• Title/Summary/Keyword: audit data

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Factors Affecting the Implementation of Environmental Accounting by Construction Companies Listed on the Ho Chi Minh Stock Exchange

  • NGUYEN, Thi Mai Huong;NGUYEN, Thi Kim Tuyen;NGUYEN, Thi Thao Vi
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.8
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    • pp.269-280
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    • 2020
  • The study investigates Environmental Accounting Information (EAI) as well as factors affecting the environmental accounting implementation by the construction firms listed on the Ho Chi Minh Stock Exchange (HOSE), Vietnam. After eliminating seven enterprises that lacked data, the authors selected a sample of 112 observations from 28 construction businesses listed on the Ho Chi Minh Stock Exchange in the period 2015-2018. This study uses research data extracted from the companies' annual reports. Then, the data are analyzed by Stata 13 software, including descriptive statistics, correlation coefficient analysis, regression analysis of table data using estimation methods (Pooled OLS, REM, FEM), and testing of model defects (heteroskedasticity test, multicollinearity test, autocorrelation test). The results show that construction companies listed on the Ho Chi Minh Stock Exchange have out factors affecting the environmental accounting implementation by these enterprises, including independent audit firm and listed time. While the independent auditor firm has a positive and significant impact, the listed time has a negative influence. In addition, our study has confirmed the role of institutional factors affecting the disclosure level of EAI on the implementation of environmental accounting by construction enterprises listed on the Ho Chi Minh Stock Exchange.

Detection of Internal Illegal Query Using Packet Analysis (패킷 분석을 이용한 내부인 불법 질의 탐지)

  • Jang Gyong-Ohk;Koo Hyang-Ohk;Oh Chang-Suk
    • Journal of the Korea Society of Computer and Information
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    • v.10 no.3 s.35
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    • pp.259-265
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    • 2005
  • The purpose of this study is for designing a illegal query detection system using Winpcap library for unauthorized access by internal person. The illegal query detection can be possible detecting the data in out of access control or searching illegal data by plagiarizing other user ID. The system used in this paper collects packets and analyzes the data related to SQL phrase among them, and selects the user's basic information by comparing the dispatch of MAC address and user's hardware information constructed previously. If the extracted information and user's one are different, it is considered as an illegal query. It is expected that the results of this study can be applied to reducing the snaking off unprotected data, and also contributed to leaving the audit records using user's access log which can be applied to the pattern analysis.

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Design and Analysis of the Log Authentication Mechanism based on the Merkle Tree (Merkle Tree 기반의 로그인증 메커니즘 설계 및 분석)

  • Lee, Jung yeob;Park, Chang seop
    • Convergence Security Journal
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    • v.17 no.1
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    • pp.3-13
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    • 2017
  • As security log plays important roles in various fields, the integrity of log data become more and more important. Especially, the stored log data is an immediate target of the intruder to erase his trace in the system penetrated. Several theoretical schemes to guarantee the forward secure integrity have been proposed, even though they cannot provide the integrity of the log data after the system is penetrated. Authentication tags of these methods are based on the linear-hash chain. In this case, it is difficult to run partial validation and to accelerate generating and validating authentication tags. In this paper, we propose a log authentication mechanism, based on Mekle Tree, which is easy to do partial validation and able to apply multi threading.

Measurement and Analysis of Energy Consumption of HVAC Equipment of a Research Building (연구용 건물의 열원 및 공조기기의 에너지 소비량 측정 및 분석)

  • Kim Seong-Sil;Kim Youngil
    • Korean Journal of Air-Conditioning and Refrigeration Engineering
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    • v.16 no.10
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    • pp.914-922
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    • 2004
  • In this study, measurement and analysis of energy consumption of a research building have been conducted. The energy audit procedure includes monitoring of electricity and LNG consumption over a period of three yews from 2000 to 2002. Data acquisition system for collecting energy consumption data of HVAC equipment such as chillers, fan filter units, AHUs, cooling towers, boilers, pumps, fan coil units, air compressors and etc. has been installed in a building located in Seoul. Data collected at an interval of 1 minute are analyzed for studying the energy consumption pattern of a research building. Percentage of energy consumption of all HVAC equipment is $51.0\%$ in 2000, $55.4\%$ in 2001, and $62.3\%$ in 2002, respectively. Electricity consumption of chillers accounts for $17.6\%$ of the total energy consumption, which is the largest. Annual energy consumption-rate per unit area is $840.5Mcal/m^2{\cdot}y$ in 2000, $1,064.8Mcal/m^2{\cdot}y$ in 2001, and $1,393.0Mcal/m^2{\cdot}y$ year 2002, respectively.

Design of Efficient Intrusion Detection System using Man-Machine (Man-Mchine에 의한 효율적인 침입 탐지 시스템 설계)

  • Shin, Jang-Koon;Ra, Min-Young;Park, Byung-Ho;Choi, Byung-Kab
    • Journal of the Korea Institute of Information Security & Cryptology
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    • v.6 no.4
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    • pp.39-52
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    • 1996
  • Networking revolution provides users with data and resources sharing, distributed processing, and computer communication in cyberspace. However, users may use computers as a way of unauthorized access, system destruction, and leakage of the stored data. In recent trend, incresing of hacking instances which are from domestic as well as abroad reaches to the level of seriousness. It, therefore, is required to develop a secure system for the National Depense computing resources and deploy in practice in the working field as soon as possible. In this paper, we focuss on finding the security requirements of a network and designing Intrusion Detection System using statical intrusion detection and rule-based intrusion detection analysis through accumulating audit data.

