• Title/Summary/Keyword: IS Audit

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A Study on the Development of the Account Management Program in Korea Customs Service (한국 관세청의 기업상담전문관 제도 발전방향에 관한 연구)

  • Song, Seon-Uk
    • International Commerce and Information Review
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    • v.11 no.4
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    • pp.289-312
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    • 2009
  • Under the circumstance of increasing international trade volumes and limitation of customs human resources, it is necessary to shift the customs' revenue collection activities and audit method from a transaction-based approach to an account-based approach. Thus, in 1997, U.S. Customs services established the Account Management Program. The Account Management Program is designed to increase importer compliance and improve customer service through one-on-one interaction with business entities and a designated Customs representative(Account Manager). The Account Management Program is a comprehensive process that includes the following stages and activities ; selection of a potential Account, establishment of the Account, management of the Account. In 2009, Korea Customs service introduced and executed the Account Management Program. But owing to its early stages, Korea Customs service does not suggest effective direction of development of the AM program. So I can propose the following improvements of the Account Management Program in Korea. Firstly, the Account Managers have to be assigned more traders than AEOs(Authorized Economic Operators). Secondly, it is necessary that Customs service appoints part-time port Account Managers to help more traders to improve customs compliance. Thirdly, thought should be given as to Account can be expanded to encompass both small and medium enterprises(SME) by providing customs brokers managing their customs business on the behalf of the SME with the Account Managers. Lastly, Customs service has to establish performance measures and action plan for the Account Management Program.

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Business Information Visuals and User Learning : A Case of Companies Listed on the Stock Exchange of Thailand

  • Tanlamai, Uthai;Tangsiri, Kittisak
    • Journal of Information Technology Applications and Management
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    • v.17 no.1
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    • pp.11-33
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    • 2010
  • The majority of graphs and visuals made publicly available by Thai listed companies tend to be disjointed and minimal. Only a little over fifty percent of the total 478 companies included graphic representations of their business operations and performance in the form of two or three dimensional spreadsheet based graphs in their annual reports, investor relations documents, websites and so on. For novice users, these visual representations are unlikely to give the big picture of what is the company's financial position and performance. Neither will they tell where the company stands in its own operating environment. The existing graphics and visuals, in very rare cases, can provide a sense of the company's future outlook. For boundary users such as audit committees whose duty is to promote good governance through transparency and disclosure, preliminary interview results show that there is some doubt as to whether the inclusion of big-picture visuals can really be of use to minority shareholders. These boundary users expect to see more insightful visuals beyond those produced by traditional spreadsheets which will enable them to learn to cope with the on-going turbulence in today's business environment more quickly. However, the debate is still going on as to where to draw the line between internal or external reporting visuals.

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A Study for Separation of $CH_4$ and $CO_2$ from Biogas (바이오가스의 $CH_4$, $CO_2$의 분리방법 연구)

  • Lee, Taek-Hong;Kim, Jae-Young;Chang, Sae-Hun;Lee, Hyo-Suk;Choi, Ik-Hwan
    • Journal of Hydrogen and New Energy
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    • v.21 no.1
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    • pp.72-79
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    • 2010
  • This paper is studying the selective separation of methane and carbon dioxide which are the main ingredients of biogas. Adsorption performance of molecular sieve 13x for carbon dioxide seems to be reasonable. In this experiments carbon dioxide contains about 3~5 ppm of methane and it is impossible to obtain high purity carbon dioxide. Applying the low temperature technique, it is possible to separate methane and carbon dioxide from bio gas. PRO II simulation shows results a small change of liquefaction temperatures and no difference with the used thermodynamic models. Applying low temperature technique, It is possible to separate carbon dioxide and methane from biogas.

Does the Fit of Managerial Ability with Firm Strategy Matters on Firm Performance

  • CHENG, Teng Yuan;LI, Yue-Qi;LIN, Yu-En;CHIH, Hsiang-Hsuan
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.4
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    • pp.9-19
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    • 2020
  • The study aims to answer why the previous studies find the positive or insignificant effect of the CEO's abilities on firm performance. Using 34,285 CEO-firm-year panel data from the U.S. publicly traded firms drawn from the BoardEx and EXECUXOMP database during from 1992 to 2014, the results show that the fit of the CEO's generality or specialist ability with firm strategy matters on firm performance and risk. This study computes a discrete STRATEGY composite measure to construct firm strategy types, such as Prospect or Defend and use CEOs' résumés to construct an index of general skills that are transferable across firms and industries. The results find that generalist CEOs are more suitable for prospectors than specialist CEOs. Firm performance is much better when specialist CEOs work for Defenders. Although the firm performance is better too for the generalist CEOs who fit for the Prospect strategy, the firm's risk is up too. The result suggests that firms need to consider their chosen business strategy to recruit and select CEOs Our findings provide direct evidence that the match between CEO's ability and the firm's strategy is crucial to firm performance and risk.

An Implementation of Configuration Management in ISO 9000 Quality System (ISO 9000 품질시스템에서 형상관리의 구현에 관한 연구)

  • Chung, Nam-Kee;Choi, Jeong-Gil;Kim, Young-Sik;Park, Sang-Kyu;Kim, Jae-Jon;Hwang, Bu-Hyun
    • Journal of Korean Society for Quality Management
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    • v.28 no.2
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    • pp.176-191
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    • 2000
  • Configuration Management (CM) is a management discipline that applies technical and administrative direction to the development, production and support life cycle of a configuration item. This paper introduces an application of this disicipline to ISO 9000 quality systems. A proto type CM information system caned CM / ISO 9000 is implemented via a comparison and anal37sis of CM standards such as ISO 10007, MIL-STD-2549 and EIA Standard IS-649. This system demonstrates 4 basic CM functions consisting of configuratin identification, change control, configuration status accounting and configuration audit. In the system, configuration items such as documents and drafts can be managed to ensure effective ISO 9000 quality systems. Implementation is supported by IDEF0, IDFF1x in modeling, MS SQL Server Ver. 7.0 as DBMS and Visual Basic Ver. 6.0 for interface programming.

