• 한국IT서비스학회지
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• 제11권2호
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• pp.119-130
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• 2012

Nowadays, encryption is core technology widely used in IT industry to protect private information of individuals and important intellectual assets of companies. However, when criminals and terror suspects abuse such technology, national security can be threatened and law enforcement can be disturbed. To prevent such adverse effects of cryptography, some nations have enacted legislations that allow legally obtained encrypted data to be decrypted by certain law enforcement agencies. Hence it is imperative that firms having international presence understand and comply by each nation's regulations on decryption order. This paper explains circumstances under which legislations on decryption order were established, organizes countries with regulations and punishment, explores what global enterprises need to consider in making policies to effectively respond to decryption orders, and suggests that technological methods and managerial guidelines for control of encryption be established.

• 정보보호학회논문지
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• 제27권3호
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• pp.673-685
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• 2017

사회적으로 형성되어 있는 신뢰수준은 국가 간 상이하고 이러한 신뢰수준에 따라 보안통제가 이뤄져야 기업에서는 합리적인 보안통제를 수행할 수 있다. 이에 한국과 미국의 신뢰수준을 Diamond Model을 사용하여 비교하고, 해당 국가 기업의 보안통제 현황을 조사하여 사회의 신뢰수준이 기업 보안통제 수준에 영향을 미치는지 연구하고자 한다. 또한 AHP(Analytic Hierarchy Process)를 사용하여 상이한 국가의 보안통제 수준을 비교할 수 있는 통제항목과 공식을 제시하고 검증한다.

• 한국정보시스템학회지:정보시스템연구
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• 제16권1호
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• pp.91-109
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• 2007

This study investigates the extent to which the implementation of enterprise resource planning(ERP) systems enhance the corporate performance by examining financial variables of the implemented firms against those of the control fm. A total of 346 observations were obtained from 160 firms, 80 implemented firms and 80 control firms, for the period of 1998-2002. Results from the study partly support the assertion that ERP improves the full spectrum of business functions such as selling, marketing, purchasing, warehousing, accounting and human resources by tightly integrating enterprise-wise information databases. First the profitability of the implemented group was different from that of the control group. The indicator (dummy) variable was able to explain the differences in total cash flows between the implemented group fm and the control group firms. Second, ERP turned out In improve the efficiency in managing assets. The indicator variable has the power in explaining the differences in the amount of accounts receivables between the implemented group firms and the control group firms. Third, the product turnover ratio of the implemented group was different from that of the control group. Fourth, the average value added per employee and the net income per employee of the implemented group firms were greats- than those of the control group firms. Finally, the average magnitude of the administrative expenses of the implemented group firms was smaller than that of the control group firms.

• 융합경영연구
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• 제3권1호
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• pp.33-39
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• 2015

Managers are always trying to be the best internal controls in their organizations copper approximate because they know that be effective internal control over previous systems, to fulfill the mission of the organization and minimize unexpected events will be extremely difficult. On the other hand, the existence of internal controls to increase efficiency, reduce head loss, assets and achieving a reasonable assurance of the reliability of financial statements and compliance with laws and regulations will be. Internal control, not an event, but a series of operations and activities on the basis of output. Internal controls help to achieve the goal of minimizing the problems of implementing appropriate internal controls. Internal control is an integral component of corporate governance that will provide reasonable assurance of achieving the organization's objectives. preventing, detecting errors and fraud goes to work. Responsibility for the prevention and detection of fraud and error in the public sector is the responsibility of managers. Managers of internal control and consistently applying appropriate accounting systems, this responsibility will play (Lin et al., 2011). Since the public sector organizations differ from each other, thus establishing internal controls cant be the same for all organizations and agencies of the public sector. Establish specific controls on each system to factors such as size, type of operation and organizational goals that the system is designed, it depends. On the other hand, rapid advances in information technology, the need to update internal control guidelines in relation to Create a new computer system so as to ensure that the activities of managers and effective control Should be updated if necessary.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.873-880
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• 2021

