• Title/Summary/Keyword: Information Security Practice

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The Impact of Internal Control on Accounting Information Systems Bying Path-analysis method (경로분석에 의한 내부통제가 회계정보시스템에 미친 효과분석)

  • Lee, Jang-Hyeong
    • Asia pacific journal of information systems
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    • v.5 no.2
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    • pp.79-100
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    • 1995
  • Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

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Improving the Decision-Making Process in the Higher Learning Institutions via Electronic Records Management System Adoption

  • Mukred, Muaadh;Yusof, Zawiyah M.;Mokhtar, Umi Asma';Sadiq, Ali Safaa;Hawash, Burkan;Ahmed, Waleed Abdulkafi
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.15 no.1
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    • pp.90-113
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    • 2021
  • Electronic Records Management System (ERMS) is a computer program or set of applications that is utilized for keeping up to date records along with their storage. ERMS has been extensively utilized for enhancing the performance of academic institutions. The system assists in the planning and decision-making processes, which in turn enhances the competencies. However, although ERMS is significant in supporting the process of decision-making, the majority of organizations have failed to take an initiative to implement it, taking into account that are some implementing it without an appropriate framework, and thus resulted in the practice which does not meet the accepted standard. Therefore, this study identifies the factors influencing the adoption of ERMS among employees of HLI in Yemen and the role of such adoption in the decision-making process, using the Unified Theory of Acceptance and Use of Technology (UTAUT) along with Technology, Organization and Environment (TOE) as the underpinning theories. The study conducts a cross-sectional survey with a questionnaire as the technique for data collection, distributed to 364 participants in various Yemeni public Higher Learning Institutions (HLI). Using AMOS as a statistical method, the findings revealed there are significant and positive relationships between technology factors (effort expectancy, performance expectancy, IT infrastructure and security), organizational factors (top management support, financial support, training, and policy),environmental factors (competitiveness pressure, facilitating conditions and trust) and behavioral intention to adopt ERMS, which in return has a significant relationship with the process of decision-making in HLI. The study also presents a variety of theoretical and empirical contributions that enrich the body of knowledge in the field of technology adoption and the electronic record's domain.

A Comparative Analysis of Research Trends in the Information and Communication Technology Field of South and North Korea Using Data Mining

  • Jiwan Kim;Hyunkyoo Choi;Jeonghoon Mo
    • Journal of Information Science Theory and Practice
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    • v.11 no.1
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    • pp.14-30
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    • 2023
  • The purpose of this study is to compare research trends in the information and communication technology (ICT) field between North and South Korea and analyze the differences by using data mining. Frequency analysis, clustering, and network analysis were performed using keywords from seven South Korean and two North Korean ICT academic journals published for five years (2015-2019). In the case of South Korea (S. Korea), the frequency of research on image processing and wireless communication was high at 16.7% and 16.3%, respectively. North Korea (N. Korea) had a high frequency of research, in the order of 18.2% for image processing, 16.9% for computer/Internet applications/security, and 16.4% for industrial technology. N. Korea's natural language processing (NLP) sector was 11.9%, far higher than S. Korea's 0.7 percent. Student education is a unique subject that is not clustered in S. Korea. In order to promote exchanges between the two Koreas in the ICT field, the following specific policies are proposed. Joint research will be easily possible in the image processing sector, with the highest research rate in both Koreas. Technical cooperation of medical images is required. If S. Korea's high-quality image source is provided free of charge to N. Korea, research materials can be enriched. In the field of NLP, it calls for proposing exchanges such as holding a Korean language information conference, developing a Korean computer operating system. The field of student education encourages support for remote education contents and management know-how, as well as joint research on student remote evaluation.

