• 인터넷정보학회논문지
• /
• 제12권1호
• /
• pp.71-83
• /
• 2011

국립대학 재정.회계법 제정 추진에 따라 국립대학은 발생주의.복식부기를 반영한 새로운 학교회계제도를 도입할 예정이며, 제도의 안정적 시행을 위해 새로운 학교회계제도에 따라 일괄적으로 처리할 수 있는 국립대학 재정.회계시스템 구축이 필요하다. 따라서 본 연구에서는 "국립대학 재정.회계법" 법안의 국회통과에 대비하여 기존 국립대학의 재정.회계시스템 운영 실태를 조사하여 문제점을 도출하고, 이를 근거로 국립대학 재정.회계시스템 구축 방안을 제언하였다. 본 연구 결과를 통해 제시된 제언들이 교육과학기술부, 국립대학에서 대학 재정의 투명성 제고와 신속한 경영정보를 제공하는 국립대학 재정.회계시스템 구축 사업의 기초 자료로 활용되기를 기대한다.

• 중소기업융합학회논문지
• /
• 제5권3호
• /
• pp.1-7
• /
• 2015

최근 국내외 금융사고가 증가하면서 핀테크와 관련된 금융 기술이 대두되고 있다. 현재 금융기관에서 운용하고 있는 보안 기술들은 새롭게 나타나고 있는 보안 공격에는 취약한 것으로 보고되고 있다. 본 논문에서는 인증방식의 다양화와 생체인식 정보의 활용 등에서 핀테크 금융 기술을 이용하는 보안 사고 대응 방법에 대해서 제안한다. 제안 방법은 개인 자산관리, 크라우드 펀딩(crowd funding) 등의 IT 기술을 금융기술에 접목하여 사용자들에게 편리한 금융 서비스를 제공한다. 또한, 제안 방법은 PCI-DSS, 토큰화 기술, FDS, 블록체인 등의 보안 기술들을 적용하여 편의성과 함께 보안성을 제공하고 있다. 제안 방법은 펜테크 금융 기술과 관련하여 다양한 보안 사례를 분석하고 대응방안에 대해서 기술하고 있다.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권9호
• /
• pp.93-104
• /
• 2022

This study aims to investigate the factors that contribute to the sustainable development of 334 Vietnamese construction and real estate companies listed on the Stock Exchange of Vietnam over a 5-year period from 2016 to 2020. By using regression analysis with the support of STATA software through examining the financial statements, which involves looking into crucial ratios including capital structure, profitability, firm size, accounts receivable management, and tangible assets investment, this study sheds light on whether these accounting indicators could help predict the construction and real estate companies growing potential in the future. Nevertheless, these ratios slightly contribute to the explanation of the change in revenue growth ratio, with a result of 1.6%, indicating that the value relevance of accounting information provides a modest and insignificant effect on investment decisions. This is understandable because the Vietnamese construction and real estate market still has many shortcomings in handling unexpected events, as well as the industry's peculiarities related to major capital sources from bank loans. Based on this study, governmental authorities and business executives should plan appropriate risk management policies and measures to contribute to the sustainable development of construction and real estate companies.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권7호
• /
• pp.369-378
• /
• 2020

The paper aims to identify the determinants that influence entrepreneurial intention among National Economics University graduates. For the sample size, we conducted a questionnaire survey of 250 full-time third-year undergraduates at the National Economics University, with convenience sampling technique. Of those 250 undergraduates, 150 were Business Administration students and 100 Economy Management students. After eliminating invalid responses due to lack of information or low quality information, 215 responses were used (93.07% of respondents) for data analysis. The results show that the factor "Perceived desirability" has the strongest impact on the intention to start a business. It is followed by the factor "Perceived feasibility" in which the "ability to search and plan for start-up" has a stronger influence on undergraduates' entrepreneurial intention than the "leadership and ability to overcome adversity". The hypothesis of a positive relationship between undergraduates' propensity to act and their intention to start a business is also supported in this study. Based on the results, we suggest some recommendations for the university and State management agencies to nurture and develop entrepreneurial intention of undergraduates, forming the young generation of potential entrepreneurs to contribute to the development of emerging countries such as Vietnam, the case study.

• Journal of Information Technology Applications and Management
• /
• 제26권4호
• /
• pp.31-39
• /
• 2019

The 129 public institutions in Korea are subject to Information Security Management Condition Evaluation (ISMCE) as a part of the government management evaluation system by the Ministry of Economy and Finance. ISMCE is started in 2006 with the central government institutions, and applied to the all public institutions in 2009. This evaluation is annually conducted by the National Intelligence Service through the site visits, and the number of the evaluated institutions is increasing year by year. However, the process of ISMCE - identifying existing vulnerabilities in the information system - is conducted manually. To improve this inconvenience, this paper introduces the various evaluation system in the major countries, especially in the United States, and analyzes the Security Content Automation Protocol (SCAP) by NIST. SCAP is automation protocol for the system vulnerability management (in technical fields) and security policy compliance evaluation. Based on SCAP, this paper suggests an improvement plan for the ISMCE of Korea.

