• Title/Summary/Keyword: IT Audit

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The successful advance strategy through chinese online game market pertinent data analysis (중국 온라인게임시장 관련 자료 분석을 통한 '성공적인 진출 전략'에 관한 연굴)

  • Lee, Ji-Won;Seo, Mi-Ra;Kyung, Byung-Pyo
    • Journal of Korea Game Society
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    • v.4 no.1
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    • pp.41-49
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    • 2004
  • Domestic On-line game market becomes keen competition gradually. So, work which advance into the new market is very important work which it takes future of Korean on-line industry. Recently, Chinese on-line game population is soaring by development of on-line infrastructure and elevation of the Intern et speed. Also, growth of China economy improved purchasing power. So, international market is desiring China market. Because China on-line game market has High potential energy, no one is opposed to truth that China market's advance gives opportunity of great success. So, this China market's charm advanced many domestic companies to China market. Also, many domestic companies are preparing for China advance. However, we did not understand perfectly circumstance of China market, and advanced impatiently without thorough preparation. So, occasion that the latest domestic companies fail greatly is increasing. Finally, we can know that China market's advance is difficulty. Therefore, we must analyze circumstance of China game market systematically, and do thoroughpreparation and preparatory audit that is enough with wider visual field. So, we must think investment about the future more than that think in a short time profit.

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The Need for Updating the Survey Population of Traditional Market (전통시장 모집단 현행화의 필요성)

  • Lee, Chul-Sung;Kim, Young-Ki;Kim, Seung-Hee
    • Journal of Distribution Science
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    • v.17 no.4
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    • pp.77-85
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    • 2019
  • Purpose - Statistics of Traditional Market is the only source of information on traditional markets, shopping street, and underground shopping street. The government conducts a survey of traditional market conditions every year to look at the current status of traditional markets and provide effective support. Therefore, this study examines the necessity and validity of updating about the Survey Population of Traditional Market Research design, data, and methodology - This study investigated the necessity of updating about the Survey Population of Traditional Market through literature review. Therefore this study examined the necessity of the current population based on the review of the population related to the sample design, methods, and the sampling frame. Next, we examined the change patterns of the population and the sample by dividing the population and sample of the current survey of the traditional market survey into the market unit, the store unit within the market, and finally the individual store unit. Results - As a result, the population of traditional market changes about 4~6%. Next, the analysis of the store unit in the market shows that the number of stores is very variable even though the market is continuously included in the survey target. Finally, as a result of examining the characteristics of individual stores, the stores with less than one year were more than 6% of the total surveyed stores based on the traditional market. These results are generally inconsistent with the idea that stores in traditional markets will operate for a long time in one place. Next, we proposed the establishment of a management system, applying Citizen Generated Data, and circulation survey. Additionally, this study proposes to change the stratification variables at the regional level rather than the market unit. Conclusions - Therefore, in this study, it is suggested that a current population of traditional market is needed updating, and that a population survey should be updated at least four years. In addition, a system for investigating traditional markets and districts was established and a circulation survey was proposed for efficient use of budgets. Based on these research results and policy suggestions, the future research directions are suggested.

A Review on Theories and Empirical Studies of Initial Public Offers (최초공모주의 이론과 실증연구에 관한 고찰)

  • Kim, Beom-Jin
    • Korean Business Review
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    • v.11
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    • pp.217-239
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    • 1998
  • The intial public offerings(IPO) issued by going public must be decided duly and seriously. In these sense, this paper reviewed and analysed synthetically the theories and the empirical studies on the IPO. The implications about the empirical studies on the IPO in korea stock exchanges(KSE) are as follows: First, evaluating the IPO's intrinsic value, the issued firm's characteristics(style, scale, age, reevaluation and goodwill etc.) and business environments(industry, economic states, regulations and the relation with government etc.) will be considered. Evaluating the IPO's relative value, the stock price of firms registered in KOSDAQ market will be appreciated. Second, the income smoothing of an IPO listed in KSE accrued in the first and second years. Accordingly if auditors audit the accounting reports of firms to list in KSE by going public, they should more concern to the income smoothing on the accounting reports. Third, the information accuracy of investment banks and the qualities of auditors negatively correlated with the underpricing of an IPO. It is need to promote the information accuracy of investment banks and the qualities of auditors. Regulatory organizations support to promote the information accuracy of investment banks and the qualities of auditors. Forth, the investors interested in the IPO are to recognize the follows. (1) Relations between the underpricing of an IPO and the ratio of public participation, the issue price, the offer size, the insider ownership, the net asset value per share, the price decision system of an IPO. (2) An entrepreneurs who decided to bring his firm public would like to issue the IPO when company's operating conditions are good.

