• Journal of Information Processing Systems
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• v.16 no.2
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• pp.301-317
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• 2020

An enterprise patch-management system (PMS) typically supplies a single point of failure (SPOF) of centralization structure. However, a Blockchain system offers features of decentralization, transaction integrity, user certification, and a smart chaincode. This study proposes a Hyperledger Fabric Blockchain-based distributed patch-management system and verifies its technological feasibility through prototyping, so that all participating users can be protected from various threats. In particular, by adopting a private chain for patch file set management, it is designed as a Blockchain system that can enhance security, log management, latest status supervision and monitoring functions. In addition, it uses a Hyperledger Fabric that owns a practical Byzantine fault tolerant consensus algorithm, and implements the functions of upload patch file set, download patch file set, and audit patch file history, which are major features of PMS, as a smart contract (chaincode), and verified this operation. The distributed ledger structure of Blockchain-based PMS can be a solution for distributor and client authentication and forgery problems, SPOF problem, and distribution record reliability problem. It not only presents an alternative to dealing with central management server loads and failures, but it also provides a higher level of security and availability.

• Korea Journal of Hospital Management
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• v.22 no.2
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• pp.1-16
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• 2017

1) Purpose: The goal of this study is to examine the association between independent external financial audits and uncompensated care. Not-for-profit hospitals are required to provide uncompensated care in return for tax exemption. These tax exemption benefits are applied to all activities that contribute to the enhancement of uncompensated care. However, some researchers argue not-for-profit hospitals do not provide uncompensated care as expected by their tax exemption. Thus, this paper examines whether independent external financial audits can help the not-for-profit hospitals to function as designed and ultimately for meeting the objectives of the not-for-profit organization, which are the clearest examples of charitable activities performed by not-for-profit hospitals. 2) Methodology: Panel data analysis was utilized with fixed effect using California hospital financial data from 2002 to 2011. 3) Findings: We found that hospitals receiving independent external financial audits provide more uncompensated care than their counterparts which do not receive audits. 4) Practical Implications: Not-for-profit hospitals provide uncompensated care to people in welfare blind spots. Therefore, they fulfill what governments cannot afford, and play a social role as a ʻnonprofitʼ organization with independent external financial audits.

• Management & Information Systems Review
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• v.8
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• pp.167-186
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• 2002

Since first introduced on July 1974, consolidated financial statements had been concluded or not depending on decision-makings by companies. But the Securities and Exchange Law as revised on April 1992 specified that any listed corporation must add consolidated financial statements and their auditor's opinion to its business report. foreign-based corporations became subject to the conclusion of the sheets and equity method from the time of business closing on Dec. 1995. Now all of domestic and foreign-based corporations, whether they are controlling or controlled businesses, are subject to consolidated financial statements. Business bankruptcies and restructuring under the economic crisis since the late 1997 raised the necessity of the increased reliability and transparency of consolidated accounting information and significantly changed contents of consolidated audit report. An analysis over the past three years shows that auditor's opinions about consolidated financial sheets are mostly qualified opinions whose proportion is being gradually decreased, while rejected opinions are annually increasing in proportion. When compared to the year of 1998, the numbers of those controlled businesses, and companies under the equity method were all decreased, but rather increased when determined on the basis of such numbers per a corporation. This suggests that corporations are promoting business diversification through business separation and share acquisition and advancing into foreign markets as well as domestic ones. Especially, special contents included in consolidated auditing report show a tendency to increase annually. Based on all these findings, the strengthening of accounting regulation will lead to providing more reliable information related to auditor's opinion about consolidated financial statements and raising the information effectiveness and validity of the statements as publicly notified.

• Management & Information Systems Review
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• v.6
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• pp.137-162
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• 2001

Our business conglomerates are sharing their fates economically because of mutual debt warranty among their own affiliates and excessive financial loans. For this reason, it is inevitably restrictive to obtain the whole information on such conglomerates by individual and consolidated financial statements. To solve this problem, the system of combined financial statement was introduced through modifications of the Act of the outside audit of corporations in 1988. As a result, 15 out of this nation's 30 major business conglomerates prepared and submitted their own combined financial statements. In this paper, all financial statements are grouped into financial and non-financial parts, based on characteristics of business control and combined financial statement. Then the business size, financial rate and internal transactions for each of the conglomerates are analyzed, based on which problems of the combined financial statement as announced publicly are clarified. For the system, this study suggests improvement points such as a sufficient publication of any possible situations and interest coordination caused between the date of business settlement and that of preparing combined financial statements by applying principles of sharing to the evaluation of valuable instrument papers for investment and by determining the amount, 5% accounting for the total amount of debt warranty, foreign exchange assets and debts.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.315-322
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• 2020