• Communications for Statistical Applications and Methods
• /
• 제29권6호
• /
• pp.679-694
• /
• 2022

Mortality risk is a significant threat to individual life, and quantifying the risk is necessary for making a national population plan and is a traditionally fundamental task in the insurance and annuity businesses. Like other advanced countries, the sustainability of life pensions and the management of longevity risks are becoming important in Asian countries entering the era of aging society. In this study, mortality and pension value sustainability trends are compared and analyzed based on national population and mortality data, focusing on four Asian countries from 1990 to 2017. The result of analyzing the robustness and accuracy of generalized linear/nonlinear models reveals that the Cairns-Blake-Dowd model, the nonparametric Renshaw-Haberman model, and the Plat model show low stability. The Currie, CBD M5, M7, and M8 models have high stability against data periods. The M7 and M8 models demonstrate high accuracy. The longevity risk is found to be high in the order of Taiwan, Hong Kong, Korea, and Japan, which is in general inversely related to the population size.

• The Journal of Asian Finance, Economics and Business
• /
• 제5권3호
• /
• pp.185-193
• /
• 2018

This paper aims to explore the risk governance framework and socially viable solutions, attempting to provide guidance for the decision making process. The key idea of this study start with overcoming the limitations of IRGC risk governance framework, which mainly focuses on a comprehensive framework for risk governance. This article has employed SWOT analysis as a methodology, which is a strategic planning technique used to help identifying the strengths, weaknesses, opportunities, and threats related to business competition or risk management. In this paper, socially viable solutions as an alternative plan place emphasis on the adoption of concern assessment through a concerns table. It is also proposed that scoping has to get introduced, with SWOT analysis in the process. The results of this paper support that multiple stakeholders have to participate in the process of identifying and framing risk and communicating with each other, considering the context. It should be noted that communities can become involved and take important parts in decision making process in various ways. It is recommended that engaging stakeholders to both risk assessment and risk management is material to dealing with risk in a socially viable way. It also implies that the community-based disaster management should be better prepared for the decision making process in socially viable solutions.

• 한국국방경영분석학회지
• /
• 제34권1호
• /
• pp.117-135
• /
• 2008

현재 세계 각국은 탈냉전 이후 격변하는 안보환경 속에서 생존을 위한 다양한 도전에 직면해 있다. 이에 한국군도 '국방개혁 2020'을 통한 첨단 정보과학군으로의 변모를 죄하고 있으며, 이는 필연적으로 새로운 군사력 소요를 창출하게 되었다. 그리고 이와 같은 군사력 건설의 성공적인 추진을 위해 방위산업 및 국방예산의 중요성은 더욱 증대되었다. 하지만 현재 한국의 방위산업은 심각한 어려움을 겪고 있으며, 더욱이 방위력개선사업비의 낮은 합리성 안정성은 이러한 실태를 더욱 악화시켜 왔다. 이와 같은 상황에서 한국 방위산업의 발전과 한국군 군사력 소요의 적기 충족을 위해서는 방위력개선사업비의 합리성 안정성 제고방안 강구가 시급하다. 따라서 본 연구의 목적은 한국 방위력개선사업 비의 합리성 안정성 제고를 위한, 방위력개선사업분야 국방중기계획의 연부액 편성체계 개선 및 국가재정운용계획과 국방중기계획의 연계 강화방안을 제시하는 데 있다. 한국 국방목표의 성공적 달성을 위해 국방중기계획의 연부액 편성체계 개선을 통해 방위력개선사업비의 합리성을 제고하고 안정성 제고를 위해 이를 국가재정운용계획과 연계시켜 최근 국가재정법 발효 등으로 변화가 불가피한 한국의 국방예산 편성체계에서 방위력개선사업비의 시기적절한 변화를 도모하고자 한다.

• The Journal of Asian Finance, Economics and Business
• /
• 제5권2호
• /
• pp.119-128
• /
• 2018

A primary goal of transnationals is to offer their vision for selling products or services so that they are relevant to local cultures. The purpose of this study is to provide a solution for how transnational companies face various environments and how they can utilize and overcome them and survive strategically. This study will present strategic recommendations for transnational organizations. First, transnational organizations should identify the core areas where organizational can invest or allocate its precious resources to get full advantage of the attractive opportunities form the market and focus on building strong networks with the key stakeholders. Second, they should manage the knowledge flows and provide strategic direction in cooperative venture for the long term successful future and ensure that every department has an effective coordination with other departments in order to bring about the organizational change. Lastly, they should overcome the challenges managers face in a transnational business environment when companies expand their operations into international markets. The managers need to assess the organization's strengths and weaknesses and evaluate different forces which are present in the external environment. And then, Managers have to ensure that the company has sufficient resources, core competencies and capabilities.

• 보건행정학회지
• /
• 제32권3호
• /
• pp.247-257
• /
• 2022

The presidential election and the inauguration of the new government are a period of the policy window opening. The newly launched government is expected to improve the quality of life of the people. The Yoon Suk-yeol Government is also launched with new expectations with a transitional period in health care. The sustainability of health care in Korea is threatened. The environment of health care and the main policy issues of health care are difficult to secure the necessary finance for health care in spite of the increasing health care burden. Accordingly, the Yoon Suk-yeol Government's health care policy aims to provide intensive support to those in need of health and welfare and to improve the health of the people through investment in health. And for integrating fragmented health care and welfare services and creating people-centered community-based health care, a health care innovation center will be established for the evaluation platform of new delivery and payment systems, a health care development plan will be established for the blueprint of health care, and reorganizing the central & local government should be reviewed. Although we are facing unfavorable situations such as the distribution of the National Assembly, inflation, and the possibility of economic recession, we expect that announced health care policies will be implemented, recognizing that health care innovation is the only way to improve health care sustainability.