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Digital Forensic: Challenges and Solution in the Protection of Corporate Crime

  • CHOI, Do-Hee
    • The Journal of Industrial Distribution & Business
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    • v.12 no.6
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    • pp.47-55
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    • 2021
  • Purpose: Organizational crime is an offense committed by an individual or an official in a corporate entity for organizational gain. This study aims to explore the literature on challenges facing digital forensics and further discuss possible solutions to such challenges as far as the protection of corporate crime is concerned. Research design, data and methodology: Qualitative textual methodology matches the interpretative approach since it is a quality method meant to consider the inductivity of strategies. Also, a qualitative approach is vital because it is distinct from the techniques used in optimistic paradigms linked to science laws. Results: For achieving justice through the investigation of digital forensic, there is a need to eradicate corporate crimes. This study suggests several solutions to reduce corporate crime such as 'Solving a problem to Anti-forensic Techniques', 'Cloud computing technique', and 'Legal Framework' etc. Conclusion: As corporate crime increases in rate, the data collected by digital forensics increases. The challenge of analyzing chunks of data requires digital forensic experts, who need tools to analyze them. Research findings shows that a change of the operating system and digital evidence interpretation is becoming a challenge as the new computer application software is not compatible with older software's structure.

Impact of Social Consumption Crisis Strategy on Distribution Marketplaces' Relationships

  • LEE, Jaemin;KIM, Kapseon
    • Journal of Distribution Science
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    • v.19 no.3
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    • pp.61-70
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    • 2021
  • Purpose: This paper reviews the attitudes of consumers related to the consumption crisis response strategy (i.e., defensive vs. receptive) that companies implement during crises. Research design, data, and methodology: We discuss the interaction between the crisis response strategy and the consumption crisis type (i.e., corporate ability vs. corporate social responsibility). We used SAS ver. 9.4 software to analyze the results. We applied a 2 × 2 intergroup experimental design to our sample of subjects, who were undergraduate and graduate students at a university in Seoul, South Korea. The three experimental variables considered were the entity's risk response strategy, the crisis type, and public relations strategy. The experiments were conducted by presenting a hypothetical scenario to eight groups. Prior to this experiment, five preliminary surveys were conducted to determine the three variables just mentioned. Preliminary surveys were conducted on the basis of these criteria. For eight selected product lines, 320 undergraduates were required to enter the product lines that are frequently used in the assessment center up to the fourth priority. Results: Analysis of variance revealed that experiments related to crisis response strategy, type of enterprise crisis, and type of public relations message were successful. Conclusions: Our results verify the impact of different types of social initiatives on distribution marketplaces.

A Study on Designing an Education Cooperation Model for HRD in Asia-Pacific Region: Focusing on Education Project of APEC

  • JANG, Hwan Young;YEON, Kyung Sim
    • Educational Technology International
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    • v.21 no.1
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    • pp.31-67
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    • 2020
  • The purpose of this study was to propose an education cooperation model for Human Resources Development (HRD) in Asia-Pacific region in response to environmental changes in business and industry. In order to carry out the model, this study reviewed the key features of human resources in the APEC which is a symbolic regional integration entity in Asia-Pacific region, shaped critical issues related with HRD in this region and then analyzed the trends of education cooperation projects conducted by the APEC in terms of topics, implementation methods and proposing economies of the projects. In result, this study proposed a triangular education cooperation model for HRD consisting of three elements: Voluntary Partnership, Information on Needs and Support for Cooperation. These interconnected and interdependent elements were designed to encourage actors to participate in education cooperative activities with their own willingness, produce and manage research-based information required for sustainable cooperation and support communication and connectivity among actors for effective activities. Also, this study expected that this model would make a commitment to narrowing educational divides, enhancing global-standard skills development, facilitating public and private partnership and organizing the foundation of future education for cultivating creative talents in the era of innovation for APEC members.

