• Asia-Pacific Journal of Business
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• v.11 no.1
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• pp.167-183
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• 2020

Purpose - The purpose of this study is to achieve effective system improvement and operation methods for the improvements on the ability of firms'preparation of the financial statements Design/methodology/approach - This study conducts a survey of not only the accounting staff but also accounting specialist such as CPA or CTA. Findings - For the improvements on the ability of firms'preparation of the financial statements, comprehensive improvement in accounting education is needed as follows. First, the focus of accounting education should be converted to the consolidated financial statements, case study and analysis of accounting standards. Second, Financial Supervisory Service and Korea Accounting Institute in cooperation with accountancy firm need to create an accounting education program. Third, the focus of accounting education should be converted to consumer oriented education by providing accounting knowledge with various methods of teaching. Fourth, this study suggests the creation of the committee on Accounting Education. Research implications or Originality - As a result of the incorrect practice of firms'relying on auditors to prepare the financial statements, social concerns about the reliability of accounting information are raised because the incorrect practice decreases the auditor's independence and weaken the auditor's ability to verify accounting information. Therefore, this study analyzes the current status of auditors'preparation of the financial statements.

• 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.

• Korean Journal of Biological Psychiatry
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• v.25 no.3
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• pp.72-78
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• 2018

Objectives The high suicide rate has risen as a main concern in South Korea. Given the complexity of the mechanism resulting in complete suicide, studies targeting various populations are needed for broader understanding of its risk factors. This study aims to analyze the factors affecting the suicidal tendency in the population of the elderly living alone in Seoul depending on basic elderly-care services. Methods A total number of 415 people participated in the study. Home-visit interviews were administered by trained interviewers. Suicidal tendency was measured by the Korean version of mini international neuropsychiatric interview (K-MINI). Health-related quality of life was measured by a brief version of the World Health Organization Quality-of-life Scale (WHOQOL-BREF). Alcohol problem was assessed by the Korean version of the alcohol use disorders identification test (AUDIT-K). Among total subjects of 415 interviewees, the actual responses of 408 people were used for the final analysis. Results The result showed that the suicide risk was high in persons isolated from social support [odds ratio (OR) = 4.49], having depression (OR = 14.85), and having low quality of life (OR = 4.39). Conclusions We found that social support, depression and health-related quality of life are associated with suicidal tendency in the elderly living alone on basic services. Our evidence will contribute to suicide prevention policy for the elderly living alone on care services.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.43 no.3
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• pp.101-111
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• 2020

Companies struggle to make their best products with high quality and service at a competitive price in global markets. However, customer needs and requirements keep changing with a variety of situations. Companies that face the changes can not stay the same and make an effort to adapt themselves to new circumstances. They would probably review the overall management system that is currently implementing to improve management efficiency. Among other things, quality might be considered to be a crucial element if they are manufacturing industries to be sustained in global markets. KSA (Korean Standards Association) is a government-affiliated organization under the Ministry of Trade, Infrastructure, and Energy. It is a Korean standards provider for quality and service industry. KSA confers national commendations for organizations, quality circles, artisans, QCEC (Quality Competitive Excellent Company), and the most honorable KNQA (Korean National Quality Award) every year. KSA established KNQA on the basis of Malcom Baldrige National Quality Award, Deming Prize, and European Quality Award. Research on quality awards shows that there are many similarities in the framework. Although KSA summarizes two factors for 13 evaluation indicators in the quality competitive excellent model of QCEC, the categorization is ambiguous to explain them according to earlier studies. We performed a deep analysis of foreign quality awards and background for KNQA and QCEC. We conducted a content analysis of KNQA and QCEC and matched evaluation items that were closely related. We proposed a quality competitiveness model with three factors, Technology, System, and Tools, summarizing 13 evaluation indicators in QCEC. Based on audit data for six years from 2012 to 2017 we carried out a confirmatory factor analysis for the proposed model by examining the model validity and fitness.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2016.05a
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• pp.313-316
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• 2016

Highly probable cause of the current turmoil critical national infrastructure and private enterprise information systems failures or national event of an accident, it is inevitable huge hit in corporate business as well as a significant impact on the national benefit. This is a trend subject to the stability of the national management information system has a significant impact on people and society, such as banking, telecommunications, transport and energy, which can be extended into a private institution. However, public and private ICT business through the development of Information system Audit or CMMI(Capability Maturity Model Integration) certification check the quality of the target system, but quality check on the reliability of the information system operations after construction is either not promoting met for some safety test results a situation that does not enabled by insufficient. By preventing the disorder or an accident of this study, the diagnostic reliability information systems through inspection and evaluation system development of information systems being established, and to minimize service confusion and study ways to ensure customer - oriented service.

