• Title/Summary/Keyword: Internal transaction

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Corporate Financial Fraud and Countermeasures in the Internet Era (인터넷 시대 기업의 재무부정과 대책)

  • Huang, Weidong;Jin, Shanyue
    • Journal of Digital Convergence
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    • v.20 no.3
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    • pp.35-40
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    • 2022
  • With the advent of the internet age and the outbreak of COVID-19, many companies have embraced online trade. However, due to the way the cyber economy works, the number of companies engaged in financial fraud by falsifying their transaction amounts and customer numbers has been gradually increasing. The purpose of this study is to analyze financial fraud of companies in the Internet era and to present solutions. Therefore, this study analyzed the financial fraud behavior of Luckin Coffee in China as an example and studied the causes and countermeasures of financial fraud. As a result, it was found that the cause of financial fraud lies in the opacity of cash flows from online transactions. The recommendations proposed by this study is to improve internal control systems in companies, develop risk management system, and establish comprehensive external supervision system

Understanding University Industry Technology Transfer: Relationship Management Approaches of Leading Universities in Europe And USA

  • Schneider, Jan-Philip;Kock, Alexander;Schultz, Carsten
    • World Technopolis Review
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    • v.4 no.2
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    • pp.62-78
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    • 2015
  • The importance of university technology transfer has widely been brought to the center of attention over the last decades. Research and practice thereby often concentrate on issues related to patenting and licensing or entrepreneurship but abstract away from relationship- and network-focused initiatives. In this paper, we argue that efforts to systematically develop close, long-term collaboration partnerships - although complex and resource intensive - are likely to be more beneficial for both universities and industry in the long run. Drawing on data derived from interviews with technology transfer executives of 22 leading European and U.S. universities, we analyze and discuss well-established practices of network and relationship management and their possible impact on technology transfer success. Our findings indicate that dedicated relationship management approaches can yield a sustainable competitive advantage for universities. We thereby shift the focus away from transaction-orientation towards more forward-looking relationship-centric approaches and discuss their institutionalization in great detail.

Surgical Management of Patent Ductus Arteriosus (동맥관개존증의 외과적 요법)

  • 홍종완
    • Journal of Chest Surgery
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    • v.21 no.6
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    • pp.990-995
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    • 1988
  • Seventeen cases of vascular injuries treated in Chungnam National University Hospital during the period from Apr. 1980 to Sep. 1988 were reviewed. Common causes of injuries were stab wound, automobile accidents and iatrogenic injuries. Of the 11 arterial injuries, 3 were femoral artery which was the commonest in frequency, the next was 2 cases of subclavian, common carotid, iliac artery. Of the 10 venous injuries, the subclavian vein and internal jugular vein were common in frequency. The most frequent type of injuries was laceration[13 cases in 21]. Vascular reconstruction was done by lateral suture repair in 8 cases, autogenous vein graft in 2, prosthetic vascular graft in 5, direct anastomosis in 1 case. Simple ligation was done in 5 cases. There was 1 case of visual field defect as a sequelae in right common carotid artery transaction and 1 case of mortality.

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A Study on the Electronic Payment - Laying Stress on the Risk Analysis and Reliability- (전자결제에 관한 연구 - 위험분석과 신뢰성확보방안을 중심으로 -)

  • Choi, Seok Boom
    • Journal of Arbitration Studies
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    • v.9 no.1
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    • pp.323-365
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    • 1999
  • The digital revolution is happening much more quickly and Internet Commerce and Electronic Commerce is having a profound influence on the global trade and internal commerce, revolutionize the way of doing business, especially retail and direct marketing. Owing to Internet, an increasing share of business transactions occurs online. Electronic payment is essential for the smooth progress of the electronic commerce as electronic payment plays the important role in the electronic commerce, that is, the value transfer resulting from the electronic commerce. So far, there have not been a considerable emphasis on the risks residing in the electronic payment and money. So, this paper deals with the risks in the electronic payment and money, in particular technical risks and social risks, and the reliability-increasing schemes to prevent the risks in the electronic payment. The reliability-increasing schemes relate to the security of the electronic payment systems and certification authority and key management, transaction rules between the parties concerned in the electronic payment.

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A Study on the Development of the e-Marketplace on Fisheries Sector in Gangwon Do (강원도 수산물 분야 e-Marketplace 활성화 방안에 관한 연구)

  • Eom, Kwang-Yeol
    • International Commerce and Information Review
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    • v.7 no.3
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    • pp.53-75
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    • 2005
  • Owing to the Digital revolution, Internet Commerce and Electronic Commerce is having a profound influence on the global Market and internal commerce, revolutionizing the way of doing business. e-Marketplace have adopted in order to the reshape of the Fisheries Sector's competitiveness, and it is now being utilized as a major global marketing instrument to develop new customers, save Market transaction costs ad facilitate new work processes. The purpose of this study is to provide a program for activation in e-Marketplace of the Fisheries Sector in Gangwon Do. However, at present, the environment of e-Marketplace Infrastructure in Gangwon Do is very poor. Therefore, this study points out the problems of e-Marketplace of the Fisheries Sector in Gangwon Do and provides many considerations for a program for activation of e-Marketplace.

