• JSTS:Journal of Semiconductor Technology and Science
• /
• 제16권4호
• /
• pp.463-469
• /
• 2016

This paper presents a compression-friendly low power test scheme in EDT environment. The proposed approach exploits scan slices reusing to reduce the switching activity during shifting for test scheme based on linear decompressor. To avoid the impact on encoding efficiency from resulting control data, a counter is utilized to generate control signals. Experimental results obtained for some larger ISCAS'89 and ITC'99 benchmark circuits illustrate that the proposed test application scheme can improve significantly the encoding efficiency of linear decompressor.

• Journal of the Korean Data Analysis Society
• /
• 제20권6호
• /
• pp.2793-2804
• /
• 2018

The purpose of this study is to examine the perception of donors on the necessity of making improvements in accounting information system. Along with the increasing size and number of activities of nonprofit organizations, many people are more and more interested in their organizational efficiency and transparency. Accordingly, researchers and policy makers have focused on how to improve accounting information system and how to monitor nonprofits to efficiently obtain and use resources. We thus aim to provide some useful insights by analyzing the opinions of donors regarding the display of nonprofit statements, accounting system, and the intention of donation. Using survey data obtained from 263 respondents, we find that displaying functional expenses is considered to enhance the usefulness of financial reports. We also find that the filing and disclosure of financial reports is considered to be necessary. Respondents also require external audits, but not to the same extent as disclosure. Finally, respondents have a positive attitude toward making future donations.

• 융합보안논문지
• /
• 제19권4호
• /
• pp.107-113
• /
• 2019

데이터보안(Data Security)이란 데이터 및 정보자산의 접근, 활용에 대한 적절한 인증과 권한의 감사를 위하여 보안정책 및 절차를 기획, 구축, 실행하는 것이다. 또한 내·외부 네트워크, 서버, 어플리케이션 등을 통해 서비스되는 데이터는 정보보호의 핵심 대상으로서 데이터베이스와 데이터의정보보안의 범주에서 DB와 DB내에 저장된 데이터의 보호에 특화하여 집중하는 것이라 할 수 있다. 이 연구에서는 데이터보안 인증체계와 미국의 연방보안관리법(FISMA)을 기반으로 한 적절한 데이터보안관리체계(DSMS, Data Security Management System) 모델 설계를 위한 기초연구를 진행한다. ISO27001, NIST의 Cybersecurity Framework 등 주요보안인증 제도를 살펴보고 또한 현재 개인 데이터 유출방지와 기업보안강화를 위한 보안플렛폼으로 구현된 데이터보안매니저 솔루션에 구현된 상태를 연구한다.

• The Journal of Asian Finance, Economics and Business
• /
• 제10권2호
• /
• pp.15-27
• /
• 2023

The purpose of this research is to investigate the impact of Business Intelligence (BI) on the relation between Big Data Analytics (BDA) and Financial Performance (FP), at the beginning we reviewed the academic accounting and finance literature to develop the theoretical framework of business intelligence, big data and financial performance in terms of definition, motivations and theories, then we conduct an empirical analysis based on questionnaire-base survey data collected. The researchers identified the study population in the joint-stock companies listed on the Egyptian Stock Exchange and operating in the sectors and activities related to modern technologies in information systems, big data analytics, and business intelligence, in addition to the auditing offices that review the financial reports of these companies, and The sector closest to the research objective is the communications, media, and information technology sector, where the survey list was distributed among the sample companies with (15) lists for each company, and (15) lists for each audit office, so that the total sample becomes (120) individuals (with a response rate 83.3%), The results show, First, Big data analytics significantly affect organizations' financial performance, second, Business intelligence mediates (partial) the relationship between big data analytics and financial performance.

• 한국항공운항학회지
• /
• 제31권2호
• /
• pp.72-80
• /
• 2023

Line Operations Safety Audit (LOSA) is a well known preventive aviation safety program for Threat and Error management (TEM). High quality LOSA data suitable for safety management is obtained when a flight crew flies at the same level of attention as ordinary flight. Factors contributing to LOSA data quality may include flight crew's understanding on LOSA purpose, observer's career, and characteristics of the organization responsible for LOSA operations. This study explored purposes of TEM and LOSA, as well as their relationship. Previous studies mentioned quality of LOSA data can be influenced by heuristic judgment, hawthorne effect, and priming effect. This study recognized the importance of LOSA data quality to be effectively used for preventive safety management. It was confirmed that the level of understanding on LOSA concept, experience of the observer, and the characteristics of the department in charge of LOSA operation could affect the quality of LOSA data.