Analysis on Factors Influencing Welfare Spending of Local Authority : Implementing the Detailed Data Extracted from the Social Security Information System (지방자치단체 자체 복지사업 지출 영향요인 분석 : 사회보장정보시스템을 통한 접근)

  • Kim, Kyoung-June;Ham, Young-Jin;Lee, Ki-Dong
    • Journal of Intelligence and Information Systems
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    • v.19 no.2
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    • pp.141-156
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    • 2013
  • Researchers in welfare services of local government in Korea have rather been on isolated issues as disables, childcare, aging phenomenon, etc. (Kang, 2004; Jung et al., 2009). Lately, local officials, yet, realize that they need more comprehensive welfare services for all residents, not just for above-mentioned focused groups. Still cases dealt with focused group approach have been a main research stream due to various reason(Jung et al., 2009; Lee, 2009; Jang, 2011). Social Security Information System is an information system that comprehensively manages 292 welfare benefits provided by 17 ministries and 40 thousand welfare services provided by 230 local authorities in Korea. The purpose of the system is to improve efficiency of social welfare delivery process. The study of local government expenditure has been on the rise over the last few decades after the restarting the local autonomy, but these studies have limitations on data collection. Measurement of a local government's welfare efforts(spending) has been primarily on expenditures or budget for an individual, set aside for welfare. This practice of using monetary value for an individual as a "proxy value" for welfare effort(spending) is based on the assumption that expenditure is directly linked to welfare efforts(Lee et al., 2007). This expenditure/budget approach commonly uses total welfare amount or percentage figure as dependent variables (Wildavsky, 1985; Lee et al., 2007; Kang, 2000). However, current practice of using actual amount being used or percentage figure as a dependent variable may have some limitation; since budget or expenditure is greatly influenced by the total budget of a local government, relying on such monetary value may create inflate or deflate the true "welfare effort" (Jang, 2012). In addition, government budget usually contain a large amount of administrative cost, i.e., salary, for local officials, which is highly unrelated to the actual welfare expenditure (Jang, 2011). This paper used local government welfare service data from the detailed data sets linked to the Social Security Information System. The purpose of this paper is to analyze the factors that affect social welfare spending of 230 local authorities in 2012. The paper applied multiple regression based model to analyze the pooled financial data from the system. Based on the regression analysis, the following factors affecting self-funded welfare spending were identified. In our research model, we use the welfare budget/total budget(%) of a local government as a true measurement for a local government's welfare effort(spending). Doing so, we exclude central government subsidies or support being used for local welfare service. It is because central government welfare support does not truly reflect the welfare efforts(spending) of a local. The dependent variable of this paper is the volume of the welfare spending and the independent variables of the model are comprised of three categories, in terms of socio-demographic perspectives, the local economy and the financial capacity of local government. This paper categorized local authorities into 3 groups, districts, and cities and suburb areas. The model used a dummy variable as the control variable (local political factor). This paper demonstrated that the volume of the welfare spending for the welfare services is commonly influenced by the ratio of welfare budget to total local budget, the population of infants, self-reliance ratio and the level of unemployment factor. Interestingly, the influential factors are different by the size of local government. Analysis of determinants of local government self-welfare spending, we found a significant effect of local Gov. Finance characteristic in degree of the local government's financial independence, financial independence rate, rate of social welfare budget, and regional economic in opening-to-application ratio, and sociology of population in rate of infants. The result means that local authorities should have differentiated welfare strategies according to their conditions and circumstances. There is a meaning that this paper has successfully proven the significant factors influencing welfare spending of local government in Korea.

Australian Case Study in Regulatory Techniques to the Security Industry Reform and Policy Implications (호주 민간경비산업 고품질 규제수단 검토 및 시사점)

