• 정보보호학회논문지
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• 제33권5호
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• pp.801-811
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• 2023

정보통신망 침해사고가 매년 증가하고 있는 가운데, 침해사고 신고율 등을 개선하기 위하여 관련법의 개정이 필요하다는 의견이 제기되고 있다. 이에, 본 논문은 침해사고 신고의 실효성을 향상시키기 위한 법 개선 방안을 제안한다. 먼저 국내 언론에서 보도된 침해사고 신고제도 관련 이슈를 분석하여 현행 침해사고 신고제도의 개선 필요사항으로 "미신고" 및 "적시 미신고"를 정의하고, 해외기관이 발표한 침해사고 신고 이슈사항과의 연관성 및 법 개정 필요성 분석을 통해 "신고 주체", "신고 기점", "신고 기한", "신고정보 보호"의 4가지 법 개정 요구사항을 도출한다. 마지막으로 국내외 입법례 분석을 통해 법 개정 요구사항에 대한 개선안을 제안한다.

• 유통과학연구
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• 제21권6호
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• pp.91-97
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• 2023

Purpose: Interim financial statements provide timely and qualified financial information for users. Hence, the importance of the interim financial statement is increasingly noticeable among information users. This research studies determinants of interim financial statements disclosure in Vietnamese-listed enterprises. Research design, data and methodology: The sample is 55 enterprises listed in VNIndex and is in the list of Forbes top 100 largest companies in 2020. Data was collected from interim financial statements for four years, from 2018 to 2021. GMM is used in this study. Results: The regression analysis results show that reporting lag has a positive impact on the level of information distribution of interim financial reporting; companies audited by BIG4 tend to have a higher level of information disclosure. The higher the return on assets, the more disclosure is made; the larger the company size, the greater the disclosure level. Owner equity structure and Leverage do not affect the disclosure level of interim financial reporting. Conclusions: The information disclosure level on the interim financial statement should be improved to increase transparency. In addition to continuing to encourage these companies to provide more information voluntarily, government authorities should have effective regulations to require sufficient information disclosure from other listed companies.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제8권2호
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• pp.406-423
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• 2014

The recent advances in wireless communication systems and semiconductor technologies are paving the way for new applications over wireless sensor networks. Health-monitoring application (HMA) is one such emerging technology that is focused on sensing and reporting human vital signs through the communication network comprising sensor devices in the vicinity of the human body. The sensed vital signs can be divided into two categories based on the importance and the frequency of occurrence: occasional emergency signs and regular normal signs. The occasional emergency signs are critical, so they have to be delivered by the specified deadlines, whereas the regular normal signs are non-critical and are only required to be delivered with best effort. Handling the occasional emergency sign is one of the most important attributes in HMA because a human life may depend on correct handling of the situation. That is why the underlying network protocol suite for HMA should ensure that the emergency signs will be reported in a timely manner. However, HMA based on IEEE 802.15.4 might not be able to do so owing to the lack of an appropriate emergency-handling mechanism. Hence, in this paper, we propose a new emergency-handling mechanism to reduce the emergency reporting delay in IEEE 802.15.4 through the modified superframe structure. A fraction of an inactive period is modified into three new periods called the emergency reporting period, emergency beacon period, and emergency transmission period, which are used opportunistically only for immediate emergency reporting and reliable data transmission. Extensive simulation is performed to evaluate the performance of the proposed scheme. The results reveal that the proposed scheme achieves improved latency and higher emergency packets delivery ratio compared with the conventional IEEE 802.15.4 MAC.

• Journal of Construction Engineering and Project Management
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• 제1권3호
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• pp.45-51
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• 2011

During disaster response, prioritization of limited resources is one of the most important but challenging tasks. At the same time, it is imperative to timely provide to the rescuers with the adequate heavy equipment to facilitate lifesaving operations. However, supply of high demand equipment is usually insufficient during the initial phase of disaster response, challenging lifesaving operations. At the same time, resources outside of the disaster affected zone converge into the area to assist the response efforts, which is the effect of convergence that often made resource coordination challenging in large scale disasters. Meanwhile, the initial condition of the disaster is usually best known by civilians already at the area before and during impact of the disaster. The knowledge of the civilians is not always received and considered by the responding organizations. With the help of these civilians, critical information such as victim location, infrastructure damage, and risk condition could be better know before any response actions are taken. To efficiently collect information and utilize the converging resources, this paper proposes a geospatial information repository for initial condition reporting and update to guide search and rescue operations and deployment of equipment with safety considerations for the rescuers in large scale disaster response scenarios.

• 디지털융복합연구
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• 제16권11호
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• pp.267-274
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• 2018

본 연구는 경영자능력이 한국채택국제회계기준 도입 이후 영업권손상차손 인식에 있어서 경영자의 기회주의적인 재량적 재무보고에 대하여 어떤 영향을 미치는 가를 실증적으로 분석하였다. 2011년~2014년 사이에 영업권을 인식한 1,482개 기업-년 표본을 대상으로, 영업권손상차손을 종속변수로, 영업권손상징후와 경영자능력, 이익조정 관련 변수들을 독립변수로 포함하여 회귀분석을 수행하였다. 분석결과, 경영자능력이 높은 경우, 손상징후에 따라 영업권손상차손이 보다 적절히 인식되고 있으며, 손상차손을 이익유연화 수단으로 이용되는 정도가 감소하였다. 본 연구는 영업권손상차손의 인식에 있어서 경영자의 기회주의적인 재무보고 성향이 경영자능력에 따라 달라질 수 있음을 보여주는 첫 번째 실증분석으로 연구의 유용성이 있으며, 향후에는 경영자능력이나, 영업권손상 징후, 그리고 이익조정 측정방법에 대한 보다 심층적인 연구를 통해 본 연구의 결과를 다양한 연구주제로 확장시킬 수 있을 것이다.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2002년도 추계학술대회 논문집(I)
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• pp.484-489
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• 2002