Farm-map Application Strategy for Agri-Environmental Resources Management (농업환경자원관리를 위한 팜맵 활용전략에 관한 연구)

  • Wee, Seong-Seung;Lee, Won-Suk;Jung, Nam-Su
    • Journal of The Korean Society of Agricultural Engineers
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    • v.64 no.3
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    • pp.1-8
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    • 2022
  • In this study, a farm map utilization strategy for sustainable agricultural environmental resource management was derived. In addition, it is intended to present an efficient method of providing farm map-related services. As a result of the demand survey, the additional information required for the farm map includes 29% of information on crops grown on farmland, 21% of management-related information such as the owner or business entity, 17% of topographical information including slope, 15% of agricultural water information, 17% of land status information, and the addition of functions. 2% was investigated. As a result of intensive interview survey, it was found that it can be used for information on crops cultivated by agricultural businesses, actual cultivated area by township, arable land consolidation division boundary, and management of agricultural promotion zones. The farm map can be used as basic data to efficiently manage agricultural environmental resources. Since the status of support for individual farms or lots, such as soil improvement agent support and organic fertilizer support, may belong to personal information, it can be processed and provided in units required by administration or policies, such as administrative boundaries, subwatersheds, and watersheds. It can serve as a basis for executing the direct payment currently supported only by individual farms, even in a community unit that manages environmental direct payments.

A Study on the Effects of the Internal Competence of Small Business on Competitive Advantage and Startup Intention to Commercialize a Franchise: Focusing on the Moderating Effect of Franchise Suitability (소기업의 내부역량이 경쟁우위 및 프랜차이즈 사업화 의도에 미치는 영향: 프랜차이즈 적합성의 조절효과를 중심으로)

  • Kim, Soo Il;Kim, Hong Keun
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.14 no.5
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    • pp.25-42
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    • 2019
  • The purpose of this study is to analyze the effect of internal competence of small business on the competitive advantage and start-up intention. Through this, which key competence of small business can be proposed for market growth against of large companies that have a great capital power. Also, implications for development direction can be suggested. For this purpose, technology capability, financing capability, marketing capability, and product/service differentiation capability factors were set as independent variables, as well as competitive advantage as a mediating factor, and startup intention to be franchiser as a dependent variable. For the analysis, a structured questionnaires survey was conducted to 276 domestic small business in capital area. The main results are as follows. First, in relation to the internal competency and the competitive advantage of small businesses, it was found that technological capabilities, financing capabilities and product (service) differentiation have a positive effect on competitive advantage. Second, the relationship between the internal capacity of a small entity and startup intention to commercialize a franchiser business indicates that its financing capacity and marketing capabilities have a positive effect on startup intention to commercialize the business, and that competitive advantage has a significant effect on startup intention to commercialize the franchise. Third, competitive advantage was found to mediate the relationship between internal competency and startup intention. Finally, it was shown that the internal capacity of a small business has a regulating effect in relation to its financing capacity, marketing capabilities and startup intention to commercialize the franchise, and that it also had a regulating effect in relation to its relationship with its competitive advantage and franchise suitability. Based on the above results, if small business can take competitive advantage in the market, they also consider startup intention to commercialize a franchiser, in addition, it is expected that one suggestion can be made from an internal capacity perspective required more emphasis on operations and management as an alternative to expanding small businesses' business, including market access measures that can be linked to internal capacity factors of small businesses.

Training of Accounting Professionals Following the Introduction of Block Chain Technology (블록체인 기술 다식부기 시스템 도입에 따른 회계전문인 육성 방안)

