• 아태비즈니스연구
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• 제10권4호
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• pp.197-204
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• 2019

The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In many countries, this financial operations generate significant tax revenue losses. In an attempt to limit tax revenue losses, many public authorities have introduced regulations on transfer pricing, but the effectiveness of these rules has proved limited, and they contributed to the increasing complexity of tax laws and to the appearance of additional costs for companies. Historically, transfer pricing (TP) was not a substantial issue in Mongolia. The tax legislation contains basic TP rules, but there is limited guidance and enforcement in practice. At the moment, Mongolian tax authorities are not conducting specific transfer pricing audits. Nevertheless, tax authorities are starting to pay more attention to transactions between related parties and potential transfer pricing adjustments. This study examines a transfer pricing regulations of Mongolia.

• International Journal of Computer Science & Network Security
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• 제21권12호
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• pp.293-299
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• 2021

This study is caused by the urgent need to constantly fight against such a shameful phenomenon of society as corruption, the flourishing of which cannot be overlooked. This phenomenon has many negative manifestations and consequences, undermines the national security of the state, slows down the development of democracy, worsens the state of all spheres of life (economic, political, administrative, etc.), worsens relations with foreign partners, forms tolerance for corruption in the public consciousness. Today, the process of fighting corruption is extremely important for our country, because it depends on the independence, democracy, sustainability of Ukraine. However, there is a complex and ambiguous situation regarding this process, as there is a clear coordination of state policy in the fight against corruption, insufficient and narrow understanding of ways to combat it. There is a lack of efforts by the authorities to overcome corruption challenges and use ineffective means of combating them. Instead, corruption causes great material and moral damage to states as a whole and many of its citizens.

• 한국기록관리학회지
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• 제20권1호
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• pp.47-67
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• 2020

기록평가는 모든 기록관리업무의 토대가 되는 핵심 업무다. 이 연구의 목적은 기록평가제도의 정비에 필요한 정책요소들과 개선과제를 제시하는 것이다. 국가 차원의 기록평가제도는 평가정책과 기준, 평가 도구, 평가 대상, 평가 실무절차, 평가처분 주체 등의 구성요소들이 유기적이고 안정적으로 연계되는 구조를 가지고 있어야 한다는 관점에서 우선 각 구성요소별로 국내 현황을 파악하였다. 디음에는 각 요소별로 미국, 영국, 호주, 캐나다의 정책들을 비교분석하였으며, 시사점을 도출하였다. 마지막으로 이를 토대로 평가제도 정비를 위한 과제들을 제안하였다.

• International Journal of Computer Science & Network Security
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• 제23권11호
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• pp.128-132
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• 2023

Investment authorities are broad financial institutions that carefully manage investments on behalf of the national government using a long-term value development approach. To provide a stronger structure or framework for In-vestment Authorities to govern the distribution of funds to public and private markets, we've started research to create a blockchain-based prototype for managing and tracking numerous finances of such authorities. We have taken the case study of Oman Investment Authority (OIA) of Sultanate of Oman. Oman's wealth is held in OIA. It is an organization that oversees and utilizes the additional capital generated by oil and gas profits in public and private markets. Unlike other Omani funds, this one focus primarily on assets outside the Sultanate. The operation of the OIA entails a huge number of transactions, necessitating a high level of transparency and administration among the parties involved. Currently, OIA relies on various manuals to achieve its goals, such as the Authorities and Responsibilities manual, the In-vestment Manual, and the Code of Business Conduct, among others. In this paper, we propose a Blockchain based framework to manage the operations of OIA. Blockchain is a part of the Fourth Industrial Revolution, and it is re-shaping every industry. The main components of every blockchain are assets and participants. The funds are the major assets in the proposed study, and the participants are the various fund shareholders/recipients. The block-chain's transactions are all safe, secure, and immutable, and it's part of a trustless network. The transactions are simple to follow and verify. By replacing intermediary firms with smart contracts, blockchain-based solutions eliminate any middlemen in the fund allocation process.

• 한국항해항만학회지
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• 제43권6호
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• pp.450-461
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• 2019

According to the results of the management evaluation of the nation's public firms over the past seven years, the rating of the port corporation is generally insufficient. According to the results of the seven-year study 2011-2017, the average debt ratio of the port corporation was 34.5%, two to three times lower than that of the general public company, the operating profit ratio of sales was three times higher, and the value added per person was 1.6-1.9 times better. However, the aggregate score and grade were generally low, with 4.1% of the total number of employees of the general public corporation, 10% of the average total assets, and 1% of the average sales volume. The distributed analysis results and panel return analysis results show that the size significantly impacts the overall score and grade. Additionally, major business standards such as port volume, not controlled by the port corporation, appear to have a decisive influence on the low grade of the port corporation. Thus, it appears that improvement and supplementation of key business indicators of port construction are urgently needed in the management evaluation system, which can be properly controlled.

