• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1163-1169
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• 2021

This study aims to obtain empirical evidence regarding the effect of the fraud pentagon theory on financial statement fraud. The novelty of this study is the use of factor analysis to consolidate the five elements of the fraud pentagon into just one factor, which, to the knowledge of the researcher, no one else has done to research the effect of pentagon fraud on financial statement fraud. This study uses both agency theory and fraud pentagon theory. The population of this study consists of state-owned companies listed on the Indonesia Stock Exchange. The research period in this study is from 2014 to 2019. The data used in this study is secondary data obtained from the company's annual financial statements. A purposive sampling technique was used to determine the research sample. The selected companies total 20. Factor analysis and simple linear regression analysis method were used as research the methods. Based on the research results, it was found that the fraud pentagon theory had a positive effect on the financial statement fraud of state-owned companies listed on the Indonesia Stock Exchange. High level of the pentagon fraud on a company leads to a higher indication of financial statement fraud.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.33 no.4
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• pp.591-599
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• 2023

Due to the recent attack by Castryck-Decru, the private key of SIDH can be recovered in polynomial time so several methods have been proposed to prevent the attack. Among them, M-SIDH proposed by Fouotsa et al, counteracts the attack by masking the torsion point information during the key exchange. In this paper, we implement M-SIDH and evaluate its performance. To the best of our knowledge, this is the first implementation of M-SIDH in C language. Toward that end, we propose a method to select parameters for M-SIDH instantiation and propose a 1024-bit prime for implementation. We implemented the square-root Velu formula over the extension field for further optimization. As a result, 1129 ms is required for a key exchange in the case of MSIDH-1024, providing the classic 64-bit security level.

• Journal of Radiation Protection and Research
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• v.46 no.2
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• pp.80-82
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• 2021

Dr. Haruyuki Ogino, a member of the Japan Health Physics Society (JHPS), was awarded the 2021 Bo Lindell Medal by the International Commission on Radiological Protection (ICRP). To commemorate this, the "Joint JHPS-KARP-ARPS program for young radiation protection (RP) scientists to discuss the future of RP" was organized via a web meeting system. First, Dr. Ogino gave a lecture, and then young researchers selected from each academic society made presentations on the future of RP. After the presentations by the three researchers, a free talk was held-young researcher groups of each country being active is a great opportunity to collaborate and exchange information. It was emphasized that the low awareness of knowledge related to radiation has been common to all of the participating countries. Thus, it is necessary to utilize communication via web technology, as done for this program, effectively. One of the biggest advantages for Asia and Oceania is that we do not have a significant time difference. The round-table discussion was concluded by expressing the hope of active exchange and development of young researchers in the future.

• Asia-Pacific Journal of Business
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• v.14 no.4
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• pp.319-330
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• 2023

Purpose - The purpose of this paper is to examine the connectedness between categorical economic policy uncertainty (monetary, fiscal, trade and foreign exchange policy uncertainty) indexes and option-implied volatility index in Korea, Japan and the US. Design/methodology/approach - This paper employs the Diebold-Ylmaz (2012) model based on a VAR and generalized forecast error variance decomposition. This paper also conducts regression analyses to investigate whether the volatility indexes are explained by categorical policy uncertainty indexes. Findings - First, we find the total connectedness is stronger in Korea and Japan relative to the US. Second, monetary, fiscal, and foreign exchange policy uncertainty indexes are connected to each other but trade policy uncertainty index is not. Third, the volatility index in Japan and the US is mainly associated with monetary policy uncertainty while the volatility index in Korea is explained by fiscal policy uncertainty index. Research implications or Originality - To our knowledge, this is the first study to investigate the connectedness among categorical policy uncertainty indexes and the volatility index in Korea, Japan, and the US. The empirical results on the connectedness suggest that transparent policy and communication with the market in one type of policy would reduce the uncertainty in other policies.

• Nutrition Research and Practice
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• v.13 no.6
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• pp.535-542
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• 2019

BACKGROUND/OBJECTIVES: Proper nutrition intake during pregnancy and lactation is very important to both mothers and babies. Pregnant women should maintain proper nutritional status to restore decreased physical strength due to pregnancy and childbirth and produce breastmilk for the growth and development of the baby. Recently, the number of Chinese people living in Korea has increased as the exchange between Korea and China becomes active. It is important to provide proper nutrition education for pregnant women of both countries considering cultural differences. SUBJECTS/METHODS: The subjects of this study were postpartum women in Gyeonggi, South Korea and Jinhua, China. The subjects were 20-45 years old less than six months after childbirth. A survey, using self-administered questionnaires, was conducted from October 2018 to January 2019. For data analysis, 221 Korean postpartum women (KPW) and 221 Chinese postpartum women (CPW) questionnaires were used. RESULTS: KPW had significantly higher nutritional knowledge score and dietary attitude score than CPW (P < 0.001). However, overall score for dietary habits was significantly higher in CPW compared to KPW (P < 0.001). In KPW, nutritional knowledge (P < 0.01) and dietary attitude (P < 0.001) had significantly positive correlations with dietary habits. The proportions of KPW and CPW who answered that they had experience of nutrition education were 28.5% and 80.1% (P < 0.001). The score for dietary habits was lower as the hours for watching TV and using mobile phone became longer in postpartum women of both countries, with significant differences in KPW (P < 0.001) and CPW (P < 0.05). In KPW, the score for dietary habits in postpartum women with exercise experience was significantly higher than that in postpartum women without exercise experience (P < 0.001). CONCLUSIONS: More pregnancy-related nutrition education should be provided and various and effective nutrition education programs, which not only transfer information but can be practiced in the actual life, should be developed.

