• The Journal of the Korea Contents Association
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• v.17 no.10
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• pp.343-359
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• 2017

This study aims to analyze the government accounting system of South Korea on the institutional complex and institutional congruence of new institutional theory and suggests policy reform for the system. I researched the literatures on the national and local accounting system and compiled research materials from the Ministry of Strategy and Finance, the Ministry of Interior and Safety, the Board of Audit and Inspection, and Government Accounting and Finance Statistics Center websites. Analysis showed that the government accounting system consists of various elements in institutional complex and the congruence level of national and local accounting system of South Korea is low in production, disclosure, and application of information. The suggestions of this study include: introducing accounting position recruitment, adopting government audit system, and improving cooperation between national accounting organizations and local accounting organizations for reliable information production; disclosing real time information and revealing information linking national and local accounting for transparent information disclosure; educating information user, providing accurate cost and available financial analysis indicators, introducing chief financial officer, and expanding range of consolidated national financial statements for information application.

• Proceedings of the Korea Society of Information Technology Applications Conference
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• 2005.11a
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• pp.259-262
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• 2005

This paper addresses the problem of protecting security policies in security mechanisms, such as the detection policy of an Intrusion Detection System. Unauthorized disclosure of such information might reveal the fundamental principles and methods for the protection of the whole network. In order to avoid this risk, we suggest two schemes for protecting security policies in Snort using the symmetric cryptosystem, Triple-DES.

• The Journal of Society for e-Business Studies
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• v.12 no.4
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• pp.165-184
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• 2007

Recently, blogging has been regarded as a promising media for information sharing and relationship building. However, it is not quite sure if the technology acceptance model could be completely adopted also in relationship-based system such as blog. Hence, the purpose of this paper is to identify the factors affecting the usage of blogs. To do so, content analysis methodology is applied to extract meaningful factors affecting the usage of blogs in the opinions of the bloggers in a Korean portal site : Naver. We investigates the causal relationship among three factors ; perceived usefulness, perceived encouragement, and actual use in blogging. Moreover, public self-consciousness, self disclosure and telepresence are also considered as the determinants. The results show that public self-consciousness and self disclosure are significant elements affecting perceived usefulness and perceived encouragement, while perceived usefulness and perceived encouragement both affecting the actual use of blogs.

• Korean Business Review
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• v.11
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• pp.295-317
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• 1998

Environmental accounting identifies and measures environmental costs and provides them to interested parties of corporation. The purposes of this study are as follows: First, it investigates the method of measurement and the timing of recognition of environmental costs. Second, it suggests the method of disclosure of environmental costs. In order to accomplish these objectives, this study reviewed relevant literature and studies in advanced countries and Korea. The main results of this study can be summarized into four points: (1) environmental costs are classified into environmental pollution cost and environmental pollution prevention cost, by considering the sources of occurrence of, the functions of and the types of environmental costs. (2) the methods of measurement of environmental costs are various but they almost all subjective and arbitrary. So an accurate measurement of environmental cost is actually difficult. (3) According to the accrual basis, environmental costs are recognized respective to prior period adjustments, expenses or losses of the current period and the assets of the next period. (4) There are 3 methods of disclosure of environmental costs: an extension model of financial statements, a compromise model, and an original model. An extension model financial statements is easy to apply in business practice because it discloses environmental costs by adding accounts into the framework of a traditional accounting system or supplementary reports. This research can contribute to the establishment of accounting standards for environmental costs in Korea.

• Journal of Information Technology Services
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• v.22 no.6
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• pp.1-15
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• 2023

