• Asia-Pacific Journal of Business
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• v.10 no.4
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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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• v.21 no.12
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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.

• Journal of Korean Society of Archives and Records Management
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• v.20 no.1
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• pp.47-67
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• 2020

Unless the records appraisal system is properly overhauled, there is no future for public records management. This study aims to highlight challenging issues and present improvement tasks necessary for the readjustment of the public records appraisal system at the national level. First, public records appraisal policies are divided into five categories: i) statements on appraisal policy and selection criteria, ii) appraisal tools such as disposition authorities, iii) subject of appraising, iv) appraisal procedures, and v) responsibility and authority in appraisal and disposition process. Second, the domestic situation is identified for each category. Third, policies of the United States, United Kingdom, Australia, and Canada are compared, and implications are derived for each category. Fourth and last, the tasks for the readjustment of the public appraisal system are proposed based on these analyses.

• International Journal of Computer Science & Network Security
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• v.23 no.11
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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.

• Journal of Navigation and Port Research
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• v.43 no.6
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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.

• Journal of Internet Computing and Services
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• v.7 no.1
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• pp.59-64
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• 2006

Harn al proposed a GKRS(Global Key Recovery System) that combines the functions of the key recovery authorities and the public key certification authorities(CA), Among other features, user dominance(i.e, a user is allowed to select his own public-private key pair and especially a public element for verifying the validity of the public-private key pair)is proposed by [1] for wide acceptance of GKRS. In this paper, we attack the RSA version of GKRS by showing that its user-dominance feature and the corresponding key verification scheme employed by the CA allow for fraud by users against CA. We propose more secure GKPS than original GKPS, The proposed system makes the probability of user fraud negligible small.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.12 no.10
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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.

• Journal of Korean Society of Archives and Records Management
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• v.19 no.4
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• pp.175-209
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• 2019

This study aims to analyze the distribution of authorities and responsibilities (ARs) to appraise public records, especially between national archives and central or federal government institutions. For this study, archives acts and policies of Britain, the USA, Canada, and Australia were selected for analysis. After attempts in reviewing the laws and policies governing ARs of appraisal and disposition, their level of concentration were investigated and compared. The analysis shows that the ARs to determine and approve which records have archival value and what are to be transferred to archives are mainly located in the national archives. In comparison, it is common that the national archives and government institutions share ARs in identifying the public records and in preparing and approving the disposal authorities. Furthermore, it identifies that the ARs can be distinguished by individual appraisal activities and expects to be used to discuss the ARs to appraise public records in Korea.

• East Asian Journal of Business Economics (EAJBE)
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• v.4 no.1
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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.

• Journal of The Korean Digital Architecture Interior Association
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• v.4 no.2
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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.