way of thinking for EQCE, as a national quality award system, is necessary; changing awarding system, award criteria, or etc.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.809-818
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• 2020

This study aims to analyze the factors affecting the timeliness of cooperative financial reporting. The methods of measurement and accountability of financial statements must be timely, as it is critical information for making decision. Factors related to accounting information system problems such as timeliness of financial reporting, accounting information systems, teamwork, and internal control were identified in the study as a model. The method in this research is quantitative by taking survey data. The data were processed using SPSS 25, with a model test and partial test to produce a study to analyze the factors that affect the timeliness of cooperative financial reporting. The samples consisted of 60 cooperatives from the city of Tangerang, in Indonesia. The correspondents have published financial reports for each period of the current year and were a legal entity. Furthermore, primary data were collected by a questionnaire using a Likert scale and analyzed by multiple linear regression. The results showed that the Accounting Information System, Teamwork, and Internal Control had a positive and significant effect on the Timeliness of Financial Report Submission. Therefore, the cooperative that prepares financial reports in a timely manner has applied the principles of accountability and transparency.

• The Journal of Asian Finance, Economics and Business
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• 제8권10호
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• pp.327-339
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• 2021

This study examines the impact of bank restructuring on the financial performance of commercial banks in Vietnam. The data for this study was obtained from the audited financial statements of 30 Vietnamese commercial banks from 2007 to 2019. Multiple regression analysis was used for investigation. Financial performance, as evaluated by ROAA, ROEA, and NIM, is the dependent variable. Financial restructuring, ownership restructuring, and operational restructuring are the independent variables. Pooled least squares (Pooled OLS), fixed effects model (FEM), random effects model (REM), and system generalized moment regression model (System GMM) are the estimate methods used to increase the accuracy of the regression coefficient. The research results show that the variables of financial restructuring activities such as government intervention and the ratio of equity to total assets; variables of ownership restructuring such as capital adequacy ratio, privatization of state-owned commercial banks, mergers, and acquisitions; variables of operational restructuring such as employees, branches, the cost to total assets; GDP variables and the second restructuring period have a positive impact on financial performance. Variables such as debt-to-capital ratio, bad debt ratio, state ownership ratio, expense-income ratio, and inflation have a negative effect on financial performance.

• Communications for Statistical Applications and Methods
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• 제21권5호
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• pp.445-459
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• 2014

This paper investigates the dependence structure of Korean financial markets (stock, foreign exchange (FX) rates and bond) using copula-GARCH and dynamic conditional correlation (DCC) models. We examine GJR-GARCH with skewed elliptical distributions and four copulas (Gaussian, Student's t, Clayton and Gumbel) to model dependence among returns, and then employ DCC model to describe system-wide correlation dynamics. We analyze the daily returns of KOSPI, FX (WON/USD) and KRX bond index (Gross Price Index) from $2^{nd}$ May 2006 to $30^{th}$ June 2014 with 2,063 observations. Empirical result shows that there is significant asymmetry and fat-tail of individual return, and strong tail-dependence among returns, especially between KOSPI and FX returns, during the 2008 Global Financial Crisis period. Focused only on recent 30 months, we find that the correlation between stock and bond markets shows dramatic increase, and system-wide correlation wanders around zero, which possibly indicates market tranquility from a systemic perspective.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 2008년도 추계학술대회 및 정기총회
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• pp.455-459
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• 2008

This study defines the Next Generation System(NGS) built by domestic financial businesses and classifies their architecture into two typical types according to the duration of the project and the relative cost of IT investment in the short term: the Big Bang approach and the Phase approach. Herein, we study the two approaches as alternatives in developing the Next Generation System, and derive the factors that are to be considered in the evaluation of the two alternatives for financial businesses. The set of standards for the choice between the two models are grouped into categories that constitute performance evaluation for IT - Cost, Performance and Risk. We drill down further into each category to second and third subordinate levels to derive detailed selection criteria. Based on the criteria drawn from the study, we conduct a survey with information system planners, IT managers and specialists at financial companies who are currently planning, developing or have completed a Next Generation System. Survey results are analyzed using the AHP methodology to compare and understand the different approach in the implementation of NGS for financial business.