This study compares and analyzes the legal systems of Korea, the European Union, China, and the United States based on the disclosure principles and processing policies for personal data processing and provides references for seeking improvements in our legal system. Furthermore, this research aims to suggest institutional implications to overcome data transfer limitations in the upcoming digital economy. Findings on a comparative analysis of the relevant legal systems for disclosing privacy policies in four countries showed that Korea's privacy policy is under the eight principles of privacy proposed by the OECD. However, there are limitations in the current situation where personal information is increasingly transferred overseas due to direct international trade e-commerce. On the other hand, the European Union enacted the General Data Protection Regulation (GDPR) in 2016 and emphasized the transfer of personal information under the Privacy Policy. China also showed differences in the inclusion of required items in its privacy policy based on its values and principles regarding transferring personal information and handling sensitive information. The U.S. CPRA amended §1798.135 of the CCPA to add a section on the processing of sensitive information, requiring companies to disclose how they limit the use of sensitive information and limit the use of such data, thereby strengthening the protection of data providers' rights to sensitive information. Thus, we should review our privacy policies to specify detailed standards for the privacy policy items required by data providers in the era of digital economy and digital commerce. In addition, privacy-related organizations and stakeholders should analyze the legal systems and items related to the principles of personal data disclosure and privacy policies in major countries so that personal data providers can be more conveniently and accurately informed about processing their personal information.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.17 no.9
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• pp.2550-2572
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• 2023

Epidemiological survey is an important means for the prevention and control of infectious diseases. Due to the particularity of the epidemic survey, 1) epidemiological survey in epidemic prevention and control has a wide range of people involved, a large number of data collected, strong requirements for information disclosure and high timeliness of data processing; 2) the epidemiological survey data need to be disclosed at different institutions and the use of data has different permission requirements. As a result, it easily causes personal privacy disclosure. Therefore, traditional access control technologies are unsuitable for the privacy protection of epidemiological survey data. In view of these situations, we propose a black box-assisted fine-grained hierarchical access control scheme for epidemiological survey data. Firstly, a black box-assisted multi-attribute authority management mechanism without a trusted center is established to avoid authority deception. Meanwhile, the establishment of a master key-free system not only reduces the storage load but also prevents the risk of master key disclosure. Secondly, a sensitivity classification method is proposed according to the confidentiality degree of the institution to which the data belong and the importance of the data properties to set fine-grained access permission. Thirdly, a hierarchical authorization algorithm combined with data sensitivity and hierarchical attribute-based encryption (ABE) technology is proposed to achieve hierarchical access control of epidemiological survey data. Efficiency analysis and experiments show that the scheme meets the security requirements of privacy protection and key management in epidemiological survey.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.33 no.3
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• pp.265-272
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• 2023

Objectives: Since the material safety data sheets(MSDS) submission and non-disclosure review system was introduced in January 2021, the implementation status of MSDS for chemical manufacturing and importing workplaces being supervised for the first time. Methods: A supervisory team consisting of two labor inspectors and one from the Korea Occupational Safety and Health Agency directly visited the selected workplaces to check compliance with the MSDS system as a whole. Results: As a result of supervising 214 chemical substance manufacturing/importing workplaces, a total of 241 violations of the law were found in 121 workplaces, or 57% of them. In response, the Ministry of Employment and Labor took legal action on 8 cases in 6 locations, imposed a fines totaling of 249.69 million won on 120 chemical handling workplaces, and took action to correct the violations immediately. Conclusions: Major violations were in the order of non-request for warning signs, non-submission of MSDS, non-execution of MSDS training, and non-posting of MSDS. This shows the reality that employers who handle chemical substances are sufficiently communicating chemical information to workers. In the future, the government will actively implement preparation and submission support and system guidance for the implementation of the MSDS system, while making efforts to ensure that the MSDS system works well in the field through thorough on-site supervision in the future.

• Convergence Security Journal
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• v.7 no.3
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• pp.61-70
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• 2007

In Windows operating system, CSPs(Cryptographic Service Providers) are provided for offering a easy and convenient way of using an various cryptographic algorithms to applications. The applications selectively communicate with various CSPs through a set of functions known as the Crypto API(Cryptographic Application Program Interface). During this process, a secure method, accessing data using a handle, is used in order to prevent analysis of the passing parameters to function between CryptoAPI and CSPs. In this paper, our experiment which is using a novel memory traceback method proves that still there is a vulnerability of private key and secret key disclosure in spite of the secure method above-mentioned.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.10
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• pp.373-383
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• 2021