• 인터넷정보학회논문지
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• 제7권1호
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• pp.59-64
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• 2006

GKRS(Global Key Recovery System)는 키복구 기관과 공개키 인증기관(CA)의 기능들을 결합한 시스템이다[1]. GKRS의 다른 특징으로 User-Dominance(즉, 사용자가 자신의 공개-비밀키 쌍과 특히 공개-비밀키 쌍의 유용성을 검증하기 위한 공개 인자(public element)를 선택하도록 한다.)가 GKRS의 광범위한 적용을 위한 아주 중요한 요소로서 제안되었다. 본 논문에서는 CA에 의해 채택된 User-Dominance 방식과 그에 해당하는 키 검증 방식이 CA에 대한 사용자들의 기만 공격을 허용함을 보임으로서 GKRS의 RSA 방식을 공격하고, 이와 같은 공격으로부터 안전한 개선된 GKRS 방식을 제안한다. 제안된 방식은 CA가 랜덤 수를 이용하여 사용자의 기만 공격 확률을 무시할 정도로 작게 함으로서 안전성을 확보하고 있다.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제12권10호
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• pp.5100-5119
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• 2018

Most of existing privacy-preserving multi-authorities attribute-based encryption schemes (PP-MA-ABE) only considers the privacy of the user identity (ID). However, in many occasions information leakage is caused by the disclosing of his/her some sensitive attributes. In this paper, we propose a collusion-resisting ciphertext-policy PP-MA-ABE (CRPP-MACP-ABE) scheme with hiding both user's ID and attributes in the cloud storage system. We present a method to depict anonymous users and introduce a managerial role denoted by IDM for the management of user's anonymous identity certificate ($AID_{Cred}$). The scheme uses $AID_{Cred}$ to realize privacy-preserving of the user, namely, by verifying which attribute authorities (AAs) obtain the blinded public attribute keys, pseudonyms involved in the $AID_{Cred}$ and then distributes corresponding private keys for the user. We use different pseudonyms of the user to resist the collusion attack launched by viciousAAs. In addition, we utilize IDM to cooperate with multiple authorities in producing consistent private key for the user to avoid the collusion attack launched by vicious users. The proposed CRPP-MACP-ABE scheme is proved secure. Some computation and communication costs in our scheme are finished in preparation phase (i.e. user registration). Compared with the existing schemes, our scheme is more efficient.

• 한국기록관리학회지
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• 제19권4호
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• pp.175-209
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• 2019

이 연구의 목적은 국가기록평가의 권한과 책임의 분배를 기록보존기관과 기록생산기관의 두 주체의 측면에서 분석하는 것이다. 분석 대상은 영국, 미국, 캐나다, 호주의 법규와 정책의 내용을 중심으로 하였으며, 두 주체의 권한 책임을 다루는 항목을 분석한 후, 각국의 국립기록청이나 생산기관 한쪽에 권한이 집중되는 유형과 양 주체에 권한이 분배되는 분산형을 비교분석하였다. 분석 결과, 영구보존기록을 결정하고 아카이브 이관을 승인하는 권한은 주로 국립기록청 집중형에 가깝게 나타났다. 이와 비교하면, 개별 기관의 공공기록을 식별하고 처분일정표를 작성 및 승인함에 대해서는 국립기록청과 생산기관이 역할과 책임을 나누는 분산형이 다수를 차지하고 있었다. 나아가, 국가기록의 평가 행위별로 권한과 책임이 구분될 수 있음을 알 수 있었다. 이를 바탕으로 국가기록원 및 생산기관이 각각 어떠한 평가 과정에 더 집중할 수 있을지를 논하는 데에 활용될 수 있기를 기대한다.

• 동아시아경상학회지
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• 제4권1호
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• pp.1-4
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• 2016

Development of research methodology and the construction of innovative management systems in accordance with the objectives of the ongoing study is related to the innovations in the system of state management technologies that are considered as intangible innovations embodied in the rules, organizational structures and management processes aimed at the qualitative improvement of the functioning of public authorities. This innovation - is a process that leads to a new quality of growth, efficiency jump.

• 한국디지털건축인테리어학회논문집
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• 제4권2호
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• pp.19-25
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• 2004

This study is to furnish basic data for establishing the improvement counterplan of Housing environment and to solve the problem of Housing supply resulting from the continuous increase of population and to examine the historical flowing, the present condition and problems of Housing in Uijeongbu city. Including of the multi-house to the number of Housing, the supply ratio of Housing is 95% in quantity of the Housing in Uijeongbu city in 2004. Now, it is important time in the respect of quality as well as the quantity in supply matter of Housing. In fact, the main viewpoint in housing supply policy has been brought focus into the economic profits more than public interests. As a result of that, the residence environment has been worse. From now on, a Local autonomous entity including the construction authorities and Uijeongbu city authorities must focus on the public interests in solving problems of Housing.