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A Study on the Traffic Patterns of Dangerous Goods Carriers in Busan North and Gamcheon Port (부산 북항·감천항의 위험화물운반선 통항패턴에 관한 연구)

  • Kim, Jong-Kwan;Kim, Se-Won;Lee, Yun-Sok
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.23 no.1
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    • pp.9-16
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    • 2017
  • As a preliminary study of enter or leaving traffic patterns of the Korea main port, port Management Information System (Port-MIS) data was used to check the volume of vessels entering and leaving the port of Busan, and three consecutive days from each seasons were selected for study. Selected 12-day General Information Center on Maritime Safety & Security (GICOMS) data was also used to analyze the traffic pattern in the main traffic lane of Busan port for dangerous goods carrier. Also, the distance between dangerous goods carriers and Oryukdo breakwater of east breakwater in the main traffic lane was analyzed. Collision probability was estimated using the cumulative probability distribution function of the normal distribution for the maritime traffic safety audit scheme based on the assumption that a ship's trajectory has a normal distribution for a section of the route. However, in case of entry or leaving thorough the Oryukdo breakwater and entry thorough the east breakwater, ship's sailing trajectories were revealed not to follow a normal distribution via regularity testing using a KS-test and SW-test. Especially in the north port, the tendency of the right side of the ship to pass was remarkable. It is desirable to develop a traffic model suitable for the characteristics of the port rather than to apply general traffic theories, and to apply this model to a maritime traffic safety diagnosis, so further research is needed.

Nutrient Intake Status of Korean Drinkers: Analysis of Data from Korea National Health and Nutrition Examination Survey (KNHANES), 2011 (성인 음주자의 영양소 섭취실태: 2011 국민건강영양조사 자료 분석)

  • Kim, Hyung-Tae;Chun, Sung-Soo;Joung, Sun-Hee;Yun, Mi-Eun
    • Journal of the Korean Dietetic Association
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    • v.19 no.4
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    • pp.343-355
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    • 2013
  • This study analyzed the dietary habits and nutrient intake status of adult drinkers in Korea. Alcohol drinking patterns were obtained from the Korea National Health and Nutrition Examination Survey (KNHANES). Among 4,968 persons, 91.5% were drinkers. Classification of their drinking patterns by the Alcohol Use Disorders Identification Test (AUDIT) score showed 64.5% of the drinkers were normal drinkers, 22.4% problem drinkers and 13.2% alcohol-dependent drinkers. Overall, 47% of the drinkers were considered alcohol-dependent in the Rapid Alcohol Problems Screen (RAPS4). Significant differences were found between those who abstained from alcohol (86.8%) and alcohol-dependent drinkers (68.9%); when asked about breakfast habits 73.4% of non-drinkers often had family meals, while only 55.4% of the alcohol-dependent drinkers had family meals. Dietary energy, alcohol energy, and total energy intake significantly increased for the alcohol-dependents (P<0.001). In addition, the intake of eight nutrients (protein, vitamin A, vitamin $B_1$, vitamin $B_2$, niacin, calcium, phosphorous and iron), significantly increased in the following order (least to highest): abstainers, normal drinkers, drinkers with a moderate addiction to alcohol and alcohol-dependent drinkers (P <0.05). Nutrient Adequacy Ratios (NAR) of all nutrients, except vitamin C, and the Mean nutrient Adequacy Ratio (MAR) significantly increased in the following order (least to highest): abstainers, normal drinkers, drinkers with a moderate addiction to alcohol and alcohol-dependent drinkers (P<0.05). The intake of vitamin $B_1$, vitamin $B_2$, and niacin per 1,000 kcal, according to drinking pattern, decreased in the order of abstainers, normal drinkers, drinkers with a moderate addiction to alcohol, and alcohol-dependent drinkers (P<0.001). The above results show that the nutrient intake of normal drinkers, drinkers with a moderate addiction to alcohol, and alcohol-dependent drinkers are higher than abstainers. However, overall intake of vitamin $B_1$, vitamin $B_2$, and niacin per 1,000 kcal was low. Therefore it is necessary to increase vitamin $B_1$, vitamin $B_2$, and niacin intake for drinkers.