This article aims to examine the one-way relationship between corporate social responsibility (CSR) and the financial performance of Vietnamese commercial banks, mainly focusing on the moderating role of ownership structure. Net interest margin (NIM), return on assets (ROA), and return on equity (ROE) are selected to represent the financial performance of the bank. CSR was measured using a multi-method approach that included both quantitative and qualitative methods. Corporate Social Responsibility Expenditure (CSRE) was estimated using financial data. The Corporate Social Responsibility Disclosure (CSRD) index was created using the content analysis method. Using a sample of Vietnamese commercial banks from 2012 to 2019 to perform regressions in the dynamic panel models with the two-step system generalized method of moments (GMM) estimator, the results show a positive effect of both CSRE and CSRD on the financial performance of the bank. Empirical evidence shows that the positive relationship between CSRE and financial performance is more robust in statecontrolled banks than non-state-controlled banks. In contrast, the positive impact of CSRD on the financial performance of state-owned commercial banks is weaker than that of private banks. Finally, the paper points out the limitations and proposes future research directions.

• Journal of Intelligence and Information Systems
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• v.22 no.4
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• pp.109-122
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• 2016

Recently, big data analysis has developed into a field of interest to individuals and non-experts as well as companies and professionals. Accordingly, it is utilized for marketing and social problem solving by analyzing the data currently opened or collected directly. In Korea, various companies and individuals are challenging big data analysis, but it is difficult from the initial stage of analysis due to limitation of big data disclosure and collection difficulties. Nowadays, the system improvement for big data activation and big data disclosure services are variously carried out in Korea and abroad, and services for opening public data such as domestic government 3.0 (data.go.kr) are mainly implemented. In addition to the efforts made by the government, services that share data held by corporations or individuals are running, but it is difficult to find useful data because of the lack of shared data. In addition, big data traffic problems can occur because it is necessary to download and examine the entire data in order to grasp the attributes and simple information about the shared data. Therefore, We need for a new system for big data processing and utilization. First, big data pre-analysis technology is needed as a way to solve big data sharing problem. Pre-analysis is a concept proposed in this paper in order to solve the problem of sharing big data, and it means to provide users with the results generated by pre-analyzing the data in advance. Through preliminary analysis, it is possible to improve the usability of big data by providing information that can grasp the properties and characteristics of big data when the data user searches for big data. In addition, by sharing the summary data or sample data generated through the pre-analysis, it is possible to solve the security problem that may occur when the original data is disclosed, thereby enabling the big data sharing between the data provider and the data user. Second, it is necessary to quickly generate appropriate preprocessing results according to the level of disclosure or network status of raw data and to provide the results to users through big data distribution processing using spark. Third, in order to solve the problem of big traffic, the system monitors the traffic of the network in real time. When preprocessing the data requested by the user, preprocessing to a size available in the current network and transmitting it to the user is required so that no big traffic occurs. In this paper, we present various data sizes according to the level of disclosure through pre - analysis. This method is expected to show a low traffic volume when compared with the conventional method of sharing only raw data in a large number of systems. In this paper, we describe how to solve problems that occur when big data is released and used, and to help facilitate sharing and analysis. The client-server model uses SPARK for fast analysis and processing of user requests. Server Agent and a Client Agent, each of which is deployed on the Server and Client side. The Server Agent is a necessary agent for the data provider and performs preliminary analysis of big data to generate Data Descriptor with information of Sample Data, Summary Data, and Raw Data. In addition, it performs fast and efficient big data preprocessing through big data distribution processing and continuously monitors network traffic. The Client Agent is an agent placed on the data user side. It can search the big data through the Data Descriptor which is the result of the pre-analysis and can quickly search the data. The desired data can be requested from the server to download the big data according to the level of disclosure. It separates the Server Agent and the client agent when the data provider publishes the data for data to be used by the user. In particular, we focus on the Big Data Sharing, Distributed Big Data Processing, Big Traffic problem, and construct the detailed module of the client - server model and present the design method of each module. The system designed on the basis of the proposed model, the user who acquires the data analyzes the data in the desired direction or preprocesses the new data. By analyzing the newly processed data through the server agent, the data user changes its role as the data provider. The data provider can also obtain useful statistical information from the Data Descriptor of the data it discloses and become a data user to perform new analysis using the sample data. In this way, raw data is processed and processed big data is utilized by the user, thereby forming a natural shared environment. The role of data provider and data user is not distinguished, and provides an ideal shared service that enables everyone to be a provider and a user. The client-server model solves the problem of sharing big data and provides a free sharing environment to securely big data disclosure and provides an ideal shared service to easily find big data.