• 경영과정보연구
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• 제34권2호
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• pp.207-227
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• 2015

본 연구는 세무조사추징세액을 공시한 기업을 대상으로 세무조사공시 전후에 기업가치의 차이가 있는지 살펴보는 연구이다. 세무조사로 인한 세무조사 추징세액은 거액의 현금 유출을 수반하며 이로 인하여 기업가치가 낮아질 가능성이 있다. 그러나 세무조사로 인한 외부감시기능은 기업의 투명성을 증가시켜 기업가치를 오히려 증가시킬 수도 있다. 세무조사로 인하여 탈세액을 추징하는 과정에서 과도한 접대비, 회계장부의 조작, 경영자 등과의 부적절한 거래 등 많은 기업가치에 부정적인 요소들이 상세히 공개되므로 기업경영의 투명성이 제고될 수 있다. 이러한 기업투명성의 제고는 기업의 대리인비용을 감소시켜 기업가치를 높일 수 있다. 연구 결과 세무조사공시 직전년도에 비하여 세무조사공시 후 년도에 기업가치가 증가하는 것으로 나타났다. 이는 세무조사라는 행위가 현금흐름유출이라는 기업가치에 음(-)의 영향을 줄 수 있는 가능성에 불구하고 오히려 기업의 긍정적인 영향요인이 되고 있다고 할 수 있다. 이러한 결과는 세무조사에 대한 부정적인 시각을 바꾸어야 함을 나타내고 있다. 세무조사가 기업영업 활동을 위축시키지 않을 수 있으며, 오히려 세무조사가 기업가치에 긍정적인 영향을 준다고 설명할 수 있다. 따라서 기업은 세무조사를 기업가치 상승의 기회로 삼아야 한다.

• Journal of Information Processing Systems
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• 제6권2호
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• pp.253-260
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• 2010

Communication devices aim to provide a multimedia service without spatial or temporal limitations in an IP-based environment. However, it is incapable of allowing for fair use by consumers who legally buy content, and damages provider contents through the indiscriminate distribution and use of illegal contents. The DRM system that emerged to solve this problem cannot protect licenses stored on communication devices, and manage licenses by redistribution. This paper proposes a license audit model, which checks for illegal access, modification and redistribution, and reports alert logs to the server.

• 한국컴퓨터정보학회논문지
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• 제21권12호
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• pp.189-196
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• 2016

In this paper, I propose monetary penalties imposed on firms sanctioned by the Financial Supervisory Service for fraudulent financial reporting in accounting and auditing enforcement release(FSS-sanctioned fraud firms) should be disclosed to the notes of financial statement of the firms. Disclosing to the notes of financial statement for FSS-sanctioned fraud firms is an effective way to inform all the related parties of the information which affects the value of the corporation. Even though monetary penalties can affect the value of the firms, however, this study suggests that monetary penalties imposed on the fraud firms have a question on the effectiveness of the sanctions. In addition, this study finds that the magnitude of the market reactions between the fraud firms imposed by monetary penalties and the fraud firms imposed by non-monetary penalties has no difference. Based on these results, the information of FSS-sanctioned fraud firms should be disclosed to the notes of financial statements to have the market react effectively.

• 국제학술발표논문집
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• The 1th International Conference on Construction Engineering and Project Management
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• pp.1129-1137
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• 2005

ISO 9001 is being used by architectural design and engineering firms in order to strengthen the capability of business activities through the implementation of advanced ISO 9000. However, there have been significant problems in stable settlement of ISO 9000 in design and engineering company, which seem to be caused by lack of proper and comprehension. For the purpose this research was conducted by a cluster analysis of 646 audit reports out of representative 15 companies that have been audited from 1997 to 2003. The analysis showed that the most problems were generated in the areas of "Design and Development", "Production and Service Provision", and "General requirements" of ISO 9000. This research also shows that the corrective actions for disposition of nonconformities should be implemented to achive ISO 9000 standards.

• 간호행정학회지
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• 제2권2호
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• pp.97-107
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• 1996