• 한국정보시스템학회:학술대회논문집
• /
• 한국정보시스템학회 1997년도 추계학술대회논문집 기업경쟁력 향상을 위한 정보통신 기술의 활용
• /
• pp.451-460
• /
• 1997

RDB나 기존의 ISAM 파일이 검색과 저장의 효율성이 높을지라도 다양한 형태의 자료 저장 능력과 프로그래밍의 효율성 부족에 대한 대안으로 객체지향 프로그래밍과 객체 지향 DB의 활용이 확대되고 있는데 1996년, 미국의 경우 활용기업의 비율이 15%정도에 이르며 증가추세에 있는 것으로 나타났다. 본 연구는 OOP, OODB를 EDP 감사의 관점에서 연구하는 것으로 전통적 EDP 감사도구와 기법을 객체지향모형에 적용가능한지와 적용시에 예상되는 문제점을 검토하려는 것이다. 주요한 EDP 감사도구와 기법중 입출력에 초점을 두 는 Test Data, Integrated Test Data/Facility에는 적용이 비교적 쉽지만 처리과정에 초점을 두는 Embeded Audit Module, GAS 등에는 구현을 위한 메소드의 수정이나 설치상의 문제 가 큰 것으로 보인다. 그러므로 GAS를 구현할 때 감사모듈을 설치하는 절충법이 필요한 것 으로 보인다.

• 대한원격탐사학회:학술대회논문집
• /
• 대한원격탐사학회 2005년도 Proceedings of ISRS 2005
• /
• pp.301-304
• /
• 2005

For detecting an intrusion based on the anomaly of a user's activities, previous works are concentrated on statistical techniques or frequent episode mining in order to analyze an audit data. But, since they mainly analyze the average behaviour of user's activities, some anomalies can be detected inaccurately. Therefore, we propose an anomaly detection method that utilizes an associative classification for modelling intrusion detection. Finally, we proof that a prediction model built from associative classification method yields better accuracy than a prediction model built from a traditional methods by experimental results.

• 대한전기학회:학술대회논문집
• /
• 대한전기학회 2006년도 심포지엄 논문집 정보 및 제어부문
• /
• pp.147-149
• /
• 2006

We designed an intelligent intrusion detection scheme that works based on target system's operational states and doesn't depend on humans' analysis. As a prior work, we presents a scheme to describe computer system's operational states. For this, Hidden Markov Model is used. As input to modeling, huge amount of system audit trail including data on events occurred in target system connected to network and target system's resource usage monitoring data is used. We can predict system's future state based on current events' sequence using developed model and determine whether it would be in daniel or not.

• 유통과학연구
• /
• 제12권3호
• /
• pp.33-41
• /
• 2014

Purpose - The purpose of this study was to predict the selection of independent auditors in the companies listed on the Tehran Stock Exchange (TSE) using a combination of PSO algorithm and CART. This study involves applied research. Design, approach and methodology - The population consisted of all the companies listed on TSE during the period 2005-2010, and the sample included 576 data specimens from 95 companies during six consecutive years. The independent variables in the study were the financial ratios of the sample companies, which were analyzed using two data mining techniques, namely, PSO algorithm and CART. Results - The results of this study showed that among the analyzed variables, total assets, current assets, audit fee, working capital, current ratio, debt ratio, solvency ratio, turnover, and capital were predictors of independent auditor selection. Conclusion - The current study is practically the first to focus on this topic in the specific context of Iran. In this regard, the study may be valuable for application in developing countries.

• 한국정보처리학회:학술대회논문집
• /
• 한국정보처리학회 2001년도 춘계학술발표논문집 (하)
• /
• pp.1089-1092
• /
• 2001

IDS 에서 가장 중요한 것은 침입을 논리적으로 모델링하고, 이것을 센싱 할 수 있는 Filter 의 개발이며 Filter 에서 발생한 이벤트들에서 특정 공격 행위를 인식할 수 있는 신호인 Signature 의 정의를 통해 이벤트 스트림에서 Signature 를 자동으로 인식할 수 있는 방법에 대한 연구가 가장 핵심적이라고 할 수 있다. 본 논문은 이러한 filter 와 Signature 에서 사용할 수 있도록 특징들이 정의 되어있는 양식으로 원시 데이터로부터 profile 을 생성 filter 와 signature 에서 탐지할 수 있는 모듈을 적용할 수 있도록 네트웍과 host input stream 등의 raw audit data 에서 특징을 추출 Feature Construction 작성에 대한 연구이다.