• 아태비즈니스연구
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• 제11권3호
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• pp.123-136
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• 2020

Purpose - This study is to verify the impact of the documentation of key audit matters on the value relevance of accounting information in accordance with the revised accounting audit standards in 2017. Investors will be able to identify the company's significant financial risks through key audit matters and use them to make investment decisions. Design/methodology/approach - From 2011 to 2019, the final sample is 290, based on the December settlement of accounts listed on the securities market. Ohlson (1995) was used to verify the incremental link between net income and the book value as a determinant of corporate value. Findings - First, the key audit matters in the financial industry was found to have a negative (-) effect that was significant to the value relevance of accounting Information. In addition, the value of the interaction between the key audit matters and the net income is a significant (+) relationship with the share price and the value of the interaction between the key audit matters and the book value is a significant (-) relationship with the share price. This means that the key audit matters is the determining factor of corporate value, positively reflects the accounting information in net income and negatively reflects the accounting information in book value. Second, among the key audit matters, the fair value assessment of financial instruments and the adequacy of premiums reserve have a significant impact on the value relevance of accounting information. Research implications or Originality - The results of this study suggest that investors recognize key audit matters as information about the company's major financial risks and reflect them differently in the value relevance of accounting information.

• 국제학술발표논문집
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• The 1th International Conference on Construction Engineering and Project Management
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• pp.403-408
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• 2005

Being in a knowledge-based industry, many construction organizations are seeking to manage their own knowledge in an effective way. To manage knowledge, the organizations must motivate in-house people to share their knowledge. However, some barriers to knowledge sharing do exist and researches on these barriers considering construction organizations' characteristics seem rare. This study aims to identify key barriers to knowledge sharing considering the characteristics of construction organizations. Based on the identification, strategic responses to each key barrier are presented in two perspectives of technical and behavioral approach to activate knowledge sharing.

• 한국산업정보학회:학술대회논문집
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• 한국산업정보학회 2008년도 추계 공동 국제학술대회
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• pp.445-448
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• 2008

The key establishment between nodes is one of the most important issues to secure the communication in wireless sensor networks. Some researcher used the probabilistic key sharing scheme with a pre-shared key pool to reduce the number of keys and the key disclosure possibility. However, there is a potential possibility that some nodes do not have a common share in the key pool. The purpose of this paper is to devise a peer to peer key sharing protocol (PPKP) based on Quorum system and Diffie-Hellman key exchange scheme (DHS). The PPKP establishes a session key by creating a shared key using the DHS and then scrambles it based on Quorum system to secure that. The protocol reduces the number of necessary keys than the previous schemes and could solve the non-common key sharing possibility problem in the probabilistic schemes.

• 대한토목학회논문집
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• 제26권6D호
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• pp.935-943
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• 2006

본 연구는 노선 조정을 통하여 현재의 낮은 수송 분담률을 개선할 수 있도록 개선안을 적용한 결과에 대한 효과 분석을 주된 내용으로 하되, 교통수단선택과 대중교통 네트워크 분석의 복잡한 반복 계산이 없이 네트워크 속성을 집약적으로 반영하며 분담률을 집합적 개념으로 추정하는 방법을 통해 기존의 수집 가능한 자료를 이용하여 Network Reshuffling에 의한 분담률 변화 효과를 빠르게 분석할 수 있는 기법을 제안하고 그 사례연구를 제시하였다. 그 결과 현재의 낮은 도시철도 분담률의 가장 근본적인 원인은 첫째 노선의 과도한 굴곡 및 우회가 포함된 불합리한 도시철도 노선설계, 둘째 잦은 환승과 수직 환승으로 인해 초래되는 긴 환승길이로 나타났으며, 이러한 원인 및 문제 해결에 대한 방안으로 단거리 링크 건설을 통한 기존 노선 간 직결 서비스 창출 개념의 Network Reshuffling과 서울시 도시철도에 포함되어 있는 51개 환승역에서의 환승 불편 해소를 위한 수직 환승에서 동일 승강장 환승으로의 전환 등을 제시하였다.

• The Journal of Asian Finance, Economics and Business
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• 제9권3호
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• pp.319-326
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• 2022

This study investigates the specific and conclusive reasons why a company issues bonus shares, as well as the rationale and the best timing for bonus share issuance. The study examines Carlsberg's annual reports from 1988 to 2004 to evaluate the factors that influence bonus share payments and timing. Examine supporting evidence from other businesses as well. An analysis of Carlsberg Brewery Malaysia Berhad's bonus shares granted from its inception to 2004 found that the announcement of bonus shares would increase the company's share price. As a result, the findings suggest that bonus shares are issued to correct market asymmetry. This research supports the idea that issuing bonus shares would increase the stock price, resulting in increased liquidity. Hence, companies issue bonus shares to boost their liquidity and to convey private positive information to their shareholders. This research adds to the literature by focusing on the timing and key features of bonus share issuing. It implies that dividend policy should be customized to market imperfections. As a result, dividend policies would differ significantly between organizations based on the weights each of the imperfections has on the firm and shareholders.