This study investigates the application of management information systems to the quality of local government financial reports, especially the principle of transparency and the law of accountability, which have been measures of financial statement performance evaluation. The study was conducted in Enrekang Regency, Indonesia, which, based on the results of the examination, the Supreme Audit Board reported the status of Disclaimer, Fair with Exceptions, and Fair without Exceptions for three years each. This study used a sample of 35 respondents, finance department employees who worked on local government financial reports. Descriptive quantitative data were collected using a questionnaire instrument, then with the assistance of the Program Solution and Product Statistics (SPSS) Program, data were processed to test hypotheses. The results showed that the use of management information systems based on information and communication technology (ICT) had a significant influence on the quality of local government financial reports. The findings of this study indicate that the application of ICT-based management information systems affects the accountability and transparency of local government financial reports. This finding is reinforced by the use of the principles of government agility in the form of government apparatuses that apply responsive dexterity, flexibility agility, and competency agility.

• Convergence Security Journal
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• v.15 no.7
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• pp.85-96
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• 2015

In IT system, logs are an indicator of the previous key events. Therefore, when a security problem occurs in the system, logs are used to find evidence and solution to the problem. So, it is important to ensure the integrity of the stored logs. Existing schemes have been proposed to detect tampering of the stored logs after the key has been exp osed. Existing schemes are designed separately in terms of log transmission and storage. We propose a new log sys tem for integrating log transmission with storage. In addition, we prove the security requirements of the proposed sc heme and computational efficiency with existing schemes.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.24 no.68
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• pp.85-94
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• 2001

Most of customers want to know how to develop the computer system they want to get to use according to the their requirements. This study presents a Computer Integration management System for Quality (CISQ) model for system-integration organizations, which need to demonstrate their capability to consistently provide computer integrated system that meets customer satisfaction and applicable regulatory requirements. The Plan.Do.Check.Act(PDCA) cycle called by Doming wheel expresses the basic concept of continuous improvement action in order to emphasize on achieving business goal. It is useful for providing full competence of a system-integration organization to integrate management systems based on the international management system, and to take an advantage in its market. This study specifies International Certification Network Business Excellence Concept(IBEC) approach to ensure a harmonized integration of the variety of management systems and thereby produce synergy effect. The end part of this study specifies a Assessment Model including an assessment concept adding to the compliance audit according to the CISQ for the continuous improvement. A simple application on Failure Modes and Effects Analysis(FMEA) in testing phase in project life cycle has been done.

• Convergence Security Journal
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• v.15 no.5
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• pp.37-45
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• 2015

In IT system, logs are an indicator of the previous key events. Therefore, when a security problem occurs in the system, logs are used to find evidence and solution to the problem. So, it is important to ensure the integrity of the stored logs. Existing schemes have been proposed to detect tampering of the stored logs after the key has been exp osed. Existing schemes are designed separately in terms of log transmission and storage. We propose a new log sys tem for integrating log transmission with storage. In addition, we prove the security requirements of the proposed sc heme and computational efficiency with existing schemes.

• Journal of the Korea Convergence Society
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• v.9 no.3
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• pp.45-51
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• 2018

According to the report, the World Economic Forum predicted that by 2020, more than 5.3 million jobs will be lost. Among them are accountants and tax accountants as well. Accountancy is a professional practice, accounting for management consulting, accounting audit, and management consultancy, and tax accountant duties are a professional profession that carries out duties such as tax returns and tax laws. Therefore, this study proposes a method to build transparent and safe tax and accounting information by increasing the efficiency of tax and accounting work by building a block chaining accounting and tax information suitable for the fourth industrial revolution era.

• Journal of the Korean Home Economics Association
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• v.39 no.6
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• pp.109-122
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• 2001

This study was performed to identify the roles of residents for the environmentally sound and sustainable development, taco-polis(kologisches Bauen), eco-village and Symbiotic Housing. These buildings will achieve energy efficiency through design strategies such as passive solar heating system, natural cooling and day lighting. Their infrastructure will feature parking on the periphery, extensive pedestrian paths, outdoor ground lights that preserve stellar visibility, and environmentally sensitive technologies such as low writer use fixtures. And they will restore biodiversity while protecting the wildlife, wetlands, forests, soil, air and water. Their houses wile be designed to support home-based occupations, offering high-speed Internet access and other options to promote a localized, sustainable economy. To support and encourage the evolution of sustainable settlements, it is necessary to prepare constructing the physical facilities and the social functions relating with residents. The roles of residents are important to provide a high Quality lifestyle and to integrate a supportive social environment with a low-impact way of life. This study concluded the four main roles of residents for the sustainable of Eco-polis and Ecovillage. 1. Residents assist transition towards a sustainable society as eco-conscious consumers in the planning stage. 2. Residents live in a ecological way for the sustainable ecovillage. 3. Residents exchange information and education for increasing the community glue as a communication network. 4. Residents support and transmit their cultural vitality and tradition for the next generation. So, users are expected to encourage resident's participation in the planning, design, ongoing management and maintenance of the sustainable ecovillage.