The purpose of this study is to investigate the impact of internal control on credit risk of joint stock commercial banks in Vietnam from 2007 to 2018. Furthermore, we specify bank-specific characteristics and macroeconomic conditions, and analyze how these factors affect credit risk of banks: the number of board members, the number of board members with banking or finance background as ratio of total board members, loans to total assets ratio, loans to deposit ratio, the number of days between the year-end and the publication of the financial statements, and the use of top four auditing firms proxy for five elements of internal control. By using the dataset of 30 Vietnamese joint stock commercial banks and Bayesian linear regression via Random-walk Metropolis Hastings algorithm, the results of this study show that five elements of internal control have a impact on bank credit risk, namely, control environment, risk assessment, control activities, information and communication, and monitoring activities. For factors of banks' characteristics, bank size and financial leverage have a negative impact on banks' credit risk, and bank age has a positive effect. For macroeconomic factors, inflation has a positive impact and economic growth has a negative impact on banks' credit risk.

• 한국전자통신학회논문지
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• 제8권2호
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• pp.339-344
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• 2013

공항 경비보안은 공항의 시설 및 자산을 도난, 범죄 등으로부터 예방하기 위하여 살피고 지키는 활동이다. 이러한 활동을 효율적으로 할 수 있도록 지원하는 시스템을 보안시스템이라 할 수 있다. 보안시스템은 보안센터시스템, CCTV시스템, 출입통제 시스템, 침입감지시스템, 경비통신시스템, 경고방송시스템, 보안네트워크시스템, 외곽침입감지시스템, 검색시스템 및 정보보안시스템이 있으며 이에 대하여 살펴보고자 한다.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2007년도 춘계학술대회 논문집
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• pp.577-583
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• 2007

In railway business plan, operations require a strategic and sustained level of planned investment to ensure assets are fit for purpose over the whole of their planned life. Therefore it is essential that operator can confidently plan and predict capital investment requirements over a number of years. This research addresses that how the London Underground apply a systematic risk based approach to their health and safety planning and investment decision making. Through this case study, we investigate the elements of management system that includes arrangements for the ongoing identification of hazards, assessment of risks and the implementation necessary control measures. Risk based business planning processes are also addressed.

• 한국멀티미디어학회논문지
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• 제18권2호
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• pp.218-232
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• 2015

According to the development of information processing technology and mobile communication technology, the utilization of mobile banking systems is drastically increasing in banking system. In the foreseeable future, it is expected to increase rapidly the demands of mobile banking in bank systems with the prevalence of smart devices and technologies. However, the keeping 'security' is very important in banking systems that handles personal information and financial assets. But it is very difficult to improve the security of banking systems only with the vulnerabilities and faults analysis methods of information security. Hence, in this paper, we accomplish the analysis of security risk factor and security vulnerability that occur in mobile banking system. With analyzed results, we propose the information security control and management processes for assessing and improving security based on the mechanisms which composes mobile banking system.

• 품질경영학회지
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• 제19권1호
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• pp.170-187
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• 1991

Investments in factory automation do not guarantee productivity enhancement. Much unknown losses may exist in all aspects of production resources such as in material, manpower, machine, etc. Total productivity in korean firms has decreased in recent years. Labor and capital productivity index fall to 0.82 point and 0.73 point, respectively. Investment in FA has Increased rapidly. Tangible fixed assets per capita increased 64% during the past Three years. But, this high-technology oriented systems such as NC, robotics, CAD/CAM, FMS, etc. are often out of keeping with the old production process control, and thus do not result in satisfactory performance. This review paper concerned with these problems and suggests some future directions for production control and development strategy of korean firm's.

• 경영과정보연구
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• 제6권
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• pp.117-135
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• 2001

This study investigates whether the post-merger bad performance of merging firms was caused by the increase of cost and which cost is responsible for that, if it were. To do this, it is investigated whether there is any difference in terms of cost between pre-merger versus post-merger firms. Also the comparison of cost is used between merging firms and non-merging control groups. The finding is that the merging firms have a bigger cost than the non-merging control group and the post-merger firms have a bigger cost than the pre-merger firms. Especially labor cost to revenue and depreciation cost to revenue are statistically very different among them. Thus it is suggested that there are inefficiency of manpower and assets.