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A Study on a Program for Activation of e-Trade of the Traders in Kangwon Do (강원도 무역업체 e-Trade 활성화방안에 관한 연구)

  • Eom, Kwang-Yeol
    • International Commerce and Information Review
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    • v.6 no.2
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    • pp.147-168
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    • 2004
  • Owing to the digital revolution, Internet Commerce and Electronic Commerce is having a profound influence on the global trade and internal commerce, revolutionizing the way of doing business. e-Trade have adopted in order to the reshape of the International Trade enterprise's competitiveness, and it is now being utilized as a major export marketing instrument to develop new customers, save export transaction costs ad facilitate new work processes. The purpose of this study is to provide a program for activation in e-Trade of the International Trade enterprise in Kangwon Do. However, at present, the environment of e-trade Infrastructure in Kangwon Do is very poor. Therefore, this study points out the problems of e-trade of the International Trade enterprise in Kangwon Do and provides many considerations for a program for activation of e-Trade.

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Crucial Scheme for Traditional Markets Revitalization (재래시장 활성화 방안)

  • 황상규;이재달
    • Proceedings of the Korea Port Economic Association Conference
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    • 2003.07a
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    • pp.193-218
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    • 2003
  • Today, the marketplace environment is changing faster and more dramatically than ever before. With the rapid growth of Internet Shopping mall, electronic commerce transaction, we have big changes on distribution fields. At this circumstances, traditional markets cannot help suffering from serious contraction and market failure between highly advanced department store and internet based shopping mall giving lower prices and higher customer satisfaction program. In addition, traditional markets have made an critical role on our retail markets for a long time, but they confront a crucial crisis on nationwide owing to external markets circumstance change and internal factors. In this study, we made efforts to suggest rational political scheme to recover many difficulties as analyzing market factors affecting traditional market, such as, modernized management skill, specialized items, customers satisfactions program, and so forth.

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(Performance Monitoring Techniques for EJB Applications) (EJB 어플리케이션의 성능 모니터링 기법)

  • 나학청;김수동
    • Journal of KIISE:Software and Applications
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    • v.30 no.5_6
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    • pp.529-539
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    • 2003
  • Due to the emersion of J2EE (Java 2, Enterprise Edition), many enterprises inside and outside of the country have been developing the enterprise applications appropriate to the J2EE model. With the help of the component model of Enterprise JavaBeans (EJB) which is the J2EE core technology, we can develop the distributed object applications quite simple. EJB application can be implemented by using the component-oriented object transaction middleware and the most applications utilize the distributed transaction. Due to these characteristics, EJB technology became popular and then the study for EJB based application has been done quite actively. However, the research of techniques for the performance monitoring during run-time of the EJB applications has not been done enough. In this paper, we propose the techniques for monitoring the performance of EJB Application on the run time. First, we explore the workflow for the EJB application service and classily the internal operation into several elements. The proposed techniques provide monitoring the performance elements between the classified elements. We can also monitor by extracting the performance information like state transition and process time of the bean which is related to the lifetime occurred during one workflow, and the resource utilization rate.

A Study of Protection Profile and Analysis of Related Standard for Internet Banking Systems (인터넷 뱅킹 시스템 관련 표준 분석 및 보호프로파일 개발에 관한 연구)

  • Jo, Hea-Suk;Kim, Seung-Joo;Won, Dong-Ho
    • The KIPS Transactions:PartC
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    • v.17C no.3
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    • pp.223-232
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    • 2010
  • Due to the advance of Internet, offline services are expanded into online services and a financial transaction company provides online services using internet baning systems. However, security problems of the internet banking systems are caused by a lack of security for developing the internet banking systems. Although the financial transaction company has applied existing internal and external standards, ISO 20022, ISO/IEC 27001, ISO/IEC 9789, ISO/IEC 9796, Common Criteria, etc., there are still vulnerabilities. Because the standards lack in a consideration of security requirements of the internet banking system. This paper is intended to explain existing standards and discusses a reason that the standards have not full assurance of security when the internet baning system is applied by single standard. Moreover we make an analysis of a security functions for the internet baning systems and then selects the security requirements. In this paper, we suggest a new protection profile of the internet baning systems using Common Criteria V.3.1 from the analysis mentioned above.

A Study on Implementation of Fraud Detection System (FDS) Applying BigData Platform (빅데이터 기술을 활용한 이상금융거래 탐지시스템 구축 연구)

  • Kang, Jae-Goo;Lee, Ji-Yean;You, Yen-Yoo
    • Journal of the Korea Convergence Society
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    • v.8 no.4
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    • pp.19-24
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    • 2017
  • The growing number of electronic financial transactions (e-banking) has entailed the rapid increase in security threats such as extortion and falsification of financial transaction data. Against such background, rigid security and countermeasures to hedge against such problems have risen as urgent tasks. Thus, this study aims to implement an improved case model by applying the Fraud Detection System (hereinafter, FDS) in a financial corporation 'A' using big data technique (e.g. the function to collect/store various types of typical/atypical financial transaction event data in real time regarding the external intrusion, outflow of internal data, and fraud financial transactions). As a result, There was reduction effect in terms of previous scenario detection target by minimizing false alarm via advanced scenario analysis. And further suggest the future direction of the enhanced FDS.