• 정보보호학회논문지
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• 제18권6B호
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• pp.207-217
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• 2008

Secure channels, indispensable to many applications, can be established by using an authenticated key exchange (AKE) protocol where the involving parties authenticate one another and then share authenticated session keys over insecure networks. In this paper, we introduce a new type of AKE protocols that are especially designed to minimize the damages caused by leakages of stored secrets. Such protocols are called Leakage-Resilient AKE (LR-AKE) protocols, whose motivation, design principles, several constructions, security analysis and applications are explained in detail.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제2권6호
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• pp.312-332
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• 2008

Password-based authentication key exchange (PAKE) protocols in the literature typically assume a password that is shared between a client and a server. PAKE has been applied in various environments, especially in the “client-server” applications of remotely accessed systems, such as e-banking. With the rapid developments in modern communication environments, such as ad-hoc networks and ubiquitous computing, it is customary to construct a secure peer-to-peer channel, which is quite a different paradigm from existing paradigms. In such a peer-to-peer channel, it would be much more common for users to not share a password with others. In this paper, we consider password-based authentication key exchange in the three-party setting, where two users do not share a password between themselves but only with one server. The users make a session-key by using their different passwords with the help of the server. We propose an efficient password-based authentication key exchange protocol with different passwords that achieves forward secrecy in the standard model. The protocol requires parties to only memorize human-memorable passwords; all other information that is necessary to run the protocol is made public. The protocol is also light-weighted, i.e., it requires only three rounds and four modular exponentiations per user. In fact, this amount of computation and the number of rounds are comparable to the most efficient password-based authentication key exchange protocol in the random-oracle model. The dispensation of random oracles in the protocol does not require the security of any expensive signature schemes or zero-knowlegde proofs.

• ETRI Journal
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• 제28권4호
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• pp.517-520
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• 2006

In this letter, a new sharing mechanism, SRLG sharing, is proposed, which allows the links of the same shared risk link group (SRLG) in a primary light tree to share protections in WDM optical networks. In previous studies, how to share spare resources with SRLG constraints has not been studied in multicast optical networks. In this letter, considering SRLG sharing, we propose a novel algorithm -multicast with SRLG sharing (MSS)- to establish a protection light tree. Finally, the algorithm MSS and the algorithm multicast with no SRLG sharing (MNSS) are compared through a simulation to show that our new sharing scheme of SRLG sharing is more efficient than that of no SRLG sharing in terms of spare resource utilization and blocking probability.

• International Journal of Knowledge Content Development & Technology
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• 제11권3호
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• pp.29-44
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• 2021

The study provides a quantitative and qualitative description of global research in the domain of quantum machine learning (QML) as a way to understand the status of global research in the subject at the global, national, institutional, and individual author level. The data for the study was sourced from the Scopus database for the period 1999-2020. The study analyzed global research output (1374 publications) and global citations (22434 citations) to measure research productivity and performance on metrics. In addition, the study carried out bibliometric mapping of the literature to visually represent network relationship between key countries, institutions, authors, and significant keyword in QML research. The study finds that the USA and China lead the world ranking in QML research, accounting for 32.46% and 22.56% share respectively in the global output. The top 25 global organizations and authors lead with 35.52% and 16.59% global share respectively. The study also tracks key research areas, key global players, most significant keywords, and most productive source journals. The study observes that QML research is gradually emerging as an interdisciplinary area of research in computer science, but the body of its literature that has appeared so far is very small and insignificant even though 22 years have passed since the appearance of its first publication. Certainly, QML as a research subject at present is at a nascent stage of its development.

• 정보보호학회논문지
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• 제15권4호
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• pp.61-70
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• 2005

We propose and implement a flexible secure peer-to-peer(P2P) file sharing scheme which can be used for data sharing among closed user group (CUG) members. When a member wants to share data, notification messages are sent to the members with whom the member wants to share data. Each notification message includes one-time password encrypted with the receiver's public key. A member who received the notification message can download the data by using the one-time password. The proposed scheme provides selective sharing, download confirmation and efficient storage management. In terms of security, the proposed scheme supports authentication, entity privacy, replay attack protection and disguise prevention. We also implement the proposed system and find that the system is very useful among P2P service of closed user groups.