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Development of Regulatory Technology on Aging for Continued Operation of Wolsong Unit 1 (월성1호기 계속운전 경년열화 규제기술 개발)

  • Kim, Hong Key;Song, Myung Ho;Nho, Seung Hwan;Kim, Se Chang
    • Transactions of the Korean Society of Pressure Vessels and Piping
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    • v.7 no.4
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    • pp.57-62
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    • 2011
  • As NPPs' operating times increase, the integrity of nuclear components is continually degraded due to aging effects of systems, structures and components. In addition, for the case of continued operation beyond design life, additional aging effects occurred during the extended operating period lead to more degradation of the integrity of nuclear components. Therefore, it is very important to mange and evaluate the aging to secure the safety of NPPs. Wolsong unit 1 is approaching to its design life of 30 years in 2012. The license renewal documents for continued operation of Wolsong unit 1 Is under reviewing now. In this paper, regulatory technologies for continued operation of Wolsong unit 1 developed by KINS will be introduced. That technologies include the safety review guidelines, regulatory guides for aging management program and regulatory program for audit calculation.

Performance Improvement of Infusion Detection System based on Hidden Markov Model through Privilege Flows Modeling (권한이동 모델링을 통한 은닉 마르코프 모델 기반 침입탐지 시스템의 성능 향상)

  • 박혁장;조성배
    • Journal of KIISE:Information Networking
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    • v.29 no.6
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    • pp.674-684
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    • 2002
  • Anomaly detection techniques have teen devised to address the limitations of misuse detection approach for intrusion detection. An HMM is a useful tool to model sequence information whose generation mechanism is not observable and is an optimal modeling technique to minimize false-positive error and to maximize detection rate, However, HMM has the short-coming of login training time. This paper proposes an effective HMM-based IDS that improves the modeling time and performance by only considering the events of privilege flows based on the domain knowledge of attacks. Experimental results show that training with the proposed method is significantly faster than the conventional method trained with all data, as well as no loss of recognition performance.

Design and Analysis of the Log Authentication Mechanism based on the Merkle Tree (Merkle Tree 기반의 로그인증 메커니즘 설계 및 분석)

  • Lee, Jung yeob;Park, Chang seop
    • Convergence Security Journal
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    • v.17 no.1
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    • pp.3-13
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    • 2017
  • As security log plays important roles in various fields, the integrity of log data become more and more important. Especially, the stored log data is an immediate target of the intruder to erase his trace in the system penetrated. Several theoretical schemes to guarantee the forward secure integrity have been proposed, even though they cannot provide the integrity of the log data after the system is penetrated. Authentication tags of these methods are based on the linear-hash chain. In this case, it is difficult to run partial validation and to accelerate generating and validating authentication tags. In this paper, we propose a log authentication mechanism, based on Mekle Tree, which is easy to do partial validation and able to apply multi threading.

Edutech in the Era of the 4th Industrial Revolution (4차 산업혁명 시대의 에듀테크)

  • Park, Ji Su;Gil, Joon-Min
    • KIPS Transactions on Software and Data Engineering
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    • v.9 no.11
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    • pp.329-331
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    • 2020
  • Edutech is a compound word of education and technology, and is an educational paradigm in the era of the 4th industrial revolution. This refers to next-generation education using information and communication technology (ICT) such as big data, artificial intelligence (AI), robots, and virtual reality (VR) of the 4th industrial revolution. e-Learning is being used as an online lecture for education in ICT, but edutech is attracting attention along with e-learning as the feeding of non-face-to-face education has rapidly increased due to COVID-19. Therefore, this paper summarizes the reviewed papers on the blockchain-based badge service platform, simulation-based collaborative e-Learning system, video English dictionary, and blockchain-based access control audit system.

The Use of Antibiotics in Hospice and Palliative Care Settings

  • Shekhar, Aditya C.
    • Journal of Hospice and Palliative Care
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    • v.25 no.1
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    • pp.50-54
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    • 2022
  • Antibiotics are commonly prescribed medications in the hospice and palliative care setting, as well as in many other healthcare settings. The overuse or negligent use of antibiotics is associated with the harmful consequence of fostering the development of antibiotic-resistant pathogens. Thus, there is an urgent need to critically examine and audit antibiotic use in all aspects of healthcare. In the status quo, there is a lack of consistent standards and guidelines surrounding the use of antibiotics in hospice and palliative care settings, leading to significant variations in how antibiotics are prescribed and administered in end-of-life care. It is apparent that greater thought needs to go into antibiotic decisions for patients receiving hospice or palliative care, especially considering the harmful consequences of the overprescription of antibiotics. The literature suggests that many clinicians prescribe antibiotics inappropriately for patients who would not benefit from their use or prescribe them without adequate documentation. Clinicians should be deliberate about when they prescribe antibiotics and adhere to the appropriate documentation standards and procedures within their institution or community. Future research should seek to generate generalizable knowledge about which patients will benefit most from antibiotic therapy during end-of-life care.