Nursing standards determine the type and extent of services that are delivered to the patients and define quality care and communicate the institution's expectations of care. Thus, taking the standard of care and incorporating it into a welldefined indicator of excellent patient care becomes one of the first activities in setting up the nursing service's quality assurance process. The purpose of this study was to determine the impact of using a nursing care standards for the quality of nursing care in gastrectomy patients. The subjects were composed of fourty-two under going gastrectomy patients with stomach cancer in general surgery nursing care unit of K University Hospital in Pusan. The data was collected from January 3 to April 13,1996. The subjects were divided into a control group - those admitted from Jan.3 to Feb.12 and an experimental group those admitted from Feb.18 to April 13. The instruments used for this study were a nursing care standards in gastrectomy patients developed by the investigator and an evaluation tool for the quality of nursing care in abdominal surgery patients developed by Byoung-Sook Lee in 1995. The data was analized by means of chi-square test, t-test and Cronbach-alpha test with the SAS System. The result was as follows : The hypothesis, that scores of the quality of nursing care in the experimental group would be higher than that of the control group. was supported(t=-6.12, p=0.00). The detailed results of each standards of evaluation tool were as follows : The mean score of the experimental group was significantly higher than that of the control group in audit standard 1:'Collection of basic data of the patients', (t=-3.76, p=0.00). The mean score of the experimental group was significantly higher than that of the control group in audit standard 2 : 'Defining nursing diagnoses(or nursing problems)', (t= (-), p= (-) ). The mean score of the experimental group was significantly higher than that of the control group in audit standard 3:'Estabilishment of nursing care plan according to nursing diagnoses(or nursing problems)',(t= (-), p= (-) ). The mean score of the experimental group was significantly higher than that of the control group in audit stndard 4:'Implimentation of nursing care plan', (t=-2.38, p=0.01). The mean score of the experimental group was significantly higher than that of the control group in audit standard 8 : 'Increase of the knowledge of health related to surgery',(t=-2.40, p=0.01). No significant differences between the mean scores of the experimental group and that of the control group in audit standard 5 : 'Recover and maintain of the physical function', audit standard 6:'Prevention of the post-operative complication', audit standard 7 : 'Decrease of discomfort caused by operation', and audit standard 9 : 'Patient satisfaction in nursing care' were found. The standards of evaluation tool were devided into two dimension. One was process dimension which contains four standards(audit standard 1 to 4), the other was outcome dimension which contains five standards(audit standard 5 to 9). The mean score of the experimental group was significantly higher than that of the control group in process dimension (t=-12.30, p=0.00), but no significant difference between the mean scores of the experimental group and that of the control group in outcome dimension was found. From these results, it is concluded that using a nursing care standards in gastrectomy patients promotes quality of nursing care and nursing care standards of various fields are necessary for effective nursing care.

• 벤처창업연구
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• 제16권2호
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• pp.177-188
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• 2021

2015년 12월 금융감독원은 4대 중점 테마감리분야 중 하나로 미청구공사 금액의 적정성을 지정하였다. 주요한 지정원인 중 하나는 미청구공사 회계처리 시 밀접하게 연관되는 공사진행률이 경영자의 재량적 판단이 반영되어 미청구공사를 이익조정의 수단으로 이용될 수 있다는 점이다. 만약 경영자가 이익을 상향할 목적으로 진행률을 부풀린다면 미청구공사가 과다하게 인식되는 문제가 발생하게 된다. 이러한 문제점은 2013년 일부 건설업체의 어닝쇼크를 비롯하여 수주산업에서의 회계부실 문제와 같은 사회적으로 큰 물의를 일으켰던 이슈들의 원인이 되기도 하였다. 특히 조선업과 건설업의 잇달은 부실과 함께 미청구공사와 관련된 회계 불투명성이 크게 드러나는 등 회계자료에 대한 불신이 증가되었다. 이처럼 미청구공사에 대한 문제 인식은 공사진행률 과대산정을 비롯한 회계적 의혹에서부터 출발하였으며, 미청구공사 과대계상 이슈는 금융감독원이 미청구공사를 테마감리 대상으로 지정하게 되는 배경이 되었다. 이에 본 연구는 미청구공사의 테마감리 지정으로 인해 해당 기업의 보수주의 성향이 증가하였는지 실증분석하여 테마감리 지정의 실효성을 검증하였다. 보수주의 성향은 Basu(1997)의 측정 모형을 사용하였으며, 종속변수인 순이익에서 미청구공사의 영향을 반영하기 전과 후로 비교하여 테마감리 지정이 미청구공사의 보수적 회계처리에 미치는 영향을 분석하였다. 2012년부터 2017년까지의 제조업 및 건설업에 속하는 기업-연도 표본을 대상으로 한 실증분석 결과 테마감리 지정 이후에 미청구공사에 대한 보수적 회계처리가 유의하게 증가되었음을 확인하였다. 추가적으로 건설업과 그렇지 않은 산업으로 나누어 재검증한 결과 테마감리 지정연도에서 건설업의 보수주의 증가를 확인하였으나, 그 외에는 보수주의 증가에 대한 통계적 유의성을 확인할 수 없었다. 본 연구는 기존의 선행연구들을 확장하여 보수주의 관점에서 미청구공사와 테마감리 지정의 관련성을 실증분석하고 테마감리의 효과성을 검증했다는 점에서 의의가 있다.

• 디지털산업정보학회논문지
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• 제15권2호
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• pp.53-61
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• 2019

In this paper, we propose 'a self - conformance system of convergence security provider' to provide basic data for security and reliability of convergence industrial technology, system and service. It is difficult to evaluate convergence security systems, limited to information and communication service providers, unable to check convergence security items, burden of submission documents, difficulty in measuring convergence security service level and we will summarize product and service-based requirements that can be integrated and systematically measure the level of convergence security and define renewed life cycle-based convergence security information and content security and assurance requirements. On the basis of this, each convergence security company declares conformity with the standard itself without the certification of the certification body, and introduces the provider conformity certification system which can manufacture and sell. This will enable the company to strengthen its competitiveness through timely launch and implementation of products and services and cost reduction.