• Journal of Digital Convergence
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• v.16 no.10
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• pp.1-9
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• 2018

The purpose of this study is to examine the concepts and types of cross-cultural collaborative online learning that enhance the utilization of advanced ICT in education and contribute to the promotion of educational exchanges between countries, and suggest exchange learning design models necessary for the active introduction. For this study, previous studies related to cross-cultural collaborative online learning were examined. As a result, cross-cultural collaborative online learning is an educational method based on constructivism that explore and construct knowledge by interacting and collaborating with students, teachers, and field experts who are linguistically and culturally heterogeneous based on advanced ICT. The type of cross-cultural collaborative online learning could be divided into synchronous exchange learning centered on remote video classes and asynchronous exchange learning centered on website based tasks. A PPIE learning design model considering the characteristics of each type is presented.

• Journal of Broadcast Engineering
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• v.13 no.2
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• pp.251-260
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• 2008

In this paper, we present two verifier-based multi-party PAKE (password-authenticated key exchange) protocols. The shared key can be used for secure content transmission. The suggested protocols are secure against server compromise attacks. Our first protocol is designed to provide forward secrecy and security against known-key attacks. The second protocol is designed to additionally provide key secrecy against the server which means that even the server can not know the session keys of the users of a group. The suggested protocols have a constant number of rounds are provably secure in the standard model. To the best of our knowledge, the proposed protocols are the first secure multi-party PAKE protocols against server compromise attacks in the literature.

• Journal of Intelligence and Information Systems
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• v.8 no.1
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• pp.141-157
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• 2002

extensible Markup Language (XML) is a new markup language for data exchange on the Internet. In this paper, we propose a language extensible Rule Markup Language (XRML) which is an extension of XML. The implicit rules embedded in the Web pages should be identifiable, interchangeable with structured rule format, and finally accessible by various applications. It is possible to realize by using XRML. In this light, Web based Knowledge Management Systems (KMS) can be integrated with rule-based expert systems. To meet this end, we propose the six design criteria: Expressional Completeness, Relevance Linkability, Polymorphous Consistency, Applicative Universality, Knowledge Integrability and Interoperability. Furthermore, we propose three components such as RIML (Rule Identification Markup Language), RSML (Rule Structure Markup Language) and RTML (Rule Triggering Markup Language), and the Document Type Definition DTD). We have designed the XRML version 0.5 as illustrated above, and developed its prototype named Form/XRML which is an automated form processing for disbursement of the research fund in the Korea Advanced Institute of Science and Technology (KAISI). Since XRML allows both human and software agent to use the rules, there is huge application potential. We expect that XRML can contribute to the progress of Semantic Web platforms making knowledge management and e-commerce more intelligent. Since there are many emerging research groups and vendors who investigate this issue, it will not take long to see XRML commercial products. Matured XRML applications may change the way of designing information and knowledge systems in the near future.

• Journal of Digital Convergence
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• v.16 no.4
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• pp.95-105
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• 2018

This study empirically test the roles of network closure and structural hole on radical innovation in technological knowledge exchange network in Gumi cluster. In doing so, we build 2,550 firm network, transforming association*firm(2-mode) to firm*firm(1-mode) network data. In addition, in order to investigate firms' attributes, we conduct survey for 101 firms in Gumi cluster using random sampling, and finally collect 86 firm samples. For analysis, we use ridge regression since network density and efficiency, indices of network closure and structural hole respectively, has a high level of multicollinearity. The findings show that structural hole has a significant and positive impact on radical innovation, but network closure has a significant and negative impact on radical innovation. This study contributes to present an empirical evidence of debate on network closure and structural hole based on past conceptual discussions and literature review and further goes a long way towards strategy formulation to establish social capital in accomplishing radical innovation. Further research is required that pays closer attention to features of technological knowledge, innovation types and interaction between network closure and structural hole, directing efforts to structural characteristics of various networks.

• Journal of the Korean Society for Library and Information Science
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• v.38 no.4
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• pp.291-310
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• 2004

Institutional Repository offers integrated capture, management. preservation and access intellectual asset of individual institution and is also considered as a strategy to disseminate and exchange intellectual output as part of global 'Knowledge Bank'. A case of Institutional Repository, 'dCollection,' was introduced in Korea Education & Research Information Service(KERIS) as an institutional repository solution. This paper drew related issues in order to apply institutional repository to domestic universities. The results will bring a paradigm shift in scholarly communications, as a guideline of institutional repositories in the university libraries.