  • Yang, Haejin;Bae, Kheesu
    • Journal of Information Technology Applications and Management
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    • v.26 no.4
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    • pp.41-50
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    • 2019
  • Block chain technology revolutionizes the 'double entry bookkeeping' of accounting principles in 600 years. It will be an opportunity for you to become one. The advent of the block chain will revolutionize the accounting world. It is no exaggeration to say that it is a skill. The use of block chains for accounting leads to the occurrence of transactions. It's easy to identify a transaction, and it's easy to fake or tamper with it. The accounting industry because it is difficult to communicate transparent accounting information to stake holders. Transformations will be possible across the board (Carlozo, 2017). An entity shall provide financial information that is useful to interested parties in making reasonable economic decisions. Transactions arising from business activities are recorded and provided in the books. Interested parties are here. We need to make decisions to protect our interests and make those decisions rationally. To make a decision, we know how the outcome of the decision will affect our self-interest. Because it has to do so, it uses corporate information for this purpose. But the investor is one way of doing business. It is difficult to trust the information provided by (Yermack, 2017). As a result, ICO companies, startups, small businesses lose a lot of business opportunities because they don't have investors. In addition, the management mixes cash flows with accounting interests to indicate changes in cash flows. It experiences failure in its business due to its inability to analyze and predict faithfully. But it's a blockhead in accounting. Applying the factors and recording them in the book will result in a number of benefits for different stake holders. It can be provided. The financial information in the block chain is not subject to further review or verification. It can improve the timeliness and increase reliability of financial information because it cannot be forged or tampered with (Delloitte, 2016). Based on the fourth industrial revolution, the pace of change in all sectors of society has never been faster. Based on block chain technology, decision-making structure is based on vertical structure of the past. Transforming into a horizontal structure collapses existing tools and advances transparency and decentralization a change of Copernican interpersonal awareness with the trend of the times, which is becoming angry with modern people.

A Study of PD System Effectiveness based on R&D Network Analysis (R&D 네트워크 분석을 통한 PD 제도 효과 연구)

  • Park, Mi-Yeon;Lee, Sangheon;Shen, Hongme;Leem, Choon Seong;Kim, Wooju
    • The Journal of Society for e-Business Studies
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    • v.20 no.3
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    • pp.29-46
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    • 2015
  • Examined how it varied the knowledge network of the country along with R&D changes in planning policy for the research and development of government. Therefore, in this study, chronological Analysis analyzed separately the network between each entity of participate in the industry fusion source technology development business of industry trade and Energy. Planning policy of industrial fusion source technology development business, to change the starting point before and after 2012, before 2012 from selected planning issues at the center "planning committee" and in 2012 'PD' changes to a system for planning issues around. First of all, an attempt to analyze the R&D network based on the "planning committee" current situation of 2009~2011, from 2012 to analyze the variation of the R&D network with the introduction of the 'PD' system after it was analyzed by dividing the time in the current state of up to 2013. The results of the analysis, since the PD system was introduced, such as self-relationship (the form of planning user to run directly challenges the person was planning to challenge participants)is greatly improved, I was able to grasp the effect became clear. The more the self-relation, and the budding scholars considering that there is inequality of the planning, the introduction of the PD scheme, it can be seen to have resulted in a positive effect. These studies, quantitatively analyzed to improve the results to the effects associated with changes in the planning policy of the government, I think that there is a meaning in terms of presenting the future direction of R&D policy.

Employment Protection Legislation Concerning Service Provision Change in Great Britain (노무용역 공급업체의 변동에 관련된 영국의 고용보호 법제)

  • Cho, Kyung-Bae
    • Journal of Legislation Research
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    • no.44
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    • pp.655-688
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    • 2013
  • Most of all the transfer of undertakings in such a service provision business as labour-intensive operation creates uncertainty of employment, aggravates terms of employment and breaks a trade union. However there are no regulations in Korea to protect employees from these undesirable situations. On the other hand Great Britain has introduced the concept of a transfer of undertakings by service provision change in 2006. It was intended to remove or at least alleviate the uncertainties and difficulties created by the need under TUPE 1981 and EU Directive to establish a transfer of a stable economic identity which retained its identity in the hands of the alleged transferee. In contrast to the words used to define transfer in the 1981 Regulations 'service provision change' is a wholly new statutory concept and distinguished from the economic entity. The new provisions seems to be straightforwards and the circumstances in which service provision change is established are clearly set out in Regulations. In this context there is no need for a judicially prescribed multi-factorial approach, as advanced by European Court of Justice like Spijkers test. The new concept of service provision change apply even though there are some minor difference or differences between the nature of the tasks carried on after service provision change as compared with before it. A commonsense and pragmatic approach is required and It is enough only to ask whether the activities carried on by the alleged transferee are fundamentally or essentially the same as those carried out by the alleged transfer. TUPE 2006 of Great Britain far exceeding the scope of the Acquired Rights Directive is full of suggestions as a model of legislation to secure a stable employment itself and favorable and fair conditions of employment. More active efforts are needed for lawmaking to prohibit a dismissal and vary conditions of employment for the reason of the transfer of undertakings itself.

