• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.833-849
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• 2021

Cloud accounting represents a new area of accounting information systems. Past research has often focused on accounting information systems and its antecedents, rather than factors that adopt cloud accounting system. The purpose of this paper is to explain the factors that influence the adoption of cloud accounting in the financial sectors. This paper applied the technology acceptance model (TAM), technology-organization-environment, and the De Lone and Mc Lean model, coupled with proposed factors relevant to cloud accounting. The proposed model was empirically evaluated using survey data from 187 managers (financial managers, IT department managers, audit managers, heads of accounting departments, and head of internal control departments) in Jordanian bank branches. Based on the SEM results, top management support, organizational competency, service quality, system quality, perceived usefulness, and perceived ease of use had a positive relationship with the intention of using cloud accounting. Cloud accounting adoption positively affected cloud accounting usage. This paper contributes to a theoretical understanding of factors that activate the adoption of cloud accounting. For financial firms in general the results enable them to better develop cloud accounting framework. The paper verifies the factors that affect the adoption of cloud accounting and the proposed cloud accounting model.

• KIPS Transactions on Computer and Communication Systems
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• v.5 no.12
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• pp.491-498
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• 2016

Recently leakages of confidential information and internal date have been steadily increasing by using booting technique on portable OS such as Windows PE stored in portable storage devices (USB or CD/DVD etc). This method allows to bypass security software such as USB security or media control solution installed in the target PC, to extract data or insert malicious code by mounting the PC's storage devices after booting up the portable OS. Also this booting method doesn't record a log file such as traces of removable storage devices. Thus it is difficult to identify whether the data are leaked and use trace-back technique. In this paper is to propose method to help facilitate the process of digital forensic investigation or audit of a company by collecting and analyzing BIOS firmware images that record data relating to BIOS settings in flash memory and finding traces of portable storage devices that can be regarded as abnormal events.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.23 no.3
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• pp.19-26
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• 2023

Critical information infrastructure designations for cloud service providers continue to spread around the world as energy, financial services, health, telecommunications, and transportation sectors move to the cloud. In addition, in the case of Ukraine, the removal of restrictions on the use of cloud for national critical facilities and the rapid transition of critical data to the cloud enabled the country to effectively respond to cyberattacks targeting Russian infrastructure. In Korea, the ISMS-P is operated to implement a systematic and comprehensive information protection management system and to improve the level of information protection and personal information protection management in organizations. Control items considering the cloud environment have been modified and added to the audit of companies. However, due to the different technical levels of clouds between domestic and global, it is not easy to obtain information on the findings of cloud providers such as Microsoft for the training of domestic certification auditors on hyperscale scale. Therefore, this paper analyzes findings in hyperscale clouds and suggests ways to improve cloud-specific control items by considering the compatibility of hyperscale environments with ISO/IEC 27001 and SOC(System and Organization Control) security international standards.

• International Journal of Computer Science & Network Security
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• v.24 no.7
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• pp.128-142
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• 2024

Creation and implementation of export-oriented strategy is an urgent issue of economic development of any country. In an export-oriented model of economic development, exports should be a means of promoting economic growth and a tool to strengthen existing and potential competitive advantages. Agricultural production is the key factor in exports and the source of foreign exchange earnings in many countries. However, the export potential of agricultural producers may be inefficiently fulfilled due to the heterogeneity of countries in terms of economic development, trade relations and border policy. The aim of the research is to study the nature, main trends and problematic aspects of fulfilling the export potential of agricultural production in the context of aggravating food crisis. The study involved general scientific methods (induction and deduction, description, analysis, synthesis, generalization) and special (statistical method, economic analysis, descriptive statistics and interstate comparisons, graphical method). The need to ensure food security by countries around the world urges the importance of the agricultural sector as a catalyst for economic development, sources of foreign exchange earnings, investment direction, etc. The study of agricultural specialization led to the conclusion that wheat and sugar are goods with the highest export potential. It is substantiated that the countries of South America, OECD, North America and Europe have the highest level of realization of export potential of agricultural production, and African countries are import-dependent. In addition, the low export orientation of Africa and Asia due to the peculiarities of their natural and climatic conditions is established based on the assessment of export-import operations in the regional context. The internal and external export potential of each of the regions is analysed. Economic and mathematical simulation of assessing the impact of the most important factors on the wheat exports volumes was applied, which allowed predicting wheat exports volume and making sound management decisions regarding the realization of the export potential of agricultural companies. The inverse correlation between the exports volume and wheat consumption per capita, and the direct correlation between the effective size and area of land used for wheat cultivation was established through the correlation and regression analysis.

