• Journal of Information Technology Applications and Management
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• v.18 no.2
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• pp.91-108
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• 2011

Enormous losses of shareholders and consumers caused by the risks threatening today's business (e.g., accounting fraud and inside trading) have ignited the necessity of international regulations on corporate ethics and internal control, such as Basel II and SOX. Responding to these regulations, companies are establishing governance system, applying it consistently to the core competency of the company, and increasing the scope of the governance system. Recently occurred security related incidents require companies to take more strict accountability over information security. One of the results includes strengthening of legislation and regulations. For these reasons, introduction of information security governance is needed. Information security governance governs the general information security activities of the company (establishment of information security management system, implementation of information security solutions) in the corporate level. Recognizing that the information security is not restricted to IT domain, but is the issue of overall business, this study develops information security governance framework based on the existing frameworks and systems of IT governance. The information security governance framework proposed in the study include concept, objective, and principle schemes which will help clearly understand the concepts of the information security governance, and execution scheme which will help implement proper organization, process and tools needed for the execution of information security governance.

• East Asian Journal of Business Economics (EAJBE)
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• v.5 no.2
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• pp.1-11
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• 2017

This study attempts to verify effects of CEO' supports, compensation and educational training and those of individual annual salaries and company's sales on promotion of knowledge management expected to contribute to enhancing construction industry's competitiveness, from the perspective of person-organization fit. For the analysis, a total of 368 effective questionnaires were used to conduct independent sample t-test, regression analysis and hierarchical moderated regression analysis. The findings show that individual annual salaries have a positive relationship with company's performance and company's sales also have positive relationships with both knowledge management activities and company performance, and CEO's supports, compensation and educational training are important factors that can improve knowledge management activities. In addition, the principle that the rich get richer and the poor get poorer is also operated in construction industry, as in other industries. Therefore, members in a company should conduct optimal strategies to enhance the knowledge management activities through selection and concentration, while governmental agencies require the establishment of IT system for it and supports for related cost and consulting of it.

• Structural Engineering and Mechanics
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• v.76 no.4
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• pp.451-463
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• 2020

In this paper, a new semi-analytical solution for estimating the pull-in parameters of electrically actuated functionally graded (FG) nanobeams is proposed. All the bulk and surface material properties of the FG nanoactuator vary continuously in thickness direction according to power law distribution. Here, the modified couple stress theory (MCST) and Gurtin-Murdoch surface elasticity theory (SET) are jointly employed to capture the size effects of the nanoscale beam in the context of Euler-Bernoulli beam theory. According to the MCST and SET and accounting for the mid-plane stretching, axial residual stress, electrostatic actuation, fringing field, and dispersion (Casimir or/and van der Waals) forces, the nonlinear nonclassical equation of motion and boundary conditions are obtained derived using Hamilton principle. The proposed semi-analytical solution is derived by employing Galerkin method in conjunction with the Particle Swarm Optimization (PSO) method. The proposed solution approach is validated with the available literature. The freestanding behavior of nanoactuators is also investigated. A parametric study is conducted to illustrate the effects of different material and geometrical parameters on the pull-in response of cantilever and doubly-clamped FG nanoactuators. This model and proposed solution are helpful especially in mechanical design of micro/nanoactuators made of FGMs.

• Advances in nano research
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• v.17 no.1
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• pp.9-18
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• 2024

This paper presents the development of an educational management model for analyzing the dynamic instability of nanocomposite sandwich beams. The model aims to provide a comprehensive framework for understanding the behavior of sandwich micro beams with foam cores, featuring top and bottom layers made of smart and porous functionally graded materials (FGM) nanocomposites. The bottom layer is influenced by an external electric field, and the entire beam is supported by a visco-Pasternak foundation, accounting for spring, shear, and damping constants. Using the Kelvin-Voigt theory to model structural damping and incorporating size effects based on strain gradient theory, the model employs the parabolic shear deformation beam theory (PSDBT) to derive motion equations through Hamilton's principle. The differential quadrature method (DQM) is applied to solve these equations, accurately identifying the improvement in student understanding (ISU) of the beams. The impact of various parameters, including FGM properties, external voltage, geometric constants, and structural damping, on the DIR is thoroughly examined. The educational model is validated by comparing its outcomes with existing studies, highlighting the increase in ISU with the application of negative external voltage to the smart layer. This model serves as a valuable educational tool for engineering students and researchers studying the dynamic stability of advanced nanocomposite structures.

• Advances in nano research
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• v.4 no.4
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• pp.251-264
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• 2016

In this paper, a simple and refined nonlocal hyperbolic higher-order beam theory is proposed for bending and vibration response of nanoscale beams. The present formulation incorporates the nonlocal scale parameter which can capture the small scale effect, and it considers both shear deformation and thickness stretching effects by a hyperbolic variation of all displacements across the thickness without employing shear correction factor. The highlight of this formulation is that, in addition to modeling the displacement field with only two unknowns, the thickness stretching effect (${\varepsilon}_z{\neq}0$) is also included in the present model. By utilizing the Hamilton's principle and the nonlocal differential constitutive relations of Eringen, the equations of motion of the nanoscale beam are reformulated. Verification studies demonstrate that the developed theory is not only more accurate than the refined nonlocal beam theory, but also comparable with the higher-order shear deformation theories which contain more number of unknowns. The theoretical formulation proposed herein may serve as a reference for nonlocal theories as applied to the static and dynamic responses of complex-nanobeam-system such as complex carbon nanotube system.

