• Management & Information Systems Review
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• v.35 no.2
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• pp.83-97
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• 2016

The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.11 no.11
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• pp.5537-5555
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• 2017

Having the characteristics of unlinkability, anonymity, and unforgeability, blind signatures are widely used for privacy-related applications such as electronic cash, electronic voting and electronic auction systems where to maintain the anonymity of the participants. Among these applications, the blinded message is needed for a certain purpose by which users delegate signing operation and communicate with each other in a trusted manner. This application leads to the need of proxy blind signature schemes. Proxy blind signature is an important type of cryptographic primitive to realize the properties of both blind signature and proxy signature. Over the past years, many proxy blind signature algorithms have been adopted to fulfill such task based on the discrete logarithm problem (DLP) and the elliptic curve discrete log problem (ECDLP), and most of the existing studies mainly aim to provide effective models to satisfy the security requirements concerning a single blinded message. Unlike many previous works, the proposed scheme applies the signcryption paradigm to the proxy blind signature technology for handling multiple blinded messages at a time based on elliptic curve cryptography (ECC). This innovative method thus has a higher level of security to achieve the security goals of both blind signature and proxy signature. Moreover, the evaluation results show that this proposed protocol is more efficient, consuming low communication overhead while increasing the volume of digital messages compared to the performance from other solutions. Due to these features, this design is able to be implemented in small low-power intelligent devices and very suitable and easily adoptable for e-system applications in pervasive mobile computing environment.

• Journal of Digital Convergence
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• v.19 no.2
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• pp.51-60
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• 2021

In this study, Based on the analysis of the correlation between internal control quality and earnings management, this article discusses the correlation between internal control quality and real activity earnings management and accrued earnings management. For this study, by introducing the concept, classification, measurement method and model of internal control and earnings management, the research hypothesis of this article was proposed. In this analysis, Use the relevant measurement model to calculate the actual activity earnings management level and accrued earnings management level of the enterprise, as the explained variable, establish a model for regression and were analyzed. Also, this study could find the final results draws a conclusion through empirical research: there is a significant negative correlation between the internal control quality of listed companies, real activity earnings management, and accrued earnings management. On the basis of this conclusion, the analysis of possible causes provides a basis for the development of internal control theory and the supervision and control of earnings management behavior in the future.

• Journal of Convergence for Information Technology
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• v.11 no.4
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• pp.102-110
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• 2021

In this study, a related literature study was conducted to diagnose the status of overseas field practice and overseas employment programs, and a questionnaire was constructed and analyzed according to the CIPP model, and policy suggestions to promote effective overseas advancement programs in the future are presented. As a major result, it was investigated that in order to increase the satisfaction level of participants, it is necessary to have strong willingness to participate and to clearly set the goal of the overseas field practice and overseas employment program. In addition, it was analyzed that a system that can guarantee continuous support, such as local business trips and maintenance of relationships with companies, should be established even after successful overseas field practice and overseas employment. This study presents implications that may be helpful in establishing overseas field practice and overseas employment program policies of the national government, university, and local governments by confirming the positive effects and problems of current overseas field practice and overseas employment programs.

• Asia pacific journal of information systems
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• v.17 no.3
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• pp.105-130
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• 2007

Recently, there is a substantial interest in implementing Business Process Management System(BPMS) among enterprises with the purpose of business process innovation. BPMS redesigns and coordinates business processes in terms of both automated steps and human involvement in order to maximize the value of both involved people and systems. The reason why BPMS is getting attention from top managers is that it has the possibility to optimize the business processes by cycling the process of modeling, execution, monitoring, evaluation, and redesigning work processes. Thus, it has created high expectations about not only productivity improvement but also business process innovation. However. having an innovative nature, which is used for process innovation, BPMS implementation has great potential to stir up employee resistance. The analysis and the discussion about the prevention of the resistance against IS(Information Systems) is important because IS change the way people work and also alter the power structure within the organization, in general. The purpose of this study is to investigate factors that have an impact on the effective adoption of BPMS at the enterprise level. To find out these factors, this study considers two characteristics of BPMS: First. BPMS shares some characteristics with other enterprise-wide IS such as ERP. Second, it has special BPMS-specific characteristics. Due to the lack of previous research on BPMS adoption, interviews were carried out with IT-consultants and CIOs who conducted BPMS projects previously to find out BPMS-specific features that would make BPMS unique when compared to other enterprise-wide IS. As a result, the monitoring function was chosen as the main BPMS-specific factor. Thus, this paper reviewed studies both on enterprise-wide IS adoptions, which applied Technology Acceptance Model (TAM) and secondly on computer based monitoring to find out factors that would influence the employees' perception on the monitoring function of BPMS. Based on the literature review, the study suggested three factors that would have an impact on the employee's perception of the monitoring function: fairness of enterprise evaluation system, fairness of the boss, and self-efficacy of their work. Three factors that would impact the enterprise-wide IS adoption were also set: the shared belief in the benefit of BPMS, training, and communication. Then, these factors were integrated with TAM. Structural equation modeling was used to test hypotheses, out factors that would impact the employees' perception on the monitoring function of BPMS. Based on the literature review the study suggested three factors that would have an impact on the employee's perception of the monitoring function: fairness of enterprise evaluation system, fairness of the boss, and self-efficacy of their work. Three factors that would impact the enterprise-wide IS adoption were also set: the shared belief in the benefit of BPMS, training, and communication. Then, these factors were integrated with TAM. Structural equation modeling was used to test hypotheses. The data analysis results showed that two among three monitoring function related factors - enterprise evaluation system and fairness of the boss - were significant. This implies that employees would worry less about the BPMS implementation as long as they perceive the monitoring results will be used fairly for their performance evaluation. However, employees' high self-efficacy on their job was not a significant factor in their perception of the usefulness of BPMS. This is related to cases that showed employees resisted against the information systems because they automated their works (Markus, 1983). One specific case was an electronic company, where the accounting department workers were requested to redefine their job because their working processes were automated due to BPMS implementation.

• Journal of the Korean Institute of Landscape Architecture
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• v.38 no.5
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• pp.31-41
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• 2010

This research aims to present a methodological approach for repurposing small pockets of national/public lands, which can be constructed as parks, through an investigation of the present status of these areas of national/public lands that are scattered around Busan Megalopolis as well as the suitability of their construction. In order to attain this, this study looked at the present status of these small areas of national/public lands by utilizing a national land, city land list (lot number), land registration map and satellite image of Busan Megalopolis, and evaluating their suitability as parks through GIS analysis and classification. As a result, these small areas of lands with the potential to be turned into parks include 516 spots($375,934m^2$). Geographically, 39% of these areas are located on flat land and are the most scattered. 260 places met the requirements for optimal placement for conversion, while convenience included 305 places, and availability 267 places. The most optimal of the places meeting such standards include 61 spots. The characteristics of these areas of national/public lands include being below $500m^2$, with flatlands and open areas above a 5' grade occupy the highest ratio, accounting for 25.4% of the land studied. These results have offered a methodology for a GIS DB, which can visualize the data for a positive utilization be yond the simple level of the maintenance/preservation of national/public lands and provide basic data for the utilization and management of these types of areas in the future.