Whenever the accidents occur in the railway areas, their prompt recovery is very important. The individual way has been used to resolve these accidents by direct visiting the site and reporting to others who cares for these cases. As a result, we are planning to operate the MTS (Moving picture Transmission System) for a timely information's transmission to the related peoples in the central control center by transforming the picture information on the accident-site to the digital information. The proposed system is not a transmission system using exclusive lines, but utilizing the existing railway computer network. We construct a network server device so that a dispatcher can easily connect with the server through the railway intranet. In some railway environments such as disturbed field situations and geographical condition(in tunnels and bridges, etc) building up the wired network is difficult. Solving this problem, we reviewed the wireless network. Finally we proposed the mixed wireless network that is able to cover the wired network. We then installed and tested the wired network and wireless network respectively in wayside of a railway field. Through the testing, we identified many detailed matters for some network construction approaches to the control room and many field device-connecting schemes. This research will contribute to minimize the number of staff dispatched to a disturbed field, decrease the accident recovery time and improve the quality of service to the passenger.

• Asia pacific journal of information systems
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• 제24권4호
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• pp.559-575
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• 2014

Individual investors are increasingly flocking to message boards to seek, clarify, and exchange information. Businesses like Seekingalpha.com and business magazines like Fortune are evaluating, synthesizing, and reporting the comments made on message boards or blogs. In March of 2012, Yahoo! Finance Message Boards recorded 45 million unique visitors per month followed by AOL Money and Finance (19.8 million), and Google Finance (1.6 million) [McIntyre, 2012]. Previous studies in the finance literature suggest that online communities often provide more accurate information than analyst forecasts [Bagnoli et al., 1999; Clarkson et al., 2006]. Some studies empirically show that the volume of posts in online communities have a positive relationship with market activities (e.g., trading volumes) [Antweiler and Frank, 2004; Bagnoli et al., 1999; Das and Chen, 2007; Tumarkin and Whitelaw, 2001]. The findings indicate that information in online communities does impact investors' investment decisions and trading behaviors. However, research explicating the correlation between information on online communities and stock market activities (e.g., trading volume) is still evolving. Thus, it is important to ask whether a volume of posts on online communities influences trading volumes and whether trading volumes also influence these communities. Online stock message boards offer two different types of information, which can be explained using an economic and a psychological perspective. From a purely economic perspective, one would expect that stock message boards would have a beneficial effect, since they provide timely information at a much lower cost [Bagnoli et al., 1999; Clarkson et al., 2006; Birchler and Butler, 2007]. This indicates that information in stock message boards may provide valuable information investors can use to predict stock market activities and thus may use to make better investment decisions. On the other hand, psychological studies have shown that stock message boards may not necessarily make investors more informed. The related literature argues that confirmation bias causes investors to seek other investors with the same opinions on these stock message boards [Chen and Gu, 2009; Park et al., 2013]. For example, investors may want to share their painful investment experiences with others on stock message boards and are relieved to find they are not alone. In this case, the information on these stock message boards mainly reflects past experience or past information and not valuable and predictable information for market activities. This study thus investigates the two roles of stock message boards-providing valuable information to make future investment decisions or sharing past experiences that reflect mainly investors' painful or boastful stories. If stock message boards do provide valuable information for stock investment decisions, then investors will use this information and thereby influence stock market activities (e.g., trading volume). On the contrary, if investors made investment decisions and visit stock message boards later, they will mainly share their past experiences with others. In this case, past activities in the stock market will influence the stock message boards. These arguments indicate that there is a correlation between information posted on stock message boards and stock market activities. The previous literature has examined the impact of stock sentiments or the number of posts on stock market activities (e.g., trading volume, volatility, stock prices). However, the studies related to stock sentiments found it difficult to obtain significant results. It is not easy to identify useful information among the millions of posts, many of which can be just noise. As a result, the overall sentiments of stock message boards often carry little information for future stock movements [Das and Chen, 2001; Antweiler and Frank, 2004]. This study notes that as a dependent variable, trading volume is more reliable for capturing the effect of stock message board activities. The finance literature argues that trading volume is an indicator of stock price movements [Das et al., 2005; Das and Chen, 2007]. In this regard, this study investigates the correlation between a number of posts (information on stock message boards) and trading volume (stock market activity). We collected about 100,000 messages of 40 companies at KOSPI (Korea Composite Stock Price Index) from Paxnet, the most popular Korean online stock message board. The messages we collected were divided into in-trading and after-trading hours to examine the correlation between the numbers of posts and trading volumes in detail. Also we collected the volume of the stock of the 40 companies. The vector regression analysis and the granger causality test, 3SLS analysis were performed on our panel data sets. We found that the number of posts on online stock message boards is positively related to prior stock trade volume. Also, we found that the impact of the number of posts on stock trading volumes is not statistically significant. Also, we empirically showed the correlation between stock trading volumes and the number of posts on stock message boards. The results of this study contribute to the IS and finance literature in that we identified online stock message board's two roles. Also, this study suggests that stock trading managers should carefully monitor information on stock message boards to understand stock market activities in advance.