• Korean Security Journal
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• no.38
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• pp.7-32
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• 2014

This study is aimed to analyze problems of police budgetary execution and to suggest better ways for establishing effective budget implementation as well as legitimacy of securing budget in the field of police work. For this purpose, this paper analyzed the annual reports on police budgetary execution, from 2009 to 2012, conducted by National Assembly Budget Office. In result, most parts of the police budgetary execution were not satisfied with the audit standard, and especially in terms of management of budgetary execution, it showed 40% in inappropriateness. In addition, excessive and underestimate appropriation in the police budgetary execution, which happened frequently in other offices, was recorded on the second place. 10% of the amount of budget was executed for ordinance violence. Given results analyzed from each division, Transportation Division occupied 40% of the amount of related problems and all of types in the field did not meet the audit standard, thus it is required to manage budgetary execution effectively. In terms of Public Safety Division, the problem was related to budgetary allocation prior to execution, such as overlap in other works, excessive and underestimate appropriation, and inappropriate business plans. Director General for Planning and Coordination did not meet the standard of law system maintenance, Given the light of the result of analyzing programs, traffic safety and securing communication was the most problematic and support for police administration, crime prevention and protecting the disadvantaged, educating professional police officers, and establishment of policing infrastructure were required to be reformed in sequence. In order to resolve these problems, it is demanded to check budgetary execution and the process in business plans on a regular basis. Additionally, in case of using budget in inappropriate parts, tough penality including reduction of budget in related to the local police should be implemented to increase the importance of budgetary execution. Moreover, because of the fact that a part of problem of budgetary execution was originally caused by the budgetary allocation, it is advised to allocate police budget using the budget proposal of National Finance Act and Ministry of Strategy and Finance.

• KDI Journal of Economic Policy
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• v.31 no.1
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• pp.207-237
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• 2009

One of the main problems in Korea's public assistance program, the NBLS (National Basic Livelihood Security), is that the loophole of welfare system is continuously growing. Living wage program is the largest sub-program of the NBLS, and the most important determinant of amount of living wage for each beneficiary is the level of reported income. Therefore, accurate and effective income detection is essential in improving policy effects and furthermore reducing the leakage of wage expenditure as beneficiaries always have an incentive to underreport their income. Since most of them do not pay income tax, the welfare authority should exert an independent effort to effectively detect their income. Considering that living wage is a special kind of income tax of which marginal tax rate is -1, one can apply a classical theory of tax evasion to understand illegal or excessive receipt of living wage caused by income underreporting. Utilizing a classical theory given by Alingham and Sandmo (1972), this paper provides a theoretical analysis of the optimal income reporting of the beneficiary. Then an optimization problem is constructed from the government's viewpoint to derive optimal income detecting device (auditing). This paper proves that cut-off discriminated auditing outperforms random auditing and cut-off auditing which implies if the government assigns a positive audit probability to every reported income less than a certain level and the probability is inversely proportional to the level of reported income, it can minimize underreporting and then gradually reduce the leakage of wage expenditure.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.2 no.1
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• pp.83-108
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• 2007

This study conducted research over status of employment and living by collecting questions & answers from retired soldiers after service in ROK Army more than 5 years in last 5 years. As the methodology of this research, the status of employment has been provided from the Citizen Insurance Public Corporation, and conducted interviews for all individuals in addition to the receiving of questions & answers. Also, the statistic data prepared and submitted for Congressional Audit & Inspection from MND was also utilized for the purpose of research. In conclusion, the situation faced with retired soldiers after their retirement is showing the future of reflection of oneself to the personnel in active service who must do their best only for their duty to keep national security. If those personnel in active service are worrying about their future returning to civilian society after retirement, it will not only become an impediment to perform their duty but also bring invisible weakening of military power to defend our nation in result. This is the rationale for the necessity of providing support for social adaptation, reemployment and inauguration of retired soldiers.

• 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.

• The Korean Journal of Archival Studies
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• no.38
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• pp.3-35
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• 2013

The physical access or control of records with material entities is relatively easy. However, in the case of electronic records, due to its heightened applicative aspect that allows anyone with the authority to have access over the data, it requires an appropriate standard and stability to ensure the authenticity and integrity of electronic records. This study performed functional evaluation by extracting the minimum critical items from the national functional requirements documents and standards to explore the access control function that play an important role for the standard records management system to maintain quality requirements of electronic records. Based on this checklist, it evaluates whether the standard records management system properly carries out the access control function and investigates the current condition of application to practical records management work. Records managers generally do not use access control function, which may be because they do not feel the necessity, since the application of records management system is not yet actively promoted. In order for the standard records management system to be developed to become a more active system, it requires system improvement as well as considerations for below factors: First, although the necessity of establishing access control conditions is already recognized, it requires a clear stipulation of the regulation. Second, measures must be taken to implement access control in the records management system through document security solution. Third, it requires self-reflection of records manager, who utilizes the records management system. Instead of placing all responsibility on the National Archives, which established the system, professionals must further develop the system through continuous evaluation and improvement. Finally, a general discussion is required to publicize the issue of functional improvement of records management system. Although there is a bulletin board already created for this purpose, its users are extremely limited and it only deals with current problems. A space in online as well as in offline is required to solve the fundamental problems and exchange opinions.

• Korean Journal of Construction Engineering and Management
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• v.16 no.1
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• pp.35-43
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• 2015

It is important to have enough design and construction duration for infrastructure projects. However, recent water resource project in Korea shows several problems caused by their fast-tract schedule. National Audit Committee report several water resource projects have quality problems caused by insufficient project duration. Especially, water resource projects such as dam and water pipeline construction should have proper time to secure their structure quality. Normal project duration for these projects should be estimated based on previous similar projects' historical data analysis. However there is no standard model which can estimate normal project duration for water resource projects in Korea. There are several normal project duration estimation models for building project developed by public(LH) and private construction companies. However, there is no proper model for water resource projects. So, this study developed normal project duration model for dam and water pipeline projects using historical data and show application of models.