A Study on the Financial Structure Effect Factor and Business Analysis of Ocean Shipping Companies (국적외항선사의 경영실태분석과 재무구조 영향요인에 관한 실증연구)

  • Lee, Sung-Yhun;Kim, Young-Dae;Ahn, Ki-Myung
    • Journal of Navigation and Port Research
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    • v.43 no.4
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    • pp.264-272
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    • 2019
  • In this study, the rate of return on investment used as a proxy variable for the entity's value and financial structure (liability ratio) is related to positive balance. This is consistent with the Static Tradeoff Theory (STT) that the entity's value and financial structure are related to a positive balance because the capital expense of a debt (tax-saving effects) that is less than its equity cost before it is in financial difficulty. Also, operating profitability (EBITDA/Sales), investment safety, total asset growth, net working capital and depreciation expenses are related to negative (-) with financial structure (liability ratio). This is the result of an analysis consistent with the Pecking Order Theory (POT). Fuel costs, borrowing, total asset turnover, financial costs, and tangible asset ratios have a significant positive relationship with the debt ratio. This is consistent with the agency theory and confirms that excessive chartering expenses, such as the bankrupt H company, are the main factors that pressure the financial structure of Korean ocean carriers.

A Study on the Activation Strategy of Underground Shopping Malls: Focusing on Public Underground Shopping Malls in Six Major Cities

  • KIM, Gi Pyoung;LEE, Yong Kyu;LEE, Guen Woo;YOU, Chang Kwon
    • The Journal of Industrial Distribution & Business
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    • v.13 no.6
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    • pp.39-49
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    • 2022
  • Purpose: As part of these efforts, in-depth research is needed on efficient and practical utilization of underground spaces and underground shopping malls. In addition, efforts are being made to find effective alternatives to various problems currently occurring in underground shopping malls, but it is not easy. In addition, the development entity and the maintenance entity are different from each other, and the management is not unified, making it difficult to maintain underground shopping malls. From this point of view, it can be said that it is time to actively and specifically discuss ways to revitalize underground shopping malls. Data and methodology: In the domestic distribution environment, traditional markets and shops are stagnating due to rapid changes in consumption patterns, such as the spread of large companies with advanced distribution techniques such as hypermarkets, shopping malls, and SCM, the rapid increase in Internet and home shopping, and the importance of convenience for young consumers. In order to revitalize underground shopping malls, it is necessary to strengthen the organization and self-rescue efforts of merchants' associations, change consciousness through merchant education, change to specialized markets, find nuclear stores and representative restaurants, and support the hardware sector. Results: The connection of underground shopping malls in each region of the country, where commercial districts are separated from each other, will also play an important role in reviving the function of the city in the future. To do this, it is first necessary to connect underground shopping malls that have been cut off. In other words, connection between connectable underground shopping malls should be promoted. Of course, long-term projects should be promoted step by step, and many consultations should be made on how to connect with the ground for each local government. Conclusion: This is because in the future, the underground space cannot just be a walking place, but another space of the Korean Wave where you can experience satisfying the five senses. K-shopping Hallyu content can be created by creating a characteristic story for each underground shopping mall in the city, permanently this story-oriented event, and creating a safe and elegant environment. If there is a story, so-called "Senomi Shopping" will be possible. A new Korean Wave will be created that can satisfy "the fun of writing, the fun of seeing, and the fun of feeling" at the same time.