Reliability and Validity of the Korean Version of the Short Michigan Alcoholism Screening Test for Fathers and Mothers (부모의 음주문제를 선별하는 도구의 신뢰도 및 타당도 분석 -한국어판 Short Michigan Alcoholism Screening Test for Fathers and Mothers의 평가-)

  • Kim, Yong-Seok
    • Korean Journal of Social Welfare
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    • v.56 no.3
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    • pp.37-59
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    • 2004
  • Short Michigan Alcoholism Screening Test for Fathers(F-SMAST) and Mothers(M-SMAST) is to measure the presence of an alcohol use disorder in one's father and/or mother. The purpose of this study is to evaluate the Korean version of the F-SMAST and M-SMAST. A total of 241 college students, who resided in Seoul and two other cities, participated in this study. The internal consistency of the Korean version of the F-SMAST and M-SMAST was assessed using alpha coefficient. The alpha coefficient of both the F-SMAST and the M-SMAST was 0.82. Standard Errors of Measurement(SEM) were also computed. SEMs of the F-SMAST and the M-SMAST were quite low. With a cut-off score of 3, the F-SMAST correctly identified 91 percent of respondents who were presumed to be children of alcoholics and correctly identified 81 percent of respondents who were presumed not to be children of alcoholics. Sensitivity and specificity of the M-SMAST with a cut-off score of 1 are 0.33 and 0.81, respectively. Several variables were examined in relation to the F-SMAST and the M-SMAST to examine convergent and discriminant validity. It was found that the F-SMAST and the M-SMAST were significantly correlated with most of convergent variables(average amount of drinking per day, AUDIT, distress) and had not statistically significant relationships with discriminant variables(demographic variables). This study suggests that the Korean version of the F-SMAST and the M-SMAST be repeatedly assessed across different sample in order to confirm the findings of this study.

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Donation Expenses and Corporate Value: A Focus on the Corporate Governance Structure (기부금 지출과 기업 가치: 기업지배구조를 중심으로)

  • Kim, Soo-Jung;Kang, Shin-Ae
    • Journal of Distribution Science
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    • v.12 no.8
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    • pp.113-121
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    • 2014
  • Purpose - Recently, the number of corporations that practice environmental and social responsibility, besides engaging in traditional profit-seeking activities, has been growing steadily, as interest in Corporate Social Responsibility (CSR) is increasing. Recent research on CSR practices has identified the relationship between CSR activities and corporate value as one of the main issues in this respect. Considering that donations constitute a large proportion of a company's charitable activities, we considered the extent of donation expenses as a charitable activity in order to mitigate sample selection bias. Specifically, we analyzed the impact of donation expenses on firm value, while investigating if this impact varied in response to the level of corporate governance of firms. Research design, data, and methodology - We used non-financial firms listed on the Korean Stock Exchange, having their fiscal year end in December, and the sample period was 2006-2013. For the dependent variable, Tobin's q was used as the corporate value, and for the independent variable, donations were measured as the donation-expense-to-sales ratio. Corporate governance scores, as rated by the Korea Corporate Governance Service, were used to measure corporate governance levels because they consider the overall aspects of governance, including ownership structure, the board of directors, and the audit mechanism of individual companies. To examine the impact of donations on a company in relation to the level of corporate governance, we estimated regression models using the interaction terms of the governance dummy and donation variables. Then, we further estimated the regression models of two sub-samples that were classified according to the level of corporate governance. Similar to previous studies, the study uses variables that affect firm value, such as R&D expenditure, advertising expenses, EBITDA, debt-to-equity ratio, sales growth, company age, and company size as control variables. Results - The empirical results show that firm value significantly increased in response to an increase in donation expenses. Upon including the interaction terms of governance level dummy variables and donations, the coefficients of the interaction terms show significant positive values, while those of donation variables show significant negative values. In the strong governance sub-sample, the relationship between the donation expenses and corporate value was statistically positive (+) and significant. However, in the weak governance sub-sample, the relationship between the donation expenses and corporate value was statistically insignificant and negative (-). Conclusions - The empirical results suggest that donation expenses are significantly linked to an enhanced corporate value if firms have a good corporate governance structure. However, if the corporate governance structure is weak, the same relationship is not necessarily observed. The results of this study show that if a firm has high corporate governance, CSR practices enhance the company's reputation such that it has a positive (+) relationship with corporate value. If a firm has weak corporate governance, on the other hand, CSR practices are recognized as an agency cost and do not increase corporate value.