  • Kim, Dae-Woon
    • Korean Security Journal
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    • no.47
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    • pp.7-36
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    • 2016
  • The security providers industry, often referred to as an industry with unconfined growth ceiling, has entered a remarkable mass-growth phase since the 1980. In the modern era, private-sector security increasingly cover functions relating to general security awareness (including counter-terrorism) in partnership with State bodies, and the scale of operations continue to accelerate, relative to the expanding roles. In the era of pluralisation of policing, there has been widening efforts pursued to develop a range of regulatory strategies internationally in order to manage such growth and development. To date, in South Korea, a diverse set of industry review studies have been conducted. However, the analyses have been conventionally confined to North America, Britain, Germany and Japan, while developments in other world regions remain unassessed. This article is intended to inform the drivers and determinants of regulatory reforms in Australia, and examine the effectiveness of the main pillars of licensing innovations. Over the past decades, the Australian regime has undergone a wave of reforms in response to emerging issues, and in recognition of the industry as a 'public good' due to underpopulation density and the resulting security challenges. The focus of review in this study was on providing a detailed review of the regulatory approach taken by Australia that has expanded police-private security co-operation since the 1980s. The emphasis was on examining the core pillars of risk management strategies and oversight practices progressed to date and evaluating areas of possible improvement in regulation relative to South Korea. Overall, this study has identified three key features of Australian regime: (1) close checks on questionable close associates (including fingerprinting), (2) power of inspection and seizure without search warrant, (3) the 'three strikes' scheme. The rise of the private security presence in day-to-day policing operations means that industry warrant some intervening government-sponsored initiative. The overall lessons learnt from the Australian case was taken into account in determining the following checks and balances that would provide the ideal setting for the best-practice arrangement: (1) regulatory measure should be evaluated against a set of well-defined indicators, such as the merits of different enforcement tools for each given risk, (2) information about regulatory impacts should be analysed by a specialist research institute, (3) regulators should be innovative in applying a range of strategies available to them by employing a mixture of compliance promotional strategies, and adjust the mix as required.

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Privacy Preserving Top-k Location-Based Service with Fully Homomorphic Encryption (완전동형암호기반 프라이버시 보호 Top-k 위치정보서비스)

  • Hur, Miyoung;Lee, Younho
    • Journal of the Korea Society for Simulation
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    • v.24 no.4
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    • pp.153-161
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    • 2015
  • We propose a privacy-preserving location-based service (LBS) which supports top-k search service. The previous schemes hurt the privacy of either the user and the location of the objects because they are sent to the LBS server in a plaintext form. In the proposed method, by encrypting them with the fully-homomorphic encryption, we achieved the top-k search is possible while the information on them is not given to the LBS server. We performed a simulation on the proposed scheme with 16 locations where k is 3. The required time is 270 hours in a conventional desktop machine, which seems infeasible to be used in practice. However, as the progress of the hardware, the performance will be improved.

Integrating ICT in the Sudanese Kindergartens by Means of Developing a Computerized Application for The Pre-School Education, In Order to Improve Cognitive Development:

  • MOHAMMED, AMGAD ATTA ABDELMAGEED;DRAR, SUHANDA SAFALDEEN MOHAMMED;HILAL, ANWER MUSTAFA;CHRISTENSEN, LARS RUNE
    • International Journal of Computer Science & Network Security
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    • v.21 no.12spc
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    • pp.597-603
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    • 2021
  • The current Sudanese preschool system depends on limited methods of education, children's education needs to be equipped to keep pace with technological development, also, the large gap that exists between the families and the Kindergartens, where many parents have no idea on how their child progresses in the KG context. The aim of this research is to integrate ICT in the preschool education to enhance and improve the preschool education, by building an Integrated Educational Application (Computerized Application for Preschool Education CAPE) which will help to improve the learning outcomes. The researchers used the Experimental Research Methodology, the characteristic of CAPE application is; suitable for children's age, the application style is more attractive to the children and contains a different way to help children get learning. Alawaeel and the Smart Child Kindergartens in Republic of Sudan were selected as a sample of the study, with sample size specifically, 50 children's. Also, the Central Bank of Sudan Kindergarten was selected as one of the institutional Kindergartens for easy communication with parents of children with a sample size 21 children. The study found that; using CAPE application in KG enables children to increase general learning effects and developing child's cognitive skills. Also, the children who were allowed to use CAPE by their parents are performed better in the overall evaluation of KG lessons. Also, using the CAPE in the Pre-School education helps the parents following their children's progress better and more reliable. The researcher recommends that to apply the computerized application and includes the second level. Also, converting the computerized program into an application to be used by children by their self, without the intervention of parents.