Secure SLA Management Using Smart Contracts for SDN-Enabled WSN

  • Emre Karakoc;Celal Ceken
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.17 no.11
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    • pp.3003-3029
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    • 2023
  • The rapid evolution of the IoT has paved the way for new opportunities in smart city domains, including e-health, smart homes, and precision agriculture. However, this proliferation of services demands effective SLAs between customers and service providers, especially for critical services. Difficulties arise in maintaining the integrity of such agreements, especially in vulnerable wireless environments. This study proposes a novel SLA management model that uses an SDN-Enabled WSN consisting of wireless nodes to interact with smart contracts in a straightforward manner. The proposed model ensures the persistence of network metrics and SLA provisions through smart contracts, eliminating the need for intermediaries to audit payment and compensation procedures. The reliability and verifiability of the data prevents doubts from the contracting parties. To meet the high-performance requirements of the blockchain in the proposed model, low-cost algorithms have been developed for implementing blockchain technology in wireless sensor networks with low-energy and low-capacity nodes. Furthermore, a cryptographic signature control code is generated by wireless nodes using the in-memory private key and the dynamic random key from the smart contract at runtime to prevent tampering with data transmitted over the network. This control code enables the verification of end-to-end data signatures. The efficient generation of dynamic keys at runtime is ensured by the flexible and high-performance infrastructure of the SDN architecture.

Drinking Habits of Employees in Farming and Fishing Communities (농어촌지역 직장인의 음주실태)

  • Yang, Seung-Hee;Kim, Jee-Hee
    • Journal of Digital Convergence
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    • v.10 no.10
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    • pp.363-372
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    • 2012
  • The purpose of this study was to investigate drinking habits of employees and to provide basic descriptive data for effective drinking prevention programs, therapies and rehabilitation services for the health improvement of employees. Data were collected from 500 employees living in Gangwondo, from June 12 to August 25, 2010. The collected data were analyzed by the SPSS 10.1 program. The mean score of positive views on alcohol was 2.93 and the mean score of negative views on alcohol was 3.18. Among alcohol abuse people who answered 'yes' on more than 2 variables out of 4 CAGE variables were 25.1% of the subjects. Problem drinkers with more than 8 points from AUDIT accounted for 64.8% of the subjects. The most common disease due to alcohol drinking was gastrointestinal tract disease. The result of this study suggests that it is necessary to maintain the atmosphere to improve drinking culture and to develop for drinking preventive educations and implementations for employees in farming and fishing communities.

An Empirical Study on the Development Propensity and Quality of the Public Software Project (공공소프트웨어 사업의 개발 성향과 품질에 대한 실증적 연구)

  • Kim Yong Kyong;Kim Pyung Kee
    • Journal of Information Technology Applications and Management
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    • v.11 no.4
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    • pp.147-167
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    • 2004
  • This study was empirically performed to demonstrate the development propensity and quality of the public software projects in Korea. Tile sample employed in this study contains 168 auditing reports on 107 public software projects which were carried out in the period of 1998 to 2003. The important findings of this study can be summarized as follows. The quality issue in the development process is getting more important with the lapse of time. In addition, the importance of end users' conveniency increases from year to year. Although the Pareto Principle(20 : 80 principle) is not applied strictly, most problems are caused by a few items. Finally, we find evidence that the overall Quality of public softwares is positively influenced by the information system auditing.

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A Comprehensive Information System Validation Model

  • Choi, Kyung-Sub
    • 한국경영정보학회:학술대회논문집
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    • 2007.06a
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    • pp.557-561
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    • 2007
  • Along with the significance of information systems in today s global business operation, the significance of information systems control and audit is ever increasing in the effort to secure accuracy and integrity of vital business data. A study is undertaken to integrate Food and Drug Administration computerized systems validation regulations. Securities & Exchange Commission Sarbanes-Oxley Act of 200 and other significant regulations, and lastly, People Capability Maturity Model into one comprehensive information system validation model. The initial benefits to this comprehensive model are convenience, time-saving, and synchronization of the regulations. An organization that is striving for a high level of quality system in its essential operating areas of organization may opt for this model. After the complete development of the model, a field test would be scheduled to test its efficacy and validity.

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Suggestions for the Improvement of Aviation and Railway Accident Investigation Board in Korean (항공사고조사위원회의 업무개선에 대한 제언)

  • Han, KyoungKeun;Choi, YounChul
    • Journal of the Korean Society for Aviation and Aeronautics
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    • v.25 no.4
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    • pp.187-194
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    • 2017
  • ICAO Universal Safety Oversight Audit Programme is a comprehensive evaluation for aviation safety matters, including aircraft operation, licensing and aircraft incident/accident investigation. As this programme is measures aviation safety level of States, there is a need to meet international standards, especially in the field of aircraft incident/accident investigation. This research discusses points required to satisfy international standards, which are independence and autonomy of an accident investigation board, the lack of the enough number of investigators and efficient management of those personnel, the effective composition and use of an investigation report, an accident investigation itself to build big data and the creation of a cooperation system among States. This paper suggests various opinions in order to enhance aviation safety especially through aircraft accident investigations, using case studies from the US, UK and Japan.