• Asian Pacific Journal of Cancer Prevention
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• v.14 no.1
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• pp.539-545
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• 2013

Background: The National Breast Cancer Audit Database of the Society of Breast Surgeons of Australia and New Zealand is used by surgeons to monitor treatment quality and for research. About 60% of early invasive female breast cancers in Australia are recorded. The objectives of this study are: (1) to investigate associations of socio-demographic, health-system and clinical characteristics with treatment of invasive female breast cancer by mastectomy compared with breast conserving surgery; and (2) to consider service delivery implications. Materials and Methods: Bi-variable and multivariable analyses of associations of characteristics with surgery type for cancers diagnosed in 1998-2010. Results: Of 30,299 invasive cases analysed, 11,729 (39%) were treated by mastectomy as opposed to breast conserving surgery. This proportion did not vary by diagnostic year (p>0.200). With major city residence as the reference category, the relative rate (95% confidence limits) of mastectomy was 1.03 (0.99, 1.07) for women from inner regional areas and 1.05 (1.01, 1.10) for those from more remote areas. Low annual surgeon case load (${\leq}10$) was predictive of mastectomy, with a relative rate of 1.08 (1.03, 1.14) when compared with higher case loads. Tumour size was also predictive, with a relative rate of 1.05 (1.01, 1.10) for large cancers (40+ mm) compared with smaller cancers (<30 mm). These associations were confirmed in multiple logistic regression analysis. Conclusions: Results confirm previous studies showing higher mastectomy rates for residents of more remote areas, those treated by surgeons with low case loads, and those with large cancers. Reasons require further study, including possible effects of surgeon and woman's choice and access to radiotherapy services.

• Journal of Advanced Marine Engineering and Technology
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• v.39 no.9
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• pp.967-972
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• 2015

Because of recent interests in energy conservation and prevention of environmental pollution, research related to these topics is increasing. The U.S. Navy has started to study the HED (hybrid electric drive) system in order to improve the COGAG propulsion system's fuel efficiency in AEGIS destroyers. (This ship's fuel consumption is 40% of the total fuel consumption of the U.S. Navy.) In addition, the Korean Navy is considering applications of the HED system in AEGIS destroyers. The purpose of this study is to analyze the U.S.A.'s HED system and to simulate its generating mode energy saving rate using LabVIEW. The results confirmed that the fuel savings are about 700 kg/h.

• Journal of the Society of Disaster Information
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• v.13 no.2
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• pp.139-146
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• 2017

This research verified that how citizen feel about police protection for the mass rally and how they trust about police and private security. Mass rally is lots of people gathering therefore, each of member could feel fear for their safe. And that kind fear has effect on success of rally Therefore we researched that security level by police and private security and the result is that most of people think that the charge of security is police and they think police member need to be more for their security. And police should be involved for the rally security. But they don't think for the private security.

• Journal of the Korea Society of Computer and Information
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• v.12 no.3
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• pp.185-194
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• 2007

WiBro has become intentionally standardize as IEEE 802.16e. This WiBro service has been started by a portable internet at home as well as abroad. In this paper, an offender hacker do not direct attack on system on system that It marched an attack directly in damage system because a place oneself in mobile station of portable internet WiBro and avoid to attack hacker's system. At this time, a mobile make use of network inspection policy for back-tracking based on log data. Used network log audit, and presented TCP/IP bases at log bases as used algorithm, the SWT technique that used Thumbprint Algorithm. Timing based Algorithm, TCP Sequence number. Study of this paper applies algorithm to have been progressed more that have a speed to be fast so that is physical logical complexity of configuration of present Internet network supplements a large disadvantage, and confirm an effective back-tracking system. result of research of this paper contribute to realize a back-tracking technique in ubiquitous in WiBro internet network.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.11 no.10
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• pp.1873-1879
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• 2007

As the mobile terminal which uses P2P service increases and it comes to be applied to many fields, mobile agent technology has been applied to P2P and its innovative services has been offered to various fields. However, free mobility of mobile agent technology works like worm, the problem which is contaminated by malicious attacker's attack quickly has appeared and fundamental solution has not been developed yet. This paper proposes STAS (Security Tracking and Auditing Server) system which can offer verification for security of mobile agent in structured P2P environments. Mobile Agent will send data value to STAS via peer so that STAS can verify secure audit and integrity and Mobile agent initiator will obtain the final value of the data from STAS. It can minimize overload of mobile terminal which is occurred by verification of mobile agent and its accomplishment.