Safety and Health Culture Change Stages: A Reflection on 40 years of Hearing Conservation History at a Multinational Company (일개 기업의 40년 소음으로 인한 청력 손실 예방 활동을 통해 본 청력보존문화의 변화 단계)

  • Park, Mijin;Yoon, Chungsik;Paek, Domyung
    • Journal of Korean Society of Occupational and Environmental Hygiene
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    • v.29 no.3
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    • pp.298-309
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    • 2019
  • Objectives: This study aimed to investigate stages of safety and health culture change through a reflection on 40 years of hearing conservation history at a multinational company. Methods: The target workplaces were multinational companies with more than 1,000 employees. The research used the clinical case study and system analysis methods based on direct observation of the research from 1994 to 2009. The latter method performed an analysis of the equilibrium state of the cross-section in the given period and the longitudinal profile of the change during the given period. Results: The stages of cultural change are divided into five stages and summarized as follows. In the first stage, workplace noise was not widely recognized as a hazard, while in the second stage, the measurement of noise levels and audiometric testing were conducted under the Korean Occupational Safety and Health Act (KOSHA). The driving force for change in the second stage was the amendment of the KOSHA. In the third stage, noise came to be recognized as a hazard factor through awareness training. The driving force of change during the third stage was the strong executive power exerted by the audit of the industrial hygiene program from the US head office. In the fourth step, there was a change to actually reduce noise. The driving force in this stage was a change in company executives' risk perception resulting from lawsuits over noise-induced hearing loss and the task force team activities for culture change based on the action learning protocol. At the fifth stage, a 'buy quiet policy' was institutionalized. The management's experience that noise reduction was difficult was the motivation to manage noise from the time of purchase of equipment. Conclusions: The activities of a hearing conservation program are determined by the improvement of the legal system and by the way it is enforced. Noise control activities to reduce noise areas may be possible through the shared risk perception of noise-induced hearing loss and by a change agent role as a facilitator to implement noise control.

Directions for Developing Database Schema of Records in Archives Management Systems (영구기록물관리를 위한 기록물 데이터베이스 스키마 개발 방향)

  • Yim, Jin-Hee;Lee, Dae-Wook;Kim, Eun-Sil;Kim, Ik-Han
    • The Korean Journal of Archival Studies
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    • no.34
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    • pp.57-105
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    • 2012
  • The CAMS(Central Archives Management System) of NAK(National Archives of Korea) is an important system which receives and manages large amount of electronic records annually from 2015. From the point of view in database design, this paper analyzes the database schema of CAMS and discusses the direction of overall improvement of the CAMS. Firstly this research analyzes the tables for records and folders in the CAMS database which are core tables for the electronic records management. As a result, researchers notice that it is difficult to trust the quality of the records in the CAMS, because two core tables are entirely not normalized and have many columns whose roles are unknown. Secondly, this study suggests directions of normalization for the tables for records and folders in the CAMS database like followings: First, redistributing the columns into proper tables to reduce the duplication. Second, separating the columns about the classification scheme into separate tables. Third, separating the columns about the records types and sorts into separate tables. Lastly, separating metadata information related to the acquisition, takeover and preservation into separate tables. Thirdly, this paper suggests considerations to design and manage the database schema in each phase of archival management. In the ingest phase, the system should be able to process large amount of records as batch jobs in time annually. In the preservation phase, the system should be able to keep the management histories in the CAMS as audit trails including the reclassification, revaluation, and preservation activities related to the records. In the access phase, the descriptive metadata sets for the access should be selected and confirmed in various ways. Lastly, this research also shows the prototype of conceptual database schema for the CAMS which fulfills the metadata standards for records.

A Study on Management of Personal Archives : How to Make My Archive (개인기록 관리 방안 연구 '나의 아카이브(My Archive)' 만들기)

  • Choe, Yu Ri;Yim, Jin Hee
    • The Korean Journal of Archival Studies
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    • no.47
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    • pp.5-49
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    • 2016
  • Compared with public archives, personal archives are likely to disappear if creators don't preserve and manage them. So personal archives must be managed by oneself. But it's difficult to manage their archives systematically for people who don't have the expertise in archival science. Besides, there are not enough available informations. So this thesis suggests how to manage personal archives by two steps. First step is figuring out one's own archives through analyzing one's life by top-down approach and organizing them into collection. Second step is conducting archival appraisal by three steps and establishing classification schemes, describing them. Especially, this study adduce description elements using ISAD(G) for personal archives. this study also recommends using blogs on portal to manage one's archives easily. But they don't have the audit train and exporting function. So this thesis emphasizes the necessity of 'customized archive blogs'. At conclusion, this study highlights the necessity of developing education programs and manuals for people who are trying to manage one's own archives.