Lifesaver: Android-based Application for Human Emergency Falling State Recognition

  • Abbas, Qaisar
    • International Journal of Computer Science & Network Security
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    • v.21 no.8
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    • pp.267-275
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    • 2021
  • Smart application is developed in this paper by using an android-based platform to automatically determine the human emergency state (Lifesaver) by using different technology sensors of the mobile. In practice, this Lifesaver has many applications, and it can be easily combined with other applications as well to determine the emergency of humans. For example, if an old human falls due to some medical reasons, then this application is automatically determining the human state and then calls a person from this emergency contact list. Moreover, if the car accidentally crashes due to an accident, then the Lifesaver application is also helping to call a person who is on the emergency contact list to save human life. Therefore, the main objective of this project is to develop an application that can save human life. As a result, the proposed Lifesaver application is utilized to assist the person to get immediate attention in case of absence of help in four different situations. To develop the Lifesaver system, the GPS is also integrated to get the exact location of a human in case of emergency. Moreover, the emergency list of friends and authorities is also maintained to develop this application. To test and evaluate the Lifesaver system, the 50 different human data are collected with different age groups in the range of (40-70) and the performance of the Lifesaver application is also evaluated and compared with other state-of-the-art applications. On average, the Lifesaver system is achieved 95.5% detection accuracy and the value of 91.5 based on emergency index metric, which is outperformed compared to other applications in this domain.

Innovative Educational Technologies in Management Training: Experience of EU Countries

  • Vitaliy, Kryvoshein;Nataliia, Vdovenko;Ievgen, Buriak;Volodymyr, Saienko;Anna, Kolesnyk
    • International Journal of Computer Science & Network Security
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    • v.22 no.6
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    • pp.45-50
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    • 2022
  • The article substantiates the feasibility of using and actively implementing innovative technologies in the practice of organizing the educational process. The need for the use of telecommunication technologies, which provide constant communication between students and the teacher outside the classroom, has been identified. Particular attention is paid to the latest approaches to the use of various forms of multimedia technologies in student education, which intensify the process of acceptance and assimilation of educational material by foreign students. The advantages of using innovative means of distance education are determined, which thanks to modern electronic educational systems allow students to receive quality higher education. Innovative technologies promote the development of cognitive interest in students, they learn to systematize and summarize the material studied, discuss and debate. In this regard, the reorientation of the system of higher education in Europe towards innovation is becoming the most important tool in ensuring the competitiveness of graduates in the labor market. In addition, the investment attractiveness of a university often depends on the innovative nature of the development of scientific, educational and practical activities of the subjects of the educational process, their inclusion in the national innovation system. The article analyzes that in the universities of the European Union in the training of specialists in the management of basic interactive methods, forms and tools are binary lecture, briefing, webinar, video conference, video lecture, virtual consultation, virtual tutorial, slide lecture, comp. utheric tests. Various classes on slide technology took active forms during the training of management specialists.

HMM Based Part of Speech Tagging for Hadith Isnad

  • Abdelkarim Abdelkader
    • International Journal of Computer Science & Network Security
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    • v.23 no.3
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    • pp.151-160
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    • 2023
  • The Hadith is the second source of Islamic jurisprudence after Qur'an. Both sources are indispensable for muslims to practice Islam. All Ahadith are collected and are written. But most books of Hadith contain Ahadith that can be weak or rejected. So, quite a long time, scholars of Hadith have defined laws, rules and principles of Hadith to know the correct Hadith (Sahih) from the fair (Hassen) and weak (Dhaif). Unfortunately, the application of these rules, laws and principles is done manually by the specialists or students until now. The work presented in this paper is part of the automatic treatment of Hadith, and more specifically, it aims to automatically process the chain of narrators (Hadith Isnad) to find its different components and affect for each component its own tag using a statistical method: the Hidden Markov Models (HMM). This method is a power abstraction for times series data and a robust tool for representing probability distributions over sequences of observations. In this paper, we describe an important tool in the Hadith isnad processing: A chunker with HMM. The role of this tool is to decompose the chain of narrators (Isnad) and determine the tag of each part of Isnad (POI). First, we have compiled a tagset containing 13 tags. Then, we have used these tags to manually conceive a corpus of 100 chains of narrators from "Sahih Alboukhari" and we have extracted a lexicon from this corpus. This lexicon is a set of XML documents based on HPSG features and it contains the information of 134 narrators. After that, we have designed and implemented an analyzer based on HMM that permit to assign for each part of Isnad its proper tag and for each narrator its features. The system was tested on 2661 not duplicated Isnad from "Sahih Alboukhari". The obtained result achieved F-scores of 93%.