• KDI Journal of Economic Policy
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• v.32 no.1
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• pp.1-26
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• 2010

Securitization was meant to disperse credit risk to those who were better able to bear it. In practice, securitization appears to have concentrated the risks in the financial intermediary sector itself. This paper outlines an accounting framework for the financial system for assessing the impact of securitization on financial stability. If securitization leads to the lengthening of intermediation chains, then risks become concentrated in the intermediary sector with damaging consequences for financial stability. Covered bonds are one form of securitization that do not fall foul of this principle. I discuss the role of countercyclial capital requirements and the Spanish-style statistical provisioning in mitigating the harmful effects of lengthening intermediation chains. For Korea, the stability of funding emerges as a key consideration. Covered bonds may play a role in stabilizing the funding arrangement for banks.

• The Journal of Information Technology
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• v.1 no.2
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• pp.25-37
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• 1998

The paper discusses several means for estimating appropriating discount rates to value non-traded assets. That Is, this study discusses the relationship between market equity beta and observable finance information. The relationship can in principle be used to determine betas for non-traded entity for which conventional market model or pure-play techniques are impractical. In addition, the paper shows on model researched by Patterson in 1993. Patterson's research investigates the cross-sectional relationship market beta and accounting beta in Canadian capital market.

• Journal of Animal Science and Technology
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• v.50 no.2
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• pp.273-278
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• 2008

There have been studies about dog’s personality and behavior, which is helpful to breed dogs as guide or companion. In this study, a questionnaire was developed using 54 Jindo dogs, which considered ten items about aggressiveness and sociability. The scores were analyzed by principle component analysis (PCA), after accounting for four variables: age, gender, growing place, and coat-colors. Our results from the PCA indicated three principle components, which classified ‘aggressiveness’, ‘sociability’ and unknown factor. The four variables did not significantly affect aggressiveness(P>0.05). However, there was a relationship between coat-color and sociability, i.e., the Jindo dogs with fawn color were more sociable than the white ones(P<0.1).

• The Journal of the Korea Contents Association
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• v.19 no.5
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• pp.280-286
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• 2019

This study first examines whether the matching principle reduces information asymmetry and verifies the effect on earnings sustainability and information asymmetry. In the presence of information asymmetry between managers and information users, managers can reduce information asymmetry by increasing the quality of earnings. Information asymmetry is measured by the financial analysts' earnings forecast variance. When we look at the results of previous studies, verify whether information asymmetry decreases as the response to the revenue cost increases and whether negative relationship between profit persistence and information asymmetry appears when the response to the revenue cost is high. As a result, firms with high revenue cost response showed a decrease in information asymmetry. The persistence of the earningss from the high earnings-cost response shows that the analysts' earnings forecast dispersion decreases. This means that the better the response to the revenue cost, the better the quality of the earnings and the less the information risk about the uncertainty of the enterprise. This study is different from the previous studies in that it analyzed whether the persistence of the earnings that responded to the high revenue cost reduces the information asymmetry. The results of this study suggest that managers can reduce the information asymmetry by carrying out appropriate revenue - cost responses, which provides important implications for stakeholders who use accounting earnings information.

• Journal of Korean Home Economics Education Association
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• v.17 no.3 s.37
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• pp.53-70
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• 2005

This study was to offer a basic data for setting up new curriculum and preparing for effective instruction and education methode on md and nutrition section by researching & analyzing the degree of necessity, difficulty and utilization in actual life of food and nutrition section which requires a close relation with actual life and home economics for the second grade students who studied home economics in the first grade in a middle school. The results obtained were as follows. A highest number of students$(38.9\%)$ responded that 'they learned skills required in home life such as cooking, laundry and childcare' on a question of home economics recognition and the next highest percentage of students$(27.5\%)$ responded' they learned of healthy life and correct human building through home economics education'. For the recognition of a food and nutrition section the highest percentage of students$(38.8\%)$ responded that 'they learned the knowledge and principle of food nutrition for the improvement of a food and nutrition', and the next highest percentage of students$(30.7\%)$ responded 'they teamed practical skills required in actual life'. The meal and nutrition of juvenile, and the principle and practice of cooking was highly ranked in order for the necessity on the food and nutrition section, girl students accounting for higher percentage than boys in overall food and nutrition section and all areas. A nutrition of juvenile, a meal of juvenile, and the principle of cooking and cooking practice was middle ranked in order for the difficulty of the food and nutrition section. Girl students recognized overall food and nutrition section more difficult and also they recognized a nutrition of juvenile and a meal of juvenile more difficult than boy students, but boy students recognized the principle of cooking and cooking practice more difficult than girls. On the practical use of the food and nutrition section in actual life, a meal of juvenile, the principle of cooking and cooking practice, nutrition of juvenile was low ranked in order. Boy students practically used overall food and nutrition section including a meal of juvenile and nutrition of juvenile in detail with high percentage, and girl students practically used the principle of cooking and cooking practice with high percentage. . Regarding interrelation of the degree of necessity, difficultly and utilization on food and nutrition section, as the degree of necessity was high on food and nutrition, the degree of practice was high in all the areas, and as respondents recognized food and nutrition section difficult, they practically used a food and nutrition section at low percentage.