• 인터넷정보학회논문지
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• 제19권6호
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• pp.9-20
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• 2018

금융서비스산업 전반에 고객의 금융정보 및 금융서비스를 적절하게 보호하고 유지하기 위해, 조직은 정보보호 관리체계(ISMS), 개인정보보호 관리체계, 비즈니스연속성 관리체계와 같은 경영시스템을 도입하여 운영하기 시작하였다. 본 연구는 금융권이 ISMS를 고려하는 것이 바람직하며 정보보안 문화, 실무 및 가이드라인을 고려하는 다양한 조직 안에 각기 다른 형태를 가질 수 있다는데서 출발하였다. 금융서비스산업 내에서도 분야에 상관없이 적용 가능하고 보편적으로 널리 알려진 국제 정보보호 관리체계 ISO27001을 도입한 금융 관련 조직을 대상으로 인증 심사에 따른 부적합 추이 및 통제 요인의 분석을 통해 해당 ISMS의 주요 통제 영역을 도출하게 된다. 이에 따라 ISMS를 도입하여 운용하고 있는 금융 관련 5개 조직의 사례분석을 통해 정보보호 수준의 개선 효과를 분석해 보고자 했다. 금융 섹터에서 인증을 유지하고 있는 곳이 적어 실증 연구를 위한 자료 확보가 어려웠지만, 초기 연구 대상으로서의 의미가 있는 것으로 분석되었다. 분석을 통해, 대상 업체들에서 최초심사로부터 3년 주기가 지나는 동안 부적합 건수가 매년 감소하고 있음을 확인할 수 있었다. 부적합 빈도수가 가장 높았던 물리적 환경적 보안, 의사소통 및 운영관리, 접근통제 영역이 각 23%, 19%, 17%를 나타내 전체 부적합의 59% 정도를 차지하는 주요 통제영역으로 도출되었다. 이를 통해 금융권에서 중요하게 다루어지지 않았던 기술적, 관리적, 물리적 보안 이슈를 ISMS가 충족시키고, ISMS가 금융서비스산업에 적용 가능한 효과적인 관리체계가 될 수 있음을 발견하였다.

• International Journal of Internet, Broadcasting and Communication
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• 제8권3호
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• pp.1-11
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• 2016

This study investigates whether different SNS with different characteristics have different impacts on participatory social capital in Korea. At least in Korea, SNS are categorized into five types (community, blog, micro-blog, profile-based service and instant message service), and participatory social capital is specified by three types (off-line political participation, on-line political participation, on-line civic engagement). Using Nielsen KoreanClick's web-based survey data, our regression analysis shows that SNS which are more open and focused on information sharing contribute more to participatory social capital.

• Asian Pacific Journal of Cancer Prevention
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• 제16권6호
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• pp.2465-2472
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• 2015

Background: The Quality Audit (BQA) program of the Breast Surgeons of Australia and New Zealand (NZ) collects data on early female breast cancer and its treatment. BQA data covered approximately half all early breast cancers diagnosed in NZ during roll-out of the BQA program in 1998-2010. Coverage increased progressively to about 80% by 2008. This is the biggest NZ breast cancer database outside the NZ Cancer Registry and it includes cancer and clinical management data not collected by the Registry. We used these BQA data to compare socio-demographic and cancer characteristics and survivals by ethnicity. Materials and Methods: BQA data for 1998-2010 diagnoses were linked to NZ death records using the National Health Index (NHI) for linking. Live cases were followed up to December $31^{st}$ 2010. Socio-demographic and invasive cancer characteristics and disease-specific survivals were compared by ethnicity. Results: Five-year survivals were 87% for Maori, 84% for Pacific, 91% for other NZ cases and 90% overall. This compared with the 86% survival reported for all female breast cases covered by the NZ Cancer Registry which also included more advanced stages. Patterns of survival by clinical risk factors accorded with patterns expected from the scientific literature. Compared with Other cases, Maori and Pacific women were younger, came from more deprived areas, and had larger cancers with more ductal and fewer lobular histology types. Their cancers were also less likely to have a triple negative phenotype. More of the Pacific women had vascular invasion. Maori women were more likely to reside in areas more remote from regional cancer centres, whereas Pacific women generally lived closer to these centres than Other NZ cases. Conclusions: NZ BQA data indicate previously unreported differences in breast cancer biology by ethnicity. Maori and Pacific women had reduced breast cancer survival compared with Other NZ women, after adjusting for socio-demographic and cancer characteristics. The potential contributions to survival differences of variations in service access, timeliness and quality of care, need to be examined, along with effects of comorbidity and biological factors.